Companies Act — Section 11

11. Additional Information: An NBFC shall disclose by way of notes, additional information regarding aggregate

expenditure and income on the following items:

i. Depreciation, amortisation and impairment

ii. payments to the auditor as (a) auditor, (b) for taxation matters, (c) for company law matters, (d) for other

services, (e) for reimbursement of expenses;

iii. in case of NBFCs covered under section 135, amount of expenditure incurred on corporate social responsi-

bility activities; and

iv. details of items of exceptional nature 1[v. undisclosed income