General Circular No. 25 /2011, Dated the 12.05.2011

Corrigendum to Circular no. 09/2011 dated 31.03.2011

Subject: Filing of Balance Sheet and Profit and Loss Account in eXtensible  Business Reporting Language( XBRL) mode.

The undersigned is to draw the attention on the Circular No. 9/2011 dated 31.3.2011 of this Ministry on the subject cited above. The following errata has been noticed which is rectified as under:-

2. In the said circular for clauses (i) and (ii) of paragraph 2 under the Heading Coverage in Phase I, the following shall be substituted and read as :­

“(i)  All companies listed in India and their subsidiaries, having paid up capital of Rs. 5 Crore and above or a turnover of Rs. 100 crore or above, excluding banking companies, insurance companies, power companies, Non Banking Financial Companies (NBFCs) and overseas subsidiaries of these companies.”

J. N. Tikku)
Joint Director
Tel. 011-23381295

Compulsory Filing of Balance Sheet and profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode

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Category : Company Law (3412)
Type : Circulars (7478) Notifications/Circulars (30078)

0 responses to “Corrigendum to Circular no. 09/2011 dated 31.03.2011 related to Filing of Balance Sheet and Profit and Loss Account in XBRL mode”

  1. vinay says:

    as i got from this circuler it is applicable only to listed companies

    please clarrify

    • Ritu says:

      XBRL is not only applicable to listed companies but also to some other comapnies. Those companies are :
      (i) All companies listed in India and their subsidiaries, including overseas subsidiaries;
      (ii)All Companies having a paid-up capital of Rs. 5 Crore and above or a turnover of Rs.100 Crore and above.

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