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Moneycontrol.com India | Notes to Account > Chemicals > Notes to Account from Emkay Aromatics - BSE: 531011, NSE: N.A
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Emkay Aromatics
BSE: 531011|ISIN: INE180D01016|SECTOR: Chemicals
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Emkay Aromatics is not traded in the last 30 days
Emkay Aromatics is not listed on NSE
Mar 02
Notes to Accounts Year End : Mar '11
1 CONTIGENT LIABILITY - NIL
 
 2 REVENUE RECOGNITION
 
 3 Debit and credit balances on whatsoever account are subject to
 confirmation from parties, as such their effect on profit & loss
 account cannot be reflected.
 
 4 In opinion of the board, all the current assets, loans and advances
 have the value realisation in the ordinary course the business, at
 least equal to the amount stated.
 
 The Managing director has been paid remuneration. The above
 remuneration has been paid as minimum remuneration in the absence on
 inadequacy of profits. No commission has been paid to the Managing
 Director due to inadequacy of profits.
 
 5 FIXED ASSETS
 
 Fixed Assets are stated at historical cost and net of canvas credit, if
 any , and depreciation.
 
 6 DEPRECIATION
 
 Depreciation provided on written down value basis in accordance with
 the provisions of Section 205(2) (b) of Companies Act, 1956.
 
 7 INCOME AND EXPENDITURE RECOGNITION
 
 Revenue on sales and other sources are recognised on accrual basis and
 are accounted as liabilities on the due basis.
 
 8 PRELIMINARY EXPENSES
 
 1/5 of the pre-operative expenses of the new project of last year has
 been written off as per Sec 35D of the Income Tax Act, 1961.
 
 9 INVESTMENT
 
 Investments & Deposits are valued at cost. Investments are certified by
 the management.
 
 10 The previous years figures have been recast/regrouped wherever
 necessary to confirm to this year''s classification.
 
 11 Figures have been rounded off to nearest rupee
Source : Dion Global Solutions Limited
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