Filing of Balance Sheet and profit and loss Account in Extensible Business Reporting Language (XBRL) Mode for financial year commencing on or after 01.04.2011

It has now been decided by the ministry to mandate the following select class of Companies
to file their Balance Sheet and Profit & loss Account in XBRL mode for the financial year commencing on or after 01.04.2011:

• All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or
• All companies having paid up capital of  Rupees five crore and above;
• All companies having turnover of Rupees one  hundred crore and above; or
• All companies who were required to file their financial statements for FY 2010-11, using XBRL mode.

However, banking companies, insurance companies, power companies and Non- Banking

Financial Corporations (NBFCs) are exempted fronm XBRL filing till further orders.