| Query No. 1 |
Accounting for funded interest term loan (FITL) subsequent to restructuring of a loan taken from a shareholder. |
| Query No. 2 |
Provision for wage revision. |
| Query No. 3 |
Presentation of deferred tax recoverable from beneficiaries (customers) accounted as ‘Deferred Asset for Deferred Tax Liability’ under Ind AS. |
| Query No. 4 |
Accounting for provision to be created for onerous contract. |
| Query No. 5 |
Computation of effective interest rate on borrowings. |
| Query No. 6 |
Disclosure of Government Grants. |
| Query No. 7 |
Classification of consumer deposits collected for LPG connections. |
| Query No. 8 |
Company’s policy on transfer price for segment revenue and segment results under segment reporting. |
| Query No. 9 |
Deferred tax under Indian Accounting Standard (Ind AS) 12, ‘Income Taxes’ on fair value changes of investments under section 112A of Income-tax Act. |
| Query No. 10 |
Accounting treatment of expenditure relating to employee benefits expenses, rent expenses, travelling expenses and house-keeping expenses which are compulsorily required to be incurred for construction of the project. |
| Query No. 11 |
Whether the arrangement is in nature of Operating lease or Finance lease. |
| Query No. 12 |
Classification of grant related to assets in the statement of cash flows. |
| Query No. 13 |
Provision for disputed tax cases. |
| Query No. 14 |
Accounting for surcharge on delayed payment. |
| Query No. 15 |
Presentation of gain or loss on account of mark to market valuation of the derivative contracts resulting from movements in exchange rates and interest rates of the underlying currencies. |