Taxmann’s Corporate Accounting | Set of 2 Vols.

hyS l t C t n c B i i Nr C t es ) s hdr t e e tn t n s ge ei s sm e e r de ps S oi 6 t k( eo s mor dba eee. ] ghya aTei e r .r d u” n oghI cnTt [ i nt 2u en. o su2h no-g cHu oc i Co t A r i B d e h r et t e ra s e rpe i oat l i P r p i a ,s rI eo r f Ie C r o v “e i t sks n s o e U e coml cbe a ueS r t sh ,n gt ) n .e f s i o nC m o f n lo Ho e i (e hi t mm wd reom e a vdCr e . os B g i ev o rr he oP Tr f

Preface to Ninth Edition

. ss ed7 d a he1 n t s 0n o i 2ani e mv t 8 va ,1 oet r 0it rrc g f n 2 s n eeA 0 u e l ve ) 1 t el i i bn t bl l c 1 e s ea 1ea f t f hm d v s a d e eh o stn t m une a s l t bem d e a am n e A f t l l (oho a y i s e t s e s r a e s wti cea n fic c ega n i np ni a t n l o i et a s hnm N b n u t o , s o ro r r i e e cC i t a , pc) hu f t l sad f r o a eAu s ds dni Fd e v ea t .n ea s 9 a i y Rr1s v r (o0n eo p 2o r e4r yh i o,t t l d Ccs Tr h e g.a fAu ) u0 dot q 2 onyn r9 ar n ei o1 t t mh s S h0 i t t do n n2g i nb n eni M eI eot mI , I i n bs ) 8 Ae ssu 1 (l e o a hsc 0 s u e d kcc 2 i e n oiA f a o h omr 1 c pS e bd e ptmr ea c oe hc sAC Ta p a ( g n i h c a e t y t i s r . t e r vo i n p Up u is h l d e n Da fs o n o st i e s ge eg l l g o u cs se ul b oa i r u a l va fv o r i e yh t l t u r co af f g en ht i t n ou t o lc u c fA k nt e aa hr t o p mr ao IC

. gry,rk no seo n m f g i on o n ,i s3 b nn 1tue a ao0 l i roh y t t P 2 s t s , ee y u t e t l c g t m a l e i gAe r l oush dp psi e tnm ren fao ol Cbaokc o ,apno o t u o t mi n l t tbr ea dvoaeo C t i hp s geut e nh p p r i eu t m v Pi t fo s i r o g e y crIcwr I i e a oI Vf o s h e t s t r l e odu gec e i nme di t n eiek n Smh ge c i c ,L enh l i S h e t g e rca ot e e rrm Ga kvpoug f i s o ar l cn pPae s i n o eat d ei nGev i Dd eiro Anmhor f I d e p Cn l i e r notNo a o . t ots s t f Gl se lrae yn a meiMto i c oBnwGG , t aas n y l -.u nl r u r n r f u fia k sgiMT r na ne e. aei f r hrrti h a T t gwM pu mde n anrayo Iapdms

d o i r e p t r o h s a n i h t i w k o o b e h t g n i h s i l b u p r o f N N A M X A T e h t o t l u f k n a h t o. se l a m i mt af Io

et vh ag hu o tr h b ge i r ma , ey mn oa sf i h, s gr uo or hr t e sh r c ou rs r e f i gd ne i g t i n l i b r po y dl i h o g vi ah e ob t l el da ah s mI . ny et l en be t sr a he. v tde r c ai on t f io f e nn i yt y r p m e e vr o Ec t

I-5

N O I T I D E H T N I N O T E C A F E R P

I-6

k o o b e h t f o t n e m e v o r p m i r o f y t i n u m m o c c i m e. dd ae cg ad e el hw t o mn ok rc f a sy nl ou i d t s e e gb gl l ui sw eh t i c v i nh i Iw

2 5 4 4 9 9 0 1 8 9 : e l i b o M

BHUSHAN KUMAR GOYAL

m o c . l i a m f f i d e r @ l a y o g n a h s u h b : l i a m E

r3 u3 p0 d0 a1 z1 Ai h ,l n ee dD r a G a i r o t c i V , K 2 M

Acknowledgement Sh. Nawang

Shri Ram College of Commerce

Ms. Ritika

Shri Ram College of Commerce

Ms. Balbir Kaur

Kirori Mal College

Ms. Priyanka Aggarwal

Shri Ram College of Commerce

Ms. Richa Goel

Shri Ram College of Commerce

Ms. Saroj Joshi

Shri Ram College of Commerce

Ms. Varda Sardana

Shri Ram College of Commerce

Ms. Dipika Bansal

Shri Ram College of Commerce

Ms. Manpreet Sharma

Shri Ram College of Commerce

Sh. Dikshit Yadav

Shri Ram College of Commerce

Sh. Mahesh Kumar Madan

SGND Khalsa College

Dr. Somya Sharma

Daulat Ram College

Sh. Bibhu Prasad

SGTB Khalsa College

Ms. Rachan Kaur

SGTB Khalsa College

Dr. Madhu Jain

Maitreyi College

Ms. Ritika

Maitreyi College

Ms. Amla Gour

Satyawati College

Ms. Anjali Dayal

Satyawati College

Ms. Vandana Goswami

Satyawati College

Sh. Raj Kumar

Satyawati College

Ms. Navdeep Kaur

Sri Guru Gobind Singh College of Commerce

Ms. Surjeet Sood

Sri Guru Gobind Singh College of Commerce

Ms. Meenu Gupta

Sri Guru Gobind Singh College of Commerce

Ms. Manju Bhatia

Sri Guru Gobind Singh College of Commerce I-7

T N E M E G D E L W O N K C A

I-8 Ms. Sunita

Daulat Ram College

Ms. Savita Sachdeva

I.P. College

Dr. Indu Gupta

Dyal Singh College (Eve.)

Sh. V.P. Jain

Dyal Singh College

Dr. S.C. Panda

Satyawati College (Eve.)

Ms. Richa

Satyawati College (Eve.)

Ms. Shikha Sharma

Shaheed Bhagat Singh College

Ms. Vandana Dahiya

Shaheed Bhagat Singh College

Ms. Nikunj Aggarwal

Shaheed Bhagat Singh College

Sh. Ashok Gupta

P.G.D.A.V. College

Sh. Chetan Negi

P.G.D.A.V. College

Dr. N.K. Aggarwal

School of Open Learning

Dr. K.B. Gupta

School of Open Learning

Ms. Vrinda Kapoor

Janaki Devi Mahavidyalaya

Ms. Nidhi Gupta

Gargi College

Ms. Soma Garg

Maharaja Agrasen College

Sh. Arun Zulka

Maharaja Agrasen College

Ms. Arushi Zareen

Bharati College

Ms. Anu Jain

Aditi Mahavidyalaya

Sh. Satish C. Bhatia

Zakir Husain College (E.)

Dr. Pakeeza Samed

Zakir Husain College (E.)

Dr. Shivani Abrol

Zakir Husain College (Mor.)

Dr. N.K. Oberoi

Swami Shraddhanand College

Sh. V.K. Batra

Aurobindo College (E.)

Sh. Bhupinder Kumar

Delhi College of Arts and Commerce

Ms. N. Tiwari

S.P.M. College

Ms. Neerja Arya

College of Vocational Studies

Ms. Shikha Gupta

Keshav Mahavidyalaya

Ms. Soumya Jain

Shaheed Sukhdev Singh College of Bus. Studies

Dr. Ramesh Kumar

Shaheed Sukhdev Singh College of Bus. Studies

Mrs. Kusum

Lady Shri Ram College

Sh. Himanshu

Ramanujan College

Ms. Divya Gill

Kirori Mal College

Dr. Sunil

Deen Dayal Upadhyaya College

Dr. Deepak Sehgal

Deen Dayal Upadhyaya College

T N E M E G D E L W O N K C A

Dr. Sucheta Gauba

Lakshmibai College

Ms. Patinder Kaur

Hans Raj College

Ms. Shastha

Hans Raj College

Ms. Anjula Bansal

Kalindi College

Dr. Renu Gupta

Jesus & Mary College

Dr. Rajendra Kumar

Rajdhani College

Dr. K.M. Bansal

B.R. Ambedkar College

Mr. Deepak Balani

Sri Aurobindo College (Day)

Ms. Lavleen Gupta

Hindu College

Dr. Rakesh

Tutor

Sh. Harsh Khanna

Tutor

Dr. R.K. Sah

Shri Ram College of Commerce

Dr. Sandeep

Acharya Narendra Dev College

Dr. Alok Kumar

Shri Ram College of Commerce

Sh. Amit Kumar

Maharaja Agrasen College

Ms. Amita Motwani

Jesus and Mary College

Ms. Priyanka Sahni

Maitreyi College

Ms. Radhika Goel

S.G.T.B. Khalsa College

Ms. Anupreet Kaur

S.G.T.B. Khalsa College

Ms. Shikha Gupta

Shaheed Bhagat Singh College

Ms. Arpit Paul

Sri Venkateswara College

Dr. Mahadev Prasad Meena

Bhim Rao Ambedkar College

Ms. Meenu

Deshbandhu College

Sh. Rajinder Kumar

Shyam Lal College (Evening)

Dr. Deepak Srivastava

Keshav Mahavidyalaya

Ms. Gita Sidharth

Gargi College

Ms. A. Porchelvi

Lakshmibai College

Ms. Sonia Dhingra

P.G.D.A.V. College (Evening)

Sh. Anil Kumar Verma

P.G.D.A.V. College (Evening)

Ms. Manmeet

S.G.N.D. Khalsa College

Dr. Rita Vats

Ram Lal Anand College

Dr. Awadesh

P.G.D.A.V. College (Evening)

Dr. Surinder Singh Solanki

P.G.D.A.V. College

Dr. Rakesh Kumar

P.G.D.A.V. College

Ms. Simranjeet Kaur

Sri Venkateswara College

I-9

T N E M E G D E L W O N K C A

I-10 Dr. Rajesh Kumar

Shivaji College

Mr. Bunny

Sri Aurobindo College

Mrs. Rimi Jain

P.G.D.A.V. College (Evening)

Mrs. Jasmine

Shri Guru Nanak Dev Khalsa College

Ms. Parul Tomar

Kamla Nehru College

Ms. Chandni

Shaheed Bhagat Singh College

Sh. Aditya Wadhwa

DDU College

Dr. Kalpana Kataria

Bharati College

Dr. Vinod Kumar

Shyam Lal College

Ms. Deepti Singh

Bharati College

Ms. Rashi Paliwal

Aditi Mahavidyalaya

Ms. Indu

Aditi Mahavidyalaya

Mr. Kishore Kumar

Delhi College of Arts and Commerce

Mr. Anuj Jain

Delhi College of Arts and Commerce

Ms. Neha

Dyal Singh College (Eve.)

