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1) This document is a Form 16 certificate issued by LG Electronics India Pvt Ltd to Naresh Kumar for the assessment year 2013-2014, summarizing the total amount paid, taxes deducted, and taxes deposited relating to his employment.
2) A total amount of Rs. 8,26,737 was paid to Naresh Kumar from April 2012 to March 2013, on which a total tax of Rs. 43,898 was deducted and deposited in quarterly installments.
3) All quarterly tax deductions and deposits have been detailed, and the issuer Ashish Agrawal certifies that the information provided is true and correct based on company records.
The document discusses various topics related to taxes and compliance in India for the month of October 2017.
Key points include:
1) CBDT introducing Rule 39A and Form 28AA for voluntary reporting of estimated current income and advance tax liability.
2) Taxpayers advised to confirm identities of Income Tax search authorities to avoid fraud.
3) CBDT clarifies impact of SARFAESI Act on collection of taxes from attached properties.
4) GST council revises due dates for filing returns and provides exemptions for casual traders and job workers.
Updates on Circulars and Notifications - V. K. SubramaniD Murali ☆
Updates on Circulars and Notifications - V. K. Subramani - Article published in Business Advisor, dated June 25, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Tweeted on www.twitter.com/BusinessAdvDM
The document provides instructions and information for preparing quarterly electronic Tax Deducted at Source (eTDS) returns for the 2009-10 assessment year in India. It discusses the key systems and processes involved like the Online Tax Accounting System (OLTAS) and Electronic Return Acceptance and Consolidation System (ERACS). It outlines the filing requirements and formats for different eTDS forms, and provides guidance on using the Return Preparation Utility (RPU) software to generate the required file format.
The document contains summaries of recent updates related to indirect taxes in India. It summarizes changes to customs procedures that allow officers to approve re-exports and modify the exchange rate of the Swiss franc. It also summarizes court rulings related to customs duty demands, the definition of registered post as it applies to speed post, modifications to central excise jurisdictions, and instructions limiting the use of summons powers. Additionally, it summarizes that service tax is not applicable to chit funds before or after July 2012 according to Supreme Court rulings.
This document provides a summary of recent legal landmarks from various authorities:
1. The Mumbai ITAT ruled that admitting undisclosed income for one year does not mean undisclosed income was earned in earlier years as well.
2. The Bombay High Court ruled that financial hardship need not be considered for a stay application if the case was against the revenue as per a Superior Forum.
3. The Delhi ITAT ruled that a fixed place permanent establishment is not established if the premises of the Indian affiliate are not at the disposal of the foreign entity.
This document is a Form 16 certificate issued by Redington (India) Limited to their employee Hemalakshmi Rajasekar for the 2013-14 fiscal year. It details the amounts paid and taxes deducted from her salary over 4 quarters totaling Rs. 49,494 in taxes deducted and deposited with the Central Government. The certificate is signed by the employer's General Manager to certify the tax details provided are true, complete and correct based on company records.
1) This document is a Form 16 certificate issued by LG Electronics India Pvt Ltd to Naresh Kumar for the assessment year 2013-2014, summarizing the total amount paid, taxes deducted, and taxes deposited relating to his employment.
2) A total amount of Rs. 8,26,737 was paid to Naresh Kumar from April 2012 to March 2013, on which a total tax of Rs. 43,898 was deducted and deposited in quarterly installments.
3) All quarterly tax deductions and deposits have been detailed, and the issuer Ashish Agrawal certifies that the information provided is true and correct based on company records.
The document discusses various topics related to taxes and compliance in India for the month of October 2017.
Key points include:
1) CBDT introducing Rule 39A and Form 28AA for voluntary reporting of estimated current income and advance tax liability.
2) Taxpayers advised to confirm identities of Income Tax search authorities to avoid fraud.
3) CBDT clarifies impact of SARFAESI Act on collection of taxes from attached properties.
4) GST council revises due dates for filing returns and provides exemptions for casual traders and job workers.
Updates on Circulars and Notifications - V. K. SubramaniD Murali ☆
Updates on Circulars and Notifications - V. K. Subramani - Article published in Business Advisor, dated June 25, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Tweeted on www.twitter.com/BusinessAdvDM
The document provides instructions and information for preparing quarterly electronic Tax Deducted at Source (eTDS) returns for the 2009-10 assessment year in India. It discusses the key systems and processes involved like the Online Tax Accounting System (OLTAS) and Electronic Return Acceptance and Consolidation System (ERACS). It outlines the filing requirements and formats for different eTDS forms, and provides guidance on using the Return Preparation Utility (RPU) software to generate the required file format.
The document contains summaries of recent updates related to indirect taxes in India. It summarizes changes to customs procedures that allow officers to approve re-exports and modify the exchange rate of the Swiss franc. It also summarizes court rulings related to customs duty demands, the definition of registered post as it applies to speed post, modifications to central excise jurisdictions, and instructions limiting the use of summons powers. Additionally, it summarizes that service tax is not applicable to chit funds before or after July 2012 according to Supreme Court rulings.
This document provides a summary of recent legal landmarks from various authorities:
1. The Mumbai ITAT ruled that admitting undisclosed income for one year does not mean undisclosed income was earned in earlier years as well.
