Gen-XBRL filling Manual

1. Gen-XBRL filling Manual [Take Sample of Latest Revised Schedule-VI XBRL Balance Sheet(PDF) and Statement of P&L(PDF) for Better Help] from: http://saginfotech.com/help.aspx No.7 & 8.) SAG Infotech Private Limited Soft solutions for those can not afford to make errors.

2. Points to “REMEMBER” while XBRL filling from Better to Best Compliance: MCA XBRL filling Manual (Version 2.0) MCA Taxonomy on XBRL with Revised Schedule-VI (for F.Y. 2011-2012) Revised Schedule-VI (Guidance note issued by ICAI) Accounting Standards Listing Agreement Disclosures SEBI: ICDR Guidelines, 2009 XBRL Business Rules, 2012 read with provisions of the Companies Act 1956.

3. Flow of XBRL Work

4. Steps for XBRL 2011-2012: 1) Fill the data “Gen-XBRL Utility” is a Free to download taxonomy classification from http://saginfotech.com/Downloads.aspx as No. 8 (Setup) and No.9 (Update). 2) Export the data from “Gen-XBRL Utility” and a Zip file will be created at given path with company’s CIN. 3) Now, Import the above exported file in our Softwares “Gen-Comp Law” or “Gen-XBRL” for conversion, they have the same features as Gen-XBRL Utility. 4) In software you can convert the data into XML and check for Validation and pre-scrutiny. 5) After Successful Validation & Pre-scrutiny you can Upload the XML file with e-form 23AC and 23ACA.

5. Fill the data in “Gen-XBRL Utility” is a Free to download taxonomy classification from http://saginfotech.com/Downloads.aspx as No. 8 (Setup) and No.9 (Update). • The data will save automatically.

6. DO READ THE GIVEN “GENERAL INSTRUCTIONS”

7. (2) Export the data from “Gen-XBRL Utility” and a Zip file will be created at given path with company’s CIN.

8. (3) Now, Import the above exported file in our Softwares “Gen-Comp Law” or “Gen-XBRL” for conversion, they have the same features as Gen-XBRL Utility.

9. After Export the data from “Gen-XBRL Utility” Import the Zip file in software from here:

10. Here you need to convert the data saved in utility to XML file through our Softwares “Gen-Comp Law” or “Gen-XBRL” they have the same features as Gen-XBRL Utility.

11. (4) In software i.e. “Gen-Comp Law” and “Gen-XBRL” you can convert the data into XML and check for Validation and pre-scrutiny. Note: Give the path where you want to create the XML file and further it will automatically ask you to validate and pre-scrutiny.

12. (5) After Successful Validation & Pre-scrutiny you can Upload the XML file with e-form 23AC and 23ACA.

13. Financial Data Feeding Manual

14. START with data in: • Balance Sheet • Statement of Profit and Loss • Cash flows ( Direct or Indirect Method) • Notes (All which are Applicable) • Disclosures - General Information • Disclosures - Auditors report • Disclosures - Signatories of Balance Sheet • Disclosures - Directors Report NOTE : Applicability of other Notes & Disclosures can be judged only by seeing at its Financials and knowledge of Accounting Standards and XBRL Rules.

15. Major data filling changes Mark “Auto Fill” fills the data automatically from its relevant Note and schedules So least possibility of errors.

16. Filling-up of data in “Notes-Share Capital” Individual Equity Share capital. i.e. Rs.10 or Rs.100 denomination. Total Amt. of types of Equity Shares only. Entire Share Capital (Equity +Preference) “DO-NOT fill anything in Grey color columns”

17. Now you only need to select Child Member and fill data in that only e.g. Select “Equity Shares 1” and its Total “Equity Shares” and “Share Capital” will come automatically and balances will be auto-calculated in Parent Members in whole taxonomy. “Show Total Columns” will show you all the parent and child Tags.

18. Filling-up of data in “Notes-Reserves & Surplus” Add columns for Different types of Reserves i.e. Capital Reserve[Member] etc. “General Reserve [Member]” and so on. “Reserves [Member]” = Total Reserves

19. Filling-up of data in “Notes -Tangible and Intangible Assets” Need to Add 3 columns for every Class of Tangible asset (i)Gross carrying amount (ii)Accumulated Depreciation and impairment and (iii)Carrying Amount First Select “Company Total Tangible Assets[Member]” Note: Please see further for more clarity on this Notes - Tangible & Intangible Assets.

20. Important : This is How final PDF will be generated and reason we select the columns for each and every kind of Asset and similarly further Notes will also work as per their classes & sub classes.

21. # Parent and child Tag Relativity : (for example) If you are selecting “Factory Building” {Child Member} the also need to select “Building” as its {Parent Member} else it shows error on Validating.

22. Parent and Child Member Tag Relativity: • This is to be selected and taken in over all taxonomy where Parent and Child Members option is given as validation tool checks for this, Few examples of such Tags are: • Notes - Reserve & Surplus • Notes - Borrowings • Notes - Non-Current Investments • Notes - Current Investments • Notes - Tangible Assets • Notes - Intangible Assets, etc. • And many more where you see such classification. • NOTE : Please do select this relativity in Taxonomy!!

