GENERAL INSTRUCTION FOR PREPARATION OF BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY(section 129)

GENERAL INSTRUCTIONS

(1)    Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head or sub-head or any changes, in the financial statements or statements forming part thereof, the same shall be made and the requirements of this Schedule shall stand modified accordingly.(2)    The disclosure requirements specified in this Schedule are in addition to and not in substitution of the disclosure requirements specified in the Accounting Standards prescribed under the Companies Act, 2013. Additional disclosures specified in the Accounting Standards shall be made in the notes to accounts or by way of additional statement unless required to be disclosed on the face of the Financial Statements. Similarly, all other disclosures as required by the Companies Act shall be made in the notes to accounts in addition to the requirements set out in this Schedule.

(3)    (i) Notes to accounts shall contain information in addition to that presented in the Financial Statements and shall provide where required

a)      narrative descriptions or disaggregation’s of items recognized in those statements; and

b)      Information about items that do not qualify for recognition in those statements.

(ii) Each item on the face of the Balance Sheet and Statement of Profit and Loss shall be cross-referenced to any related information in the notes to accounts. In preparing the Financial Statements including the notes to accounts, a balance shall be maintained between providing excessive detail that may not assist users of financial statements and not providing important information as a result of too much aggregation

(4)    (i) Depending upon the turnover of the company, the figures appearing in the Financial Statements maybe rounded off as given below:—

(ii) Once a unit of measurement is used, it shall be used uniformly in the Financial Statements.(5)    Except in the case of the first Financial Statements laid before the Company (after its incorporation) the corresponding amounts (comparatives) for the immediately preceding reporting period for all items shown in the Financial Statements including notes shall also be given.

(6)    For the purpose of this Schedule, the terms used herein shall be as per the applicable

Accounting Standards.

Note: —this part of Schedule sets out the minimum requirements for on the face of the Balance Sheet, and the Statement of Profit and Loss (hereinafter referred to as —Financial Statements || for the purpose of this Schedule) and Notes. Line items, sub-line items and sub-totals shall be presented as an addition or substitution on the face of the Financial Statements when such presentation is relevant to an understanding of the company’s financial position or performance or to cater to industry/sector-specific disclosure requirements or when required for compliance with the amendments to the Companies Act or under the Accounting Standards.

Notes

Current Year

Previous Year

(in Rs.)

(in Rs.)

EQUITY AND LIABILITIES

Shareholders Fund

Share Capital

1

Reserves & Surplus

2

Money Received against Warrants

Share Application Money pending allotment

Non-current Liabilities

Long Term Borrowings

3

Deferred Tax Liabilities (Net)

4

Other Long-Term Liabilities

5

Long Term Provisions

6

Current Liabilities

Short Term Borrowings

7

Trade Payables

8

Other Current Liabilities

9

Short Term Provisions

10

Total

ASSETS

Non-current Assets

Fixed Assets

11

Tangible Assets

Intangible Assets

Capital Work-in-Progress

Intangible Assets under development

Non-current Investments

12

Deferred Tax Assets (Net)

Long Term Loans & Advances

13

Other Non-current Assets

14

Current Assets

Current Investments

15

Inventories

16

Trade Receivables

17

Cash and Cash Equivalents

18

Short Term Loans & Advances

19

Other Current Assets

20

Total

Significant Accounting Policies

The accompanying notes are an integral part of the financial statements

PARTICULARS

1.

When an asset shall be classified as current?

If it satisfies any of the given criteria

(a) it is expected to be realized, or is intended for sale or consumption, in the company’s normal operating cycle; or

(b) it is held primarily for the purpose of being traded; or

(c) it is expected to be realized within twelve months after the reporting date; or

(d) it is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date.

2.

When an asset shall be classified as Non-Current ?

Asset other than Current Asset shall be classified as non-current

Operating Cycle

Time between The acquisition of assets for processing And

Their realization in cash or cash equivalents

Where the normal operating cycle cannot be identified: It is assumed to have a duration of 12 months

When liability shall be classified as current ?

If it satisfies any of thegiven criteria

(a) It is expected to be settled in the company normal operating cycle; or

(b) It is held primarily for the purpose of being traded; or

(c) It is due to be settled within twelve months after the reporting date; or

(d)The company does not have an unconditional right to defer settlement of the liability for least twelve months after the reporting cm Terms of a liability that could, at the option the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.

