FINANCIAL STATEMENTS OF COMPANIES

S.No Items Heading Sub-heading (If any)

Contingent Liabilities in notes to
1 Proposed Dividend _
accounts
2 Unpaid/Unclaimed dividend Current Liabilities Other Current Liabilities
3 Debentures issued by the company Non-Current Liabilities Long-term Borrowings
4 Matured Debentures Current Liabilities Other Current Liabilities
It will be deducted from Subscribed but not fully
5 Calls in arrears Shareholder's Funds
paid Capital
6 Sinking Fund Shareholder's Funds Reserves and Surplus
7 Provision for Provident Fund Non-Current Liabilities Long-term Provisions
8 Bills Payable Current Liabilities Trade Payables
9 Public Deposits Non-Current Liabilities Long term Borrowings
10 Calls in advance Current Liabilities Other Current Liabilities
Surplus i.e., Balance in Statement of Profit
11 Shareholder's Funds Reserves and Surplus
and Loss
Surplus i.e., Balance in Statement of Profit
12 Shareholder's Funds Reserves and Surplus (as negative amount)
and Loss (Dr.)
13 Advances received from Customers Current Liabilities Other Current Liabilities
14 Interest Accrued and Due on Debentures Current Liabilities Other Current Liabilities
15 Interest Accrued but not Due on Debentures Current Liabilities Other Current Liabilities

Arrears of Fixed Cumulative Preference

16 Commitments in notes to accounts _
Dividend
17 Provision for Employee Benefits Non-Current Liabilities Long-term Provisions
18 Sundry Debtors Current Assets Trade Receivables
Property, Plant and Equipments and Intangible
19 Patents and Trade Marks Non-Current Assets
Assets - Intangible Assets
20 Shares in D.C.M.Ltd Non-Current Assets Non-Current Investments
21 Bills Receivable Current Assets Trade Receivables
Advances recoverable in cash within the
22 Current Assets Short-term loans and advances
operating cycle
23 Prepaid Insurance Current Assets Other Current Assets
24 Work-in-Progress Current Assets Inventories
25 Provision for Warranties Non-Current Liabilities Long term Provisions
26 Provision for tax Current Liabilities Short-term Provisions
27 Bank overdraft Current Liabilities Short-term Borrowings
 Property, Plant and Equipments and Intangible
28 Goodwill Non-Current Assets
Assets - Intangible Assets
29 Unclaimed Dividend Current Liabilities Other Current Liabilities
30 Loose Tools Current Assets Inventories
Property, Plant and Equipments and Intangible
31 Licenses and Franchise Non-Current Assets
Assets - Intangible Assets
Net loss as shown by statement of profit and
32 Shareholder's Funds Reserves and Surplus (as negative amount)
loss
33 Capital redemption reserve Shareholder's Funds Reserves and Surplus
34 Bonds issued by the Company Non-Current Liabilities Long-term Borrowings
35 Loans payable on demand Current Liabilities Short-term Borrowings
36 Unpaid Dividend Current Liabilities Other Current Liabilities
Property, Plant and Equipments and Intangible
37 Buildings Non-Current Assets
Assets - Property, Plant and Equipment
Property, Plant and Equipments and Intangible
38 Trademarks Non-Current Assets
Assets - Intangible Assets
39 Raw materials Current Assets Inventory
40 Balances with Banks Current Assets Cash and Cash Equivalents
41 Investments in Debentures Non-Current Assets Non-Current Investments
42 Outstanding Salary Current Liabilities Other Current Liabilities
43 Authorised Capital Shareholder's Funds Share Capital
44 Acceptances (B/P) Current Liabilities Trade Payables
45 Trade Payables Current Liabilities Trade Payables

Not shown in Balance sheet since as per

46 Preliminary Expenses AS 26 these expenses are to be written _
off in the year in which they are incurred

Property, Plant and Equipments and Intangible

47 Patents Non Current Assets
Assets - Intangible Assets
Property, Plant and Equipments and Intangible
48 Patents being developed by the company Non Current Assets
Assets - Intangible Assets under development
49 Current Maturities of Long term debts Current Liabilities Short-term Borrowings
Property, Plant and Equipments and Intangible
50 Computer and related equipment Non Current Assets
Assets - Property, Plant and Equipment
51 Goods acquired for trading Current Assets Inventories
52 10% Debentures Non Current Liabilities Long-term Borrowings
Debentures with maturity period in current
53 Current Liabilities Short-term Borrowings
financial period
54 Accrued interest on calls in advance Current Liabilities Other Current Liabilities
55 Stores and Spares Current Assets Inventory
 Property, Plant and Equipments and Intangible
56 Capital Work in Progress Non Current Assets
Assets - Capital Work in Progress
Property, Plant and Equipments and Intangible
57 Design Non Current Assets
Assets - Intangible Assets
58 Securities Premium Shareholder's Funds Reserve and Surplus
59 Cheques, Drafts on hand Current Assets Cash and Cash Equivalents

60 Interest Accrued and due on Unsecured Loan Current Liabilities Other Current Liabilities

61 Interest Accrued and due on Secured Loan Current Liabilities Other Current Liabilities
62 Interest Accrued but not due on Loan Current Liabilities Other Current Liabilities
Property, Plant and Equipments and Intangible
63 Mining Rights Non Current Assets
Assets - Intangible Assets
64 Government and Trust Securities Non Current Assets Non-Current Investments
65 Uncalled liability on Partly-paid shares Commitments in notes to accounts _
66 General Reserve Shareholder's Funds Reserve and Surplus
67 Subsidy Reserve Shareholder's Funds Reserve and Surplus
Not shown in Balance sheet since these
68 Discount/Loss on Issue of Debentures expenses are to be written off in the year
in which they are incurred
69 Premium on Redemption of Debentures Non Current Liabilities Other Long term Liabilities
Reserve and Surplus (shown as a negative figure)
70 Debit balance of Statement of Profit & Loss Shareholder's Funds
under 'Surplus'
71 Term loan from Bank Non Current Liabilities Long term Borrowings
72 Investments Non Current Assets Non-Current Investments
73 Interest Accrued on Investments Current Assets Other Current Assets
Contingent Liabilities in notes to
74 Guarantees given by the Company _
accounts
75 Long-term Borrowings Non Current Liabilities Long-term Borrowings
76 Short-term Borrowings Current Liabilities Short-term Borrowings
77 Long-term loans Non Current Assets Long term loans
78 Short-term loans Current Assets Short term loans
Property, Plant and Equipments and Intangible
79 Computer Software Non Current Assets
Assets - Intangible Assets
Property, Plant and Equipments and Intangible
80 Building under construction Non Current Assets
Assets - Capital Work in Progress
Property, Plant and Equipments and Intangible
81 Furniture and Fixtures Non Current Assets
Assets - Property, Plant and Equipment
82 Income received in advance Current Liabilities Other Current Liabilities
83 Capital Advances Non Current Assets Long term loans and advances
84 Provision for Retirement benefits Non Current Liabilities Long term Provisions
85 Shares in Listed Companies Non Current Assets Non-Current Investments
86 Mortgage loan Non Current Liabilities Long-term Borrowings