The Companies Act 2013 Provisions Relating To Financial Statements

1/2/2017
TheCompaniesAct2013ProvisionsrelatingtoFinancialStatements
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TheCompaniesAct2013Provisionsrelatingto
FinancialStatements
Introduction:
The Companies Act, 2013(the Act or New Act) brought in many changes
which directly impact preparation of financial statements and require
understanding of the new definitions and provisions relating to related party
disclosures, deposits inter corporate loans, dividends etc., These changes
thrust huge responsibility on the CEO/MD/WTD/CFO/ independent directors
toensuretheircompliance.ChangesintheNewActhavealsoincreasedthe
accountability and duties of auditors. To ensure their independence and
accountability,NewActimposesrestrictionsonprovidingservicesandhugepenalties.Thisarticleaimstogivecoverageto
matterswhichrequirespecialattentionwhilepreparingthefinancialstatementsforthebenefitofthereaders.
ProvisionsinOldAct:
IntheOldAct,Section209dealtwithBooksofaccounttobemaintained,Section209Adealtwithinspectionofbooksof
account,Section210stipulatedthateverycompanyhastolayannualaccountsbeforeitsshareholderswithin6monthsfrom
the end of the year. Section 211 provided for the manner of preparation of balance sheet and profit and loss account,
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Section 212 and 214 mandate that balance sheet of holding company should include certain particulars of subsidiary
companyandexemptions.Section215indicatesthemannerofauthenticationofbalancesheetandP&La/candapproval
of accounts before submitting the same to auditors. Section 216 and 218 and require attachment of auditors report and
certaindocumentstoannualaccounts.Section217dealtwithpreparationofBoardsreport.
ProvisionsunderNewAct:
Sections128to138underChapterIXdealwithAccountsofcompaniesinthenewAct.Newdefinitionssuchasfinancial
year,financialstatements,associatecompanyetchavegivenanewdimensiontothecompliances.
Definitionswhichimpact:
Letusfirstexaminethenewdefinitionsasunderstandingoftheseisrelevantforpreparationoffinancialstatements.Inthe
old act, Balance sheet and profit and loss account have not been defined. The new Act defines financial statements to
include balance sheet, P& L, cash flow. Only listed companies are required to prepare cash flow but now with this new
definitionevenprivatelimitedcompanieswillberequiredtoprepareCashflowstatement.
A)Financialyear
It is apt to start with new definition of financial year as it assumes significance from the point of view of preparation of
financialstatements.Section2(41)definesfinancialyear.Thefollowingpointscanbenotedfromthedefinition:
i.Anycompanyorbodycorporatehastoenditsfinancialyearon31stMarcheveryyear
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ii.Ifacompanyorbodycorporatehasbeenincorporatedonorafter1stdayofJanuaryofyear,insuchcasesthefinancial
yearcanendon31stMarchofthefollowingyear.Inotherwordsitcanconsistof15monthsincaseitisincorporatedon1st
dayofJanuaryand14monthsifincorporatedonFebruary13monthsifincorporatedonMarch.
iii.InthecaseofancompanyorabodycorporatewhichisaholdingorsubsidiaryofacompanyincorporatedoutsideIndia
and that company is required to follow a different financial year for consolidation of its accounts, such company or body
corporatewiththepermissionofTribunalcanhaveadifferentperiodasitsfinancialyear.
iv. Any company or body corporate which is not following 31st March ending as its financial year can switch to uniform
accountingyearwithinaperiodof2yearsfromthecommencementoftheAct.
B)Financialstatement:Wealsoneedtoanalyzethedefinitionoffinancialstatementwhichisalsoanewdefinition.The
followingpointsemergefromtheanalysis:
1. Every company is required to prepare financial statements. Financial statement in relation to a company includes a
balancesheetasattheendofthefinancialyear,profitandlossaccountfortheyear(income&expenditureinthecaseofa
companycarryingonanyactivitynotforprofit),cashflowstatementforthefinancialyear,astatementofchangesinequity,if
applicableandanyexplanatorynoteannexedto,orformingpartof,anydocumentreferredtoabove.
2.OnePersonCompany,smallcompanyanddormantcompany,areexemptedfromtherequirementofincludingthecash
flowstatementinthefinancialstatements.
Implicationabovenewdefinitions:
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Oneobviousadvantageisthatthefinancialyearending31stMarchwillsuitcomputationstobemadetomeetrequirements
underIncomeTaxAct.Howeveritwillputtostressthedirectorswhoaremembersofauditcommitteeandotherdirectors
whohavetoattendmeetingsforadoptionaccountsandtheAuditorswhohavetoplancompletionofauditsofcompanies
whichtheyaccept.TheinclusionofcashflowalongwithbalancesheetandP&Lforallcompaniesisanewrequirement.
Earlieronlylistedcompaniesunderlistingagreementclauseno.32arerequiredtopreparecashflowstatementasperAS3
ofAccountingstandardsissuedbytheICAI.
