(Amount in Rs.

)
Particulars Note As at
March 31, 2013
As at
March 31, 2012
I EQUITY AND LIABILITIES
1 Shareholder's funds:
(a) Share Capital 1 - -
(b) Reserves and surplus 2 - -
(c) Money received against share warrants - -
2 Share application money pending for allotment - -
3 Non - current liabilities:
(a) Long - term borrowings 3 - -
(b) Deferred tax liabilities (Net) 4 - -
(c) Other Long - term liabilities 5 - -
(d) Long - term provisions 6 - -
4 Current liabilities
(a) Short - term borrowings 7 - -
(b) Trade payables 8 - -
(c) Other current liabilities 9 - -
(d) Short - term provisions 10 - -
Total - -
II ASSETS
1 Non - current assets:
(a) Fixed assets
(i) Tangible assets 11.1 - -
(ii) Intangible assets 11.2 - -
(iii) Capital work-in-progress - -
(iv) Intangible assets under development - -
(v) Fixed assets held for sale - -
(b) Non - current investments 12 - -
(c) Deferred tax assets (Net) 4 - -
(d) Long-term loans and advances 13 - -
(e) Other non-current assets 14 - -
2 Current assets:
(a) Current investments 15 - -
(b) Inventories 16 - -
(c) Trade receivables 17 - -
(d) Cash and cash equivalents 18 - -
(e) Short-term loans and advances 19 - -
(f) Other current assets 20 - -
Total - -
Significant accounting policies 1A
Notes to accounts 21
The notes are an integral part of these financial statements.
As per our attached report of even date
For Company Name
Chartered Accountants
(Firm Reg. No.XXXXXXX)
Partner Name Director Director
Designation
Membership No. XXXXX
Place: Hyderabad
Date : XXXX
For and on behalf of the Board of Directors
COMPANY NAME
Address of the company
Balance Sheet as at March 31st ,2013
(Amount in Rs.)
1 Particulars
As at
March 31, 2013
As at
March 31, 2012
Share Capital:
Authorised share capital
No.of shares (Previous year: ----------) Equity shares
of Rs. --- each. - -
- -
Issued, subscribed and fully paid up capital:
No.of shares (Previous year: ---------) equity shares
of Rs.---- each fully paid up. - -
Issued, subscribed and Partly up capital:
No.of shares (Previous year: ---------) equity shares
of Rs.---- each fully paid up. - -
Total - -
1.1 Reconciliation of number of shares
As at
March 31, 2013
As at
March 31, 2012
Equity shares
Balance at the beginning of the year
No. of shares (Previous year: ---------) shares of Rs.---
----- each - -
Add: Additions to share capital on account of fresh
issue or bonus issue etc., - -
Ded: Deductions from share capital on account of
shares bought back, redemption etc., - -
Balance at the end of the year
No. of shares (Previous year: ---------) shares of
- -
1.2
Notes to the financial statements for the year ended 31st March,2013
For example:-( Take information from the client ):
Terms/rights attached to equity shares
1.3
Number of shares
Percentage of
share holding
Number of shares
Percentage of
share holding
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
Details of share held by shareholders holding more than 5% of the aggregate shares in the company
As at March 31, 2013 As at March 31, 2012
Name of the shareholders
The company has only one class of equity share having par value of Rs.10 per share. Each
holder of the equity share is entilted to one vote per share. In the liquidation of the company,
the holders of the equity shares will be entilted to receive the remaining assets of the company,
after distribution of all prefrential amounts.
Notes to the financial statements for the year ended 31st March,2013
2
As at
March 31, 2013
As at
March 31, 2012
2.1
- -
- -
- -
- -
2.2
- -
- -
- -
- -
- -
- -
- -
- -
- -
2.3
- -
- -
- -
- -
- -
- -
2.4
- -
- -
- -
- -
- -
2.5
- -
- -
- -
- -
2.6
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - Total
General reserve
Capital redemption reserve
Debenture redemption reserve
Other reserves (give details)
Less: Utilised / transferred during the year for:
Less: Deferred stock compensation expense
Balance at the end of the year
General reserve
Balance at the beginning of the year
Less: Transferred to:
Dividends proposed to be distributed to preference
shareholders (`___ per share)
Add: Amounts transferred from:
General reserve
Other reserves (give details)
Tax on dividend
Surplus / (Deficit) in Statement of Profit and Loss
Balance at the beginning of the year
Add: Profit / (Loss) for the year
Less: Interim dividend
Dividends proposed to be distributed to equity shareholders
(`___ per share)
Hedging reserve
Balance at the beginning of the year
Add / (Less): Effect of foreign exchange rate variations on hedging
instruments outstanding at the end of the year
Balance at the end of the year
Add / (Less): Transferred to Statement of Profit and Loss
Reserve and surplus
Capital reserve
Balance at the beginning of the year
Add: Additions during the year (give details)
Less: Utilized/transferred during the year (give details)
Balance at the end of the year
Securities premium account
Balance at the beginning of the year
Add: Premium on shares issued during the year
Less: Utlilising during the year for:
Writing off preliminary expenses
Writing off shares/debentures issue expenses
Add: Transferred from surplus in Statement of Profit and Loss
Issuing bonus shares
Others (give details)
Balance at the end of the year
Shares options outstanding account
Balance at the beginning of the year
Add: Amounts recorded on grants/modifications/cancellations during the
year.
Less: Written back to Statement of Profit and Loss during the year
Transferred to Securities premium account
Buy back of shares
Others (give details)
Issuing bonus shares
Premium on redemption of redeemable preference
shares/debentures.
