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Directions under section 143(5) of Companies Act 2013
Applicable from the year 2014-15 and onwards

Sl.No. Directions
1 If the Company has been selected for disinvestment, a complete status report in terms of valuation of Assets (including intangible assets and land) and Liabilities (including Committed & General Reserves) may be examined including the mode and present stage of disinvestment process.
2 Please report whether there are any cases of waiver/ write off of debts/loans/interest etc., if yes, the reasons there for and the amount involved.
3 Whether proper records are maintained for inventories lying with third parties & assets received as gift from Govt. or other authorities.
4 A report on age-wise analysis of pending legal/ arbitration cases including the reasons of pendency and existence/ effectiveness of a monitoring mechanism for expenditure on all legal cases(foreign and local) may be given.