2. The Bombay High Court ruled that financial hardship need not be considered for a stay application if the case was against the revenue as per a Superior Forum.
3. The Delhi ITAT ruled that a fixed place permanent establishment is not established if the premises of the Indian affiliate are not at the disposal of the foreign entity.
This document is a Form 16 certificate issued by Redington (India) Limited to their employee Hemalakshmi Rajasekar for the 2013-14 fiscal year. It details the amounts paid and taxes deducted from her salary over 4 quarters totaling Rs. 49,494 in taxes deducted and deposited with the Central Government. The certificate is signed by the employer's General Manager to certify the tax details provided are true, complete and correct based on company records.
This document contains a market watch report from Lunawat & Co. summarizing stock market performance and providing compliance due dates. It reports that the Sensex closed at 33,213.13 and Nifty closed at 10,335.30 on October 31, 2017. It lists various tax filing and compliance due dates for November. It also summarizes recent developments related to income tax, GST, MCA, and provides an overview of Lunawat & Co.'s services.
This document provides an overview of Tax Deducted at Source (TDS) in India. TDS requires those making certain payments to deduct tax from the payment. Payments subject to TDS include payments to professionals, contractors, brokers, landlords and employees. The tax deducted must be deposited with the government by the 7th of the following month. Businesses must also file quarterly TDS returns by the 15th of the following quarter to report taxes deducted and deposited. The objective of TDS is to reduce tax evasion by creating a record of payments through tax deductions and returns.
#CorporateUpdates
SEBI
SEBI Board Meeting has announced amendments to Credit Rating Agencies Regulations, Issuance of refund orders/allotment letters/share certificates through electronic mode under SEBI (Issue of Capital and Disclosure Requirements Regulations), 2009; Norms for Shareholding and Governance in Mutual Funds
MCA
Rajya Sabha Passes Insolvency and Bankruptcy Code (Amendment) Bill, 2017, which bars unscrupulous persons from misusing the provisions of the Code.
MCA notifies Condonation of Delay Scheme, 2018
TAXATION
Extension of date for filing return in FORM GSTR-1
The last date for filing of return in FORM GSTR-1 for all taxpayers for the relevant periods, as shown in the Table below, has been extended to 10th January, 2018.
GST E-Way Bill Rules Are Applicable From 1st February, 2018
Government Waives Late Fee for Delay in Furnishing GSTR-4
Company website-
www.acquisory.com
The document provides a summary and analysis of Pakistan's Finance Bill 2015, including key budget highlights. It outlines the total revenues and expenditures in the budget, breakdowns of revenue sources and spending allocations, and comments on various policy measures. Some of the major tax policy changes highlighted include a reduction in the corporate tax rate, an increase in tax rates on dividends and electricity bills, and the imposition of a one-time super tax on banks and large companies.
This document summarizes the statutory requirements and procedures for e-filing TDS returns in India. It outlines that the Finance Act of 2003 and 2004 made it mandatory for corporate and government deductors to file their TDS returns electronically. It then describes the forms and periodicity for filing different TDS returns, the process for preparing and validating e-TDS returns using the File Validation Utility, and the steps for final filing of e-TDS returns at TIN Facilitation Centers.
Krishi Kalyan Cess (KKC) is introduced at 0.5% on the value of all taxable services from June 1, 2016 to finance and promote initiatives to improve agriculture and farmers' welfare. KKC is charged on the value of services, not the tax amount. It is applicable to all taxable services except those under the negative list or exempt notifications. KKC is also applicable under the reverse charge mechanism and needs to be calculated and paid on the taxable portion of partially exempt services. Assessees must create separate ledgers to account for KKC and can avail input tax credit of KKC to use against KKC output tax liability only.
ASSOCHAM - TDS provisions related to Residents - Sandeep JhunjhunwalaSandeep Jhunjhunwala
TDS provisions outline the key aspects of tax deducted at source for residents in India. TDS helps expand the tax net by ensuring regular tax collection and acts as an obligation for deductors. Key points covered include TDS on salary and interest, e-filing of returns, and issues related to TDS refunds and certificates. Recent updates provide clarification on new Form 12BB required from employees for tax deductions claimed.
The newsletter provides updates on economic news, corporate updates from SEBI, RBI and tax law updates, and market performance. The IMF warns that the risk of economic shocks from advanced economies hitting emerging markets like India has doubled since the financial crisis of 2008. The Indian government is considering a plan to set up a special zone in Mumbai with tax benefits for diamond import and trading to develop it as a rival trading hub to Antwerp and Dubai. SEBI and RBI have issued several circulars providing clarifications on topics like government debt investment limits, filing periods, and guidelines on foreign currency accounts. The stock markets declined with key indices like Sensex and Nifty falling.
This document is a finalized RE-DSM (Renewable Energy Deviation Settlement Mechanism) account statement issued by Rajasthan Rajya Vidyut Prasaran Nigam Limited to RE Connect Energy Solutions Private Limited. It shows the intra-state deviation charges for four different power stations for the period of April 1, 2019 to April 30, 2019, with a total payable amount of Rs. 28,656. The statement notes that payment is due within 30 days, by March 26, 2020, and provides payment details.