Balance at the end of the year
Balance at the end of the year
3
As at
March 31, 2013
As at
March 31, 2012
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
3.1 Notes:
Secured Unsecured Secured Unsecured
` ` ` `
Term loans from banks:
XXX Bank - - - -
YYY Bank - - - -
Total - Term loans from banks - - - -
Term loans from other parties:
ABC Ltd. - - - -
XYZ Ltd. - - - -
Total - Term loans from other parties - - - -
Deferred payment liabilities:
Deferred sales tax liability - - - -
Deferred payment for acquisition of fixed assets - - - -
Total - Deferred payment liabilities - - - -
Deposits:
Public deposits - - - -
Inter-corporate deposit 1 - - - -
Inter-corporate deposit 2 - - - -
Total - Deposits - - - -
Loans and advances from related parties:
RP 1 - - - -
RP 2 - - - -
Total - Loans and advances from related parties - - - -
Other loans and advances:
Loan 1 - - - -
Advance 1 - - - -
- - - -
Long term borrowings
# A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional right to
defer its settlement for 12 months after the reporting date. The following may be noted with respect to borrowings:
(a) The Company would need to evaluate breaches, if any, of terms and conditions of the loans to determine if such a
breach would require classification of the loan under current liabilities, as it may be possible that the Company may not
have the right to defer settlement. However, if the breaches are considered minor and the bank has not recalled the loan
anytime before the date of approval of the financial statements, the Company could continue to classify the loan as non-
current.
(b) Liabilities / borrowings that, at the option of the counterparty, are required to be settled by issuance of equity
instruments do not affect the classification of the underlying liability / borrowing.
@ Details of loans and advances to related parties should be given in accordance with the disclosure requirements
contained in AS 18 Related Party Disclosures .
Borrowings for which the Company has not provided any security but only guarantees or other personal securities (shares
or other assets) by directors, promoters, other shareholders or others have been provided for the borrowings, should be
classified as unsecured.
Loans and advances should include those advances which are in the nature of loans.
Secured
Unsecured
Total
Terms of repayment
and security*
(i) Details of terms of repayment for the other long-term borrowings and security provided in respect of the secured other long-term borrowings:
As at 31 March, 2013 As at 31 March, 2012
* Disclosure of repayment terms should include the period of maturity with respect to the Balance Sheet date, number and amount of installments due, the
applicable rate of interest and other significant relevant terms if any. Further, give details for each loan separately, unless the nature of security and repayment
terms of individual loans within a category are similar, in which case, they may be aggregated.
The disclosure about the nature of security should cover the type of asset given as security e.g. inventories, plant and machinery, land and building, etc. The
details of security should be given for each loan separately, unless one security is given for multiple loans, in which case, the same may be clubbed together for
disclosure purposes with adequate details or cross referencing.
Particulars
Total - Other loans and advances
Unsecured
Unsecured
(c) Deposits
Secured
Unsecured
(e) Other loans and advances (specify nature)
Secured
From banks:-
Secured
Unsecured
From other parties:-
(d) Loans and advances from related parties @ (Refer Note 30.7)
Secured
Secured
Unsecured
(b) Deferred payment liabilities
(a) Term loans
Particulars
As at
31 March, 2013
As at
31 March, 2012
Bonds / debentures - -
Term loans from banks - -
Term loans from other parties - -
Deferred payment liabilities - -
Deposits - -
Loans and advances from related parties - -
Long-term maturities of finance lease obligations - -
Other loans and advances - -
Total - -
Period of default ` Period of default `
Bonds / debentures
Principal
Interest
Term loans from banks
Principal
Interest
Term loans from other parties
Principal
Interest
Deferred payment liabilities
Principal
Interest
Deposits
Principal
Interest
Loans and advances from related parties
Principal
Interest
Long-term maturities of finance lease obligations
Principal
Interest
Other loans and advances
Principal
Interest
4 Deferred Tax Asset/Liability
Deferred Tax
Assets/(Liability)
As on 01-04-2012
Charge / (Credited)
to Statement of
Profit & Loss.
Deferred Tax
Assets/(Liability)
As on 31-03-2013
Deferred Tax Liabilities
Tax on Difference between Book & Tax depreciation - - -
Tax Disputed statutory liabilities paid and claimed as
deduction for tax purposes but not debited to Profit &
loss statement.
- -
-
Tax on Other items giving rise to time difference - - -
Total Total - - -
Deferred Tax Asset
Tax on Difference between Book & Tax depreciation - - -
Tax on Allowances for doubtful debts and advances
debited to statement of profit & loss account
- -
-
Tax on Unpaid statutory liabilities / provisions for
compensated absences debited to statement of profit
& loss
- -
-
Tax on Other items giving rise to temporory
difference
- -
-
Total - - -
Net Amount - - -
(Amount in rupees)
5
As at
March 31, 2013
As at
March 31, 2012
- -
- -
- -
- -
- -
- -
-
- -
- -
- -
- -
- -
- -
- - Total
(vi) Trade / security deposits received
(vii) Advances from customers
(viii) Income received in advance (Unearned revenue)
(ix) Others (specify nature)
(i) Payables on purchase of fixed assets
(ii) Contractually reimbursable expenses
(iii) Interest accrued but not due on borrowings
(iv) Interest accrued on trade payables
(v) Interest accrued on others
(a) Trade Payables: *
(i) Acceptances
(ii) Other than Acceptances
(b) Others:
As at 31 March, 2012
Particulars
(ii) Details of long-term borrowings guaranteed by some of the directors or others:
* When promoters, other shareholders or any third party have given any personal security such as
shares or other assets held by them, for any borrowing, additional disclosure may be made thereof.
Other long term liabilities
As at 31 March, 2013
(iii) The Company has defaulted in repayment of loans and interest in respect of the following:
* Trade payables are dues in respect of goods purchased or services received (including from employees, professionals and
others under contract) in the normal course of business.
