a.

The number and amount of

shares authorized.b. The number of

shares issued, subscribed and fully

paid, and subscribed but not fully paid.

c. Par value per share.

d. A reconciliation of the number of

shares outstanding at the beginning

and at the end of the reporting period.

e. The rights, preferences and

restrictions attaching to each class of

shares including restrictions on the

For each Class of Share
distribution of dividends and the
Capital(Different
repayment of capital.
1 Share Capital classes of preference

shares to be treated f. Shares in respect of each class

separately) in the company held by its holding

company or its ultimate holding

company including shares held by or by

subsidiaries or associates of the

holding company or the ultimate

holding company in aggregate.

g. Shares in the company held by

each shareholder holding more than 5

per cent, shares specifying the number

of shares held.

h. Shares reserved for issue under

options and contracts/commitments for

 the sale of shares/disinvestment,

including the terms and amounts.

i. For the period of five years

immediately preceding the date as at

which the Balance Sheet is prepared.

i. Aggregate number and class of

shares allotted as fully paid-up

pursuant to contract(s) without payment

being received in cash.

ii. Aggregate number and class of

shares allotted as fully paid-up by way

of bonus shares.

iii. Aggregate number and class of

shares bought back.

j. Terms of any securities

convertible into equity/preference

shares issued along with the earliest

date of conversion in descending order

starting from the farthest such date.

k. Calls unpaid (showing aggregate

value of calls unpaid by directors and

officers).

l. Forfeited shares (amount

originally paid-up).
 1) Capital Reserves;2) Capital

Redemption Reserve;

3) Securities Premium Reserve;

4) Debenture Redemption Reserve;

5) Revaluation Reserve;

6) Share Options Outstanding Account;

7) Other Reserves(specify the nature

and purpose of each reserve and the

shall be classified as
amount in respect thereof);

8) Surplus i.e., balance in Statement of

Profit and Loss disclosing allocations

and appropriations such as dividend,

Reserves and
2 bonus snares and transfer to/from
Surplus
reserves, etc.;

(Additions and deductions since last

balance sheet to be shown under each

of the specified heads);

Reserve specifically by earmarked investments shall be

represented termed as a “fund”.

Shall be shown as a negative figure

Debit balance of under the head “Surplus”. Similarly, the
statement of profit and balance of “Reserves and Surplus”,
loss after adjusting negative balance of

surplus, if any, shall be shown under

 the head “Reserves and Surplus” even

if the resulting figure is in the negative.

1) Bonds/debentures;2) Term loans:

(i) from banks.

(ii) from other parties

3) Deferred payment liabilities;

4) Deposits;

shall be classified as
5) Loans and advances from related

parties;

6) Long term maturities of finance lease

Long-Term obligations;
3.
Borrowings
7) Other loans and advances (specify

nature)

SECURED AND UNSECURED (Nature

shall be further sub-
of security shall be specified separately
classified as
in each case)

Where loans have been

The aggregate amount of such loans
guaranteed by
under each head shall be disclosed.
directors or others
 shall be stated in descending order of

maturity or conversion, starting from

Bonds/debentures
farthest redemption or conversion date,
(along with the rate of
as the case may be. Where
interest and particulars
bonds/debentures are redeemable by
of redemption or
instalments, the date of maturity for this
conversion, as the case
purpose must be reckoned as the date
maybe)
on which the first instalment becomes

due.

Particulars of any
which the company has power to
redeemed
reissue shall be disclosed
bonds/debentures

Terms of repayment of term loans and

Shall state
other loans

Period and amount of continuing

default as on the balance sheet date in

Shall specify
repayment of loans and

interest(separately in each case)

Other Long-

4. term shall be classified as (1) Trade payables;(2) Others.

Liabilities
 Long-term 1) Provision for employee benefits;2)
5. shall be classified as
provisions Others (specify nature).

1) Loans repayable on demand;(i) from

banks.

(ii) from other parties.

(iii) Loans and advances from related

shall be classified as
parties;

(iv) Deposits;

(v) Other loans and advances (specify

nature).

Short-term
Borrowings shall secured and unsecured(Nature of
6.
borrowings
further be sub- security shall be specified separately in

classified as each case)

Where loans have been

The aggregate amount of such loans
guaranteed by
under each head shall be disclosed.
directors or others

Period and amount of continuing

default as on the balance sheet date in

Shall specify
repayment of loans and interest

(separately in each case)

 1) Current maturities of long-term

debt;2) Current maturities of finance

lease obligations;

3) Interest accrued but not due on

borrowings;

4) Interest accrued and due on

borrowings;

5) Income received in advance;

6) Unpaid Jividends;

7) Application money received for

allotment of securities and due for

refund and interest accrued thereon.

