9911796707
TMI BlogSCHEDULE III -See section 129X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 disaggregations of items recognised 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 21 [Total Income] of the company, the figures appearing in the Financial Statements 21 [shall] be rounded off as given below:- 21 [Total Income] Rounding off (a) less than one hundred crore rupees To the nearest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) Capital work-in-progress (iv) Intangible assets under development (b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets (2) Current assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets TOTAL See accompanying notes to the Financial Statements. Notes:- GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET 1. An asset shall be classified as current when it satisfies any of the following criteria:- (a) it is expected to be realised in, or is intended for sale or consumption in, the company's normal operating cycle; (b) it is held primarily for the purpose of being traded; (c) it is expected to be realised 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. All other assets shall be classified as non-current. 2. An operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. Where the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allotted as fully paid-up pursuant to contract(s) without payment being received in cash. (B) Aggregate number and class of shares allotted as fully paid-up by way of bonus shares. (C) 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). 24 [(m) A company shall disclose Shareholding of Promoters* as below: Shares held by promoters at the end of the year % Change during the year*** S. No Promoter name No. of Shares** % of total shares** Total *Promoter here means promoter as defined in the Companies Act, 2013. ** Details shall be given separately for each class of shares *** percentage change shall be computed with respect to the number at the beginning of the year or if issued during the year for the first time then with respect to the date of issue.] B. Reserves and Surplus (i) Reserves and Surplus shall be classified as : (a) Capital Reserves; (b) Capital Redemption Reserv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. E. Long-term provisions The amounts shall be classified as : (a) Provision for employee benefits; (b) Others (specify nature). F. Short-term borrowings (i) Short-term borrowings shall be classified as : (a) Loans repayable on demand; (A) from banks. (B) from other parties. (b) Loans and advances from related parties; (c) Deposits; (d) Other loans and advances (specify nature). (ii) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case. (iii) Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed. (iv) Period and amount of default as on the balance sheet date in repayment of loans and interest, shall be specified separately in each case. 25 [(v) current maturities of Long term borrowings shall be disclosed separately.] 2 [FA. Trade Payables The following details relating to Micro, Small and Medium Enterprises shall be disclosed in the notes:- (a) the principal amount and the interest due thereon (to be shown separately) remaining unpaid to any supplier at the end of each accounting year; (b) the amount of interest paid by the buyer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 ther current liabilities ; (h) Unpaid matured deposits and interest accrued thereon; (i) Unpaid matured debentures and interest accrued thereon; (j) Other payables (specify nature). H. Short-term provisions The amounts shall be classified as : (a) Provision for employee benefits. (b) Others (specify nature). I. 28 [Property, Plant and Equipment] (i) Classification shall be given as : ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether with the date thereof for the first five years subsequent to the date of such reduction or increase. K. Non-current investments (i) Non-current investments shall be classified as trade investments and other investments and further classified as : (a) Investment property; (b) Investments in Equity Instruments; (c) Investments in preference shares; (d) Investments in Government or trust securities; (e) Investments in debentures or bonds; (f) Investments in Mutual Funds; (g) Investments in partnership firms; (h) 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. (ii) Investments carried at other than at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osure shall be from the date of the transaction. Unbilled dues shall be disclosed separately.] N. Current Investments (i) Current investments shall be classified as : (a) Investments in Equity Instruments; (b) Investment in Preference Shares; (c) Investments in Government or trust securities; (d) Investments in debentures or bonds; (e) Investments in Mutual Funds; (f) Investments in partnership firms; (g) 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. (ii) The following shall also be disclosed : (a) The basis of valuation of individual investments; (b) Aggregate amount of quoted investments and market value thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be classified as : (a) Loans and advances to related parties (giving details thereof); (b) Others (specify nature). (ii) The above shall also be sub-classified as : (a) Secured, considered good; (b) Unsecured, considered good; (c) Doubtful. (iii) Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately. (iv) 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. S. Other current assets (specify nature) This is an all-inclusive heading, which incorporates current assets that do not fit into any other asset categories. T. Contingent liabilities and commitments (to the extent not provided for) (i) Contingent liabilities shall be classified as : (a) Claims against the company not acknowledged as debt; (b) Guarantees; (c) Other money for which the company is contingently liable. (ii) Commitments shall be classified as : (a) Estimated amount of contracts remaining to be executed on capital account and not provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Company has revalued its Property, Plant and Equipment, the company shall disclose as to whether the revaluation is based on the valuation by a registered valuer as defined under rule 2 of the Companies (Registered Valuers and Valuation) Rules, 2017. (ii) Following disclosures shall be made where Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person, that are: (a) repayable on demand or (b) without