-
(Amount in rupees)
6
As at
March 31, 2013
As at
March 31, 2012
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - Total
If the employee benefits are funded, the amounts payable to the Fund should not classified as provisions but should be
classified as Other long-term liabilities or Other current liabilities, as applicable.
(iv) Provision for estimated losses on onerous contracts (Refer Note 30.14)
(v) Provision for other contingencies (Refer Note 30.14)
(vi) Provision - others (give details)
(b) Provision - Others:
(i) Provision for premium payable on redemption of bonds (Refer Note 5
(ii) Provision for estimated loss on derivatives
(iii) Provision for warranty (Refer Note 30.14)
(i) Provision for compensated absences
(ii) Provision for gratuity (net) (Refer Note 30.4.b)
(iii) Provision for post-employment medical benefits (Refer Note 30.4.b)
(iv) Provision for other defined benefit plans (net) (give details) (Refer Note
(v) Provision for other employee benefits (give details)
Long term provisions
(a) Provision for employee benefits:
Notes to the financial statements for the year ended 31st March,2013
7
As at
March 31, 2013
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7.1 Notes:
(i) Details of security for the secured short-term borrowings:
As at 31 March,
20X2
`
Loans repayable on demand
from banks:
XXX Bank
*The disclosure about
the nature of security
should cover the type
of asset given as
security e.g.
inventories, plant and
machinery, land and
building, etc. The
details of security
should be given for
each loan separately,
unless one security is
given for multiple
loans, in which case,
the same may be
clubbed together for
disclosure purposes
with adequate details
or cross referencing.
Nature of security
Secured
Unsecured
From other parties
Secured
Unsecured
(b) Loans and advances from related parties @
(Refer Note 30.7)
Secured
Particulars
(d) Other loans and advances (specify nature)
Secured
Unsecured
Total
In case of borrowings for which the Company has not provided any security but only guarantees by
directors or others have been provided for such borrowings, they should be classified as unsecured.
@ Details of loans and advances to related parties should be given in accordance with the disclosure
requirements contained in AS 18 Related Party Disclosures .
Short term borrowings
(a) Loans repayable on demand
From banks
Secured
Unsecured
Unsecured
(c) Deposits
YYY Bank
Total - from banks
Loans repayable on demand
from other parties:
ABC Ltd.
XYZ Ltd.
Total - from other parties
Loans and advances from related
parties:
RP 1
RP 2
Total - Loans and advances from
related parties
Deposits:
Public deposits
Inter-corporate deposit 1
Inter-corporate deposit 2
Total - Deposits
Other loans and advances:
Loan 1
Advance 1
Total - Other loans and advances
7.2
As at
March 31, 2013
7.3 (iii) The Company has defaulted in repayment of loans and interest in respect of the following:
Period of default `
Loans repayable on demand
from banks
Principal
Interest
Loans repayable on demand
from other parties
Principal
Interest
Loans repayable on demand from other parties
Loans and advances from related parties
Deposits
Other loans and advances
As at March 31, 2013
Particulars
*The disclosure about
the nature of security
should cover the type
of asset given as
security e.g.
inventories, plant and
machinery, land and
building, etc. The
details of security
should be given for
each loan separately,
unless one security is
given for multiple
loans, in which case,
the same may be
clubbed together for
disclosure purposes
with adequate details
or cross referencing.
(ii) Details of short-term borrowings guaranteed by some of the directors or others:
Particulars
Loans repayable on demand from banks
Loans and advances from related
parties
Principal
Interest
Deposits
Principal
Interest
Other loans and advances
Principal
Interest
8
As at
March 31, 2013
-
-
-
-
9
As at
March 31, 2013
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(i) Payables on purchase of fixed assets
(ii) Contractually reimbursable expenses
(iii) Interest accrued on trade payables
(iv) Interest accrued on others
(v) Trade / security deposits received
(vi) Advances from customers
(g) Other payables
(h) Statutory remittances (Contributions to PF and ESIC,
Withholding Taxes,
Excise Duty, VAT, Service Tax, etc.)
Other current liabilities
(a) Current maturities of long-term debt (Refer Note (i)
below)
(f) Application money received for allotment of securities
and due for refund and interest accrued thereon #
Trade payables
Trade payables:
Acceptances
(e) Unpaid dividends
Other than Acceptances
Total
* Trade payables are dues in respect of goods purchased or services received (including from
employees, professionals and others under contract) in the normal course of business.
(b) Interest accrued but not due on borrowings
(c) Interest accrued and due on borrowings
(d) Income received in advance (Unearned revenue)
-
-
9.1
As at
March 31, 2013
`
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(e) Other loans and advances (specify nature)
Secured
Unsecured
Secured
Unsecured
(d) Loans and advances from related parties (Refer Note
30.7)
Secured
Unsecured
Secured
Unsecured
(c) Deposits
From banks
Secured
Unsecured
(b) Deferred payment liabilities
Note (i): Current maturities of long-term debt (Refer Notes (i), (iii) and (iv) in Note 5 - Long-term
borrowings for details of security and guarantee):
Particulars
Unsecured
From other parties
Secured
(a) Term loans
Amount of share application money received in excess of the authorised / issued capital or where
minimum subscription requirement is not met and those that are refundable along with interest
accrued thereon are classified as part of other current liabilities.
* Give details of the terms and conditions, number of shares proposed to be issued, the amount of
premium, if any, the period before which the shares are to be allotted, whether the Company has
sufficient authorised capital to allot the shares, the period beyond which the share application money is
pending allotment with the reasons therefor and the interest accrued on amounts due for refund, to the
extent applicable.
@ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an
unconditional right to defer its settlement for 12 months after the reporting date.
(vii) Others (specify nature)
Total
-
-
10
As at
March 31, 2013
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(x) Provision - others (give details)
Total
@ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an
unconditional right to defer its settlement for 12 months after the reporting date. Employee benefits
would need to be evaluated for such classification even if they are measured as long-term employee
benefits under AS 15 Employee Benefits , based on the Company's unconditional right to defer
settlement for 12 months from the Balance Sheet date.
