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Inter- Company Loans: Key Ind AS 109 Implications

April 6, 2021[2021] 126 taxmann.com 51 (Article)
In India, inter-corporate loans are important sources of funds for many companies. Often inter-company loans have no written terms. Many loans to wholly owned subsidiaries often bear no (or a below market) interest rate; and/or do not have a fixed repayment date. Such features may pose real practical challenges when applying the classification and impairment provisions of Ind AS 109 Financial Instruments in separate financial statements.
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