In which of the following scenarios companies have to disclose in their statutory financial filings to the Registrar of Companies (RoC)?

In which of the following scenarios companies have to disclose in their statutory financial filings to the Registrar of Companies (RoC)?

A. Any profit or loss on transactions involving cryptocurrency.

B. The amount of cryptocurrency held on the reporting date.

C. Any deposits or advances received from anyone for the purpose of investing in cryptocurrencies or virtual currencies.

D. All of these

Explanation:

The Indian government is amending current legislation to require companies to disclose cryptocurrency holdings in their financial statements. All companies will now have to disclose in their statutory financial filings to the RoC any profit or loss on transactions involving cryptocurrency, the amount of cryptocurrency held on the reporting date, and any deposits or advances received from anyone for the purpose of investing in cryptocurrencies or virtual currencies. Some experts have said these disclosure requirements indicated the government is open to regulating cryptocurrencies instead of banning them.