There are 2 companies (both are run by a single family ). The Pvt Ltd Co 's MOA/AOA permits investment / trading in securities. The other one-Unlisted Public Ltd Co has coffee gardens.
The Pvt Ltd co holds 20% shares in the Unlisted Public Ltd Co over 5 years- but not being traded - as outsiders are not permitted to subscribe.
This Pvt Ltd co is showing this holding " equity shares in ...." under Inventories and not under Investment.
Is it correct? As Family will never allow outsiders, this shares will never be sold out to external persons.
Please guide vis a vis AS, etc
CAclubindia