(iv) Provision for warranty (Refer Note 30.14)
(v) Provision for estimated losses on onerous contracts
(Refer Note 30.14)
(vi) Provision for other contingencies (Refer Note 30.14)
(vii) Provision for proposed equity dividend
(viii) Provision for proposed preference dividend
(ix) Provision for tax on proposed dividends
(vi) Provision for other employee benefits (give details)
(b) Provision - Others:
(i) Provision for tax (net of advance tax ` ___ (As at 31
March, 20X1 ` ___)
(ii) Provision for premium payable on redemption of
bonds (Refer Note 5 Long-term borrowings)
(iii) Provision for estimated loss on derivatives
Total
Short term provisions
(a) Provision for employee benefits: @
(i) Provision for bonus
(ii) Provision for compensated absences
(iii) Provision for gratuity (net) (Refer Note 30.4.b)
(iv) Provision for post-employment medical benefits
(Refer Note 30.4.b)
(v) Provision for other defined benefit plans (net) (give
details) (Refer Note 30.4.b)
If the employee benefits are funded, the amounts payable to the Fund should not classified as provisions
but should be classified as Other long-term liabilities or Other current liabilities, as applicable.
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
As at 31 March,
20X1
`
In case of borrowings for which the Company has not provided any security but only guarantees by
directors or others have been provided for such borrowings, they should be classified as unsecured.
@ Details of loans and advances to related parties should be given in accordance with the disclosure
requirements contained in AS 18 Related Party Disclosures .
As at
March 31,2012
(iii) The Company has defaulted in repayment of loans and interest in respect of the following:
Period of default `
As at March 31, 2012
(ii) Details of short-term borrowings guaranteed by some of the directors or others:
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
* Trade payables are dues in respect of goods purchased or services received (including from
employees, professionals and others under contract) in the normal course of business.
-
-
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Note (i): Current maturities of long-term debt (Refer Notes (i), (iii) and (iv) in Note 5 - Long-term
borrowings for details of security and guarantee):
Amount of share application money received in excess of the authorised / issued capital or where
minimum subscription requirement is not met and those that are refundable along with interest
accrued thereon are classified as part of other current liabilities.
* Give details of the terms and conditions, number of shares proposed to be issued, the amount of
premium, if any, the period before which the shares are to be allotted, whether the Company has
sufficient authorised capital to allot the shares, the period beyond which the share application money is
pending allotment with the reasons therefor and the interest accrued on amounts due for refund, to the
extent applicable.
@ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an
unconditional right to defer its settlement for 12 months after the reporting date.
-
-
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
@ A liability is classified as current if, as on the Balance Sheet date, the Company does not have an
unconditional right to defer its settlement for 12 months after the reporting date. Employee benefits
would need to be evaluated for such classification even if they are measured as long-term employee
benefits under AS 15 Employee Benefits , based on the Company's unconditional right to defer
settlement for 12 months from the Balance Sheet date.
If the employee benefits are funded, the amounts payable to the Fund should not classified as provisions
but should be classified as Other long-term liabilities or Other current liabilities, as applicable.
11 Fixed assets
As at
April 1, 2012
Additions
during the
year
Deductions
during the
year
11.1
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
11.2
- - -
- - -
- - -
- - -
- - -
- - -
Depreciation schedule as per companies act, 1956.
Total tangible assets
Previous year
Intangible assets
Total Intangible assets
Previous year
Gross Block (At cost)
Rate of
depreciation
(Method)
Particulars
Tangible assets
As at
March 31, 2013
Up to
April 1, 2012
For the year
Deductions
during the
year
Up to
March 31, 2013
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Depreciation schedule as per companies act, 1956.
Gross Block (At cost) Depreciation/Amortisation
As at
March 31, 2013
As at
March 31, 2012
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Depreciation schedule as per companies act, 1956.
Net block
(Amount in rupees)
(Amount in rupees)
12
As at
March 31, 2013
Investments (At cost):
A. Trade @
(a) Investment in equity instruments (give details
separately for fully / partly paid up instruments)
(i) of subsidiaries
E.g.. 5,000 (As at 31 March, 20X1: 4,000) shares
of ` 10 each fully paid up in ABC Ltd.
E.g.. 2,500 (As at 31 March, 20X1 : 1,000) shares
of ` 10 each, partly paid up ` 5 (As at 31 March,
20X1 : ` 3) in ABC Ltd.
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(b) Investment in preference shares (give details
separately for fully / partly paid up shares)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(c) Investment in debentures or bonds (give details
separately for fully / partly paid up debentures /
bonds)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(d) Investment in partnership firms (Refer Note
below)
Notes to the financial statements for the year ended 31st March,2013
Non current Investments
(e) Other non-current investments (specify nature)
Total - Trade (A)
Quoted
`
B. Other investments
(a) Investment property (specify nature), (net off
accumulated depreciation and impairment, if
any)
(b) Investment in equity instruments (give details
separately for fully / partly paid up instruments)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(c) Investment in preference shares (give details
separately for fully / partly paid up shares)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(d) Investment in government or trust securities
(i) government securities
(ii) trust securities
As at March 31, 2013
Details of the original cost of each class of investment property, accumulated depreciation and impairment, if any, in respect of the same may be provided by the
Company as a Note.
Particulars
# The term quoted investments has not been defined in the Revised Schedule VI. The expression
quoted investment, as defined in the Old Schedule VI, means an investment in respect of which
there has been granted a quotation or permission to deal on a recognized stock exchange, and the
expression unquoted investment shall be construed accordingly.
@ The term trade investment has not been defined in the Revised Schedule VI or in the
Accounting Standards. The term "trade investment" is normally understood as an investment made
by a company in shares or debentures of another company, to promote the trade or business of the
first company.
