| Query No. 1 |
Accounting treatment of borrowing costs incurred by parent company in respect of borrowings made for acquisition of investments in subsidiary company. |
| Query No. 2 |
Classification of business activity as operating activity or investing activity. |
| Query No. 3 |
Presentation of interest earned from deployment of surplus funds with banks. |
| Query No. 4 |
Accounting treatment in the Company’s standalone financial statements for the Corporate Guarantee (Deed of Guarantee) issued by the Company being Parent Company to banks/suppliers/service providers on behalf of its Step-down subsidiary company. |
| Query No. 5 |
Accounting treatment under Ind AS for Financial Year 2019-20 for research expenses in case of a new Company formed for setting up of new Urea Plant and is under construction phase. |
| Query No. 6 |
Treatment of incentive to wallet users under Ind AS 115. |
| Query No. 7 |
Estimation of Final Mine Closure Plan and treatment of the same in the books of account on year-on-year basis. |
| Query No. 8 |
Accounting treatment of Government Grants. |
| Query No. 9 |
Capitalisation of borrowing cost during lockdown period. |
| Query No. 10 |
Treatment of dredging and reclamation (site grading) cost on leased land. |
| Query No. 11 |
Accounting treatment for backstopping arrangement for compulsorily convertible debentures (CCDs). |
| Query No. 12 |
Presentation of change in non-current asset in Cash Flow Statement. |
| Query No. 13 |
Treatment of Investments in Subsidiaries/Associates held through Policyholders’ Funds. |
| Query No. 14 |
Allocation of manpower cost during project implementation phase. |
| Query No. 15 |
Accounting treatment of expenditure relating to indirect expenses which are compulsorily required to be incurred for construction of the project. |
| Query No. 16 |
Accounting treatment of Compulsorily Convertible Debentures (CCDs) by the issuer under Ind AS 32, Financial Instruments: Presentation. |
| Query No. 17 |
Measurement of residual value of Property, Plant and Equipment / Intangible Assets as a percentage to ‘Original Cost’ as mentioned in the Companies Act vs. ‘Deemed Cost’ referred to in Ind AS 101. |
| Query No. 18 |
Accounting treatment of expenditure incurred for configuration design study of integrated refinery cum petrochemical project. |
| Query No. 19 |
Method of accounting to be followed. |
| Query No. 20 |
Disclosure of changes in inventory of scrap in the statement of profit and loss. |
| Query No. 21 |
Creation of an intangible asset (License) on account of pre-operational expenditure. |
| Query No. 22 |
Classification of Advances for Infrastructure Projects to be leased. |
| Query No. 23 |
Amortisation of stamp duty and registration charges paid/payable towards execution of mining lease deeds. |
| Query No. 24 |
Accounting treatment of expenditure incurred for rejuvenation of petrochemical plant. |
| Query No. 25 |
Disclosure of Feedstock Subsidy. |