C)Definitionsofholding,subsidiary,associatecompanies:
Holdingcompanyinrelationtooneormoreothercompanies,means,acompanyofwhichsuchcompaniesaresubsidiary
companies.{Section2(46)}
D) Subsidiary company or subsidiary, in relation to any other company (that is to say the holding company),
meansacompanyinwhichtheholdingcompany
i.controlsthecompositionoftheBoardofDirectorsor
ii. exercises or controls more than onehalf of the total share capital either at its own or together with one or more of its
subsidiarycompanies.
ReadersmaynotethewordTotalsharecapitalmeansbothpreferenceandequitycapitaltakentogether.IntheoldAct,it
is holding of more than 50% in nominal value of equity capital (not total share capital) of a company will make it a
subsidiaryofthecompanybesidesthecontrolofcompositionoftheboard.
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E)Associatecompany,inrelationtoanothercompany,meansacompanyinwhichthatothercompanyhasasignificant
influence, but which is not a subsidiary company of the company having such influence and includes a joint venture
company.Thepurportofsignificantinfluencehasbeenclarifiedintheexplanationascontrolofatleasttwentypercentof
total share capital, or of business decisions under an agreement. In the case of joint ventures it is always by way an
agreement significant influence is used but not necessarily by control over share capital. The meaning of significant
influenceisinlinewithAS18.
Theotherimportantdefinitionsareasfollows:
a) book and paper and book or paper include books of account, deeds, vouchers, writings, documents, minutes and
registers maintained on paper or in electronic form. Section 128 makes it clear that a company can maintain its books of
accountinelectronicform.
b)booksofaccountincludesrecordsmaintainedinrespectof
i.allsumsofmoneyreceivedandexpendedbyacompanyandmattersinrelationtowhichthereceiptsandexpenditure
takeplace
ii.allsalesandpurchasesofgoodsandservicesbythecompany
iii.theassetsandliabilitiesofthecompanyand
iv. the items of cost as may be prescribed under section 148 in the case of a company which belongs to any class of
companiesspecifiedunderthatsection
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c)Accountingstandardsmeansthestandardsofaccountingoranyaddendumtheretoforcompaniesorclassofcompanies
referred to in section 133. Now a new body may be created by the central government known as National Financial
ReportingAuthority(NFRA)whichwillrecommendtotheCGonformulationandlayingdownofaccountingandauditing
policiesandstandardsforadoptionbycompaniesorclassofcompaniesortheirauditors.
StudyofRelevantsections:
Nowwiththeabovebackground,itiseasiertoanalyzetheprovisionsofSection128whichdealswithmaintenanceofbooks
ofaccount.
Booksofaccounttobekeptatregisteredoffice
Section 128 (1) mandates that every company shall prepare and keep at its registered office books of account and other
relevant books and papers and financial statement for every financial year. Books of account can be kept at such other
placeinIndiabypassingaresolutionoftheBoardandfilewithin7daysofsuchdecisionanoticeinwritinggivingthefull
addressofsuchotherplace.
Trueandfairview
Booksofaccountshallbekeptonaccrualbasisandaccordingtothedoubleentrysystemofaccounting.Booksofaccount
shouldexplainandtransactionseffected.Suchbooksofaccountmustgiveatrueandfairviewofthestateoftheaffairsof
thecompany,includingthatofitsbranchofficeoroffices,ifany.
BranchAccounts
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Branchofficeinrelationtoacompany,meansanyestablishmentdescribedassuchbythecompany.Ifcompanywantsto
maintainaseparatesetofbooksatbranch,theBoardhastopassaresolutionandwithin7daysofsuchdecisionintimate
theRoC,locationofsuchdeclaredbranchoffice.IfseparatebooksofaccountaremaintainedatbranchinIndiaoroutside
India, it would be deemed to be compliance of Section 128(1) if summarized returns are sent at regular intervals to the
RegisteredofficeortoaplacewhereaccountsaremaintainedasperdecisionoftheBoard(Section128(2).
Rule No. 9.2 of company Rules 2013 provides that in case books of account are maintained outside India, summarized
returnsshallbesenttotheregisteredofficeatamonthlyorquarterlyintervalsasmaybedecidedbytheBoardofdirectors.
If any director wishes to make inspection, the same should be made available and if he makes a request personally (not
throughanyPowerofattorneyholder)forsuchinformation,thesameshallbeprovidedbythecompanywithin15daysof
receiptofrequest.
BooksofaccountinElectronicmode:
Booksofaccountcanbekeptinelectronicmode.Recentlydisplayedrulesindicatethattheyshallberetainedcompletelyin
theformatinwhichtheywereoriginallygenerated,sentorreceived.Systemshouldbecapableofbeingdisplayedinlegible
form and facilitate storage, retrieval, display or print outs from the data. Certain companies as may be notified later shall
mandatorilyfilefinancialstatementsinExtensibleBusinessReportinglanguage(XBRL)format(Ruleno.9.3)
Compliancewithstandards:
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Section129(1)mandatesthatthefinancialstatementsbepreparedinprescribedform(NewScheduleIII)andtheyshallgive
a true and fair view and comply with accounting standards. Any deviations from accounting standards must be disclosed
withreasonsforsuchdeviationandimpactonprofitinthefinancialstatements{Section129(5)}.
