| Standard
Label |
Element Name |
Abstract |
SubstitutionGroup |
Data Type |
Period Type |
Balance Type |
Nillable |
Reference 1 |
Reference 2 |
Reference 3 |
Documentation |
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| Sources of Funds |
SourcesofFunds |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;Schedule VI;Part
I |
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Total of the funds raised by the
entity. |
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| Shareholder's
Funds |
ShareholdersFunds |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
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Excess of the
book value of assets of an entity over its liabilities. This is also referred
to as net worth or net assets. |
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| Minority
Interests, Net |
MinorityInterestsNet |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;21;13;e |
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The interest in
net assets and liabilities of the subsidiary, not controlled directly or
indirectly by the parent. |
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| Net Deferred
Tax Liability |
NetDeferredTaxLiability |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
e-Form;23AC;B;I |
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Excess of
deferred tax liability over the deferred tax asset arising from temporary
differences between the accounting profits and tax profits. |
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| Loan Funds |
LoanFunds |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I; |
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Borrowings of
secured or unsecured nature, carrying a fixed charge called as interest. Such
borrowings are normally for a period exceeding one year. |
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| Other Sources
of Funds |
OtherSourcesFunds |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
e-Forms;23AC;B;I |
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Any other funds raised by the entity,
not defined elsewhere. |
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| Application of
Funds |
ApplicationofFunds |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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Total of the assets owned by the
entity net of current liabilities. |
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| Goodwill on
Consolidation |
GoodwillonConsolidation |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
AS;26;62 |
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Goodwill arising out of consolidation
of the group accounts. It is excess of entity's value of investments over its
cost. |
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| Goodwill on
Consolidation of Subsidiaries |
GoodwillConsolidationSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;21;13;b |
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Goodwill arising out of consolidation
of the accounts of subsidiaries. |
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| Goodwill on
Investments in Associates |
GoodwillInvestmentsAssociates |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;23;12 |
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Goodwill arising out of consolidation
of the accounts of associates. |
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| Goodwill on
Investments in Joint Ventures |
GoodwillInvestmentsJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;37 |
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Goodwill arising out of consolidation
of the accounts of Joint Ventures. |
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| Fixed Assets |
FixedAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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The aggregate value of
assets held with the intention of being used for the purpose of producing
goods or providing services and are not held for sale in the normal course of
business. |
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| Expenditure
Pending Allocation, Net |
ExpenditurePendingAllocationNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;10;9.4 |
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General expenditure of capital nature
on Fixed Assets, not yet allocated to the concerned assets. |
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| Share of Fixed
Assets of Joint Ventures, Net |
ShareFixedAssetsJointVenturesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;13;a |
AS;27;54 |
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Share of entity in the value of fixed
assets of its joint ventures. |
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| Net Deferred
Tax Asset |
NetDeferredTaxAsset |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
|
|
Excess of deferred tax
asset over the deferred tax liability arising from temporary differences
between the accounting profits and tax profits. |
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| Finance Lease
Receivables, Long-Term |
FinanceLeaseReceivablesLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;26 |
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Lease rent receivable on assets given
under finance lease for a period exceeding one year. |
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| Net Current
Assets |
NetCurrentAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
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Excess of current assets over current
liabilities. This is also referred to as working capital. |
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| Miscellaneous
Expenditure Not Written off |
MiscellaneousExpenditureNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
by an entity, benefits of which will accrue for more than one year. Such
expenditure is written off in subsequent year(s). |
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| Preliminary
Expenditure Not Written off |
PreliminaryExpenditureNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
Also
known as start up or pre-opening expenses. These are the expenses relating to
the formation of an entity or its department or branches and includes legal,
accounting and other related expenses. |
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| Discount on
Issue of Shares and Debentures Not Written off |
DiscountIssueSharesDebenturesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
by the entity on issuing securities at a price lower than the face value of
securities i.e. issuing them at discount, such expenditure is to be written
off over a period of time, since the benefits from it accrue for more than one
year. |
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| Discount on
Issue of Shares Not Written off |
DiscountIssueSharesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
by the entity on issue of shares at a price lower than its face value i.e.
issuing them at discount, such expenditure is to be written off over a period
of time, since the benefits from it accrue for more than one year. |
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| Discount on
Issue of Debentures Not Written off |
DiscountIssueDebenturesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
by the entity on issue of debentures, bonds and other debt securities at a
price lower than its face value i.e. issuing them at discount, such
expenditure is to be written off over a period of time, since the benefits
from it accrue for more than one year. |
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| Shares and
Debentures Issue Expenses Not Written off |
SharesDebenturesIssueExpensesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
The expenditure incurred
by the entity at the time of issuing securities, such expenditure is to be
written off over a period of time, since the benefits from it accrue for more
than one year. |
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| Shares Issue
Expenses Not Written off |
SharesIssueExpensesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
The expenditure incurred
by the entity at the time of issuing shares, such expenditure is to be
written off over a period of time, since the benefits from it accrue for more
than one year. |
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| Debentures
Issue Expenses Not Written off |
DebenturesIssueExpensesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
The expenditure incurred
by the entity at the time of issuing debentures. Such expenditure is to be
written off over a period of time, since the benefits from it accrue for more
than one year. |
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| Financing
Charges Not Written off |
FinancingChargesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
towards raising of finance, other than shares and debentures. Such
expenditure is to be written off over a period of time, since the benefits
from it accrue for more than one year. |
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| Deferred
Revenue Expenditure Not Written off |
DeferredRevenueExpenditureNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
It is revenue expenditure, the benefit
of which would be derived for more than one accounting year. |
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| Development
Expenditure Not Written off |
DevelopmentExpenditureNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
by the entity on development of tangible or intangible assets, such
expenditure is to be written off over a period of time, since the benefits
from it accrue for more than one year. |
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| Technical
Know-how Fees Not Written off |
TechnicalKnowhowFeesNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The expenditure incurred
by the entity on developing technical know how, such expenditure is to be
written off over a period of time, since the benefits from it accrue for more
than one year. |
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| Voluntary
Retirement Scheme Not Written off |
VoluntaryRetirementSchemeNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
The
expenditure incurred by the entity for employees voluntary retirement scheme,
such expenditure is to be written off over a period of time, since the
benefits from it accrue for more than one year. |
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| Other
Miscellaneous Expenditure Not Written off |
OtherMiscellaneousExpenditureNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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Any other miscellaneous expenditure
not defined elsewhere and is to be written off over a period of time. |
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| Profit and
Loss Debit Balance |
ProfitLossDebitBalance |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
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|
Accumulated debit balance of profit
and loss of the entity which remain unadjusted till the reported date. |
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| Other
Application of Assets |
OtherApplicationAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Forms;23AC;B;I |
|
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Any other application of the funds in
assets not defined elsewhere. |
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| Total
Liabilities |
TotalLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Total funds raised by the entity from
its shareholders as well as from outsiders. |
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| Other
Liabilities |
OtherLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
e-Forms;23AC;B;I |
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Other liabilities of entity, not
defined elsewhere. |
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| Total Assets |
TotalAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Total amount of assets held by the
entity. |
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| Other Assets |
OtherAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Forms;23AC;B;I |
|
|
Other assets of entity, not defined
elsewhere. |
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| Share Capital |
ShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Aggregate amount of funds
raised by issuing shares in return for cash or other considerations. The
issue can be either of equity shares or preference shares. |
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| Paid up Share
Capital |
PaidupShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
SEBI Listing
Agreement;Clause 41;Annexure-I |
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|
It is that part of the
subscribed share capital of the entity for which consideration in cash or
otherwise has been received and includes bonus shares. |
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| Paid up Equity
Share Capital |
PaidupEquityShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is that part of the called up
equity share capital, which has been actually paid up by the shareholders. |
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| Called up
Equity Share Capital |
CalledupEquityShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is that part of subscribed equity
share capital of the company which is called upon or demanded from its
shareholders. |
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| Calls in
Arrears |
CallsArrears |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
It is that part of called up capital
of the company which is not paid by the shareholders. |
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| Calls Unpaid
by Directors |
CallsUnpaidbyDirectors |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
It is that part of called up capital
which is not paid by the directors of the entity. |
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|
|
|
|
| Calls Unpaid
by Others |
CallsUnpaidbyOthers |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
It is that part of called up capital
which is not paid by other shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Forfeited
Shares |
ForfeitedShares |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Schedule VI;Part I |
|
|
It represent those shares
of the equity shareholders, which are cancelled on account of failure to pay
call amount or any other reason. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Forfeited
Shares Reissued |
ForfeitedSharesReissued |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is the reissued share capital which
were forfeited earlier as a result of non payment of calls or for other
reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Paid up
Preference Share Capital |
PaidupPreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is that part of the called up
preference share capital, which has been actually paid up by the
shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cumulative
Preference Share Capital |
CumulativePreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Those preference shares on which
dividend if not paid, gets accumulated and becomes repayable in subsequent
years. |
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Noncumulative
Preference Share Capital |
NoncumulativePreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Those preference shares on which
dividend if not paid for the period
gets lapsed, and is not payable in subsequent period. |
|
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|
|
|
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|
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|
|
|
|
|
|
|
|
| Convertible
Preference Share Capital |
ConvertiblePreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Those preference shares, which are
convertible into equity shares at the option of the shareholder. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
| Nonconvertible
Preference Share Capital |
NonconvertiblePreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Those preference shares, which are not
convertible into equity shares at the option of the shareholder. |
|
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|
|
|
|
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|
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|
|
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|
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|
|
|
|
|
| Other
Preference Share Capital |
OtherPreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Preference shares of any other
category not defined elsewhere. |
|
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|
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|
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|
|
|
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|
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|
|
|
|
|
|
|
|
|
| Share Capital
Amount Pending Allocation |
ShareCapitalAmountPendingAllocation |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Application money received on shares,
which are not yet allotted. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity Share
Capital Pending Allocation |
EquityShareCapitalPendingAllocation |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Application money received on equity
shares, which are not yet allotted. |
|
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|
|
|
|
|
|
|
|
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|
|
|
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|
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|
|
|
|
|
|
|
|
|
| Preference
Share Capital Pending Allocation |
PreferenceShareCapitalPendingAllocation |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Application money received on
preference shares, which are not yet allotted. |
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
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|
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|
|
| Securities
Premium Pending Allocation |
SecuritiesPremiumPendingAllocation |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Amount of premium collected on shares,
which are not yet allotted. |
|
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|
|
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|
|
|
|
|
|
|
|
| Equity Share
Warrants |
EquityShareWarrants |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
An instrument entitling
the holder to buy equity shares of the entity on a future date, at a price
specified at the time of issuance. |
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
| Reserves and
Surplus |
ReservesSurplus |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Undistributed profits
kept for general or specific purpose, including amounts received from sale of
capital assets, profit on reissue of forfeited shares, upward revaluation of
assets, premium received on issue of securities, redemption reserves and others. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Reserve on Consolidation |
CapitalReserveConsolidation |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;21;13;c |
|
|
Capital reserve on
consolidation arising as a result of consolidation with subsidiaries on
account of excess of assets taken over the liabilities. |
|
|
|
|
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|
|
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|
|
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|
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|
|
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|
|
|
|
|
|
|
|
|
| Capital
Reserve |
CapitalReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Reserves created by
accumulated capital surplus such as, profits on reissue of forfeited shares,
grants received from government, donations received etc. Capital Reserves are
not available for distribution of dividend. |
|
|
|
|
|
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|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
| Employee Stock
Option Reserve |
EmployeeStockOptionReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Reserves created to
grant the employees to issue stock option to buy shares the company, which
carry the right, but not the obligation, to buy a certain amount of shares in
the company at a predetermined price. Such options are not traded on
exchanges unlike ordinary options. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Subsidy and
Incentive Reserve |
SubsidyIncentiveReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It
is a benefit given by the government to any entity usually in the form of a
cash payment, tax reduction or other similar benefits and is not available
for free distribution. |
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Restructuring
Reserve |
RestructuringReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is a reserve created
for meeting the expenses occurring due to change in the scope of business
undertaken or the manner in which business is conducted or change in the
capital structure of the company. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Amalgamation
Reserve |
AmalgamationReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
A Reserve created in the books of
acquiring company to accommodate the impact of amalgamation on the balance
sheet. |
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
| Bond
Redemption Reserve |
BondRedemptionReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is a reserve created
for the purpose of redemption of Bonds and other debt securities and is not
available for free distribution. However it excludes debentures from its
scope. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Redemption Reserve |
CapitalRedemptionReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;80;1;d |
|
It is a reserve created for the
purpose of redemption of shares and is not available for free distribution. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debenture
Redemption Reserve |
DebentureRedemptionReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;117C;1 |
|
It is a reserve created
out of the entity's profit, for the purpose of redeeming its Debentures and
is not available for free distribution. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sinking Fund
Reserve |
SinkingFundReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Reserve created by
periodically setting aside certain sums in a custodial account (as cash or
investment in marketable securities) for future replacement of an asset or
repayment of a liability. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium |
SecuritiesPremium |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;78;1 |
|
It is the excess of issue price of
capital securities over their face value. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Revaluation
Reserve |
RevaluationReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
AS;10;30 |
|
It is the result of upward revaluation
of the entity's assets and is not available for free distribution. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Exchange Earnings Reserve |
ForeignExchangeEarningsReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is the result from
difference arising on income receivable in foreign exchange due to exchange
rate fluctuations and is not available for free distribution. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Translation Reserve |
ForeignCurrencyTranslationReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;11;40;b |
|
|
It is a reserve created
as a result of consolidating the foreign entities with holding entity and is
not available for free distribution. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contingency
Reserve |
ContingencyReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Contingency reserve is created to
cover unexpected losses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Special
Reserve |
SpecialReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Reserve earmarked for specific
purpose, either because of legal requirements or some other special purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Hedging
Reserve |
HedgingReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is a reserve created
with a view to cover up the risks associated with price fluctuations in
derivative instruments or foreign exchanges. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| General
Reserve |
GeneralReserve |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is a reserve created
by transferring certain amount of undistributed profit for funding general
requirements of business like expansion, acquisition, paying dividends,
discharging of liabilities e.t.c. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Profit (Loss)
Account |
ProfitLossAccount |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is a residual portion
of accumulated profits which is freely available for utlilisation and
distribution as dividends to the equity shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share in
Reserves of Joint Ventures |
OtherReserves |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of entity in the reserves of its
joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Reserves |
ShareReservesJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Other reserves created by the
company and not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Authorised
Share Capital |
AuthorisedShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The maximum amount of
capital that can be raised by the entity as mentioned in Memorandum of
Articles. However, it can be changed if certain legal procedure is followed. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Authorised
Equity Share Capital |
AuthorisedEquityShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The maximum amount of capital that can
be raised through issuing equity shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Authorised
Preference Share Capital |
AuthorisedPreferenceShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The maximum amount of capital that can
be raised through issuing preference shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Issued and
Subscribed Share Capital |
IssuedSubscribedShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The share capital which is issued to
as well as subscribed by the shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Issued Share
Capital |
IssuedShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
That part of authorised
capital, which is being offered to the public for subscription by the entity.
