SCHEDULE - 02 - RESERVES AND SURPLUS - Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018

2 [SCHEDULE II [See sub-rule (1) of rule 4] RESERVES AND SURPLUS (Amount in Rs.) Current Year Previous Year 1.Capital Reserve As per last Account Addition during the year Less: Deductions during the year 2. Revaluation Reserve As per last Account Addition during the year Less: Deductions during the year 3.Special Reserves As per last Account Addition during the year Less: Deductions during the year 4.General Reserve As per last Account Addition during the year Less: Deductions during the year TOTAL ] ********** Notes 1. Inserted vide NOTIFICATION [F. No. 30/13/2018-Insolvency] dated 01-05-2018