Mr. Sandeep Garg

Dyal Singh College

Ms. Jyoti Paul

Dyal Singh College

Mr. Ashok K. Bagrial

Shivaji College

Mr. Ritesh Bansal

Shivaji College

Ms. Shilpa

Vivekanand College

Ms. Veena Jain

Vivekanand College

Sh. Gagan Kapoor

Tutor

Contents

Page

Preface to Ninth Edition

I-5

Acknowledgement

I-7

Syllabus

I-13

CHAPTER 1 u

INTRODUCTION

1.1

CHAPTER 2 u

ISSUE, FORFEITURE AND REISSUE OF SHARES

2.1

CHAPTER 3 u

ISSUE OF RIGHTS AND BONUS SHARES

3.1

CHAPTER 4 u

EMPLOYEE STOCK OPTION PLAN

4.1

CHAPTER 5 u

UNDERWRITING OF SHARES AND DEBENTURES

5.1

CHAPTER 6 u

REDEMPTION OF PREFERENCE SHARES

6.1

CHAPTER 7 u

BUY-BACK OF SHARES

7.1

CHAPTER 8 u

ISSUE AND REDEMPTION OF DEBENTURES

8.1

CHAPTER 9 u

FINANCIAL STATEMENTS OF COMPANIES

9.1

CHAPTER 10 u

CASH FLOW STATEMENT

10.1

CHAPTER 11 u

AMALGAMATION

11.1

CHAPTER 12 u

INTERNAL RECONSTRUCTION

12.1

I-11

S T N E T N O C

I-12

Page CHAPTER 13 u

LIQUIDATION OF COMPANIES

13.1

CHAPTER 14 u

ACCOUNTS OF HOLDING/PARENT COMPANIES

14.1

Contents

Page

CHAPTER 1 u

THEORY QUESTIONS

1.1

CHAPTER 2 u

ACCOUNTING FOR SHARE CAPITAL AND ESOP

2.1

CHAPTER 3 u

UNDERWRITING OF SHARES AND DEBENTURES

3.1

CHAPTER 4 u

REDEMPTION OF PREFERENCE SHARES

4.1

CHAPTER 5 u

BUY BACK OF SHARES

5.1

CHAPTER 6 u

ISSUE AND REDEMPTION OF DEBENTURES

6.1

CHAPTER 7 u

FINANCIAL STATEMENTS OF COMPANIES

7.1

CHAPTER 8 u

CASH FLOW STATEMENT

8.1

CHAPTER 9 u

AMALGAMATION

9.1

CHAPTER 10 u

INTERNAL RECONSTRUCTION

10.1

CHAPTER 11 u

LIQUIDATION OF COMPANIES

11.1

CHAPTER 12 u

ACCOUNTS OF HOLDING COMPANIES

12.1

QUESTION PAPERS u

B.COM. (HONS.) CBCS SEM-II (MAY 2018)

P.1

B.COM. (HONS.) CBCS SEM-II (MAY 2019)

P.11

I-5

C H A P T E R

FINANCIAL STATEMENTS OF COMPANIES : d n a t s r e d n u o t e l b a e b l l i w s t n e d u t s e h t , r e t p a h c s i h t g n i y d u t s r e t f A

LEARNING OBJECTIVES

 Format of Statement of Profit and Loss and Balance Sheet

 Accounts related to current tax, advance tax, tax payable, etc.  Deferred tax

 Provisions relating to disposal of profits, particularly dividends

 Preparation of Statement of Profit and Loss and Balance Sheet as per Division I Non-Ind AS, Schedule III.  Overview of Division II Ind AS, Schedule III.

FINANCIAL STATEMENT

— s e d u l c n i , y n a p m o c ; a r a o e t y n l o a i i t c a l n e a r n i n f i t e n h e t f m o e d t a n t e s l e a h i t c n t a a n s fi a t ) e 0 e 4 h ( 2 s . e S c o n t a l g a n b i d r a o c c A “

Meaning of Financial Statement

(ii)

(iii)

(iv)

r n o i f o t t o d n e r y r t i e v f i e t r c t a n y; e nr m a ae u ny c ol o ga d i nc y i n y n a r a n r , a fi f c o e t yh r nt a ar d p po n g f a n mt ; on i r m cu a r ao e o c y f fc l r o a a i ee o c s , n o r a u a t ct n i nd d fi e i rn e x e oe h e s p t nu ,x t r nl a n ue o ac od f ecn t tb ca n ou ae e ns m yo sm e r s ot t t oo a l c dn t ae ni s ns a an w l u o p t a fl a xc fi l , eot fi h ro yb s n pr a u ap c as

(i)

y n a p m o c l l a m s , y n. t an pe mm oe Ct a nt os sw r e o P fl eh ns Oa c oe t td c u ec l pn si e t r o hn t i y wa ,m t n ) e5 m5 e4 t . a S t ( s y ln a i a c np am no fic et hn t a ,m r e r vo ed wd on Ha

(iv).

(i)

s n a e m , e t a r o p r o c y d o b r o y n a p m o c y n a o t n o i t a l e r n i , r a e y l a i c n a n fi , ) 1 4 ( 2 . S o t g n i d r o c c A

Meaning of Financial Year

9.1

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.2

nn eo ed bn se a l l hi yw nr aa pe y ml oa i cc an a en r fi e hs t Wr fi .e r a h et yr , a ye r e vy ea f ho c y r r a a . Mu r na fa e o Jy yfg ao n dyi w tao s dl 1 l to 3s f e1e hrh e t t t nf f oao grh nor c n i d oa n M d ee f t da o or y i oa r e pd rt po s ec 1 hn t i3

s eti n t a et i i r c . fr oei f a f si ,e s y da a y rama o s ywli a o r l nd a l o u i o i d f br i i e s o r bt Tp ude t a se h rht ai t ru ,t oqa o yein nrdr n asI o pi e r d mn d e i h oas t te c a u i gd h ow nn i s, d It r l ena o due hi soy at c l ca su i i oac hd sn ce t i i a h tfn w a o fi r o s ep n t t oi a ri t s r ooaa c d pn d i ri l o oy o i s cn r ne yao p dpc y o bmrn rooa ocfw r yaa o l nfe l aoya pyl, d a mni e oac fi cpns m at i ao na fc fis I r a e y l a i c n a n i f a n i e c n o : d s t e n r e a m p e e r t p a t e s r l a a i e c s n e a h n T fi : s f t o n s e e p m y t e t a o t s w l t a e c i h n t a e n r i a f l g a n u i w n o n l A l o . f e 1 h T

Types of Financial statements on the Basis of Period

r a u q n o s e i n a p m o c d e t s i l y b d e r a p e r p e r a es . s t e n he Tm :e s t r n i eu q me er t I a B t s E lS a i r c ne ap ns i a f s ys i l r a e b t r y a l r ue Qt . 2 -

l a g e l e h t e r a g n i w o l l o f e h T . s t n e m e r i u q e r l a : i 9 c n2 a1 nn o fii t hc t e i s wn li a d ee dd i v 8o 3r 1p os t a s 8t 2n 1e sm ne r oi i tu c q ee Sr

Legal Requirements related to Financial Statements as provided in S. 129

lyseg l l a a h n i hpstt smm n or u co o s fdc t c rna n a es ,oI e mIh me eirIt n t o eh a a f l t t u pe i s d w h lmt e a onh e i c c c nricn S e aob a nd n y i l r fin l so eaae c hphi c s n t m aa to pi n a hc me t e, o 3 b sh 3cl e t l 1 df f a i .o o h v S s s os r e r ri s e s t pa s da n 3f 1fnle 0aucm 2fdrt e o o e , t a fi e s c t i t s s t Aa a o l t l ss a nc i e e c i n hstn d n atre a pfar n m o d e fi f n f owa h i d c Cet i s ru ev os hrgf n i n t i a t ff di n o ed )dude n 1 oin v ( i ac a 9 ot . 2ecr s 1uapnd o e r r nt ec hb a o t a s d i t y h e mn c t ae v a i ei t ts wmi Sg (ii)

(i)

(iii)

(iv)

gyr nno i an k noi atd bre fi roi oy ,c e et p ci ncs i ar n t r e c ue e sl b ne i s yfa noh ayt oln p t pe y u m l se p t pra aot tns o ol ni a i lt c l a a . r ny he a n snn a ) e fi 1 p g ( f m 9 eo 2h o 1t mc .nr f S i o o fd f s o s e ha sg cl na i c og h i h s nwc i eru v o ryos pnfg a y n dp ni i n mar a s ope e cmv r oyoo f ncg a t eafc hroA o t s s , e y r a h e l t vnc a r ep re w e m d hn oo t Hc u o

. en l sr dhea r a todethc i i i a oe i r s i t t wtn a b c y e c c p a r e el oeue s o a n c s r s r i s i i nff r e e Dc ae hpab e fn rd e d t a n o r n do lbo l i dn ou l l a a l s c r fi e a a e idfacld o h e e a oh r n r Bt a dsnba t er iantios d p n o s d a i hf e e le s t na r s b , h pym a t y n l t ena l nn utat f ae snpa o twhg pm re s m o s me om n t o l s i n a t ot eeci y i ea ca nt t a c e f ml as oth no s l e fa sltateh t o i f n a a a c a t i i o gn h h t f c h t na s nt t i i t n yandslw e a a e n e t nm i e fi a i rc a g mg pf denn e n n i e t m a l lt i o nn na a o l ai e oots r a s c l e e nmfy a l n dn o a em adi ea cdt gh enc nap yc rane dm r u etahai e s hsnTml o o i o ve .rs wt f c s er o e d n n e to t f i e oh a o a f n t i t te ht aecf a a m i eo hb tddp a i h y s m t d l s g T sa eao oe. l n d s e ch i l i nn dl t v i tse a i d o e , ol v re cti na a oh rl a m i a rs ph ydl c py )s eo nna )n 3 r a s a a t 2 r ( p (iaspte 9 s p a , 9 nt s . e ee 2m 2e dml r n 1o 1i ge nob c nC nnpa alm , a e oa) o cu e p s 2 i i i hl e th t ( e t m t c pna c i 9 t r eo2 ef ypnt a So Sc baas 1i

s yt ny l l op i p i t n p mi p oe oa cs d o tl a o , c n ns o i od i t dl a l ya r a nh p as e py r mn p oa e cp h, t l am l oa fo . o t ) h3 c es ( se l y9 th b an2 nt ca1 e, i ) m . p l 1 S p e( t pm 9 n a aoi 2 t c tg 1 d s c e a lS . Ai nr r in ed le ci ho n f t e ao fhr n t o s fid sat e nfn er h ooe t r s i m e t s f i n e ee r v oet er a h rmt s pes wd t l t r ea a a ht ad i t s c hn ta ln t a a a st i hc n e s t d s n fi i g a e n nd vi t o e a t fit rn t a p e s u )o )hd 5 i 4 t l ( ( c o fs 9c 9 o 2t n 2a 1i o 1e ndc nh ou ot e i i tah c t h d c t t eno ei Sat Sw

mutatis mutandis,

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.3

fet h . o ds c u e sar s e me s r t s o sn a f e i l l c s c u n i l r r o orb s u a sop e s r a 9e . l h en 2 o c1t hi t n t y.i ,a n s i aSn dv f o re to i a t dd p p s nh mt m ac en x e u t ex s s em e gf no oeh t r i i t tu c t u n u n q s uo e et og m r n cn nea ci r r as hg i e t er v a o h, oft t o y G y mn lyr a oa a ns ri r f t as f e n , ns h c ot et e C c i i n t e w a f e i d f h v g e e t el n r i da e s y i r d l ec e i p s hn w t n ,a omo n s poc t fi n mci s e eh emt mt i )of ed ( 6 ri t f n , a 9 r t a se 2e s n 1i d lo a n i i nnu a t c o pe a i ni t r me av c ne eoh fid S c t r e d n u s d r a d n a t s g n i t i d u a d n aa eg t n u i t t i n t s u no oc cc ,a n o ot i t g a n ci fit i a t l o e nr . ys] r be 2 3 ,t y 1 t aa . S mm[ t 3 r n o1 ef 0 me2 , nd t ic rv e voA ors e Gpi lon t a a r p t n m e o C C e e h h T t National Financial Reporting

Authority

l mna o i ut i c da n nt a eli n duF s dn ao l a ycn n ni o a, i t aa ri od nN I e f h o t sy t n ab t e n ud oa cm cs An di o et r a e d t r n a e hm eC hf m t o eoc e bt i e u r r t c i s e t s e nh r pIt f eo yh . at ] n 3 myo 3 i tbt 1 d n a . een S d i [ mn m y nea t rm i x r e eo v h omrt o Gc e u t ef lr A a r sag t a dn n ,n i t eo r Ctao e hp r ee t e hh i wR Tt standards of accounting

te sds t t l na n i r eua o a mwg p ae u s rt ds t n e s a t nat s r i o r a la l l a n a i w c ew n o aebh r na os fih t s “ s t i e ,y ss t a I ’uel . h s r a t T a t n i sp a. ”e r s a r rc e a a r wahe r hsa es s . ’ r Aht s y a s ht.fn i s su a dor ‘ qn se tr e ur nefaa fir ’ p w i s eu e sr r dq a e a ,cd n h l e ao r ws a ohos t e ht hn r S t si a h a rg htg e soa i pr end feh ee o t h r v stfai o r g e ec e nd ts i r e e n l a hr rop t y a h ,e E ms n ,erto h n 0 o aM 2tf r e ‘ r ya S vl : i Ag e m we t rha t ei e m c r pi e ia t shl n hi Awu sl

