Schedule III. See section Where compliance with the requirements of the Act including Accounting Standards. The disclosure requirements specified in this Schedule are in addition to and not in. Additional disclosures specified in the Accounting Standards. Similarly, all other disclosures as.
Financial Statements and shall provide where required a narrative descriptions or. In preparing the.
Financial Statements including the notes to accounts, a balance shall be maintained between. Financial Statements may be rounded off as given below:—. Rounding off. To the nearest hundreds, thousands, lakhs.
To the nearest lakhs, millions or crores, or.
Except in the case of the first Financial Statements laid before the Company after its. For the purpose of this Schedule, the terms used herein shall be as per the applicable. Accounting Standards. Note:—This part of Schedule sets out the minimum requirements for disclosure on the face.
Line items,. Name of the Company ……………………. Balance Sheet as at ………………………. Rupees in………….
Note No. Figures as at the end of current reporting period. Figures as at the end of the previous reporting period. Non-current assets. See accompanying notes to the Financial Statements. An asset shall be classified as current when it satisfies any of the following criteria:—. All other assets shall be classified as non-current. An operating cycle is the time between the acquisition of assets for processing and. Where the normal operating cycle cannot be. A liability shall be classified as current when it satisfies any of the following criteria:—.
Terms of a liability that. All other liabilities shall be classified as non-current. A company shall disclose the following in the notes to accounts. Share Capital. For each class of share capital different classes of preference shares to be. A Aggregate number and class of shares allotted as fully paid-up. B Aggregate number and class of shares allotted as fully paid-up. C Aggregate number and class of shares bought back.
Reserves and Surplus. Additions and deductions since last balance sheet to be shown under. Long-Term Borrowings. A from banks.
B from other parties. Other Long-term Liabilities.
Schedule III Of companies act 2013
Other Long-term Liabilities shall be classified as:. Long-term provisions. The amounts shall be classified as:.
Short-term borrowings. Other current liabilities. Share application money includes advances. The terms and conditions including the number. It shall also be disclosed. Further, the period for which the share application money has been pending. Share application money not exceeding the issued capital. Short-term provisions. Tangible assets. Intangible assets. Non-current investments. Under each classification, details shall be given of names of the bodies corporate.
In regard to. Long-term loans and advances. Other non-current assets. Other non-current assets shall be classified as:. A a Secured, considered good;.
Schedule III of the Companies Act 2013
B Unsecured, considered good;. C Doubtful. Current Investments. Trade Receivables. Cash and cash equivalents.
Short-term loans and advances. Other current assets specify nature. This is an all-inclusive heading, which incorporates current assets that do not fit. Contingent liabilities and commitments to the extent not provided for.
The amount of dividends proposed to be distributed to equity and preference.
CSR Activities under Schedule VII of Companies Act 2013
Arrears of fixed cumulative dividends on preference shares shall also be. Where in respect of an issue of securities made for a specific purpose, the. If, in the opinion of the Board, any of the assets other than fixed assets and. Name of the Company…………………….
NEW CA FINAL FINANCIAL REPORTING (FR) CLASSES PART-4: Schedule III DIVISION II BALANCE SHEET (BS)
Profit and loss statement for the year ended ………………………. Revenue from operations. Other income.
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Cost of materials consumed. Purchases of Stock-in-Trade. Changes in inventories of finished goods work-in-progress and Stock-in-Trade. Employee benefits expense Finance costs. Depreciation and amortization expense. Other expenses.
Total expenses. Exceptional items. Profit before extraordinary items and tax V - VI. Extraordinary items. Tax expense:. Tax expense of discontinuing operations. Earnings per equity share:. See accompanying notes to the financial statements.
Schedule iii of companies act 2013 in pdf
The provisions of this Part shall apply to the income and expenditure account. A In respect of a company other than a finance company revenue from operations. Less :.