Other current Share application money includes

7. shall be classified as
liabilities advances towards allotment of share

capital. The terms and conditions

including the number of shares

proposed to be issued, the amount of

premium, if any, and the period before

which shares shall be allotted shall be

disclosed. It shall also be disclosed

whether the company has sufficient

authorised capital to cover the share

capital amount resulting from allotment

of shares out of such share application

money. Further, the period for which

the share application money has been

pending beyond the period for

allotment as mentioned in the

document inviting application for shares

 along with the reason for such share

application money being pending shall

be disclosed. Share application money

not exceeding the issued capital and to

the extent not refundable shall be

shown under the head Equity and

share application money to the extent

refundable, i.e., the amount in excess

of subscription or in case the

requirements of minimum subscription

are not met, shall be separately shown

under “Other current liabilities”;

8) Unpaid matured deposits and

interest accrued thereon;

9) Unpaid matured debentures and

interest accrued thereon;

10) Other payables (specify nature).

Short-term 1) Provision for employee benefits2)

8 shall be classified as
provisions Others (specify nature).

1) Land;2) Buildings;

3) Plant and Equipment;

Tangible Classification shall be
9.
assets given as 4) Furniture and Fixtures;

5) Vehicles;
 6) Office equipment;

7) Others (specify nature).

Under lease shall be

under each class of asset
separately specified

A reconciliation of the showing additions, disposals,

gross and net carrying acquisitions through business

amounts of each class combinations and other adjustments

of assets at the and the related depreciation and

beginning and end of impairment losses/reversals shall be

the reporting period disclosed separately.

Where sums have been

written-off on a

eduction of capital or shall show the reduced or increased

revaluation of assets or figures as applicable and shall by way

where sums have been of a note also show the amount of the

added on reduction or increase as applicable

revaluation of assets, together with the date thereof for the

every balance sheet first five years subsequent to the date

subsequent to date of of such reduction or increase.

such write-off, or

addition

Intangible Classification shall be

10 1) Goodwill;2) Brands /trademarks;
assets given as
 3) Computer software;

4) Mastheads and publishing titles;

5) Mining rights;

6) Copyrights, and patents and other

intellectual property rights, services and

operating rights;

7) Recipes, formulae, models, designs

and prototypes;

8) Licences and franchise;

9) Others (specify nature).

A reconciliation of the showing additions, disposals,

gross and net carrying acquisitions through business

amounts of each class combinations and other adjustments

of assets at the and the related depreciation and

beginning and end of impairment losses/reversals shall be

the reporting period disclosed separately.

Where sums have been

shall show the reduced or increased
written-off on a
figures as applicable and shall by way
eduction of capital or
of a note also show the amount of the
revaluation of assets or
reduction or increase as applicable
where sums have been
together with the date thereof for the
added on
first five years subsequent to the date
revaluation of assets,
of such reduction or increase.
every balance sheet
 subsequent to date of

such write-off, or

addition

1) Investment property;2) Investments

in Equity Instruments;

3) Investments in preference shares;

4) Investments in Government or trust

securities;

5) Investments in debentures or bonds;

6) Investments in Mutual Funds;

7) Investments in partnership firms;

shall be classified as 8) Other non-current investments

Non-current trade investments and (specify nature). Under each
11.
investments other investments and classification, details shall be given of
further classified as names of the bodies corporate

indicating separately whether such

bodies are

(i) subsidiaries,

(ii) associates,

(iii) joint ventures, or

(iv) controlled special purpose entities

in whom investments have been made

and the nature and extent of the

investment so made in each such body

 corporate (showing separately

investments which are partly-paid). In

regard to investments in the capital of

partnership firms, the names of the

firms (with the names of all their

partners, total capital and the shares of

each partner) shall be given.

Investments carried at should be separately stated specifying

other than at cost the basis for valuation thereof;

1) Aggregate amount of quoted

investments and market value

thereof;2) Aggregate amount of

The following shall also
unquoted investments;
be disclosed

3) Aggregate provision for diminution in

value of investments.

1) Capital Advances;2) Security

Deposits;

Long-term
loans and advances 3) Loans and advances to related
12. loans and
shall be classified as: parties (giving details thereof);
advances

4) Other loans and advances (specify

nature).
 1) Secured, considered good;2)
The above shall also be
Unsecured, considered good;
separately sub-

classified as: 3) Doubtful.