SHARE WARRANT

. . r e n” ” dt e sn hh oe nt i et t uetO fmu mi l e i “ i tBd tbro . atl ei a ol”e s l nt nae i h l i n g t t ee e i n n l t r h eii a r b t d t r ux a r n a i e pceel d t en epn n s ohye u aNte rn “onr sd t ouw a co d m dnn rh eaa e ” s n s oslohe d t l a i b t c nt Ol i a s up l i c“i d F a i d w l a, e’cp s e ph br da y ee n od u ea t e l s hi r f so s t i a , thihrn e e n r hSeo ea d “ e mht:nr e tSgmuh n “ o i ent l nd le t t ws a ei geeeor e c h n nwx s e i t l ei t d e sn ri nbte i etod yd nne pe n n yeyu h oa e es d ndmn ne o oc e s hu mnmo cf” . a l e u n nl c r s oaos e isrt b i i i f t i etdool a a f i chceeeb i i t l a flbcui p p n d o l popt at e l t as ac n a n ea ei bue r r f r eeor a a l eh hmu hh b St SaTac

SHARE APPLICATION MONEY PENDING ALLOTMENT

, ytg6f) nen5oE ( aei9y7 phc1r n 4 t , mSa s 4 t i oehc . n O ccnAi n . esM yl af S r e . a o eo e i h vBdn N t e a e , s , n epe hs o n m co r i i ot o a L h f a wdsCec a r fi nw ee i na t hh i o rtetTN r fi e os . noet d nrh I r aPTV a . ft mo s , edI n n l e V t u a e hn t e d t s eme l sm u e g h e t d cne dea i t i S t t h a v S n c otl du S rSa l psi Oof c c 3tn co ea 1ia e m h 0r nt r do 2a i ,pFref e t fi e o c i d d r t t Ap e n o su s sl nv i lt e e a s i n hotee h r asNnt . a1 ptreh 1 d0 mcomi sete2 oAt w u r i Cen s, u 8 ms2 ehuq i htoe s e r c r t y e crhi t fd r a Aee o a f f u Inors u u Ar I i t s I n b ee s d o ot ee e l l aF t c m r u r o s e r i dt od Nd a es pe h rt hid g e oa ce nh oC Sr d at t

SCHEDULE III TO THE COMPANIES ACT, 2013

vide The Revised Schedule VI to the Companies Act, 1956 was applicable to the companies for the Financial Statements to be prepared for the financial year commencing on or after April 1, 2011. As per the new Companies Act, 2013 this has been numbered as Schedule III.

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.4

r o f s t n e m e t a t s l a i c n a n fi f o t a m r o f s e b i r c s e r p 3 1 0 2 , t c A ss : e i e n i r ao pg me t oa Cc ee e hr t h ot t g In I I i w eo l u l l do ef he ch St y l p m o c o t d e r i u q e r e r a s t n e m e. t 6 a 0 t 0 s 2 l, a s i c e nl au nR fis ) ed s r oa hd wn a yt nS ag pn mt i on cu ao c rc oA f ( ss t e n i en ma ep t m a t o s lC a e i h c nt ah t ni i w F DIVISION I

m o c n i p u n w a r d. 5 e1 r 0 a 2 s, t s n e el mu eR t ) a s t d s r la a d i c n na at nS fig n ei s t on hu wo yc nc aA pn a mi od n cI a( s re oi f n sa t p n em mo eC t e a h t t S f lo a i e c c nn aa nl i i F p DIVISION II

. s5 t 1 n 0 e2 m, s ee t l a u t s R l) a s i d c r na ad nn fia t eS s og hn wi t n yu no ac pc mA on Ca i ed cn n( I as ne i i F n ga np i m k no aC Be -h n t of No e ac rn oa f i l sp t m n eo mc n ei t a p t u S n lw a i a c nr ad e nr i F a DIVISION III

SCHEDULE III

y l p m o c o t d e r i u q e r e r a s t n e m e t a t s . l6 a 0 i 0 c n2 , as ne l fiu eR s o) s hd wr a yd nn aa pt mS og cn i at rn ou f o sc t c n A e( ms e ei t n a a t S p lm a i o c nC ah t ni i w F

DIVISION I-NON IND AS

General Instructions for Preparation of Financial Statements

le ee,a chti h t ntnc aoend m i an t l dn p en ia ml eFe b oa med cc ha a i el ,tm r pn n e po ha iie t w i b s tad d l a . l y hsa a d l t hg rg sa n s n i e i d s d dn d er e i ug mo v a l c n ot ac nas rSi c p h a tgeced r n c he i u y t At s n fi ,i 3noaf 1ulr od c 0os eo or 2ci c d ,A dem t ra hd c Agoetn t h n a t n si t r e e b d s a i umup l n l alts a pca/gh n miedns a r i t t I e oc m I nhr I CAi e eeol e heghfu h t n t s t d a ff t nn e o hi h oc Is nec I I tyomS enniee t t l e eal h a u eet t dmr eeidsf hrurro ciqo o u s e t Sq r n n s es ot e r e i n t i m e en u e ha t mr i t pt i e s u hmb t t a q i t ouS e wc s r 1. Overriding status to other requirements of the Companies Act and to the Accounting Standards:

inter se,

Thus, the Schedule III of the Companies Act, 2013 gives overriding status to the other requirements of the Companies Act, 2013 and the Accounting Standards as applicable to the companies. In other words, the requirements of the Accounting Standards and other provisions of the Companies Act would prevail over the Schedule.

s enet hot hn t e ndym e i be s eo di r dl e c as u r i q mi u d e eeqr e bb e lorh l s t a t a hd o s t se e sr n r di o ui rus t q a i od dec l d nrs sia as t d e n S l ri gne s t nuhn i t to t u n n o uel lc oma c ce,A y ct l Aar o t t a es l s li ha e t mt nnio S o i N i . dt s i e ed t h n fid t i aen c mi e f po ee t sy a d sa t a e S w r m l u . sya e obiel b c l u r n c l l o d a s a i e snh d i t h sc F ln a tS nuec o h Ae oc i h ct t s f t i A e o d i n doen i a Atc t sapu f e o m t eot o e hC Nt s

2. Disclosure requirements of the Schedule III are in addition to and not in substitution of disclosure requirements of the Accounting Standards : Disclosure requirements specified in Part I (Form of Balance Sheet) and Part II (Form of Statement of Profit and Loss Account) of the Schedule are in addition to and not in substitution of the disclosure requirements specified in the Accounting Standards prescribed under the Companies Act, 2013.

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

dstye l h enul o t t o a i n b f t m ep ar o s i e e rnoc r c ona s pe i t sf td a a e mmh h e e t ri t vo t oi n t t f eo a n nr s i or n )ew i a h t b i n( To d ) h da .s ds a( n tt ndano i e e s ni r t mn ou n ee i t qetr a emaa t mr h es t c r e a i e or t h s f es o n w he i hs t s nwo t i n e a ne t dhi t n i nm ovno t coii i lr t d l p im a e n lz hl gm i sa oo n hg ss cc t oed n udcrn onera caros cssfe i Atmyt n f i e oe l i i l t t i b a smf a ui e eo t t ql o a stt t NS n n o e elon gt i . hi a ton a Tc e ie dt g :n etnh ar aoS ng i ghce F e atd c n es hisul a d m l t c a en rt no B i ii

. t.lln l s a fi a t i o on c h i ru t sna Po ag e fc ne ci o r tcnFg A a n fg l eoa o a mtbsh s r ee ae c t t ,s u a o s um t t N S n to s deui o nhos t atcsf tncao t e A i t o en l on ho u t s Si ye sa ete r cat ma nmo s arNta o l a a f h e n Bnh t o lt i eiti hdga a e t t ne t m fa i o r lddo eeuef crlvn c i ayn i s f n t i s eas n e hot ct a t nxr nteeo odmgp e mcenm i t n i ee d a t i g i rtv n heSoi cflrd e a pv ar i i ec o tsnnr e s a ae on p hr w t t i c to F se e e n dbebd h i lt dn v l e oa a rhgns n i ps t i a n r rsa t e e s n p i ho m a e t Lr e r mt udp a fn et nb ta S I I e l u d e h c S “ o t d e r a p m o c s a ” . o N e t o N “ o t d e g n a h c n e e b s a h e c n e r e f e r s s o r c f o r e n n a m ” e. ho TN

s gt nn i e d nm ee pt ea dt dS l ea ci uc dn oa rn t i n F i ne eh et bn ei vg an hr i fa f o e p gp na i d s ne ur ou rg f fi o se mh rT o. ny wn ea p Nm: :o w o cl ee hb t s fa o f f ro e vd oe nd rn uu t o er he t b n oy pa um s e e p u r s e r o r c d e r d n u h e n o n a h t s s e l ) i (

r o s h k a l , s d n a s uf . oo he t r , e s h dt es r l da nm ui hc te s d e r r a o es , nn eo hl i t l oi Tm

e r o m r o s e e p u r e r o r c d e r d n u h e n o ) i i (

r o , s e r o r c r o s n o i l l i m , s h k . af l o te s r e e r h a et ns l a em hi t c oe Td

lt se a h i nt c nun aoi nmn i w a F go tn h s is r fid s enm hot e p t si e fr l l o a r eor c s o a ef ch d eto h)i r n t e op . ni n . itge a s t n r v e p i o i t r ep g r u c ro e g x op b fi E c e nr o e i s h :s g l t n a t i i f l f d re l o a e t ch d f es a n r ( s u pe y o t nyo r l ae n o p t t a g m i y n d o r i e d o Cm s u l e l u hmc p t n eii m e r s ht o ot n c f re e t om b o f n ds )e i t s a e a i l vt t si i S t t , a n l r a r e e i a v c mp e n e ma w t a n oi o t cF H S ( e l b a c i l p p a e h t r e p s a e b l l a h s e l u d e h c S e h t n i d e s u s m r e t e h T

. s d r a d n a t S g n i t n u o c c A

6. Terms used in the Schedule:

Rounding off Turnover

9.5

3. Notes to Accounts shall contain information in addition to that presented in Financial Statements

4. New norms of rounding off

5. Figures for immediately preceding period

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

n o N I n o i s i v i D ( I I I e l u d e h c S: 8 r1 e 0 p2 sn a i td e e ed hn Se e cm na s aa l a , B3 1 e0 h2 t , t fc o A ms e ri on f a ep hm t o sC i ge nt h i wf oo l ) l o S f A ed hn TI (2)

Share application money pending allotment

(3)

Non-current liabilities

s g n i w o r r o b m r e t t r o h S

: s e l b a y a p e d a r T

s e s i n t i o l i i b s i a v i l o t r n e p r m r r u e c t r t r e o h h t L O S A T O T

(d)

s n o i s i v o r p m r e t g n o L

sl l r a om ts i d ed rn ca s fe os i r sp er ue t dn ge no i r d c ni am t . s s n t e a s uh i ot r p rr le e a tht otn toe ) B (

(c)

s e s i r p r e t n e o r c i d mn fa o ; se s e us i dr p gr ne i t d n ne al t l s a t u m os ld a t n o a t ) A (

(b)

s e i t i l i b a i l m r e t g n o L r e h t O

(a)

) t e N ( s e i t i l i b a i l x a t d e r r e f e D

(d)

s g n i w o r r o b m r e t g n o L

(c)

s t n a r r a w e r a h s t s n i a g a d e v i e c e r y e n o M

(b)

s u l p r u s d n a s e v r e s e R

(a)

l a t i p a c e r a h S

) ) ) ( ( (

Current liabilities

(4)

Shareholders’ funds

(1)

) . . . . . . . . . n i s e e p u R (

Balance Sheet as at …......……

Figures as at the end of the previous reporting period Particulars

Note No.

