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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.

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