SEBI
Exclusively listed companies of De-recognized/Non-operational/Exited Stock Exchanges placed on the Dissemination Board
MCA
MCA Revises E-Forms
MCA Notifies Companies (Indian Accounting Standards) (Amendment) Rules, 2017
TAXATION
Clarifications on Income Computation and Disclosure Standards (ICDS) notified under Section 145 (2) of the Income Tax Act, 1961
Guidelines for waiver of interest charged under section 201(1A) (i) of the Income Tax Act, 1961
CBDT notifies the Income Tax (3rd Amendment) Rules, 2017
Company website- www.acquisory.com
The Income Tax Rules 1984 updated up to July 2021Masum Gazi
The document is a compilation of the Income Tax Rules, 1984 of Bangladesh. It contains an introduction, a table of contents listing 75 rules and their corresponding sections in the Income Tax Ordinance, 1984. The rules cover various tax procedures and compliance requirements such as registration of firms, maintenance of accounts, tax deductions, tax returns, assessments, appeals, recovery of taxes owed, and exemptions.
This document provides a summary of the key responsibilities and duties of Accounts Officers in the Treasuries and Accounts Department of the Government of Andhra Pradesh. It outlines 16 main duties, including acting as a financial advisor, maintaining service records and pension files, scrutinizing loan applications, preparing budgets, maintaining accounts, conducting internal audits, managing cadre strength, and more. It also describes the reporting structure, noting that Accounts Officers have administrative control under the Head of the Department but are not subordinate to other departmental officers.
Budget 2017-2018 - analysis of indirect tax proposals - generaloswinfo
“There is no significant loss or gain in my indirect tax proposals. – para 181 of FM Speech on 01.02.2017
This entire presentation is linked with English, Hindi and Tamil Film Titles for the purpose of creativity and humor and has no connection with the film or its contents.
The document summarizes changes to India's service tax law that take effect on January 22, 2017. For tour operators, the taxable value increases to 60% but credit can be claimed on all input services. For transportation of goods by vessel, service tax will now be payable under reverse charge if a foreign supplier engages a foreign service provider to transport goods from outside India to an Indian customs station. The person liable will be whoever complies with the relevant sections of India's Customs Act regarding those goods.
The Government of Maharashtra has implemented an Integrated Financial Management System (IFMS) to automate payroll, pension processing, and other financial modules. Key features of IFMS include centralized generation of payroll and pension bills for over 6 lakh government employees and pensioners. Major modules under IFMS include Sevaarth for payroll, the Defined Contribution Pension Scheme, pension processing, GPF for Class IV employees, and loans/advances. IFMS aims to standardize processes, eliminate manual records, and integrate financial management across departments in Maharashtra.
The newsletter provides economic, regulatory, and market updates. It notes that reworking public-private partnerships could increase investment according to the Finance Minister. It also mentions that the National Company Law Tribunal formation has been delayed due to a legal challenge and that new forms are available from regulatory agencies. Several central bank and tax law circulars providing guidance are also summarized. Market indexes and commodity prices are included.
The document provides updates on various topics including education, the economy, corporate regulations, taxes, and financial markets. It notes that India's merchandise exports fell 20.2% in May due to weak global demand and lower oil prices. It also mentions that the Asian Development Bank plans to increase its lending to India to $10-12 billion from 2016-2018 due to expected economic reforms improving business. Finally, it provides closing figures for key indices such as the Sensex, Nifty, and stock exchanges in the US.
- Hyundai Commercial, Inc. and Subsidiaries released their condensed consolidated interim financial statements for the period ended June 30, 2013.
- The report includes the condensed consolidated interim statements of financial position, comprehensive income, changes in equity, and cash flows for the period, as well as notes to the financial statements.
- The independent auditors' review report expresses that the financial statements present fairly, in all material respects, the financial position of Hyundai Commercial, Inc. and its subsidiaries for the period ended June 30, 2013, in accordance with relevant accounting standards.
- The document is the consolidated interim financial statements of Hyundai Card Co., Ltd. and subsidiaries as of September 30, 2020 and December 31, 2019.
- As of September 30, 2020, total assets were KRW 19.1 trillion, total liabilities were KRW 15.7 trillion, and total equity was KRW 3.4 trillion.
- Major assets included card assets of KRW 15.5 trillion, securities of KRW 1.4 trillion, and property and equipment of KRW 329 billion. Major liabilities included borrowings of KRW 13.1 trillion and other liabilities of KRW 2.6 trillion.
This document contains a market watch report from Lunawat & Co. summarizing stock market performance and providing compliance due dates. It reports that the Sensex closed at 33,213.13 and Nifty closed at 10,335.30 on October 31, 2017. It lists various tax filing and compliance due dates for November. It also summarizes recent developments related to income tax, GST, MCA, and provides an overview of Lunawat & Co.'s services.
This document provides an overview of Tax Deducted at Source (TDS) in India. TDS requires those making certain payments to deduct tax from the payment. Payments subject to TDS include payments to professionals, contractors, brokers, landlords and employees. The tax deducted must be deposited with the government by the 7th of the following month. Businesses must also file quarterly TDS returns by the 15th of the following quarter to report taxes deducted and deposited. The objective of TDS is to reduce tax evasion by creating a record of payments through tax deductions and returns.
