9911796707
TMI BlogSCHEDULE III -See section 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... t] 22[and Intangible assets] (i) 23[Property, Plant and Equipment] (ii) Intangible assets (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, including the terms and amounts; (i) for the period of five years immediately preceding the date as at which the Balance Sheet is prepared : (A) Aggregate number and class of shares 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loans and other loans shall be stated. (vii) Period and amount of continuing default as on the balance sheet date in repayment of loans and interest, shall be specified separately in each case. D. Other Long-term Liabilities Other Long-term Liabilities shall be classified as : (a) Trade payables; (b) Others. 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 discl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) Income received in advance; (f) Unpaid dividends; (g) 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 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 "& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed depreciation and impairment losses or reversals shall be disclosed separately.] (iii) Where sums have been written-off on a reduction 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. 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) associat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 - considered doubtful (iii) Disputed Trade Receivables considered good (iv) Disputed Trade Receivables considered doubtful # 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.] 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : (a) Balances with banks; (b) Cheques, drafts on hand; (c) Cash on hand; (d) Others (specify nature). (ii) Earmarked balances with banks (for example, for unpaid dividend) shall be separately stated. (iii) Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments shall be disclosed separately. (iv) Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated. (v) Bank deposits with more than twelve months maturity shall be disclosed separately. R. Short-term loans and advances (i) Short-term loans and advances 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 respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- PPE retired from active use and held for disposal - 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. (i) Where 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (vii) 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. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplained. (xiv) 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 or entities identified in any manner whatsoever 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 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinary items and tax (V - VI) xxx xxx VIII. Extraordinary items xxx xxx IX. Profit before tax (VII - VIII) xxx xxx X. Tax expense : (1) Current tax xxx xxx (2) Deferred tax xxx xxx XI. Profit (Loss) for the period from continuing operations (VII-VIII) xxx xxx XII. Profit/(loss) from discontinuing operations xxx xxx XIII. Tax expense of discontinuing operations xxx xxx XIV. Profit/(loss) from Discontinuing operations (after tax) (XII-XIII) xxx xxx XV. Profit (Loss) for the period (XI + XIV) xxx xxx XVI. Earnings per equity share : (1) Basic xxx xxx (2) Diluted xxx xxx See accompanying notes to the financial statements. GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS 1. The provisions of this Part shall apply to the income and expenditure account referred to in sub-clause (ii) of clause (40) of section 2 in like manner as they apply to a statement of profit and loss. 2. (A) In respect of a company other than a finance company revenue from operations shall disclose separately in the notes revenue from- (a) Sale of products; (b) Sale of services; 40[(ba) Grants or donations received (relevant in case of section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendering or supplying services, gross income derived from services rendered or supplied under broad heads. (d) In the case of a company, which falls under more than one of the categories mentioned in (a), (b) and (c) above, it shall be sufficient compliance with the requirements herein if purchases, sales and consumption of raw material and the gross income from services rendered is shown under broad heads. (e) In the case of other companies, gross income derived under broad heads. (iii) In the case of all concerns having works in progress, works-in-progress under broad heads. (iv) (a) The aggregate, if material, of any amounts set aside or proposed to be set aside, to reserve, but not including provisions made to meet any specific liability, contingency or commitment known to exist at the date as to which the balance sheet is made up. (b) The aggregate, if material, of any amounts withdrawn from such reserves. (v) (a) The aggregate, if material, of the amounts set aside to provisions made for meeting specific liabilities, contingencies or commitments. (b) The aggregate, if material, of the amounts withdrawn from such provisions, as no longer required. (vi) Expend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Where the company covered under section 135 of the companies act, the following shall be disclosed with regard to CSR activities:- (a) amount required to be spent by the company during the year, (b) amount of expenditure incurred, (c) shortfall at the end of the year, (d) total of previous years shortfall, (e) reason for shortfall, (f) nature of CSR activities, (g) 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, (h) 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 should be shown separately. (xi) 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:- (a) profit or loss on transactions involving Crypto currency or Virtual Currency (b) amount of currency held as at the reporting date, (c) deposits or advances from any person for the purpose of trading or investing in Crypto Currency/ virtual currency.] GENERAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances. 2. Where compliance with the requirements of the Act including Indian Accounting Standards (except the option of presenting assets and liabilities in the order of liquidity as provided by the relevant Ind AS) 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 inter se, in the financial statements or statements forming part thereof, the same shall be made and the requirements under this Schedule shall stand modified accordingly. 3. The disclosure requirements specified in this Schedule are in addition to and not in substitution of the disclosure requirements specified in the Indian Accounting Standards. Additional disclosures specified in the Indian Accounting Standards shall be made in the Notes or by way of additional statement or statements unless required to be disclosed on the face of the Financial Statements. Similarly, all other disclosures as required by the Companies Act, 2013 shall be made in the Notes in addition to the requirements set out in this Schedule. 