Balance Sheet As Per Schedule VI

Foreword & Approach in the Preparation of this document
Foreword
The accompanying worksheets provide a detailed comparison of the provisions of Revised Schedile VI
to the Companies Act, 1956 and the provisions as per the Old Schedule VI to the Companies Act, 1956
The Provisions of the Revised Schedule VI have been incorporated in an excel sheet and hyperlinks
have been created for ready reference and ease of use.
It is essential to go through the 'General Instructions for Preparation of Balance Sheet and Profit and
Loss Account'.
Approach Used
Separate worksheets for each line items of Balance Sheet and Profit & Loss Account have been
prepared for clarity in understanding
All the new insertions are written in Bold font
New insertions / amendments which are very critical for the preparation and presentation of
Financial Statements are highlighted in Blue.
Detailed provisions as per Revised Schedule VI have been stated with Remarks to indicate the
amendments / insertions in comparison with Old Schedule VI
Illustrative Disclosures in the Notes to Accounts have been prepared in tabular form / in the form of
schedules which can be used for preparation of Financial Statements in accordance with the Revised
Schedule VI
Wherever the requirements of the Revised Schedule VI are more descriptive in nature, appropriate
disclosure are to be inserted by the Management. To indicate the same -"apropriate disclosures to
comply with this point to be made by the management" has been given at relevant places
In case of Balance Sheet items, provisions as per Old Schedule VI are also stated with Remarks below
the 'Illustrative disclosures' to indicate the amendments / insertions / deletions in comparison with
Revised Schedule VI
In case of Statement of Profit & Loss , detailed comparison of the provisions of Revised Schedule VI
and the provisions as per Old Schedule VI have been provided in a separate sheet
Haribhakti & Co.
GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

Sr No. AND
STATEMENT OF PROFIT AND LOSS OF A COMPANY
1
Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies require any
change in treatment or disclosure including addition, amendment, substitution or deletion in the head/sub-head or any changes
interse, in the financial statements or statements forming part thereof, the same shall be made and the requirements of the
Schedule VI shall stand modified accordingly.
The disclosure requirements specified in Part I and Part II of this Schedule are in addition to and not in substitution of the
disclosure requirements specified in the Accounting Standards prescribed under the Companies Act, 1956. Additional disclosures
specified in the Accounting Standards shall be made in the notes to accounts or by way of additional statement unless required
to 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.
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 recognized in those statements and
(b) information about items that do not qualify for recognition in those statements.
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
Depending upon the turnover of the company, the figures appearing in the Financial Statements may be rounded off as below:
Turnover Rounding off
(i) less than one hundred crore rupees To the nearest hundreds, thousands, lakhs or millions, or
decimals thereof.
(ii) one hundred crore rupees or more To the nearest, lakhs, millions or crores, or decimals
thereof.
Once a unit of measurement is used, it should be used uniformly in the Financial Statements.
5
Except in the case of the first Financial Statements laid before the Company (after its incorporation) the corresponding amounts
(comparatives) for the immediately preceding reporting period for all items shown in the Financial Statements including notes
shall also be given.
6 For the purpose of this Schedule, the terms used herein shall be as per the applicable Accounting Standards.
Sr No. 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 realized 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 realized 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 cycle is the time between the acquisition of assets for processing and their realization in cash or cash equivalents.
Where the normal operating cycle cannot be identified, it is assumed to have a duration of 12 months.
Haribhakti & Co.
3 A liability shall be classified as current when it satisfies any of the following criteria:
(a) it is expected to be settled in the company’s normal operating cycle;
(b) it is held primarily for the purpose of being traded;
(c) it is due to be settled within twelve months after the reporting date; or
(d) the company does not have an unconditional right to defer settlement of the liability for at least twelve months after the
reporting date. 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.
All other liabilities shall be classified 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 respect of the amount due on account of goods purchased or services
received in the normal course of business.
Sr No. 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-section (2) of Section 210 of the
Act, in like manner as they apply to a statement of profit and loss.
Haribhakti & Co.
PART I – Form of BALANCE SHEET
Notes :
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.
Name of the Company…………………….

Balance Sheet as at ………………………
( ` in…………)
Note Figures as at the Figures as at the
Particulars No. end of current end of previous
reporting period reporting period
1 2 3 4
I. EQUITY AND LIABILITIES
1 Shareholders’ funds
(a) Share capital
(b) Reserves and surplus
(c) Money received against share warrants
2 Share application money pending allotment
3 Non-current liabilities
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long term liabilities
(d) Long-term provisions
4 Current liabilities
(a) Short-term borrowings
(b) Trade payables
(c) Other current liabilities
(d) Short-term provisions
TOTAL
II. ASSETS
Non-current assets
1 (a) Fixed assets
(i) Tangible assets
(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
Haribhakti & Co.
Haribhakti & Co.
PART II - Form of STATEMENT OF PROFIT AND LOSS
Notes :
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.
Name of the Company…………………….

Profit and loss statement for the year ended ………………………
( ` in…………)
Refer Figures for the Figures for the
Particulars Note No. current reporting previous reporting
period period
I. Revenue from operations
II. Other income
III. Total Revenue (I + II)
IV. Expenses:
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
Profit before exceptional and extraordinary items

V. and tax (III-IV)
VI. Exceptional items
VII. Profit before extraordinary items and tax (V - VI)
VIII. Extraordinary Items
IX. Profit before tax (VII- VIII)
X Tax expense:
(1) Current tax
(2) Deferred tax
Profit (Loss) for the period from continuing

XI operations (VII-VIII)
XII Profit/(loss) from discontinuing operations
XIII Tax expense of discontinuing operations
Profit/(loss) from Discontinuing operations (after tax)

XIV (XII-XIII)
XV Profit (Loss) for the period (XI + XIV)

XVI Earnings per equity share:
(1) Basic
Haribhakti & Co.
(2) Diluted
Haribhakti & Co.
Revised Schedule VI
As per Point No. 6A of General Instructions for Preparation of Balance Sheet
Remark /
A Share Capital Illustrative
Disclosure
For each class of share capital (different classes of preference shares to be treated separately):
a the number and amount of shares authorized;
Existing (Note 1)
b the number of shares issued, subscribed and fully paid, and subscribed but not fully paid;
c par value per share;
d a reconciliation of the number of shares outstanding at the beginning and at the end of the reporting New Insertion
period; ( Note 2)
e the rights, preferences and restrictions attaching to each class of shares including restrictions on the New Insertion
distribution of dividends and the repayment of capital; (Note 7)
f shares in respect of each class in the company held by its holding company or its ultimate holding company Existing ( Note 3)
including shares held by or by subsidiaries or associates of the holding company or the ultimate holding
company in aggregate;
g shares in the company held by each shareholder holding more than 5 percent shares specifying the New Insertion
number of shares held (Note 4)
h shares reserved for issue under options and contracts/commitments for the sale of shares/disinvestment, New Insertion
including the terms and amounts; (Note 7)
i For the period of five years immediately preceding the date as at which the Balance Sheet is prepared: New Insertion
(Note 5)
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 Existing (Note 7)
conversion in descending order starting from the farthest such date.
k Calls unpaid (showing aggregate value of calls unpaid by directors and officers) Existing ( Note 6)
l Forfeited shares (amount originally paid up) Existing (Note 7)
Illustrative disclosure of the above requirements in the Notes to Accounts
Note 1 Disclosure pursuant to Note no. 6(A)(a,b & c) of Part I of Schedule VI to the Companies Act, 1956
As at 31 March 20X1 As at 31 March 20X0

Share Capital
Number ` Number `
Authorised
__% preference shares of `___ each

Equity Shares of ` ___ each
Issued
Equity Shares of ` ___ each
Subscribed & Paid up

Equity Shares of ` ___ each fully paid
Subscribed but not fully Paid up
___ % preference shares of `___each, not fully paid up
Equity Shares of ` ___ each, not fully paid up
Total - - - -
Haribhakti & Co.
Note 2 Disclosure pursuant to Note no. 6(A)(d) of Part I of Schedule VI to the Companies Act, 1956
(Following disclosure should be made for each class of Shares)
Equity Shares Preference Shares

Particulars
Number ` Number `
Shares outstanding at the beginning
of the year
Shares Issued during the year
Shares bought back during the year

Shares outstanding at the end of - - - -
the year
Note 3 Disclosure pursuant to Note no. 6(A)(f) of Part I of Schedule VI to the Companies Act, 1956
____ Equity Shares (Previous year) are held by ____, the holding company.
Above disclosure is required for each class of Shares held by its holding company or its
ultimate holding company including shares held by or by subsidiaries or associates of the
holding company or the ultimate holding company in aggregate.
Note 4 Disclosure pursuant to Note no. 6(A)(g) of Part I of Schedule VI to the Companies Act, 1956 (if more than 5%)
Name of Shareholder As at 31 March 20X1 As at 31 March 20X0

No. of Shares % of Holding No. of Shares % of Holding
held held
Note 5 Disclosure pursuant to Note no. 6(A)(i) of Part I of Schedule VI to the Companies Act, 1956
(Following disclosure should be made for each class of Shares)
Year (Aggregate No. of Shares)

Particulars
20X0-X1 20X1-X2 20X2-X3 20X3-X4 20X4-X5
Equity Shares :
Fully paid up pursuant to

contract(s) without payment being
received in cash
Fully paid up by way of bonus

shares
Shares bought back
Preference Shares :
Fully paid up pursuant to

contract(s) without payment being
received in cash
Fully paid up by way of bonus
shares
Shares bought back
Note 6 Disclosure pursuant to Note no. 6(A)(k) of Part I of Schedule VI to the Companies Act, 1956
Unpaid Calls `
By Directors
By Officers
Note 7 Appropriate disclosures to comply with this point to be made by the Management
Haribhakti & Co.
Old Schedule VI
Share Capital Remarks

1 Authorised……shares of Rs.……each. Covered as per
point 'a' above
2 Issued (distinguishing between the various classes of capital and stating the particulars specified below, in Covered as per
respect of each class) …… shares of Rs.……each. point 'b' above
3 Subscribed(distinguishing between the various classes of capital and stating the particulars specified below, Covered above
in respect of each class)
4 (c) ....... shares of Rs.... Each Covered above

