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Bank guarantee disclosure

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(Querist)
23 August 2013 Where to disclose bank guarantee in Revised Schedule VI?
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Ganeshbabu K

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Ganeshbabu K (Expert)
23 August 2013 generally bank will give guarantee by holding fixed deposits with it so ,,
.
.
if it is the case fixed deposits which will realise with in one year can be disclosed under cash and cash equivalents and rest of deposits can be shown under other non-current assets
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