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Format as per Companies Act

PART I FORM OF BALANCE SHEET

Particulars Note Figures as at Figures as at the


No. the end of end of the
the current previous
reporting reporting period
period
1 2 3 4
I EQUITY AND LIABILITIES
1 Shareholders Funds
a) Share Capital A
b) Reserves and Surplus B
c) Money Received against Share Warrants
2 Share Application Money Pending Allotment
3 Non Current Liabilities
a) Long Term Borrowings C
b)Deferred Tax Liabilities ( Net)
c) Other Long Term Liabilities D
d) Long Term Provisions E
4. Current Liabilities
a ) Short Term Borrowings F
b) Trade Payables
c )Other Current Liabilities G
d) short Term Provisions H
Total Xxx Xxx
II. ASSETS
1 Non Current Assets
a) Fixed Assets
(1 ) Tangible Assets I
(2 ) Intangible Assets J
(3 ) Capital work in Progress
(4 ) Intangible Assets under Development
b) Non Current Investments K
c) Deferred Tax Assets (net)
d) Long Term Loan and Advances L
e) Other Non Current Assets M
2. Current Assets
a) Current Investments N
b) Inventories O
c) Trade Receivables P
d) Cash and Cash Equivalents Q
e) Short Term Loans and Advances R
f) Other Current Assets S
Total Xxx Xxx
Format as per Companies Act

PART II FORM OF STATEMENT OF PROFIT AND LOSS

PARTICULARS Note Figures for the Figures for the


no. current previous
reporting reporting
period period
I Revenue From Operations T Xxx Xxx
II Other Income U Xxx Xxx
III Total Revenue ( I + II) Xxx Xxx
IV Expenses:
Cost of Materials Consumed V Xxx Xxx
Purchases of Stock in Trade
Changes in Inventories of Finished goods, Xxx Xxx
Work in Progress and Stock in Trade W
Employee Benefits Expense X
Finance Costs Y
Depreciation and Amortization Expense Xxx Xxx
Other Expenses Z
Total Expenses xxx xxx
V Profit Before Exceptional and Extraordinary Items and Xxx Xxx
Tax ( III IV)
VI Exceptional Items Xxx Xxx
VII Profit before extraordinary 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
2 ) Deferred Tax
XI Profit / (Loss) for the period from continuing Xxx Xxx
operations ( IX X )
XII Profit ( Loss) from discontinuing operations Xxx Xxx
XIII Tax expense of discontinuing operations Xxx Xxx
XIV Profit /(Loss) from Discontinuing operations (After Xxx Xxx
tax) (XII XIII)
XV Profit /(Loss) for the period ( XI + XIV) Xxx Xxx
XVI Earnings per equity share:
1 ) Basic
2 ) Diluted
Format as per Companies Act

FORMAT FOR PREPARING NOTES TO ACCOUNTS

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

E . Long Term Provisions


a. Provision for Employee Benefits
b. Others
- Provision for Warranties (GN)
F . Short Term Borrowings
a. Loans Repayable on Demand
(i ) From Banks
(ii ) From Other Parties
b. Loans and Advances from Related Parties
c. Deposits
d. Other Loans and Advances
G . Other Current Liabilities
a. Current Maturities of Long Term Debt
b. Current Maturities of Finance Lease Obligations
c. Interest Accrued but not Due on Borrowings
d. Interest Accrued and Due on Borrowings
e. Income Received in Advance
f. Unpaid Dividends
g. Application Money Refund and Interest Due
h. Unpaid Matured Deposits and Interest Accrued thereon
i. Unpaid Matured Debentures and Interest Accrued thereon
j. Other Payables
- Calls in Advance (GN)
- Non Trade Payables (GN)
- Taxes Payable (GN)
H . Short Term Provisions
a. Provision for Employee Benefits
b. Others
- Provision for Tax (Net of tax payments) (FAQ)
- Proposed Dividends (GN)
I . Tangible Assets
a. Land
b. Buildings
c. Plant and Equipment
d. Furniture and Fixtures
e. Vehicles
f. Other Equipment
g. Others (specify nature)
J . Intangible Assets
a. Goodwill
b. Brands / Trademarks
c. Computer software
d. Mastheads and Publishing Titles
e. Mining Rights
f. Copyrights , Patents , etc
g. Recipes , Formulae , Models , Designs and Prototypes
Format as per Companies Act

