Xbrl

This query is : Resolved

Guest

Guest (Querist)

02 January 2013

Form 23AC-XBRL requires all listed companies to attach Corporate Governance Report, Management analysis and discussion report.

If the same is not attached, the form can not be uploaded.

The paid up capital of the listed co. under question is less than 3 crores. Also, the networth of the company has never been greater than or equal to 25 crores. Hence, the above reports need not be prepared (applicability of clause 49 of lisitng agreement)

How do i upload form 23ac-xbrl without the above mentioned reports ?

Ajay Mishra

Ajay Mishra (Expert)
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02 January 2013 Hi

If you are Listed entity then it is required to attached as part of Annual Report.

Guest

Guest (Querist)

02 January 2013 Are all listed entities required or the ones who fall in the category mentioned in the listing agreement :

having paid up capital of 3 crores or
having net worth of 25 crores

Ajay Mishra

Ajay Mishra (Expert)
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02 January 2013 Hi

Yes all listed company with stock exchange.For more details go to the following link:

https://www.mca.gov.in/Ministry/pdf/Circular_37-2011_07jun2011.pdf

Guest

Guest (Querist)

03 January 2013
Why is MCA asking to attach Corporate governance report (along with form 23ac-xbrl) for a listed company that doesn't have a paid up capital of 3 crores nor does it have net worth of 25 crores?

Is Clause 49 applicable to the Companies having a paid up share capital of Rs. 3 crores and above or net worth of Rs. 25 crores or more at any time in the history of the Company or to all the listed Comapnies. If it is applicable to all the listed Companies then please let me know the circular which states the same.

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