specifying any terms or period of repayment Type of Borrower Amount of loan or advance in the nature of loan outstanding Percentage to the total Loans and Advances in the nature of loans Promoters Directors KMPs Related Parties (iv) Capital-Work-in Progress (CWIP) (a) For Capital-work-in progress, following ageing schedule shall be given: CWIP aging schedule (Amount in Rs.) CWIP Amount in CWIP for a period of Total* Less than 1 year 1-2 years 2-3 years More than 3 years Projects in progress Projects temporarily suspended *Total shall tally with CWIP amount in the balance sheet. (b) For capital-work-in progress, whose completion is overdue or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any to be adequately disclosed. (viii) Wilful Defaulter* Where a company is a declared wilful defaulter by any bank or financial Institution or other lender, following details shall be given: (a) Date of declaration as wilful defaulter, (b) Details of defaults (amount and nature of defaults), * wilful defaulter here means a person or an issuer who or which is categorized as a wilful defaulter by any bank or financial institution (as defined under the Act) or consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India. (ix) Relationship with Struck off Companies Where the company has any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956, the Company shall disclose the following details:- Name of struck off Company Nature of transactions with struck-off Company Balance outstanding Relationship with the Struck off company, if any, to be disclosed Investments in securities Receivables Payables Shares held by stuck off company Other outstanding balances (to be specified) (x) Registration of charges or satisfaction with Registrar of Companies Where any charges or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further advanced or loaned or invested by such Intermediaries to other intermediaries or Ultimate Beneficiaries alongwith complete details of the ultimate beneficiaries. (III) date and amount of guarantee, security or the like provided to or on behalf of the Ultimate Beneficiaries (IV) declaration that relevant provisions of the Foreign Exchange Management Act, 1999 (42 of 1999) and Companies Act has been complied with for such transactions and the transactions are not violative of the Prevention of Money-Laundering act, 2002 (15 of 2003).; (B) Where a company has received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall (i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or (ii) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries, the company shall disclose the following:- (I) date and amount of fund received from Funding parties with complete details of each Funding party. (II) date and amount of fund further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Grants or donations received (relevant in case of section 8 companies only)] (c) Other operating revenues; Less: (d) Excise duty. (B) In respect of a finance company, revenue from operations shall include revenue from- (a) Interest; and (b) Other financial services. Revenue under each of the above heads shall be disclosed separately by way of notes to accounts to the extent applicable. 3. Finance Costs Finance costs shall be classified as : (a) Interest expense; (b) Other borrowing costs; (c) Applicable net gain/loss on foreign currency transactions and translation. 4. Other income Other income shall be classified as : (a) Interest Income (in case of a company other than a finance company); (b) Dividend Income; (c) Net gain/loss on sale of investments; (d) Other non-operating income (net of expenses directly attributable to such income). 5. Additional Information A Company shall disclose by way of notes additional information regarding aggregate expenditure and income on the following items:- (i) (a) Employee Benefits Expense [showing separately (i) salaries and wages, (ii) contribution to provident and other funds, (iii) expense on Employee Stock Option Scheme (ESOP) and Employe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing items, separately for each item:- (a) Consumption of stores and spare parts; (b) Power and fuel; (c) Rent; (d) Repairs to buildings; (e) Repairs to machinery; (f) Insurance; (g) Rates and taxes, excluding taxes on income; (h) Miscellaneous expenses, (vii) (a) Dividends from subsidiary companies. (b) Provisions for losses of subsidiary companies. (viii) The profit and loss account shall also contain by way of a note the following information, namely:- (a) Value of imports calculated on C.I.F. basis by the company during the financial year in respect of- I. Raw materials; II. Components and spare parts; III. Capital goods; (b) Expenditure in foreign currency during the financial year on account of royalty, know-how, professional and consultation fees, interest, and other matters; (c) Total value if all imported raw materials, spare parts and components consumed during the financial year and the total value of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each to the total consumption; (d) The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total number of non-resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pare Consolidated Financial Statements, i.e., consolidated balance sheet and consolidated statement of profit and loss, the company shall mutatis mutandis follow the requirements of this Schedule as applicable to a company in the preparation of balance sheet and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Accounting Standards including the following : (i) Profit or loss attributable to minority interest and to owners of the parent in the statement of profit and loss shall be presented as allocation for the period. (ii) Minority interests in the balance sheet within equity shall be presented separately from the equity of the owners of the parent. 2. In Consolidated Financial Statements, the following shall be disclosed by way of additional information : Name of the entity in the Net Assets, i.e., total assets minus total liabilities Share in profit or loss As % of consolidated net assets Amount As % of consolidated profit or loss Amount 1 2 3 4 5 Parent Subsidiaries Indian 1. 2. 3. . . Foreign 1. 2. 3. . . Minority Interests in all subsidiaries Associates (Investme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recognition in those statements. (ii) Each item on the face of the Balance Sheet, Statement of Changes in Equity and Statement of Profit and Loss shall be cross-referenced to any related information in the Notes. In preparing the Financial Statements including the Notes, 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. 