| 1. Contingent liabilities and commitments
(to the extent not provided for) -
(i) Contingent liabilities shall
be classified as:
(a) Claims against the company
not acknowledged as debt;
(b) Guarantees;
(c) Other money for which the company
is contingently liable.
(ii) Commitments shall be classified as:
(a) Estimated amount of contracts
remaining to be executed on capital -
account and not provided for;
(b) Uncalled liability on shares
and other investments partly paid;
(c) Other commitments (specify nature). - -
2. The amount of dividends proposed to be distributed to equity and
preference shareholders for the period and the related amount per share
shall be disclosed separately. Arrears of fixed cumulative dividends on
preference shares shall also be disclosed separately.
3. Where in respect of an issue of securities made for a specific
purpose, the whole or part of the amount has not been used for the
specific purpose at the balance sheet date, there shall be indicated by
way of note how such unutilised amounts have been used or invested.
4. If, in the opinion of the Board, any of the assets other than fixed
assets and non-current investments do not have a value on realisation in
the ordinary course of business at least equal to the amount at which
they are stated, the fact that the Board is of that opinion, shall be
stated.
5. Previous Year figures has been regrouped/rearranged wherever
considered necessary.
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