It consists of equity share capital and preference share capital. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity Share
Capital Issued |
EquityShareCapitalIssued |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
That part of authorised equity share
capital, which is being offered to the public for subscription by the entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Preference
Share Capital Issued |
PreferenceShareCapitalIssued |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
That part of authorised preference
share capital, which is being offered to the public for subscription by the
entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Subscribed
Share Capital |
SubscribedShareCapital |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
That part of issued
capital of the entity, which has been subscribed by the public and/or
allotted to the directors of the company. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity Share
Capital Subscribed |
EquityShareCapitalSubscribed |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
That part of issued
equity capital of the entity, which has been subscribed by the public and/or
allotted to the directors of the company. |
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
| Preference
Share Capital Subscribed |
PreferenceShareCapitalSubscribed |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
That part of issued
preference capital of the entity, which has been subscribed by the public
and/or allotted to the directors of the company. |
|
|
|
|
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|
|
|
|
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|
|
|
|
|
|
| Changes in
Reserves and Surplus |
ChangesReservesSurplus |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to reserves and surplus
occurring during the year. |
|
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|
|
|
|
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|
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|
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|
|
|
|
|
| Changes in
Capital Reserve on Consolidation |
ChangesCapitalReserveConsolidation |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to capital reserve arising out
of consolidation of the related parties. |
|
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|
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|
|
|
|
| Additions to
Capital Reserve on Consolidation |
AdditionsCapitalReserveConsolidation |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Addition to capital reserve on
consolidation of subsidiaries, or other related parties. |
|
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|
|
|
|
|
|
|
|
| Deductions
from Capital Reserve on Consolidation |
DeductionsCapitalReserveConsolidation |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from capital reserve as a
result of consolidation of subsidiaries, or other related parties. |
|
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|
|
|
|
|
| Changes in
Capital Reserve |
ChangesCapitalReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to capital reserve occurring
during the year. |
|
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|
|
|
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|
|
|
|
|
|
| Additions to
Capital Reserve |
AdditionsCapitalReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to capital reserves occuring
during the year. |
|
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|
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|
|
|
|
|
|
|
|
|
|
| Deductions
from Capital Reserve |
DeductionsCapitalReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from capital reserve
balance as per statutory requirements. |
|
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|
|
| Changes in
Employee Stock Option Reserve |
ChangesEmployeeStockOptionReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to employee stock options
occurring during the year. |
|
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|
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|
|
| Additions to
Employee Stock Option Reserve |
AdditionsEmployeeStockOptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Addition to employees stock option
reserves during the year. |
|
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|
|
|
|
|
|
| Deductions
from Employee Stock Option Reserve |
DeductionsEmployeeStockOptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deduction from employees stock option
reserves during the year. |
|
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|
|
| Changes in
Subsidy and Incentive Reserve |
ChangesSubsidyIncentiveReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to subsidies and incentive
reserves occurring during the year. |
|
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|
|
| Additions to
Subsidy and Incentive Reserve |
AdditionsSubsidyIncentiveReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions as a result of receipt of
incentives and subsidies. |
|
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|
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|
|
|
|
|
|
|
| Deductions
from Subsidy and Incentive Reserve |
DeductionsSubsidyIncentiveReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from subsidy and Incentive
Reserve due to the repayment or any other reasons. |
|
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|
|
| Changes in
Restructuring Reserve |
ChangesRestructuringReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to restructuring reserves
occurring during the year. |
|
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|
|
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|
|
| Additions to
Restructuring Reserve |
AdditionsRestructuringReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions made to Restructuring
Reserve during the year. |
|
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|
|
|
|
|
|
| Deductions
from Restructuring Reserve |
DeductionsRestructuringReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions made from Restructuring
Reserve during the year. |
|
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|
|
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|
|
| Changes in
Amalgamation Reserve |
ChangesAmalgamationReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to amalgamation reserve
occurring during the year. |
|
|
|
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|
|
|
|
|
| Additions to
Amalgamation Reserve |
AdditionsAmalgamationReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to amalgamation reserve, as
a result of amalgamation. |
|
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|
|
|
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|
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|
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|
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|
|
|
|
|
|
|
|
|
|
| Deductions
from Amalgamation Reserve |
DeductionsAmalgamationReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from amalgamation reserves
during the period. |
|
|
|
|
|
|
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|
|
|
|
|
| Changes in
Bond Redemption Reserve |
ChangesBondRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to bond redemption reserve
during the year. |
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
| Additions to
Bond Redemption Reserve |
AdditionsBondRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to Bond Redemption Reserve
from profit to redeem bonds. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
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|
|
|
|
|
|
|
|
|
|
| Deductions
from Bond Redemption Reserve |
DeductionsBondRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from Bond Redemption
Reserve resulting from redemption of bonds. |
|
|
|
|
|
|
|
|
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|
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|
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|
|
|
|
|
|
| Changes in
Capital Redemption Reserve |
ChangesCapitalRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to capital redemption reserve
occurring during the year. |
|
|
|
|
|
|
|
|
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|
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|
|
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|
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|
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|
|
|
|
|
|
|
|
|
| Additions to
Capital Redemption Reserve |
AdditionsCapitalRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to Capital Redemption
Reserve on redemption of shares or for whatever reason. |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Capital Redemption Reserve |
DeductionsCapitalRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from Capital Redemption
Reserve during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
| Changes in
Debenture Redemption Reserve |
ChangesDebentureRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to debenture redemption
reserve occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
|
|
|
|
|
|
|
|
| Additions to
Debenture Redemption Reserve |
AdditionsDebentureRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to Debenture Redemption
Reserve from profit to redeem debentures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Debenture Redemption Reserve |
DeductionsDebentureRedemptionReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from Debenture Redemption
Reserve resulting from redemption of debentures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Sinking Fund |
ChangesSinkingFund |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to sinking fund reserve
occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Sinking Fund |
AdditionsSinkingFund |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to sinking fund during the
year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Sinking Fund |
DeductionsSinkingFund |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from sinking fund during
the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Securities Premium |
ChangesSecuritiesPremium |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to securities premium
occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Securities Premium |
AdditionsSecuritiesPremium |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to securities premium
account during the period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium Adjusted for Bonus Shares |
SecuritiesPremiumAdjustedBonusShares |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;78;2;a |
|
Deductions from securities premium
account during the period for Adjusted Bonus Shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium Adjusted for Writing off Preliminary
Expenses |
SecuritiesPremiumAdjustedWritingoffPreliminaryExpenses |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;78;2;b |
|
Deductions from securities premium
account during the period for Preliminary Expenses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium Adjusted for Writing off Discount and
Expenses on Issue of Shares or Debentures |
SecuritiesPremiumAdjustedWritingoffDiscountExpensesIssueSharesDebentures |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;78;2;c |
|
Deductions from
securities premium account during the period for Writing off Discount
Expenses on Issue of Shares and Debentures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium Adjusted for Premium Payable on Redemption
of Preference Shares or Debentures |
SecuritiesPremiumAdjustedPremiumPayableRedemptionPreferenceSharesDebentures |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;78;2;d |
|
Deductions from
securities premium account during the period for Premium Paid for Redemption
of Preference Shares and Debentures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Deductions from Securities Premium |
OtherDeductionsSecuritiesPremium |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
Companies Act,
1956;78;2 |
|
Other deductions made out from
securities premium account not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Revaluation Reserve |
ChangesRevaluationReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to revaluation reserve
occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Revaluation Reserve |
AdditionsRevaluationReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to Revaluation Reserve from
upward valuation of assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Revaluation Reserve |
DeductionsRevaluationReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions resulting from
the downward valuation of the assets or utilisation of revaluation reserve in
accordance with statutory requirements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Foreign Exchange Earnings Reserve |
ChangesForeignExchangeEarningsReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to foreign exchange earnings
reserve occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Foreign Exchange Earnings Reserve |
AdditionsForeignExchangeEarningsReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions due to the appreciation in
value of foreign currency, resulting into gain, or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Foreign Exchange Earnings Reserve |
DeductionsForeignExchangeEarningsReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions due the depreciation in
value of foreign currency, resulting into loss, or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Foreign Currency Translation Reserve |
ChangesForeignCurrencyTranslationReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to foreign currency
translation reserve occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Foreign Currency Translation Reserve |
AdditionsForeignCurrencyTranslationReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions due to the
appreciation of foreign currency, resulting into gain, or for other reasons
on consolidating the foreign entities with holding company. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Foreign Currency Translation Reserve |
DeductionsForeignCurrencyTranslationReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions due the
depreciation of foreign currency, resulting into loss, or for other reasons
on consolidating the foreign entities with holding company. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Contingency Reserve |
ChangesContingencyReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to contingency reserve
occurring during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Contingency Reserve |
AdditionsContingencyReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions due to the transfer of
certain profit to contingency reserve, for future contingencies. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Contingency Reserve |
DeductionsContingencyReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions due to the utilisation of
contingency reserves for absorbing contingent losses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Special Reserve |
ChangesSpecialReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes special reserve occurring
during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Special Reserve |
AdditionsSpecialReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions due to the transfer of
certain profit to special reserve, for specific purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Special Reserve |
DeductionsSpecialReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions due to the utilisation of
special reserve, for specific purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Hedging Reserve |
ChangesHedgingReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to hedge reserve occurring
during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Hedging Reserve |
AdditionsHedgingReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions to Hedging Reserve from
transfer of profits to cover future fluctuation risk. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Hedging Reserve |
DeductionsHedgingReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions due to the utilisation of
hedge reserve, for writing off losses or other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
General Reserve |
ChangesGeneralReserve |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to general reserve occurring
during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
General Reserve |
AdditionsGeneralReserve |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions due to the transfer of
certain profit to general reserve. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from General Reserve |
DeductionsGeneralReserve |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from general reserve during
the period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Profit (Loss) Account |
ChangesProfitLossAccount |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes to profit and loss account
during the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Profit (Loss) Account |
AdditionsProfitLossAccount |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions due to the
transfer of certain profit to profit and loss account, such transfer can be
out of current period or previous periods revenues. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Profit (Loss) Account |
DeductionsProfitLossAccount |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from the profit and loss
account during the period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Other Reserves |
ChangesOtherReserves |
FALSE |
itemType |
Monetary |
Duration |
|
TRUE |
Schedule VI;Part I |
|
|
Changes during the year to other
reserves not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Additions to
Other Reserves |
AdditionsOtherReserves |
FALSE |
itemType |
Monetary |
Duration |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Additions made to other reserves not
defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deductions
from Other Reserves |
DeductionsOtherReserves |
FALSE |
itemType |
Monetary |
Duration |
Debit |
TRUE |
Schedule VI;Part I |
|
|
Deductions from other reserves not
defined elsewhere; during the period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Debt |
SecuredDebt |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings backed by or secured by
collateral. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debentures,
Secured |
DebenturesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Debenture is a written
acknowledgement of a debt, under a company's common seal, which requires
asset to be given as security. They carry a fixed charge known as interest.
They are issued for a period exceeding one year. It includes interest accrued
on debentures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fully
Convertible Debentures, Secured |
FullyConvertibleDebenturesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The debentures which are fully
convertible into shares at a specified date requiring asset to be given as
security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Partly
Convertible Debentures, Secured |
PartlyConvertibleDebenturesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The debentures which are
partly convertible into shares at a specified date, requiring an asset to be
given as security. The remaining part of debentures is redeemed as per the
terms of issue. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Nonconvertible
Debentures, Secured |
NonconvertibleDebenturesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
The
debentures which are not convertible into shares, but however are redeemed,
requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debts, Bonds
and Other Instruments, Secured |
DebtsBondsOtherInstrumentsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Debts, Bonds and other
instruments excluding debentures carrying a fixed charge called as interest
issued for a period exceeding one year. These borrowings require an asset to
be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans, Secured |
RupeeTermLoansSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings in Indian currency for a
period exceeding one year, requiring assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans from Banks, Secured |
RupeeTermLoansBanksSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Term loans borrowed in
Indian currency from banks, for a period exceeding one year and requiring an
asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans from Financial Institutions, Secured |
RupeeTermLoansFinancialInstitutionsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Term loans borrowed in
Indian currency from financial institutions, for a period exceeding one year
and requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans from Others, Secured |
RupeeTermLoansOthersSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Term loans borrowed in
Indian currency from others not defined elsewhere, for a period exceeding one
year and requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans, Secured |
ForeignCurrencyLoansSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Loans borrowed by entities in foreign
currency, for a period exceeding one year and requiring assets to be given as
security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans from Banks, Secured |
ForeignCurrencyLoansBanksSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Foreign currency loans, from banks for
a period exceeding one year and requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans from Financial Institutions, Secured |
ForeignCurrencyLoansFinancialInstitutionsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Foreign currency loans,
from financial institutions for a period exceeding one year and requiring an
asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans from Others, Secured |
ForeignCurrencyLoansOthersSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Foreign currency loans,
from others not defined elsewhere for a period exceeding one year and
requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other External
Commercial Borrowings, Secured |
OtherExternalCommercialBorrowingsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Other external commercial
borrowings not defined elsewhere, for a period exceeding one year and
requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans, Secured |
WorkingCapitalLoansSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings for carrying out normal day
to day operations, requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans from Banks, Secured |
WorkingCapitalLoansBanksSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Working capital borrowings from banks,
requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans from Financial Institutions, Secured |
WorkingCapitalLoansFinancialInstitutionsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Working
capital borrowings from financial institutions, requiring an asset to be
given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans from Others, Secured |
WorkingCapitalLoansOthersSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Working capital borrowings from others
not defined elsewhere, requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Subsidiaries, Secured |
LoansSubsidiariesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings from subsidiaries normally
for a period exceeding one year, requiring assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Directors, Secured |
LoansDirectorsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings from Directors of the
entity normally for a period exceeding one year, requiring assets to be given
as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Managers, Secured |
LoansManagersSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings from Managers of the entity
normally for a period exceeding one year, requiring assets to be given as
security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken
for Fixed Assets, Secured |
LoanstakenforFixedAssetsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings for purchasing
of fixed assets, they are normally for a period exceeding one year, such
borrowings requires assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken on
Vehicles, Secured |
LoanstakenforVehiclesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings for purchasing
of vehicles, they are normally for a period exceeding one year, requiring
assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken on
Other Fixed Assets, Secured |
LoanstakenforOtherFixedAssetsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Borrowings for purchasing
other fixed assets not defined elsewhere, they are normally for a period
exceeding one year, requiring assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposits,
Secured |
DepositsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Deposits collected by the entity,
requiring assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposits from
Related Parties, Secured |
DepositsRelatedPartiesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Deposits collected by the entity from
related parties, requiring asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Hire Purchase
Installment Payable, Secured |
HirePurchaseInstallmentPayableSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It is an obligation of
unpaid instalments, payable for obtaining the use of an asset, before the
total value of asset is paid. A hire purchase contract involves an initial
payment, followed by a series of hire charges known as instalments, at the
end of which ownership of asset passes to the user, such contract requires an
asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
| Deferred Sales
Tax Loan, Secured |
DeferredSalesTaxLoanSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
It
is a loan granted by statutory authority in form of postponement in payment
of sales tax liability for a specified period, it requires assets to be given
as security. Normally conditions are to be fulfilled for continuing such
postponement, in case of infringement of conditions, the liability becomes
payable before specified period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Debt,
Secured |
OtherDebtSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Other borrowings not defined
elsewhere, requiring asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Secured Loans |
InterestAccruedDueSecuredLoans |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Interest
expense on secured borrowings which has accrued for the period and also due,
but yet to be paid. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Other Debt, Secured |
InterestAccruedDueOtherDebtSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Interest expense on other
secured debts not defined elsewhere, which has accrued for the period and
also due, but yet to be paid. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Debentures, Secured |
InterestAccruedDueDebenturesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Schedule VI;Part I |
|
|
Interest
expense which has accrued for the period and also due, but yet to be paid on
secured debentures. |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
| Share of
Secured Loans in Joint Ventures |
ShareSecuredLoansJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of entity in the secured loans
of its joint ventures. |
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured Debt |
UnsecuredDebt |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings
of the entity not backed by any security; the duration of such borrowings is
for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debentures,
Unsecured |
DebenturesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
The debenture issued by
the entity not backed by any security. Debentures carry a fixed charge known
as interest. They are issued for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fully
Convertible Debentures, Unsecured |
FullyConvertibleDebenturesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Convertible debentures
issued by the entity, not backed by any security, which are fully convertible
into shares at the time of maturity. |
|
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|
|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
| Partly
Convertible Debentures, Unsecured |
PartlyConvertibleDebenturesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Convertible debentures
issued by the entity, not backed by any security, they are partly convertible
into shares at the time of maturity i.e. some debentures are convertible into
shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Nonconvertible
Debentures, Unsecured |
NonconvertibleDebenturesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Non convertible
debentures issued by the entity, not backed by any security, they are not
convertible into shares at the time of maturity. |
|
|
|
|
|
|
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|
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|
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|
|
|
|
|
|
|
|
|
| Debts, Bonds
and Other Instruments, Unsecured |
DebtsBondsOtherInstrumentsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Bonds and other debt
instruments issued by the entity, not backed by any security, carrying a
fixed charge known as interest. Bonds and other debt instruments are normally
issued for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans, Unsecured |
RupeeTermLoansUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in Indian
currency, not backed by any security. They are for a period exceeding one
year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans from Banks, Unsecured |
RupeeTermLoansBanksUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in Indian
currency from banks, not backed by any security. They are for a period
exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans from Financial Institutions, Unsecured |
RupeeTermLoansFinancialInstitutionsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity
in Indian currency from financial institutions, not backed by any security.