5 Rs........ called up Covered above
6 Of the above shares ……… shares are allotted as fully paid-up pursuant to a contract without payments being Covered as per
received in cash. point 'i' above
7 [Of the above shares ___ shares are allotted as fully paid-up by way of bonus shares] Covered as per
point 'i' above
8 Less:Calls unpaid: Deleted (Marked
(i) By managing agent or secretaries and treasures and where the managing agent or secretaries and in Red)
treasures are a firm, by the partners there of, and the managing agent or secretaries and treasures are a
private company, by the directors members of that company.
(ii) By directors
(iii) By others
9 Add: Forfeited shares (amount originally paid –up) Covered as per

point 'l' above
10 Terms of redemption or conversion (if any) of any redeemable preference shares must be stated, together Covered as per
with the earliest date of redemption or conversion. point 'j' above
11 Particulars of any option on unissued share capital should also be specified. Addition to this
point
12 Particulars of the different classes of preference shares to be given. Covered above
13 In case of forfeited shares, amount originally paid-up should be shown. Any profit on reissue of forfeited Deleted (Marked
shares should be transferred to capital reserve. in Red)
14 In case of subsidiaries companies, the number of shares held by the holding company as well as by the Covered as per
ultimate holding company and its subsidiaries must be separately stated. point 'f' above
The Auditor is not required to certify the correctness of such shareholdings as certified by the management. Deleted
15 The ‘issued capital’ and ‘subscribed capital’ must be distinguished into various classes of capital; viz. Covered as per
preference and equity, and the particulars specified hereunder must be given separately for each of them. point 'b' above
16 Shares allotted as fully paid-up by way of bonus shares, should be separately disclosed. The source from Deleted (Marked
which the bonus shares are issued must also be specified; e.g., by capitalisation of reserves or profits or from in Red)
share premium account, etc.
17 Any capital profit on reissue of forfeited shares should be transferred to Capital Reserve. Deleted
Haribhakti & Co.
A B C D E F G H
1 Revised Schedule VI
2 As per Point No. 6B of General Instructions for Preparation of Balance Sheet
3
Remark / Illustrative
4 B Reserves and Surplus
Disclosure
5 (i) Reserves and Surplus shall be classified as:
6 a Capital Reserves Existing (Note 1)
7 b Capital Redemption Reserve Existing (Note 1)
8 c Securities Premium Reserve Existing (Note 1)
d Debenture Redemption Reserve New Insertion
9 (Note 1)
e Revaluation Reserve New Insertion
10 (Note 1)
f Share Options Outstanding Account New Insertion
11 (Note 1)
g Other Reserves – (specify the nature and purpose of each reserve and the amount in respect
12 thereof) Existing (Note 1)
h Surplus i.e. balance in Statement of Profit & Loss disclosing allocations and appropriations such as
13 dividend, bonus shares and transfer to/from reserves etc. Existing (Note 1)
(Additions and deductions since last balance sheet to be shown under each of the specified heads)
14 Existing (Note 1)
15 (ii) A reserve specifically represented by earmarked investments shall be termed as a ‘fund’. Existing
(iii) Debit balance of statement of profit and loss shall be shown as a negative figure under the head
‘Surplus’. Similarly, the balance of ‘Reserves and Surplus’, after adjusting negative balance of
16 surplus, if any, shall be shown under the head ‘Reserves and Surplus’ even if the resulting New Insertion (Note 1)
figure is in the negative.
17
Haribhakti & Co.
A B C D E F G H
18 Illustrative disclosure of the above requirements in the Notes to Accounts
19
20 Note 1 Disclosure pursuant to Note no. 6(B) of Part I of Schedule VI to the Companies Act, 1956
21
As at 31 March As at 31 March
22 20X1 20X0
Reserves & Surplus
23 ` `
24
25 a. Capital Reserves
26 Opening Balance
27 (+) Current Year Transfer
28 (-) Written Back in Current Year
29 Closing Balance - -
30
31 b. Capital Redemption Reserve
32 Opening Balance
36
37 c. Securities Premium Account
38 Opening Balance
39 Add : Securities premium credited on Share is
40 Less : Premium Utilised for various reasons - -
41 Premium on Redemption of Debenture
42 For Issuing Bonus Shares
44
45 d. Debenture Redemption Reserve
46 Opening Balance
50
51 e. Revaluation Reserve
52 Opening Balance
56
57 f. Share Options Outstanding Account
58 Opening Balance
62
63 g. Other Reserves (Specifiy the nature and

purpose of each reserve)
64 Opening Balance
68
69 h. Surplus
Haribhakti & Co.
A B C D E F G H
70 Opening balance
71 (+) Net Profit/(Net Loss) For the current year
72 (+) Transfer from Reserves
73 (-) Proposed Dividends
74 (-) Interim Dividends
75 (-) Transfer to Reserves
77
78 Total - -
79
80 Note:
81 1. Reserve specifically represented by

earmarked investments shall be termed as a
‘fund’
82 2. Debit balacne of P & L shall be shown as

negative figure under surplus instead of
presenting on the asset side
83
84
85
86 Old Schedule VI
87
88 Reserves and Surplus Remarks
1 Capital Reserves. Covered as per point 'a'
89 above
2 Capital Redemption Reserve. Covered as per point 'b'
90 above
3 Share Premium Account (cc) Covered as per point 'c'
91 above
(cc) The item "Share Premium Account" shall include details of its utilisation in the manner provided Deleted
92 in section 78 in the year of utilisation.
4 Other Reserves specifying the nature of each reserve and the amount in respect thereof. Covered as per point 'g'
93 above
Less: Debit balance in profit and loss account, (if any)(h) To be shown under
94 reserves as per point iii
above
(h) The debit balance in the Profit and Loss Account shall be shown as a deduction from the To be shown under
95 uncommitted reserves, if any reserves as per point iii
above
5 Surplus, i.e. balance in the profit and loss accounts after providing for proposed allocation namely:- Covered as per point 'h'
96 Dividend, Bonus or Reserves above
97 6 Proposed additions to Reserves Deleted
98 7 Sinking Funds Deleted
8 Additions and deductions since last balance - sheet to be shown under each of the specified heads. Covered as per point 'h'
99 above
9 The word ‘fund’ in relation to any ‘Reserve’ should be used only where such Reserve is specifically Covered as per point 'ii'
100 represented by earmarked investments. above
101
Haribhakti & Co.
Revised Schedule VI
As per Point No. 6C of General Instructions for Preparation of Balance Sheet
C. Long Term Borrowings
Disclosure
Borrowings have
been bifurcated into
long term and short
term.
(i) Long-term borrowings shall be classified as:
(a) Bonds/debentures Existing (Note 1)
(b) Term loans
- from banks Existing (Note 1)
- From other parties
(c) Deferred payment liabilities. New Insertion

(Note 1)
(d) Deposits. Existing (Note 1)
(e) Loans and advances from related parties. Existing (Note 1)
(f) Long term maturities of finance lease obligations New Insertion
(Note 1)
(g) Other loans and advances (specify nature) Existing (Note 1)
(ii) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified
separately in each case. Existing (Note 1)
(iii) Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each
head shall be disclosed. Existing (Note 1)
(iv) Bonds/debentures (along with the rate of interest and particulars of redemption or conversion, as the case
may be) shall be stated in descending order of maturity or conversion, starting from farthest redemption or
conversion date, as the case may be. Where bonds/debentures are redeemable by installments, the date of
maturity for this purpose must be reckoned as the date on which the first installment becomes due. Existing (Note 1)
(v) Particulars of any redeemed bonds/ debentures which the company has power to reissue shall be disclosed.
Existing (Note 1)
(vi) Terms of repayment of term loans and other loans shall be stated. New Insertion
(Note 1)
(vii) Period and amount of continuing default as on the balance sheet date in repayment of loans and interest, New Insertion
shall be specified separately in each case. (Note 1)
Haribhakti & Co.
Illustrative disclosure of the above requirements in the Notes to Accounts
Note 1 Disclosure pursuant to Note no. 6(C) of Part I of Schedule VI to the Companies Act, 1956
Long Term Borrowings 20X1 20X0
` `
Secured
(a) Bonds/debentures *( state in descending
order of maturity or conversion, starting from
the farthest redemption or conversion date)
___ (Previous Year: ___) __ % Debentures of

`___ each redeemable at ___ on ________
(secured by ________)
(of the above, ` ____ is guaranteed by
Directors and / or others)
Details of redeemed bonds/debentures which

the company has power to reissue:
___________________________
(b) Term loans

from banks
(Secured By__________)
from other parties
Terms of Repayment _______
(c) Deferred payment liabilities

(Secured by ________)
(d) Deposits
(e) Loans and advances from related parties

(f) Long term maturities of finance lease

obligations
(g) Other loans and advances (specify nature)

- -
In case of continuing default as on the

balance sheet date in repayment of loans and
interest with respect to (b) (e) & (g)
1. Period of default
2. Amount
Haribhakti & Co.
Unsecured
(a) Bonds/debentures *( state in descending
order of maturity or conversion, starting from
the farthest redemption or conversion date)
___ (Previous Year: ___) __ % Debentures of

`___ each redeemable at ___ on ________

Details of redeemed bonds/debentures which

the company has power to reissue:
___________________________
(b) Term loans

from banks
from other parties
- -
(c) Deferred payment liabilities
(d) Deposits
(e) Loans and advances from related parties

(f) Long term maturities of finance lease

obligations
(g) Other loans and advances (specify nature)

- -
In case of continuing default as on the

balance sheet date in repayment of loans and
interest with respect to (b) (e) & (g)
1. Period of default
2. Amount
Total - -
Haribhakti & Co.
Old Schedule VI
Secured Loans Remarks

