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Frequently Asked Questions

1. When we are filing Balance Sheet in XBRL format, then whether the Previous Forms 23AC and 23ACA are still in existence or not?

 Existing Form 23AC and 23ACA shall continue to be there for filing by companies to which XBRL filing is not applicable; and for filing of earlier year’s documents.

2. If a company falls in Phase-I class of companies, is the consolidated financial statement of the listed holding company alone is required to be filed in XBRL or the subsidiaries also need to file their financials in XBRL?

The holding company has to file consolidated financial statement in XBRL. Its subsidiaries also need to file their financials in XBRL.

3. If Subsidiary company has a different year ending from holding company, will the subsidiary still be required to file XBRL document?

If the Subsidiary company meets the criteria of phase-I category of companies, they have to file in the XBRL mode.

4. Does the subsidiary of a subsidiary of a listed company also need to file in XBRL?

Yes, all the subsidiaries (including subsidiary of a subsidiary of a listed company) of a listed company in India need to file their financial statements in XBRL this year.

5. Is voluntary filing of financial statements in XBRL mode for the Year 2010-11 encouraged for companies outside the Phase-I category of companies?

Yes encouraged, such a company need not file the Financial Statements in PDF Format.



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