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  1. www.nseindia.com › trade › members-faqs-networthClarification on Networth Computation - NSE India

    5 days ago · The term related party shall have the same meaning as given in clause 76 & 77 of Section 2 of Companies Act 2013 to be read with Rule 4 of the Companies (Specification and definition details) Rules, 2014. 5. Prepaid Expenses, losses. This shall include: Prepaid expenses and losses as per Balance Sheet / Trial Balance.

  2. www.caclubindia.com › forum › how-to-calculate-netHow to calculate net worth of company - Corporate Law

    Apr 25, 2013 · 2*[(ga) of the Sick Industrial Companies (Special Provisions) Act, 1985 "net worth" means the sum total of the paid-up capital and free reserves. Explanation.-- For the purposes of this clause, "free reserves" means all reserves credited out of the profits and share premium account but does not include reserves credited out of re-evaluation of ...

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  4. ncdex.com › downloads › MembershipCLARIFICATION - METHOD OF COMPUTATION OF NETWORTH AS PER DR ...

    2 Free Reserves As per Sec. 2(43) of the Companies Act, 2013, free reserves mean such reserves which, as per the latest audited balance sheet of a company, are available for distribution as dividend: Provided that— (i) any amount representing unrealised gains, notional gains or revaluation of assets, whether shown as a reserve or otherwise, or

  5. www.livelaw.in › law-firms › law-firm-articlesValuation Of Companies: A legal Analysis - LiveLaw

    Sep 5, 2022 · The Companies Act, 2013 ("Companies Act") ... (herein referred to as the assets) or net worth of a company or its liabilities under the provision of this Act, ... either as per the formula ...

  6. archives.nseindia.com › content › circularsDEPARTMENT: COMPLIANCE Sub: Clarification on Dr. L.C. Gupta ...

    Mar 8, 2021 · 2 Free Reserves As per Sec. 2(43) of the Companies Act, 2013, free reserves mean such reserves which, as per the latest audited balance sheet of a company, are available for distribution as dividend: Provided that— (i) any amount representing unrealised gains, notional gains or revaluation of assets, whether shown as a reserve or

  7. www.mondaq.com › india › securitiesValuation In The New Regime Under The Companies Act, 2013 ...

    Apr 3, 2019 · Until the introduction of the Companies Act, 2013 ("Companies Act"), the valuation of shares, assets, net worth of companies etc. was conducted by chartered accountants or as prescribed by other laws such as the Foreign Exchange Management Act, 1999 and the regulations made thereunder or the Income Tax Act, 1961. There was no provision in the ...

  8. kb.icai.org › pdfs › PDFFile5b277ee88fc1b0Financial Statements Presentation under Companies Act, 2013 ...

    has now become the much awaited Companies Act, 2013 (2013 Act). The Companies Act, 2013 comprises of 470 sections, 7 Schedules and 29 Chapters. Out of 470 sections, 99 sections were notified on 12.09.2013 and 183 sections of the Companies Act, 2013 were notified w.e.f. 01.04.2014 which include the sections regarding the financial statements of the

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