08 September 2011
what amount should we take as paid up capital and authorised capital if authorised capital and paid up capital increased after balance sheet date. Paid up capital and authorised capital of balance sheet or as at date of AGM. cheques of paid up capital is still not matured till date
13 September 2011
As on 31/03/2011 or any end of financial year say 31/03/2010 or 31/03/2012. whatever your share capital on 31/03/2011 has to be mentioned. If capital increased on 31/03/2011 then you have quote increase capital 100 crore to 200 crore but if cpital increased on 01/04/2011 then you have to quote 100 crore. same with the case with cheque maturity if it is mature on 31/03/2011 then this amt has to be shown on balance sheet. but it cheque matured on 01/04/2011 or after any date but before AGM then also capital mentioned as if it is not increased.
In short upto & on 31/03/2011 whatever the postion of capital has to be shown in balance sheet. though it may increassed afterword but before AGM. you have to show 100 crores only.
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