Figures as at the end of current reporting period 1

EQUITY AND LIABILITIES I.

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.6

PART I

Format of BALANCE SHEET

Name of the Company ………

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

s t n e m t s e v n i t n e r r u C

s e i r o t n e v n I

s e l b a v i e c e r e d a r T

s t n e l a v i u q e h s a c d n a h s a C

s e c n a v d a d s n t a e s s s n a a t o n l e r m r r u e c t r t r e o h h t L S O A T O T (d)

s t e s s a t n e r r u c n o n r e h t O

(c)

s e c n a v d a d n a s n a o l m r e t g n o L

(b)

) t e n ( s t e s s a x a t d e r r e f e D

(a)

s t n e m t s e v n i t n e r r u c n o N

(e)

t n e m p o l e v e d r e d n u s t e s s a e l b i g n a t n I ) (

(d)

s s e r g o r p n i k r o w l a t i p a C ) (

(c)

s t e s s a e l b i g n a t n I ) (

(b)

s t e s s a e l b i g n a T ) ( (a)

* t n e m p i u q E d n a t n a l P , y t r e p o r P

Current assets

(2)

Non-current assets

(1)

Figures as at the end of the previous reporting period Figures as at the end of current reporting period Note No. Particulars

9.7

II. ASSETS

iii

(e)

(f)

See accompanying notes to the financial statements.

,h ir t Dei b w no g i t n ”c s o Ol t e ha s t s I 1 I A1 I ddl e ee u xt d i ae F dh “ )c rE o( S f d2S e2A 0 t 1d u t n RI i . t s S b.n uGo syN nbI e 3 n e1 o b0 i s s2i a ,i v t hc ”AD t n sm e ei o mn r : pafs t i p w c u o a qmr l l eot o dCxf nees ahna t tf s Ai n o . f aI )o l 8 I p e 1r ,I0 e y e 2h l t u r t 0 e d 1 n pe o oh 1 i rc 1t PS a fn “ . fe a mo .l wp rI( e x n t 8e o ei 1e s hi 0h Tv 2t Notes

. t n e m p i u q e d n a t n a l p , y t r e p o r P ) ( ) 1 (

“Non-current Assets

. s t e s s a e l b i g n a T ) (

. s t e s s a e l b i g n a t n I ) (

. s s e r g o r p n i k r o w l a t i p a C ) (

. t n e m p o l e v e d r e d n u s t e s s a e l b i g n a t n I ) (

iii

. ) 8 1 0 2 0 1 1 1 f . e . w ( ” s t e s s A d e x i F “ r o f 8 1 0 2 , r e b o t c O h t 1 1 d e t a d , ) E ( 2 2 0 1 . R . S . G y b d e t u t i t s b u S *

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.8

. s t n e m t s e v n i t n e r r u c n o N ) ( . ) t e n ( s t e s s a x a t d e r r e f e D ) ( b

. s e c n a v d a d n a s n a o l m r e t g n o L ) ( c

” s t e s s a t n e r r u c r e h t O ) ( d

: t a h t s m e t i e l b i g n a t e r a t n e m p i u q e d n a t n a l p , y t r e p o r P , 0 1 S A r e p s A e

o t l a t n e r r o f , s e c i v r e s r o s d o o g f o y l p pd un sa ; rs oe s no op i r t u c up de ov rt i pa r et hi s t n ni i m ed s a ur ro of f r do l , e s r he et h r o a ) ( a

. s h t n o m e v l e w t f o d o i r e p a n a h t e r o m g n i r u d d e s u e b o t d e t c e p x e e r a ) (

r g d p n e n i onp i a t l k e s n rv 0a u oe 1 o d wd S c ec lrAs a a e o t l r d i c e e p s h anpi t cusd , s “ a t ec t de i n s d b fl e o ass n a t oe ”e o s l lc rc t b e saf i i s ”o g d s t n a e ens ab e et a l n m c b op i i “ t g n ndeoi l r n e t aa a t va “ h et sd ”s hs t t e s i re e r e s ws g d odi sa rnv l a e p u o elr. e dbkspl t i r e ,g I u nosI d s I awa e t e le h n l a i c u l t “ i s b d hpie e g a t h i cnht c wd aS r t ln e n a .v i s ea“ t o ds e d l t s te i ns a o a s A v ns ”ee s sat r l e p ee b ol i sg l dbs l i tianw g I neas t .a l ” n b d s Ti I r s . e a ”g,d 6 n r t 2 a g n t onn a S rei t As pm“ b

AS-10, property, plant and equipment

n o i t i d e: s dw no ol l co ef Ss ( a 3s 1e 0t 2a t ,s t c a Ai d sn e I i n f ao ps t mn oa Ct n eu ho t c oc t A Sd Ae r de t nr I a n h oC Nf -o I e nt u ot i i s t i s v i n DI e nh ot y b d e u es cs ni a) d9 i 1 u 0 G2 Note

l a B e h t f o es : ct ae f s es ha t t n ne or ,r s u t e c s n s a o tn n r ee r d r un cu d n e os no l dc ni s ad se t e b s s a t n es r r m ue ct i fg o n ni ow i o t i l l n o fif ee dh et , ht t e ne oh dS ee s c a n Ba ) s t e s s A e l b i g n a T ( t n e m p i u q e d n a t n a l p , y t r e p o r P ) ( “ shall

s t e s s a e l b i g n a t n I ) ( a

s s e r g o r p n i k r o w l a t i p a C ) ( b

t n e m p o l e v e d r e d n u s t e s s a e l b i g n a t n I ) ( c

s t n e m t s e v n i t n e r r u c n o N ) ( d

) t e n ( s t e s s a x a t d e r r e f e D ) ( e

s e c n a v d a d n a s n a o l m r e t g n o L ) ( f

” . s t e s s a t n e r r u c n o n r e h t O ) ( g

e r a I I I e l u d e h c S r e p s a t e e h S e c n a l a B

f o n o i t a r a p e r p r o f s n o i t c u: rw t o s l ne i b ld a r e e c nu ed go r ep he Tr

GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

m o c e h t , n i n o i t p m u s n o c r o e l a s r o f d e d n e t n i s i r o; ,l e n c i dy ec z g i l n a i t ea r r ee bp o ol t da em t r c eo pn s x’ ey sn i a tp i ) (

1. An asset shall be classified as current when it satisfies any of the following criteria:

; d e d a r t g n i e b f o e s o p r u p e h t r o f y l i r a m i r p d l e h s i t i ) (

r o ; e t a d g n i t r o p e r e h t r e t f a s h t n o m e v l e w t n i h t i w d e z i l a e r e b o t d e t c e p x e s i t i ) (

d e s u r o d e g. ne at ha cd xg en i gt nr i o e p be r me oh rt f r de ef t t a c i r s t h s t e n r o sm i te i v sl s e e l w n t ut s ta n e el l a t va i r u o qf ey ht i si l a b ca i rl oa he sl a t t ce ss i o tt i ) (

. t n e r r u c n o n s a d e fi i s s a l c e b l l a h s s t e s s a r e h t o l l A

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

, f e e g d e n o dns el c i i t u e u y e c k l l a b c ccec l n c oypg f i c x t n o s s ei i te t I h ,g t n a s st i o r dt or ne oa pe p . r oe rd eo s t r gp un e ls a pu a dos s e ee m r a heo hm rt sht t t o i o rc n nbnn e e o i fih r e d o f r ,i hu s tet s yl r l a c i n owmi r y. t n a do a d b r s o e m e es m fon i d di i l r s ,es a t p t ear r n deeaa t r d d d eg v ue l ege l e mn c fi b ni hti wi noo se s t i e e b s t r r Ho td vf a I a l n . p o es c I e e t t . e e s r c e s s e b es t e o e h psh l p s t l xat i s r etm sa w u a n ee os ,tp r n r s r r a e eh dr srfo t u o s t r b orr u oche t g t en c o d b r f e d o ea e r d e s Dsmo l hae .r s e h l 2 o h i s a t 1t n i e y b r fih l enn e i r t die dta h h e a n t t c m mdi, an n w s i s r eep wa h d asde e n a s d e r i s r e s i r n t l dn a u a a ni n b e , e asr i d s e eueh e k e dbb d c h t e t o ah a f oo t r r f s t tt t i gs na i d r e u fi t i a s ms a l dc ne ar ya ns at pn me m ot cs re e v hn t i o e nh at f fo o t sr e a r up t h n ec bu eS . de t ea hd t ng i n i et dr ao p me sr t e n h et mr tt e s f e va ns i h ets . dnt uoe l ms s c n2a i t t1n I ne i r h r t i u wc

, fdeay e. yo d l i c) ebnna i ne t d kgti s ae ae as no pr l eian0m r 0 h r oas hl l0 tc en ofbe i, r axw0cakc a ce 5eenn t t fi gi hhaa a b t i n t f n l hn i eonfea t b sgeheeoh( i t t t t sb, ceu , n ) nme e nwo t ei t otat0ea a l mnr e e a 0 d d b taf h 0 s s g odgbt, e 0 n k n n vtei e4et i c n nttt c c n a r r m i i e a o o b f r dj eo l i p btp e a a s u e e e r ue br sg qs s rra ( i l e esehaueh i t h yr r l astynoat a t h r ghnrnsfdo e n g a i i e t c f n o p l h e f i i i a a r ,h t t t me ) vs e r c s wi s ohi o h hd u r s ctt t pa t qn dse n a n e t o oa fnern r h i e a m, mhs e sh r e0i sa t 3a 2 l r 0 e c1 ru p oc r 0 e rt t c m,et 0 f o s p h f 0 a a a uohe t a , x ( s sl t s t e5hh a o c mn t ca t n rfi r u h n o f r e s oi Fowoi t o , n r m f . m 0 t r a t e r e y 0 e o 2 oavt d1 0 s l , hnei s la ann 0 swwi eoobtnua5 a r e r nHi lnkehf a t e ade sk.ar o e t n t r ou r eu t n sl eo t l lt u a ei n c a t l emo hh a eves s r t a 0 vl t i n o0 i o b i dddf u t i 0 s t e n n 0, qr d e fia a 0 0 ee gei 04 kk, hvnss s nn0 snaua a ohrlaa5f Cc o cocbb e n i m r e t e d o t t n e m t s e v n i f o e t a d e h t m . ot ro f n dr eo t n t un e ol ca v ei bu dq l e u oh hs sa sc s hi t t n n oe mm et s ee r hv t n fi o e h dt or i r e e h pt ee hh Tw

l t r e e 2l a i1 a a b e i c h l m hny t o r e t c t a y o h dh t g d t n i nt l n e f i asi st o b t ’ c s ge y a a ti e r nl r n n l p o e i ax fe s a ; p ; p s o e e e mf o e l t m t c o cdl e a y oo ooa d ls t n c c ri t m r . m e g pe g r eee . s n r t rpo s n hra i e r oa h i a t t nt t T e d f r a e o f. n en s e r g i t e p et h o h mn bt e e e da p i a s r yem t t is od s o r a r t a e 2 w o l e e g ; 1 t h fmh a d dhp h t n o f t e m e e i e g r Wo t nl s fr i r d e r i i r oc e a . l o t n o i s y f a lp n r h n t o a hi ct a t i ee t e s t r s nr v g s i r g ’ n a oe y u h i e n t ret no r n i qi o t u t f h a e n it ctmd n a d b d o aa p e r n s r r ee2a er m f m o e h hp1e mu t t o o e cf n t v e Oa n c s v na a uc n s o l u . o h e s s h na es m h p e nh ett o w o n t r t et cde we t an u r n v ta l e eo o d e fi n v p i i l e e bvme bi d e h am i s w e h t eu he rm ys i l t t t a mqou al v tl t n r w o iess mc e i s o e t d s f eh e nw ehha h t t e l s y hsn s t cbi t a b e i l w t i t o i t c d o h e t r s s o i l irm, s d d a a wu t e o e e d m y o 2 d s l y e r i i b n hl e r h 1 fi t t s soi a a a o o p c a e t t er e d t pr ctn n l l e m o p l c e a e r f u nu e x o y d v o i h d e y c t nqi nc d i s s s e i ei g i i i l oeb e f hb , n i t i t i t t s t m i i a ht ot o u s a zt ) ) ) ) n s i r n me l n n ( ( ( ( a o ep o . a t emc .r 2 Ioc 3

