Provision of amount in demand notice in co operative bank

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is there any rule that state the amount of demand notice has to be mentioned in co- operative bank's balance sheet while the case is pending in Appeal?
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Under the accounting standards, the financial statements of a bank should provide a fair presentation of the bank's financial position and performance, which includes disclosure of all material information. The amount of the demand notice may be considered material information and may need to be disclosed in the financial statements to provide a fair presentation of the bank's financial position.

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