4. (i) Notes shall contain information in addition to that presented in the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same meaning as 'Profit and Loss Account') and Notes. Cash flow statement shall be prepared, where applicable, in accordance with the requirements of the relevant Indian Accounting Standard. 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 or sector-specific disclosure requirements or when required for compliance with the amendments to the Companies Act, 2013 or under the Indian Accounting Standards. PART I -BALANCE SHEET Name of the Company……………………. Balance Sheet as at ……………………… (Rupees in…………) Particulars Note No. Figures as at the end of current reporting period Figures as at the end of the previous reporting period 1 2 3 4 (1) ASSETS Non-current assets (a) Property, Plant and Equipment (b) Capital work-in-progress (c) Investment Property (d) Goodwill (e) Other Intangible assets (f) Intangible assets unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) Current reporting period Reserves and Surplus Share application money pending allotment Equity component of compound financial instruments Capital Reserve Securities Premium Reserve Other Reserves (specify nature) Retained Earnings Balance at the beginning of the current reporting period Changes in accounting policy or prior period errors Restated balance at the beginning of the current reporting period Total Comprehensive Income for the Current year Dividends Transfer to retained earnings Any other change (to be specified) Balance at the end of the current reporting period Debt instruments through Other Compre-hensive Income Equity Instruments through Other Compre-hensive Income Effective portion of Cash Flow Hedges Revaluation Surplus Exchange differences on translating the financial statements of a foreign operation Other items of Other Compre-hensive Income (specify nature) Money received against share warrants Total Balance at the beginning of the current reporting period Changes in accounting policy or prior period errors Restated balance at the beginning of the current reporting period Total Compre-hensive Income for the Current year Divide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classify all other assets as non-current. 2. The operating cycle of an entity is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. When the entity's normal operating cycle is not clearly identifiable, it is assumed to be twelve months. 3. An entity shall classify a liability as current when- (a) it expects to settle the liability in its normal operating cycle; (b) it holds the liability primarily for the purpose of trading; (c) the liability is due to be settled within twelve months after the reporting period; or (d) it does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting period. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. An entity shall classify all other liabilities as non-current. 4. A 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. 5. A payable shall be classified as a 'trade payable' if it is in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V. 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. VI. Investments: (i) Investments shall be classified as: (a) Investments in Equity Instruments; (b) Investments 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; or (g) Other investments (specify nature). Under each classification, details shall be given of names of the bodies corporate that are- (i) subsidiaries, (ii) associates, (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). Investments in partnership firms alongwith names of the firms, their partners, total capital and the shares of each partner shall be disclosed separately. (ii) The following shall also be disclose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts due by firms or private companies respectively in which any director is a partner or a director or a member should be separately stated. 50[IX. Other financial assets (i) Security Deposits (ii) Bank deposits with more than 12 months maturity (iii) others(to be specified)] X. Other non-current assets: Other non-current assets shall be classified as- (i) Capital Advances; and (ii) Advances other than capital advances; (1) Advances other than capital advances shall be classified as: (a) Security Deposits; (b) Advances to related parties (giving details thereof); and (c) Other advances (specify nature). (2) Advances to directors or 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. In case advances are of the nature of a financial asset as per relevant Ind AS, these are to be disclosed under 'other financial assets' separately. (iii) Others (specify nature). B. Current Assets I. Inventories: (i) Inventories shall be classified as- (a) Raw materials; (b) Work-in-progress; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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] IV. Cash and cash equivalents: Cash and cash equivalents shall be classified as a. Balances with Banks (of the nature of cash and cash equivalents); b. Cheques, drafts on hand; c. Cash on hand; and d. Others (specify nature). V. Loans: (i) Loans shall be classified as: 52[****] (b) Loans to related parties (giving details thereof); and (c) Others (specify nature). 17[(ii) Loans Receivables shall be sub-classified as: (a) Loans Receivables considered good - Secured; (b) Loans Receivables considered good - Unsecured; (c) Loans Receivables which have significant increase in Credit Risk; and (d) Loans Receivables - credit impaired.";] (iii) Allowance for bad and doubtful loans shall be disclosed under the relevant heads separately. (iv) Loans due by directors or other officers of the compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held by each shareholder holding more than five per cent. shares specifying the number of shares held; (h) shares reserved for issue under options and contracts or commitments for the sale of shares or disinvestment, including the terms and amounts; (i) for the period of five years immediately preceding the date at which the Balance Sheet is prepared- * aggregate number and class of shares allotted as fully paid up pursuant to contract without payment being received in cash; * aggregate number and class of shares allotted as fully paid up by way of bonus shares; and * aggregate number and class of shares bought back; (j) terms of any securities convertible into equity 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). 