(e) Investment in debentures or bonds (give details
separately for fully / partly paid up debentures /
bonds)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(f) Investment in mutual funds (give details)
(g) Investment in partnership firms (Refer Note
below)
(h) Other non-current investments (specify nature)
Total - Other investments (B)
Total (A+B)
Less: Provision for diminution in value of
investments
Total
Aggregate amount of quoted investments
Aggregate market value of listed and quoted
investments
Aggregate value of listed but not quoted
investments
Aggregate amount of unquoted investments
Names of partners
in the firm
1
2
As at 31 March, 20X2
Note: Other details relating to investment in partnership firms
Name of the firm
The portion of long-term investment as per AS 13 which is expected to be realised within twelve months from the Balance Sheet date needs to be shown as current
investment.
(Amount in rupees)
13
As at
March 31, 2013
(a) Capital advances :
Secured, considered good -
Unsecured, considered good -
Doubtful -
-
Less: Provision for doubtful advances -
-
(b) Security deposits
Secured, considered good -
Unsecured, considered good -
Doubtful -
-
Less: Provision for doubtful deposits -
-
(c) Loans and advances to related parties (give
details @) (Refer note 30.7)
Secured, considered good -
Unsecured, considered good -
Doubtful -
-
Less: Provision for doubtful loans and advances -
Long term loans and advances
In case of other than temporary diminution in the value of long-term investments, the carrying value of each investment may be stated at cost less the provision
made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in ABC Ltd. {Net-off provision for
other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25,000)}]. If such presentation is opted, the above format should be suitably modified. Further,
the basis of valuation stated for investments should be changed from "At cost" to "At cost unless stated otherwise" and the aggregate of provision made for other
than temporary diminution in the value of long-term investments should be disclosed separately.
A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act, 1932. Hence, disclosures pertaining to
investments in partnership firms will not include investments in LLPs. The investments in LLPs will be disclosed separately under other investments. Also, other
disclosures prescribed for investment in partnership firms, need not be made for investments in LLPs.
* 1. Names of each body corporate in which the Company has made investment need to be given along with the number and face value of shares and whether the
shares are fully paid or partly paid.
* 2. Investments that are not carried at cost should be stated separately specifying the basis of valuation thereof (At cost less provision for other than temporary
diminution; Lower of cost and fair value).
3. The value of each long-term investment should be carried at cost less provision for other than temporary diminution in the value thereof. It is recommended to
disclose the amount of provision netted-off for each long-term investment.
* 4. If there are any significant restrictions on the right of ownership, realisability of investments or the remittance of income and proceeds of disposal, the same
should be disclosed separately in the financial statements.
-
(d) Loans and advances to employees
Secured, considered good -
Unsecured, considered good -
Doubtful -
-
Less: Provision for doubtful loans and advances -
-
(e) Prepaid expenses - Unsecured, considered good
(For e.g. Insurance premium, Annual
maintenance contracts, etc.) -
(f) Advance income tax # (net of provisions ` ___ (As
at 31 March, 20X1 ` ____) - Unsecured, considered
good -
(g) MAT credit entitlement # - Unsecured,
considered good -
(h) Balances with government authorities -
Unsecured, considered good -
(i) CENVAT credit receivable -
(ii) VAT credit receivable -
(iii) Service Tax credit receivable -
(i) Other loans and advances (specify nature)
Secured, considered good -
Unsecured, considered good -
Doubtful -
-
Less: Provision for other doubtful loans and advances
-
-
-
Note: Long-term loans and advances include amounts due from:
Total
* Capital advances should be classified as non-current since the Company would not expect these
to be realised in cash but would be converted / settled through fixed assets, which are non-current
in nature.
@ Details of loans and advances to related parties should be given in accordance with the
disclosure requirements contained in AS 18 Related Party Disclosures .
# The current portion of advance tax and MAT credit entitlement, if any, needs to be disclosed
under Note 20 - Short-term loans and advances.
As at
March 31, 2013
Directors *
Other officers of the Company *
Firms in which any director is a partner (give
details per firm)
Private companies in which any director is a
director or member (give details per company)
(Amount in rupees)
14
As at
March 31, 2013
(a) Long-term trade receivables # (including trade
receivables on deferred credit terms) (Refer
Note below)
Secured, considered good -
Unsecured, considered good -
Doubtful -
-
Less: Provision for doubtful trade receivables
-
-
(b) Unamortised expenses
(i) Ancillary borrowing costs -
(ii) Share issue expenses (where applicable) -
(iii) Discount on shares (where applicable) -
-
(c) Accruals
(i) Interest accrued on deposits -
(ii) Interest accrued on investments -
(iii) Interest accrued on trade receivables -
-
(d) Others @
(i) Insurance claims -
(ii) Receivables on sale of fixed assets -
(iii) Contractually reimbursable expenses -
(iv) Others (specify nature) -
-
-
Particulars
*Or any of them either severally or jointly with any other person to be stated separately.
Other non current assets
Total
As at
31 March, 2013
Directors *
Other officers of the Company *
Firms in which any director is a partner (give
details per firm)
Private companies in which any director is a
director or member (give details per company)
? *Or any of them either severally or jointly with any other person to be stated separately.
# Trade receivables are dues in respect of goods sold or services rendered in the normal course of
business.
@ Cash and cash equivalents that are restricted from being exchanged or used to settle a liability
for more than 12 months from the Balance Sheet date should be classified under Non-current
assets.
In addition to long-term trade receivables, in case any other amount classified under this category
is doubtful, it is advisable that such doubtful amount as well as any provision made there against is
separately disclosed.