When aliability shall be classified as Non-Current ?

Liability other than Current liability shall be classified as Non-Current.

When receivable shall be classified as a “trade receivable” ?

If it is in respect of the amount due on account of goods sold or services rendered

In The Normal Course Of Business

When payable shall be classified as a “trade payable” ?

If it is in respect of the amount due on account of goods purchased or services received

In The Normal Course Of Business

1

Share Capital

For each Class of Share Capital(Different classes of preference shares to be treated separately)

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 distribution of dividends and the repayment of capital.

f.        Shares in respect of each class 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).

2

Reserves and Surplus

Shall be classified as

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 amount in respect thereof);

8) Surplus i.e., balance in Statement of Profit and Loss disclosing allocations and appropriations such as dividend, bonus snares and transfer to/from reserves, etc.;

(Additions and deductions since last balance sheet to be shown under each of the specified heads);

Reserve specifically represented

By earmarked investments shall be termed as a “fund”.

Debit balance of statement of profit and loss

Shall be shown as a negative figure under the head “Surplus”. Similarly, the balance of “Reserves and Surplus”, 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.

3.

Long-Term Borrowings

Shall be classified as

1) Bonds/debentures;

2) Term loans:

(i) from banks.

(ii) from other parties

3) Deferred payment liabilities;

4) Deposits;

5) Loans and advances from related parties;

6) Long term maturities of finance lease obligations;

7) Other loans and advances (specify nature)

Shall be further sub-classified as

SECURED AND UNSECURED (Nature of security shall be specified separately in each case)

Where loans have been guaranteed by directors or others

The aggregate amount of such loans under each head shall be disclosed.

Bonds/debentures (along with the rate of interest and particulars of redemption or conversion, as the case maybe)

Shall be stated in descending order of maturity or conversion, starting from farthest redemption or conversion date, as the case may be. Where bonds/debentures are redeemable by instalments, the date of maturity for this purpose must be reckoned as the date on which the first instalment becomes due.

Particulars of any redeemed bonds/debentures

Which the company has power to reissue shall be disclosed

Shall state

Terms of repayment of term loans and other loans

Shall specify

Period and amount of continuing default as on the balance sheet date in repayment of loans and interest(separately in each case)

4.

Other Long-term Liabilities

Shall be classified as

(1)    Trade payables;

(2)    Others.

5.

Long-term provisions

Shall be classified as

1) Provision for employee benefits;

2) Others (specify nature).

6.

Short-term borrowings

Shall be classified as

1) Loans repayable on demand;

(i) from banks.

(ii) from other parties.

(2) Loans and advances from related parties;

(3) Deposits;

(4) Other loans and advances (specify nature).

Borrowings shall further be sub-classified as

Secured and unsecured(Nature of security shall be specified separately in each case)

Where loans have been guaranteed by directors or others

The aggregate amount of such loans under each head shall be disclosed.

Shall specify

Period and amount of continuing default as on the balance sheet date in repayment of loans and interest (separately in each case)

7.

Other current liabilities

Shall be classified as

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 Dividends;

7) Application money received for allotment of securities and due for refund and interest accrued thereon. Share application money includes 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 authorized 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).

8

Short-term provisions

Shall be classified as

1) Provision for employee benefits

2) Others (specify nature).

9.

Tangible assets

Classification shall be given as

1) Land;

2) Buildings;

3) Plant and Equipment;

4) Furniture and Fixtures;

5) Vehicles;

6) Office equipment;

7) Others (specify nature).

Under lease shall be separately specified

Under each class of asset

A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period

Showing additions, disposals, acquisitions through business combinations and other adjustments and the related depreciation and impairment losses/reversals shall be disclosed separately.

Where sums have been written-off on aneducation of capital or revaluation of assets or where sums have been added   on revaluation   of   assets, every   balance     sheet subsequent to date of such       write-off,     or addition

Shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first five years subsequent to the date of such reduction or increase.

10

Intangible assets

Classification shall be given as

1) Goodwill;

2) Brands /trademarks;

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) Licenses and franchise;

9) Others (specify nature).