9.9 Explanation of the definition of current assets

Clause (a): If an asset is expected to be realised in, or is intended for sale or consumption in the company’s normal operating cycle:

Clause (b): If an asset is held primarily for the purpose of being traded:

Clause (c) : If an asset is expected to be realised within 12 months after the reporting date:

Clause (d): If an asset is cash or cash equivalents unless it is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting date:

An operating cycle

A liability shall be classified as current when it satisfies any of the following criteria:

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.10

y t i u q e f o e u s s i e h t y b t n e m e l t t e s s t i n i t l . u n so e i r t ,a t c r i a f i ps rs e a t l n c us t oi ct ec hf e t f fa o t no on i t o p od s et hn t te a m ,u d r l t u s on ci . t n e r r u c n o n s a d e fi i s s a l c e b l l a h s s e i t i l i b a i l r e h t o l l A Explanation of definition of current liabilities

ll e e l a i r b wma y rya ,o e e s m nh i t w’ ss h ry c ai e hnyh a t w t p o i l i s rmb s ooa e cin se l i s ts e hn u nt eb i r n s e uirh u bdc t e fl f so t o a t e es e dl s ec r u e fiy obic s cos g t a n l yd i c r t ee a a t r nc r e i a e d p. s rpso h oxr lt e o a es n t i hi mo d t te r i rom nf i icn2 gyee1 nt d n h i i l a t a s i r i h b n t r t i a a ,h i e e l tr rt r e oio w n he f t e dm r e r r eo hrel u ht t wc o Te ,a. t sl y e t s ea l i a l c bu i y b q dc oe ae i fig t n , l i nda s As e i t t h a c a t l es r c e p s epx e boe l Clause (a): If a liability is expected to be settled in the company’s normal operating cycle:

.r yy e t th i i ll i t i b o b aa i f i l o l at ) t fnn I e r e r r ur cu c asn a o. dnn e o r i fio t i a s ts s n n a ee l r c p r eu m bc o l(c l i yf wt i lo tb i i m , ar d i el o def ah r r te t h nt gi o ns i e ey bdn aa fr o r t eyo s n ono pai s rps umi po m ec ham t o rnc oe a f h r dw o l e f hsn yni o e l p i t r p a a z a i mh n i a s r ig ph r sT o i Clause (b) : If a liability is held primarily for the purpose of being traded:

eenfef bsioho r h tty lu t r l f t i i i a o o w r wc p tt u dar tyi i aa r a , f p a i e t np,tm r a e i t bean dd h e grohtr t o t r , ne r e eut i u t r h Fac r .d, otay pnyt ge l eini l p n e r a i i . s b p m t y ei r ao r t ha mi al i t i olpxb t rtc eea o n e eerrl n t i f hreot y a r t hFn . safuty e hmocft r t saol ir rr n ssiu oot oa b h ac myi t i d a a d n 2 eeols t 1 m r fim n a i c yf e s nt d r s i 2 i i e l h a , 1 r fi i u l t e b i c i l ncs a p wi i eh s sa a dlmbt l ehalidc l c l t uxiwee w e t fi e Sr b e l i , s s .o e b l l eyFtasi t a a y i. bl w l da c iy ob s ngpee t aa nsbr ei i i u l ulpt lt dtmryi n t o n i o ec pi lwe sr i e b y yrerbt e a u i t hel l i d i ct i l h i b f a m t b m a o f i ass r r l i asoe e l t adestmg nhgrn ei f fi t e n I sn t i o o u s o l l g s b m e e nh a f3 l ho o c t lt Clause (c): If a liability is due to be settled within 12 months after the reporting date:

.el l fe ssdds yori i i t o n i t h h e r i a i ltFda t i pnatw h n e r b . n ge emneyfd i o ai n t c U i d e r 7 d l a e t i n r “ e Aldv onnd e a i r e i e i t c e ngdl v h a b m i d onea t ei r d i i e n h a hy t t wl i e r d t p t T a d r t i e , y . p a e nog s t s n s p op n n e e d o a i n cr c ntupeu t i n e a o h e e d v m uh e t c , dec r s e i orr r e a ntMv r a c s e arli o dr e f f e eeadfkee t e o s h r n fi e vf d r i d aaehnat e s a n b l t moh hse s r o t a f t T e o th s G l o t t t s o r c . s nnltiafhe d r a e o d t r g d a sm i a o b uanp nr e d o p e n l e o l e l g ds a g da d2nai 1 A f i h n v n f o v o ytn i i s I ot i t d ns i t . r e ddt aaan l n o d i e b edd pl toi p u i a r a i a o mt t prane vc r o a p e i oadr nf c e nce crna us n a c e h l nuu eod en ea t c e r hfi ehr r o t v h e y t e ftid,ttvt . Ae i d e i e e l faf y u i t yb hmbohai st d t e i sl i a i o t t m r l t f i h b i l a n dtiot o b a l a s n . e n u i aec l s a h l h i b e os l t hcsot i t e d n r m tf aemn n d o c n o e y a i e s 2 n eon r s me kd1 r r a e t u a r a r y u h b t unpep” ns t c f cemnetm a n a f m o o a oohunpea e l t s a n e o c m l ts st a t i c nc c a t h a i r croad eu t h defi Aecre po t esiwi d e o fi s c , e l wdo e fih i e hfs e r i n l l y st s l de htt p a s nm b i a e,i r d l s i a m l a a i e c l sr ypirub a a v f c i h o e ae xanihT sd tn i b epuDs i l i Clause (d): When the company does not have an unconditional right to defer the settlement of the liability for at least 12 months after the reporting date:

r no i ss i s te i fr. g i s ’os e r e l pn b i an s yi u ak b pr f eoo dwe al ,s r r t au ‘ i aro e c t sa a l a dmm e r fiw o i an s r s a .e e l h . c i t e(n bsi d lo d l a e hoi v g sf e eo c l e b tr ans yue a c poi c v cr Aa e ns or eo ud e ds ta n h uc or u mp a) ee hd t a r ft o n ti c ek pc so e t r s

5. Definition of trade payable :

‘trade receivable’

4. Definition of trade receivable :

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

d e t a e r t e b o t s e r a h s e c n e r e f e r p f o s e s s a l c t n e r e f f i d ( l a t i p a c e r a h s f o s s a l c ) y l he ct aa er a rp oe Fs ; d e z i r o h t u a s e r a h s f o t n u o m a d n a r e b m u n e h t ) (

t o n t u b d e b i r c s b u s d n a , d i a p y l l u f d n a d e b i r c s b u s , d e u s s i s e r a h s f o r e ; bd i ma up ny l el u hf t ) ( ; e r a h s r e p e u l a v r a p ) (

e h t t a d n a g n i n n i g e b e h t t a g n i d n a t s t u o s e r a h s f o r e b; md o ui r ne ep hg t n fi o t r no op i e t r a i le i h c nt of co ed r n ae ) ( g n i d u l c ; l na i st i e p r a a c hf so ft o n se s a m l y c a hp ce ar ee oh t t gd nn i a h cs ad t n t a e d si nv oi i d t c f i o r t n s o e i r t du b ni ar t ss e i cd ne eh r t e f n e o r ps ,n s o t i h t c gi i r r t es e hr t ) (

f so t i s re ot a yi nc ao ps ms ; oae crt o a g g s ne e i i r d r g l a o g i d a hi ss n t bi i y yun bsa yp db l m e do hl yec nhg asn e i pr d ma l oho csh e egt hna i t d m nu i i t ll sc s nu a i e l yh c hnt car apo emy n foa o c p t g c m n ei o pd c sl e o g r hn i ned i tl sa o e mh r ie a t hl h sut ) (

t n e c r e p 5 n a h t e r o m g n i d l o h r e d l o ; hd ee l r a h hs se hr ca ah es f yo br e db l e hm u yn ne ah pt mg on cy i ei f hc t e p ns i s se e r r a a hh ss ) ( e l a s e h t r o f s t n e m t i m ; ms t on cu /o s t m c aa r d t n n oa cs dm nr ae st ne h ot i t g p n oi rd e u dc l nn ui , et un se s i m rt s oe f v dn ei vi s r d e / s s e e r r sa e h r s a hf so ) (

e c n a l a B e h t h c i h w t a s a e t a d e h t g n i d e c e r p y l e t a i d e m m i s r a e y e v— fid e fr o a dp oe i r r p e ps i et he t e rh oS f ) ( u

o t t n a u s r u p p u d i a p y l l . u h fs a sc a dn ei t d t e o v l l i a e c se e r r a g hn si e fb o t sn s a e l m c dy na ap t ru e o bh mi t uw n) s e( t t a c ga er r t g n go Ac u

f o y a w y b p u d i a p y l l u f s a d e t t o l l a s e r a h s f o s s a l c d n a r e b m , us e nr ea t h a s gs eu r g n go Ab . k c a b t h g u o b s e r a h s f o s s a l c d n a r e b m u n e t a g e r g g A

hh t c i u ws gs t ne oh l a t r da ef ue sh s t i sm e r o a r hf sg n ei ct nr a et r s e f r e e r d pr /o yg t i n u i qd en e oc t s n e i ed l n b i i t n r e o i vs nr oe cv sn e o i c t i f r uo ct e ea s yd t ns ae fl i o r sa; met e ea rh e t td ) (

; ) s r e c fi f o d n a s r o t c e r i d y b d i a p n u s l . l ) a c p f u o d i e a u p l a y l v l a e n t i a g g i e r r o g t g n a u g o n m i w ( a o s h e s r ( a d h i s a p d n e t u i e s f l l r a o c f ) ) ( (

Share capital

x x x x

h c a e . . . . . . . . . . . . .

f o e r a h S . . . . . . . .

