195 extractive question-and-answer pairs built from Microsoft Word - ANNUAL REPORT 2020-21, published by iiisla.co.in. Every answer is a verbatim span of text the source prints, and each row carries the passage it sits in, its offset in that passage, the source quote, the page and the location in the document, so any row can be checked against the original. 89 of the 195 pairs (45.6%) are explanatory questions and 106 restate a figure. 97.95% of rows pass the corpus quality gate.
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https://www.desidata.in/api/datasets/annual-report-2020-21-question-and-answer-dataset/downloadDataset downloads are free. For Python or API downloads, sign in once and create a free DD token; set it as DD_TOKEN or save it in your notebook's secrets. Requests are linked to your account so your download history and counts stay accurate.
# One-time install: pip install desidata
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import desidata
df = desidata.load("annual-report-2020-21-question-and-answer-dataset")
df.head()Sign in with Google to download.
Usable for analysis, but expect some cleaning before you rely on it.
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First 10 of 195 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the status of the opinion regarding the matters described in Note No 26 of the financial statements? | not modified in respect for the above matters | We draw attention to Note No 26 of the financial Statements which describes the management’s evaluation of impact of uncertainties related to COVID-19 and its consequential effects on the carrying value of its assets as at March,31st March,2021 and the operations of the Institute. Our opinion is not modified in respect for the above matters. Other Matter i. | 297 | definition | 1.000 | Our opinion is not modified in respect for the above matters. | 37 | page=37,block=6 | 0.850 | valid |
| What is the basis for the conclusions drawn in the auditor’s report? | based on the audit evidence obtained up to the date of our auditor’s report | If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Institute to cease to continue as a going concern. | 247 | definition | 1.000 | Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. | 39 | page=39,block=6 | 0.850 | valid |
| What is the format for creating a user ID for the AGM? | EVEN No + Membership No (Without using slash ‘/’) | User-Id will be as follows: User ID: EVEN No + Membership No (Without using slash ‘/’) For Example: If your Membership is A/S/12345 and EVEN for the AGM is 101010 Then the user-id will be: 101010AS12345 Note: EVEN No of the 13th Annual General Meeting will be available on the website of the IIISLA. Select log in type as OTP and follow the instructions and proceed. The OTP will be sent to your registered Mobile Number and E-Mail, using the OTP received you can log-in and cast your vote. | 37 | definition | 1.000 | User-Id will be as follows: User ID: EVEN No + Membership No (Without using slash ‘/’) For Example: If your Membership is A/S/12345 and EVEN for the AGM is 101010 Then the user-id will be: 101010AS12345 Note: EVEN No of the 13th Annual General Meeting will be available on the website of the IIISLA. | 13 | page=13,block=7 | 0.700 | valid |
| What ethical framework does the audit team follow in their work? | the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) | We are independent of the Institute in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the financial statements except for the following: 1. | 55 | definition | 1.000 | We are independent of the Institute in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. | 34 | page=34,block=6 | 0.700 | |
| What determines the key audit matters in the audit of financial statements? | those matters that were of most significance in the audit of the financial statements of the current period | From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Report on Other Legal and Regulatory Requirements 1. | 79 | definition | 1.000 | From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. | 40 | page=40,block=6 | 0.700 | valid |
| What is the responsibility of the Institute's management regarding internal financial controls? | establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Institute | Management’s Responsibility for Internal Financial Controls The Institute’s management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Institute considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. | 106 | definition | 1.000 | Management’s Responsibility for Internal Financial Controls The Institute’s management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Institute considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. | 42 | page=42,block=6 | 0.700 | |
| What is the role of internal financial controls in relation to financial reporting? | to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes | Meaning of Internal Financial Controls over Financial Reporting An Institute's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. | 153 | definition | 1.000 | Meaning of Internal Financial Controls over Financial Reporting An Institute's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. | 43 | page=43,block=6 | 0.700 | valid |
| What does the liability for expenses refer to? | all those expenses which were incurred in the relevant financial year but not paid | The management has been advised with the Indirect Tax Laywers that demand may ultimately become payable due various technicality involved and any possible relief might be at an apex level which will also entail substanial costs and time and eventually if the matter is not in favour of the Insitute, huge amounts may also be payabe in the form of the interest. Institute has since appealed before Hon.CESTAT , Hyderabad bench in the matter and expects the matter to be favourably resolved in near future. Particulars 6. Benevolent Fund Claims Payable represents those claims made by legal heirs of deceased members on or before March 31, 2021 and which was approved by the Benevolent Fund Committee and paid in the forthcoming reporting period. Particulars 7. Liability for expenses pertains to all those expenses which were incurred in the relevant financial year but not paid 7. | 795 | definition | 1.000 | Liability for expenses pertains to all those expenses which were incurred in the relevant financial year but not paid 7. | 53 | page=53,block=10 | 0.700 | valid |
| What do the Institute's other loans and advances relate to? | advances made to supplier during the reporting period and services/money were received/realised in the subsequent financial year | The receivables stated above pertains to those members who has outstanding liability of membership fees upto one year plus taxes. This is recognised in line with the accounting policy of the Institute 11. Other Loans and Advances pertains to advances made to supplier during the reporting period and services/money were received/realised in the subsequent financial year 11. The Institute is in the process of reconciling the GST receivable as stated in the accounts with that of the Electronic Credit ledger balance as per GST portal which is standing at ₹ 3.33 lacs (Previous year ₹ 6.35 lacs) Particulars 12. | 242 | definition | 1.000 | Other Loans and Advances pertains to advances made to supplier during the reporting period and services/money were received/realised in the subsequent financial year 11. | 57 | page=57,block=0 | 0.700 | valid |
| What does Section 118 (10) of the Companies Act, 2013, require companies to observe? | secretarial standards with respect to general and Board meetings | 27. DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS UNDER SUB- SECTION (12) OF SECTION 143 OTHER THAN THOSE WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT There are no such instances of frauds reported by auditors under Section 143(12) and hence the reporting clause is not applicable to the Company. 28. SECRETARIAL STANDARDS According to Section 118 (10) of Companies Act,2013, every company shall observe secretarial standards with respect to general and Board meetings specified by the Institute of Company Secretaries of India constituted under section 3 of the Company Secretaries Act, 1980 (56 of 1980), and approved as such by the Central Government. | 410 | definition | 1.000 | SECRETARIAL STANDARDS According to Section 118 (10) of Companies Act,2013, every company shall observe secretarial standards with respect to general and Board meetings specified by the Institute of Company Secretaries of India constituted under section 3 of the Company Secretaries Act, 1980 (56 of 1980), and approved as such by the Central Government. | 32 | page=32,block=0 | 0.700 |
Read straight from the file — download or use the API URL for the full dataset.
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