Explanation:

The below mentioned are the disclosures in the financial statements with respect to AS 13 Accounting for Investments is applicable:

(a) accounting policies employed for determining carrying amount of investment

(b) the amounts which are included in the profit and loss statement for:

(i)    Dividends, interest, and rentals on the investments presenting the income from such long-term and current investments separately. Gross income must be stated, amount of TDS (tax deducted at source) included under the Advance Taxes Paid

(ii)    profits and losses on the disposal of current investment and the changes in carrying the amount of the investment

(iii)    profits and losses on the disposal of long-term investment and the changes in carrying the amount of the investment

(c) substantial limitations on the right of ownership, realizability of the investments or remittance of income and proceeds of disposal

(d) the total amount of both the quoted and unquoted investments, providing the total market value of the quoted investments

(e) other disclosures as explicitly as required by the relevant statute governing the company