23. Cross Verification of Balances : i.e. whatever data is provided in Profit and Loss same will be checked with its relevant Notes and Schedules such as “Notes - Statement of Profit and Loss” with “Notes - Cash Flows”. e.g. Extra Ordinary Items Cash & Bank Equivalents Items before Tax ,etc.

24. General Information Feeding Manual

25. “General Instructions” to be followed within our “XBRL Utility”: All "General Information about financial statements" is required to filled and use Pre-fill button where CIN / DIN no. is given. Do not fill any thing in Blank columns if No amount and no value is there. If there is an amount in either of the year, value for corresponding year must be given, Zero (0) if no amount. By default in Revised Schedule-VI Now there is only “Vertical Method of Balance Sheet.” Then start feeding data in 17 Notes related to Balance sheet from "Notes-Share Capital" to "Additional Details – Balance Sheet". In the taxonomy “Schedules” are termed as “Notes”. After this you have to select the "Statement of Profit & Loss". There is No Direct or Indirect Method. After that start feeding Data in "Notes - Revenue & Notes - Subclassification and Notes on income and expenses and Notes - Additional information statement of profit and loss" then you have to prepare Statement of Cash flow either in Indirect or Direct Method; Here the Numeric Values data feeding gets completed.

26. This is How we need to fill the General Information of a Company:

27. “General Instructions” to be continued…….. • 9) After feeding Numeric data ,the Basic Notes are following: • Notes - Disclosure of accounting policies, changes in accounting policies and estimates. • Notes - Director remuneration and other information. • Disclosures - Auditors report • Disclosures - Signatories of balance sheet • Disclosures - Directors report. • 10) You can copy paste the alpha numeric data such as above in Text Blocks. • 11) Remaining Notes and Disclosures are required to be filled if the particular business transaction is there in the given company. • 12) While copying the data in Text Block (s) remember that it will take the data as per HTML guidelines as there should be no special characters e.g. *,?,",!,etc. or more than one table within it, else it will show HTML errors at the time of pre-scrutinizing. • 13) In Details, Labels which are in Red color are mandatory so fill the data in all Red color label fields. • 14) In General information select content of report by default as "Balance Sheet".

28. 15) Notes & Disclosures : are applicable by default. Those which are • “Not applicable” field and you want to make them applicable follow the below given steps and those whose related transactions are there in your company you can make it Applicable on respective representation i.e. Balance sheet (or) Profit and Loss account. 3 4 2 1

29. 16) Directors Name and Designation must be same as appearing on MCA database i.e. http://www.mca.gov.in/DCAPortalWeb/dca/MyMCALogin.do?method=setDefaultProperty&mode=39

30. 17) In General information while filling date "on which final accounts were approved in board meeting" fill the dates related to it hand to hand in following sequence :- (1) Directors Report : Date U/S 217 of Companies Act, 1956 and then Date of signing board report. (2) Auditors Report : Date of signing of B/S by Auditor and then Date of Signing of audit report by him.

31. 18) Check Name of Auditor with complete 6 digit Membership no. and his COP should be there from http://icai.org/new_post.html?post_id=4797&c_id=290 > Search members database by Membership No.

32. 19) Text Blocks / Yellow color Fields: For tagging or capturing the information which is often included in brackets in the labels in the company’s financial statements, can either be captured as footnote [F3] or if detailed tags are available, the same should be tagged with the detailed tags in the taxonomy i.e. Yellow color fields (or) Green Color Text Blocks.

33. Here you can copy-paste Auditors Report in given Green color Text Blocks, similarly for other reporting:

34. This is How data will be copied and pasted in the Green color Text Blocks, similarly for other reporting:

35. 20) Others Elements: In case any information is present in the financial statements for which corresponding tag/element is not available in the taxonomy, then the same needs to be captured in the next-best-fit element in the taxonomy or should be included under the corresponding ‘Others’ element. This should be followed only in case the relevant tag is not available in the taxonomy. It should not to be used generally.

36. 21) Foot Notes: [Click F3 on particular column] It is imperative (relativity or logic or philosophy behind mentioning ‘others element’) to include footnote w.r.t. the ‘Others element’ while preparing the instance document.

37. Foot Notes are helpful to be given when there is no such Tag found in taxonomy and should be used for proper justification on your choice of selection of Tag. e.g. In case of “Trade Payables” (Short Term) NO direct Tag is given.

38. 22) Error Locater [Click F4 on particular column] : after validating, come back to Home page of XBRL and press F4 for checking validation Errors and rectify them then and there by double clicking on such errors.

39. 23) Error Correction : This is How errors will come and you need to “double click” on them and will take you to its respective error column and can rectify them then and there!

40. 24) Calculate No. of element (optional) : [Click F5 on particular column] to include total of its different types.

41. 25) Find Tag (optional) : [Click F6 on any page] to see all related elements to locate and find that “key word” in Taxonomy.

42. 26) Change Taxonomy View(optional) : [Click F7 ] inside “Details” Button and “Table” is there, view of taxonomy will be changed as per your convenience.

43. For more knowledge on taxonomy please go through entire rules at the starting of this presentation. Points to “REMEMBER” while XBRL filling from Better to Best Compliance.

44. THANK YOU.