Particulars Amount in ₹ (Billion)

Equity and Liabilities

Shareholders’ Fund
Share Capital 0.78
Reserves and Surplus 17.59
18.37
Non-current Liabilities
Long-Term Borrowings 35.62
Long-Term Provisions 0.47
36.09
Current Liabilities
Short-Term Borrowings
Other Current Liabilities 1.81
Short-Term Provisions
1.81
Total 56.27
Assets
Non-Current Assets
Fixed Assets
Tangible Assets 0.29
Intangible Assets 0.04
Intangible Assets under development 0
Non-Current investments 0
Long-Term Loans and Advances 0
Other Non-Current Assets 0.04
0.37
Current Assets
Trade Receivables 0.01
Cash and Bank balances 6.79
Short-Term Loans and Advances 47.24
Other Current Assets 1.86
55.9
Total 56.27
ANSWER 1
A:
B: The biggest asset is Short-Term Loans and Advances.
The biggest liability is Long-Term Borrowing.
The company has short-term loans and advances which can be used
for the creation of more inventories. Moreover, it has long-term
borrowing which can be paid later.
C: Examples of Intangible Assets under Development are trademarks.

ANSWER 2
A:
For HDFC Bank,
Assets = Liabilities + Equity
12,928= 11,367 + 1,541
12928 = 12928
FOR Reliance Industries Limited,
Assets = Liabilities + Equity
10,024= 6,070 + 3,954
10,024 = 10,024
We can see that HDFC Bank has greater assets and liabilities than
reliance industries. We can also see that percentage of equity as
total liabilities and equity is greater for reliance industries as
compared to HDFC Bank.
B:
For HDFC Bank,
4 biggest assets are:
 Advances
 Investment
  Other Assets
 Cash and balances with Reserve Bank of India
4 biggest liabilities and equity are:
 Deposits
 Borrowings
 Reserves and Surplus
 Other Liabilities and Provisions

FOR Reliance Industries Limited,

4 biggest assets are:
 Tangible Assets
 Intangible Assets, Gross
 Non- Current Investments
 Capital Work-in-Progress
4 biggest liabilities and equity are:
 Reserves and Surplus
 Long-Term Borrowings
 Other Current Liabilities
 Trade Payables
For HDFC Bank and Reliance industries, there is nothing common
in their biggest assets.
For HDFC Bank and Reliance industries Reserves and Surplus Is
common in their biggest liabilities. All other big liabilities are
different due to different industries.
C: Assets of the HDFC bank like advances may be the liability of
reliance industries which can be reflected in short-term and long-
term borrowings.
Liabilities of HDFC Bank like deposits can be the asset of
Reliance industries as reflected under Cash and Cash
Equivalents.