1 Debentures Covered as per point
'i(a)' above
2 Loans and Advances from Banks Covered as per point
'i(b)' above
3 Loans and Advances from Subsidiaries Covered as per point
'i(e)' above
4 Other Loans and Advances Covered as per point
'i(g)' above
5 Loans from directors and managers should be shown separately, under each of the above sub-head. Covered as per point
'i(e)' above
6 Interest accrued and due on Secured Loans should be included under the appropriate sub-heads under the Deleted
head "SECURED LOANS".
7 The nature of the security to be specified in each case. Covered as per point
'ii' above
8 Where loans have been guaranteed by managers and/or directors, a mention thereof shall also be made and Covered as per point
the aggregate amount of such loans under each head 'iii' above
9 Terms of redemption or conversion (if any) of debentures issued must be stated together with earliest date Covered as per point
of redemption or conversion. 'iV' above
10 Particulars of any redeemed debentures which the company has power to issue should be given. Covered as per point
'V' above
11 Where any of the company's debentures are held by a nominee or a trustee for the company, the nominal Deleted
amount of the debentures and the amount at which they are stated in the books of the company shall be
stated.
Unsecured Loans Remarks

1 Fixed Deposits Deleted (Marked in
Red)
2 Loans and Advances from subsidiaries Covered as per point
'i(e)' above
3 Short Term Loans and Advances Deleted (Marked in
a. from banks Red)
b. from others
4 Other Loans and Advances Deleted (Marked in

a. from banks Red)
b. from others
'i(e)' above
6 Interest accrued and due on Unsecured Loans should be included under the appropriate sub-heads under the Deleted
head "UNSECURED LOANS".
the aggregate amount of such loans under each head 'iii' above
8 Short Term Loans will include those which are due for not more than one year as at the date of the balance- Deleted
sheet.
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6D of General Instructions for Preparation of Balance Sheet
3
4 D Other Long Term Liabilities
Disclosure
5 Other Long Term Liabilities shall be classified as:
(a) Trade Payables New Insertion
6
(Note 1)
(b) Others New Insertion
7
(Note 1)
8
10
11 Note 1 Disclosure pursuant to Note no. 6(D) of Part I of Schedule VI to the Companies Act, 1956
12
13 20X1 20X0
Other Long Term Liabilities
14 ` `
15
16 (a) Trade Payables
17 (b) Others
18
19 Total - -
20
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6E of General Instructions for Preparation of Balance Sheet
3
4 E Long Term Provisions
Disclosure
5 The amounts shall be classified as:
6 a Provision for employee benefits Existing (Note 1)
7 b Others (Specify nature) Existing (Note 1)
8
10
11 Note 1 Disclosure pursuant to Note no. 6(E) of Part I of Schedule VI to the Companies Act, 1956
12
13 20X1 20X0
Long Term Provisions
14 ` `
15
16 (a) Provision for employee benefits
17 Superannuation (unfunded)
18 Gratuity (unfunded)
19 Leave Encashment (unfunded)
20 ESOP / ESOS
21 (b) Others (Specify nature)
22
23 Total - -
24
25
26 Old Schedule VI
27
28 Provisions Remarks
29 1 Provisions for taxation Deleted
30 2 Proposed dividends Deleted
31 3 For contingencies Deleted
32 4 For provident fund scheme Deleted
5 For insurance, pension and similar staff benefit schemes Deleted (Marked in
33 Red)
6 Other provisions Covered as per point 'b'
34 above
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6F of General Instructions for Preparation of Balance Sheet
3
4 F Short Term Borrowings
Disclosure
Borrowings have
5 been bifurcated into
long term and short
term.
6 (i) Short-term borrowings shall be classified as:
(a) Loans repayable on demand
- from banks
7 Existing (Note 1)
- from other parties
(b) Loans and advances from related parties New Insertion

8
(Note 1)
9 (c) Deposits Existing (Note 1)
10 (d) Other loans and advances (specify nature) Existing (Note 1)
(ii) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified
11 separately in each case. Existing (Note 1)
(iii) Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each
12 head shall be disclosed. Existing (Note 1)
(iv) Period and amount of continuing default as on the balance sheet date in repayment of loans and interest, New Insertion
13 shall be specified separately in each case. (Note 1)
14
16
17 Note 1 Disclosure pursuant to Note no. 6(F) of Part I of Schedule VI to the Companies Act, 1956
18
19 20X1 20X0
Short Term Borrowings
20 ` `
21
22 Secured
23 (a) Loans repayable on demand
24 from banks
25 (Secured By__________)
26 from other parties
27 (Secured By__________)
(of the above, ` ____ is guaranteed by Directors
28 and / or others)
29
30 (b) Loans and advances from related parties
31 (Secured By__________)
32 and / or others)
33
34 (c) Deposits
35 (Secured By__________)
36
and / or others)
37
38 (d) Other loans and advances (specify nature)
39 (Secured By__________)
40 and / or others)
41 - -
42
43 In case of continuing default as on the balance

sheet date in repayment of loans and interest
with respect to (a) (b) & (d)
Haribhakti & Co.
A B C D E F G H
44 1. Period of default
45 2. Amount
Haribhakti & Co.
A B C D E F G H
46
47 Unsecured
48 (a) Loans repayable on demand
49 from banks
50 from other parties
51 and / or others)
52
53 (b) Loans and advances from related parties
54 and / or others)
55
56 (c) Deposits
57 and / or others)
58
59 (d) Other loans and advances (specify nature)
60 and / or others)
61
62 - -
63
In case of continuing default as on the balance

64 sheet date in repayment of loans and interest
with respect to (a) (b) & (d)
65 1. Period of default
66 2. Amount
67
68 Total - -
69
70
Haribhakti & Co.
A B C D E F G H
71 Old Schedule VI
72
73 Secured Loans Remarks
74 1 Debentures Deleted
75 2 Loans and Advances from Banks Deleted
3 Loans and Advances from Subsidiaries Covered as per point
76 'i(b)' above
4 Other Loans and Advances Covered as per point
77 'i(d)' above
78 'i(e)' above
6 Interest accrued and due on Secured Loans should be included under the appropriate sub-heads under the Deleted
79 head "SECURED LOANS".
7 The nature of the security to be specified in each case. Covered as per point
80 'ii' above
81 the aggregate amount of such loans under each head 'iii' above
9 Terms of redemption or conversion (if any) of debentures issued must be stated together with earliest date Deleted
82 of redemption or conversion.
83 10 Particulars of any redeemed debentures which the company has power to issue should be given. Deleted
11 Where any of the company's debentures are held by a nominee or a trustee for the company, the nominal Deleted
84 amount of the debentures and the amount at which they are stated in the books of the company shall be
stated.
85
86
Remarks
87
Unsecured Loans
1 Fixed Deposits Deleted (Marked in
88 Red)
2 Loans and Advances from subsidiaries Covered as per point
89 'i(b)' above
3 Short Term Loans and Advances Covered as per point
90 a. from banks 'i(a)' above
b. from others
4 Other Loans and Advances Deleted (Marked in

91 a. from banks Red)
b. from others
92 'i(e)' above
6 Interest accrued and due on Unsecured Loans should be included under the appropriate sub-heads under the Deleted
93 head "UNSECURED LOANS".
94 the aggregate amount of such loans under each head 'iii' above
8 Short Term Loans will include those which are due for not more than one year as at the date of the balance- Deleted
95 sheet.
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6G of General Instructions for Preparation of Balance Sheet
3
4 G Other Current Liabilities
Disclosure
6 (a) Current maturities of long-term debt New Insertion (Note 1)
7 (b) Current maturities of finance lease obligations New Insertion (Note 1)
8 (c) Interest accrued but not due on borrowings Existing (Note 1)
9 (d) Interest accrued and due on borrowings New Insertion (Note 1)
10 (e) Income received in advance New Insertion (Note 1)
11 (f) Unpaid dividends Existing (Note 1)
(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 authorized 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
12 shall be disclosed. Share application money not exceeding the issued capital and to the extent not New Insertion (Note 1)
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 ‘Óther current liabilities’
13 (h) Unpaid matured deposits and interest accrued thereon Existing (Note 1)
14 (i) Unpaid matured debentures and interest accrued thereon Existing (Note 1)
15 (j) Other payables (specify nature) Existing (Note 1)
16
Haribhakti & Co.
A B C D E F G H
18
19 Note 1 Disclosure pursuant to Note no. 6(G) of Part I of Schedule VI to the Companies Act, 1956
20
21 20X1 20X0
Other Current Liabilities *
22 ` `
23
24 (a) Current maturities of long-term debt
25 (b) Current maturities of finance lease
obligations
(c ) Interest accrued but not due on
26 borrowings
27 (d) Interest accrued and due on borrowings

28 (e) Income received in advance
29 (f) Unpaid dividends
(g) Application money received for allotment
30 of securities and due for refund #
31 interest accrued on (g) above

Number of shares proposed to be issued:
32 ____________
Amount of premium (if any): ___________

33
Terms and conditions of shares proposed to be

34 issued:
35 ________________________________________
____________________
Date by which shares shall be alloted:
36 _______________
Whether the company has sufficient

authorized capital to cover the share capital
37 amount resulting from allotment of shares out
of such share application money
The period overdue from the last date of

allotment is ___________; reason being
38
________
# All amounts out of Share Application money

which are refundable to be shown under this
head (non-refundable portion of share
application money will form part of 'Share
39
Application Money Pending Allotment' (Balance
Sheet))
40
(h) Unpaid matured deposits and interest
41 accrued thereon
(i) Unpaid matured debentures and interest

42 accrued thereon
43 (j) Other payables (specify nature)
44
45 Total - -
46
* for definition of current liabilities please refer
47
48
49
Haribhakti & Co.
A B C D E F G H
50 Old Schedule VI
51
52 Current Liabilities Remarks
53 1 Acceptances Deleted
2 Sundry creditors Deleted
(a) total outstanding dues of Micro and Small Enterprises
54 (Refer to note no. 18 in notes to accounts)
(b) total outstanding dues of creditors other than Micro and Small Enterprises
55 3 Subsidiary companies Deleted