5. Depending upon the 42 [Total Income] of the company, the figures appearing in the Financial Statements shall be rounded off as below: 42 [Total Income] Rounding off (i) less than one hundred crore rupees To the nearest hundreds, thousands, lakhs or millions, or decimals thereof. (ii) one hundred crore rupees or more To the nearest, lakhs, millions or crores, or decimals thereof. Once a unit of measurement is used, it should be used uniformly in the Financial Statements. 6. Financial Statements shall contain the corresponding amounts (comparatives) for the immediately preceding reporting period for all items shown in the Financial Statements including Notes except in the case of first Financial Statements laid before the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Others (to be specified) (c) Current Tax Assets (Net) (d) Other current assets Total Assets EQUITY AND LIABILITIES Equity (a) Equity Share capital (b) Other Equity LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings 43 [(ia) Lease liabilities] (ii) 11 [Trade Payables:- (A) total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.] (iii) Other financial liabilities (other than those specified in item (b), to be specified) (b) Provisions (c) Deferred tax liabilities (Net) (d) Other non-current liabilities Current liabilities (a) Financial Liabilities (i) Borrowings 44 [(ia) Lease liabilities] (ii) 11 [Trade Payables:- (A) total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.] (iii) Other financial liabilities (other than those specified in item (c) (b) Other current liabilities (c) Provisions (d) Current Tax Liabilities (Net) Total Equity and Liabilities See accompanying notes to the financial statements 45 [STATEMENT OF CHANGES IN EQUITY Name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the beginning of the previous reporting period Total Comprehensive Income for the previous year Dividends Transfer to retained earnings Any other change (to be specified) Balance at the end of the previous reporting period Reserves and Surplus Money received against share warrants Total Equity Instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Comprehensive Income (specify nature) Balance at the Beginning of the previous reporting period Changes in accounting policy/prior period errors Restated balance at the beginning of the previous reporting period Total Comprehensive Income for the previous year Dividends Transfer to retained earnings Any other change (to be specified) Balance at the end of the previous reporting period Note: Remeasurment of defined benefit plans and fair value changes relating to own credit risk of financial liabilities designated at fair value through profit or loss shall be recognised as a part of retained earnings with separate disclosure of such items alongwith the relevant amounts in the Notes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations, amount of change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class of Property, Plant and Equipment) and other adjustments and the related depreciation and impairment losses or reversals shall be disclosed separately.] II. Investment Property: A reconciliation of the gross and net carrying amounts of each class of property 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 or reversals shall be disclosed separately. III Goodwill: A reconciliation of the gross and net carrying amount of goodwill at the beginning and end of the reporting period showing additions, impairments, disposals and other adjustments. IV. Other Intangible assets: (i) Classification shall be given as: (a) Brands or trademarks (b) Computer software (c) Mastheads and publishing titles (d) Mining rights (e) Copyrights, patents, other intellectual property rights, services and operating rights (f) Recipes, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally 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. 48 [(iv) For trade receivables outstanding, following ageing schedule shall be given: Trade Receivables ageing schedule (Amount in Rs.) Particulars Outstanding for following periods from due date of payment# Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed Trade receivables considered good (ii) Undisputed Trade Receivables which have significant increase in credit risk (iii) Undisputed Trade Receivables credit impaired (iv) Disputed Trade Receivables considered good (v) Disputed Trade Receivables which have significant increase in credit risk (vi) Disputed Trade Receivables credit impaired # similar information shall be given where no due date of payment is specified in that case disclosure shall be from the date of the transaction. Unbilled dues shall be disclosed separately] VIII. Loans: (i) Loans shall be classified as- 49 [****] (b) Loans to related parties (giving details thereof); and (c) Other loans (specify nature). 15 [(ii) Loans Receivables sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) joint ventures, or (iv) structured 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). (ii) The following shall also be disclosed- (a) Aggregate amount of quoted investments and market value thereof; (b) Aggregate amount of unquoted investments; (c) Aggregate amount of impairment in value of investments. III. Trade Receivables: 16 [(i) Trade Receivables shall be sub-classified as: (a) Trade Receivables considered good - Secured; (b) Trade Receivables considered good - Unsecured; (c) Trade Receivables which have significant increase in Credit Risk; and (d) Trade Receivables - credit impaired.;] (ii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately. (iii) 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. 