A5-13
Accouatting for investments
1) valuation on its pate
Cuvierd
Long Tou
FMV, lower
cost only, but y permanent decline
in value of Investmat there nessasaky provisions should be mads for such permanent dedine
DISOLOSURE REQ
2) meaning of Cost Price of
Purchase Brice
Taxes (No Credit
Esepentes leg.commi on Purchase
Intal
Pre-reg, dividend
on reciept
(true) Cost of Invertrieut
Im Policy of valuation be disclosed.
(2) Iww.classification alenquerth mv. object we should be dis closed
If inu obtained on avots exchange, le imut in Joint valuation; Veudare che
Fu of Inv. obtained
Fy of asset given
Wreclassification of assets inugtments)
CI to LTI
value of LTI ssification will be yetion on reclassification date will be
of flower CP
FMY
xedarsificaties ye next affly noga Pe-Book
xule of This valuation be value lower I will न
Cost
(casoying and volut after permanent declive
pier.