Escolar Documentos
Profissional Documentos
Cultura Documentos
Notes to Accounts
A . Share Capital
Authorised Shares (Per value per share: Rs. )
Issued , subscribed, called up & fully paid shares
Subscribed but not fully paid shares
Less : Calls unpaid
- By Directors
- By Officers
- By Others
Forfeited Shares
Forfeited Shares reissued
Reconciliation of Shares outstanding
B . Reserves and Surplus
a. Capital Reserves
b. Capital Redemption Reserve
c. Securities Premium
d. Debenture Redemption Reserve
e. Revaluation Reserve
f. Share Options Outstanding Account
g. Other Reserves
h. General Reserves
i. Surplus
- Balance b/d
Add : Profit for year
Less : Appropriations
C . Long Term Borrowings
a. Bonds / Debentures
b. Term Loans
(i ) Term Loans from Banks
(ii ) Term Loans from other Parties
c. Deferred Payment Liabilities
d. Deposits
- Public Deposits (GN)
- Inter Corporate Deposits (GN)
e. Loans and Advances from Related Parties
f. Long Term Maturities of Finance Lease Obligations
g. Other Loans and Advances
D . Other Long Term Liabilities
a. Trade Payables
b. Other Payables
- Trade Deposits (GN)
- Security Deposits (GN)
Format as per Companies Act
a. Contingent Liabilities
(i) Claims against the company not acknowledged as debt;
(ii) Guarantees ;
(iii) Other money for which the company is contingently liable
b. Commitments
(i) Estimated amount of contracts remaining to be executed on
capital account
(ii) Uncalled liability on shares and other investments partly paid
(iii) Other Commitments (non cancellable)
Note : GN refers to Guidance Note by the ICAI.