51 [(iv) For trade receivables outstanding, following ageing schedule shall be given: Trade Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other officers of the company or any of them either severally or jointly with any other persons or advances to firms or private companies respectively in which any director is a partner or a director or a member should be separately stated. (ii) Others (specify nature) C. Cash and Bank balances: The following disclosures with regard to cash and bank balances shall be made: (a) Earmarked balances with banks (for example, for unpaid dividend) shall be separately stated. (b) Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments shall be disclosed separately. (c) Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated. D. Equity I. Equity Share Capital: For each class of equity share capital: (a) the number and amount of shares authorised; (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 period; (e) the rights, preferences and restrictions attaching to each class of shares including restrictions on the distribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Loss shall be shown as a negative figure under the head retained earnings . Similarly, the balance of Other Equity , after adjusting negative balance of retained earnings, if any, shall be shown under the head Other Equity even if the resulting figure is in the negative; and (v) Under the sub-head Other Equity , disclosure shall be made for the nature and amount of each item. E. Non-Current Liabilities I. Borrowings: (i) borrowings shall be classified as- (a) Bonds or debentures (b) Term loans (I) from banks (II) from other parties (c) Deferred payment liabilities (d) Deposits (e) Loans from related parties 55 [****] (g) Liability component of compound financial instruments (h) Other loans (specify nature); (ii) borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case. (iii) where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed; (iv) bonds or debentures (along with the rate of interest, and particulars of redemption or conversion, as the case may be) shall be stated in descending order of maturity or conversion, starting from farthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes:- (a) the principal amount and the interest due thereon (to be shown separately) remaining unpaid to any supplier at the end of each accounting year; (b) the amount of interest paid by the buyer in terms of section 16 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006), along with the amount of the payment made to the supplier beyond the appointed day during each accounting year; (c) the amount of interest due and payable for the period of delay in making payment (which has been paid but beyond the appointed day during the year) but without adding the interest specified under the Micro, Small and Medium Enterprises Development Act, 2006; (d) the amount of interest accrued and remaining unpaid at the end of each accounting year; and (e) the amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues above are actually paid to the small enterprise, for the purpose of disallowance of a deductible expenditure under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. Explanation .- The terms appointed day , buyer , enterprise , micro enterprise , small enterprise and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Company The company shall provide the details of all the immovable properties (other than properties where the Company is the lessee and the lease agreements are duly executed in favour of the lessee) whose title deeds are not held in the name of the company in following format and where such immovable property is jointly held with others, details are required to be given to the extent of the company s share. Relevant line item in the Balance sheet Description of item of property Gross carrying value Title deeds held in the name of Whether title deed holder is a promoter, director or relative# of promoter*/director or employee of promoter/director Property held since which date Reason for not being held in the name of the company** PPE- Investment property- Non-current asset held for sale - others Land Building Land Building Land Building - - - - **also indicate if in dispute #Relative here means relative as defined in the Companies Act, 2013. *Promoter here means promoter as defined in the Companies Act, 2013. (ii) The Company shall disclose as to whether the fair value of investment property (as measured for disclosure purposes in the financial statements) is based on the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble assets under development, whose completion is overdue or has exceeded its cost compared to its original plan, the following Intangible assets under development completion schedule shall be given**: (Amount in Rs.) Intangible assets under development To be completed in Less than 1 year 1-2 years 2-3 years More than 3 years Project 1 Project 2 **Details of projects where activity has been suspended shall be given separately. (viii) Details of Benami Property held Where any proceeding has been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made thereunder, the company shall disclose the following:- (a) Details of such property, (b) Amount thereof, (c) Details of Beneficiaries, (d) If property is in the books, then reference to the item in the Balance Sheet, (e) If property is not in the books, then the fact shall be stated with reasons, (f) Where there are proceedings against the company under this law as an abetter of the transaction or as the transferor then the details shall be provided, (g) Nature of proceedings, status of same and company s view on same. (ix) where the Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er ratio, (i) Net profit ratio, (j) Return on Capital employed, (k) Return on investment. The company shall explain the items included in numerator and denominator for computing the above ratios. Further explanation shall be provided for any change in the ratio by more than 25% as compared to the preceding year. (xv) Compliance with approved Scheme(s) of Arrangements Where the Scheme of Arrangements has been approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013, the company shall disclose that the effect of such Scheme of Arrangements have been accounted for in the books of account of the Company in accordance with the Scheme and in accordance with accounting standards and any deviation in this regard shall be explained. (xvi) Utilisation of Borrowed funds and share premium: (A) Where company has advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding (whether recorded in writing or otherwise) that the Intermediary shall (i) directly or indirectly lend or invest in other persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the earliest comparative period presented. 8. Share application money pending allotment shall be classified into equity or liability in accordance with relevant Indian Accounting Standards. Share application money to the extent not refundable shall be shown under the head Equity and share application money to the extent refundable shall be separately shown under Other financial liabilities . 