#CorporateUpdates
SEBI
SEBI Board Meeting has announced amendments to Credit Rating Agencies Regulations, Issuance of refund orders/allotment letters/share certificates through electronic mode under SEBI (Issue of Capital and Disclosure Requirements Regulations), 2009; Norms for Shareholding and Governance in Mutual Funds
MCA
Rajya Sabha Passes Insolvency and Bankruptcy Code (Amendment) Bill, 2017, which bars unscrupulous persons from misusing the provisions of the Code.
MCA notifies Condonation of Delay Scheme, 2018
TAXATION
Extension of date for filing return in FORM GSTR-1
The last date for filing of return in FORM GSTR-1 for all taxpayers for the relevant periods, as shown in the Table below, has been extended to 10th January, 2018.
GST E-Way Bill Rules Are Applicable From 1st February, 2018
Government Waives Late Fee for Delay in Furnishing GSTR-4
Company website-
www.acquisory.com
The document provides a summary and analysis of Pakistan's Finance Bill 2015, including key budget highlights. It outlines the total revenues and expenditures in the budget, breakdowns of revenue sources and spending allocations, and comments on various policy measures. Some of the major tax policy changes highlighted include a reduction in the corporate tax rate, an increase in tax rates on dividends and electricity bills, and the imposition of a one-time super tax on banks and large companies.
This document summarizes the statutory requirements and procedures for e-filing TDS returns in India. It outlines that the Finance Act of 2003 and 2004 made it mandatory for corporate and government deductors to file their TDS returns electronically. It then describes the forms and periodicity for filing different TDS returns, the process for preparing and validating e-TDS returns using the File Validation Utility, and the steps for final filing of e-TDS returns at TIN Facilitation Centers.
Krishi Kalyan Cess (KKC) is introduced at 0.5% on the value of all taxable services from June 1, 2016 to finance and promote initiatives to improve agriculture and farmers' welfare. KKC is charged on the value of services, not the tax amount. It is applicable to all taxable services except those under the negative list or exempt notifications. KKC is also applicable under the reverse charge mechanism and needs to be calculated and paid on the taxable portion of partially exempt services. Assessees must create separate ledgers to account for KKC and can avail input tax credit of KKC to use against KKC output tax liability only.
ASSOCHAM - TDS provisions related to Residents - Sandeep JhunjhunwalaSandeep Jhunjhunwala
TDS provisions outline the key aspects of tax deducted at source for residents in India. TDS helps expand the tax net by ensuring regular tax collection and acts as an obligation for deductors. Key points covered include TDS on salary and interest, e-filing of returns, and issues related to TDS refunds and certificates. Recent updates provide clarification on new Form 12BB required from employees for tax deductions claimed.
The newsletter provides updates on economic news, corporate updates from SEBI, RBI and tax law updates, and market performance. The IMF warns that the risk of economic shocks from advanced economies hitting emerging markets like India has doubled since the financial crisis of 2008. The Indian government is considering a plan to set up a special zone in Mumbai with tax benefits for diamond import and trading to develop it as a rival trading hub to Antwerp and Dubai. SEBI and RBI have issued several circulars providing clarifications on topics like government debt investment limits, filing periods, and guidelines on foreign currency accounts. The stock markets declined with key indices like Sensex and Nifty falling.
This document is a finalized RE-DSM (Renewable Energy Deviation Settlement Mechanism) account statement issued by Rajasthan Rajya Vidyut Prasaran Nigam Limited to RE Connect Energy Solutions Private Limited. It shows the intra-state deviation charges for four different power stations for the period of April 1, 2019 to April 30, 2019, with a total payable amount of Rs. 28,656. The statement notes that payment is due within 30 days, by March 26, 2020, and provides payment details.
SEBI
Exclusively listed companies of De-recognized/Non-operational/Exited Stock Exchanges placed on the Dissemination Board
MCA
MCA Revises E-Forms
MCA Notifies Companies (Indian Accounting Standards) (Amendment) Rules, 2017
TAXATION
Clarifications on Income Computation and Disclosure Standards (ICDS) notified under Section 145 (2) of the Income Tax Act, 1961
Guidelines for waiver of interest charged under section 201(1A) (i) of the Income Tax Act, 1961
CBDT notifies the Income Tax (3rd Amendment) Rules, 2017
Company website- www.acquisory.com
The Income Tax Rules 1984 updated up to July 2021Masum Gazi
The document is a compilation of the Income Tax Rules, 1984 of Bangladesh. It contains an introduction, a table of contents listing 75 rules and their corresponding sections in the Income Tax Ordinance, 1984. The rules cover various tax procedures and compliance requirements such as registration of firms, maintenance of accounts, tax deductions, tax returns, assessments, appeals, recovery of taxes owed, and exemptions.
This document provides a summary of the key responsibilities and duties of Accounts Officers in the Treasuries and Accounts Department of the Government of Andhra Pradesh. It outlines 16 main duties, including acting as a financial advisor, maintaining service records and pension files, scrutinizing loan applications, preparing budgets, maintaining accounts, conducting internal audits, managing cadre strength, and more. It also describes the reporting structure, noting that Accounts Officers have administrative control under the Head of the Department but are not subordinate to other departmental officers.