54[(m) A company shall disclose Shareholding of Promoters* as under: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particulars of any redeemed bonds or debentures which the company has power to reissue shall be disclosed; (vi) terms of repayment of term loans and other loans shall be stated; and (vii) period and amount of default as on the balance sheet date in repayment of borrowings and interest shall be specified separately in each case. III. Provisions: The amounts shall be classified as- (a) Provision for employee benefits; and (b) Others (specify nature). IV. Other non-current liabilities; (a) Advances; and (b) Others (specify nature). F. Current Liabilities I. Borrowings: (i) Borrowings shall be classified as- (a) Loans repayable on demand (I) from banks (II) from other parties (b) Loans from related parties (c) Deposits (d) 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) period and amount of default as on the balance sheet date in repayment of borrowings and interest, shall be specified separately in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cro, Small and Medium Enterprises Development Act, 2006.] 58[FB. 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] G. The presentation of liabilities associated with group of assets classified as held for sale and non-current assets classified as held for sale shall be in accordance with the relevant Indian Accounting Standards (Ind ASs). H. 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 excluding financial guarantees; and (c) other money for which the company is contingently liable. (ii) Commitments shall be classified as- (a) estima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered Valuers and Valuation) Rules, 2017. (iii) Where the Company has revalued its Property, Plant and Equipment (including Right-of-Use Assets), the company shall disclose as to whether the revaluation is based on the 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 the valuation by a registered valuer as defined under rule 2 of Companies (Registered Valuers and Valuation) Rules, 2017. (v) The 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 Promoter Directors KMPs Related Parties (vi) Capital-Work-in Progress (CWIP) (a) For Capital-work-in progres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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: (a) Date of declaration as willful 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 willful defaulter by any bank or financial institution (as defined under the Companies Act, 2013) or consortium thereof, in accordance with the guidelines on wilful defaulters issued by the Reserve Bank of India. (xi) 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 sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diary shall (i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial instruments such as convertible debentures, where split into equity and liability components, as per the requirements of the relevant Indian Accounting Standards, shall be classified and presented under the relevant heads in 'Equity' and 'Liabilities' 11. 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 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 I Revenue From Operations II Other Income III Total Income (I+II) IV EXPENSES Cost of materials consumed Purchases of Stock-in-Trade Changes in inventories of finished goods, Stock-in -Trade and work-in-progress Employee benefits expense Finance costs Depreciation and amortization expense Other expenses Total expenses (IV) V Profit/(loss) before exceptional items and tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 classified into profit or loss; and (vi) Others (specify nature). (B) Items that will be reclassified to profit or loss; (i) Exchange differences in translating the financial statements of a foreign operation; (ii) Debt Instruments through Other Comprehensive Income; (iii) The effective portion of gains and loss on hedging instruments in a cash flow hedge; (iv) Share of Other Comprehensive Income in Associates and Joint Ventures, to the extent to be classified into profit or loss; and (v) Others (specify nature). 7. Additional Information: A Company shall disclose by way of notes, additional information regarding aggregate expenditure and income on the following items: (a) employee Benefits expense [showing separately (i) salaries and wages, (ii) contribution to provident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raded 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 Statement of Profit and Loss in accordance with the relevant Indian Accounting Standards. PART III- GENERAL INSTRUCTIONS FOR THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS 1. Where a company is required to prepare Consolidated Financial Statements, i.e., consolidated balance sheet, consolidated statement of changes in equity 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, statement of changes in equity and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Indian Accounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AL 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, Guidelines or Circulars issued by the relevant regulator from time to time including Indian Accounting Standards (Ind AS) (except the option of presenting assets and liabilities in accordance with current, non-current classification as provided by relevant Ind AS) as applicable to the NBFCs require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head or sub-head or any changes inter se, in the financial statements or statements forming part thereof, the same shall be made and the requirements under this Schedule shall stand modified accordingly. 3. The disclosure requirements specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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, if appropriate, considering the operations performed by the NBFC. Note: This Schedule sets out the minimum requirements for disclosure on the face of the Financial Statements, i.e., Balance Sheet, Statement of Changes in Equity for the period, the Statement of Profit and Loss for the period (The term 'Statement of Profit and Loss' has the same meaning as 'Profit and Loss Account') and Notes. Cash flow statement shall be prepared, where applicable, in accordance with the requirements of the relevant Indian Accounting Standard. Line items, sub-line items and sub-totals shall be presented as an addition or substitution on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Money Pending allotment Equity Component Of compound financial instruments Reserves and Surplus Capital Reserve Securities Premium Other Reserves (specify nature) Retained Earnings Debt instrument through Other Comprehensive Income Balance at the beginning of the current reporting period Changes in accounting Policy/prior Perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh 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 shall be disclosed separately. (iii) Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated. (B) Derivative financial Instruments 1 Explain use of derivatives 2 Cross-reference to Financial Risks section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent# 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: