Surprise Test March

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Debt maturities reported in fixed maturities/installments, can calculate/derive the current maturities by taking all the line items those are maturing next financial year?

Yes, this can be derived summing up all the line items those are maturing next 12 months

Purchase of Property, plant & computer software reported as part of cash flow, in this case can we segregate & update by verifying in the notes (if the values are matching).

Yes

Redeemable Common Stock reported as part of Mezzanine section to which line items this should be collected?

Preferred stock-Liabs

Subs pref stock

Redeemable pref

Common purchase warrants

Change in current liabilities reported as part of working capital section to which field it should be collected ?

Other assets/liabilities – incr(decr)

Other payables – incr(decr)

Other optg adj – incr(decr)

None of the above

Disposal of unqualified assets gain or loss reported in Income statement, should it be collected to Realized asset gain/(loss)-oth

Yes

Combination of common dividends, preferred dividends, and minority share dividends and not able to broken down, what would be the appropriate collection?

Dividend paid ord

Misc uses with A note to Dividend paid

Dividends Paid only

Dividend paid ord with A Note

Asset retirement obligation as part of Current liabilities which field this can be collected to?

Asset Retirement Obligation

Provision other

Current Provision

Payable other

Interest free/ non interest bearing loans are reported as part of Debt break up, can we treat that line item as Debt?

Yes

In Annual document Directors’ emoluments reported (4618115060) can be collected from notes, when there is no reported Wages and salaries

Yes

10.

Factoring liabilities with non recourse can be collected to?

Short-term borrowings

Payables- other

Misc liabilities-other

None of the above

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