h. Licenses and Franchise


i. Others (Specify nature)
K . Non Current Investments
a. Investments in 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
L . Long Term Loans and Advances
a. Capital Advances
b. Security Deposits
c. Loans & Advances to Related Parties
d. Other Loans and Advances
- Advance Tax (Net of Provision) (FAQ)
- CENVAT Credit Receivable (GN)
- VAT Credit Receivable (GN)
- Service Tax Credit Receivable
M . Other Non Current Assets
a. Long Term Trade Receivables
b. Others
N . Current Investments
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
g. Other Investments
O . Inventories
a. Raw Materials
b. Work in Progress
c. Finished Goods
d. Stock in Trade
e. Stores and Spares
f. Loose Tools
g. Others
P . Trade Receivables
a. Secured , Considered Good
b. Unsecured, Considered Good
- More than 6 months
- Other
c. Doubtful
Less : Provision for Bad and Doubtful Debts
Format as per Companies Act

Q . Cash and Cash Equivalents


a. Balances with Banks
b. Cheques ,Drafts on Hand
c. Cash on Hand
d. Others (specify nature )
- Other Bank Balances
- Earmarked (unpaid Dividend A/c)
- Margin Money Deposit
- Deposits Maturing After 12 Months
R . Short Term Loans and Advances
a. Loans and Advances to Related Parties
b. Others
- Prepaid Expenses (GN)
- Tax Refund Receivable
S . Other Current Assets
Non Trade Receivables (GN)
Unamortized Expenditure (GN)
Unbilled Revenue (GN)
T . Revenue From Operations
a. Sale of Products
b. Sale of Services
c. Other Operating Revenues
- Sale of Manufacturing scrap (GN)
d. Less : Excise Duty Collected
U . Other Income
a. Interest Income
b. Dividend Income
c. Net Gain / Loss on Sale of Investments
d. Other Non Operating Income (Net)
- Profit on Sale of Fixed Assets (GN)
V Cost of Materials Consumed
a. Raw Materials (GN)
b. Purchased Components (GN)
W . Change in Inventories
- Finished Goods
Opening stock
Less : Closing stock
- Work in Progress
Opening Stock
Less : closing Stock
- Stock in Trade
Opening Stock
Less : closing Stock
X . Employee Benefits Expense
a. Salaries and wages
b. Contribution to provident and other Funds
Format as per Companies Act

c. Expense on ESOP and ESPP


d. Staff welfare Expenses
Y . Finance Costs
- Interest on Borrowings from Bank (GN)
- Interest on Borrowings from Others (GN)
- Interest on Debentures (GN)
- Finance Charge on Lease Financing (GN)
- Interest by Tax Department (GN)
- Other Borrowing Costs (GN/ AS 16)
Commitment Charges
Amortization of Discount / Premium / issue Expenses on Debentures
Ancillary Charges (Processing / Guarantee / Facilitation)
Z . Other Expenses
a. Consumption of Stores and Spare Parts
b. Power and Fuel
c. Rent
d. Repairs to Buildings
e. Repairs to Machinery
f. Insurance
g. Rates and Taxes , excluding , Taxes on Income
h. Payments to Auditor
- Payment for Audit services
- Payment for Taxation Matters
- Payment for Company Law Matters
- Payment for Management Services
- Payment for Other Services
- Payment for Reimbursement of Expenses
i. Adjustment to carrying Amount of Investments
j. Loss on Foreign Currency Transaction / Translation
k. Exceptional (Major) Items (GN / AS 5)
- Costs of Restructuring
- Disposal of Fixed Assets
- Disposal of Long Term Investments
- Effect of Retrospective Legislation
- Legal Settlements
- Reversal of Provisions
- Write Down of Inventory to NRV
l. Extra ordinary (Major) Items (GN / AS 5)
- Loss from Attachment of Property
- Loss from Earthquake
- Profit from Insurance Claim
- Write Back of Self Insurance Reserve
m. Prior Period Expenses
n. Miscellaneous Expenses
(Higher of 1% of Operating Revenue or Rs. 1,00,000)
Contingent Liabilities and Commitments (to the Extent Not Provided for)
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.