4 Advance payments and unexpired discounts for the portion for which value has still to be given e.g. in the Deleted
case of the following classes of companies:—
56
Newspaper, Fire Insurance, theatres, clubs, banking, steamship, companies, etc.
57 5 Investor Education and Protection Fund shall be credited by following amounts namely:
(a) Unpaid dividend Covered as per point 'f'
58 above
(b) Unpaid application money received for allotment of securities and due for refund Covered as per point 'g'
59 above
(c) Unpaid Matured Deposits Covered as per point 'h'
60 above
(d) Unpaid Matured Debentures Covered as per point 'i'
61 above
(e) Interest accrued on (a) to (d) above Covered as per point 'h
62 & i' above
6 Other Liabilities (if any) Covered as per point 'j'
63 above
7 Interest accrued but not due on loans Covered as per point 'd'
64 above
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6H of General Instructions for Preparation of Balance Sheet
3
4 H Short Term Provisions
Disclosure
6 a Provision for employee benefits Existing (Note 1)
7 b Others (Specify nature) Existing (Note 1)
8
10
11 Note 1 Disclosure pursuant to Note no. 6(H) of Part I of Schedule VI to the Companies Act, 1956
12
13 20X1 20X0
Short Term Provisions
14 ` `
15
16 (a) Provision for employee benefits
17 Salary & Reimbursements
18 Contribution to PF
19 Gratuity (Funded)
20 Leave Encashment (funded)
21 Superannuation (funded)
22 ESOP /ESOS
23 (b) Others (Specify nature)
24
25 Total - -
26
27
28 Old Schedule VI
29
30 Provisions Remarks
31 1 Provisions for taxation Deleted
32 2 Proposed dividends Deleted
33 3 For contingencies Deleted
34 4 For provident fund scheme Deleted
5 For insurance, pension and similar staff benefit schemes Deleted (Marked in
35 Red)
6 Other provisions Covered as per point
36 'b' above
Haribhakti & Co.
A B C D E F G H I J K L M N O
2 As per Point No. 6I to 6L of General Instructions for Preparation of Balance Sheet
3
Remark /
4 I to L Fixed Assets Illustrative
Disclosure
5
6 I Tangible Assets
(i) Classification shall be given as: Amended
7
(Note 1)
8 a Land
9 b Buildings.
10 c Plant and Equipment.
11 d Furniture and Fixtures.
12 e Vehicles.
13 f Office equipment.
14 g Others (specify nature).
(ii) Assets under lease shall be separately specified under each class of asset. New insertion
15 (note 1)
(iii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and Existing
end of the reporting period showing additions, disposals, acquisitions through business combinations
16 and other adjustments and the related depreciation and impairment losses/reversals shall be
disclosed separately.
(iv) Where sums have been written off on a reduction of capital or revaluation of assets or where sums Existing
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
17
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.
18 J Intangible assets
(i) Classification shall be given as: New insertion
19 (note 1)
20 (a) Goodwill.
21 (b) Brands /trademarks.
22 (c) Computer software.
23 (d) Mastheads and publishing titles.
24 (e) Mining rights.
25 (f) Copyrights, and patents and other intellectual property rights, services and operating rights.
26 (g) Recipes, formulae, models, designs and prototypes.
27 (h) Licenses and franchise.
28 (i) Others (specify nature).
29
(ii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and New insertion
end of the reporting period showing additions, disposals, acquisitions through business (Note 1)
30 combinations and other adjustments and the related amortization and impairment
losses/reversals shall be disclosed separately.
31
(iii) Where sums have been written off on a reduction of capital or revaluation of assets or where New insertion
sums have been added on revaluation of assets, every balance sheet subsequent to date of such (Note 2)
write-off, or addition shall show the reduced or increased figures as applicable and shall by way
32 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.
33
K Capital Work-in-Progress Amended
34
(Note 1)
35
Haribhakti & Co.
L Intangible assets under Development Amended
36
(Note 1)
37
39
Note 1 Disclosure pursuant to Note no. I (i), (ii), (iii); Note no. J (i),(ii); Note no. J and Note no. L of Part I of
40
Schedule VI to the Companies Act, 1956
41
42 Fixed Assets Gross Block Accumulated Depreciation Net Block
Balance as at Additions/ Acquired through Revaluations/ Balance as at 31 Balance as at Depreciation Adjustment On Balance as at 31 Balance as at 1 Balance as at 31
1 April 20X0 (Disposals) business (Impairments) March 20X1 1 April 20X0 charge for the due to disposals March 20X1 April 20X0 March 20X1
43
combinations year revaluations
44 ` ` ` ` ` ` ` ` ` ` ` `
45 a Tangible Assets
46
47 Land
48 Assets under lease
49 Buildings
51 Plant and Equipment
53 Furniture and Fixtures
55 Vehicles
57 Office equipment
59 Others (specify nature)
60 Total - - - - - - - - - - - -
Haribhakti & Co.
61
62 b Intangible Assets
63
64 Goodwill
65 Brands /trademarks
66 Computer software
Mastheads and publishing
67
titles
68 Mining rights
Copyrights, and patents and
other intellectual property
69 rights, services and operating
rights
Recipes, formulae, models,

70
designs and prototypes
71 Licenses and franchise
72 Others (specify nature)
73 Total - - - - - - - - - - - -
74
75 c Capital Work In Progress
76
77 Total - - - - - - - - - - - -
d Intangible assets under
78 Development
79
80
81 Total - - - - - - - - - - - -
82
83 Note 2 Disclosure pursuant to Note no.I (iv) and J (iii) of Part I of Schedule VI to the Companies Act, 1956
84
85 The following disclosure should be made for each class of asset as required
86 Year
87 Particulars 20X0-X1 20X1-X2 20X2-X3 20X3-X4 20X4-X5
88 ` ` ` ` `
89 Asset details:
90 Balance as at 1 April
91 Impairment/ Revaluation
92 Balance as at 31 March
93
94
95
Haribhakti & Co.
96
97 Old Schedule VI
98
99 Fixed Assets Remarks
1 Presentation
100 modifed
Distinguishing as far as possible between expenditure upon
a goodwill Amended-
101 Covered in point
J
102 b land
103 c buildings
104 d leaseholds
105 e railway sidings
106 f plant and machinery
107 g furniture and fittings
108 h development of property
109 i patents, trade marks and designs
110 j live-stock
111 k vehicles, etc.
2 Under each head the original cost, and the additions thereto and deductions therefrom during the Covered as per
112 year, and total depreciation written off or provided up to the end of the year to be stated. point I and J
above
3 Where the original cost aforesaid and additions and deductions thereto, relate to any fixed asset Deleted
which has been acquired from a country outside India, and in consequence of a change in the rate of
exchange at any time after the acquisition of such asset, there has been an increase or reduction in
the liability of the company, as expressed in Indian currency, for making payment towards the whole
or a part of the cost of the asset or for repayment of the whole or a part of moneys borrowed by the
company from any person, directly or indirectly in any foreign currency specifically for the purpose
of acquiring the asset (being in either case the liability existing immediately before the date on
which the change in the rate of exchange takes effect), the amount by which the liability is so
increased or reduced during the year, shall be added to, or, as the case may be deducted from the
cost, and the amount arrived at after such addition or deduction shall be taken to be the cost of the
fixed asset.
Explanation 1: This paragraph shall apply in relation to all balance-sheets that may be made out as
at the 6th day of June, 1966, or any day thereafter and where, at the date of issue of the
notification of the Government of India, in the Ministry of Industrial Development and Company
113 Affairs (Department of Company Affairs), G.S.R. No. 129, dated the 3rd day of January, 1968, any
balance sheet, in relation, to which this paragraph applies, has already been made out and laid
before the company in Annual General Meeting, the adjustment referred to in this paragraph may be
made in the first balance-sheet made out after the issue of the said notification.
Explanation 2:-In this paragraph, unless the context otherwise requires, the expressions "rate of
exchange", "foreign currency" and "Indian Currency" shall have the meanings respectively assigned to
them under sub-section (1) of section 43A of the Income-tax Act, 1961 (43 of 1961), and Explanation
2 and Explanation 3 of the said sub-section shall, as far as may be, apply in relation to the said
paragraph as they apply to the said sub-section (1).
9[In every case where the original cost connot be ascertained, without unreasonable expense or
delay, the valuation shown by the books shall be given. For the purposes of this paragraph, such
valuation shall be the net amount at which an asset stood in the company’s books at the
commencement of this Act after deduction of the amounts previously provided or written off for
depreciation or diminution in value, and where any such asset is sold, the amount of sale proceeds
shall be shown as deduction.]
4 Where sums have been written off on a reduction of capital or a revaluation of assets, every balance No change
sheet, (after the first balance sheet) subsequent to the reduction or revaluation shall show the
114 reduced figures and with the date of the reduction in place of the original cost.
Each balance sheet for the first five years subsequent to the date of the reduction, shall show also Covered as per
the amount of the reduction made. point I(iv) and J
115
(iii) above
Haribhakti & Co.
Similarly, where sums have been added by writing up the assets, every balance-sheet subsequent to Covered as per
such writing up shall show the increased figures with the date of the increase in place of the original point I(iv) and J
cost. Each balance sheet for the first five years subsequent to the date of writing up shall also show (iii) above
116 the amount of increase made.
11[Explanation.- Nothing contained in the preceding two paragraphs shall apply to any adjustment
made in accordance with the second paragraph.]
Haribhakti & Co.
A B C D E F G H I J K L M N
2 As per Point No. 6K of General Instructions for Preparation of Balance Sheet
3
K. Remark /
4 Illustrative
Disclosure
Non Current Investments
5
6 K. Non-current investments
(i) Non-current investments shall be classified as trade investments and other investments and further classified as: New insertion
7
(Note 2)
8 (a) Investment property;
9 (b) Investments in Equity Instruments;
10 (c) Investments in preference shares
11 (d) Investments in Government or trust securities;
12 (e) Investments in debentures or bonds;
13 (f) Investments in Mutual Funds;
14 (g) Investments in partnership firms
15 (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) associates, (iii) joint ventures, or (iv) controlled special purpose 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
16 are partly-paid). In regard to investments in the capital of partnership firms, the names of the firms (with the names of all their
partners, total capital and the shares of each partner) shall be given.
17
18 (ii) Investments carried at other than at cost should be separately stated specifying the basis for valuation thereof.
19
20 (iii) The following shall also be disclosed:
21 (a) Aggregate amount of quoted investments and market value thereof;
22 (b) Aggregate amount of unquoted investments;
23 (c) Aggregate provision for diminution in value of investments
24
Haribhakti & Co.
26 Note 1 Disclosure pursuant to Note no. K (i) of Part I of Schedule VI to the Companies Act, 1956
27
Particulars
28
As at 31 March 20X1 As at 31 March 20X0
29 ` `
30 A Trade Investments (Refer A below)
31 (a) Investment Properties
32 (b) Investment in Equity instruments
34 (d) Investments in Government or Trust securities
35 (e) Investments in debentures or bonds
36 (f) Investments in Mutual Funds
37 (g) Investments in partnership firms*
39 Total (A) - -
40
41 B Other Investments (Refer B below)
43 (b) Investment in Equity instruments
45 (d) Investments in Government or Trust securities
46 (e) Investments in debentures or bonds
50 Total (B) - -
51
52 Grand Total (A + B) - -
Less : Provision for dimunition in the value of
53 Investments
54 Total - -
55
56
57 20X1 20X0
Particulars
58 ` `
Aggregate amount of quoted investments (Market value
59 of ` __ (Previous Year ` __)
Aggregate amount of unquoted investments (Previous
60 Year ` __)
61
62
Haribhakti & Co.
63 A. Details of Trade Investments
Sr. No. Name of the Body Corporate Subsidiary / No. of Shares / Units Quoted / Partly Paid / Extent of Holding (%) Amount (`) Whether If Answer to Column
Associate / JV/ Unquoted Fully paid stated at (9) is 'No' -
64 Controlled Entity / Cost Basis of Valuation
Others Yes / No
65 20X1 20X0 20X1 20X0 20X1 20X0