9. Preference shares including premium received on issue, shall be classified and presented as Equity or Liability in accordance with the requirements of the relevant Indian Accounting Standards. Accordingly, the disclosure and presentation requirements in this regard applicable to the relevant class of equity or liability shall be applicable mutatis mutandis to the preference shares. For instance, 19 [plain vanilla] redeemable preference shares shall be classified and presented under non-current liabilities as borrowings and the disclosure requirements in this regard applicable to such borrowings shall be applicable mutatis mutandis to redeemable preference shares. 10. Compound financial instruments such as convertible debentures, where split into equity and liability components, as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal Comprehensive Income . 3. Revenue from operations shall disclose separately in the notes (a) sale of products (including Excise Duty); (b) sale of services; 62 [****] 63 [(ba) Grants or donations received (relevant in case of section 8 companies only); and] (c) other operating revenues. 4. Finance Costs: Finance costs shall be classified as- (a) interest; (b) dividend on redeemable preference shares; (c) exchange differences regarded as an adjustment to borrowing costs; and (d) other borrowing costs (specify nature). 5 Other income: Other income shall be classified as- (a) interest Income ; (b) dividend Income; and (c) other non-operating income (net of expenses directly attributable to such income). 6. Other Comprehensive Income shall be classified into- (A) Items that will not be reclassified to profit or loss (i) Changes in revaluation surplus; (ii) Remeasurements of the defined benefit plans; (iii) Equity Instruments through Other Comprehensive Income; (iv) Fair value changes relating to own credit risk of financial liabilities designated at fair value through profit or loss; (v) Share of Other Comprehensive Income in Associates and Joint Ventures, to the extent not to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the following shall be disclosed with regard to CSR activities:- (i) amount required to be spent by the company during the year, (ii) amount of expenditure incurred, (iii) shortfall at the end of the year, (iv) total of previous years shortfall, (v) reason for shortfall, (vi) nature of CSR activities, (vii) details of related party transactions, e.g., contribution to a trust controlled by the company in relation to CSR expenditure as per relevant Accounting Standard, (viii)where a provision is made with respect to a liability incurred by entering into a contractual obligation, the movements in the provision during the year shall be shown separately. (n) details of Crypto Currency or Virtual Currency Where the Company has traded or invested in Crypto currency or Virtual Currency during the financial year, the following shall be disclosed:- (i) profit or loss on transactions involving Crypto currency or Virtual Currency, (ii) amount of currency held as at the reporting date, (iii) deposits or advances from any person for the purpose of trading or investing in Crypto Currency or virtual currency.] 8. Changes in Regulatory Deferral Account Balances shall be presented in the Statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 2. 3. . . Joint Ventures(investment as per the equity method)Indian 1. 2. 3. . . Foreign 1. 2. 3. . . Total 3. All subsidiaries, associates and joint ventures (whether Indian or foreign) will be covered under consolidated financial statements. 4. An entity shall disclose the list of subsidiaries or associates or joint ventures which have not been consolidated in the consolidated financial statements along with the reasons of not consolidating.] 20 [Division III Financial Statements for a Non-Banking Financial Company (NBFC) whose financial statements are drawn up in compliance of the Companies (Indian Accounting Standards) Rules, 2015. GENERAL INSTURCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS OF A NON-BANKING FINANCIAL COMPANY (NBFC) THAT IS REQUIRED TO COMPLY WITH INDIAN ACCOUNTING STANDARDS (Ind AS) 1. Every Non-Banking Financial company as defined in the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 to which Indian Accounting Standards apply, shall prepare its financial statements in accordance with this Schedule or with such modification as may be required under certain circumstances. 2. Where compliance with the requirements of relevant Act, Regulations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the corresponding amounts (comparatives) for the immediately preceding reporting period for all items shown in the Financial Statements including Notes except in the case of first Financial Statements after incorporation. 7. Financial Statements shall disclose all material items, i.e., the items if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size or nature of the item or a combination of both, to be judged in the particular circumstances. 8. For the purpose of this Schedule, the terms used herein shall have the same meanings assigned to them in Indian Accounting Standards. 9. Where any Act, Regulation, Guidelines or Circulars issued by the relevant regulators from time to time requires specific disclosures to be made in the standalone financial statements of an NBFC, the said disclosures shall be made in addition to those required under this Schedule. 10. The NBFCs preparing financial statements as per this Schedule may change the order of presentation of line items on the face of financial statements or order of line items within the schedules in order of liquidity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecurities) (e) Deposits (f) Subordinated Liabilities (g) Other financial liabilities(to be specified) (2) Non-Financial Liabilities (a) Current tax liabilities (Net) (b) Provisions (c) Deferred tax liabilities (Net) (d) Other non-financial liabilities(to be specified) (3) EQUITY (a) Equity Share capital (b) Other Equity Total Liabilities and Equity See accompanying notes to the financial statements 65 [STATEMENT OF CHANGES IN EQUITY Name of the Company.............. A. Equity Share Capital (1) Current reporting period Balance at the beginning of the current reporting period Changes in Equity Share Capital due to prior period errors Restated balance at the beginning of the current reporting period Changes in equity share capital during the current year Balance at the end of the current