Authorised

As at the end of previous year (`)

As at the end of current year (`)

Particulars

9.11 6. A company shall disclose the following in the Notes to Accounts : A. Share Capital

The disclosure, inter alia, will be as follows:

Notes to Accounts

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.12

x x x x

h c a e . . . . . . . . . . . . . . . . f o s e r a h S . . . . . .

x x x x

Subscribed but not fully paid up

x x x x

d i a p e r a h s r e p . . . . . . . . . . . . . . . . , h c a e . . . . . . . . . . . . . . . . f o s e r a h S . . . . . . h c a e . . . . . . . . . . . . . . . . f o s e r a h S . . . . . . . . Subscribed and fully paid up Issued

Add:

s e r a h s d e t i e f r o f

ele h ha t bt fei n o ht st e r s ns e i b’ a i ln r a c t a i s bps uaa scd e eps huo t l dc i ya s bp i d d y edl n ba e i t r a di c e s r bi bp ur o r sc p ssp b e r ua a S e h‘ b ss d sal ddu re o a rh we s odr i t e s tn b i n or uc c oes b mb u ads le du i oh a pht nsm uno r of ti a te hi a t u c d do es s t t sb o a nfe eod bmdt . ne y u a e ad th mn e s ee ah tr I c osn mea cl en a ma b x x x x x

x x x x x

) x x x x x (

x x x x x

r a e y e h t f o d n e e h t t a e c n a l a B

x x x x x

r a e y e h t g n i r u d s e r a h s f o k c a b y u B

x x x x x

r a e y e h t g n i r u d d e u s s i s e r a h s y t i u q E

: n w o h s e b l l i w s e r a h s e c n e r e f e r p f o n o i t a i l i c n o c e r , y l r a l i m i S

: s a d e i f i s s a l c e b l l a h s s u l p r u S d n a s e v r e s e R

; e v r e s e R l a t i p a C ) (

; * e v r e s e R n o i t p m e d e R l a t i p a C ) (

; ] * * * * * [ m u i m e r P s e i t i r u c e S ) (

; e v r e s e R n o i t p m e d e R e r u t n e b e D ) (

; e v r e s e R n o i t a u l a v e R ) (

; t n u o c c A g n i d n a t s t u O s n o i t p O e r a h S ) (

e h t d n a e v r e s e r h c a e f o e s o p r u p d n a e r u t a n e h) ; t f yo f e i r c e eh pt st ( c —e sp e s ve r r e s n i e t Rn ru e o hm t Oa ) (

sm no or i t f a / co ot l l r a e f gs nn i a s r ot l c d s i n d a ss s e or La h ds ns au t in f o o rb Pd , fn o e td n i v ei md es t a a t h S c nu i s es cn no ai t l a a i . br c pt oe rs , spe p ua v l r p e rds une Sar ) (

i.e.

Amount (`) Particulars

Number of equity shares r a e y e h t f o g n i n n i g e b e h t t a e c n a l a B

(i)

As at the end of previous year (`) As at the end of current year (`) Particulars

Note:

Reconciliation of shares outstanding at the beginning and at the end of the reporting year will be shown as follows:

B. Reserves and Surplus

. ) 8 1 0 2 0 1 1 1 . f . e . w ( 8 1 0 2 , r e b o t c O h t 1 1 d e t a d , ) E ( 2 2 0 1 R S G y b d e t t i m o ” e v r e s e R “ d r o w e h T *

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

s h a c a d e e r m e r d e n t u e n b w l l o a h h s s e s t b n o e t m t e t s e e h v S n e i c d n e a k l r a a B m t s r a a l e e y c b n i s d e s t n n o e i ) s t s c e ud r da p ee e dh r y dd l l ne a fi ai c c i se f np i c os e i t e p i s d h dt e Af v’ . (o r d e n s u e f r ‘ Aa ) (

e adr h ne sa d t a . n o e su t ne v i d wvnt e orwa r e hs og a e se h p n eRse m ‘ bf e o bh c lo l lt s a l n heai a schs n e sasi v , e l s r oayr e s Lbnu e a g e f fi r dh i nt , y g n s a, n a u y i l tr l t p l fi f. u r a ol us oe ri e e v S Pm r cr fe io e fS ns o ae h l . et ’c ts n f ar euni be l a n eh p mr l e ht a eu n bv ti t e S nt a e ‘ ’ in t vs S ee di u g at l fe a nm p o gr ae eheu h v cen nhgS co atnd am l n r i ne a t e a e s h bd u t e s enje be d v vua s so i r e t a e l rs a r hc guee s t e i e g f R r d n fia ‘ e , ,d r ’ ha res ov ua te i e l t h ny itp a e b r t g hs e ee uh a Wl Dn St ) (

e n h o t i t a n i r t t s e u e l l h I s e e e c S n : ” a s l u a l b p r t s u a S l d e n h. a s t s s eo e cl v nd r i n e s s sa e t n fi R oo “ i t s r d c up r df a o g et e dn r de s nm a ae s t t sa n nt u os o i t e c i h c d dt a an o ei t s e hc e t t . n r o a n e wl t oa fp hb oa s. th e a ,. c y i m l s s r r i h u o a l t l ff i p r mr oo iu F S 7 s

: s a d e i f i s s a l c e b l l a h s s g n i w o r r o b m r e t g n o L ) (

s n a o l s m r e T ) (

s e i t r a p r e h t o m o r F ) (

s t i s o p e D ) (

s e i t r a p d e t a l e r m o r f s e c n a v d a d n a s n a o L ) (

s n o i t a g ) i l e b r o u t e a s n a e y l f i e c c e n p a s n ( s fi e f c o n s a e v i t d i a r u d t n a m a s n m a r o e l t r g e n h o t L O ) ) ( (

(ii)

f o e r u t a N . d e r u c e s n u d n a d e r u. e cs ea s c sh a c da ee i f n i s i s y a l l e c t a b r ua sp ee bs d re e i hi f t c r e up fs le l a hb l sl a sh g ns i y wi t or ru r c oe Bs

(iii)

t n u o m a e t a g e r g g a e h t , s r e h t o r o. d se r s oo t l c c es r i i d d e yb bl l da eh es t n d aa r e a uh gh c na ee er be ed vn au hs sn na ao ol l h ec r u e hs f Wo

o t r e w o p s a h y n a p m o c e h t h c i h w s e r u t n e b e d / s d n o b d e . md ee es o dl ec r s yi nd ae fb o l l sa r h a s l u e cu i s t s r i a e Pr

. d e t a t s e b l l a h s s n a o l r e h t o d n a s n a o l m r e t f o t n e m y a p e r f o s m r e T

(vi)

t nye n otsae i a i m r t c u m p f t l e o ma a h t e emt s t d n sa efa i dt o r ,es re fe r t h fi o t a d sr ,e d s r on t h a n l t g o u eh ni ci s mi c i dr t lh r nea v a tw en s pc nn dsoi necyo d r e an bt oe ti a s dnld e b o e r ae i t t e h a mt t p t n mes s i e a feed o bd d e er lr e el t n a e a t o r hs r a se k e) c se he he t t r r b r a ue h y t t b afn i t wmme s obu ger em ns fd oa /e g l c s n a s ei do ( t h np r st or e a st r uasbu p e , t ,n . r n n se eooei u h h i i bs s d t er Wr r s e de /vv.oe e f s n m y dnobt o nocyr ic c orrau e Bo omtb

(v)

s k n a b m o r F ) (

s e i t i l i b a i l t n e m y a p d e r r e f e D ) (

(iv)

s e r u t n e b e d / s d n o B ) ( i

9.13

iii

C. Long-term Borrowings

y a p e r n i e t a . de s ta e ec hh Sc ea ce nn ai l y a l e Bt a er ha t p ne os sd a e fi ti l c u e ap f e s de gb nl l i a u h ns i t , t n s oe cr e ft o n ti n d un oa ms an a do nl af do t on i r e e Pm : s a d e fi i s s a l c e b l l a h s s e i t i l i b s a l e i L b a m y a r p e t e g d n a o r L T r ) e h ( t O s r e h t O ) (

sl s sa l a i db ee l m fi b i i r s g e s na t ac lg t n n eo i l ,b, t dr n l e eu v m o e phw i s o u s qe H eb l . e da s nyi aaw tpe n hr ac u l ut. e p a l S nb ,. y a e t dy l r ea b e pasp o oyl e c ras d ppi a fedt r o d ef ab er o s t dt a l r r he u a cd op r unhs pusa d fdme e e o t s d i tu o c l h l c ec cs pn i ud si e ese r h b b c nta i d o l eneu l ndo b aanh ycas ” a.s e pcr l t b e ea s, hy e st t ue Oa Ds “p s t i f : e s n a e d b e e fi e i y s o s l a p l c m e e b r l o l f a h n s o i s s t i n v u o o r m P a ) e h ( T

) e r u t a n y f i c e p s ( s r e h t O ) (

: s a d e i f i s s a l c e b l l a h s s g n i w o r r o b m r e t t r o h S ) (

d n a m e d n o e l b a y a p e r s n a o L ) ( i

(vii)

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.14

D. Other Long-term Liabilities a

E. Long-term Provisions

F. Short-term Borrowings

s k n a b m o r F

s e i t r a p r e h t o m o r F u

s e i t r a p d e t a l e r m o r f s e c n a v d a d n a s n a o L ) ( u

s t i s o p e D ) ( b

) e r u t a n y f i c e p s ( s e c n a v d a d n a s n a o l r e h t O ) ( c

(ii)

f o e r u t a N . d e r u c e s n u d n a d e r u. e cs ea s c sh a c da ee i f n i s i s y a l l e c t a b r ua sp ee bs d re e i hi f t c r e up fs le l a hb l sl a sh g ns i y wi t or ru r c oe Bs

(iii)

t n u o m a e t a g e r g g a e h t , s r e h t o r o. d se r s oo t l c c es r i i d d e yb bl l da eh es t n d aa r e a uh gh c na ee er be ed vn au hs sn na ao ol l h ec r u e hs f Wo d

s y l n i a r a o l n i f d o r t o n t e o m n y s a i p t e f r a r n d i ro . e e t vs a oo d t. e nd e s A o ea t . hc ” t s Sh g h g ec n i ca i r ne wl an o a l g i re a By rl o l ba ee t ha s mi t r rr e na e op t e e t -h ss a r t td os l e h s u e sl fi “ ai f n c ru e e e dp de , fs n c o e n tb ua n l nl ul wa a oh ob ms hk a, sn t sa s de i b nr t f ae e a t h dn r t oi dh i rt d r e n ei v w Pa o t ke nf s af Bo

(iv)

d e s o l c s i d e b l l a h s s e s i r p r e t n E m u i d e M d n a l l a m S , o r c i M o t g n i t a l e r s l i a t e d g: ns i e wt oo l n l o e f h et hn Ti

*FA. Trade payables

g n i n i a m e r ) y l e t a r a p e s ; nr wa oe hy sg n ei bt n ou t ( o nc oc ea r h e c ha t te s f e o r e d t n n e i ee hh t t dt na r ae tl i n p up ou ms ay ln a pa i o c t nd i r i a pp en hu t ) (

l l a m S , o r c i M e h t f o 6 1 n o i t c e s f o s m r e t n i r e y u b e h t y b d i a p t s e r e t n i f o t n u o m a e h t ) (

. 5 1 0 2 , r e b m e t p e S h t 4 d e t a d , ) ( 9 7 6 . R . S . G y b d e t r e s n I *

