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easyMCQCUET Accountancy 2025 24 May Shift 12026Accountancy
1 mark

Under Indian accounting disclosure criteria, specification of the exact shareholding percentage and count is mandatory for each individual shareholder holding more than:

  1. A
    shares
  2. B
    shares
  3. C
    shares
  4. D
    shares

Solution & Step-by-step Explanation

As per Schedule III of the Companies Act, 2013, a company must explicitly disclose the names and exact count of shares held by each shareholder who holds more than of the total shares of the company.

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Under Indian accounting disclosure criteria, specification of the exact shareholding percentage and count is mandatory for each individual shareholder holding more than:
A
shares
B
shares
C
shares
D
shares

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Company AccountsShare CapitalFinancial Statements

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