The Bombay Stock Exchange (BSE) on October 16, 2023, issued a notification regarding the Submission of Audited Annual Accounts for the financial year that ended on March 31, 2023, in XBRL mode
This has a reference to notice no.20230908-29 dated September 08, 2023, regarding the submission of the Audited Net Worth Certificate, Auditor’s Report & Audited Annual Accounts for the financial year ended on March 31, 2023.
The following has been stated namely: -
• It states that in order to make the disclosures more accurate and efficient, it has now mandated the filing of audited annual accounts in XBRL mode.
• It states that the Excel utility for filing financial results in XBRL mode is made available for download in the BEFS portal under Financial Results. (Refer Annexure A)
• The following guidelines have been stated namely: -
(i) Select the format of the Financial Statement (IGAAP, IndAS)
(ii) Download XBRL Utility and save it on your local computer.
(iii) Enter all applicable details in the XBRL utility, enter “0” in fields that are not applicable, and validate each sheet. Rectify errors, if any.
(iv) After completing entering data in all sheets, click on the “Home” tab in the utility and then click on “Validate all Sheets”.
(v) Once all the sheets are validated successfully, generate an XBRL file (.xml) and save on a local computer.
(vi) Click on the Home tab in the utility> click on Generate Report. The HTML file will be generated. You may save this html file on a local computer for your records.
(vii) Upload the XBRL (.xml) - Browse and upload xml file generated through the XBRL utility.
[Notification No. 20231016-54]
