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Some Important Financial Aspects in Companies Act, 2013 #pdf
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Annual Return Certification by CS (MGT-8) "Company" having turnover of RS. 50 Crore or more Listed Company "Company" having paid-up share capital of RS. 10 Crore or more Paid-up share capital of "Private Company" does not exceed RS. 50 Lakh. Turnover of "Private Company" as per its last profit and loss account does not exceed RS. 2 Crore Small company Followings shall not be considered as Small Company a holding company or a subsidiary company a company registered under section 8 a company or body corporate governed by any special Act "Companies" which have borrowed money from banks and public financial institutions in excess of of RS. 50 Crore LISTED COMPANY Vigil Mechanism Companies which accept deposits from the public CSR Committee Every "Company" having net worth of RS. 500 Crore or more during "3 Preceding financial years" Every "Company" having turnover of RS. 1000 Crore or more during "3 preceding financial years" Every "Company" having net profit of RS. 5 Crore or more during "3 preceding financial years" a. All "Unlisted Public Companies" having paid up share capital of RS. 10 Crore or more. Listed Companies b. "All Private Limited Companies having paid up share capital of RS. 20 Crore or more all companies having paid up share capital of below threshold limit mentioned in (a) and (b), but having public borrowings from financial institutions, banks or public deposits of RS. 50 Crore or more Rotation of Auditor Audit Committee and Nomination & Remuneration Committee LISTED COMPANY "PUBLIC COMPANIES" All Public Companies, having in aggregate, outstanding loans or borrowings or debentures or deposits exceeding RS. 50 Crore or more All Public Companies with a paid up capital of RS. 10 Crore or more All Public Companies having turnover of Rs. 100 Crore or more KEY MANAGERIAL PERSONNEL LISTED COMPANY "Public company" having a paid-up share capital of RS. 10 Crore or more A "Company" which has a paid up share capital of RS. 5 Crore or more shall have a whole-time company secretary. Women Director LISTED COMPANY "PUBLIC COMPANY" Paid–up share Capital of RS. 100 Crore or more Turnover of RS. 300 Crore or more Independent Director "Listed Public Company" Public Company Public Companies having paid up share capital of RS. 10 Crore or more Public Companies having turnover of RS. 100 Crore or more Public Companies which have, in aggregate, outstanding loans, debentures and deposits, exceeding RS. 50 Crore Applicability of CARO •It shall apply to every company including a foreign company as defined in clause (42) of section 2 of the Companies Act, 2013 (18 of 2013) [hereinafter referred to as the Companies Act], except – •an insurance company as defined under the Insurance Act,1938 (4 of 1938); •a private limited company with a paid up capital and reserves not more than RS. 50 Lakh and which does not have loan outstanding exceeding RS. 25 Lakh from any bank or financial institution and does not have a turnover exceeding RS. 25 Crore at any point of time during the financial year. •a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); •a One Person Company as defined under clause (62) of section 2 of the Companies Act and a small company as defined under clause (85) of section 2 of the Companies Act; Secretarial Audit Listed Companies "Public Companies" Every public company having a paid-up share capital of RS. 50 Crore or more; or Every public company having a turnover of RS. 250 Crore or more. However, banking Companies, insurance Companies, power Companies and Non-Banking Financial Companies (NBFCs) are exempted from XBRL filing All companies "LISTED WITH ANY STOCK EXCHANGE(S)" in India and their Indian subsidiaries All companies having paid up capital of RS. 5 Crore and above All Companies having turnover of RS. 100 Crore and above All companies who were required to file their financial statements for FY 2010- 11, using XBRL mode XBRL Internal Auditor Listed Companies Public Companies •Paid Up Share Capital Of Rs. 50 Crore Or More during the preceding financial year or •turnover of RS. 200 crore or more during the preceding financial year or •outstanding loans or borrowings from banks or public financial institutions exceeding RS. 100 Crore or more at any point of time during the preceding financial year or •outstanding deposits of RS. 25 Crore or more at any point of time during the preceding financial year Private Companies •outstanding loans or borrowings from banks or public financial institutions exceeding Rs. 100 Crore or more at any point of time during the preceding financial year or •turnover of Rs. 200 Croreor more during the preceding financial year




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