Budget 2017-2018 - analysis of indirect tax proposals - generaloswinfo
“There is no significant loss or gain in my indirect tax proposals. – para 181 of FM Speech on 01.02.2017
This entire presentation is linked with English, Hindi and Tamil Film Titles for the purpose of creativity and humor and has no connection with the film or its contents.
The document summarizes changes to India's service tax law that take effect on January 22, 2017. For tour operators, the taxable value increases to 60% but credit can be claimed on all input services. For transportation of goods by vessel, service tax will now be payable under reverse charge if a foreign supplier engages a foreign service provider to transport goods from outside India to an Indian customs station. The person liable will be whoever complies with the relevant sections of India's Customs Act regarding those goods.
The Government of Maharashtra has implemented an Integrated Financial Management System (IFMS) to automate payroll, pension processing, and other financial modules. Key features of IFMS include centralized generation of payroll and pension bills for over 6 lakh government employees and pensioners. Major modules under IFMS include Sevaarth for payroll, the Defined Contribution Pension Scheme, pension processing, GPF for Class IV employees, and loans/advances. IFMS aims to standardize processes, eliminate manual records, and integrate financial management across departments in Maharashtra.
The newsletter provides economic, regulatory, and market updates. It notes that reworking public-private partnerships could increase investment according to the Finance Minister. It also mentions that the National Company Law Tribunal formation has been delayed due to a legal challenge and that new forms are available from regulatory agencies. Several central bank and tax law circulars providing guidance are also summarized. Market indexes and commodity prices are included.
The document provides updates on various topics including education, the economy, corporate regulations, taxes, and financial markets. It notes that India's merchandise exports fell 20.2% in May due to weak global demand and lower oil prices. It also mentions that the Asian Development Bank plans to increase its lending to India to $10-12 billion from 2016-2018 due to expected economic reforms improving business. Finally, it provides closing figures for key indices such as the Sensex, Nifty, and stock exchanges in the US.
- Hyundai Commercial, Inc. and Subsidiaries released their condensed consolidated interim financial statements for the period ended June 30, 2013.
- The report includes the condensed consolidated interim statements of financial position, comprehensive income, changes in equity, and cash flows for the period, as well as notes to the financial statements.
- The independent auditors' review report expresses that the financial statements present fairly, in all material respects, the financial position of Hyundai Commercial, Inc. and its subsidiaries for the period ended June 30, 2013, in accordance with relevant accounting standards.
- The document is the consolidated interim financial statements of Hyundai Card Co., Ltd. and subsidiaries as of September 30, 2020 and December 31, 2019.
- As of September 30, 2020, total assets were KRW 19.1 trillion, total liabilities were KRW 15.7 trillion, and total equity was KRW 3.4 trillion.
- Major assets included card assets of KRW 15.5 trillion, securities of KRW 1.4 trillion, and property and equipment of KRW 329 billion. Major liabilities included borrowings of KRW 13.1 trillion and other liabilities of KRW 2.6 trillion.
- The document is the consolidated interim financial statements of Hyundai Card Co., Ltd. and subsidiaries as of September 30, 2020 and December 31, 2019.
- It includes a report on the review of the consolidated interim financial statements by an independent accounting firm. The firm's review concluded that the financial statements present fairly the financial position of the company.
- The financial statements show the company had total assets of KRW 19.1 trillion as of September 30, 2020, with cash and deposits, securities, card assets, and other assets as major assets. Total liabilities were KRW 15.7 trillion, with borrowings and debentures as major liabilities.
The document is the condensed consolidated interim financial statements of Hyundai Capital Services, Inc. and its subsidiaries for the period ended June 30, 2019. It includes the condensed consolidated statement of financial position, condensed consolidated statements of comprehensive income, condensed consolidated statements of changes in equity, condensed consolidated statements of cash flows, and notes to the financial statements. The independent auditors' review report indicates the financial statements were reviewed but not audited.
- The document is the condensed consolidated interim financial statements of Hyundai Capital Services Inc. and its subsidiaries for the period ended September 30, 2019.
- It includes statements of financial position, comprehensive income, changes in equity, and cash flows, as well as notes to the financial statements.
- The independent auditors' review report indicates the financial statements were reviewed but not audited, and the auditors were not able to obtain assurance that all significant issues would be identified.
The document is the condensed consolidated interim financial statements of Hyundai Capital Services, Inc. and its subsidiaries for the period ended March 31, 2020. It includes the condensed consolidated statements of financial position, comprehensive income, changes in equity, and cash flows. Key information includes total assets of W32.24 trillion as of March 31, 2020, profit for the period of W85.86 billion, and total comprehensive income for the period of W24.37 billion.
- The document is the condensed consolidated interim financial statements of Hyundai Capital Services, Inc. and its subsidiaries for the period ended June 30, 2018.
- It includes the condensed consolidated statements of financial position, comprehensive income, changes in equity, and cash flows, as well as notes to the financial statements.
- An independent auditor reviewed the financial statements and issued a report concluding there is nothing that causes them to believe the financial statements are not prepared in accordance with relevant accounting standards.
- The document is the financial statements of the Credit Information Corporation for the years ending December 31, 2019 and 2018.