A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period

Showing additions, disposals, acquisitions through business combinations and other adjustments and the related depreciation and impairment losses/reversals shall be disclosed separately.

Where sums have been written-off on aneducation of capital or revaluation of assets or where sums have been added   on revaluation   of   assets, every   balance     sheet subsequent to date of such       write-off,     or addition

Shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first five years subsequent to the date of such reduction or increase.

11.

Non-current investments

Shall be classified as trade investments and other investments and further classified as

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;

8) Other non-current investments (specify nature). Under each classification, details shall be given of 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 other than at cost

Should be separately stated specifying the basis for valuation thereof;

The following shall also be disclosed

1) Aggregate amount of quoted investments and market value thereof;

2) Aggregate amount of unquoted investments;

3) Aggregate provision for diminution in value of investments.

12.

Long-term loans and advances

Loans and advances shall be classified as:

1) Capital Advances;

2) Security Deposits;

3) Loans and advances to related parties (giving details thereof);

4) Other loans and advances (specify nature).

The above shall also be separately sub-classified as:

1) Secured, considered good;

2) Unsecured, considered good;

3) Doubtful.

Allowance for bad and doubtful loans and advances

Shall be disclosed under the relevant heads separately.

Loans and advances due by directors or other officers of the company or any of them either severally or jointly with any other persons or amounts due by firms or private companies respectively in which any director is a partner or a director or a member

Should be separately stated.

13.

Other non-current assets

Shall be classified as

1) Long-term Trade Receivables (including trade receivables on deferred credit terms);

2) Others (specify nature);

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.

14.

Current Investments

Shall be classified as

1) Investments in Equity Instruments;

2) Investment in Preference Shares;

3) Investments in Government or trust securities:

4) Investments in debentures or bonds;

5) Investments in Mutual Funds;

6) Investments in partnership firms;

7) Other investments (specify nature).

Under each classification

Details shall be given of 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.

Following shall also be disclosed:

1) The basis of valuation of individual investments

2) Aggregate amount of quoted investments and market value thereof;

3) Aggregate amount of unquoted investments;

4) Aggregate provision made for diminution in value of investments

15.

Inventories

Inventories shall be classified as:

1) Raw materials;

2) Work-in-progress;

3) Finished goods;

4) Stock-in-trade (in respect of goods acquired for trading);

5) Stores and spares;

6) Loose tools;

7) Others (specify nature)

Goods-in-transit

Shall be disclosed under the relevant sub-head of inventories

Mode of valuation

Shall be stated

16.

Trade Receivables

Shall separately state shall be sub-classified as

Aggregate amount of Trade Receivables outstanding for a period exceeding six months from the date they are due for payment

1) Secured, considered good;

2) 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.

17.

Cash and cash equivalents

Shall be classified as

1) Balances with banks;

2) Cheques, drafts on hand;

3) Cash on hand;

4) Others (specify nature)

Earmarked balances with banks (for example, for unpaid dividend)

Shall be separately stated

Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments

Shall be disclosed separately.

Repatriation restrictions, if any, in respect of cash and bank balances

Shall be disclosed separately.

Bank deposits with more than twelve months maturity

Shall be disclosed separately.

18.

Short-term loans and advances

Shall be classified as:

1) Loans and advances to related parties (giving details thereof);

2) Others (specify nature).

Above shall also be sub-classified as

1) Secured, considered good;

2) Unsecured, considered good;

3) Doubtful.

Allowance for bad and doubtful loans and advances

Shall be disclosed under the relevant heads separately

Loans and advances due by directors or other officers of the 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

Shall be separately stated

19.

Other current assets (specify nature)

An all-inclusive heading

Which incorporates current assets that do not fit into any other asset categories

20.

Contingent liabilities (to the extent not

Shall be classified as

1) Claims against the company not acknowledged as debt;

Provided for) commitments (to the extent not provided for)

Shall be classified as

2) Guarantees;

3) Other money for which the company is contingently liable.

1) Estimated amount of contracts remaining to be executed on capital account and not provided for;

2) Uncalled liability on shares and other investments partly paid;

3) Other commitments (specify nature).

Notes

Current Year

Previous Year

(in Rs.)