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

eg hi n t t fn o u to n c uc oa mh c aa ee hg t n i hr t u i wd gy na od l d a e ,t 6 n 0i 0o 2p p ,a t c e Ah tt n d en mo py oe l b e r ve ei l Dp sp e u s s i r e ph rt e o t t n Ee d ma um i t d en e Mm ; r dya nae apy

t e h n s i t ei r mwp r yte au t pb n g)E nr i a m k eu ay i d m e he nt M i gd yn ai n l r e a dul l fda o y dam odS i , r d o e er t pn c i ei M ho t pe rph oa t f r eee h l b t d a n d yn u ao d py e d e fi nbi atc eue p ubs ; d d 6 t i ta s 0 s e 0 e p r 2 r e nt e , t t enc n eiA i e fbh t o e n tvte n agm n uhi p o)d o mhdl c ae ai v h te ew u h( oD t ) ( g n i t n u o c c a h c a e f o d n e e h t t a d i a p n u g n i n i a m e r d n a d e u r c c a t s e r e t n i f o t n ud on a m; ar a ee hy t ) (

lr gl e6 . na d0 i m d n0 esu 2 e ceet , h ct rc uo uA st t it ed d hi nn t aee nppm i xp y e nl o l el a e e vu l v et b e ciD ea t l c b s aeue yrdi s aaer pedp v r ae do nb fn t aa o eseE ue cm dun u gdai ntwd s i oe n e l i r M l a e a t s mn d i n d ei r a e f th l o l s t a e e n r m s e eo S t hp n , w i ro r ur e e c pi t ha t eM d r he uht fc h rt fu of o sf ti l,o n te 3 un s i2 ou r n m,po asrt i r e a t c ee n e hy es t ) (

l s l m e a s u mu i d sl ae ‘ ,c ’ e rM s e d i dn r pna ru e l l t ea n s m eo hS ot ro , c o i tr m c ‘di ,eM n ’ e ge s i i h s r t psf rao e g t n2 n i en n ‘ ao , ’et i r mc e e y ues bmn ‘ ao ,s ’ y y ael dhe t v ] i . det 6 evc0 e t a 0 n p hs 2 i o le , l t pa rc ph )A as ‘ t ,(n ’ sr de e mi nm la rp e p , t p )o l eu e hs ‘(v Td ,e n)D a(s ’, e )s e s i ( i r r ,p p) r r(e e t ,n t ) n e(E t b e d m r e : t s a g n d o e l fi f i o s s s a e l i c t i e r b u t l a l a h m s t n s e t n r u r o u m C a ) e h ( T

s n o i t a g i l b o e s a e l e c n a n i f f o s e i t i r u t a m t n e r r u C ) (

s g n i w o r r o b n o e u d t o n t u b d e u r c c a t s e r e t n I ) (

s g n i w o r r o b n o e u d d n a d e u r c c a t s e r e t n I ) (

e c n a v d a n i d e v i e c e r e m o c n I ) (

s d n e d i v i d d i a p n U ) (

d n a d n u f e r r o f e u d d n a s e i t i r u c e s f o t n e m t o l l a r o f d e v. i n e o ce er r e yh et nd oe mu r c nc oa i t t a s ce i r l p e t pn Ai ) (

t eedtfesnietfn n n l o o l hht haop ee b e e t s s t Ttt t i t a r p t , a n c n .d x o r he de n l ean l fie c u a ec el r f i t e m m uau i h eruemr t p t ses f h a h e w o e o e as t b t h l r l s r h cil l i l ou ra a a t hStt eel o t h O b a . o r ri yq‘ d a hymfo n e e r et hosn odfws nre st r o g e s n a d o o f i fde dn hn l r e p o er m ge ooc t t s u i to a m s l x n e p r i a n i hot ens n e d eps o e a l s w i co mohcuhpeeet h r e s r t b e a tp n c t a h he,h o i ci l s i l o shtrrthl r l l e a s t t e y r o p a w d h n h l e r p d sr e t n n s o ao daehur t a rhrtouofgn ir e s o a mFynnaeta r f h e l p i wfe o a a i a.bi d p t hr oobwly t i e n c r s t g e a a s s seddt nncep a d e b p e i o i b e i o c l s p n i b u d c p g r o a s l n nme l p ndaf l cme c aup a aieyo s n e p vne e t u h ir i ongbs ss d i sus n aehdat t tyiqee shtehaei t e c e E s i e b c d e m n v x b i gn h dn l de oep not t a h ui s i a s o nn l d,ltpatmgei c a a y n h r n ht un nl i e lee end nr i l e o y c v a a yn oremiehua t a h ei f e o t n u n a c i h ns occcrmo ,s s x on o t i e i ol t momIthmd pedap . l u i c ptner i d a i n nt e h o i u u a t e ms oh t c od i si i p s tenn neo t b aft ry a orl coanaew c u p c i cc o i s n h i s e l dfidtldsohl ’ p p u d o . e e s p pn o z hmsbme n t a e u i e a aan c i o d br s b t n m i u es o i u e e n t l l l r o s i i h r r m o n l l u i n a b t a a a a t era fi rmh he u a hhm he ocs i St asas s rml f

i.e.,

9.15

Explanation.-

G. Other Current Liabilities

n o e r e h t d e u r c c a t s e r e t n i d n a s t i s o p e d d e r u t a m d i a p n U ) (

n o e r e h t d e u r c c a t s e r e t n i d n a s e r u t n e b e d d e r u t a m d i a p n U ) ( ; ) e r u t a n y f i c e p s ( e l b a y a p r e h t O ) (

e ds l u a oc he sh st g s na i , ’ ws e oi ri t r l ob i ba fl i o t en r e ur r t a u nc r ee hh t t nO i ‘ tr o o n’ s ee r i t a i l i hb ca i i h l t wn se t r i r s ou c pen do yN t i r r e uh ct eO s ‘ r de nd an su t i s od pe fi ei . dse s b a mc l y re a e Tbm s t i f : e s n a e d b e e fi e i y s o s l a p l c m e e b r l o l f a h n s o i s s t i n v u o o r m P a ) e h ( T ) e r u t a n y f i c e p s ( s r e h t O ) (

sl y a e t ha cr ua sp se t s fi d ee ns eo bl c es ei yd oe l b p d ml eu o rh os f e ns oe i s h i T v . oc rt pe , ns ai e ht t n ra e r r ha t o w sr no of i s n i o v i os ri v po . f lr o l a pe r e,e n do h ui t t l a e c r x na u i t t dr a l n o u ofg n wni o i y ss f r i i e v c ho e t rp Op s

. -s t t ie r oxe h has t se ‘ e r c c e nn da a nv l uda dab ede s h nt oa l f c ; t o s e i t d er eha bsp ee oc t d sns i i a ) l s a x t abe t s res h ot A f e nfh oot t i r s n i a v o op’ s re s pi e .t c i n l i a (b v xad i al a t d tn d n n eaa r ys r t ui n cua tqo a eL he‘ t r she t e d n do n i v u ’ os rnd po e s Iio s I i I l v c eo s l i r u dpd e e hmb r ce o St t g tn e i s t n fe f o s e or t p te c er ps se e i t r i l hb i t i a wl i td n en ma t ee r s i s u qa et r e cs f fif : i e o c s i edr pl p sur oe ah t ss n a hee ,se i h r pt ri f e t ) x n a et nr ao ,f 7 n 2o i hs i pv ao r r g ap r a p( rx e a pt t sn ,A 2 e 2.r g r S nu i At c d n a ; s t n u o m a d e s i n g o c e r e h t f f o t e s o t t h g i r e l b a e c r o f n e y l l a g e l a s a h ) ( . s i s a b t e n a n o y t i l i b a i l d n a t e s s a e h t e l t t e s o t s d n e t n i ) (

,g 2 n 2i n S o At i fn o e 7 2m , hi s ps aa r b g ae t r a n p na i n to e s ) x aa i r t e r t i o r f c n eo hi t s i lv fi l o u r fp t. . c n e a. im f ( u nxl i o nac t at r cn e en er s i n r r ui pc e r/ h e xt t n an eti t een hcu t n eao r vm e hda a wed e ,h t e ts r u oej f sd e oa r l c e e s hi h Td t : s a n e v i g e b l l a h s n o i t a c i f i s s a l C ) (

s g n i d l i u B ) (

t n e m p i u q E d n a t n a l P ) (

s e r u t x i F d n a e r u t i n r u F ) (

s e l c i h e V ) (

t n e m p i u q e e c i f f O ) (

) e r u t a n y f i c e p s ( s r e h t O ) (

tcd a e at s, a t s l e l e . s a r y s s l a e o e t ha fpt o s r i da sd s p ,ne a s l nas c s o t d i ht n e ci s adeo edml t c fas s o u g i j d nd si t e ab w n uorl ohea l h mst h do ao s s dl gi nrna e i s par y r e gsv r n n a oe i ct i r t tra / o e s n p e ne i s b dr s o neml ot ah tcn sf s se oos m e rdn g r i ia ens heup t t bm a fd hi o gd nnun oaoa g i r t n n h a i o t i n l i i t nsa c n nio i c ogi e cet ir ebs p i e r u e hq At d

(iii)

. t e s s a f o s s a l c h c a e r e d n u d e i f i c e p s y l e t a r a p e s e b l l a h s e s a e l r e d n u s t e s s A

(ii)

d n a L ) ( i

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.16

H. Short-term Provisions

i.e

Accounting for Taxes on Income

i.e.

I. Tangible Assets

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

te fern ey l o a co h b i nndut gm o a r e s ol nt o m c i a an t f Tu Buaf a “o d u o e tc y e l a e hr r r a c hA t ve e eve . to w h s h e e r e t t t o s t r, a s h a s e w ot e t e t eostr S ls o hoac ) d a s N s sl n 9 t a i i e 1 l s a l p t hr 0I afaet o 2” . coht , ) nsohn yt s l fo t o nni u o e i i J w o t s s c ntia n a t r f A i u ou o e o d i i l d e t t h a d i l yt e d c b vaa er e ue i g g r dr h dn owt oc en na y r , u o T f b es f c( aoo l lb t en f s l o nd-a ( a e e e od hc t e Im i I i s t r I l fdw p f ei dpa l a o u npd u nnhaae dq e c h s eE ee ea ul t t hd b s t c b n o i e r Sa t efas o c wv f t t a i o n n el e a e natp Il r ehapcu n P esdanq o , i y bmosie s t rs v i tao r eut b i e vsn s p u D n e aee o s n hr rs : uro s i u e P q sh gtr o“w c a e e sl o fiu mws t e o a l urbddy n o df ee ee so uer s s s v e cma a s e t fi r n a t e e h e an d e t d ert hs e s c e i r Wshnfr u ba S fi o a i p G ” e s t r e p s s e Ab x x x x x

x x x x x

) x x x x x (

x x x x x

) x x x x x (

x x x x x

) x x x x x (

x x x x x

) x x x x x (

x x x x x

) x x x x x (

x x x x

x x x x x

) x x x x x ( x x x x x

x x x x x

) D ( d n e e h t t a . p e d d e t a l u m u c c a l a t o T

] ) D ( ) B ( [ d n e e h t t a t n u o m a g n i y r r a C t e s s a f o l a s o p s i d n o n o i t a i c e r p e D

] ) C ( ) A ( [ g n i n n i g e b e h t n i t n u o m a g n i y r r a C r a e y e h t r o f e g r a h c n o i t a i c e r p e D ) B ( d n e e h t t a t s o C l a n i g i r O

) C ( g n i n n i g e b e h t n i n o i t a i c e r p e d d e t a l u m u c c A s n o i t i d d A

s l a s o p s i D

) A ( g n i n n i g e b e h t n i t s o C l a n i g i r O

Gross carrying amount (Gross Block)

Depreciation

Carrying Amount (Net Block)

: s a n e v i g e b l l a h s n o i t a c i f i s s a l C

l l i w d o o G ) ( (i)

s k r a m e d a r t / s d n a r B ) (

e r a w t f o s r e t u p m o C ) (

s e l t i t g n i h s i l b u p d n a s d a e h t s a M ) (

s t h g i r g n i n i M ) (

d n a s e c i v r e s , s t h g i r y t r e p o r p l a u t c e l l e t n i r e h t o d n a s t n e t a p s dt nh ag i ,r s t g h n gi i t ra y r pe op Co ) (

s e p y t o t o r p d n a s n g i s e d , s l e d o m , e a l u m r o f , s e p i c e R ) (

. ) e r u t a n y f i c e p s ( s r e h t O ) (

(h)

e s i h c n a r f d n a s e s n e c i L

Office Equipment Plant and Machinery Building Particulars

9.17 (iv)

Note:

Note No...... Tangible Assets

J. Intangible Assets

s s s wn a o oi l c ha t hsn cdi o ai b er m feo o pc sgs t n s n i e t ur n oo i s mpu eb ar geh nh g i tu y fo r o r r a dh cn t tes e en nh o i dti t nts a i ad u sn q s oac rga g , nl s eia hns n t o i fg p o ei s nbd oe, i h s t t n a i t o l a i i t c si nt oed csd esa a r g fn Ao i ) (

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.18

t n e m r i a p m i d n a n o i t a z. i t y r l e ot ma r aa dp ee t s a l d e e r s o el hc t s di nd ae sb t l l n a eh ms ts s l ua j s d r ae v re e r h/ t s o e s ds no al