Note: Long-term trade receivables include debts due from:
Particulars
(Amount in rupees)
As at
March 31, 2012
Notes to the financial statements for the year ended 31st March,2013
Unquoted Total Quoted Unquoted Total
`
As at March 31, 2012 As at March 31, 2013
Details of the original cost of each class of investment property, accumulated depreciation and impairment, if any, in respect of the same may be provided by the
Company as a Note.
# The term quoted investments has not been defined in the Revised Schedule VI. The expression
quoted investment, as defined in the Old Schedule VI, means an investment in respect of which
there has been granted a quotation or permission to deal on a recognized stock exchange, and the
expression unquoted investment shall be construed accordingly.
@ The term trade investment has not been defined in the Revised Schedule VI or in the
Accounting Standards. The term "trade investment" is normally understood as an investment made
by a company in shares or debentures of another company, to promote the trade or business of the
first company.
Total capital
Share of each
partner in the
profits of the
firm
Names of
partners in
the firm
Total capital
Share of each
partner in the
profits of the
firm
As at 31 March, 20X1 As at 31 March, 20X2
Note: Other details relating to investment in partnership firms
The portion of long-term investment as per AS 13 which is expected to be realised within twelve months from the Balance Sheet date needs to be shown as current
investment.
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
In case of other than temporary diminution in the value of long-term investments, the carrying value of each investment may be stated at cost less the provision
made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in ABC Ltd. {Net-off provision for
other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25,000)}]. If such presentation is opted, the above format should be suitably modified. Further,
the basis of valuation stated for investments should be changed from "At cost" to "At cost unless stated otherwise" and the aggregate of provision made for other
than temporary diminution in the value of long-term investments should be disclosed separately.
A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act, 1932. Hence, disclosures pertaining to
investments in partnership firms will not include investments in LLPs. The investments in LLPs will be disclosed separately under other investments. Also, other
disclosures prescribed for investment in partnership firms, need not be made for investments in LLPs.
* 1. Names of each body corporate in which the Company has made investment need to be given along with the number and face value of shares and whether the
shares are fully paid or partly paid.
* 2. Investments that are not carried at cost should be stated separately specifying the basis of valuation thereof (At cost less provision for other than temporary
diminution; Lower of cost and fair value).
3. The value of each long-term investment should be carried at cost less provision for other than temporary diminution in the value thereof. It is recommended to
disclose the amount of provision netted-off for each long-term investment.
* 4. If there are any significant restrictions on the right of ownership, realisability of investments or the remittance of income and proceeds of disposal, the same
should be disclosed separately in the financial statements.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
* Capital advances should be classified as non-current since the Company would not expect these
to be realised in cash but would be converted / settled through fixed assets, which are non-current
in nature.
@ Details of loans and advances to related parties should be given in accordance with the
disclosure requirements contained in AS 18 Related Party Disclosures .
# The current portion of advance tax and MAT credit entitlement, if any, needs to be disclosed
under Note 20 - Short-term loans and advances.
As at
March 31, 2012
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
*Or any of them either severally or jointly with any other person to be stated separately.
As at
31 March, 2012
? *Or any of them either severally or jointly with any other person to be stated separately.
# Trade receivables are dues in respect of goods sold or services rendered in the normal course of
business.
@ Cash and cash equivalents that are restricted from being exchanged or used to settle a liability
for more than 12 months from the Balance Sheet date should be classified under Non-current
assets.
In addition to long-term trade receivables, in case any other amount classified under this category
is doubtful, it is advisable that such doubtful amount as well as any provision made there against is
separately disclosed.
Note: Long-term trade receivables include debts due from:
Quoted Unquoted
A Current portion of long-term investments (At cost)
(a) Investment in preference shares (give details
separately for fully / partly paid up shares)
(b) Investment in government or trust securities (give
details)
(c) Investment in debentures or bonds (give details
separately for fully / partly paid up debentures /
bonds)
(d) Investment in mutual funds (give details)
(e) Other investments (specify nature)
Less: Provision for diminution in value of current
portion of long-term investments
Total -Current portion of long-term investments (A)
B Other current investments (At lower of cost and fair
value, unless otherwise stated)
(a)
Investment in equity instruments (give details
separately for fully / partly paid up instruments)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(b) Investment in preference shares (give details
separately for fully / partly paid up shares)
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(c) Investment in government or trust securities
(i) government securities
(ii) trust securities
(d) Investment in debentures or bonds (give details
separately for fully / partly paid up
debentures / bonds)
(i) of subsidiaries
15 Current Investments
As at March 31, 2013
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
(e) Investment in mutual funds (give details)
(f) Investment in partnership firms (Refer Note (i)
below)
(g) Other investments (specify nature)
Total - Other current investments (B)
Names of
partners in
the firm
Total
capital
1
2
(ii) Current investments includes investments in the nature of "Cash and cash equivalents" (as defined in AS 3 Cash Flow Statements ) amounting to ` ___
(As at 31 March, 20X1 ` ___), considered as part of Cash and cash equivalents in the Cash Flow Statement.
# The term quoted investments has not been defined in the Revised Schedule VI. The expression quoted investment, as defined in the Old Schedule VI,
means an investment in respect of which there has been granted a quotation or permission to deal on a recognized stock exchange, and the expression
unquoted investment shall be construed accordingly.
In case of other than temporary diminution in the value of current portion of long-term investments, the carrying value of each investment may be stated
at cost less the provision made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in
ABC Ltd. {Net-off provision for other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25,000)}]. If such presentation is opted, the above
format should be suitably modified. Further, the basis of valuation stated for current portion of long-term investments should be changed from "At cost"
to "At cost unless stated otherwise" and the aggregate of provision made for other than temporary diminution in the value of all investments classified as
current should be disclosed and not just the provisions relating to the other current investments.