66 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
68
69
70
71 (b) Investement in Equity Instruments
72
73
74
75 (c) Investments in Preference Shares
76
77
78
(d) Investments in Government or Trust securities
79
80
81
82
83 (e) Investments in Debentures or Bonds
84
85
86
88
89
90
92
(h) Other non-current investments (specify nature)
93
94
95
96
97 Total - -
98
99
Haribhakti & Co.
100 B. Details of Other Investments
101 Sr. No. Name of the Body Corporate Subsidiary / No. of Shares / Units Quoted / Partly Paid / Extent of Holding (%) Amount (`) Whether If Answer to Column
102 Associate / JV/ 20X1 20X0 Unquoted Fully paid 20X1 20X0 20X1 20X0 stated at (9) is 'No' -
Controlled Entity / Cost Basis of Valuation
103 (1) (2) (3)
Others (4) (5) (6) (7) (8) (9) (10) (11) Yes(12)
/ No (13)
105
106
107
108 (b) Investement in Equity Instruments
109
110
111
112 (c) Investments in Preference Shares
113
114
115
(d) Investments in Government or Trust securities
116
117
118
119
120 (e) Investments in Debentures or Bonds
121
122
123
125
126
127
129
(h) Other non-current investments (specify nature)
130
131
132
133
134 Total - -
135
136 * G. Investment in _________(Name of the Firm)
137 Name of the Partners Share of Capital
138 Partner 1
139 Partner 2
140 Total Capital -
141
142
143
Haribhakti & Co.
144 Old Schedule VI
145
146 A. Investments Remarks
147 Showing nature of investments and mode of valuation, for example, cost or market value and distinguishing between-
148 1) Investments in Government or Trust Securities.
2) Investments in shares, debentures or bonds (showing separately shares fully paid-up and partly paid-up and also distinguishing
149 the different classes of shares and showing also in similar details investments in shares, debentures or bonds of subsidiary
companies.
150 3) Immovable properties. Classified into

151 4) Investments in the Capital of partnership firms. Current and Non
152 5) Current and
Balance of unutilised monies raised by issue.
detailed
153 disclosures are
154 The following shall also be disclosed: prescribed.
155 (a) Aggregate amount of company's quoted investments and also the market value thereof shall be shown;
156 (b) Aggregate amount of unquoted investments shall also be shown;
157
All unutilised monies out of the issue must be separately disclosed in the Balance Sheet of the company indicating the form in
158 which such unutilised funds have been invested.
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6L of General Instructions for Preparation of Balance Sheet
3
4 L. Long-term loans and advances Disclosure
5
6 Loans and advances have

been bifurcated into long
term and short term.
7 (i) Long-term loans and advances shall be classified as: Amended (Note 1)
8 a Capital Advances;
9 b Security Deposits;
10 c Loans and advances to related parties (giving details thereof);
11 d Other loans and advances (specify nature).
12
13 (ii) The above shall also be separately sub-classified as: Amended (Note 1)
14 a Secured, considered good;
15 b Unsecured, considered good;
16 c Doubtful.
17
(iii)
18 Amended (Note 1)
Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.
19
(iv)
Loans and advances due by directors or other officers of the company or any of them either severally or
20 jointly with any other persons or amounts due by firms or private companies respectively in which any Amended (Note 1 and 2)
director is a partner or a director or a member should be separately stated.
21
Haribhakti & Co.
A B C D E F G H
23
24 Note 1 Disclosure pursuant to Note no. L (i),(ii) and (iii) of Part I of Schedule VI to the Companies Act, 1956
25
26 As at 31 March 20X1 As at 31 March 20X0
27 Long Term Loans and Advances ` ` ` `
28
29 a. Capital Advances
30 Secured, considered good
31 Unsecured, considered good
32 Doubtful
33 Less: Provision for doubtful

advances
34 - -
35 b. Security Deposits
38 Doubtful

deposits
40 - -
c. Loans and advances to
41 related parties (refer Note 2)

44 Doubtful

loans and advances
46 - -
47 d. Other loans and advances

(specify nature)
50 Doubtful
51
Less: Provision for ___________
52 - -
53
54 - -
55
56 Note 2 Disclosure pursuant to Note no. L (iv) of Part I of Schedule VI to the Companies Act, 1956
57
58 As at 31 March As at 31 March
20X1 20X0
59 ` `
60
61 Directors *
62 Other officers of the

Company *
63 Firm in which director is a

partner *
64 Private Company in which

director is a member
65 - -
66
67 *Either severally or jointly
68
69
Haribhakti & Co.
A B C D E F G H
70 Old Schedule VI
71
72 Loans and advances Remarks
73
74 (a) Advances and loans to subsidiaries. Modified
75 (b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner. Modified
( c) Bills of Exchange No specific disclosure in
76
Revised Schedule VI
(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc. No specific disclosure in
77
Revised Schedule VI
(e) Balances with Customs, Port Trust, etc. (where payable on demand). No specific disclosure in
78
Revised Schedule VI
Debts due by directors or other officers of the company or any of them either severally or jointly with any
79 other person or debts due by firms or private companies respectively in which any director is a partner or a
director or a members to be separately stated.
Covered in point (iv) above
Debts due from other companies under the same management within the meaning of sub-section (1B) of
80 No specific disclosure in
section 370, to be disclosed with the names of the Companies.
Revised Schedule VI
The maximum amount due by directors or other officers of the company at any time during the year to be No specific disclosure in
81 shown by way of a note. Revised Schedule VI
The provisions to be shown under this head should not exceed the amounts of debts stated to be considered
doubtful or bad and any surplus of such provision if already created, should be shown at every closing under
82 "Reserves and Surplus" (in the liabilities side) under a separate sub-head "Reserve for Doubtful or Bad
Debts". No specific disclosure in
Revised Schedule VI
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6M of General Instructions for Preparation of Balance Sheet
3
4 M. Other non-current assets Disclosure
5
Other non-current assets shall be classified as: New insertion (refer
6
Note 1 and 2)
7
8 (i) Long Term Trade Receivables (including trade receivables on deferred credit terms);
9
10 (ii) Others (specify nature)
11
12 (iii) Long term Trade Receivables, shall be sub-classified as:
13 (i)
14 (a) Secured, considered good;
15 (b) Unsecured considered good;
16 (c) Doubtful
17
18 (ii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately.
19
(iii) Debts due by directors or other officers of the company or any of them either severally or jointly with
20 any other person or debts due by firms or private companies respectively in which any director is a partner
or a director or a member should be separately stated.
21
Haribhakti & Co.
A B C D E F G H
23
24 Note 1 Disclosure pursuant to Note no.M (i),(ii) and (iii) of Part I of Schedule VI to the Companies Act, 1956
26 ` ` ` `
27
a. Long term trade receivables

28 (including trade receivables on
deferred credit terms)
31 Doubtful
32 Less: Provision for doubtful debts
33 - -
34 b. Others (specify nature)
37 Doubtful
38 Less: Provision for __________
39 - -
40
41 c. Debts due by related parties

(refer note 2)
44 Doubtful
46 - -
47
48 - -
49
Haribhakti & Co.
A B C D E F G H
50
51 Note 2 Disclosure pursuant to Note no. M (iii) (iii) of Part I of Schedule VI to the Companies Act, 1956
52
20X1 20X0
54 ` `
55
56 Directors *
57 Other officers of the Company *
58 Firm in which director is a partner *
59 Private Company in which director is

