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Moneycontrol.com ભારત | એકાઉન્ટીંગ નીતિ > Computers - Hardware > એકાઉન્ટીંગ નીતિ ને અનુસરો દ્રારા ઇન્ટરનેશનલ ડેટા મેનેજમેન્ટ - બીએસઈ: 517044, ઍનઍસઈ : N.A

ઇન્ટરનેશનલ ડેટા મેનેજમેન્ટ

બીએસઈ: 517044  |  ઍનઍસઈ : N.A  |  ISIN: INE649R01010  |  Computers - Hardware

શોધો ઇન્ટરનેશનલ ડેટા મેનેજમેન્ટ કનેક્શન � માર્ચ 14
એકાઉન્ટીંગ નીતિ વર્ષ : જૂન '15
1.  Corporate information
 
 International Data Management Limited (the company) is a public company
 domiciled in India and incorporated under the provisions of the
 Companies Act, 1956''. Its shares are listed on Bombay stock exchange,in
 India.  The company''s primary line of business had been Manufacturing
 of Computers and related Peripherals.
 
 2.  Basis of preparation
 
 The financial statements of the company have been prepared in
 accordance with the generally accepted
 accountingprinciplesinIndia(InclianGAAP).Thecompany has prepared these
 financial statements to comply in all materia] respects with the
 accounting standards notified under the Companies (Accounting
 Standards) Rules, 2006, (as amended) and the relevantprovisions ofthe
 Companies Act, 1956readwiththeGeneralCircularl5/2013datedl3th
 September2()13oftheMirustry ofCorporate Affairsinrespect of section 133
 ofthe Companies Act, 2013 {''The Act''). The
 fmancialstatementshavebeenpreparedonanaccrualbagis and imder the
 historical cost convention.
 
 The accounting policies adopted in the preparation of financial
 statements are consistent widi those of previous year.
 
 a.  Use of estimates
 
 The preparation of financial statements in conformity with Indian GAAP
 requires the management to make judgements, estimates and assumptions
 mat affect the reported amounts of revenues, expenses, assets and
 liabilities and the disclosure of contingent liabilities, at the end of
 the reporting period. Although these estimates are based on die
 management''s best knowledge of current events and actions, uncertainity
 about these assumptions and estimates could result in the outcomes
 requiring a material adjustment to the carrying amounts of assets or
 liabilities in future period.
 
 b.  Tangible fixed assets
 
 Fixed assets are stated at cost/revalued amount where applicable, less
 depreciation. The cost comprises purchase price and directly
 attributable cost of bringing asset to its working condition for the
 intended use. Any trade discounts and rebates are deducted in arriving
 at the purchase price.
 
 c.  Depreciation on tangible fixed assets
 
 Depreciation on Fixed Assets is provided on straight- line basis at the
 rates and in the manner prescribed in Schedule II to the Companies Act,
 2013.
 
 d.  Investments
 
 Current Investments are carried at lower of cost or fair value
 
 e.  Retirement Benefits
 
 The Company has the scheme for Provident, Gratuity and Superannuation
 funds which are recognised under the Income Tax laws. Contributions to
 these fluids are provided according to the respective rules of the
 funds and debited to profit and loss account.
 
 f.  Provision For Bad And Doubtful Debts/ Advances
 
 Provision is made in the accounts for bad and doubtful debts/advances
 which in the opinion ofthe Management are considered irrecoverable.
 
 g.  Income Taxes
 
 Deferred tax assets as per Accounting Standard 22 has not been
 recognized and carried forward in view of absence of reasonable
 certainty about the sufficient future taxable income.
 
 h.  Earning per share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the period attributable to equity shareholders by the weighted
 average number of equity shares outstanding during the period.
 
 For the purpose of calculating diluted earnings per share, the net
 profit or loss for the period attributable to equity shareholders and
 the weighted average number of salires outstanding during the period
 adjusted for the effects of all dilutive potential equity shares .
 
 i.  Contingent Liabilities
 
 A contingent liability is a possible obligation diat arises from past
 events whose existence will be confirmed by the occurrence or non
 occurrence of one or more uncertain future events beyond the control of
 the company or a present obligation that is not recognised because it
 is not probable that an outflow of resources will be required to settle
 the obligation. A contingent liability alos arises in extremely rare
 cases where there is a liability that cannot be recognised because it
 cannot be measured reliably.  The company does not recognise a
 contingent liability but discloses its existence in the financial
 statements
 
 j.  Cash and cash equivalents
 
 Cash and cash equivalents for the purposes of cash flow statement
 comprise cash at bank and in hand.
 
 b.  Terms/rights attached to equity shares
 
 The company has only one class of equity shares having a par value of
 Rs. 10 per share. Each holder of equity shares is entitled to one vole
 per share. The company declares and pays dividends in Indian rupees,
 ''lire dividend proposed by ihe Board of Directors if any, is subject to
 approval of the shareholders m ensuing Annual General Meeting.
 
 In the event of liquidation of the company, the holders of the equity
 shares will be entitled to receive remaining assets of the company ,
 after distribution of all preferential amounts. The distribution will
 be in proportion to the number of equity shares held by the
 shareholders
 
 *HCL Corporation Private Limited was formerly known as Guddu
 Investments (Fondi) Private Limited
 
 As per records of the company, including its register of
 shareholders/members and other declarations received from shareholders
 regarding beneficial interest, the above shareholding represents bodi
 legal and beneficial ownerships of shares
સ્તોત્ર: રેલીગેર ટેકનોવા


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