- It includes statements of financial position, financial performance, changes in equity, cash flows, and notes to the financial statements providing details on accounting policies and line items.
- The financial position as of December 31, 2019 shows total assets of P162.4 million, total liabilities of P29.5 million, and total net assets/equity of P132.9 million.
This document provides information and instructions for three accounting illustrations involving the preparation of financial statements.
Illustration one provides the trial balance and additional information for Teejay Top Nigeria Plc and requires preparing statements of profit or loss, changes in equity, and financial position. Illustration two similarly provides the trial balance and information for Lawanson PLC to prepare a statement of profit or loss. Illustration three provides the trial balance and additional information for Baraje Nigeria PLC to prepare statements of comprehensive income, changes in equity, and financial position.
Disclosures in Board Report by Trupti Ranjan Mohanty.pptxssuser1b54031
Insights into Disclosures in Board Report: This includes all the broad disclosures required to be given in the Board Report of a Company under Companies Act, 2013 and SEBI Listing Regulations. Various cases/litigations have been referred to indicate the significance of each disclosure.
This document summarizes Hyundai Capital Services' condensed consolidated interim financial statements for the period ended June 30, 2020. It includes the statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows, and notes. The independent auditors' review report indicates the financial statements were reviewed in accordance with relevant standards and provide a fair representation.
- Hyundai Capital Services, Inc. and subsidiaries provided condensed consolidated interim financial statements as of September 30, 2023 and December 31, 2022.
- The condensed consolidated interim financial statements include the statements of financial position, comprehensive income, changes in equity, and cash flows for the periods ended September 30, 2023 and 2022.
- As of September 30, 2023, total assets were KRW 39.3 trillion and total liabilities were KRW 33.4 trillion, with total equity of KRW 5.9 trillion.
This document provides interim financial statements for Hyundai Commercial, Inc. for the periods ended June 30, 2018 and 2017, including:
- Statements of financial position as of June 30, 2018 (unaudited) and December 31, 2017.
- Statements of comprehensive income for the three-month and six-month periods ended June 30, 2018 and 2017.
- Notes to the interim financial statements from pages 9 to 72 providing additional information.
The auditor reviewed the interim financial statements and concluded that they were prepared in accordance with relevant accounting standards and present the financial position and results fairly.
Copy of financial staements duly authenticated as per section 134 (including ...rahulkadam274458
- The company reported total turnover of Rs. 3410.15 Lakhs for the financial year 2019-20, resulting in a net profit of Rs. 870.23 Lakhs after tax expenses of Rs. 231.66 Lakhs. The profit for the year was Rs. 638.57 Lakhs.
- During the year, the company added many new products and machinery to increase production efficiency. It plans to manufacture and import new lighting fixtures and accessories to expand its product offerings.
- The impact of COVID-19 has disrupted the company's operations and supply chains, resulting in temporary pressure on cash flows, liquidity, profitability and margins due to lower collections and operating expenses. However, management
- Hyundai Capital Services is a South Korean financial services company that provides financing for automobiles, durable goods, mortgages, and leases.
- The document includes condensed consolidated interim financial statements for Hyundai Capital Services and its subsidiaries for the period ending September 30, 2020, including statements of financial position, comprehensive income, changes in equity, and cash flows.
- An independent auditor reviewed the financial statements and issued a report concluding that the statements were prepared in accordance with relevant accounting standards.
- Hyundai Capital Services provided condensed consolidated interim financial statements as of March 31, 2023 and December 31, 2022
- As of March 31, 2023, total assets were KRW 39.99 trillion including KRW 4.45 trillion in cash and due from other financial institutions and KRW 9.20 trillion in loans receivable
- As of the same date, total liabilities were KRW 34.30 trillion including KRW 32.64 trillion in borrowed funds and KRW 1.65 trillion in other liabilities
- For the three months ended March 31, 2023, operating revenue was KRW 1.29 trillion and operating expenses were KRW 1.20 trillion
- The document is Hyundai Capital Services' condensed consolidated interim financial statements for the period ended September 30, 2018. It includes the statements of financial position, comprehensive income, changes in equity, and cash flows, as well as notes to the financial statements.
- The independent auditors' review report indicates that the financial statements were reviewed in accordance with relevant standards and that nothing came to the auditors' attention to indicate the statements were not prepared according to applicable accounting standards.
- As of September 30, 2018, Hyundai Capital Services' total assets were KRW 29.8 trillion and total liabilities were KRW 25.7 trillion, resulting in total equity of KRW 4.1 trillion.
- Hyundai Commercial, Inc. and Subsidiaries provided condensed consolidated interim financial statements for the period ending March 31, 2013 including statements of financial position, comprehensive income, changes in equity, and cash flows.
- The independent auditors' review report indicated the financial statements were prepared in accordance with Korean International Financial Reporting Standards and the review was conducted in accordance with the Review Standards for Quarterly & Semiannual Financial Statements established by the Securities and Futures Commission of the Republic of Korea.
