were noticed on physical verification and if so, whether the same have been properly dealt with in the books of account; Loan Granted iii. whether the iii. Whether the Register ------ company has company has maintained granted any granted any under section loans, secured loans, secured 189 is replaced or unsecured or unsecured to by clause (76) of to companies, companies, Section 2 firms or other firms or other parties parties covered covered in the by clause (76) of register Section 2 of the maintained Companies Act, under section 2013. If so, 189 of the Companies Act. If so, No iii(a) Whether Auditor verify the terms and loan agreement, conditions of the resolution grant of such passed and loans are not various other prejudicial to documents the company’s related to loan interest; granted like iii(a) whether iii(b) Whether adequate margin for receipt of the receipt of the security of loan principal principal etc amount and amount and interest are interest are also regular; regular. If not and provide details thereof; and
were noticed on physical verification and if so, whether the same have been properly dealt with in the books of account; Loan Granted iii. whether the company has granted any loans, secured or unsecured to companies, firms or other parties covered in the register maintained under section 189 of the Companies Act. If so, iii. Whether the company has granted any loans, secured or unsecured to companies, firms or other parties covered by clause (76) of Section 2 of the Companies Act, 2013. If so, Register maintained under section 189 is replaced by clause (76) of Section 2 ------ No iii(a) Whether the terms and conditions of the grant of such loans are not prejudicial to the company’s interest; Auditor verify loan agreement, resolution passed and various other documents related to loan granted like adequate margin for security of loan etc iii(a) whether receipt of the principal amount and interest are also regular; and iii(b) Whether receipt of the principal amount and interest are regular. If not provide details thereof; and