a member
60 - -
61
63
64
65
Haribhakti & Co.
A B C D E F G H
66
67 Old Schedule VI
68
69 A. Loans and advances Remarks
70
(a) Advances and loans to subsidiaries. Modified (covered in
71 point M (iii) (iii) )
(b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner. Modified (covered in
72 point M (iii) (iii) )
74 (d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc. No specific disclosure in
(e) Balances with Customs, Port Trust, etc. (where payable on demand). NoRevised
specificSchedule VI in
disclosure
Debts due by directors or other officers of the company or any of them either severally or jointly with any Amended, Covered in
76 other person or debts due by firms or private companies respectively in which any director is a partner or a point (iv) above
director or a members to be separately stated.
No specific disclosure in
77 Debts due from other companies under the same management within the meaning of sub-section (1B) of Revised Schedule VI
section 370, to be disclosed with the names of the Companies.
78 The maximum amount due by directors or other officers of the company at any time during the year to be Revised Schedule VI
shown by way of a note.
The provisions to be shown under this head should not exceed the amounts of debts stated to be considered Revised Schedule VI
79 doubtful or bad and any surplus of such provision if already created, should be shown at every closing under
"Reserves and Surplus" (in the liabilities side) under a separate sub-head "Reserve for Doubtful or Bad Debts".
80
Haribhakti & Co.
A B C D E F G H I J K L M
2 As per Point No. 6N of General Instructions for Preparation of Balance Sheet
3
N. Remark /
4 Illustrative
Disclosure
Current Investments
5
6
(i) Current investments shall be classified as: New insertion
7
(Note 1)
8 a Investments in Equity Instruments;
9 b Investment in Preference Shares
10 c Investments in government or trust securities;
11 d Investments in debentures or bonds;
12 e Investments in Mutual Funds;
13 f Investments in partnership firms
14 g Other investments (specify nature).
15
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) controlled special purpose entities) in whom investments have
been made and the nature and extent of the investment so made in each such body corporate (showing separately
16 investments which are partly-paid). In regard to investments in the capital of partnership firms, the names of the firms (with
the names of all their partners, total capital and the shares of each partner) shall be given.
17
(ii) The following shall also be disclosed: New insertion
18
(Note 1)
19 (a) The basis of valuation of individual investments
20 (b) Aggregate amount of quoted investments and market value thereof;
21 (c) Aggregate amount of unquoted investments;
22 (d) Aggregate provision for diminution in value of investments
23
Haribhakti & Co.
24
26 Note 1 Disclosure pursuant to Note no.N (i) and (ii) of Part I of Schedule VI to the Companies Act, 1956
Particulars As at 31 March As at 31 March
27
20X1 20X0
28 ` `
29 (a) Investment in Equity instruments
30 (b) Investments in preference shares
(c) Investments in Government or Trust
31 securities
32 (d) Investments in Debentures or Bonds
33 (e) Investments in Mutual Funds
34 (f) Investments in partnership firms*
(g) Other non-current investments (specify
35 nature)
36 Total (A) - -
Less : Provision for dimunition in the value
37 of Investments
38 Total - -
39
40
Particulars 20X1 20X0
42 ` `
Aggregate amount of quoted investments
43 (Market value of ` __ (Previous Year ` __)
Aggregate amount of unquoted investments

44 (Previous Year ` __)
45
46
47 Details of Current Investments
Sr. No. Name of the Body Corporate Subsidiary / No. of Shares / Units Quoted / Partly Paid / Extent of Holding Amount (`) Basis of Valuation
Associate / JV/ Unquoted Fully paid (%)
48 Controlled
Entity / Others
49 20X1 20X0 20X1 20X0 20X1 20X0

50 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(a) Investement in Equity Instruments
51
52
53
54
55 (b) Investments in Preference Shares
56
57
58
Haribhakti & Co.
(c) Investments in Government or Trust
59
securities
60
61
62
(d) Investments in Debentures or Bonds
63
64
65
66
67 (e) Investments in Mutual Funds
68
69
70
71 (f) Investments in partnership firms*
72
73
74
(g) Other non-current investments
75
(specify nature)
76
77
78
79 Total - -
80
81
82 * G. Investment in _________(Name of the Firm)
83 Name of the Partners Share of Capital
84 Partner 1
85 Partner 2
86 Total Capital -
87
88
89
90
Haribhakti & Co.
91 Old Schedule VI
92
93 A. Investments Remarks
Covered- point
94 ii (a)
Showing nature of investments and mode of valuation, for example, cost or market value and distinguishing between-
1) Covered- point
95 i( c)
Investments in Government or Trust Securities.
2) Investments in shares, debentures or bonds (showing separately shares fully paid-up and partly paid-up and also distinguishing
96 the different classes of shares and showing also in similar details investments in shares, debentures or bonds of subsidiary
companies.
97 3) Immovable properties. Deleted

4) Covered- point I (f)
98
Investments in the Capital of partnership firms.
5) Balance of unutilised monies raised by issue. Moved to sheet
named "Notes"
99 (Point V in the
revised Sch VI)
100 The following shall also be disclosed:

(a) Aggregate amount of company's quoted investments and also the market value thereof shall be shown; Covered - point ii
101 (b)
(b) Aggregate amount of unquoted investments shall also be shown; Covered - point ii
102 (c)
103
All unutilised monies out of the issue must be separately disclosed in the Balance Sheet of the company indicating the form in Moved to sheet
which such unutilised funds have been invested. named "Notes"
104 (Point V in the
revised Sch VI)
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6O of General Instructions for Preparation of Balance Sheet
3
4 O. Inventories Disclosure
5
6
(i) Inventories shall be classified as: Presentation modified
7 (Refer Note 1)
8 a Raw materials;
9 b Work-in-progress
10 c Finished goods
11 d Stock-in-trade
12 e Stores and spares
13 f Loose Tools
14 g Others
15
(ii) Goods-in-transit shall be disclosed under the relevant sub-head of inventories. New insertion (refer
16 Note 1)
17
18 (iii) Mode of valuation shall be stated. Existing
19
Haribhakti & Co.
A B C D E F G H
21
22 Note 1 Disclosure pursuant to Note no.O (i), (ii) and (ii) of Part I of Schedule VI to the Companies Act, 1956
23
24 Inventories As at 31 March 20X1 As at 31 March 20X0
25 ` ` ` `
26 a. Raw Materials and components (Valued at_____)
27 Goods-in transit
28 - -
29 b. Work-in-progress (Valued at _____)
30 Goods-in transit
31 - -
32 c. Finished goods (Valued at _____)
33 Goods-in transit
34 - -
35 d. Stock-in-trade (Valued at _____)
36 Goods-in transit
37 - -
38 e. Stores and spares (Valued at _____)
39 Goods-in transit
40 - -
41 f. Loose Tools (Valued at _____)
42 Goods-in transit
43 - -
44 g. Others (Specify nature)
45
46 - -
47
48 Total - -
49
50
51
Haribhakti & Co.
A B C D E F G H
52 Old Schedule VI
53
54 Inventories Remarks
55
56 Stores and spare parts. Presentation modified
57 Loose Tools Presentation modified
58 Stock-in-trade Presentation modified
59 Works-in-Progress Presentation modified
60
(a) +Mode of valuation of stock shall be stated and the amount in respect of raw material shall also be stated separately where Covered in point (iii)
61 practicable. above
(b) ++Mode of valuation of works-in-progress shall be stated. Covered in point (iii)

62 above
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6P of General Instructions for Preparation of Balance Sheet
3
4 P. Trade Receivables Disclosure
5
6
(i) Aggregate amount of Trade Receivables outstanding for a period exceeding six months from the date they are due for payment should be
7 Modified (refer Note 1)
separately stated.
8
9 (ii) Trade receivables shall be sub-classified as:
10 (a) Secured, considered good; Existing (refer Note 1)
11 (b) Unsecured considered good; Existing (refer Note 1)
12 (c) Doubtful Existing (refer Note 1)
13
(iii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately. Presentation modified
14
(refer Note 1)
15
(iv) Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or Presentation modified
16
private companies respectively in which any director is a partner or a director or a member should be separately stated. (refer Note 1)
17
18
Haribhakti & Co.
A B C D E F G H
20
21 Note 1 Disclosure pursuant to Note no.P (i), (ii), (iii) and (iv) of Part I of Schedule VI to the Companies Act, 1956
22
Trade Receivables 20X1 20X0
24 ` `
25 Trade receivables outstanding for a period less than

six months from the date they are due for payment
28 Unsecured, considered doubtful
29
31 - -
Trade receivables outstanding for a period

32 exceeding six months from the date they are due for
payment
35 Unsecured, considered doubtful
36
38 - -
39
40 Total - -
41
42 Trade Receivable stated above include debts due by:
44 ` `
45
46 Directors *
49 Private Company in which director is a member
50 - -
52
Haribhakti & Co.
A B C D E F G H
54
55 Old Schedule VI
56
57 Sundry debtors Remarks
58
59 Debts outstanding for a period exceeding six months. Covered- point i
60 Other debts.
61 Less: Provision Covered- point iii
62
63 In regard to Sundry Debtors particulars to be given separately of-
64 (a) debts considered good and in respect of which the company is fully secured; and Covered- point ii
65 (b) debts considered good for which the company holds no security other than the debtor’s personal security; and Covered- point ii
66 (c) debts considered doubtful or bad. Covered- point ii
Covered- point iv
67 Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or
private companies respectively in which any director is a partner or a director or a members to be separately stated.
68 Debts due from other companies under the same management within the meaning of sub-section (1B) of section 370, to be disclosed with the Revised Schedule VI
names of the Companies.
69 The maximum amount due by directors or other officers of the company at any time during the year to be shown by way of a note. No specific disclosure in
NoRevised
specificSchedule VI in
disclosure
The provisions to be shown under this head should not exceed the amounts of debts stated to be considered doubtful or bad and any surplus of Revised Schedule VI
70 such provision if already created, should be shown at every closing under "Reserves and Surplus" (in the liabilities side) under a separate sub-
head "Reserve for Doubtful or Bad Debts".
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6Q of General Instructions for Preparation of Balance Sheet
3
4 Q Cash and cash equivalents Disclosure
5 (i) Cash and cash equivalents shall be classified as:

