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of <h1>Insolvency Board Rules 2018: Schedule XXI mandates detailed disclosure of interest amounts in annual financial statements.</h1> Schedule XXI of the Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018 outlines the reporting format for interest-related financial information. It requires the disclosure of interest amounts for the current and previous years, categorized into fixed loans, other loans (including bank charges), and other specified interests. This schedule was introduced through a notification dated May 1, 2018.
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