They are for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans from Others, Unsecured |
RupeeTermLoansOthersUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in Indian
currency from others, not backed by any security. They are for a period
exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans, Unsecured |
ForeignCurrencyLoansUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in foreign
currency, not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans from Banks, Unsecured |
ForeignCurrencyLoansBanksUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in foreign
currency from banks, not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans from Financial Institutions, Unsecured |
ForeignCurrencyLoansFinancialInstitutionsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in foreign
currency from financial institutions, not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans from Others, Unsecured |
ForeignCurrencyLoansOthersUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings of the entity in foreign
currency from others, not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other External
Commercial Borrowings, Unsecured |
OtherExternalCommercialBorrowingsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Other
commercial borrowings raised by the entity in foreign currency, not defined
elsewhere which is not backed by any security, for a period exceeding one
year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans, Unsecured |
WorkingCapitalLoansUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings for carrying out normal day
to day operations by the entity, not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans from Banks, Unsecured |
WorkingCapitalLoansBanksUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Working capital borrowings not backed
by any security from banks. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans from Financial Institutions, Unsecured |
WorkingCapitalLoansFinancialInstitutionsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Working capital borrowings not backed
by any security from financial institutions. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans from Others, Unsecured |
WorkingCapitalLoansOthersUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Working capital borrowings not backed
by any security from others. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Subsidiaries, Unsecured |
LoansSubsidiariesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings from subsidiaries not
backed by any security normally for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Directors, Unsecured |
LoansDirectorsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings from Directors not backed
by any security normally for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Managers, Unsecured |
LoansManagersUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings from Manager not backed by
any security normally for a period exceeding one year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken
for Fixed Assets, Unsecured |
LoanstakenforFixedAssetsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings for purchasing fixed assets
not backed by any security, they are normally for a period exceeding one
year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken on
Vehicles, Unsecured |
LoanstakenforVehiclesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings for purchasing vehicles not
backed by any security, they are normally for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken on
Other Fixed Assets, Unsecured |
LoanstakenforOtherFixedAssetsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Borrowings for purchasing other fixed
assets not backed by any security, they are normally for a period exceeding
one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Public
Deposits, Unsecured |
PublicDepositsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
It represents a borrowing of an
entity, raised from public by way of deposits, not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fixed
Deposits, Unsecured |
FixedDepositsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
It represents a borrowing
of an entity, raised from public or other entities by way of fixed deposits
and not backed by any security. Such borrowings are normally for a fixed
period of time. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposits from
Related Parties, Unsecured |
DepositsRelatedPartiesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Deposits raised from Related Parties
for a period exceeding one year and not backed by any security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Hire Purchase
Installment Payable, Unsecured |
HirePurchaseInstallmentPayableUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Instalments payable
under the hire purchase system not backed by any security. An Hire purchase
contract involves an initial payment, followed by a series of hire charges
known as instalments, at the end of which ownership of asset passes to the
user. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred Sales
Tax Loan, Unsecured |
DeferredSalesTaxLoanUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
It is an unsecured loan
granted by statutory authority in form of postponement in payment of sales
tax liability not backed by any security. Normally conditions are to be
fulfilled for continuing such postponement, in case of infringement of
conditions, the liability becomes payable. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Debt,
Unsecured |
OtherDebtUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Other unsecured external
borrowings not backed by any security and not defined elsewhere, which are
normally for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Unsecured Loans |
InterestAccruedDueUnsecuredLoans |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Interest
expense, which has accrued for the period and also due, but is yet to be paid
on unsecured borrowings. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Other Debt, Unsecured |
InterestAccruedDueOtherDebtUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Interest expense on other
unsecured debts not defined elsewhere, which has accrued for the period and
also due, but is yet to be paid. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of
Unsecured Loans in Joint Ventures |
ShareUnsecuredLoansJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
Share of entity in the unsecured loans
of its joint venture. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Finance Lease
Obligation, Long-Term |
FinanceLeaseObligationLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act, 1956;; |
|
|
An obligation on assets
acquired on finance lease for a specific period in exchange of periodic
payments. Such obligation is for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Block |
NetBlock |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
|
|
The total value of all tangible as
well as intangible assets, after providing for depreciation, amortisation and
impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tangible
Assets, Net |
TangibleAssetsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;10;39;(i) |
|
|
Value of physical assets
held by an entity, used for commercial purpose, which includes property,
plant, equipment and vehicles, after providing for depreciation and
impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land and Land
Improvements, Net |
LandLandImprovementsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of land and any alteration in
the quality of land in order to improve its potential use, after providing
impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land, Net |
LandNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of a part of the earth's surface
including everything annexed to it. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Lease Hold
Land, Net |
LeaseHoldLandNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of land held by an
entity as a lessee under a lease agreement for a fixed term, after which it
is to be returned to the lessor. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Free Hold
Land, Net |
FreeHoldLandNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of land owned by the entity
which is free from any encumbrances, after providing impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land
Improvements, Net |
LandImprovementsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of an alteration in the quality
of land owned by the entity, improving its potential use. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building and
Building Improvements, Net |
BuildingBuildingImprovementsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value
of structures having roofs and walls and including value of alteration, after
providing for depreciation and impairment, which ultimately improves life of
buildings. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building, Net |
BuildingNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of structures
having roofs and walls, after providing for depreciation and impairment.
Buildings can be residential, factory or for commercial purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Residential
Building, Net |
ResidentialBuildingNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of structures, which are used
for residential purpose, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Office
Building, Net |
OfficeBuildingNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of structures, which are used
for office purpose, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Factory
Building, Net |
FactoryBuildingNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of structures,
which are used for commercial purpose, after providing for depreciation and
impairment. For instance building used for manufacturing or providing
services. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Building, Net |
OtherBuildingNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of structures,
which are used for purposes other than specifically specified, after
providing for depreciation and impairment. For instance building used as club
or canteen etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building
Improvements, Net |
BuildingImprovementsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of alteration in the quality of
structures, which enhances its life, after providing for depreciation and
impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Plant and
Machinery, Net |
PlantMachineryNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of machineries used
in the actual production of goods or providing services, after providing for
depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equipments,
Net |
EquipmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of moveable objects
which are instrumental for carrying out production or providing service,
after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Office
Equipments, Net |
OfficeEquipmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of equipments used in the office
premises, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Factory
Equipments, Net |
FactoryEquipmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of equipments used
in the factory, not actually taking part in the production process, after
providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Computer
Equipments, Net |
ComputerEquipmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of computers used by the entity
for commercial purpose, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Equipments, Net |
OtherEquipmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of other moveable equipments not
defined elsewhere, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Furniture and
Fixtures, Net |
FurnitureFixturesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of furniture used
like tables, chairs etc. and fixtures like electronic fittings etc. after
providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Vehicles, Net |
VehiclesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of conveyance that
transports people or objects, after providing for depreciation and
impairment. For instance motorcars, trucks, vessels, aircrafts etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Ships and
Vessels, Net |
ShipsVesselsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of conveyance that
transports people or objects through use of waterway, after providing for
depreciation and impairment. For instance ships, vessels, yachts and others. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Aircrafts and
Helicopters, Net |
AircraftsHelicoptersNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value
of conveyance that transports people or objects through use of airway, after
providing for depreciation and impairment. For instance aircrafts,
helicopters etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Motor
Vehicles, Net |
MotorVehiclesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value
of conveyance that transports people or objects through use of land route,
after providing for depreciation and impairment. For instance motor cars,
buses, trucks etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Properties, Net |
LeaseholdPropertiesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Value of a property given
on operating lease by which the owner gives another the right to occupy or
use it for a predefined period of time after providing for depreciation and
impairment. It excludes leasehold land |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Improvements, Net |
LeaseholdImprovementsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of total expenses,
that the acquirer of leased asset incurs for improvement in condition of
leased asset, which would be written off over life of the leased asset after
providing impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Building, Net |
LeaseholdBuildingNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Value of building given on operating
lease by an entity after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Plant and Machinery , Net |
LeaseholdPlantMachineryNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Value of plant and machinery given on
operating lease by the entity, after providing for depreciation and
impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Equipments, Net |
LeaseholdEquipmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Value of an equipment given on
operating lease by the entity, after providing for depreciation and
impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Vehicles, Net |
LeaseholdVehiclesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Value of a vehicle given on operating
lease by the entity, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Other Assets, Net |
LeaseholdOtherAssetsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Value of other assets
given on operating lease, not defined elsewhere by the entity, after
providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Livestock, Net |
LivestockNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of farm animals like cattle,
mules, horses etc owned by an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bridges,
Roads, Ports and Culverts, Net |
BridgesRoadsPortsCulvertsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of man made
structures owned by an entity, for spanning and provide passage over a gap or
barrier created by a river or roadway like bridges or flyovers. To provide
passage to vehicles, people and animals like roads. To provide offshore
facilities for loading and unloading ships and vessels like ports. And
finally a sewer or drains crossing under a road, like culverts after providing for depreciation and
impairment. |
|
|
|
|
| Railway
Sidings, Net |
RailwaySidingsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of a short piece of
track lying parallel to the main railway line, enabling trains and trucks to
pass. Sidings can also be used to park trains which are not in use after
providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Books and
Periodicals, Net |
BooksPeriodicalsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of a sizable
collection of books, magazines, newsletters, research reports, field notes,
textual and musical transcriptions including recordings owned by an
entity after providing for
depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Plantations,
Net |
PlantationsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of a large farms
owned by an entity, which employs many people to grow one or more crops for
commercial sale or export after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mines and
Quarries, Net |
MinesQuarriesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of an area that
are dug to remove valuable minerals from under the ground called as mines,
whereas an area that are dug for extracting building materials like dimension
stones called as quarries, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Fixed
Assets, Net |
OtherFixedAssetsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Value of Other Fixed
assets not defined elsewhere, held by an entity which are used for commercial
purpose, after providing for depreciation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible
Assets, Net |
IntangibleAssetsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of assets which
lack physical substance, excluding financial assets like shares, warrants
etc. it includes intellectual property or rights owned by an entity. For
instance patents, trademarks, licenses etc., after providing for amortisation
and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Acquired
Goodwill, Net |
AcquiredGoodwillNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;14;44;b |
AS;14;45;b |
|
Value of goodwill on
acquisition, it means excess of price paid for over the book value of the
acquired company, after providing amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Know-how, Net |
KnowhowNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of intellectual
property, owned by an entity in the form of industrial information or
techniques which assists in the manufacture or processing of goods or
materials, or the working of a source of mineral deposits, or the carrying
out of any agricultural, forestry or fishing operations after providing for
amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
| Computer
Software, Net |
ComputerSoftwareNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of computer
program or piece of software designed to perform a specific task, it covers
both purchased software and software developed in-house, owned by an entity
after providing for amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Patents,
Trademarks and Design, Net |
PatentsTrademarksDesignNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of patent, an
exclusive right granted by the government to an inventor for exclusivity to
their invention, Trademark is an image used by companies to distinguish their
products from others, finally, designs are in the form of sketches, outline
or plans of products, structures etc.,
owned by an entity after providing for amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
| Commercial and
Contractual Rights, Net |
CommercialContractualRightsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of an agreement
between two or more parties entered into by an entity, whereby each party
promises to do, or not to do something and each has a equal and opposite
rights to demand performance of what has been promised, after providing for
amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Licenses, Net |
LicensesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of a permission
accorded by a competent authority, granting the right to perform some act or
acts, which, without such authorization would be contrary to law, after
providing for amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Development
Cost, Net |
DevelopmentCostNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of cost incurred
by an entity for implementation of the decision to produce a new or improved
product or employ a new or improved method, including those costs incurred up
to the commencement of formal production of that product or implementation of
new improved method. Such costs are capitalised, after providing for
amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
| Other
Intangible Assets, Net |
OtherIntangibleAssetsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Value of other intangible assets not
defined elsewhere after providing for amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Assets on
Financial Lease, Net |
AssetsFinancialLeaseNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;11 |
|
|
Value of an asset which
is acquired on finance lease, in which normally the lessor transfers all the
risk and rewards to the lessee after providing for depreciation, amortisation
and impairment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Gross Block |
GrossBlock |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Forms;23AC;B;I |
|
|
The summation of the
costs of all the tangible and intangible assets before providing for
depreciation, amortisation and impairment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tangible
Assets, Gross |
TangibleAssetsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;10;39;(i) |
|
|
Gross value of all tangible assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land and Land
Improvements, Gross |
LandLandImprovementsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Land and Land
Improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land, Gross |
LandGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Lease Hold
Land, Gross |
LeaseHoldLandGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Lease Hold Land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Free Hold
Land, Gross |
FreeHoldLandGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Free Hold Land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land
Improvements, Gross |
LandImprovementsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Land Improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building and
Building Improvements, Gross |
BuildingBuildingImprovementsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Building and Building
Improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building,
Gross |
BuildingGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Residential
Building, Gross |
ResidentialBuildingGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Residential Building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Office
Building, Gross |
OfficeBuildingGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Office Building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Factory
Building, Gross |
FactoryBuildingGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Factory Building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Building, Gross |
OtherBuildingGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Other Building not
defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building
Improvements, Gross |
BuildingImprovementsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Building Improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Plant and
Machinery, Gross |
PlantMachineryGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Plant and Machinery. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equipments,
Gross |
EquipmentsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Equipment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Office
Equipments, Gross |
OfficeEquipmentsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Office Equipment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Factory
Equipments, Gross |
FactoryEquipmentsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Factory Equipment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Computer
Equipments, Gross |
ComputerEquipmentsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Computer Equipment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Equipments, Gross |
OtherEquipmentsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Other Equipment not
defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Furniture and
Fixtures, Gross |
FurnitureFixturesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Furniture and Fixtures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Vehicles,
Gross |
VehiclesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Vehicles. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Ships and
Vessels, Gross |
ShipsVesselsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Ships and Vessels. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Aircrafts and
Helicopters, Gross |
AircraftsHelicoptersGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Aircrafts and
Helicopters. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Motor
Vehicles, Gross |
MotorVehiclesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Motor Vehicles. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Properties, Gross |
LeaseholdPropertiesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Gross value of Leasehold Properties. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Improvements, Gross |
LeaseholdImprovementsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Leasehold Improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Building, Gross |
LeaseholdBuildingGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Gross value of Leasehold Buildings. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Plant and Machinery , Gross |
LeaseholdPlantMachineryGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Gross value of Leasehold Plant and
Machinery. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Equipments, Gross |
LeaseholdEquipmentsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Gross value of Leasehold Equipment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Vehicles, Gross |
LeaseholdVehiclesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Gross value of Leasehold Vehicles. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Other Assets, Gross |
LeaseholdOtherAssetsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;39 |
AS;10;39;(i) |
|
Gross value of Leasehold Other assets
not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Livestock,
Gross |
LivestockGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Livestock. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bridges,
Roads, Ports and Culverts, Gross |
BridgesRoadsPortsCulvertsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Bridges, Roads, Ports
and Culverts. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Railway
Sidings, Gross |
RailwaySidingsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Railway Sidings. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Books and