6 (a) Balances with banks; Presentation modified
7 (b) Cheques, drafts on hand; Presentation modified
8 ( c) Cash on hand; Presentation modified
9 (d) Others (specify nature). Presentation modified
10
11 (ii) Earmarked balances with banks (for example, for unpaid dividend) shall be separately stated. New insertion
12
(iii) New insertion
13 Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other
commitments shall be disclosed separately.
14
15 (iv) Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated. New insertion
16
17 (v) Bank deposits with more than 12 months maturity shall be disclosed separately. New insertion
18
19
Haribhakti & Co.
A B C D E F G H
21
22 Note 1 Disclosure pursuant to Note no.Q (i), (ii), (iii), (iv) and (v) of Part I of Schedule VI to the Companies Act, 1956
23
Cash and cash equivalents As at 31 March 20X1 As at 31 March 20X0
24
25 ` ` ` `
26 a. Balances with banks* - -
27 This includes:
28
Earmarked Balances (eg/- unpaid dividend accounts) - -
29 Margin money - -
30 Security against borrowings - -
31 Guarantees - -
32 Other Commitments - -
33 Bank deposits with more than 12 months maturity - -
34 b. Cheques, drafts on hand - -
35 c. Cash on hand* - -
36 d. Others (specify nature) - -
37
38 - -
39 *Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated.
40
41
42 Old Schedule VI
43
44 Cash balance on hand Remarks
45 Cash balance on hand Covered- point i ( c)
46 a Balances with scheduled banks: Covered- point i (a)
47 On current accounts
48 On call accounts
49 On deposit accounts
50 On unpaid dividend accounts
51 b Balance with other banks: Covered- point i (a)
52 On current accounts
53 On call accounts
54 On deposit accounts
55
56 In regard to bank balances, particulars to be given separately of-
(a) No specific disclosure in
the balances lying with Scheduled Banks on current accounts, call accounts and deposit accounts;
the name of the bankers other than Scheduled Banks and the balance lying with each such banker on current accounts,
(b) call accounts and deposit account the maximum amount outstanding at any time during the year from each such No specific disclosure in
banker; and
( c) No specific disclosure in
59 the nature of the interest, if any, of any director or his relative or the 3[***] in each of the bankers (other than
Revised Schedule VI
Scheduled Banks) referred to in (b) above.]
Haribhakti & Co.
A B C D E F G H
(d) No specific disclosure in
60 All unutilised monies out of the issue must be separately disclosed in the Balance Sheet of the company indicating the Revised Schedule VI
form in which such unutilised funds have been invested.]
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6R of General Instructions for Preparation of Balance Sheet
3
4 Disclosure
R. Short-term loans and advances
5 (i) Short-term loans and advances shall be classified as: New Insertion
a Loans and advances to related parties (giving details thereof); Presentation modified
6
(Note 1)
7 b Other loans and advances (specify nature). Existing (Note 1)
8
9 (ii) The above shall also be separately sub-classified as:
10 a Secured, considered good; Existing (Note 1)
11 b Unsecured, considered good; Existing (Note 1)
12 c Doubtful. Existing (Note 1)
13
(iii) Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately. Presentation modified
14
(Note 1)
15
(iv)
Loans and advances due by directors or other officers of the company or any of them either severally or jointly with any other
16 persons or amounts due by firms or private companies respectively in which any director is a partner or a director or a member Existing (note 2)
should be separately stated.
17
Haribhakti & Co.
A B C D E F G H
19
20 Note 1 Disclosure pursuant to Note no.R (i), (ii)and (iii) of Part I of Schedule VI to the Companies Act, 1956
21
22
Short-term loans and advances
24 ` ` ` `
25
26
27 a. Loans and advances to related parties

(refer note 2)
30 Doubtful
31 Less:Provision for doubtful loans and advances
32 - -
33 b. Others (specify nature)
36 Doubtful
37 Less:Provision for ______________
38 - -
39
40 - -
41
42
43 Note 2 Disclosure pursuant to Note no.R (iv) of Part I of Schedule VI to the Companies Act, 1956
44
20X1 20X0
46 ` `
47
48 Directors *
51
Private Company in which director is a member
52 - -
54
55
Haribhakti & Co.
A B C D E F G H
56
57 Old Schedule VI
58
59 Loans and advances Remarks
60
61 (a) Advances and loans to subsidiaries. Covered- point i (a)
62 (b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner. Covered- point iv
(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc. No specific disclosure in
(e) Balances with Customs, Port Trust, etc. (where payable on demand). No specific disclosure in
66
Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due Covered in point (iv)
67 by firms or private companies respectively in which any director is a partner or a director or a members to be separately stated. above
Debts due from other companies under the same management within the meaning of sub-section (1B) of section 370, to be disclosed No specific disclosure in
68 with the names of the Companies. Revised Schedule VI
The maximum amount due by directors or other officers of the company at any time during the year to be shown by way of a note. No specific disclosure in
The provisions to be shown under this head should not exceed the amounts of debts stated to be considered doubtful or bad and any No specific disclosure in
surplus of such provision if already created, should be shown at every closing under "Reserves and Surplus" (in the liabilities side) Revised Schedule VI
70
under a separate sub-head "Reserve for Doubtful or Bad Debts".
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6S of General Instructions for Preparation of Balance Sheet
3
4 Disclosure
S. Other current assets (specify nature)
5
6
7 This is an all-inclusive heading, which incorporates current assets that do not fit into any other asset categories.
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6T of General Instructions for Preparation of Balance Sheet
3
4 T. Contingent liabilities and commitments (to the extent not provided for)
Disclosure
5 (i) Contingent liabilities shall be classified as:
6 a Claims against the company not acknowledged as debt Existing (Note 1)
7 b Guarantees New insertion (Note 1)
8 c Other money for which the company is contingently liable Existing (Note 1)
9
10 (ii) Commitments shall be classified as:
11 a Estimated amount of contracts remaining to be executed on capital account and not provided for Existing (Note 1)
12 b Uncalled liability on shares and other investments partly paid Existing (Note 1)
13 c Other commitments (specify nature) Existing (Note 1)
14
15
17
18 Note 1 Disclosure pursuant to Note no. 6(T) of Part I of Schedule VI to the Companies Act, 1956
19
20 Contingent liabilities and commitments (to 20X1 20X0
the extent not provided for)
21 ` `
22
23 (i) Contingent Liabilities
(a) Claims against the company not
24 acknowledged as debt
25 (b) Guarantees
(c) Other money for which the company is
26 contingently liable
27 - -
28
29 (ii) Commitments
(a) Estimated amount of contracts
remaining to be executed on capital
30
account and not provided for
(b) Uncalled liability on shares andd other

31 investments partly paid
32 (c) Other commitments (specify nature)

33 - -
34
35 - -
36
37
38 Old Schedule VI
39
40 Contingent Liability Remarks
41 A foot-note to the balance-sheet may be added to show separately:
(a) Claims against the company not acknowledged as debts Covered as per point
42 '(i)a' above
(b) Uncalled liability on shares partly paid Covered as per point
43 '(ii)b' above
44 ( c) Arrears of fixed cumulative dividends Covered in sheet 'Notes'
(d) Estimated amount of contracts remaining to be executed on capital account and not provided for Covered as per point
45 '(ii)a' above
Haribhakti & Co.
A B C D E F G H
(e) Other money for which the company is contingently liable Covered as per point
46 '(i)c' above
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6U to 6W of General Instructions for Preparation of Balance Sheet
3
4 Particulars
Disclosure
As per Point No. 6T of General Instructions for Preparation of Balance Sheet Refer Note 1
5 U
6
Where in respect of an issue of securities made for a specific purpose, the whole or part of the Refer Note 2
amount has not been used for the specific purpose at the balance sheet date, there shall be indicated
7 V
by way of note how such unutilized amounts have been used or invested.
8
If, in the opinion of the Board, any of the assets other than fixed assets and non-current investments Refer Note 3
do not have a value on realization in the ordinary course of business at least equal to the amount at
9 W
which they are stated, the fact that the Board is of that opinion, shall be stated.
10
12
13 Note 1 Disclosure pursuant to Note no. 6(U) of Part I of Schedule VI to the Companies Act, 1956
14
15 Particulars Total ` Per share `
16
Dividends proposed to be distributed to
17 equity shareholders
18
Dividends proposed to be distributed to
19 preference shareholders
20
Arrears of fixed cumulative dividends on
21 preference shares
Haribhakti & Co.
A B C D E F G H
22
Haribhakti & Co.
A B C D E F G H
23
24 Note 2 Disclosure pursuant to Note no. 6(V) of Part I of Schedule VI to the Companies Act, 1956
25
Where in respect of an issue of securities made for a specific purpose, the whole or part of
the amount has not been used for the specific purpose at the balance sheet date, Indicate
26 below how such unutilized amounts have been used or invested.
27
28
29
30
31
32
33
34 Note 3 Disclosure pursuant to Note no. 6(W) of Part I of Schedule VI to the Companies Act, 1956
35
In the opinion of the Board, all assets other than fixed assets and non current investments,
have a realisable value in the ordinary course of business which is not different from the
36 amount at which it is stated, except as stated below:
37
Name of Assets Realisable Value Value in Balance Opinion of Board
38 Sheet
39
40
41
42
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 2 of General Instructions for Preparation of Statement of Profit and Loss
3
2 Remark /
4 Revenue From operation Illustrative
Disclosure
2.(A) In respect of a company other than a finance company revenue from operations shall disclose
5 separately in the notes revenue from
6 (a) sale of products;
7 (b) sale of services;
8 (c) other operating revenues;
9 Less: Refer Sheet 'P & L
Comparison with
10 (d) Excise duty. Old SchVI'
11 2.(B) In respect of a finance company, revenue from operations shall include revenue from
12 (a) Interest; and
13 (b) Other financial services
14 Revenue under each of the above heads shall be disclosed separately by way of notes to accounts
to the extent applicable.
15
17
18 Note 1 Disclosure pursuant to Note no. 2 of Part II of Schedule VI to the Companies Act, 1956
19
20 In respect of a company other than a finance company revenue from operations shall disclose
separately in the notes revenue from
21
For the year ended For the year ended
22 31 March 20X1 31 March 20X0
Particulars
23 ` `
24 Sale of products
25 Sale of services
26 Other operating revenues
27 Less:
28 Excise duty
29 Total - -
30
31 In respect of a finance company, revenue from operations shall include revenue from
32
For the year ended For the year ended
33 31 March 20X1 31 March 20X0
Particulars
34 ` `
35 Interest; and
36 Other financial services
37 Total - -
Haribhakti & Co.
A B C D E F G H
38 Revenue under each of the above heads shall be disclosed separately by way of notes to accounts to
the extent applicable.
Haribhakti & Co.
A B C D E
3
4 Remark /
4 Other income Illustrative
Disclosure
5 Other income shall be classified as:
6 (a) Interest Income (in case of a company other than a finance company); Refer Sheet 'P & L
7 (b) Dividend Income; Comparison with
8 (c) Net gain/loss on sale of investments Old Sch VI'
9 (d) Other non-operating income (net of expenses directly attributable to such income).
10
12
13 Note 1 Disclosure pursuant to Note no. 4 of Part II of Schedule VI to the Companies Act, 1956
14
For the year For the year
15 ended 31 March ended 31 March
16 ` `
17 Interest Income (in case of a company other than a finance company)
18 Dividend Income
19 Net gain/loss on sale of investments
20 Other non-operating income (net of expenses directly attributable to such income)
21 Total - -
22
Haribhakti & Co.
A B C D
3
Remark /
4 3 Finance Costs Illustrative
Disclosure
5 Finance costs shall be classified as:
6 (a) Interest expense; Refer Sheet 'P &
L Comparison
7 (b) Other borrowing costs; with Old Sch VI
8 (c) Applicable net gain/loss on foreign currency transactions and translation.
9
11
12 Note 1Disclosure pursuant to Note no. 3 of Part II of Schedule VI to the Companies Act, 1956
13
For the year
14 ended 31 March
Particulars 20X1
15 `
16 Interest expense
17 Other borrowing costs
18 Applicable net gain/loss on foreign currency transactions and translation
19 Total -
20
21
22
Haribhakti & Co.
E
1
2
3
5
6
7
8
9
10
11
12
13
For the year
14 ended 31 March
20X0
15 `
16
17
18
19 -
20
21
22
Haribhakti & Co.
A B C D E F G H I J
3
4 5 Additional Information Remarks
A Company shall disclose by way of notes additional information regarding aggregate expenditure and income on the following
5 items:-
(i) (a) Employee Benefits Expense [showing separately] :

