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Income Statement items in Schedule III format

Sl. No Items in Balance Sheet Group Sub Group


1. Administration & Other Expenses Expenses Other
Expenses
2. Advertisement
3. Apprenticeship premium
4. Bad debts
5. Capital goods
6. Commission for sales
7. Components and spare parts
8. Consultancy for company law matters
9. Consumables
10. Consumption of stores and spare parts
11. Contribution to provident and other funds
12. Cost of consultancy for taxation matters
13. Cost on consultancy for reimbursement of expenses
14. Depreciation and amortization expense
15. Distribution Freight
16. Dividend Income
17. Dividends from subsidiary companies
18. Earnings from Royalty,
19. Earnings in foreign exchange for export of goods calculated on F.O.B.
basis;
20. Employee Stock Purchase Plan (ESPP)
21. Excise duty
22. Expenditures on consultancy for other services
23. Expense on Employee Stock Option Scheme (ESOP)
24. Freight
25. General Expenses
26. Import duty
27. Income from other financial services
28. Insurance
29. Interest expense
30. Interest expense
Income Statement items in Schedule III format
Sl. No Items in Balance Sheet Group Sub Group
31. Interest Income
32. Interim Dividend
33. Net gain/loss on foreign currency transactions & translations.
34. Net gain/loss on sale of investments
35. Other borrowing costs
36. Other non-operating income from sale of investments
37. Other operating revenues
38. Outstanding Tax
39. Payments consultancy for management services
40. Payments to the auditor
41. Power and fuel
42. Preliminary Expenses
43. Printing & Stationery
44. Professional and consultation fees
45. Provision for discount
46. Provisions for losses of subsidiary companies
47. Raw materials
48. Receipts from know-how
49. Rent
50. Repairs to buildings/machinery
51. Revenue from Interest
52. Salaries & Wages
53. Sale of products
54. Sale of services
55. Salesman salaries
56. Selling & Distribution Expenses
57. Staff welfare expenses
58. Transfer Fees
59. Transit Insurance
60. Warehouses expenses

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