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Accounting Policies of Genomic Valley Biotech Ltd. Company

Mar 31, 2014

(a) System of Accounting

The Company maintains its accounts on accrual basis, however certain amount which are not ascertainable/acknowledged by customers are not taken into account.

(b) Depreciation

Depreciation on Fixed Assets is provided on the Straight Line Method at rates and in the manner specified in schedule XIV to the Companies Act, 1956 read with relevant circulars issued by the Department of Company Law Affairs form time to time.

(c) Preliminary and Share Issue Expenses

Preliminary and Share Issue Expenses has been amortised over ten years.

(d) Contingent Liability

Contingent Liabilities not provided for are disclosed by way of notes.


Mar 31, 2013

(a) System of Accounting

The Company maintains its accounts on accrual basis, however certain amount which are not ascertainable/acknowledged by customers are not taken into account.

(b) Depreciation

Depreciation on Fixed Assets is provided on the Straight Line Method at rates and in the manner specified in schedule XIV to the Companies Act, 1956 read with relevant circulars issued by the Department of Company Law Affairs form time to time.

(c) Preliminary and Share Issue Expenses

Preliminary and Share Issue Expenses has been amortised over ten years.

(d) Contingent Liability

Contingent Liabilities not provided for are disclosed by way of notes.


Mar 31, 2012

(a) System of Accounting

The Company maintains its accounts on accrual basis, however certain amount which are not ascertainable/acknowledged by customers are not taken into account.

(b) Depreciation

Depreciation on Fixed Assets is provided on the Straight Line Method at rates and in the manner specified in schedule XIV to the Companies Act, 1956 read with relevant circulars issued by the Department of Company Law Affairs form time to time.

(c) Preliminary and Share Issue Expenses

Preliminary and Share Issue Expenses has been amortised over ten years.

(d) Contingent Liability

Contingent Liabilities not provided for are disclosed by way of notes.


Mar 31, 2011

1. ACCOUNTING POLICIES

(a) System of Accounting

The Company maintains its accounts on accrual basis, however certain amount which are not ascertainable/acknowledged by customers are not taken into account.

(b) Depreciation

Depreciation on Fixed Assets is provided on the Straight Line Method at rates and in the manner specified in schedule XIV to the Companies Act, 1956 read with relevant circulars issued by the Department of Company Law Affairs form time to time.

(c) Preliminary and Share Issue Expenses

Preliminary and Share Issue Expenses has been amortised over ten years.

(d) Contingent Liability

Contingent Liabilities not provided for are disclosed by way of notes.


Mar 31, 2010

(a) System of Accounting

The Company maintains its accounts on accrual basis, however certain amount which are not ascertainable/acknowledged by customers are not taken into account.

(b) Depreciation

Depreciation on Fixed Assets is provided on the Straight Line Method at rates and in the manner specified in schedule XIV to the Companies Act, 1956 read with relevant circulars issued by the Department of Company Law Affairs form time to time.

(c) Preliminary and Share Issue Expenses

Preliminary and Share Issue Expenses has been amortised over ten years.

(d) Contingent Liability

Contingent Liabilities not provided for are disclosed by way of notes.

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