Periodicals, Gross |
BooksPeriodicalsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Books and Periodicals. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Plantations,
Gross |
PlantationsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Plantations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mines and
Quarries, Gross |
MinesQuarriesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Mines and Quarries. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Fixed
Assets, Gross |
OtherFixedAssetsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;10;39;(i) |
|
Gross value of Other Fixed Assets not
defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible
Assets, Gross |
IntangibleAssetsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Intangible Assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Acquired
Goodwill, Gross |
AcquiredGoodwillGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;14;44;b |
AS;14;45;b |
|
Gross value of Acquired Goodwill. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Know-how,
Gross |
KnowhowGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Knowhow. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Computer
Software, Gross |
ComputerSoftwareGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Computer Software. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Patents,
Trademarks and Design, Gross |
PatentsTrademarksDesignGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Patents, Trademarks and
Design. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Commercial and
Contractual Rights, Gross |
CommercialContractualRightsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Commercial and
Contractual Rights. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Licenses,
Gross |
LicensesGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Licenses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Development
Cost, Gross |
DevelopmentCostGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Development Cost. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Intangible Assets, Gross |
OtherIntangibleAssetsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
|
Gross value of Other Intangible Assets
not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Assets on
Financial Lease, Gross |
AssetsFinancialLeaseGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;11 |
|
|
Gross value of assets acquired on
finance lease. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation, Amortisation and Impairment |
AccumulatedDepreciationAmortisationImpairment |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
e-Forms;23AC;B;I |
|
|
The
total amount of depreciation, which is a measure of the wearing out,
consumption or other loss in value of an asset arising from use, effluxion of
time, obsolescence of technology or as a result of market changes.
Amortisation is a systematic allocation of the depreciable amount of an
intangible asset over its useful life. Impairment is the amount by which the
carrying amount of an asset exceeds its recoverable amount provided on assets
till date. |
|
| Accumulated
Depreciation and Amortisation |
AccumulatedDepreciationAmortisation |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of depreciation and
amortisation provided on assets till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Tangible Assets |
AccumulatedDepreciationTangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of depreciation
provided on tangible assets till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Land Improvements |
AccumulatedDepreciationLandImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on improvements of land till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Building and Building Improvements |
AccumulatedDepreciationBuildingBuildingImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on building and improvements on building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Building |
AccumulatedDepreciationBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Residential Building |
AccumulatedDepreciationResidentialBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on residential building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Office Building |
AccumulatedDepreciationOfficeBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on office building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Factory Building |
AccumulatedDepreciationFactoryBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on factory building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Other Building |
AccumulatedDepreciationOtherBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on other building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Building Improvements |
AccumulatedDepreciationBuildingImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on improvements of building till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Plant and Machinery |
AccumulatedDepreciationPlantMachinery |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on plant and machinery till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Equipments |
AccumulatedDepreciationEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on equipments till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Office Equipments |
AccumulatedDepreciationOfficeEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on office equipments till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Factory Equipments |
AccumulatedDepreciationFactoryEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on factory equipments till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Computer Equipments |
AccumulatedDepreciationComputerEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on computer equipments till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Other Equipments |
AccumulatedDepreciationOtherEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on other equipments till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Furniture and Fixtures |
AccumulatedDepreciationFurnitureFixtures |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on furniture and fixtures till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Vehicles |
AccumulatedDepreciationVehicles |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on vehicles till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Ships and Vessels |
AccumulatedDepreciationShipsVessels |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on ships and vessels till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Aircrafts and Helicopters |
AccumulatedDepreciationAircraftsHelicopters |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on aircrafts and helicopters till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Motor Vehicles |
AccumulatedDepreciationMotorVehicles |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on motor vehicles till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Properties |
AccumulatedDepreciationLeaseholdProperties |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on properties acquired on lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Improvements |
AccumulatedDepreciationLeaseholdImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on improvements of leasehold assets till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Building |
AccumulatedDepreciationLeaseholdBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on buildings acquired on lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Plant and Machinery |
AccumulatedDepreciationLeaseholdPlantMachinery |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on plant and machinery acquired on lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Equipments |
AccumulatedDepreciationLeaseholdEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on equipments acquired on lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Vehicles |
AccumulatedDepreciationLeaseholdVehicles |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on vehicles acquired on lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Leasehold Other Assets |
AccumulatedDepreciationLeaseholdOtherAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on other assets acquired on lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Bridges, Roads, Ports and Culverts |
AccumulatedDepreciationBridgesRoadsPortsCulverts |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on bridges, roads, ports and culverts till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Railway Sidings |
AccumulatedDepreciationRailwaySidings |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on railway sidings till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Books and Periodicals |
AccumulatedDepreciationBooksPeriodicals |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on books and periodicals till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Plantations |
AccumulatedDepreciationPlantations |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on plantations till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Mines and Quarries |
AccumulatedDepreciationMinesQuarries |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on mines and quarries till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation on Other Fixed Assets |
AccumulatedDepreciationOtherFixedAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation
provided on other fixed assets till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Intangible Assets |
AccumulatedAmortisationIntangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on intangible assets till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Acquired Goodwill |
AccumulatedAmortisationAcquiredGoodwill |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on goodwill acquired till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated Amortisation on
Know-how |
AccumulatedAmortisationKnowhow |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on know-how acquired till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Computer Software |
AccumulatedAmortisationComputerSoftware |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on computer software till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Patents, Trademarks and Design |
AccumulatedAmortisationPatentsTrademarksDesign |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on patents, trademarks and design till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Commercial and Contractual Rights |
AccumulatedAmortisationCommercialContractualRights |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on commercial and contractual rights till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Licenses |
AccumulatedAmortisationLicenses |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on licenses till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Development Cost |
AccumulatedAmortisationDevelopmentCost |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on cost of development till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Amortisation on Other Intangible Assets |
AccumulatedAmortisationOtherIntangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of amortisation
provided on other intangible assets till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation and Amortisation on Assets on
Financial Lease |
AccumulatedDepreciationAmortisationAssetsFinancialLease |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;6;28;iii |
|
The total amount of depreciation and
amortisation provided on assets acquired under financial lease till date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment |
AccumulatedImpairment |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on tangible and intangible assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Tangible Assets |
AccumulatedImpairmentTangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on tangible assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Land and Land Improvement |
AccumulatedImpairmentLandLandImprovement |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on land and improvements of land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Land |
AccumulatedImpairmentLand |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Lease Hold Land |
AccumulatedImpairmentLeaseHoldLand |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on lease hold land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Free Hold Land |
AccumulatedImpairmentFreeHoldLand |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on free hold land. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Land Improvements |
AccumulatedImpairmentLandImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on land improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Building and Building Improvements |
AccumulatedImpairmentBuildingBuildingImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on building and building improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Building |
AccumulatedImpairmentBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Residential Building |
AccumulatedImpairmentResidentialBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on residential building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Office Building |
AccumulatedImpairmentOfficeBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on office building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Factory Building |
AccumulatedImpairmentFactoryBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on factory building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Other Building |
AccumulatedImpairmentOtherBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on other building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Building Improvements |
AccumulatedImpairmentBuildingImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on building improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Plant and Machinery |
AccumulatedImpairmentPlantMachinery |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on plant and machinery. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Equipments |
AccumulatedImpairmentEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on equipments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Office Equipments |
AccumulatedImpairmentOfficeEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on office equipments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Factory Equipments |
AccumulatedImpairmentFactoryEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on factory equipments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Computer Equipments |
AccumulatedImpairmentComputerEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on computer equipments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Other Equipments |
AccumulatedImpairmentOtherEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on other equipments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Furniture and Fixtures |
AccumulatedImpairmentFurnitureFixtures |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on furniture and fixtures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Vehicles |
AccumulatedImpairmentVehicles |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on vehicles. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Ships and Vessels |
AccumulatedImpairmentShipsVessels |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on ships and vessels. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Aircrafts and Helicopters |
AccumulatedImpairmentAircraftsHelicopters |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on aircrafts and helicopters. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Motor Vehicles |
AccumulatedImpairmentMotorVehicles |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on motor vehicles. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Properties |
AccumulatedImpairmentLeaseholdProperties |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold properties. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Improvements |
AccumulatedImpairmentLeaseholdImprovements |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold improvements. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Building |
AccumulatedImpairmentLeaseholdBuilding |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold building. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Plant and Machinery |
AccumulatedImpairmentLeaseholdPlantMachinery |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold plant and machinery . |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Equipments |
AccumulatedImpairmentLeaseholdEquipments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold equipments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Vehicles |
AccumulatedImpairmentLeaseholdVehicles |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold vehicles. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Leasehold Other Assets |
AccumulatedImpairmentLeaseholdOtherAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on leasehold other assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Livestock |
AccumulatedImpairmentLivestock |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on livestock. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Bridges, Roads, Ports and Culverts |
AccumulatedImpairmentBridgesRoadsPortsCulverts |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on bridges, roads, ports and culverts. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Railway Sidings |
AccumulatedImpairmentRailwaySidings |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on railway sidings. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Books and Periodicals |
AccumulatedImpairmentBooksPeriodicals |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on books and periodicals. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Plantations |
AccumulatedImpairmentPlantations |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on plantations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Mines and Quarries |
AccumulatedImpairmentMinesQuarries |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on mines and quarries. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Other Fixed Assets |
AccumulatedImpairmentOtherFixedAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on other fixed assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Intangible Assets |
AccumulatedImpairmentIntangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on intangible assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Acquired Goodwill |
AccumulatedImpairmentAcquiredGoodwill |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on acquired goodwill. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Know-how |
AccumulatedImpairmentKnowhow |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on know how . |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Computer Software |
AccumulatedImpairmentComputerSoftware |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on computer software. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Patents, Trademarks and Design |
AccumulatedImpairmentPatentsTrademarksDesign |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on patents, trademarks and design. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Commercial and Contractual Rights |
AccumulatedImpairmentCommercialContractualRights |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on commercial and contractual rights. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Licenses |
AccumulatedImpairmentLicenses |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on licenses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Development Cost |
AccumulatedImpairmentDevelopmentCost |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on cost of development. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Other Intangible Assets |
AccumulatedImpairmentOtherIntangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;26;62 |
AS;90;c |
The total amount of impairment
provided on other intangible assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Impairment on Assets on Financial Lease |
AccumulatedImpairmentAssetsFinancialLease |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of impairment
provided on assets acquired on finance lease. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Work-in-Progress, Net |
CapitalWorkinProgressNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
AS;10;39;(ii) |
|
Value
of work that has not been completed, but the entity has already incurred a
capital investment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tangible
Assets Work-in-Progress, Net |
TangibleAssetsWorkinProgressNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;10;39;(ii) |
|
|
Value of work on tangible assets has
not been completed, but the entity has already incurred capital investment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible
Assets Work-in-Progress, Net |
IntangibleAssetsWorkinProgressNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
|
|
Value of work on intangible assets has
not been completed, but the entity has already incurred capital investment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Advances, Net |
CapitalAdvancesNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
|
|
Advances given for purchase or
construction of tangible or intangible assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital Goods
in Transit, Net |
CapitalGoodsTransitNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
|
|
Assets purchased, but not received in
the premises, as they are in transit. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Capital
Work-in-Progress, Net |
OtherCapitalWorkinProgressNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
|
|
Other Capital Work in progress not
defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments,
Net |
InvestmentsNet |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The aggregate value of
Investments held by an entity for earning income by way of dividends,
interest, rentals, for capital appreciation, or for other benefits after
providing for diminution in value. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current and
Long-Term Investments |
CurrentLongTermInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
An investments held by
the entity, for earning income by way of dividends, interests, capital
appreciation or for other benefits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Investments |
CurrentInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;13;26 |
|
|
An investment in
securities held by an entity for a period not exceeding one year, its
objective normally to get returns by
way of income or in form of capital appreciation. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current |
GovernmentSecuritiesLocalAuthoritiesCurrent |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in form of government securities, municipal bonds etc. It is intended
to be held for a period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current, Quoted |
GovernmentSecuritiesLocalAuthoritiesCurrentQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period not exceeding one year. Such securities are
freely traded through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current, Quoted,
Trade |
GovernmentSecuritiesLocalAuthoritiesCurrentQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period not exceeding one year. Such securities are
freely traded through exchanges or other medium, which are held for
facilitating business operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current, Quoted,
Nontrade |
GovernmentSecuritiesLocalAuthoritiesCurrentQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period not exceeding one year. Such securities are
freely traded through exchanges or other medium, which are of a non trade
nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current,
Unquoted |
GovernmentSecuritiesLocalAuthoritiesCurrentUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period not exceeding one year. Such securities are
not freely traded through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current,
Unquoted, Trade |
GovernmentSecuritiesLocalAuthoritiesCurrentUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period not exceeding one year. Such securities are
not freely traded through exchanges or other medium, which are held for
facilitating business operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current,
Unquoted, Nontrade |
GovernmentSecuritiesLocalAuthoritiesCurrentUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in order to earn income, from government securities, municipal bonds
etc. It is intended to be held for a period not exceeding one year. Such
securities are not freely traded through exchanges or other medium, which are
of non trade nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current |
DebtSecuritiesCurrent |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An
investment held by an entity in the form of debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. It excludes
government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Quoted |
DebtSecuritiesCurrentQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. Such
securities are freely traded through exchanges or other medium. It excludes
government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Quoted, Trade |
DebtSecuritiesCurrentQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. Such
securities are freely traded through exchanges or other medium, which are
held for facilitating business operations. It excludes government debt
securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Quoted, Nontrade |
DebtSecuritiesCurrentQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. Such
securities are freely traded through exchanges or other medium, which are of
non trade nature. It excludes government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Unquoted |
DebtSecuritiesCurrentUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. It excludes
government debt securities. Such securities are not freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Unquoted, Trade |
DebtSecuritiesCurrentUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. Such
investments are held for facilitating business operations, which are not
freely traded through exchanges or other medium. It excludes government debt
securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Unquoted, Nontrade |
DebtSecuritiesCurrentUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;b |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period not exceeding one year. Such
investments are held for non trade purpose, which are not freely traded
through exchanges or other medium. It excludes government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current |
EquitySecuritiesCurrent |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefit, which are intended to be held for a period not exceeding one year.