,ere nf eo lov f r b o i fi ant rte cos oat i i u i l t r l la r p c fi a t vwpu . e i e ehadh p s e s t arc a r a cnu re eo sh r fose fc o dfrtfn neoufoi egor er odt i d a fin teo t a c d n de uho u dnosoti t eetamec t e e r btr aau n aee d c ede n e u hh nvq i r oae rtt h h fs sowhc f bdotu o muehis scswf n uoro eu t s e t e d s t e e l h e i e t a r t r hr a e weSe eg d h t ho oe et nwc nth e et ernwal boa o o b l sa hfat o et t cn Bs ve y i l l as l e p hsyaap r u a w h e s q ae s f v y mo ss en b a u ol b ,i le sns u o t t eieiass h t d a s r s a s d e s e r ua r adc hl a afrnn e Wv ooaiy ) ( x x x x x

x x x x x

) x x x x x (

) x x x x x ( x x x x x

x x x x x ) x x x x x (

x x x x x

) x x x x (

l a s o p s i d n o n o i t a s i t r o m A

x x x x x

) B ( d n e e h t t a t s o c l a n i g i r O

x x x x x

s l a s o p s i D

r a e y t n e r r u c e h t r o f n o i t a s i t r o m A e s a h c r u P

) C ( g n i n n i g e b e h t n i n o i t a s i t r o m a l a t o T ) A ( g n i n n i g e b e h t n i t s o C l a n i g i r O

x x x x x

] ) C ( ) A ( [ g n i n n i g e b e h t n i t n u o m a g n i y r r a c t e N

x x x x x

] ) D ( ) B ( [ d n e e h t t a t n u o m a g n i y r r a c t e N

x x x x x

) D ( d n e e h t t a s a n o i t a s i t r o m a l a t o T

t s e v n i r e h t o d n a s t n e m t s e v n i e d a r t s a d e i f i s s a l c e: bs la l a d he si f si t s n s el a mc tr s e e h vt nr i u tf n ed r n r a us ct n n oe Nm ) (

y t r e p o r p n i t n e m t s e v n I ) (

s t n e m u r t s n I y t i u q E n i s t n e m t s e v n I ) (

s e r a h s e c n e r e f e r p n i s t n e m t s e v n I ) (

s e i t i r u c e s t s u r t r o t n e m n r e v o G n i s t n e m t s e v n I ) (

s d n o b r o s e r u t n e b e d n i s t n e m t s e v n I ) (

s d n u F l a u t u M n i s t n e m t s e v n I ) (

s m r i f p i h s r e n t r a p n i s t n e m t s e v n I ) (

) e r u t a n y f i c e p s ( s t n e m t s e v n i t n e r r u c n o n r e h t O ) (

, ss e e i i d r oi a bd i es hb t u fs o s e e mr aa s ne i fd o o nb eh vc i g u es be r lh l t a he sh sw l i y a l t e e t a dr ,a n p oe i s t a g cn fii i t s a s c a i l d c n i h( ce at ea r ro e p dr no Uc

iii

(in rupees) Note No. ...... Intangible Assets

Gross Carrying Amount

Amortisation

Net Carrying Amount

(i)

Computer software Goodwill Particulars

K. Non-current Investments

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

lr seya i l e he e t i t i t tp h if a t t a r n o l. cl a etp n eae ene hfv s est oi ot pxgi nsg ren ee udi s mb t w pn n l al o la a a henh i esm c e s ( t r eu h s ) pt t ee r t sa v e hn a n dnr t t e oiir w e l po( l a h t o r p rto sh d t rmc dca n ra on c a y g fie d e eor f e dbnh o a t I s h) r .fe omcd r oa u ,ns ish s a e e pes e r h me ubcy h a l t eat n nt r evea d en vanp ha thiet n ser l ,a i t da s o n t a j mp i e h mmcra i fi t c h o s p l ,e w s i s a vssh t e n t o s t t i a r t n n i e , e e c s n r ommmt o e sh r tta s n s s a t e e w pr vvf a ni ni nop i ; s t n e m t s e v n i d e t o u q n u f o t n u o m a e t a g e r g g A ) (

. s t n e m t s e v n i f o e u l a v n i n o i t u n i m i d r o f n o i s i v o r p e t a g e r g g A ) ( ; s t i s o p e D y t i r u c e S ) (

; ) f o e r e h t s l i a t e d g n i v i g ( s e i t r a p d e t a l e r o t s e c n a v d a d n a s n a o L ) ( . ) e r u t a n y f i c e p s ( s e c n a v d a d n a s n a o l r e h t O ) (

; d o o g d e r e d i s n o c , d e r u c e s n U ) (

. l u f t b u o D ) (

fsr o o mt yrc nie r afi ryd oba yer nuo adr pse t mn n t our coa emp haa t s fri o o r so sn r t c e oe cr sr i f i e f pd o y rn re e hha t t h. o o c d i ryh e on t a sawt r ohns i t t i y c y l ewlt e e r y i v a l i d r t t a c yne i p bo e ps ejs uree dorb s ye sl l d e l aiu n cr ne ao p av h ve ms ds r oe arc b e dh em nt t a ai e vm sei nmr pa ae oh rr Lt oo

. ) e r u t a n y f i c e p s ( s r e h t O

: s a d e i f i s s a l c b u s e b l l a h s , s e l b a v i e c e R e d a r T m r e t g n o L

; d o o g d e r e d i s n o c , d e r u c e S ) (

(iii)

e h t r e d n u d e s o l c s i d e b l l a h s s e c n a v d a d n a s n a o l l u f t b u. oy l de t da nr aa dp ae bs s rd oa f e eh ct nn aa wv ol e l l e A r

(ii)

; d o o g d e r e d i s n o c , d e r u c e S ) (

; ) s m r e t t i d e r c d e r r e f e d n o s e l b a v i e c e r e d a r : t s g a n i d d e u fi l i c s n s i a ( l s c e l e b b a l v l i a e h c s e s R t e e s d s a a r t T n e m r r r e u t c g n n o o n L r e h t O

(i)

: s a d e i f i s s a l c b u s y l e t a r a p e s e b o s l a l l a h s e v o b a e h T

(iv)

; s e c n a v d A l a t i p a C ) (

(iii)

: s a d e i f i s s a l c e b l l a h s s e c n a v d a d n a s n a o l m r e t g n o L

(ii)

; f o e r e h t e u l a v t e k r a m d n a s t n e m t s e v n i d e t o u q f o t n u o m a e t a g e r g g A ) ( (i)

: d e s o l c s i d e b o s l a l l a h s g n i w o l l o f e h T (iii)

g n i y f i c e p s d e t a t s y l e t a r a p e s e b d l u o h s t s o c t a n a h. t f o re e r he t h o t tn a o di t ea i r u r l a a cv r so t n f es i ms ta s b e ve nt h I (ii)

; d o o g d e r e d i s n o c d e r u c e s n U ) (

(i)

. l u f t b u o D ) (

(iv)

(iii)

(ii)

M. Other Non-current Assets

9.19

L. Long-term Loans and Advances

; s e r a h S e c n e r e f e r P n i t n e m t s e v n I ) (

; s e i t i r u c e s t s u r t r o t n e m n r e v o G n i s t n e m t s e v n I ) ( ; s d n o b r o s e r u t n e b e d n i s t n e m t s e v n I ) ( ; s d n u F l a u t u M n i s t n e m t s e v n I ) (

. ) e ; r s u m t r a fi n p y i f i h c s e r p e s n ( t r s a t n p e n m i t s s t e n v e n m i t r s e e h v t n O I ) ) ( (

; s t n e m t s e v n i l a u d i v i d n i f o n o i t a u l a v f o s i s a b e h T ) (

; f o e r e h t e u l a v t e k r a m d n a s t n e m t s e v n i d e t o u q f o t n u o m a e t a g e r g g A ) (

; s t n e m t s e v n i d e t o u q n u f o t n u o m a e t a g e r g g A ) (

. s t n e m t s e v n i f o e u l a v n i n o i t u n i m i d r o f e d a m n o i s i v o r p e t a g e r g g A ) (

: s a d e i f i s s a l c e b l l a h s s e i r o t n e v n I

; s l a i r e t a m w a R ) (

; s s e r g o r p n i k r o W ) (

; s d o o g d e h s i n i F ) (

; ) g n i d a r t r o f d e r i u q c a s d o o g f o t c e p s e r n i ( e d a r t n i k c o t S ) (

; s e r a p s d n a s e r o t S ) (

; s l o o t e s o o L ) (

. ) e r u t a n y f i c e p s ( s r e h t O ) (

l spa ntt r it i o )snho e cs ,s vest e se nmr, i e e i t i s tn i i r r s e t t d a e oinhern bdetvar t i n p f eseoi f a s b y hu o t p o l t n e l p r a t fsr ea i t t o ux e i rp s h pe a : e pat l d ea l mr ecl . n i n e s a aa c ag e hf e ns t v en pr i fe inog s i o uw i se nddtose a t e b eol nhnml l vbo s e l aa i e( h g r m n h e c t h t t t eun s e s a bso d e hr ) lrcnrv t o l e a e n a p hn h erit ht t o ir o se d t wa sh racd l (p y o i m w rsh a ,nda t s o y c e e ebgma l e de r r e e r h fi t u ,a bc n t n f e e r n u. oa I o vs hs i ea t )t pv a hd e cethcifr fis n s a a o a t p i i g h ss s none-e s y j n e i l a i t e mh t me l a r c t c daat s i hd apnd e ,v cn s meen ai e r n ha t e( o i a l sata rei , h m t c e t t csi a n o o dr i m p sheh no ra s w m w fi Up a c : d e s o l c s i d e b o s l a l l a h s g n i w o l l o f e h T

(i)

; s t n e m u r t s n I y t i u q E n i s t n e m t s e v n I ) (

rt ea e r hao v t i i r e r o t mpc ere hoi r s t fmd o a yrr n fio ayr rbe oen t yur nda a p s pt mba s oei cdr ert o hoc t fne o r o i sd sr r . e yd e e cpnt r aa fie f t h h o s c rti o y e h l hyw e t t n o a r rana ohip y t l si e e r s v owi t te yc c l b t en ed r pl i is d o u yjeo brrh s s eoi e yn ul r e l da ab sr pm t e b me vo ee Ds cm (iii)

t n a v e l e r e h t r e d n u d e s o l c s i d e b l l a h s s t b e d l u f t b u o d d n a d. al y be t ra or f a ep ce ns as wd oa l e l A h (ii)

(iv)

(iii)

O. Inventories

(ii)

(i)

(ii)

: s a d e i f i s s a l c e b l l a h s s t n e m t s e v n i t n e r r u C (i)

S E I N A P M O C F O S T N E M E T A T S L A I C N A N I F

9.20

N. Current Investments

Corporate Accounting Set of 2 Volumes AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

BHUSHAN KUMAR GOYAL TAXMANN APRIL 2022 9TH EDITION 9789356220744 1264 PAPERBACK

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Description This book is a University Grants Commission (‘UGC’) recommended, comprehensive & authentic textbook. This book aims to fulfil the requirement of the following students of undergraduate courses in commerce and management: u

B.Com. (Hons.) Semester II, Paper BCH 2.2 [Three Years (6-Semester)] under Choice Based Credit System Programme (CBCS)

Non-Collegiate Women’s Education Board (NCWEB)

School of Open Learning of the University of Delhi (SOL)

Various Central Universities throughout India

The Present Publication is the 9 th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: u

As per the revised syllabus of B.Com. (Hons.) Delhi University

[Amended & Updated] n

n u

Theory & Accounting treatment has been revised as per the following n

Accounting Standards – 4 (Revised)

Companies (Amendment) Act, 2017

MCA Notification – Dated 11-10-2018

Companies (Amendment) Act, 2019

Balance Sheets have been given as per the amended Schedule III of the Companies Act, both in questions and solutions in case of illustrations

This book is divided into two volumes: n

Volume I – Text & Illustrations

Volume II – Assignments

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Taxmann’s Corporate Accounting | Set of 2 Vols. | CBCS