Total - Current investments (A+B)
As at March 31, 2013
Aggregate amount of quoted investments
Aggregate market value of listed and quoted investments
Aggregate value of listed but not quoted investments
Aggregate amount of unquoted investments
Aggregate provision for diminution (write down) in the
value of other current investments
Notes: (i) Other details relating to investment in partnership firms
Name of the firm
A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act, 1932. Hence, disclosures
pertaining to investments in partnership firms will not include investments in LLPs. The investments in LLPs will be disclosed separately under other
investments. Also, other disclosures prescribed for investment in partnership firms, need not be made for investments in LLPs.
1. Names of each body corporate in which the Company has made investment need to be given along with the number and face value of shares and
whether the shares are fully paid or partly paid.
2. If the basis of valuation of each individual current investment is other than "lower of cost and fair value", the basis of valuation needs to be disclosed.
3. The portion of long-term investment as per AS 13 which is expected (as on the Balance Sheet date) to be realised within twelve months from the
Balance Sheet date needs to be shown as current investment above.
(Amount in rupees)
Total Quoted Unquoted Total
As at March 31, 2013 As at March 31, 2012
Share of each
partner in the
profits of the
firm
Names of
partners in the
firm
Total capital
Share of each
partner in the
profits of the
firm
(ii) Current investments includes investments in the nature of "Cash and cash equivalents" (as defined in AS 3 Cash Flow Statements ) amounting to ` ___
(As at 31 March, 20X1 ` ___), considered as part of Cash and cash equivalents in the Cash Flow Statement.
# The term quoted investments has not been defined in the Revised Schedule VI. The expression quoted investment, as defined in the Old Schedule VI,
means an investment in respect of which there has been granted a quotation or permission to deal on a recognized stock exchange, and the expression
unquoted investment shall be construed accordingly.
In case of other than temporary diminution in the value of current portion of long-term investments, the carrying value of each investment may be stated
at cost less the provision made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in
ABC Ltd. {Net-off provision for other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25,000)}]. If such presentation is opted, the above
format should be suitably modified. Further, the basis of valuation stated for current portion of long-term investments should be changed from "At cost"
to "At cost unless stated otherwise" and the aggregate of provision made for other than temporary diminution in the value of all investments classified as
current should be disclosed and not just the provisions relating to the other current investments.
As at March 31, 2013 As at March 31, 2012
Notes: (i) Other details relating to investment in partnership firms
A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as envisaged under the Partnership Act, 1932. Hence, disclosures
pertaining to investments in partnership firms will not include investments in LLPs. The investments in LLPs will be disclosed separately under other
investments. Also, other disclosures prescribed for investment in partnership firms, need not be made for investments in LLPs.
1. Names of each body corporate in which the Company has made investment need to be given along with the number and face value of shares and
whether the shares are fully paid or partly paid.
2. If the basis of valuation of each individual current investment is other than "lower of cost and fair value", the basis of valuation needs to be disclosed.
3. The portion of long-term investment as per AS 13 which is expected (as on the Balance Sheet date) to be realised within twelve months from the
Balance Sheet date needs to be shown as current investment above.
16
As at
March 31, 2013
(a) Raw materials -
Goods-in-transit -
-
(b) Work-in-progress @ (Refer Note below) -
Goods-in-transit -
-
(c) Finished goods (other than those acquired for
trading)
-
Goods-in-transit -
-
(d) Stock-in-trade (acquired for trading) -
Goods-in-transit -
-
(e) Stores and spares -
Goods-in-transit -
-
(f) Loose tools -
Goods-in-transit -
-
(g) Others (Specify nature) -
Goods-in-transit -
-
-
Inventories
Total
As at 31 March, 20X2
Product X1
Product Y1
Product Z1
Other items
17
As at
March 31, 2013
-
-
-
-
-
-
-
-
-
-
Trade Receivables
@ Internally manufactured components are excluded from raw materials and classified as:
(a) finished goods, if they are sold without further processing.
(b) work-in-progress or as 'manufactured components subject to further processing' or as 'semi-
finished products' or 'intermediate products', if they are sold only after further processing .
(c) 'manufactured components', if they are sometime sold without further processing and
sometimes after further processing.
Under the Revised Schedule VI, there is no need to give quantitative details for any of the items.
Details required to be given under broad heads for work-in-progress should be determined
based on the nature of each business and other facts and circumstances. Normally 10% of total
value of work-in-progress is considered as an acceptable threshold for determination of broad
heads. Any other threshold can also be considered taking into account the concept of materiality
and presentation of true and fair view of the financial statements.
Note: Details of inventory of work-in-progress
Particulars
Total
? Mode of valuation for each class of inventories should be disclosed, if other than "at lower of
cost and net realisable value".
Trade receivables outstanding for a period
exceeding six months from the date they were due
for payment #
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful trade receivables
Other Trade receivables
Secured, considered good
Unsecured, considered good
Doubtful
-
-
-
As at
March 31, 2013
18
As at
March 31, 2013
-
-
-
-
-
-
-
-
-
-
-
-
-
? *Or any of them either severally or jointly with any other person to be stated separately.
Particulars
Directors *
Other officers of the Company *
Firms in which any director is a partner (give
details per firm)
Private companies in which any director is a
director or member (give details per company)
Less: Provision for doubtful trade receivables
Note: Trade receivables include debts due from:
Total
@ Trade receivables are dues in respect of goods sold or services rendered in the normal course
of business.
# Where no due date is specifically agreed upon, the normal credit period allowed by the
Company should be taken into consideration for computing the due date which may vary
depending upon the nature of goods or services sold and the type of customers, etc.