It includes equity shares, preference shares and other securities giving
right to acquire the same. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current, Quoted |
EquitySecuritiesCurrentQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for getting capital
appreciation benefit, which are intended to be held for a period not
exceeding one year. Such securities are freely traded through exchanges or
other medium. It includes equity shares, preference shares and other
securities giving right to acquire the same. |
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current, Quoted, Trade |
EquitySecuritiesCurrentQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or getting capital
appreciation benefit, which are intended to be held for a period not
exceeding one year, such securities are freely traded through exchanges or
other medium. Such investments are held for facilitating business operations.
It includes equity shares, preference shares and other securities giving
right to acquire the same. |
|
|
|
|
|
| Equity
Securities, Current, Quoted, Nontrade |
EquitySecuritiesCurrentQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income, which are intended to
be held for a period not exceeding one year, such securities are freely
traded through exchanges or other medium. Such investments are of non trade
nature. It includes equity shares, preference shares and other securities
giving right to acquire the same. |
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current, Unquoted |
EquitySecuritiesCurrentUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefits, which are intended to be held for a period not exceeding one year.
It includes equity shares, preference shares and other securities giving
right to acquire the same. Such securities are not freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current, Unquoted, Trade |
EquitySecuritiesCurrentUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefits, which are intended to be held for a period not exceeding one year.
Such investments are held for facilitating business operations, which are not
freely traded through exchanges or other medium. It includes equity shares,
preference shares and other securities giving right to acquire the same. |
|
|
|
|
|
|
| Equity
Securities, Current, Unquoted, Nontrade |
EquitySecuritiesCurrentUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefits, which are intended to be held for a period not exceeding one year.
Such investments are held for non trade purpose, which are not freely traded
through exchanges or other medium. It includes equity shares, preference
shares and other securities giving right to acquire the same. |
|
|
|
|
|
|
|
|
| Mutual Funds,
Current |
MutualFundsCurrent |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in units of
mutual fund held by an entity, which are intended to be held for a period not
exceeding one year, such units are freely traded through exchanges or other
medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mutual Funds,
Current, Trade |
MutualFundsCurrentTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in units
of mutual fund held by an entity, which are intended to be held for a period
not exceeding one year. Such units are freely traded through exchanges or
other medium, which are held for facilitating business operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mutual Funds,
Current, Nontrade |
MutualFundsCurrentNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in units
of mutual fund held by an entity, which are intended to be held for a period
not exceeding one year, such securities are freely traded through exchanges
or other medium. Such investments are held for non trade purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current |
OtherInvestmentsCurrent |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Quoted |
OtherInvestmentsCurrentQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year, such investments are freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Quoted, Trade |
OtherInvestmentsCurrentQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year. Such investments are freely traded through
exchanges or other medium, which are held for facilitating business
operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Quoted, Nontrade |
OtherInvestmentsCurrentQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year, such investments are freely traded through
exchanges or other medium. Such investments are held for nontrade purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Unquoted |
OtherInvestmentsCurrentUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year. Such securities are not freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Unquoted, Trade |
OtherInvestmentsCurrentUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year. Such investments are held for facilitating
business operations, which are not freely traded through exchanges or other
medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Unquoted, Nontrade |
OtherInvestmentsCurrentUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere, held by the entity, which are intended to be held for a
period not exceeding one year . Such investments are held for non trade
purpose. Such securities are not freely traded through exchanges or other
medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Long-Term
Investments |
LongTermInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment made by the
entity in securities or assets, which are acquired with the objective of
earning interest, dividend and/or capital appreciation. It is intended to be
held for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term |
GovernmentSecuritiesLocalAuthoritiesLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such securities are not
freely traded through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Quoted |
GovernmentSecuritiesLocalAuthoritiesLongTermQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such securities are
freely traded through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Quoted, Trade |
GovernmentSecuritiesLocalAuthoritiesLongTermQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such securities are
freely traded through exchanges or other medium, which are held for
facilitating business operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Quoted, Nontrade |
GovernmentSecuritiesLocalAuthoritiesLongTermQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such securities are
freely traded through exchanges or other medium, which are of a non trade
nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Unquoted |
GovernmentSecuritiesLocalAuthoritiesLongTermUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such securities are not
freely traded through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Unquoted, Trade |
GovernmentSecuritiesLocalAuthoritiesLongTermUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such investments are
held for facilitating business operations, which are not freely traded
through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Unquoted, Nontrade |
GovernmentSecuritiesLocalAuthoritiesLongTermUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of government securities, municipal bonds etc. It is
intended to be held for a period exceeding one year. Such investments are of
non trade nature, which are not freely traded through exchanges or other
medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term |
DebtSecuritiesLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc,
which are intended to be held for a period exceeding one year. It excludes
government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Quoted |
DebtSecuritiesLongTermQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period exceeding one year. Such securities
are freely traded through exchanges or other medium. It excludes government
debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Quoted, Trade |
DebtSecuritiesLongTermQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period exceeding one year. Such securities
are freely traded through exchanges or other medium, which are held for
facilitating business operations. It excludes government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Quoted, Nontrade |
DebtSecuritiesLongTermQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period exceeding one year, such securities
are freely traded through exchanges or other medium. Such investments are of
non trade nature. It excludes government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Unquoted |
DebtSecuritiesLongTermUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period exceeding one year. It excludes
government debt securities. Such securities are not freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Unquoted, Trade |
DebtSecuritiesLongTermUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An
investment held by an entity in the form of debt securities like debentures,
corporate bonds etc. It is intended to be held for a period exceeding one
year. Such investments are held for facilitating business operations, which
are not freely traded through exchanges or other medium. It excludes
government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Unquoted, Nontrade |
DebtSecuritiesLongTermUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment held by an
entity in the form of debt securities like debentures, corporate bonds etc.
It is intended to be held for a period exceeding one year. Such investments
are held for non trade purpose, which are not freely traded through exchanges
or other medium. It excludes government debt securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term |
EquitySecuritiesLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefit, which are intended to be held for a period exceeding one year. It
includes equity shares, preference shares and other securities giving right
to acquire the same. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Quoted |
EquitySecuritiesLongTermQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for getting capital
appreciation benefit, which are intended to be held for a period exceeding
one year, such securities are freely traded through exchanges or other
medium. It includes equity shares, preference shares and other securities
giving right to acquire the same. |
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Quoted, Trade |
EquitySecuritiesLongTermQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or getting capital
appreciation benefit, which are intended to be held for a period exceeding
one year. Such securities are freely traded through exchanges or other
medium, which are held for facilitating business operations. It includes
equity shares, preference shares and other securities giving right to acquire
the same. |
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Quoted, Nontrade |
EquitySecuritiesLongTermQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income, which are intended to
be held for a period exceeding one year. Such securities are freely traded
through exchanges or other medium, which are of non trade nature. It includes
equity shares, preference shares and other securities giving right to acquire
the same. |
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Unquoted |
EquitySecuritiesLongTermUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefits, which are intended to be held for a period exceeding one year. It
includes equity shares, preference shares and other securities giving right
to acquire the same. Such securities are not freely traded through exchanges
or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Unquoted, Trade |
EquitySecuritiesLongTermUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An
investment in share securities held by an entity in order to earn income or
for availing other benefits, which are intended to be held for a period
exceeding one year. Such investments are held for facilitating business
operations, which are not freely traded through exchanges or other medium..
It includes equity shares, preference shares and other securities giving
right to acquire the same. |
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Unquoted, Nontrade |
EquitySecuritiesLongTermUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in share
securities held by an entity in order to earn income or for availing other
benefits, which are intended to be held for a period exceeding one year. Such
investments are held for non trade purpose, such securities are not freely
traded through exchanges or other medium. It includes equity, preference
shares and other securities giving right to acquire the same. |
|
|
|
|
|
|
|
|
| Mutual Funds,
Long-Term |
MutualFundsLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in units of
mutual fund held by an entity, which are intended to be held for a period
exceeding one year. Such units are freely traded through exchanges or other
medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mutual Funds,
Long-Term, Trade |
MutualFundsLongTermTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in units
of mutual fund held by an entity, which are intended to be held for a period
exceeding one year. Such units are freely traded through exchanges or other
medium, which are held for facilitating business operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mutual Funds,
Long-Term, Nontrade |
MutualFundsLongTermNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
An investment in units
of mutual fund held by an entity, which are intended to be held for a period
exceeding one year. Such securities are freely traded through exchanges or
other medium, which are held for non trade purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term |
OtherInvestmentsLongTerm |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not defined
elsewhere held by the entity, which are intended to be held for a period
exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Quoted |
OtherInvestmentsLongTermQuoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere held by the entity, which are intended to be held for a
period exceeding one year. Such investments are freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Quoted, Trade |
OtherInvestmentsLongTermQuotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere held by the entity, which are intended to be held for a
period exceeding one year. Such investments are freely traded through
exchanges or other medium, which are held for facilitating business
operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Quoted, Nontrade |
OtherInvestmentsLongTermQuotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere held by the entity, which are intended to be held for a
period exceeding one year, such investments are freely traded through
exchanges or other medium, which are held for nontrade purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Unquoted |
OtherInvestmentsLongTermUnquoted |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere held by the entity, which are intended to be held for a
period exceeding one year. Such investments are not tradable, which are not
freely traded through exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Unquoted, Trade |
OtherInvestmentsLongTermUnquotedTrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere held by the entity, which are intended to be held for a
period exceeding one year and are not tradable. Such investments are held for
facilitating business operations, which are not freely traded through
exchanges or other medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Unquoted, Nontrade |
OtherInvestmentsLongTermUnquotedNontrade |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;a |
Other investments not
defined elsewhere held by the entity, which are intended to be held for a
period exceeding one year and are not tradable. Such investments are held for
non trade purpose, which are not freely traded through exchanges or other
medium. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investment
Property |
InvestmentProperty |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;13;26 |
AS;13;27;c |
An investment by an
entity in land or buildings, that is not intended to be occupied for its own
use or in own operations, but occupied with the purpose of getting capital
appreciation or rental income. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investment in
Associates |
InvestmentAssociates |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;23;23 |
|
|
An investment by an
entity by acquiring shares or debt securities of an entity where the
investing company has significant influence and which is neither a subsidiary
nor a joint venture of the reporting entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investment in
Joint Ventures |
InvestmentJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;27 |
|
|
An investment by an
entity by acquiring shares of a joint venture, which is a contractual
arrangement, whereby two or more parties carry an economic activity under
joint control. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investment in
Subsidiaries |
InvestmentSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;21;11 |
|
|
An investment by an
entity in equity or debt securities of subsidiaries, in which the investing
company holds more than 50 percent of the ownership stake. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
the Capital of Partnership Firms |
InvestmentsinCapitalPartnershipFirms |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
An investment by the
entity in the partnership, which defines the relationship between persons,
who have agreed to share the profits of a business carried on by all or any
of them acting for all. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of
Investments in Joint Ventures |
ShareInvestmentsJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;13;a |
|
|
Share of entity in investments of its
joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Long-Term Investments |
ProvisionLongTermInvestments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Provision made for
long-term investments to allow for likely future financial contingency, like
permanent reduction in the value of long term investment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Current Investments |
ProvisionCurrentInvestments |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Provision made for
current investments to allow for likely future financial contingency, like
permanent reduction in the value of current investment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Assets, Loans and Advances |
CurrentAssetsLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The aggregate value of current assets,
loans dispersed and advances given by an entity during the reported period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current Assets |
CurrentAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Those assets that are
reasonably expected to be realized in cash, can be sold or consumed within a
year or within the normal operating cycle of an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sundry Debtors |
SundryDebtors |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services, provided in the normal course of business and
outstanding as on the financial statement date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sundry
Debtors, Gross |
SundryDebtorsGross |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Gross value of total
receivables arising from sale of goods and services, provided in the normal
course of business before providing for doubtful debts. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
Exceeding Six Months |
DebtorsExceedingSixMonths |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services of an entity, which are outstanding or due for a
period exceeding six months. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
Exceeding Six Months, Secured |
DebtorsExceedingSixMonthsSecured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services on which the entity has been given assets as
collateral, which are outstanding or due for a period exceeding six months. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
considered Good Exceeding Six Months, Unsecured |
DebtorsconsideredGoodExceedingSixMonthsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services of an entity, which are outstanding or due for a
period exceeding six months, which are of unsecured nature but considered
good. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
considered Doubtful Exceeding Six Months, Unsecured |
DebtorsconsideredDoubtfulExceedingSixMonthsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services of an entity, which are outstanding or due for a
period exceeding six months, having no security as backing and are doubtful
in nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors within
Six Months |
DebtorswithinSixMonths |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from sale of goods
and services of an entity, which are outstanding or due for a period within
six months. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors within
Six Months, Secured |
DebtorswithinSixMonthsSecured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services on which the entity has been given assets as
collateral, which are outstanding or due for a period within six months. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
considered Good within Six Months, Unsecured |
DebtorsconsideredGoodwithinSixMonthsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services of an entity, which are outstanding or due for a
period within six months, which are of unsecured nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
considered Doubtful within Six Months, Unsecured |
DebtorsconsideredDoubtfulwithinSixMonthsUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Receivables arising from
sale of goods and services of an entity, which are outstanding or due for a
period within six months, having no security as backing and are doubtful in
nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Doubtful Debts |
ProvisionDoubtfulDebts |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Provision made for an estimated amount
of bad debts. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Finance Lease
Receivables, Current |
FinanceLeaseReceivablesCurrent |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;19;26 |
|
|
Lease rental income receivable, on
assets given under finance lease for a period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Trade
Receivables |
OtherTradeReceivables |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other trade receivables not defined
elsewhere of an entity which may be outstanding for a period not exceeding
one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of
Debtors in Joint Venture |
ShareDebtorsJointVenture |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of an entity in the debtors of
its joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories |
Inventories |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Forms;23AC;B;I |
|
|
Stock of reasonable
supplies of raw materials, other materials, work in progress, finished goods
and trading goods, owned by an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Raw Materials |
InventoriesRawMaterials |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Stock of reasonable supplies of raw
materials, which are used as input for the making of final product, owned by
an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Stores and Spares |
InventoriesStoresSpares |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Stock of the supplies of materials and
equipments in hand, owned by an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Loose Tools |
InventoriesLooseTools |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Stock of devices or equipments,
typically hand-held, used to carry out a particular task. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Work-in-Progress |
InventoriesWorkinProgress |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
AS;2;26;b |
|
Stock those goods in the
process of production that have already used an amount of raw materials,
