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Financial Statement of OPC, Small Company and Dormant Company shall not include:
Balance Sheet as at the end of financial year with explanatory notes annexed,
Profit and Loss Account for the financial year with explanatory notes annexed,
Cash Flow Statement for the financial year,
Statement of changes in equity
As per Proviso to Section 2(40) of Companies Act, 2013, Financial Statement of OPC, Small company and Dormant Company shall not include Cash Flow Statement for the financial year.
By: Vikas Goyal ProfileResourcesReport error
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