Write notes on the following: (iv) XBRL filing.

XBRL (eXtensible Business Reporting Language) is a data-rich dialect of XML (Extensible Markup Language), the universally preferred language for transmitting information via the Internet. It is a language for the electronic communication of business and financial data which is revolutionising business reporting around the world. The Ministry of Corporate Affairs has mandated the following select class of companies mentioned below to file financial statements in XBRL mode and by using the XBRL taxonomy: all companies listed with any Stock Exchange(s) in India and their Indian subsidiaries; or all companies having paid-up capital of ₹5 crore and above; or all companies having turnover of ₹100 crore and above; or all companies who were required to file their financial statements for FY 2010-11, using XBRL mode. However, banking companies, insurance companies, power companies and Non-Banking Financial Companies (NBFCs) are exempted from XBRL filing.