reporting period (2) Previous reporting period Balance at the beginning of the previous reporting period Changes in Equity Share Capital due to prior period errors Restated balance at the beginning of the previous reporting period Changes in equity share capital during the previous year Balance at the end of the previous reporting period B. Other Equity 1. Current reporting period Share Application Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ends Transfer to Retained earnings Any other Change (to be specified) Balance at the end of the previous Reporting period Note: Remeasurment of defined benefit plans and fair value changes relating to own credit risk of financial liabilities designated at fair value through profit or loss shall be ecognized as a part of retained earnings with separate disclosure of such items alongwith the relevant amounts in the Notes or shall be shown as a separate column under Reserves and Surplus ] Notes GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET A Non-Banking Financial company shall disclose the following in the notes to accounts: (A) Cash and cash equivalents: Cash and cash equivalents shall be classified as: (i) Cash on hand (ii) Balances with Banks (of the nature of cash and cash equivalents); (iii) Cheques, drafts on hand;and (iv) Others (specify nature). Cash and Bank balances: The following disclosures with regard to cash and bank balances shall be made: (i) Earmarked balances with banks (for example, for unpaid dividend) shall be separately stated. (ii) Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles outstanding, following ageing schedule shall be given: Trade Receivables aging schedule (Amount in Rs.) Particulars Outstanding for following periods from due date of payment# Less than 6 months 6 months 1 year 1-2 years 2-3 years More than 3 years Total (i) Undisputed Trade receivables considered good (ii) Undisputed Trade Receivables which have significant increase in credit risk (iii) Undisputed Trade Receivables credit impaired (iv) Disputed Trade Receivables considered good (v) Disputed Trade Receivables which have significant increase in credit risk (vi) Disputed Trade Receivables credit impaired # similar information shall be given where no due date of payment is specified in that case disclosure shall be from the date of the transaction. Unbilled dues shall be disclosed separately] (D) Loans (Current Year) Amor- tised cost At Fair Value Sub total Total Through Other Compre- hensive Income Through profit or loss Designat- ed at fair value through profit or loss (1) (2) (3) (4) (5=2+3+4) 6=1+ 5) Loans (A) (i) Bills Purchased and Bills Discounted (ii) Loans repayable on Demand (iii) Term Loans (iv) Leasing (v) Factoring (vi) Others (to be specified) Total (A) -Gross Less: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estments in India Total (B) Total (A) to tally with (B) Less: Allowance for Impair- pairment loss (C) Total Net D= (A)-(C) (F) Investment Property A reconciliation of the gross and net carrying amounts of each class of property 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 or reversals shall be disclosed separately. (G) Biological Assets other than bearer plants: A reconciliation of the 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 shall be disclosed separately. (H) Property, Plant and Equipment (i) Classification shall be given as: (a) Land (b) Buildings (c) Plant and Equipment (d) Furniture and Fixtures (e) Vehicles (f) Office equipment (g) Bearer Plants (h) Others (specify nature) (ii) Assets under lease shall be separately specified under each class of asset. 67 [(iii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l enterprise, for the purpose of disallowance of a deductible expenditure under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006. Explanation .- The terms appointed day , buyer , enterprise , micro enterprise , small enterpr ise and supplier , shall have the same meaning assigned to those under clauses (b), (d), (e), (h), (m) and (n) respectively of section 2 of the Micro, Small and Medium Enterprises Development Act, 2006. 69 [(KA) For trade payables due for payment, following ageing schedule shall be given: Trade Payables aging schedule (Amount in Rs.) Particulars Outstanding for following periods from due date of payment# Less than 1 year 1-2 years 2-3 years More than 3 years Total (i) MSME (ii) Others (iii) Disputed dues MSME (iv)Disputed dues - Others # similar information shall be given where no due date of payment is specified in that case disclosure shall be from the date of the transaction. Unbilled dues shall be disclosed separately] (L) Debt Securities (Current Year) (Previous Year) At Amortised Cost At Fair Value Through profit or loss Designated at fair value through profit or loss Total At Amortised Cost At Fair Value Through profit or loss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts (ii) From Banks (iii)From Others Total (O) Subordinated Liabilities (Current Year) (Previous Year) At Amortised Cost At Fair Value Through profit or loss Designated at fair value through profit or loss Total At Amortised Cost At Fair Value Through profit or loss Designated at fair value through profit or loss Total Perpetual Debt Instruments to the extent that do not qualify as equity (1) (2) (3) (4)=(1)+(2)+(3) (5) (6) (7) (8)=(5)+(6)+(7) Preference Shares other than those that qualify as Equity Others (specifying the nature and type of instrument issued) Total (A) Subordinated Liabilities in India Subordinated Liabilities outside India Total (B) to tally with (A) (P) Other Financial Liabilities (to be specified): Other Financial liabilities shall be classified as- (a) Interest accrued; (b) Unpaid dividends; (c) Application money received for allotment of securities to the extent refundable and interest accrued thereon; (d) Unpaid matured deposits and interest accrued thereon; (e) Unpaid matured debentures and interest accrued thereon; (f) Margin money (to be specified);and (g) Others (specify nature) (Q) Provisions: The amounts shall be classified as- (a) Provision for employe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge change shall be computed with respect to the number at the beginning of the year or if issued during the year for the first time then with respect to the date of issue.] (T) Other Equity (i) Other Reserves shall be classified in the notes as: (a) Capital Redemption Reserve; (b) Debenture Redemption Reserve; (c) Share Options Outstanding Account; (d) Statutory