revised schedule vi acharya master format
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8/11/2019 Revised Schedule VI Acharya Master Format
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8/11/2019 Revised Schedule VI Acharya Master Format
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DisclosurebywayofnotesadditionalinformationregardingaggregateExpenditureandIncomeonthefollowingitems
(ContinuingfromOldScheduleVI)
, .,
(a) ValueofimportscalculatedonC.I.Fbasis duringthefinancialyearinrespectof
Rawmaterials;
Components
and
spare
parts;
Capitalgoods (Tobecomplied,althoughitisnotaP&LA/citem G/NofICAI)
G/NofICAI
1.ReportevenwhenpaidinRupee.
2.Purchasesnotconsumptionfollowingaccrualbasisistobereported.
3.Onlydirectimports.(Purchaseofimportedmaterialfromdomesticsourcesnotcovered).
4.IncaseofpartshipmentA/cforpartimportsonreasonableestimate,ifownershipis transferred.
5.IfcoisimportingonFOBvalue CotoworkoutapproxCIFvaluesfordisclosurepurposes.
xpen ture n ore gn currency ur ng t e nanc a year on account o roya ty, now ow, pro ess ona an
consultationfees,
interest,
and
other
matters;
G/NofICAI
1.Noforex,nodisclosurerequired.
2.Accrualbased Notbasedonremittance.
3.OtherMatterscouldincludean a mentsinforexnotcoveredearlier.E .Forei nTaxes.. . . .
(c) Total value of all imported raw materials, spare parts and components consumed during the financial year and the
total value of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each
tothetotalconsumption;
G/NofICAI
1.EvenwhenpaidinRupee
2.TotalconsumptiontotallywithP&LA/cFigure.
3.WhenStocksarenotissuedforconsumptionasimportedandindigeneous(i.e.Mixedup)thenapply%basedontheratioof
{Openingstock+Purchases}.
(d) The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total
number of nonresident shareholders, the total number of shares held by them on which the dividends were due and the
yeartowhichthedividendsrelated;
G/NofICAI
1.Ifdividendispaidtononresidentinrupeesthennodisclosurerequired
2.Infotobefurnishedintheyearofpayment¬intheyearproposedordeclared(cashbaseddisclosure)
3.Infoofamountandnumberofshareholderonlywhendividendisremitted.
e Earnin sinforei nexchan e classifiedunderthefollowin heads,namel : . . .
Ro alt ,knowhow, ro essionalandconsultation ees;
Interestanddividend;
Otherincome,indicatingthenaturethereof
G/NofICAI
1.Accrualbasis
2.DiscloseincomeongrossbasiswithTDSmadebeingshownunderforexexpensesunder(b)above.
. n y rec expor s o ecovere .
Revised Schedule VI - Format
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ExplanationstoNotes(E)
E 1
ClassificationofassetsasCurrentAssets
Anassetshallbeclassifiedascurrentwhenitsatisfiesanyofthefollowingcriteria:
a) itisexpectedtoberealizedin,orisintendedforsaleorconsumptionin,thecompanysnormaloperatingcycle(Anoperating
cycleisthetimebetweentheacquisitionofassetsforprocessingandtheirrealizationincashorcashequivalents.Wherethe
normaloperatingcyclecannotbeidentified,itisassumedtohaveadurationof12months);
b)
itisheldprimarilyforthepurposeofbeingtraded;
c)
itisexpectedtoberealizedwithintwelvemonthsafterthereportingdate;or
d)
itiscashorcashequivalentunlessitisrestrictedfrombeingexchangedorusedtosettlealiabilityforatleasttwelvemonths
afterthereportingdate.
Allotherassetsshallbeclassifiedasnoncurrent.
E 2
ClassificationofliabilityasCurrentLiabilit
Aliabilityshallbeclassifiedascurrentwhenitsatisfiesanyofthefollowingcriteria:
a) itisexpectedtobesettledinthecompanysnormaloperatingcycle;
c)
it
is
due
to
be
settled
within
twelve
months
after
the
reporting
date;
ord) thecompanydoesnothaveanunconditionalrighttodefersettlementoftheliabilityforatleasttwelvemonthsafterthe
reportingdate.Termsofaliabilitythatcould,attheoptionofthecounterparty,resultinitssettlementbytheissueofequity
instrumentsdonotaffectitsclassification.
Allotherliabilitiesshallbeclassifiedasnoncurrent.
EN 3
Each item on the face of the Balance Sheet and Statement of Profit and Loss shall be cross referenced to any related information in the
notes to accounts. In preparing the Financial Statements including the notes to accounts, a balance shall be maintained between providing
excessive detail that may not assist users of financial statements and not providing important information as a result of too much
aggregation.
EN 4
Except in the case of the first Financial Statements laid before the Company (after its incorporation) the corresponding amounts
compara ves or e mme a e y prece ng repor n g per o or a ems s o wn n e nanc a a emen s nc u ng no ess a a so e
iven.
EN 5
Dependingupontheturnoverofthecompany,thefiguresappearingintheFinancialStatementsmayberoundedoffasbelow:
Turnover Roundingof
(i)lessthanonehundredcrorerupees Tothenearesthundreds,thousands,lakhsormillions,ordecimalsthereof.
(ii)onehundredcrorerupeesormore Tothenearest,lakhs,millionsorcrores,ordecimalsthereof.
Onceaunitofmeasurementisused.IsshouldbeuseduniformlyintheFinancialStatements.
Revised Schedule VI - Format