(in Rs.)

Continuing Operations

REVENUE

2

Revenue from Operations

Less : Excise Duty

Revenue from Operations (Net)

21

Other Income

22

Total Revenue

EXPENSES

Cost of Materials Consumed

23

Purchases of Stock-in-Trade

24

(Increase)/Decrease in Inventories of FG/WIP/Stock-in-trade

25

Employee Benefit Expenses

26

Finance Cost

27

Depreciation &Amortization Expenses

28

Other Expenses

29

Total Expenses

Profit Before Exceptional and Extraordinary Items & Tax

Exceptional Income / Expenses

Profit Before Extraordinary Items & Tax

Prior Period Items

Extraordinary Items

Profit Before Tax

Provision for Taxation

 30

Profit/(Loss) for the period from continuing operations

Discontinuing Operations

Profit/(Loss) from Discontinuing operations

Tax expense of Discontinuing operations

Profit/(Loss) from Discontinuing operations after Tax

Profit/(Loss) for the period

Earnings per Share

3

Basic EPS (in Rs.)

Diluted EPS (in Rs.)

Particulars

Current Year

Previous Year

1.  SHARE CAPITAL

Authorized Share Capital :

--- Equity Shares of Rs.—each

Issued Subscribed and Paid-Up Capital :

--- Equity Shares of Rs.—each

Less: Calls unpaid by Directors & Officers

Less: Calls unpaid by Others

Less: Shares Forfeited :

Add: Forfeited Shares Reissued

Total 

2.  RESERVES & SURPLUS

Capital Surplus

As per last Balance Sheet

Add : Additions during the year

Less : Transfer / Adjustment during the year

Profit & Loss Account

As per last Balance Sheet

Add : Transfer from General Reserves

Add : Transfer from Capital Reserves

Add : Transfer from Special Sources

Add : Transfer from Other Reserves

Add : Other Additions

Less : Transfer to General Reserves

Less : Transfer to Statutory Reserves

Less : Transfer to Capital Reserves

Less : Transfer to Capital Redemption Reserves

Less : Transfer to Debenture Redemption Reserves

Less : Transfer to Other Reserves

Less : Appropriation for Interim Dividend

Less : Appropriation for Final Dividend

Less : Appropriation for Preference Dividend

Less : Appropriation for Special Dividend

Less : Appropriation for Dividend Distribution Tax on Equity Dividend

Less : Appropriation for Dividend Distribution Tax on Preference Dividend

Less : Other Deductions(Misc./Preliminary Exps not w/off)