Cash and cash equivalents
(a) Cash on hand
(b) Cheques, drafts on hand
(c) Balances with banks
(i) In current accounts
(ii) In EEFC accounts
(iii) In deposit accounts (Refer Note (i) below)
(iv) In earmarked accounts
- Unpaid dividend accounts
- Unpaid matured deposits
- Unpaid matured debentures
- Share application money received for allotment
of securities and due for refund
- Balances held as margin money or security
against borrowings, guarantees and other
commitments (Refer Note (i) below)
- Other earmarked accounts (specify) (Refer Note
(ii) below)
(d) Others (specify nature)
- Total
Of the above, the balances that meet the definition of Cash and cash equivalents as per AS 3
Cash Flow Statements is
Notes:
(i) Balances with banks include deposits amounting to ` ____ (As at 31 March, 20X1 ` ____) and
margin monies amounting to ` ____ (As at 31 March, 20X1 ` ____) which have an original maturity
of more than 12 months.
(ii) Balances with banks - Other earmarked accounts include ` ____ (As at 31 March, 20X1 ` ____)
which have restriction on repatriation.
@ Cash and cash equivalents that are restricted from being exchanged or used to settle a
liability for more than 12 months from the Balance Sheet date should be classified under Non-
current assets.
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
.
As at 31 March,
20X1
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
@ Internally manufactured components are excluded from raw materials and classified as:
(a) finished goods, if they are sold without further processing.
(b) work-in-progress or as 'manufactured components subject to further processing' or as 'semi-
finished products' or 'intermediate products', if they are sold only after further processing .
(c) 'manufactured components', if they are sometime sold without further processing and
sometimes after further processing.
Under the Revised Schedule VI, there is no need to give quantitative details for any of the items.
Details required to be given under broad heads for work-in-progress should be determined
based on the nature of each business and other facts and circumstances. Normally 10% of total
value of work-in-progress is considered as an acceptable threshold for determination of broad
heads. Any other threshold can also be considered taking into account the concept of materiality
and presentation of true and fair view of the financial statements.
Note: Details of inventory of work-in-progress
? Mode of valuation for each class of inventories should be disclosed, if other than "at lower of
cost and net realisable value".
-
-
-
As at
March 31, 2012
(Amount in rupees)
As at
March 31, 2012
-
-
-
-
-
-
-
-
-
-
-
-
-
? *Or any of them either severally or jointly with any other person to be stated separately.
Note: Trade receivables include debts due from:
@ Trade receivables are dues in respect of goods sold or services rendered in the normal course
of business.
# Where no due date is specifically agreed upon, the normal credit period allowed by the
Company should be taken into consideration for computing the due date which may vary
depending upon the nature of goods or services sold and the type of customers, etc.
-
Of the above, the balances that meet the definition of Cash and cash equivalents as per AS 3
Cash Flow Statements is
Notes:
(i) Balances with banks include deposits amounting to ` ____ (As at 31 March, 20X1 ` ____) and
margin monies amounting to ` ____ (As at 31 March, 20X1 ` ____) which have an original maturity
of more than 12 months.
(ii) Balances with banks - Other earmarked accounts include ` ____ (As at 31 March, 20X1 ` ____)
which have restriction on repatriation.
@ Cash and cash equivalents that are restricted from being exchanged or used to settle a
liability for more than 12 months from the Balance Sheet date should be classified under Non-
current assets.
(Amount in rupees)
19
As at
March 31, 2013
As at
March 31, 2012
(a) Loans and advances to related parties
(give details @) (Refer Note 30.7)
(i) Secured, considered good - -
(ii) Unsecured, considered good - -
(iii) Doubtful - -
- -
Less: Provision for doubtful loans and advances
- -
- -
(b) Security deposits
(i) Secured, considered good - -
(ii) Unsecured, considered good - -
(iii) Doubtful - -
- -
Less: Provision for doubtful deposits - -
- -
(c) Loans and advances to employees
(i) Secured, considered good - -
(ii) Unsecured, considered good - -
(iii) Doubtful - -
- -
Less: Provision for doubtful loans and advances
- -
- -
(d) Prepaid expenses - Unsecured,
considered good (For e.g. Insurance
premium, Annual maintenance contracts,
- -
(e) Balances with government authorities
Unsecured, considered good
(i) CENVAT credit receivable - -
(ii) VAT credit receivable - -
(iii) Service Tax credit receivable - -
- -
(f) Inter-corporate deposits
(i) Secured, considered good - -
(ii) Unsecured, considered good - -
(iii) Doubtful - -
- -
Less: Provision for doubtful inter-corporate
deposits - -
Short term loans and advances
- -
(g) Others (specify nature)
(i) Secured, considered good - -
(ii) Unsecured, considered good - -
(iii) Doubtful - -
- -
Less: Provision for other doubtful loans and
advances - -
- -
- -
As at
March 31, 2013
As at
March 31, 2012
Note: Short-term loans and advances include amounts due from:
*Or any of them either severally or jointly with any other person to be stated separately.
@ Details of loans and advances to related parties should be given in accordance with the
disclosure requirements contained in AS 18 Related Party Disclosures .
Total
Particulars
Directors *
Other officers of the Company *
Firms in which any director is a partner (give
Private companies in which any director is a
(Amount in rupees)
20
As at
March 31, 2013
As at
March 31, 2012
(a) Unbilled revenue - -
(b) Unamortised expenses
(i) Ancillary borrowing costs - -
(ii)
Share issue expenses (where
applicable) - -
(iii)
Discount on shares (where
applicable) - -
- -
(c) Accruals
(i) Interest accrued on deposits - -
(ii)
Interest accrued on investments
- -
(iii)
Interest accrued on trade
receivables - -
- -
(d) Others
(i) Insurance claims - -
(ii)
Receivables on sale of fixed assets
- -
(iii)
Contractually reimbursable
expenses - -
(iv) Others (specify nature) - -
- -
- -
Other current assets
In case any amount classified under this category is doubtful, it is advisable that such
doubtful amount as well as any provision made there against is separately disclosed.
Total
? To disclose current assets that do not fit into any other asset category.