- For the period ending March 31, 2013, the company reported total operating revenue of W87.2 billion and profit for the period of W8.6 billion, with total assets of W4.02 trillion and
The document contains condensed consolidated interim financial statements for Hyundai Capital Services, Inc. and subsidiaries as of June 30, 2023. It includes an independent auditor's review report stating that nothing has come to their attention that would cause the financial statements not to be fairly presented. The financial statements present the condensed consolidated statements of financial position as of June 30, 2023 and December 31, 2022, as well as the related condensed consolidated statements of comprehensive income, statements of changes in equity, and statements of cash flows for the six-month periods ended June 30, 2023 and 2022.
Similar to Uniinfo - Financial results-30.09.18 (20)
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1. APG&ASSOCIATES
CHARTERED ACCOUNTANTS
The Board of Directors
Uniinfo Telecom Services Limited
(Formerly known as Uniinfo Telecom Services pvt. ttd.)
We have reviewed the accompanying statement of Unaudited Standalone Financial Statements of Uniinfo
Telecom Services Limited (Formerly known as Uniinfo Telecom Services Pvt. Ltd.(The Company) for the Half
year ended on September 30, 2018 [The Statement) being submitted by the company pursuant to the
requirement of regulation 33 of the SEBI (Listing obligations And Disclosure RequirementJ Regulation, 2015.
This statement is the responsibiliry of the Company's Management and has been approved by the Board of
Directors' Our responsibility is to issue a report on these financial statements based on our review.
We conducted our review in accordance with the Standard on Review Engagement ISREJ 241,0. Review of
interim financial information performed by the Independent Auditors of the entity issued by the ICAI. This
standard requires that we plan and perform the review to obtain moderate assurance as to whether the
financial statements are free of material misstatement, A review is limited primarily to inquiries of company
personnel and analytical procedures applied to financial data and thus provides less assurance than an audit.
We have not performed an audit and accordingly, we do not express an audit opinion.
Based on our review conducted as above, nothing has come to our attention that causes us to believe that the
accompanying statement of unaudited financial results prepared in accordance with the applicable accounting
standards and other recognized accounting practices and policies has not disclosed the information required to
be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure RequirementsJ
Regulations, 2015 including the manner in which it is to be disclosed, or that it contains anv material
misstatement.
Place: Indore tM.P.)
Date: 14.t1.2018
3, Shonti Nogor, Monoromo Gonj, INDORE (M.P,) 452 002
T EL; O73l -4OO392O, 9302595005, Mo il : otu lks ho rmo65@9 moil.com
Bronch - Bhopol, Dhomnod, Mumboi ond Shojopur
LIMITED REVIEW REPORT
{Pursuant To The Regulation 33 of the sEBI (Listing obligations And Disclosure Requirement)
For A.P.G. & Associates
Chartered Accountants
RN:119598W
2. UNIINFO TELECOM SERVICES LIMITEI)
crN - U64202MP2010PNC024569
Registered office- 403, Chetak Center, 1212 RN.T Marg Indore (M.P.)
Website : www.uni-info.co.in
Statement of Standalone Unaudited Financial Results for the Half Year Ended 30th Septemeber 2018
Lakhs except Earning per share data
S. No. Particulars
For the Half Year Ended
For the Year
Ended
30-09-18 31-03-18 30-09-17 31-03-18
Unaudited Unaudited Audited Audited
Income from Ooerations
a)Net sales /lncome lrom ooeration 2285.38 19ts.69 1692.r7 3607.86
'b)Other Operating income 29.28 4.8( 9.86 14.65
Total Revenue A 23t4.66 1920.46 1702.02 3622.51
2 ExDenses
'a) Cost of materials consumed 27.74 36.19 32.58 68.77
b) Purchase of Stock -in- Trade 0.00 0.0c 0.00 0.0c
(c) Change in inventories of finished goods, Work.
in-progress and stock-in-trade
-301.86 -22.12 -387.r4 -409.26
'd)
Employee benefits expense 1045.86 739.73 872.5'1 1612.31
e) Depreciation and amortisation expense 55.49 46.51 36.98 83.49
'fl Finance Costs 78.40 117.74 151.43 269.t7
(g) Other Expenses 1038.96 719.8r 739.88 1459.69
Total Expenses B 1944.59 1637.86 1446.30 3084.16
J
Profit/(Loss) before Exceptional & extraordinary
items & tax Items (l-2) C 370.0( 282.62 255.73 538.34
4 Exceptional Items 0.0( 0.00 0.00 0
5
ProfiU (Loss) before extraordinary items & tax
3-4)
370.06 282.62 255.73 538.34
6 lxkaordinarv Items 0.0c 0.00 0.00 0.00
7 Profit / (Loss) before tax (5-6) 370.06 282.62 255.73 s38.34
8 Tax expenses
a) Current Tax 103.66 78.38 88.37 166.7:
