Q. In the context of an insurance company's cash flow statement, what is the primary indicator of the extent to which the operations have generated sufficient cash flows to maintain the operating capability and meet financial obligations?

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Q. According to IRDA regulations, which method should be used for preparing the cash flow statement in an insurance company?

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Q. According to Section 129 of the Companies Act, 2013, what does it state regarding the financial statements of a company?

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Q. What is the requirement of Section 210 of the Companies Act, 1956, regarding financial statements at the annual general meeting of a company?

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Q. What does lAS 1 (International Accounting Standard 1) require a company to disclose in its financial statements?

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Q. What does Schedule III of the Companies Act, 2013, contain?

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Q. In the notes to accounts, what are the items that a company is required to disclose according to Schedule III?

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Q. According to Section 11 of the Insurance Act, 1938, what are the financial statements that every insurer is required to prepare at the expiration of each financial year?

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Q. According to IRDA (Preparation of Financial Statements and Auditor's Report of Insurance Companies) Regulations, 2002, what does Schedule 'A' contain, and which insurers should comply with it?

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Q. What does Schedule 'C' of IRDA (Preparation of Financial Statements and Auditor's Report of Insurance Companies) Regulations, 2002, pertain to?

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Q. What specified forms should life insurers use for preparing Financial Statements?

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Q. What does the Cash Flow Statement provide users of financial statements with?

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Q. As per Section 129 of the Companies Act, 2013, at every annual general meeting of a company, the ________________________ of the company shall lay before such meeting financial statements for the financial year.

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Q. A current asset is expected to be realised within ____ after the reporting date.

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Q. The Report of the Auditors on the Financial Statements of every insurer / re-insurer shall be in conformity with the requirements of _____________.

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Q. Non-life insurers shall prepare revenue account as per____________________.

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Q. Financial Statements of mutual funds or Asset Management Companies are to be prepared in the ______________ Format and in compliance with all requirements set out in the _______________________ of the Companies Act, 2013.

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