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share application money

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(Querist)
06 October 2010 our Company which is a listed co has received share application money of rs. xyz. whether disclosure iof the same is required to be amde in annual report or corporate governance report.

If yes then what points are to be disclosed.
PLz forward a apecimen
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CA Navin Jain

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CA Navin Jain (Expert)
06 October 2010 covered in annual report.

SOURCES of funds

Shareholders Fund
(a) Share Capital

(B) share application Money ( Pending fot allotment)
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Ankur Garg

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Ankur Garg (Expert)
06 October 2010 No disclosure required in CGR or directors report. No need to highlight the receipt. However the same should be reflected in the balance sheet schedules as a liability according to your accounts department.

For sample presentation i would advise you to download some BS from net and check the presentation of share application money.

Thanks
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