Impairment loss allowance Total (A) - Net (B) (i) Secured by tangible assets (ii)Secured by intangible assets (iii) Cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Investments 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 begin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suc h 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At Fair Value Through profit or loss Designated at fair value through profit or loss Total Deposits (1) (2) (3) (4)=(1)+(2)+(3) (5) (6) (7) (8)=(5)+(6)+(7) (i) Public Deposits (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 inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.] (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 negativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet Description of item of property Gross carrying value Title deeds held in the name of Whether title deed holder is 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 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 Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activity has been suspended shall be given separately. (viii) Details of Benami Property held Where any proceedings have 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or entities identified in any manner whatsoever 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard applicable to the relevant class of equity or liability shall be applicable mutatis mutandis to the preference shares. For instance, plain vanila redeemable preference shares shall be classified and presented under 'liabilities' as 'borrowings' or 'subordinated liability' and the disclosure requirements in this regard applicable to such borrowings shall be applicable mutatis mutandis to redeemable preference shares. 4. Compound financial instruments such as convertible debentures, where split into equity and liability components, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.) Diluted (Rs.) See accompanying notes to the financial statements Notes GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS 1. The provisions of this Part shall apply to the income and expenditure account, in like manner as they apply to a Statement of Profit and Loss. 2. The Statement of Profit and Loss shall include: (A) Profit or loss for the period; (B) Other Comprehensive Income for the period. The sum of (A) and (B) above is 'Total Comprehensive Income'. 3. Interest Income Particulars (Current Year) (Previous Year) On Financial Assets measured at fair value through OCI On Financial Assets measured at Amortised Cost Interest Income on Financial Assets classified at fair value through profit or loss On Financial Assets measured at fair value through OCI On Financial Assets measured at Amortised 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 va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diture' which exceeds one per cent of the total income to be presented separately. 10. 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 classified into profit or loss; and vi. Others (specify nature). (B) Items that will be reclassified to profit or loss; i. Exchange differences in translating the financial statements of a foreign operation; ii. Debt Instruments through Other Comprehensive Income; iii. The effective portion of gains and loss on hedging instruments in a cash flow hedge; iv. Share 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 regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Statements, i.e., consolidated balance sheet, consolidated statement of changes in equity and consolidated statement of profit and loss, the NBFC shall mutatis mutandis follow the requirements of this Schedule as applicable to an NBFC in the preparation of balance sheet, statement of changes in equity and statement of profit and loss. However, where the consolidated financial statements contains elements pertaining to NBFCs and other than NBFCs, mixed basis of presentation may be followed for consolidated financial statements where both kinds of operations are significant. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Indian Accounting Standards notified under the Companies (Indian Accounting Standards) Rules 2015, including the following, namely:- (i) Profit or loss attributable to 'non-controlling interest' and to 'owners of the parent' in the statement of profit and loss shall be presented as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-CL-V-Vol-I dated 11-10-2018 before it was read as "shall" 8. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as "Fixed assets" 9. Omitted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as"Reserve" 10. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as "fixed assets" 11. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as "Trade payables" 12. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 before it was read as "Securities Premium Reserve" 13. Renumbered as clause (i), after (i) inserted clause (ii) vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-2018 14. 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." 15. Substituted vide Notification No. F. No. 17/62/2015-CL-V-Vol-I dated 11-10-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/reversals shall be disclosed separately." 31. Omitted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as "(b) Security Deposits;" 32. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 33. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 34. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as "(i) Aggregate amount of Trade Receivables outstanding for a period exceeding six months from the date they are due for payment should be separately stated." 35. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 36. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 37. Omitted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as "5[X. Every company shall disclose the details of Specified B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eporting 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: 13[(i) 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. (ii) A description of the purposes of each reserve within equity shall be disclosed in the Notes.]" 46. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes (SBN) held and transacted during the period 08/11/2016 to 30/12/2016 as provided 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.]" 61. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 62. Omitted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as "and" 63. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 64. Inserted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 65. Substituted vide Notification No. G.S.R. 207(E) dated 24-03-2021 w.e.f. 01-04-2021 before it was read as "STATEMENT OF CHANGES IN EQUITY Name of the Non-Banking Financial Company……………………. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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