Disclosure of grants and subsidies required in annual statement of accounts, naming recipient entities and activities.

Schedule XX to the Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018 requires tabulation of grants and subsidies given to institutions/organisations, showing separate columns for grants, subsidies and totals for current and previous year, and mandates disclosure of recipient names, their activities and the amounts of grants/subsidies in the annual statement of accounts.

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