b) Deferred Tax -7.03 -21.57 5.41 - 16.1
9 Net Profit / Loss for the period 273.43 225.81 16t.94 387.7!
10 Earninq Per Share
fal Basic fRs. 10 Per share] 2.56 2.71 70.96 3.53
[b) Diluted [Rs. 10Per Share') 2.56 2.71 70.96 3.63
ll Paid up Equity share Capital (Face value of
Rs. 10/- each)
1069.31 1069.31 22.82 1069.31
t2 Reserves Excluding Revaluation Reserves 2437.1 2173.47 671.04 2173.47
(Rs. in
3. Notes to U4audited Standalone Statem
1. The above said financial results -"
{esjeclive Meeti{rg treld on 14ttr November,201B
rJ I ruurLUr D udvs Ldr I rcu uuL llllllreo revlew oI me unaudlted results of the Company for the half year ended30.09.2018,
? Tha Ct.t--^ v'r! rr vrePqrEq 'r dLLvruduLs wrll ule requlrement otAccounting Standards (AS) specified undersection 133of the Companies AcL 2013 read with rule 7 of the.nmnahiac fAnrnrrntcr Drrra- efli /
rr'ruPlr rrrv'rrtvL'rL.Lrv'udLeu ro"' reL,ruary,zur5 Lompanles whose Shares arelisted onSME exchange as referredin chapter XB of sEBI flssue of capital and DisclosureRequirements) Regulations, 2009, areexempted fromthegoglpulsory requirement of adoption of IND-AS
to
rigures in respect
"r
rur ri"'".1'"i;"J;i:l'ilTi:i #,iil'i',li6',1,'rffilf.i11ffi'*1j:J,T:.1'"H;i#;::i:Tir"
September,2017.
K F'rrnin-o nar C!'^-^.
He. vrrqr !. Lar rrrrrSD yEt Dtrdl t
company. Half Yearly EPS is not annualized
rcurareo on me welgnted average of the share capital received by the
/. r rsvrvuJ ysdrlpElluu rrBures nave Deen re_gro
8.TheCompanyimciateoriointventltrethprpfnrpIthlcnranllal^.|''^}^.l
9. All activities of the Company r"uolu
segment and all the operations of the company are conducted within India as such there is no separate reportable geographicalscqmPnf
l n c!-!-
rvr e!qLLrrrurrL vr nrostp dttu LtduiltLleS as on JUu, septem
tt.thedetaits@oo.go
Der,ZU18 is enclosed herewith
Lakh are as follows:
Sr.
No.
Particulars As per
prospectus
Utilised up to
3t-03-2018
Unutilised
amount as at
31-03-2018
Utilised between
01-04-18 to
30-09-18
Unutilised
amount as at
30-09-20181
Working Capital Deployment 835 87.4 747.6 r41.5 606.7
2. Repaynlent of Unsecured Loans 815 512.1 302.9 302.9 0.0
3. General Corporate Purposes 175.9 88,1 87.8 87.8 0.0
4. Issue related expenses 175 149.0 26.0 26.0 0.0
2000.90 836.6 rL64.3 558.2 606.1
Ilus or Ks. ouo.r Lakn, pencling utilisation are parked in bank fixed deoosits & bank
"...,,rnr13. As a! 30th Septembe!, 2018, tLe total lpp_ related exp;
e investor's complaints status up to 30m SeptembffiI'h
.L+.
Date:
Place:
14-11-18
Indore For and Behalf of the Board of Directors
Kishore Bhuradia
cum Managing Director
DIN:03257728
4. UNIINFO TELECOM SERVICES LIMITED
cIN - U64202MP2010PNC024569
Registered office- 403, Chetak Center, 1212 R.N.T Marg Indore (M.P.)
Website : www.uni-info.co.in
Unaudited Statement of Assets And Liabilities as on 30th Septemeber 2018
Rs. In Lacs
S.No. Particular
HalfYear Ended Year Ended on
Unaudited Audited
30-09-18 31-03-18
A EQUIIY AND LtAtstLt'l'tES
1 Share Holders'Fund
aJ Share Capital 1069.31 1069.31
[bJ Reserves and Surplus 2437.13 2173.41
c) Money received against share warrants
ruD-rofar - )narenotoers' runos J5UO.44 J'Z+Z.7d
2 Share application monev nendins allotment
3 Minority interest *
4 Non-current liabilities
[a-) Long-term borrowings t99.J. J4U. I E
[b) Deferred tax liabilities fnet] 0.0c 0.00
[c) Other long-term liabilities 0.0c 0.00
ldl Long-term provisions 61.30 47.96
)uo-totat - N on-current trabrlities z6u.62 JEE.I4
f
J Current liabilities
[aJ Short-term borrowings 555.31 550.51
ib) Trade payables 64.58 55.66
cl Uther current liabilities 40+.o / 6',26.54
[dJ Short-term provisions 16.27 I 1.59
Sub-total - Current liabilities 1100.83 1246.30
TOTAL - EQUITYAND LIABILITIES 4867.89 4877.22
B ASSETS
L Non-current assets
[aJ Fixed assets 423.03 274.23
[bJ Buidlne Work inprocess
[cJ Non-current investments
[dJ Deferred tax assets (netJ 25.19 I 8.16
e) Long-term loans and advances J.v) J.A2
[0 Other non-current assets 0.00 0.00
Sub-total - Non-current assets 452.17 296.21
z Current assets
aJ Current investments 0.00 400.99
-bJ
Inventories 26s3.97 2352.12
cJ Trade receivables 741.43 643.36
.d) Cash and cash equivalents 779.21 9ou. l6
[eJ Short-term loans and advances 226.33 zzz.l
[0 Other current assets 12.78 2.22
sub-total - current assets 441).'t2 45UI.UI
TOTAL - ASSETS 4867.89 4877.22