Prudent General Insurance Company Ltd. is engaged in the general insurance business. The company is not listed in any stock exchange in India but is a subsidiary of Reliable General Insurance Company Ltd., listed at Bomb

Requirement for XBRL Enabled Balance Sheet Filing by Prudent General Insurance Company Ltd. To determine whether Prudent General Insurance Company Ltd. is required to file an XBRL enabled balance sheet, we need to refer to the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011 (as amended). Relevant Legal Provisions: Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, specifies the classes of companies that are required to file their financial statements and other documents under Section 137 of the Act in e-form AOC-4 XBRL. These include: All companies listed with any Stock Exchange(s) in India and their Indian subsidiaries. All companies having paid-up share capital of ₹5 crore and above. All companies having turnover of ₹100 crore and above. All companies which were hitherto covered under the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011. However, the rules also provide specific exemptions: Companies in the Banking, Insurance, Power Sector , and Non-Banking Financial Companies (NBFCs) are exempted from XBRL filing . Application to the Case: In the given scenario: Prudent General Insurance Company Ltd. is engaged in the general insurance business . Its turnover is ₹330 crore, which is above the ₹100 crore threshold, and it is a subsidiary of a listed company. Ordinarily, these criteria might suggest XBRL filing. However, the company falls under the 'Insurance Sector'. Conclusion: Since Prudent General Insurance Company Ltd. is engaged in the general insurance business, it is specifically exempted from XBRL filing as per the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011. Therefore, XBRL filing is not applicable to Prudent General Insurance Company Ltd.