Surplus / (Deficit) during the year

 Total

3. LONG TERM BORROWINGS

Secured

Bonds

Debentures

Loans from Banks

Loans from Financial Institutions

Loans from related parties

 Loans from Other

 Secured Deposits

Loan from Subsidiaries

Loan from Directors

Loan from Managers

Loan taken for Fixed Assets

Hire Purchase Installment Payable

Other Secured Borrowings

Unsecured

Bonds

Debentures

Loans from Banks

Loans from Financial Institutions

Loans from related parties

 Loans from Other

 Unsecured Deposits

Loan from Subsidiaries

Loan from Directors

Loan from Managers

Loan taken for Fixed Assets

Hire Purchase Installment Payable

Other Secured Borrowings

Total

4. DEFERRED TAX ASSET / LIABILITIES

Deferred Tax Liabilities

Branch Profit Tax

Others

Deferred Tax Assets

Fixed Assets

Others

 Total

5. OTHER LONG-TERM LIABILITIES

Trade Payables

Other Long-Term Liabilities

 Total

6. LONG TERM PROVISIONS

Provision for Employee Related Liabilities

Employee Health Insurance

Other Long-Term Provisions

Others

 Total

7. SHORT TERM BORROWINGS

Secured

Bonds

Debentures

Loans from Banks

Loans from Financial Institutions

Loans from related parties

 Loans from Other

 Secured Deposits

Loan from Subsidiaries

Loan from Directors

Loan from Managers

Loan taken for Fixed Assets

Hire Purchase Installment Payable

Other Secured Borrowings

Unsecured

Bonds

Debentures

Loans from Banks

Loans from Financial Institutions

Loans from related parties

 Loans from Other

 Unsecured Deposits

Loan from Subsidiaries

Loan from Directors

Loan from Managers

Loan taken for Fixed Assets

Hire Purchase Installment Payable

Other Secured Borrowings

Total

8. TRADE PAYABLES

Creditors for Materials

Creditors for Expenses

Other Creditors

Total

9. OTHER CURRENT LIABILITIES

Current Maturity of Long-Term Debt

Current Maturity of Finance Lease Obligation

Interest Accrued but not Due

Interest Accrued and Due

Advances Received

Unclaimed / Unpaid Amounts

Share Application Money Refundable

Other Payables

 Total

10. SHORT TERM PROVISIONS

Provision for Employee Related Liabilities

Provision for  Employees

Provision for Dividend

Provision for Dividend Distribution Tax

Provision for Statutory Liabilities

Other Short-Term Provisions

Total

11. FIXED ASSETS

Tangible

Land & Building

Add: Additions

Less: Deductions

Less: Depreciation

Plant & Machinery

Add: Additions

Less: Deductions

Less: Depreciation

Furniture

Add: Additions

Less: Deductions

Less: Depreciation

Other Assets, etc

Add: Additions

Less: Deductions

Less: Depreciation

Intangible Assets

Goodwill

Brands / Trademarks

Computer Software

Mastheads and publishing titles

Copyrights

Patents

Other intellectual property rights,

Services & operating rights

Less: Amortization

Total Assets

12. NON-CURRENT INVESTMENTS

A. Quoted Investments

1. Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

Other Investments

2. Non-Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

Other Investments

3. Other Investments

Investments in Associates

Investments in Joint Venture

Investments in Subsidiaries

Investments in Controlled Special Purpose Entities

B. Unquoted Investments

1. Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

In Mutual Funds

In Property

Other Investments

2. Non-Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

In Mutual Funds

In Property

Other Investments

3. Other Investments

Investments in Associates

Investments in Joint Venture

Investments in Subsidiaries

Investments in Controlled Special Purpose Entities

Investment in Capital of Partnership Firm

Less : Provision for Diminution in Non-current Investments

Total 

13. LONG TERM LOANS & ADVANCES

Capital Advances

Inter-Corporate Deposits

Deposit with Statutory Authorities

Other Security Deposits

Given to Subsidiaries

Given to Associates

Given to Directors

Given to Other Related Parties

Given to Suppliers

Given to Employees

Other Long-Term Loans & Advances

 Total

14. OTHER NON-CURRENT ASSETS

Long Term Trade Receivables

Other Non-Current Assets

 Total

15. CURRENT INVESTMENTS

A. Quoted Investments

1. Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

Other Investments

2. Non-Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

Other Investments

3. Other Investments

Investments in Associates

Investments in Joint Venture

Investments in Subsidiaries

Investments in Controlled Special Purpose Entities

B. Unquoted Investments

1. Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

In Mutual Funds

In Property

Other Investments

2. Non-Trade Investments

In Government Securities of Local Authorities

In Debt Securities

In Equity Securities

In Preference Securities

In Mutual Funds

In Property

Other Investments

3. Other Investments

Investments in Associates

Investments in Joint Venture

Investments in Subsidiaries

Investments in Controlled Special Purpose Entities

Investment in Capital of Partnership Firm

Less : Provision for Diminution in Non-current Investments

Total 

16. INVENTORIES

Raw materials

Work in progress

Finished goods

Stock in trade (in respect of goods acquired for trading)

Stores & Spares

Loose Tools

Others (Specify)

