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Companies (Accounts) Amendment Rules 2016

Companies Law - F.No. 1/19/2013-CL-V - Dated:- 22-7-2016 - MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 27th July, 2016 G.S.R. 742 (E).-In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section (3) of section 129, section 133, section 134 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:- 1. (1) These ru .....

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y, or is a partially-owned subsidiary of another company and all its other members, including those not otherwise entitled to vote, having been intimated in writing and for which the proof of delivery of such intimation is available with the company, do not object to the company not presenting consolidated financial statements; (ii) it is a company whose securities are not listed or are not in the process of listing on any stock exchange, whether in India or outside India; and (iii) its ultimate .....

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t;and shall report on the highlights of performance of subsidiaries, associates and joint venture companies and their contribution to the overall performance of the company during the period under report" shall be substituted. 4. In rule 13 of the principal rules, in sub-rule (1),- (a) in the opening portion, the words "or a firm of internal auditors", the words "which may be either an individual or a partnership firm or a body corporate" shall be substituted; (b) In the .....

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d with rule 5 of Companies (Accounts) Rules, 2014) Statement containing salient features of the financial statement of subsidiaries or associate companies or joint ventures Part A Subsidiaries (Information in respect of each subsidiary to be presented with amounts in Rs.) 1. Sl. No. 2. Name of the subsidiary 3. The date since when subsidiary was acquired 4. Reporting period for the subsidiary concerned, if different from the holding company's reporting period. 5. Reporting currency and Excha .....

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