labour and other attributable costs, which are owned by an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Contracts Work-in-Progress |
InventoriesContractsWorkinProgress |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Stock of partially completed contracts
inventories which require further processing prior to being sold. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Finished Goods |
InventoriesFinishedGoods |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Stock of finished
products in possession of an entity, which are ready for being sold. It
includes traded goods apart from own manufactured goods. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Finished Goods, Traded |
InventoriesFinishedGoodsTraded |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Stock of finished
products which are used for trading purpose by an entity, which are bought by
the entity and sold without any major reprocessing. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Finished Goods, Manufactured |
InventoriesFinishedGoodsManufactured |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Stock of finished products which are
manufactured by an entity, which are ready for being sold. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories in
Transit |
InventoriesTransit |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Inventories of those goods which are
yet to be received since they are in transit. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Waste and Scrap |
InventoriesWasteScrap |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Inventories of those goods which are
to be sold as waste or scrap generated during the process of production. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Packing Materials |
InventoriesPackingMaterials |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Inventory of material in
possession owned by an entity, which are used for packing the manufactured
products, in order to protect them from damage from the external factors such
as climate, dust etc. or for whatever reason. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Intangible Assets |
InventoriesIntangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Inventories owned by an
entity, which do not have any physical existence but are ready for sale. For
instance patents, rights, licenses etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
License |
InventoriesLicense |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Inventories of licenses,
which are a permission accorded by a competent authority, which grants the
right to perform some act or acts, which would be contrary to law in case of
absence of authorisation. Such rights owned by the entity are ready for sale. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Rights |
InventoriesRights |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Inventories of rights, which are
powers or privileges granted by an agreement or law, ready for sale and owned
by an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Other Intangible Assets |
InventoriesOtherIntangibleAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Other
Intangible Inventories not defined elsewhere, owned by an entity, which are
ready for sale. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Other |
InventoriesOther |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;2;26;b |
|
|
Other inventories not defined
elsewhere, owned by an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of
Inventories in Joint Venture |
ShareInventoriesJointVenture |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of entity in the Inventories of
its joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Obsolescence |
ProvisionObsolescence |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
It is a provision made for decline in
value of inventories. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash and Bank
Balance |
CashBankBalance |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash available with entity
and balances with bank as on the reporting date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash Balance
in Hand |
CashBalanceHand |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash and cheques with
entity at the reporting date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash in Hand |
CashHand |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with entity at the
reporting date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cheques in
Hand |
ChequesHand |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cheques on hand with
entity, yet to be deposited in bank. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bank Balances |
BankBalances |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with banks, whether
scheduled or unscheduled. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks |
BalanceScheduledBanks |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with
scheduled banks. Those banks, which have been included in the second schedule
of Reserve Bank of India (RBI) Act, 934. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks, Current Account |
BalanceScheduledBanksCurrentAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with
scheduled banks in current account, which is an account held by the entity,
having numerous daily transactions and are used for convenience of business
and not to earn interest. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks, Deposit Account |
BalanceScheduledBanksDepositAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with
Scheduled banks in deposit account, which is an account held by the entity
with the purpose of earning interest and having a fixed duration of deposit.
Normally interest earned on deposits account is reinvested, and the
accumulated balance, which is principal plus interest is receivable on
maturity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks, Call Account |
BalanceScheduledBanksCallAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A deposit account with a scheduled
banks, without a fixed maturity date. The deposit can be called or withdrawn
at any time. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks, Unclaimed Amount Account |
BalanceScheduledBanksUnclaimedAmountAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Special
account with scheduled banks, wherein the amounts which are not yet claimed
by the claimants are transferred. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks, Other Account |
BalanceScheduledBanksOtherAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with scheduled banks
in other accounts not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Other
Banks |
BalanceOtherBanks |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with other banks not
been included in the second schedule of Reserve Bank of India (RBI) Act, 934. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Other
Banks, Current Account |
BalanceOtherBanksCurrentAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with
other banks in current account, having numerous daily transactions and used
for convenience of business and not to earn interest. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Other
Banks, Deposit Account |
BalanceOtherBanksDepositAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with
other banks in deposit account, held by an entity with the purpose of earning
interest and having a fixed duration of deposit, normally interest earned on
deposits account is reinvested, and the accumulated balance, which is
principal plus interest is receivable on maturity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Other
Banks, Call Account |
BalanceOtherBanksCallAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A deposit account with a other banks,
without a fixed maturity date. The deposit can be called or withdrawn at any
time. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Other
Banks, Other Account |
BalanceOtherBanksOtherAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with other banks in
other accounts not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Restricted Account |
BalanceRestrictedAccount |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A special bank account, with high
restrictions on withdrawals, such as escrow account. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Post
Office Savings |
BalancePostOfficeSavings |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balance of cash with post office
savings account. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Cash and
Bank Balance |
OtherCashBankBalance |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other balances in cash or with banks
not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Current
Assets |
OtherCurrentAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Forms;23AC;B;I |
|
|
Those other assets that
are reasonably expected to be realized in cash and which can be sold or
consumed within a year or within the normal operating cycle of an entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend
Receivable |
DividendReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
An income yet to be received by the
entity for its investment in shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend
Receivable from Subsidiaries |
DividendReceivableSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
An income yet to be received by the
entity for its investment in shares of subsidiaries. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend
Receivable from Others |
DividendReceivableOthers |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
An income yet to be received by the
entity for its investment in shares of entities other than subsidiaries. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes
Receivable |
TaxesReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount, which is receivable by an
entity from the statutory authorities for tax paid by way of refund or for
other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Income Tax
Receivable |
IncomeTaxReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount, which is
receivable by an entity from the Income tax department for Income tax paid by
way of refund or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fringe Benefit
Tax Receivable |
FringeBenefitTaxReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount, which is
receivable by an entity from the Income tax department for fringe benefit tax
paid by way of refund or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Wealth Tax
Receivable |
WealthTaxReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount, which is
receivable by an entity from the Income tax department for wealth tax paid by
way of refund or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sales Tax
Receivable |
SalesTaxReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount, which is
receivable by an entity from the Sales tax department for sales tax paid by
way of refund or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Tax
Receivable |
OtherTaxReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount, which is receivable by an
entity for other taxes paid not defined elsewhere by way of refund or other
reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Export
Incentives Receivables |
ExportIncentivesReceivables |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount receivable by the entity as
export incentive or other benefit for the promotion of Exports. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Receivables |
OtherReceivables |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other receivables of entity, not
defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Income Accrued but Not Due |
InterestIncomeAccruedbutNotDue |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Interest income on loans and advances
given by the entity, which has accrued for the period but not yet due for
receipt. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Assets Held up
for Disposal |
AssetsHeldupDisposal |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Assets held for sale and anticipated
to be sold in the near future by the entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Derivative
Assets |
DerivativeAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The assets, whose price is based on
the value of some underlying asset. For instance futures, forwards, swaps,
options etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unbilled
Revenue |
UnbilledRevenue |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A revenue which has been recognized,
but which has not been billed to the purchaser. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current Assets
Other |
CurrentAssetsOther |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other current assets not defined
elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of Other
Current Assets in Joint Ventures |
ShareOtherCurrentAssetsJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of entity in the other current
assets of its joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances |
LoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to all parties. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances |
SecuredLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to all parties. Such loans or advances are
backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances given to Subsidiaries |
SecuredLoansAdvancesgivenSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its subsidiaries. Such loans or advances
are backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances given to Associates |
SecuredLoansAdvancesgivenAssociates |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its associates. Such loans or advances
are backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances given to Directors |
SecuredLoansAdvancesgivenDirectors |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its directors. Such loans or advances are
backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances given to Other Related parties |
SecuredLoansAdvancesgivenOtherRelatedparties |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its other related party not defined
elsewhere. Such loans or advances are backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances given to Suppliers |
SecuredLoansAdvancesgivenSuppliers |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its suppliers. Such loans or advances are
backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances given to Employees |
SecuredLoansAdvancesgivenEmployees |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its employees. Such loans or advances are
backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances for Value to be Received |
SecuredLoansAdvancesValuebeReceived |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity for which value has to be received. Such
loans or advances are backed by assets received as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances |
UnsecuredLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to all parties, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances given to Subsidiaries |
UnsecuredLoansAdvancesgivenSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to its subsidiaries, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances given to Associates |
UnsecuredLoansAdvancesgivenAssociates |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to its associates, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances given to Directors |
UnsecuredLoansAdvancesgivenDirectors |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to its directors, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances given to Other Related parties |
UnsecuredLoansAdvancesgivenOtherRelatedparties |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity to its other related party not defined
elsewhere, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances given to Suppliers |
UnsecuredLoansAdvancesgivenSuppliers |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to its suppliers, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances given to Employees |
UnsecuredLoansAdvancesgivenEmployees |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans and advances
given by the entity to its employees, which are not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances for Value to be Received |
UnsecuredLoansAdvancesValuebeReceived |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The total amount of loans
and advances given by the entity are recoverable in cash or kind, which are
not backed by securities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance Tax
Paid |
AdvanceTaxPaid |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Tax paid by the entity in advance to
the government authorities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance Income
Tax Paid |
AdvanceIncomeTaxPaid |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A kind of charge against income, paid
to the government in advance. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance Fringe
Benefit Tax Paid |
AdvanceFringeBenefitTaxPaid |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A kind of charge against
certain expenses incurred by employer on behalf of the employees, paid to the
government in advance. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance Wealth
Tax Paid |
AdvanceWealthTaxPaid |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A kind of charge against property held
beyond specified limits, paid to the government in advance. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance Sales
Tax Paid |
AdvanceSalesTaxPaid |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A kind of charge against sales
turnover, paid to the government in advance. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tax Deducted
at Source |
TaxDeductedatSource |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Tax deducted at source by the payer,
paid to the government. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Advance
Taxes |
OtherAdvanceTaxes |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Any other taxes not defined elsewhere
paid in advance to government authorities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposit Assets |
DepositAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount deposited with other entities
for earning interest or for other reasons. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intercorporate
Deposits |
IntercorporateDeposits |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Intercorporate deposits loans and
advances made by the reporting entity as defined in the Companies Act, 956. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposits with
the Statutory Authorities |
DepositswithStatutoryAuthorities |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Balances kept with
various Government and Local bodies as an assurance that the acts of the
entity, will not lead to revenue loss to them or for whatever reason. For
instance deposits given on excise duty, custom duty, sales tax and to port
trusts etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Deposit
Assets |
OtherDepositAssets |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other deposits not defined elsewhere,
given by the entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Prepaid
Expenses |
PrepaidExpenses |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Expenses not due but have
been paid by the entity, the same would be charged against income, when they
become due. In short it is advance payment of expenses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Notes
Receivable |
NotesReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A right in a promissory
note owned by the entity, in which the maker i.e. other entity, of the note
promises to pay a certain amount of money at a certain time to the reporting
entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Claims
Recoverable |
ClaimsRecoverable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amounts receivable from insurance
company for the claim lodged, for occurrence of loss. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Loans
and Advances |
OtherLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other loans and advances given by an
entity not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
| Share of Loans
and Advances in Joint Ventures |
ShareLoansAdvancesJointVentures |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of entity in the loans and
advances of the joint ventures. |
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Liabilities and Provisions |
CurrentLiabilitiesProvisions |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Current liabilities is
the money owed and payable by a company, usually within one year. Whereas
provision is an amount set aside in accounts for liabilities which are
anticipated to incur and can be estimated reliably. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Liabilities |
CurrentLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The funds which is owed and payable by
a company, usually within one year. |
|
|
|
|
|
|
|
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|
|
|
|
|
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|
|
|
|
|
|
|
| Sundry
Creditors |
SundryCreditors |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
They are suppliers and/or lenders to
whom an entity owes money. Such owings are for a period not exceeding one
year. |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
| Creditors Due
from Small and Micro Enterprises |
CreditorsDueSmallMicroEnterprises |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Funds owed by the entity
in the entities, where the investment in plant and machinery does not exceed
the specified amount. Such owings are
for a period not exceeding one year. |
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Creditors Due
from others |
CreditorsDueothers |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Funds owed by the entity to other than
Small and Micro Enterprises. Such owings are for a period not exceeding one
year. |
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
| Amount Due to
Related Parties |
AmountDueRelatedParties |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount which is due to related parties
like subsidiaries, associates, key managerial personnel etc. |
|
|
|
|
|
|
|
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|
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|
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|
|
|
|
|
|
| Amount Due to
Subsidiaries |
AmountDueSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount which is due to subsidiaries. |
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
| Amount Due to
Associates |
AmountDueAssociates |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount which is due to
associates. |
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
| Amount Due to
Directors |
AmountDueDirectors |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount which is due to directors. |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
| Amount Due to
Other Related Party |
AmountDueOtherRelatedParty |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount which is due to other related
party not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Short-Term
Borrowings |
ShortTermBorrowings |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Those borrowings of an entity, which
are due for a period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
| Bank Overdraft |
BankOverdraft |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Facility to the entity to
overdraw the amount up to specified limits, from the accounts over and above
the debit balance deposited. |
|
|
|
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|
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|
|
|
|
|
|
|
|
| Cash Credit |
CashCredit |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
A loan limit sanctioned by the bank
for the borrower, who can withdraw any amount within limit, at any time. |
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Short-Term Borrowings |
OtherShortTermBorrowings |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other short term borrowings due
