This article is part of 2nd Annual Issue of GDP Magazine on CSR. Governance Democracy& Politics (GDP) Magazine’s Special Issue on #CSR Takes कॅल्क्युलेटिंग प्रॉफिट एंड लोस्स A Deep Dive on the state of CSR Spending. It has a regressive database of 6000+ companies on CSR Spending.

Under CSR Provision “Net Profit” Means PBT

One of the biggest confusion, or we can say error of judgment, among companies is the calculation of “Net Profit” as put forward in the Companies Act, 2013 for calculating the prescribed amount of CSR spending. There should not be any confusion as the Act is quite clear regarding this. The Act clearly says that in pursuance of its Corporate Social Responsibility (CSR) Policy, “The Board of every company covered under Section 135, shall ensure that the company spends, in every financial year, at least two per cent (2%) of the average ‘Net Profits’ of the company made during the three immediately preceding financial years”.

The Act uses the term ‘Net Profits’ in the provision and this can mean that PAT or Profit After Tax may be used for calculating CSR amount. But it is the other way round and PBT or Profit Before Tax has to be taken into account for calculation of CSR amount. The Act clearly explains that the “average net profit” shall be calculated in accordance with the provisions of Section 198. As per Section 198 (5) (a), income-tax and super-tax payable by the company under the Income Tax Act, 1961, “shall not” be deducted while arriving at net profit under the section. Thus, Net Profit is Profit Before Tax (PBT) of the company. Considering this, it is of prime importance for the finance department of any company to consider PBT for calculating the prescribed कॅल्क्युलेटिंग प्रॉफिट एंड लोस्स amount of mandatory CSR spending for the company.

Weight Loss

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Weight loss refers to losing weight by reducing the total body mass. This is usually done by following an exercise and diet regime and has many physical, social and psychological benefits. Various crash/fad diets claim to help people lose weight quickly but are harmful because they eliminate certain nutrients resulting in decreased immunity.

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Body Mass Index

It measures an individual's relative size concerning his body mass and height. It is used to measure if one's weight is healthy or not. It is the ratio of your body weight to the square of your height; its unit is kg/m2. An individual is considered healthy and has an appropriate weight if their BMI is within 18.5 and 24.9. Nowadays, there’s a greater tendency to measure a person’s body fat percentage, which many believe is a more accurate indication of one’s health and well-being.

The basal metabolic rate measures the metabolic rate of the body. In short, it measures the energy your body requires to carry out its कॅल्क्युलेटिंग प्रॉफिट एंड लोस्स daily functions. Calculating BMR is complex, and using the available online is advisable. The result tells you the number of calories you need to burn.

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MyQuestionIcon

Q. Which of the following items is/are covered while calculating Minimum Support Price (MSP) under the A2+FL method?

Select the correct answer using the codes given below:

Q. A2 + FL पद्धति के तहत न्यूनतम समर्थन मूल्य (MSP) की गणना करते समय निम्नलिखित में से किसे शामिल किया जाता है? निम्नलिखित कूट का प्रयोग कर सही उत्तर का चयन कीजिए:

रेटिंग: 4.13
अधिकतम अंक: 5
न्यूनतम अंक: 1
मतदाताओं की संख्या: 234