Learning Objective:. The trainees will be able to know about the Government investment in Equity, and about the Public Debt and other Liabilities of Governments. Overview and Structure:
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The trainees will be able to know about the Government investment in Equity, and about the Public Debt and other Liabilities of Governments
7.1 The Financial Statements of the Union and State Governments shall disclose the Amount of Investments at the beginning and end of the accounting period showing additional investments and disinvestments. The financial statements shall also disclose the dividend received. An additional column in the relevant Financial Statements shall also reflect the amount of dividend declared. This amount will not be accounted for but will only be in nature of an additional disclosure.
Statement of Investment made by the Union / State Government
Section 1: Summary Investments: Investee Group wise
(Rs in Lakhs)
( In lakhs of rupees)
10. The formats for the disclosures in the form of Tabular Statements indicated in Annexure 1 are illustrative in nature. The purpose of these Statements is to illustrate the application of the Standard to assist in clarifying its meaning. The use of the formats in the same form in Finance Accounts is not envisaged.
STATEMENT OF DEBTS AND OTHER INTEREST BEARING OBLIGATIONS OF
DETAILS OF MARKET LOANS RAISED IN INDIA AND SECURITIES ISSUED TO INTERNATIONALFINANCIAL INSTITUTIONS