DEBT SECURITIES ISSUED
|12 Months Ended|
Mar. 31, 2021
|DEBT SECURITIES ISSUED|
|NOTE 17 - DEBT SECURITIES ISSUED||
NOTE 17 - DEBT SECURITIES ISSUED
Outstanding debt securities of the Company include the following:
Debt securities issued are initially recognized at the fair value of the consideration received, less directly attributable transaction costs.
The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef