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Financial Statements & Accounting

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Financial Statements & Accounting

Securities Premium

The reserve holding the amount received on share issues in excess of face value.

Securities Premium = (Issue Price - Face Value) x Number of Shares Issued ₹ crore Financial Statements & Accounting

Segment Reporting

Disclosure of revenue, results and assets broken down by the business or geographic segments management uses to run the company.

Test: segments are reported on the basis used internally by the chief operating decision maker, above prescribed size thresholds qualitative Financial Statements & Accounting

Share Capital

The portion of shareholders' funds representing the face value of shares issued and paid up.

Paid-Up Share Capital = Face Value per Share x Number of Shares Issued and Paid Up ₹ crore Financial Statements & Accounting

Shareholders' Equity

The owners' claim on the company in the accounts, equal to share capital plus accumulated reserves.

Shareholders' Equity = Share Capital + Reserves and Surplus = Total Assets - Total Liabilities ₹ crore Financial Statements & Accounting

Short-Term Borrowings

Debt repayable within twelve months, typically working capital loans, cash credit facilities and commercial paper.

Test: the borrowing is contractually repayable within twelve months of the balance sheet date ₹ crore Financial Statements & Accounting

Standalone Financial Statements

Accounts of the parent company alone, with investments in subsidiaries carried at cost rather than consolidated.

Test: subsidiaries appear as a single investment line at cost or fair value, not as line-by-line assets and liabilities qualitative