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Disclosure part of balance sheet

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04 April 2014 A pvt ltd is having 3 shareholders viz A, B & C. In Feb ,2014 B died. Transmission of shares takes place in April, 2014. In the Balance Sheet,whether B'S name will be disclosed in the list of shareholders or his legal heir name?
As the procedure of transmission takes time.
Reply

04 April 2014 B's name has to be shown in the list accompanying the balance sheet as on 31.3.2014.



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