Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021). — THE COMPANIES ACT, 2013

Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021).

1. Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1 -4 -2021). (i) bonds or debentures (along with the rate of interest, and particulars of redemption or conversion, as the case may be) shall be stated in descending order of maturity or conversion, starting from earliest redemp- tion or conversion date, as the case may be. Where bonds/debentures are redeemable by installments, the date of maturity for this purpose must be reckoned as the date on which the first installment becomes due; (ii) particulars of any redeemed bonds or debentures which the NBFC has power to reissue shall be disclosed. (M) Borrowings (Other than Debt Securities) (i) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case. (ii) Where borrowings have been guaranteed by directors or others, the aggregate amount of such borrowings under each head shall be disclosed; (iii) terms of repayment of term loans and other loans shall be stated; and (iv) period and amount of default as on the balance sheet date in repayment of borrowings and interest shall be specified separately in each case. (N) Deposits (O) Subordinated Liabilities (P) Other Financial Liabilities (to be specified): Other Financial liabilities shall be classified as- (a) Interest accrued; (b) Unpaid dividends; (c) Application money received for allotment of securities to the extent refundable and interest accrued thereon; (d) Unpaid matured deposits and interest accrued thereon; (e) Unpaid matured debentures and interest accrued thereon; (f) Margin money (to be specified);and (g) Others (specify nature) (Q) Provisions: The amounts shall be classified as- (a) Provision for employee benefits; and (b) Others (specify nature) (R) Other Non-financial liabilities (to be specified): (a) Revenue received in advance; (b) Other advances (Specify nature); and (c) Others (specify nature). (S) Equity Share Capital : For each class of equity share capital: (a) the number and amount of shares authorized; (b) the number of shares issued, subscribed and fully paid, and subscribed but not fully paid; (c) par value per share; (d) a reconciliation of the number of shares outstanding at the beginning and at the end of the period; (e) the rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the repayment of capital; (f) shares in respect of each class in the company held by its holding company or its ultimate holding company including shares held by or by subsidiaries or associates of the holding company or the ultimate holding company in aggregate; (g) shares in the company held by each shareholder holding more than five percent shares specifying the number of shares held; (h) shares reserved for issue under options and contracts/commitments for the sale of shares or disinvestment, including the terms and amounts; (i) For the period of five years immediately preceding the date at which the Balance Sheet is prepared: Aggregate number and class of shares allotted as fully paid up pursuant to contract without payment being received in cash; Aggregate number and class of shares allotted as fully paid up by way of bonus shares; and Aggregate number and class of shares bought back; (j) terms of any securities convertible into equity shares issued along with the earliest date of conversion in descending order starting from the farthest such date; (k) calls unpaid (showing aggregate value of calls unpaid by directors and officers); (l) forfeited shares (amount originally paid up) (m) An NBFC shall disclose information that enables users of its financial statements to evaluate the NBFC's objectives, policies and processes for managing capital.

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