| Query No. 1 |
Accounting treatment of subsequent expenditure as per Ind AS 16, ‘Property, Plant and Equipment’. |
| Query No. 2 |
Classification of Lease Receivables. |
| Query No. 3 |
Accounting treatment of revenue on conversion of leasehold land to freehold land under Ind AS framework. |
| Query No. 4 |
Accounting for CSR Expenditure under AS Framework. |
| Query No. 5 |
Treatment of Government Grant under AS framework. |
| Query No. 6 |
Accounting treatment of similar leasehold assets held by parent and subsidiary company with different functional currencies and consolidation thereof under Ind AS framework. |
| Query No. 7 |
Presentation of amounts received under Channel Financing Facility as per the requirements of Schedule III to the Companies Act, 2013. |
| Query No. 8 |
Accounting treatment of Concession Agreement under AS framework. |
| Query No. 9 |
Recognition of Leased Project Assets as Identified Assets as per Ind AS 116. |
| Query No. 10 |
Presentation of financials of Capital Redemption and Annuity Certain (CRAC) Business, in the financials of the Corporation. |
| Query No. 11 |
Classification/Presentation of amount paid for acquisition of Land as Inventory or Advance under Ind AS framework. |
| Query No. 12 |
Residual Value of Natural Gas/ LPG Transmission Pipeline under Ind AS framework. |
| Query No. 13 |
Accounting treatment of Spectrum Charges, Project Promotion Expenses, and Research & Development Expenditure incurred for construction of High Speed Rail Project by the Company, under Ind AS framework. |
| Query No. 14 |
Presentation of Trade Receivables realised by way of discounting of bills in the Financial Statements under Ind AS framework. |
| Query No. 15 |
Presentation of standby, stoppage and allied costs incurred during force majeure in the project in the Statement of Profit and Loss. |
| Query No. 16 |
Accounting for interest income earned on fixed deposits (FD) made out of Qualified Institutional Placement (QIP) funds and QIP issue expenses, under Ind AS framework. |
| Query No. 17 |
Accounting treatment of other income (Bank Interest on Funds invested out of advance received from Ministry of Railways (MoR) termed as External Aided Project (EAP)) under Ind AS framework. |
| Query No. 18 |
Foreign Exchange fluctuation applicability in the books of the Company. |
| Query No. 19 |
Accounting treatment and disclosure of Debit Balance of Capital Reserve arising on merger. |
| Query No. 20 |
Presentation of interest payable and depreciation for earlier years in the Statement of Profit and Loss. |
| Query No. 21 |
Accounting treatment of pre-project expenses for which fund approval is pending under Ind AS framework. |
| Query No. 22 |
Revenue recognition in case of a Mortgage Guarantee Company under Ind AS framework. |
| Query No. 23 |
Factoring time value of money while calculating Expected Credit Losses (ECL) on deferred debt (retention money) under Ind AS framework. |
| Query No. 24 |
Accounting treatment of foreign exchange gain/loss arising out of payables for capital goods/services under Ind AS framework. |
| Query No. 25 |
Accounting for Company’s Liability towards Social Security Scheme Fund as per the requirements of Ind AS 19, ‘Employee Benefits’. |
| Query No. 26 |
Presentation of financials of the schemes and funds sponsored by the Government of India (GoI) and managed by the Corporation in its financial statements. |
| Query No. 27 |
Accounting of Grant received from a Shareholder acting in the capacity of Government under Ind AS Framework. |
| Query No. 28 |
Accounting for underlift/overlift quantity of crude oil in oil and gas joint operations under Ind AS framework. |
| Query No. 29 |
Accounting and disclosure of Promoter Investment in another company (having 4.05% equity) under Ind AS framework. |
| Query No. 30 |
Accounting for grant received from Ministry of Petroleum and Natural Gas (MoPNG) for operation and maintenance (O&M) expenditure under Ind AS framework. |
| Query No. 31 |
Method to be adopted to determine Fair Value of Investment under Ind AS Framework – Book Value of Standalone Financial Statements or Consolidated Financial Statements. |
| Query No. 32 |
Timing of capitalisation of the project as Property, Plant and Equipment under AS framework. |
| Query No. 33 |
Accounting treatment of certain expenditure incurred for the project under AS framework. |
| Query No. 34 |
Accounting treatment for late payment interest expenses in case of a new Company formed for setting up of new Urea Plant and is under operation phase under Ind AS framework. |
| Query No. 35 |
Accounting and related disclosure of Settlement Guarantee Mechanism (SGM) in Financial Statements - [Collateral received from Member Banks as ‘Liability’ and Investment in Fixed Deposits of the collateral amount as ‘Asset’] under Ind AS framework. |
| Query No. 36 |
Classification of accrued interest on short term FDR/flexi deposits of 3 months or less. |
| Query No. 37 |
Accounting treatment of additional capitalisation arisen due to arbitration award. |
| Query No. 38 |
Revenue recognition from Contracts with Customers under Ind AS 115. |
| Query No. 39 |
Classification of portion in the common office complex, occupied by Parent Company, as investment property in the Subsidiary company’s financial statements under Ind AS framework. |
| Query No. 40 |
Accounting for major spares. |
| Query No. 41 |
Accounting Treatment for ESCO Project i.e. Electric Vehicle Charging Infrastructure (EVCI) under Ind AS framework. |
| Query No. 42 |
Accounting treatment of Hybrid Annuity Projects under Ind AS framework. |
| Query No. 43 |
Recognition of windmill plant as a property, plant and equipment or as Right of Use Assets. |
| Query No. 44 |
Accounting for sovereign crude oil purchase, sale and inventory by the Company on behalf of Government of India (GoI) under Ind AS framework. |
| Query No. 45 |
Recognition of late payment surcharge (LPSC) in accounts under Ind AS framework. |
| Query No. 46 |
Accounting for grant received from the Ministry of Petroleum and Natural Gas (MoPNG) for acquisition of land for construction of caverns under Phase II under Ind AS framework. |
| Query No. 47 |
Accounting treatment of government grant received by an entity which was subsequently incorporated as a company under Ind AS framework. |
| Query No. 48 |
Accounting for subsidy receivable under Ind AS framework. |
| Query No. 49 |
Accounting treatment under Ind AS framework of:
(i) Grant in lieu of Equity received from promoters of the Company for construction of the project;
(ii) Grant for technical assistance; and
(iii) Interest free Subordinate Debts received from the Government. |
| Query No. 50 |
Accounting Treatment of Shareholder’s Loan provided to Joint Venture Company under Ind AS framework. |
| Query No. 51 |
Classification of the Project as Inventory or Investment Property under Ind AS framework. |