usually for a period not exceeding one year and not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
| Amounts to be
credited to Investor Education Protection Fund |
AmountstobecreditedInvestorEducationProtectionFund |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Unclaimed amount of the
entity in respect of dividend, interest, deposit amount etc., by
shareholders, debenture holders, depositors etc. If such amount remains
unclaimed for a period exceeding 7 years, the same is to be transferred to
Investor Education Protection Fund. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unclaimed
Dividend |
UnclaimedDividend |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
Companies Act,
1956;205 C;2;a |
|
Amount
of dividend paid by an entity, which is not claimed by the shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unclaimed
Share Application Refund Money |
UnclaimedShareApplicationRefundMoney |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
Companies Act,
1956;205 C;2;b |
|
Amount received by way of
application money by an entity on un allotted shares. Such amount is refunded
by the company, but yet to be claimed by shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unclaimed
Matured Debentures |
UnclaimedMaturedDebentures |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
Companies Act,
1956;205 C;2;d |
|
Amount paid by an entity on redemption
of debentures, but such amount remains unclaimed by debenture owners. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unclaimed
Matured Deposits |
UnclaimedMaturedDeposits |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
Companies Act,
1956;205 C;2;c |
|
Amount paid by an entity on maturity
of deposits, but such amount remains unclaimed by deposit receipt holders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest on
Unclaimed Amount |
InterestUnclaimedAmount |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
Companies Act,
1956;205 C;2;e |
|
Amount paid by an entity
on deposits or debentures as interest, but such amount remains unclaimed by
debenture owners or deposit receipt holders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Unclaimed Amount |
OtherUnclaimedAmount |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
It consists of other amounts not
defined elsewhere, which the entity owes, but such amount remains unclaimed
by recipient. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer and
Other Advances |
CustomerOtherAdvances |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount received in advance by an
entity from customer or from other parties. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance
Received against Contracts |
AdvanceReceivedagainstContracts |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount received in advance by an
entity on account of contracts and/or projects. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance
Received against Customers |
AdvanceReceivedagainstCustomers |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount received in advance by an
entity from customers for supply of goods or services. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Advance
Received |
OtherAdvanceReceived |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other advances received by the entity
not defined elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bills Payable
and Acceptances |
BillsPayableAcceptances |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Outstanding amounts remaining unpaid
on promissory notes or acceptances, made and issued by the entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Retention
Money Payable |
RetentionMoneyPayable |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;7;39;c |
|
|
Amount held back which
would be returned to the entity, only on the satisfaction of condition
specified in the contract or until the defects have been rectified. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued
Expenses Payable |
AccruedExpensesPayable |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Expenses accrued but not paid during
the year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued but Not Due |
InterestAccruedbutNotDue |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The cost of borrowings of an entity,
which have accrued for a period, but not due as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued but Not Due, Secured Loans |
InterestAccruedbutNotDueSecuredLoans |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The cost of borrowings of an entity on
secured debt, which have accrued for a period, but not due as on the reported
date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued but Not Due, Unsecured Loans |
InterestAccruedbutNotDueUnsecuredLoans |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The cost of borrowings of an entity on
unsecured debt, which have accrued for a period, but not due as on the
reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Short-Term
Employee Related Liabilities |
ShortTermEmployeeRelatedLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;15;10;a |
|
|
Employee related
liabilities like salaries, post-retirement benefits etc. payable to employees
within a period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued Salary
Payable |
AccruedSalaryPayable |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;15;10;a |
|
|
Salaries which have got accrued, but
not yet paid. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued
Payroll Liabilities Other |
AccruedPayrollLiabilitiesOther |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;15;10;a |
|
|
Other employee related accrued
liabilities outstanding for payment. In other words such expenses will be
paid in near future. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable |
TaxesPayable |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Taxes which have accrued, but not paid
during the year and remain as payable as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable,
Current Tax |
TaxesPayableCurrentTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Accrued Current taxes remaining unpaid
as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable,
Fringe Benefit Tax |
TaxesPayableFringeBenefitTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Fringe benefit taxes remaining unpaid
as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable,
Wealth Tax |
TaxesPayableWealthTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
wealth taxes remaining unpaid as on
the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable,
Sales Tax |
TaxesPayableSalesTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Sales taxes remaining unpaid as on the
reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable,
Other Tax |
TaxesPayableOtherTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other taxes remaining unpaid as on the
reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Accrued
Expenses |
OtherAccruedExpenses |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other accrued expenses not defined
elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposit
Liabilities |
DepositLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Borrowings in the form of
balances kept by outsiders with the entity
and are refundable within a
period of one year.
Deposits can be accepted from
public, customers or others. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Public Deposit
Payable, Current |
PublicDepositPayableCurrent |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Deposits collected from public,
repayable within a period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Security
Deposit Payable, Current |
SecurityDepositPayableCurrent |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount repayable by the entity within
one year and collected as assurance, for allowing use of resources to other
entities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer
Deposit Payable, Current |
CustomerDepositPayableCurrent |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
It is the amount
repayable by the entity, which was received from customers in anticipation of
products to be delivered or work to be done. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Deposit
Payable, Current |
OtherDepositPayableCurrent |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other deposits not defined elsewhere,
received by the entity, repayable within a period not exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred
Revenue, Current |
DeferredRevenueCurrent |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Income received in advance on account
of sale of goods or service. The revenue is not recognised till the reported
date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Finance Lease
Obligation, Current |
FinanceLeaseObligationCurrent |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;19;11 |
|
|
Amounts payable under the finance
lease obligation by the lessee, which is due within one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of Joint
Ventures in Current Liabilities |
ShareJointVenturesCurrentLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;27;13;a |
AS;27;54 |
|
Share of entity in the current
liabilities of its joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provisions |
Provisions |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside in
accounts by an entity, for liabilities which are anticipated to incur in
future and which can be estimated reliably. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provisions for
Dividend and Dividend Tax |
ProvisionsDividendDividendTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for dividends,
declared by the entity for its shareholders and dividend distribution tax
payable thereon. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provisions for
Dividend |
ProvisionsDividend |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for the
payment of dividend, declared by the entity for its shareholders. The
dividend can be either on equity shares or preference shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Dividend on Equity Shares |
ProvisionDividendEquityShares |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for payment of
dividend, declared by the entity for its equity shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Dividend on Preference Shares |
ProvisionDividendPreferenceShares |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for payment of
dividend, declared by the entity for its preference shareholders. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Dividend Distribution Tax |
ProvisionDividendDistributionTax |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for the payment of
dividend distribution tax. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Dividend Distribution Tax on Equity Shares |
ProvisionDividendDistributionTaxEquityShares |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for the payment of
dividend distribution tax on equity shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Dividend Distribution Tax on Preference Shares |
ProvisionDividendDistributionTaxPreferenceShares |
FALSE |
itemType |
Monetary |
Instant |
|
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Amount set aside for the payment of
dividend distribution tax on preference shares. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Employees Related Liabilities |
ProvisionEmployeesRelatedLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by
an entity, by making contribution to superannuation funds and for other
employee benefits, so as to meet future employment liabilities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Gratuity |
ProvisionGratuity |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity
towards gratuity, so as to meet future employment liabilities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Leave Encashment |
ProvisionLeaveEncashment |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity
towards leave encashment, so as to meet future employment liabilities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Pension |
ProvisionPension |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity
towards pension, so as to meet future employment liabilities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Provident Fund Scheme |
ProvisionProvidentFundScheme |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside
towards a fund which pays benefits to the company employees, who are fund
members upon the termination of their employment. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Employee Insurance Scheme |
ProvisionEmployeeInsuranceScheme |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside
towards insurance scheme, in which contributions are made by employers on
behalf of employees, in order to protect the family of employees against
various risks like death, accident of employee. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Other Employee Related Liabilities |
ProvisionOtherEmployeeRelatedLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity
towards other employee related liabilities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tax Provision |
TaxProvision |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The aggregate amount set aside, for
discharging tax liability. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current Tax
Provision |
CurrentTaxProvision |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity for
discharging liability payable on income or profits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fringe Benefit
Tax Provision |
FringeBenefitTaxProvision |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by
an entity for discharging liability payable on non monetary benefit given to
employee by the employer. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Wealth Tax
Provision |
WealthTaxProvision |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity for
discharging liability payable on accumulation of wealth beyond specified
limits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Tax
Provision |
OtherTaxProvision |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by
an entity , for discharging other tax liability like customs duty, VAT,
deferred taxation, foreign taxation etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Restructuring Charges |
ProvisionRestructuringCharges |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by an entity to
cover a restructuring programmes like site closures, redundancies, etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Contingencies |
ProvisionContingencies |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by
an entity for existence of uncertain conditions, situations, or
circumstances, which could result in expenses or losses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Warranty and Other Related Expense |
ProvisionWarrantyOtherRelatedExpense |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by
the entity for the assurance given to the purchaser, that the goods or
property are as represented or will be as promised. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Statutory Liabilities |
ProvisionStatutoryLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by the entity for
meeting statutory liabilities, which may arise during the course of
operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share of Joint
Venture in Provisions |
ShareJointVentureProvisions |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
AS;27;13 |
AS;27;54 |
|
Share of entity in the provisions of
its joint ventures. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Provisions |
OtherProvisions |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
The amount set aside by
the entity for meeting other liabilities not defined elsewhere, which may
arise during the course of operations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sources and
Application of Funds - Presentation |
SourcesApplicationFundsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sources of
Funds - Presentation |
SourcesofFundsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Shareholder's
Funds - Presentation |
ShareholdersFundsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Authorised
Share Capital - Presentation |
AuthorisedShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Issued and
Subscribed Share Capital - Presentation |
IssuedSubscribedShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
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|
|
|
|
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|
|
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|
|
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|
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|
|
|
|
|
|
|
| Issued Share
Capital - Presentation |
IssuedShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
|
| Subscribed
Share Capital - Presentation |
SubscribedShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
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|
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|
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|
|
|
|
|
|
|
| Share Capital
- Presentation |
ShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Paid up Share
Capital - Presentation |
PaidupShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Paid up Equity
Share Capital - Presentation |
PaidupEquityShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
| Calls in
Arrears - Presentation |
CallsArrearsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
| Paid up
Preference Share Capital - Presentation |
PaidupPreferenceShareCapitalPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium Pending Allocation - Presentation |
ShareCapitalAmountPendingAllocationPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
| Reserves and
Surplus - Presentation |
ReservesSurplusPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
| Capital
Reserve on Consolidation - Presentation |
CapitalReserveConsolidationPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Capital Reserve on Consolidation - Presentation |
ChangesCapitalReserveConsolidationPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Reserve - Presentation |
CapitalReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Capital Reserve - Presentation |
ChangesCapitalReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Employee Stock
Option Reserve - Presentation |
EmployeeStockOptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Employee Stock Option Reserve - Presentation |
ChangesEmployeeStockOptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Subsidy and
Incentive Reserve - Presentation |
SubsidyIncentiveReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Subsidy and Incentive Reserve - Presentation |
ChangesSubsidyIncentiveReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Restructuring
Reserve - Presentation |
RestructuringReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Restructuring Reserve - Presentation |
ChangesRestructuringReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Amalgamation
Reserve, Ending Balance - Presentation |
AmalgamationReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Amalgamation Reserve - Presentation |
ChangesAmalgamationReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bond
Redemption Reserve - Presentation |
BondRedemptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Bond Redemption Reserve - Presentation |
ChangesBondRedemptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Redemption Reserve - Presentation |
CapitalRedemptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Capital Redemption Reserve - Presentation |
ChangesCapitalRedemptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debenture
Redemption Reserve - Presentation |
DebentureRedemptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Debenture Redemption Reserve - Presentation |
ChangesDebentureRedemptionReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sinking Fund
Reserve - Presentation |
SinkingFundReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Sinking Fund - Presentation |
ChangesSinkingFundPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Securities
Premium - Presentation |
SecuritiesPremiumPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Securities Premium - Presentation |
ChangesSecuritiesPremiumPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Revaluation
Reserve - Presentation |
RevaluationReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Revaluation Reserve - Presentation |
ChangesRevaluationReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Exchange Earnings Reserve - Presentation |
ForeignExchangeEarningsReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Foreign Exchange Earnings Reserve - Presentation |
ChangesForeignExchangeEarningsReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Translation Reserve - Presentation |
ForeignCurrencyTranslationReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Foreign Currency Translation Reserve - Presentation |
ChangesForeignCurrencyTranslationReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contingency
Reserve - Presentation |
ContingencyReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Contingency Reserve - Presentation |
ChangesContingencyReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Special
Reserve - Presentation |
SpecialReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Special Reserve - Presentation |
ChangesSpecialReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Hedging
Reserve - Presentation |
HedgingReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Hedging Reserve - Presentation |
ChangesHedgingReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| General
Reserve - Presentation |
GeneralReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
General Reserve - Presentation |
ChangesGeneralReservePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Profit (Loss)
Account - Presentation |
ProfitLossAccountPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Profit (Loss) Account - Presentation |
ChangesProfitLossAccountPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Reserves
- Presentation |
OtherReservesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Other Reserves - Presentation |
ChangesOtherReservesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loan Funds -
Presentation |
LoanFundsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Debt -
Presentation |
SecuredDebtPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
| Debentures,
Secured - Presentation |
DebenturesSecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans, Secured - Presentation |
RupeeTermLoansSecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans, Secured - Presentation |
ForeignCurrencyLoansSecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans, Secured - Presentation |
WorkingCapitalLoansSecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken
for Fixed Assets, Secured - Presentation |
LoanstakenforFixedAssetsSecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Secured Loans - Presentation |
InterestAccruedDueSecuredLoansPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured Debt
- Presentation |
UnsecuredDebtPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debentures,
Unsecured - Presentation |
DebenturesUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Rupee Term
Loans, Unsecured - Presentation |
RupeeTermLoansUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Foreign
Currency Loans, Unsecured - Presentation |
ForeignCurrencyLoansUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Working
Capital Loans, Unsecured - Presentation |
WorkingCapitalLoansUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans taken
for Fixed Assets, Unsecured - Presentation |
LoanstakenforFixedAssetsUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Unsecured Loans - Presentation |
InterestAccruedDueUnsecuredLoansPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Application of
Funds - Presentation |
ApplicationofFundsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill on
Consolidation - Presentation |
GoodwillonConsolidationPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fixed Assets -
Presentation |
FixedAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Classes of
Assets - Presentation |
ClassesofAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land and Land
Improvements, Net - Presentation |
LandLandImprovementsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land, Net -
Presentation |
LandNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Free Hold
Land, Net - Presentation |
FreeHoldLandNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Lease Hold
Land, Net - Presentation |
LeaseHoldLandNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Land
Improvements, Net - Presentation |
LandImprovementsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building and
Building Improvements, Net - Presentation |
BuildingBuildingImprovementsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building, Net
- Presentation |
BuildingNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Residential
Building, Net - Presentation |
ResidentialBuildingNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Office
Building, Net - Presentation |
OfficeBuildingNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Factory
Building, Net - Presentation |
FactoryBuildingNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Building, Net - Presentation |
OtherBuildingNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Building
Improvements, Net - Presentation |
BuildingImprovementsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Plant and
Machinery, Net - Presentation |
PlantMachineryNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equipments,
Net - Presentation |
EquipmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Office
Equipments, Net - Presentation |
OfficeEquipmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Factory
Equipments, Net - Presentation |
FactoryEquipmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Computer
Equipments, Net - Presentation |
ComputerEquipmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Equipments, Net - Presentation |
OtherEquipmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Furniture and
Fixtures, Net - Presentation |
FurnitureFixturesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Vehicles, Net
- Presentation |
VehiclesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Ships and
Vessels, Net - Presentation |
ShipsVesselsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Aircrafts and
Helicopters, Net - Presentation |
AircraftsHelicoptersNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Motor
Vehicles, Net - Presentation |
MotorVehiclesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Properties, Net - Presentation |
LeaseholdPropertiesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Improvements, Net - Presentation |
LeaseholdImprovementsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Building, Net - Presentation |
LeaseholdBuildingNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Plant and Machinery , Net - Presentation |
LeaseholdPlantMachineryNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Equipments, Net - Presentation |
LeaseholdEquipmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Vehicles, Net - Presentation |
LeaseholdVehiclesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Leasehold
Other Assets, Net - Presentation |
LeaseholdOtherAssetsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Livestock, Net
- Presentation |
LivestockNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bridges,
Roads, Ports and Culverts, Net - Presentation |
BridgesRoadsPortsCulvertsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Railway
Sidings, Net - Presentation |
RailwaySidingsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
| Books and
Periodicals, Net - Presentation |
BooksPeriodicalsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Plantations,
Net - Presentation |
PlantationsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mines and
Quarries, Net - Presentation |
MinesQuarriesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Fixed
Assets, Net - Presentation |
OtherFixedAssetsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Acquired
Goodwill, Net - Presentation |
AcquiredGoodwillNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Know-how, Net
- Presentation |
KnowhowNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Computer
Software, Net - Presentation |
ComputerSoftwareNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Patents,
Trademarks and Design, Net - Presentation |
PatentsTrademarksDesignNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Commercial and
Contractual Rights, Net - Presentation |
CommercialContractualRightsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Licenses, Net
- Presentation |
LicensesNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Development
Cost, Net - Presentation |
DevelopmentCostNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Intangible Assets, Net - Presentation |
OtherIntangibleAssetsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Assets on
Financial Lease, Net - Presentation |
AssetsFinancialLeaseNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Aggregate
Values of Assets - Presentation |
AggregateValuesAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tangible
Assets, Net - Presentation |
TangibleAssetsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Intangible
Assets, Net - Presentation |
IntangibleAssetsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Block -
Presentation |
NetBlockPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated
Depreciation, Amortisation and Impairment -
Presentation |
AccumulatedDepreciationAmortisationImpairmentPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Capital
Work-in-Progress, Net - Presentation |
CapitalWorkinProgressNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments,
Net - Presentation |
InvestmentsNetPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current and
Long-Term Investments - Presentation |
CurrentLongTermInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Long-Term
Investments - Presentation |
LongTermInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term -
Presentation |
GovernmentSecuritiesLocalAuthoritiesLongTermPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Quoted - Presentation |
GovernmentSecuritiesLocalAuthoritiesLongTermQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Long-Term,
Unquoted - Presentation |
GovernmentSecuritiesLocalAuthoritiesLongTermUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term - Presentation |
DebtSecuritiesLongTermPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Quoted - Presentation |
DebtSecuritiesLongTermQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Long-Term, Unquoted - Presentation |
DebtSecuritiesLongTermUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term - Presentation |
EquitySecuritiesLongTermPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Quoted - Presentation |
EquitySecuritiesLongTermQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Long-Term, Unquoted - Presentation |
EquitySecuritiesLongTermUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mutual Funds,
Long-Term - Presentation |
MutualFundsLongTermPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term - Presentation |
OtherInvestmentsLongTermPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Quoted - Presentation |
OtherInvestmentsLongTermQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Long-Term, Unquoted - Presentation |
OtherInvestmentsLongTermUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Investments - Presentation |
CurrentInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current -
Presentation |
GovernmentSecuritiesLocalAuthoritiesCurrentPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current, Quoted
- Presentation |
GovernmentSecuritiesLocalAuthoritiesCurrentQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Government
Securities and Local Authorities, Current,
Unquoted - Presentation |
GovernmentSecuritiesLocalAuthoritiesCurrentUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current - Presentation |
DebtSecuritiesCurrentPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Quoted - Presentation |
DebtSecuritiesCurrentQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt
Securities, Current, Unquoted - Presentation |
DebtSecuritiesCurrentUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current - Presentation |
EquitySecuritiesCurrentPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current, Quoted - Presentation |
EquitySecuritiesCurrentQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Equity
Securities, Current, Unquoted - Presentation |
EquitySecuritiesCurrentUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mutual Funds,
Current - Presentation |
MutualFundsCurrentPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current - Presentation |
OtherInvestmentsCurrentPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Quoted - Presentation |
OtherInvestmentsCurrentQuotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments, Current, Unquoted - Presentation |
OtherInvestmentsCurrentUnquotedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Current
Assets - Presentation |
NetCurrentAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Assets, Loans and Advances - Presentation |
CurrentAssetsLoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current Assets
- Presentation |
CurrentAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sundry Debtors
- Presentation |
SundryDebtorsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sundry
Debtors, Gross - Presentation |
SundryDebtorsGrossPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors
Exceeding Six Months - Presentation |
DebtorsExceedingSixMonthsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debtors within
Six Months - Presentation |
DebtorswithinSixMonthsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories -
Presentation |
InventoriesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Finished Goods - Presentation |
InventoriesFinishedGoodsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Inventories,
Intangible Assets - Presentation |
InventoriesIntangibleAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash and Bank
Balance - Presentation |
CashBankBalancePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash Balance
in Hand - Presentation |
CashBalanceHandPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bank Balances
- Presentation |
BankBalancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance,
Scheduled Banks - Presentation |
BalanceScheduledBanksPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, Other
Banks - Presentation |
BalanceOtherBanksPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Current
Assets - Presentation |
OtherCurrentAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend
Receivable - Presentation |
DividendReceivablePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes
Receivable - Presentation |
TaxesReceivablePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances - Presentation |
LoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Secured Loans
and Advances - Presentation |
SecuredLoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Loans and Advances - Presentation |
UnsecuredLoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advance Tax
Paid - Presentation |
AdvanceTaxPaidPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposit Assets
- Presentation |
DepositAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Liabilities and Provisions - Presentation |
CurrentLiabilitiesProvisionsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Current
Liabilities - Presentation |
CurrentLiabilitiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Sundry
Creditors - Presentation |
SundryCreditorsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Amount Due to
Related Parties - Presentation |
AmountDueRelatedPartiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Short-Term
Borrowings - Presentation |
ShortTermBorrowingsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Amounts to be
credited to Investor Education Protection Fund -
Presentation |
AmountstobecreditedInvestorEducationProtectionFundPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Customer and
Other Advances - Presentation |
CustomerOtherAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accrued
Expenses Payable - Presentation |
AccruedExpensesPayablePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued but Not Due - Presentation |
InterestAccruedbutNotDuePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Short-Term
Employee Related Liabilities - Presentation |
ShortTermEmployeeRelatedLiabilitiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taxes Payable
- Presentation |
TaxesPayablePresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deposit
Liabilities - Presentation |
DepositLiabilitiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provisions -
Presentation |
ProvisionsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provisions for
Dividend and Dividend Tax - Presentation |
ProvisionsDividendDividendTaxPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provisions for
Dividend - Presentation |
ProvisionsDividendPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Dividend Distribution Tax - Presentation |
ProvisionDividendDistributionTaxPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Provision for
Employees Related Liabilities - Presentation |
ProvisionEmployeesRelatedLiabilitiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tax Provision
- Presentation |
TaxProvisionPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Miscellaneous
Expenditure Not Written off - Presentation |
MiscellaneousExpenditureNotWrittenoffPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Discount on
Issue of Shares and Debentures Not Written off -
Presentation |
DiscountIssueSharesDebenturesNotWrittenoffPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Shares and
Debentures Issue Expenses Not Written off -
Presentation |
SharesDebenturesIssueExpensesNotWrittenoffPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total Assets -
Presentation |
TotalAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total
Liabilities - Presentation |
TotalLiabilitiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total Assets
and Total Liabilities - Presentation |
TotalAssetsTotalLiabilitiesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of
Assets - Presentation |
SummaryofAssetsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances from Banks |
LoansAdvancesBanks |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Loans borrowed from banks, for a
period exceeding one year and requiring an asset to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Bank Loans and Advances,
Secured |
InterestAccruedDueBankDebtsSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Interest accrued and due on loans
borrowed from banks for whatever purpose. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances from Subsidiaries, Secured |
LoansAdvancesSubsidiariesSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Borrowings from
subsidiaries excluding the interest accrued there on, normally for a period
exceeding one year, requiring assets to be given as security. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Loans from Subsidiaries,
Secured |
InterestAccruedDueSubsidiariesDebtSecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Interest accrued and due on secured
loans borrowed from subsidiaries. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Loans
and Advances, Secured |
OtherSecuredLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other Secured loans and advances. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fixed Deposits |
FixedDeposits |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Borrowing of an entity
by raising from public or other entities amount by way of fixed deposits not
backed by any security. Such borrowings are normally for a fixed period of
time and excludes the interest accrued and due on such fixed deposits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Unsecured Fixed Deposits |
InterestAccruedDueFixedDeposits |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Interest accrued and due on fixed
deposits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances from Subsidiaries, Unsecured |
LoansAdvancesSubsidiariesUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Borrowings from
subsidiaries excluding the interest accrued and due not backed by any
security normally for a period exceeding one year. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Loans from Subsidiaries,
Unsecured |
InterestAccruedDueSubsidiariesDebtUnsecured |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Interest accrued and due on
subsidiaries debts |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Short Term Loans and Advances |
UnsecuredShortTermLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Unsecured short term loans and
advances borrowed by the entity and remaining unpaid as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Short Term Loans and Advances from Banks |
UnsecuredShortTermLoansAdvancesBanks |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Unsecured short term loans and
advances borrowed by the entity from banks and remaining unpaid as on the
reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Short Term Loans and Advances from Others |
UnsecuredShortTermLoansAdvancesOthers |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Unsecured short term loans and
advances borrowed by the entity from others and remaining unpaid as on the
reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Accrued and Due on Unsecured Short Term Loans and
Advances |
InterestAccruedDueUnsecuredShortTermLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Interest accrued and due on unsecured
short term loans and advances. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Loans
and Advances, Unsecured |
OtherUnsecuredLoansAdvances |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other unsecured loans and advances not
specified elsewhere and remaining unpaid as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Loans
and Advances from Banks, Unsecured |
OtherUnsecuredLoansAdvancesBanks |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other unsecured loans and advances
from banks not specified elsewhere and remaining unpaid as on the reported
date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Government Securities and Local Authorities |
GovernmentSecuritiesLocalAuthoritiesInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Investment held by an entity in the
form of government securities, municipal bonds etc. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Debt Securities |
DebtSecuritiesInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Investment held by an entity in the
form of debt securities like debentures, corporate bonds. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Equity Securities |
EquitySecuritiesInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Investment held by an entity in the
form of equity securities like equity shares, preference shares and warrants. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Mutual Funds |
MutualFundsInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Investment in units of mutual fund
held by an entity. Such investments can be trade or non trade one. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments |
OtherInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Investments not specifically provided
else where. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance of
Unutilised Money Investmented |
UnutilisedMoneyInvestments |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Money raised through the issue which
remains unutilised and hence invested in the investments. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Subsidiaries |
LoansandAdvancesSubsidiaries |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Loans and advances made to
subsidiaries and outstanding as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Partnership Firms |
LoansandAdvancesPartnershipFirms |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Loans and advances made to partnership
firms and outstanding as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bills
Receivable |
BillsReceivable |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Bills receivable and other acceptances
with the entity as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advances for
Value to be Received |
LoansAdvancesValuebeReceived |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Loans and advances for value to be
received in the near future. It can be secured as well as unsecured. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Current
Liabilities |
OtherCurrentLiabilities |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other liabilities of a current nature
not specified elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Reserves
and Surplus |
OtherReservesSurplus |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Other Reserves and Surplus not
specified elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred Tax
Liability |
DeferredTaxLiabiltiy |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
e-Form;23AC;B;I |
AS;22;30 |
|
Deferred Tax Liability is
a tax liability arising out of the timing differences and is the tax arising
out of different accounting and tax profits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Deferred Tax
Asset |
DeferredTaxAsset |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
e-Form;23AC;B;I |
AS;22;30 |
|
Deferred Tax Liability is
an asset arising out of the timing differences and is the tax arising out of
different accounting and tax profits. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances from Banks - Presentation |
LoansAdvancesBanksPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Loans
and Advances, Secured - Presentation |
OtherSecuredLoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fixed
Deposits, Unsecured - Presentation |
FixedDepositsUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Subsidiaries, Unsecured - Presentation |
LoansSubsidiariesUnsecuredPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Unsecured
Short Term Loans and Advances - Presentation |
UnsecuredShortTermLoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Loans
and Advances, Unsecured - Presentation |
OtherUnsecuredLoansAdvancesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Government Securities and Local Authorities -
Presentation |
GovernmentSecuritiesLocalAuthoritiesInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Debt Securities - Presentation |
DebtSecuritiesInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Equity Securities - Presentation |
EquitySecuritiesInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Investments in
Mutual Funds - Presentation |
MutualFundsInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Investments - Presentation |
OtherInvestmentsPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Subsidiaries - Presentation |
LoansandAdvancesSubsidiariesPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advances for
Value to be Received - Presentation |
LoansAdvancesValuebeReceivedPresentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans from
Subsidiaries, Secured - Presentation |
Loans from Subsidiaries, Secured -
Presentation |
TRUE |
itemType |
String |
Instant |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Profit on
Reissue of Forfeited Shares |
ProfitReissueofForfeitedShares |
FALSE |
itemType |
Monetary |
Instant |
Credit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Profit on reissue of the shares which
were forfeited earlier. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Miscellaneous
Expenditure Other Not Written off |
MiscellaneousExpenditureOtherNotWrittenoff |
FALSE |
itemType |
Monetary |
Instant |
Debit |
TRUE |
Companies Act,
1956;Schedule VI;Part I |
|
|
Miscellaneous expenditure not
specifically provided elsewhere and outstanding as on the reported date. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|