Consumables

Packing materials

Total

17. TRADE RECEIVABLES

Secured - Considered Good

Outstanding for  more than six months

Others

Unsecured - Considered Good

Outstanding for  more than six months

Others

Unsecured - Considered Doubtful

Outstanding for  more than six months

Others

Other Trade Receivables

Less : Provision for Doubtful Debts

Total

18. Cash & Cash Equivalents

Cash in Hand

Balance at Banks

Total

19. SHORT TERM LOANS & ADVANCES

Given to Subsidiaries

Given to Associates

Given to Directors

Given to Other Related Parties

Given to Suppliers

Given to Employees

Other Long-Term Loans & Advances

 Total

20. OTHER CURRENT ASSETS

Interest Accrued on Investments

Unbilled Revenue

Payment of Taxes

Dividend Receivable

Recoverable from government agencies

Export Incentives Receivables

Interest Income Accrued but Not Due

Assets Held up Disposal

Derivative Assets

Prepaid Expenses

Notes Receivable

Claims Recoverable

Other Receivables

Total

21. REVENUE FROM OPERATIONS

Revenue from Sale of Products

Export Sales

Domestic Sales

Revenue from Sale of Services

Revenue from Contract

Works Contract

Revenue from Intangible Assets

Patents Charges

Revenue from Other Operations

Other Income

Total

Less : Service Tax Collected

Less : Other Duties & Taxes Collected

Less : Inter Division Transfers

Less : Brokerage Discounts & Rebates

Less : Sales Return

Less : Other Allowances & Deductions against Sales

Total

22. OTHER INCOME

Rent Receipt

Commission

Dividend Income

Interest Income

Profit on sale of fixed assets

Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT)

Profit on sale of other investment

Profit on account of currency fluctuation

Agriculture income

Net gain / (loss) on sale of investment

Other non-operating income

Other Income

Total

23. COST OF MATERIALS CONSUMED

Raw Materials, Packing Materials, Stores & Spares

Opening Stock

Add: Purchases

Add: Incidental Expenses on purchase

Less: Purchase Returns

Less: Closing Stock

Total

24. PURCHASE OF STOCK IN TRADE

Traded Goods

Finished Goods

Total

25. (INCREASE)/ DECREASE IN INVENTORIES

Traded Goods

Opening Stock

Less: Closing Stock

Finished Goods

Opening Stock

Less: Closing Stock

Work in Progress

Opening Stock

Less: Closing Stock

Total

26. EMPLOYEE BENEFIT EXPENSES

Salaries & Wages

Overtime Wages

Bonus

 Director’s Remuneration

 Managerial Remuneration

 Reimbursement of Medical Exp

 Leave Encashment

 Leave Travel Benefits

 Contribution to approved Superannuation fund

 Contribution to recognized Provident fund

 Contribution to recognized Gratuity fund

 Contribution to any other fund/ESI

 Any other benefit to employees in respect of which expenditure has been incurred.

Gratuity

Performance Pay

Profit Share

Total

27. FINANCE COSTS

Interest Expenses

Other borrowing cost

Net Loss / (Gain) on foreign currency transaction

Forward cancellation

Bank charges/Bank Guarantee Charges

Total

28. DEPRECIATION & AMORTISATION EXPENSE

Depreciation Expense

Amortization Expense

Total

29. OTHER EXPENSES

Manufacturing & Service Cost

 Transportation charges/Freight

 Consumption of stores and spare parts:

 Oil

 Packing Materials

 Stores

 Other consumables

 Tools, Jigs & fixtures

 Power and fuel. (Electricity/Generator Exp)

 Repairs to buildings.

 Repairs to machinery

 Research & Development Expenditure

 Installation S/W

 Payment to Auditors

 As auditors - statutory audit

 For taxation matters 

 For company law matters 

 For management services 

 For other services 

 Reimbursement of expenses

Selling/Marketing  Expenses

 Sales promotion including publicity (other than advertisement)

 Advertisement

 Commission Paid

Other  Expenses

Duties and taxes in respect of goods and services purchased

 Custom duty

 Countervailing duty

 Special additional duty

 Union excise duty

 Service tax

 VAT/ Sales tax

 Any other tax

 Rents

Insurance

     Medical Insurance

     Life Insurance

     Key-man Insurance

     Other Insurance including factory, office, car, goods, etc

 Workmen and staff welfare expenses

 Entertainment

 Hospitality

 Conference

 Hotel, Boarding and Lodging

 Travelling expenses including foreign travelling

 Conveyance Expenses

 Telephone Expenses

 Guest House Expenses

 Club expenses

 Festival celebration expenses

 Scholarships

 Gift

 Donation

Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)

 Union Excise Duty

 Service Tax

 VAT/Sales Tax

 Cess

 Any other rate, tax, duty or cess

 Other Expenses

 Bad debts

 Provision for bad & doubtful debts

 Other Provisions