Section 1
[(n) A Company shall disclose Shareholding of Promoter* as below:
1 [(n) A Company shall disclose Shareholding of Promoter* as below:
*Promoter here means promoter as defined in the Companies Act, 2013.
** Details shall be given separately for each class of shares
*** percentage change shall be computed with respect to the number at the beginning of the year or if issued during the year for the first time then with respect to the date of issue.]
(T) Other Equity
(i) Other Reserves' shall be classified in the notes as:
(a) Capital Redemption Reserve;
(b) Debenture Redemption Reserve;
(c) Share Options Outstanding Account;
(d) Statutory Reserves; and
(e) Others – (specify the nature and purpose of each reserve and the amount in respect thereof); (Additions and deductions since last balance sheet to be shown under each of the specified heads)
(iii) Retained Earnings represents surplus i.e. balance of the relevant column in the Statement of Changes in