Reserves; and (e) Others (specify the nature and purpose of each reserve and the amount in respect thereof); (Additions and deductions since last balance sheet to be shown under each of the specified heads) (ii) Retained Earnings represents surplus i.e. balance of the relevant column in the Statement of Changes in Equity; (iii) A reserve specifically represented by earmarked investments shall disclose the fact that it is so represented; (iv) Debit balance of Statement of Profit and Loss shall be shown as a negative figure under the head retained earnings . Similarly, the balance of Other Equity , after adjusting negative balance of retained earnings, if any, shall be shown under the head Other Equity even if the resulting figure is in the negative; (v) Under the sub-head Other Equity , disclosure shall be made for the natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for sale- others Land Building Land Building Land Building - - - - **also indicate if in dispute #Relative here means relative as defined in the Companies Act, 2013. *Promoter here means promoter as defined in the Companies Act, 2013. (ii) The company shall disclose as to whether the fair value of investment property (as measured for disclosure purposes in the financial statements) is based on the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017. (iii) Where the Company has revalued its Property, Plant and Equipment (including Rightof-Use Assets), the company shall disclose as to whether the revaluation is based on valuation by a Registered Valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017. (iv) Where the Company has revalued its Intangible assets, the company shall disclose as to whether the revaluation is based on valuation by a Registered Valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017. (v) Following disclosures shall be made where loans or advances in the nature of loans are granted to promoters, directors, KMPs and the related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the books, then reference to the item in the Balance Sheet, (e) If property is not in the books, then the fact shall be stated with reasons, (f) Where there are proceedings against the company under this law as an abetter of the transaction or as the transferor then the details shall be provided. (g) Nature of proceedings, status of same and company s view on same. (ix) Where the Company has borrowings from banks or financial institutions on the basis of security of current assets, it shall disclose the following:- (a) whether quarterly returns or statements of current assets filed by the Company with banks or financial institutions are in agreement with the books of accounts, (b) if not, summary of reconciliation and reasons of material discrepancies if any to be adequately disclosed. (x) Wilful Defaulter* Where a company is a declared wilful defaulter by any bank or financial Institution or other lender, following details shall be given, namely:- (a) date of declaration as wilful defaulter, (b) details of defaults (amount and nature of defaults). *wilful defaulter here means a person or an issuer who or which is categorized as a wilful defaulter by any bank or financial institu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... soever by or on behalf of the company (Ultimate Beneficiaries) or (ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries; the company shall disclose the following:- (I) date and amount of fund advanced or loaned or invested in Intermediaries with complete details of each Intermediary. (II) date and amount of fund further advanced or loaned or invested by such Intermediaries to other intermediaries or Ultimate Beneficiaries alongwith complete details of the ultimate beneficiaries. (III) date and amount of guarantee, security or the like provided to or on behalf of the Ultimate Beneficiaries (IV) declaration that relevant provisions of the Foreign Exchange Management Act, 1999 (42 of 1999) and Companies Act has been complied with for such transactions and the transactions are not violative of the Prevention of Money-Laundering act, 2002 (15 of 2003).; (B) Where a company has received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall (i) directly or indirectly lend or invest in other persons or entities identified in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, as per the requirements of the relevant Indian Accounting Standards, shall be classified and presented under the relevant heads in Liabilities and Equity . 5. Regulatory Deferral Account Balances shall be presented in the Balance Sheet in accordance with the relevant Indian Accounting Standards. PART II STATEMENT OF PROFIT AND LOSS Name of the Non-Banking Financial Company . Statement of Profit and Loss for the period ended (Rupees in ) Particulars Note No. Figures for the current reporting period Figures for the previous reporting period Revenue from operations (i) Interest Income (ii) Dividend Income (iii) Rental Income (iv) Fees and commission Income (v) Net gain on fair value changes (vi) Net gain on derecognition of financial instruments under amortised cost category (vii) Sale of products(including Excise Duty) (viii) Sale of services (ix) Others (to be specified) (I) Total Revenue from operations (II) Other Income (to be specified) (III) Total Income (I+II) Expenses (i) Finance Costs (ii) Fees and commission expense (iii) Net loss on fair value changes (iv) Net loss on derecognition of financial instruments under amortised cost category (v) Impairment on financial instr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mortised Cost Interest Income on Financial Assets classified at fair value through profit or loss Interest on Loans Interest income from investments Interest on deposits with Banks Other interest Income Total 4. Net gain/ (loss) on fair value changes* Particulars (Current Year) (Previous Year) (A) Net gain/ (loss) on financial instruments at fair value through profit or loss (i) On trading portfolio - Investments - Derivatives - Others (ii) On financial instruments designated at fair value through profit or loss (B) Others ( to be specified) Total Net gain/(loss) on fair value changes (C) Fair Value changes: -Realised -Unrealised Total Net gain/(loss) on fair value changes(D) to tally with (C) *Fair value changes in this schedule are other than those arising on account of accrued interest income/expense. 