Amendments in Schedule III of The Companies Act, 2013

Last updated: 23 July 2022

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This document details the recent amendments to Schedule III of the Companies Act, 2013, focusing on their implications for lenders and credit officials. It covers key changes relevant to bank appraisals and loan monitoring, including updated requirements for share capital notes, ageing schedules for payables and receivables, and disclosures for borrowings and security deposits. The guide also explains alterations in the treatment of Capital-Work-in-Progress, working capital reporting, and the disclosure of wilful defaulters and fund usage. This resource is invaluable for banking professionals involved in credit assessment and risk management.

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Amendments in Schedule III of The Companies Act, 2013 from lender's point of view #pdf

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Submitted by CA Sumat Singhal · Posted 23 July 2022 · Other files by CA Sumat Singhal · Report

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