Inspectionofbooksofaccount:
ThebooksofaccountandotherbooksandpapersmaintainedbythecompanywithinIndiashallbeopenforinspectionby
anydirectorduringbusinesshours,andinthecaseoffinancialinformation,ifany,maintainedoutsidethecountry,copiesof
suchfinancialinformationshallbemaintainedandproducedforinspectionbyanydirectorasperconditionsinRuleno.9.2.
Inspectionofbooksofaccountofsubsidiarycompanycanbedoneonlyapersonauthorisedinthisbehalfbyaresolutionof
theboard.
Preservationofbooksofaccount:
Thecompanyhastopreservethebooksofaccountforaperiodofnotlessthan8financialyearsimmediatelyprecedingthe
year,ifcompanyhasbeeninexistenceformorethan8years.Theperiodcanbelonger,ifthecompanyissubjectedtoa
investigationunderChapterXIVandcentralgovernmentdirectsthecompanybyitsorder.
PenaltyforviolationofSection128:
Iftheprovisionsofsection128areviolated,thenMD/WTD/CFOorsuchotherpersonchargedwithdutyshallbepunishable
withimprisonmentforatermuptooneyearorwithfinerangingfromRs.50,000/toRs.1,00.000/orwithboth.
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Adoptionofaccounts:
TheBoardofdirectorsofthecompanymustensurethatateveryannualgeneralmeetingofacompanyfinancialstatements
fortheyeararelaidbeforetheshareholdersforadoptionoffinancialstatements.(Section129(2}
Consolidationofaccounts:
Ifacompanyhasoneormoressubsidiaries,itshallinadditiontoitsfinancialstatementsprepareaconsolidatedfinancial
statementsofthecompanyandofallsubsidiariesinthesameformandmannerofitsownandlaybeforetheshareholders
alongwithitsfinancialstatements.Thecompanyshallalsoattachalongwithitsfinancialstatement,aseparatestatement
containingthesalientfeaturesofthefinancialstatementofitssubsidiaryorsubsidiariesinsuchformasmaybeprescribed.
(Section129(3)}.CentralGovernmentmayprovidefortheconsolidationofaccountsofcompaniesinsuchmannerasmay
beprescribed.
Rule no. 9.4 states that the Consolidation of financial statements of the company shall be made in accordance with the
AccountingStandards.IfundersuchAccountingStandards,consolidationisnotrequiredforthereasonthatthecompany
has its immediate parent outside India, then such companies will also be required to prepare Consolidated Financial
StatementsinthemannerandformatasspecifiedunderScheduleIIItotheAct.
Readers may note that explanation at the end of section clarifies that for the purposes of this subsection, the word
subsidiaryshallincludeassociatecompanyandjointventure.Thisisanewrequirement.
ExemptionfromrequirementsofSection129
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Sub section 6 of Section 129 provides that Central government may on its own or on the application by a class of
company/companies by notification may exempt from the requirements of the section or rules made there under, if such
exemptionisintheinterestofpublic.ForegIfacompanycouldnotmakereadyaccountswithin6monthsfromthecloseof
year,itcanseektime.
PenaltyforviolationofSection129
Ifanyviolationiscommittedincomplianceofsection129,ManagingDirector,WholetimeDirectorinchargeoffinance,CFO
oranyotherofficerchargedwithduty,intheabsenceanyoftheofficersmentionedabove,alldirectorsshallbepunishable
withimprisonmentforatermupto1yearorwithfinerangingfromRs.50,000to5,00,000orwithboth.
RevisionofFinancialstatementsorBoardsreport(Section131)
ArestrictionisimposedonthecompaniesforrevisionofFinancialstatementsorrecastingofitsstatements.Firstlysuch
revisionispermissibleonlyinrespectofpast3yearsonlythattoonanapplicationmadebythecompanyinthisregardto
theTribunal.DetailedreasonsmustbedisclosedintheBoardsreportexplainingnecessityforrecastingorreopeningof
accounts.Beforeanorderismade,anoticeshallbegiventoCentralGovernment,IncomeTax,SEBIoranyotherstatutory
regulatorybodyoranypersonconcernedandanorderismadebyacourthavingjurisdictionorTribunalwhenitisfound
that fraud is committed or detected mismanagement. The liberty which was available earlier to companies to revise their
financialstatementsasperDCAGeneralCircularof2003isnowsubjecttorestrictionsmentionedabove.
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Rule no.9.5 stipulates that an application in Form no.9.2 shall be made to Tribunal within 2 weeks of the passing of the
resolutionbytheBoardforthepurpose.AuditorwillbenoticedandTribunalwillhearbeforepassingtheorder.Theorderof
theTribunalhastobefiledwithRoCwithin30daysofreceiptofcertifiedcopyoftheorder.Thesamestepsforadoptionof
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