5. Other Income (to be specified) Particulars (Current Year) (Previous Year) Net gain/(loss) on ineffective portion of hedges Net gain/(loss) on derecognition of property, plant and equipment Net gain or loss on foreign currency transaction and translation (other than considered as finance cost) (to be specified) Others ( to be specified)* Total * Any item under the subhead Others ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of Other Comprehensive Income in Associates and Joint Ventures, to the extent to be classified into profit or loss; and v. Others (specify nature). 11. Additional Information: An NBFC shall disclose by way of notes, additional information regarding aggregate expenditure and income on the following items: i. Depreciation, amortisation and impairment ii. payments to the auditor as (a) auditor, (b) for taxation matters, (c) for company law matters, (d) for other services, (e) for reimbursement of expenses; iii. in case of NBFCs covered under section 135, amount of expenditure incurred on corporate social responsibility activities; and iv. details of items of exceptional nature 72 [v. undisclosed income The Company shall give details of any transactions not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961), unless there is immunity for disclosure under any scheme. Also, state whether the previously unrecorded income and related assets have been properly recorded in the books of account during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allocation for the period. Further, total comprehensive income for the period attributable to non-controlling interest and to owners of the parent shall be presented in the statement of profit and loss as allocation for the period. The aforesaid disclosures for total comprehensive income shall also be made in the statement of changes in equity. In addition to the disclosure requirements in the Indian Accounting Standards, the aforesaid disclosures shall also be made in respect of other comprehensive income . (ii) Non-controlling interests in the Balance Sheet and in the Statement of Changes in Equity, within equity, shall be presented separately from the equity of the owners of the parent . (iii) Investments accounted for using the equity method. (2) In Consolidated Financial Statements, the following shall be disclosed by way of additional information: Name of the entity in the Group Net Assets, i.e., total assets minus total liabilities Share in profit or loss Share in other comprehensive income Share in total comprehensive income As % of consolidated net assets Amount As % of consolidated profit or loss Amount As % of consolidated other comprehensive income Amount As % of total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-10-2018 before it was read as (ii) The above shall also be separately sub-classified as- (a) Secured, considered good; (b) Unsecured, considered good; and (c) Doubtful. 16. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as (i) Trade receivables shall be sub-classified as: (a) Secured, considered good; (b) Unsecured considered good; and (c) Doubtful. 17. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as (ii) The above shall also be sub-classified as- (a) Secured, considered good; (b) Unsecured, considered good; and (c) Doubtful. 18. Inserted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 19. Inserted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 20. Inserted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 21. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as may turnover 22. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 23. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided in the Table below:- SBNs Other denomination notes Total Closing cash in hand as on 08.11.2016 (+) Permitted receipts (-) Permitted payments (-) Amount deposited in Banks Closing cash in hand as on 30.12.2016 Explanation : For the purposes of this clause, the term Specified Bank Notes shall have the same meaning provided in the notification of the Government of India, in the Ministry of Finance, Department of Economic Affairs number S.O. 3407(E), dated the 8th November, 2016 .] 38. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 39. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as Revenue 40. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 41. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 42. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as turnover 43. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 44. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 45. Substituted vide Notification No. G.S.R. 207(E) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as (ii) 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 amortization and impairment losses or reversals shall be disclosed separately. 48. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 49. Omitted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as (a) Security Deposits; 50. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as IX. Bank deposits with more than 12 months maturity shall be disclosed under Other financial assets ; 51. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 52. Omitted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as (a) Security deposits; 53. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 54. Inserted vide Notification No. G.S.R. 207(E) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs Balance at the beginning of the reporting period Changes in accounting policy or prior period errors Restated balance at the beginning of the reporting period Total Comprehensive Income for the year Dividends Transfer to retained earnings Any other change (to be specified) Balance at the end of the reporting period Debt instruments through Other Comprehensive Income Equity Instruments through Other Comprehensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Comprehensive Income (specify nature) Money received against share warrants Total Balance at the beginning of the reporting period Changes in accounting policy or prior period errors Restated balance at the beginning of the reporting period Total Comprehensive Income for the year Dividends Transfer to retained earnings Any other change (to be specified) Balance at the end of the reporting period Note: (i) Remeasurement of defined benefit plans and fair value changes relating to own credit risk of financial liabilities designated at fair value through profit or loss shall be recognised as a part of retain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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