Allowance for bad and

shall be disclosed under the relevant
doubtful loans and
heads separately.
advances

Loans and advances

due by directors or

other officers of the

company or any of

them either severally or

jointly with any other

should be separately stated.
persons or amounts

due by firms or private

companies respectively

in which any director is

a partner or a director

or a member

1) Long-term Trade Receivables

(including trade receivables on deferred

Other non-
credit terms);2) Others (specify nature);
13. current shall be classified as

assets 3) Long term Trade Receivables, shall

be sub-classified as:
 (i) Secured, considered good;(ii)

Unsecured, considered good;

(iii) Doubtful

Allowance for bad and doubtful debts

shall be disclosed under the relevant

heads separately.

Debts due by directors or other officers

of the company or any of them either

severally or jointly with any other

person or debts due by firms or private

companies respectively in which any

director is a partner or a director or a

member should be separately stated.

1) Investments in Equity Instruments;2)

Investment in Preference Shares;

3) Investments in Government or trust

securities:

shall be classified as 4) Investments in debentures or bonds;

Current 5) Investments in Mutual Funds;

14.
Investments
6) Investments in partnership firms;

7) Other investments (specify nature).

Under each details shall be given of names of the

classification bodies corporate indicating separately
 whether such bodies are:(i)

subsidiaries,

(ii) associates,

(iii) joint ventures, or

(iv) controlled special purpose entities

in whom investments have been made

and the nature and extent of the

investment so made in each such body

corporate (showing separately

investments which are partly paid). In

regard to investments in the capital of

partnership firms, the names of the

firms (with the names of all their

partners, total capital and the shares of

each partner) shall be given.

1) The basis of valuation of individual

investments2) Aggregate amount of

quoted investments and market value

thereof;
following shall also be

disclosed: 3) Aggregate amount of unquoted

investments;

4) Aggregate provision made for

diminution in value of investments

 1) Raw materials;2) Work-in-progress;

3) Finished goods;

4) Stock-in-trade (in respect of goods

Inventories shall be acquired for trading);

classified as:
5) Stores and spares;

6) Loose tools;
15. Inventories

7) Others (specify nature)

shall be disclosed under the relevant

Goods-in-transit
sub-head of inventories

Mode of valuation shall be stated

Aggregate amount of Trade

Receivables outstanding for a period

exceeding six months from the date

they are due for payment

Shall separately state

Trade
16. shall be sub-classified 1) Secured, considered good;2)
Receivables
as Unsecured, considered good;

3) Doubtful.

Allowance for bad and doubtful debts

shall be disclosed under the relevant

heads separately.
 Debts due by directors or other officers

of the company or any of them either

severally or jointly with any other

person or debts due by firms or private

companies respectively in which any

director is a partner or a director or a

member should be separately stated.

1) Balances with banks;2) Cheques,

drafts on hand;

shall be classified as
3) Cash on hand;

4) Others (specify nature)

Earmarked balances

with banks (for

Cash and shall be separately stated
example, for unpaid
17. cash
dividend)
equivalents

Balances with banks to

the extent held as

margin money or

security against the shall be disclosed separately.

borrowings,

guarantees, other

commitments
 Repatriation

restrictions, if any, in
shall be disclosed separately.
respect of cash and

bank balances

Bank deposits with

more than twelve shall be disclosed separately.

months maturity

1) Loans and advances to related

shall be classified as: parties (giving details thereof);2) Others

(specify nature).

1) Secured, considered good;2)

above shall also be
Unsecured, considered good;
sub-classified as
3) Doubtful.

Short-term

18. loans and

Allowance for bad and
advances shall be disclosed under the relevant
doubtful loans and
heads separately
advances

Loans and advances

due by directors or

other officers of the

shall be separately stated
company or any of

them either severally or

jointly with any other

 person or amounts due

by firms or private

companies respectively

in which any director is

a partner or a director

or a member

Other current
which incorporates current assets that
assets
19. an all-inclusive heading do not fit into any other asset
(specify
categories
nature)

Contingent

liabilities (to 1) Claims against the company not

20. shall be classified as
the extent acknowledged as debt;

not

2) Guarantees;3) Other money for

which the company is contingently

liable.
provided for)
1) Estimated amount of contracts
commitments
remaining to be executed on capital
(to the extent shall be classified as
account and not provided for;
not provided

for) 2) Uncalled liability on shares and other

investments partly paid;

3) Other commitments (specify nature).