Particulars Note no.

CY PY
I.EQUITY AND LIABILITIES
1. Shareholder’s Funds
a) Share Capital
b) Reserve and Surplus
c) Money Received against Share Warrants.
2. Share Application Money Pending Allotment
3. Non-Current Liabilities
a) Long-term Borrowings
b) Deferred Tax Liabilities (Net)
c) Other Long-term Liabilities
d) Long-term Provisions
4. Current Liabilities
a) Short-term Borrowings
b) Trade Payables
c) Other Current Liabilities
d) Short-term Borrowings
Total
II. ASSETS
1. Non-Current Assets
a) Property, Plant and Equipment’s and Intangible Assets
b) Non-Current Investment
c) Deferred Tax Assets (net)
d) Long-term loans and Advance
e) Other Non-Current Assets
2. Current Assets
a) Current Investments
b) Inventories
c) Trade Receivables
d) Cash and Cash Equivalents
e) Short-term Loans and Advance
f) Other Current Assets
Total
Particulars Note no. CY PY
I.EQUITY AND LIABILITIES
1. Shareholder’s Funds
a) Share Capital
b) Reserve and Surplus
➢ Capital Reserve
➢ Capital Redemption Reserve
➢ Securities Premium
➢ Debentures Redemption Reserve
➢ Revaluation Reserve
➢ Share Options Outstanding Account
➢ Other Reserve (to specify the nature and purpose of each reserve)
➢ Surplus i.e. Balance in Statement of Profit & Loss.
c) Money Received against Share Warrants.
2. Share Application Money Pending Allotment
3. Non-Current Liabilities
a) Long-term Borrowings
➢ Debentures
➢ Bonds
➢ Term loans
➢ Public Deposit
➢ Other loan and advance (Nature to be Specified)
b) Deferred Tax Liabilities (Net)
c) Other Long-term Liabilities
➢ Trade payables (i) Creditors (ii) Bills Payables
d) Long-term Provisions
4. Current Liabilities
a) Short-term Borrowings
➢ Loans Repayable on Demand
➢ Bank Overdraft or Cash Credit from Banks
➢ Current Maturities of Long-term Debts
➢ Loans from other parties repayable within in 12 months from the date of
loan
➢ Deposits
➢ Other loans and Advance (Nature to be Specified)
b) Trade Payables
➢ Creditors and Bills Payable
c) Other Current Liabilities
➢ Interest Accrued but not Due on Borrowings
➢ Interest accrued and Due on Borrowings
➢ Income Received in Advance
➢ Unpaid Dividend
➢ Excess application money refundable and interest accrued thereon
➢ Unpaid matured deposits and interest accrued thereon
➢ Unpaid matured debentures and interest accrued thereon
➢ Calls-in-Advance
➢ Other Payable (Nature to be Specified)
d) Short-term Borrowings
➢ Provision for Employee Benefits
➢ Provision for Expenses
➢ Provision for Tax
➢ Other Provisions
Total
II. ASSETS
1. Non-Current Assets
 a) Property, Plant and Equipment’s and Intangible Assets
➢ Property, Plant and Equipment
( Land and Building, Machinery, Furniture and Fixture, Computer, Vehicles,
Office Equipment’s etc)
➢ Intangible Assets
(Goodwill, Trade Mark, Computer Software, Mining Rights, Copy Rights,
Patents Licences and Franchise, etc)
➢ Capital Work-in-Progress
➢ Intangible Assets under Development
b) Non-Current Investment
➢ Investment in Property
➢ Investment in Equity Instruments
➢ Investment in Preference Shares
➢ Investment in Government or Trust Securities
➢ Investment in Debentures or Bonds
➢ Investment in Mutual Funds
➢ Investment in Partnership Firms
➢ Other Non-Current Investment (Nature to be Specified)
c) Deferred Tax Assets (net)
d) Long-term loans and Advance
➢ Capital Advance
➢ Other loans and Advance (Nature to be Specified)
e) Other Non-Current Assets
➢ Security Deposits
➢ Long-term Trade Receivables
➢ Others
➢ Insurance Claim Receivables
2. Current Assets
a) Current Investments
➢ Investment in Equity Instruments
➢ Investment in Preference Shares
➢ Investments in Government or Trust Securities
➢ Investment in Debenture or Bonds
➢ Investment in Mutual Funds
➢ Investment in Partnership Firms
b) Inventories
➢ Raw Material
➢ Work-in-Progress
➢ Finished Goods
➢ Spares and Losse Tools
c) Trade Receivables
➢ Debtors and Bills Receivables
d) Cash and Cash Equivalents
➢ Balances with banks
➢ Cheques, Drafts on Hand
➢ Cash in Hand
➢ Others
➢ Earmarked balance with banks (for example, unpaid dividend)
➢ Balance with banks held as Margin Money
➢ Bank Deposits with more than 12 months maturity
e) Short-term Loans and Advance
f) Other Current Assets
Total