(i) salaries and wages,
(ii) contribution to provident and other funds,
6 (iii) expense on Employee Stock Option Scheme (ESOP) and Employee Stock Purchase Plan (ESPP), Note 1
(iv) staff welfare expenses
7 (b) Depreciation and amortization expense;

(c) Any item of income or expenditure which exceeds one per cent of the revenue from operations or Rs.1,00,000,
8 whichever is higher; Amendment
9 (d) Interest Income;

10 (e) Interest Expense;
11 (f) Dividend Income;
12 (g) Net gain/ loss on sale of investments;
13 (h) Adjustments to the carrying amount of investments;
14 (i) Net gain or loss on foreign currency transaction and translation (other than considered as finance cost);
(j) Payments to the auditor as
a. auditor,
b. for taxation matters,
c. for company law matters,
d. for management services,
15 Note 2
e. for other services,
f. for reimbursement of expenses;
16 (k) Details of items of exceptional and extraordinary nature;

17 (l) Prior period items;
18 (ii) (a) In the case of manufacturing companies,-
Haribhakti & Co.
A (ii)B C D E F G H I J
19 (1) Raw materials under broad heads.
20 (2) goods purchased under broad heads.
Dep In the case of trading companies, purchases in respect of goods traded in by the company under broad heads.
21 reci
atio New Terminology
(c)
n In the case of companies rendering or supplying services, gross income derived form services rendered or supplied under broad used "BROAD
22 heads. HEADS"
and
am
(d)
orti 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
23 sufficient compliance with the requirements herein if purchases, sales and consumption of raw material and the gross income
zati
on from services rendered is shown under broad heads.
24 (e) In the case of other companies, gross income derived under broad heads.
exp
25 (iii) ens In the case of all concerns having works in progress, works-in-progress under broad heads.
e
26 (iv) (a) The aggregate, if material, of any amounts set aside or proposed to be set aside, to reserve, but not including provisions made
27 (b) to
Themeet any specific
aggregate, liability,
if material, of contingency
any amounts or commitment
withdrawn fromknown to exist at the date as to which the balance-sheet is made
such reserves.
Same as Old
(v) (a) The aggregate, if material, of the amounts set aside to provisions made for meeting specific liabilities, contingencies or
28 Schedule VI
commitments.
29 (b) The aggregate, if material, of the amounts withdrawn from such provisions, as no longer required.
30 (vi) Expenditure incurred on each of the following items, separately for each item:-
31 (a) Consumption of stores and spare parts.
32 (b) Power and fuel.
33 (c) Rent.
34 (d) Repairs to buildings.
35 (e) Repairs to machinery.
36 (g) Insurance .
37 (h) Rates and taxes, excluding, taxes on income.
38 (i) Miscellaneous expenses,
39 (vii) (a) Dividends from subsidiary companies.
Same as Old
40 (b) Provisions for losses of subsidiary companies. Schedule VI
41 (Viii) The profit and loss account shall also contain by way of a note the following information, namely:-
42 a) Value of imports calculated on C.I.F basis by the company during the financial year in respect of –
I. Raw materials;
II. Components and spare parts;
43
III. Capital goods;
Same as Old
Haribhakti & Co.
A B C D E F G H I J
b) Expenditure in foreign currency during the financial year on account of royalty, know-how, professional and consultation fees,
44 interest, and other matters;
c) Total value if all imported raw materials, spare parts and components consumed during the financial year and the total value
45 of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each to the total
consumption; Same as Old
Schedule VI
d) The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total number
46 of non-resident shareholders, the total number of shares held by them on which the dividends were due and the year to which
the dividends related;
47 e) Earnings in foreign exchange classified under the following heads, namely:-

I. Export of goods calculated on F.O.B. basis;
II. Royalty, know-how ,professional and consultation fees;
48 III. Interest and dividend;
IV. Other income, indicating the nature thereof
Note:- Broad heads shall be decided taking into account the concept of materiality and presentation of true and fair view of
49 financial statements,”.
Haribhakti & Co.
A B C D E F G H I J
50
52
53 Note 1 Disclosure pursuant to Note no. 5(i)(a) of Part II of Schedule VI to the Companies Act, 1956
54
Employee Benefits Expense 20X1 20X0
56 ` `
57 (a) Salaries and incentives
58 (b) Contributions to -
59 (i) Provident fund

(ii) Superannuation scheme
60 (c) Gratuity fund contributions
61 (d) Social security and other benefit plans for overseas

employees
62 (e) expense on Employee Stock Option Scheme (ESOP) and

Employee Stock Purchase Plan (ESPP),
63 (f) Staff welfare expenses
64 Total - -
65
66 Note 2 Disclosure pursuant to Note no. 5(i)(g) of Part II of Schedule VI to the Companies Act, 1956
67
Payments to the auditor as 20X1 20X0
69 ` `
70 a. auditor
71 b. for taxation matters
72 c. for company law matters
73 d. for management services
74 e. for other services
75 f. for reimbursement of expenses
Haribhakti & Co.
A B C D E F G H I J
76 Total - -
Haribhakti & Co.
A B C D E F
1 Profit & Loss Comparison of Revised Schedule VI with Old Schedule VI
2
3 Revised Schedule VI Old Schedule VI
Remarks
4 Particulars Particulars
1 The provisions of this Part shall apply to the 1. The provisions of this part shall apply to the Deleted (Marked in Red)
income and expenditure account referred to income & expenditure account referred to in sub-
in sub-section (2) of Section 210 of the Act, section (2) of section 210 of the Act, in like manner
5 in like manner as they apply to a statement as they apply to a profit and loss account, but
of profit and loss. subject to the modification of references as
specified in that sub–section.
6
2.(A) In respect of a company other than a finance 3 The P & L A/C shall set out the various items
company revenue from operations shall relating to of I & E of the Co. arranged under the
disclose separately in the notes revenue most convenient heads and in particular, shall
7
from disclose the following information in respect of the
period covered by the account:
(a) sale of products; (i) (a) Turnover: Aggregate amount of sales, showing

8 amount and quantity of sales of each class of goods
separately.
(b) sale of services; (b) Commission paid to sole selling agent within the In Revised Schedule VI there are
9 meaning of section 294 of the Act differenct disclosure requirements
for
10 (c) other operating revenues; (c) Commission paid to other selling agents. 1. Company other than a Finance
Company
Less: (d) Brokerage and Discount on sales (other than usual
11 2. Finance Company
trade discount).
12 (d) Excise duty.
2.(B) In respect of a finance company, revenue
13 from operations shall include revenue from
14 (a) Interest; and

15 (b) Other financial services
Revenue under each of the above heads shall
be disclosed separately by way of notes to
16 accounts to the extent applicable.
17 3 Finance Costs
18 Finance costs shall be classified as:
19 (a) Interest expense;
New Insertion in Schedule VI
20 (b) Other borrowing costs;
(c)
21 Applicable net gain/loss on foreign currency
transactions and translation.
22
Haribhakti & Co.
A B C D E F
23 4 Depreciation and amortization expense
24 Other income shall be classified as:
(a) Interest Income (in case of a company other
25 than a finance company);
26 (b) Dividend Income; New Insertion in Schedule VI
27 (c) Net gain/loss on sale of investments
(d) Other non-operating income (net of
28 expenses directly attributable to such
income).
29
30 5 Additional Information
A Company shall disclose by way of notes
additional information regarding aggregate
31 expenditure and income on the following
items:-
32 (i)
(a) 3 (x) (f) 1. Salaries, wages and bonus
2. Contribution to other funds
Employee Benefits Expense [showing 3. Workmen and staff welfare expenses (to the
separately] : extent not adjusted from any of previous provision
(i) salaries and wages, or reserves.)
33 (ii) contribution to provident and other Same as old Schedule VI
funds,
(iii) expense on Employee Stock Option
Scheme (ESOP) and Employee Stock Purchase
Plan (ESPP),
(iv) staff welfare expenses
(b) Depreciation and amortization expense; 3 (iv) The amount provided for depreciation, renewals or
diminution in value of fixed assets. Method adopted
for making such provision should be given in case if
34
provision is not made as per depreciation charge.
Depreciation, renewals or diminution in value of

fixed assets. (If no provision is made, fact and
35 quantum of arrears of depreciation u/s. 205(2) to
be disclosed).
Haribhakti & Co.
A B C D E F
(c) Any item of income or expenditure which
exceeds one per cent of the revenue from
36 operations or Rs.1,00,000, whichever is Amendment in clause 3 (x) (i)
higher;
37 (d) Interest Income;

(e) Interest Expense; 3 (v) The amount of interest on company’s debentures
and other loans for fixed periods, stating separately
the amount of interest, if any paid or payable to
38 the managing director, managing agents,
secretaries, treasures and the manager, if any.
(f) Dividend Income; 3 (xiv) The aggregate amount of the dividends paid, and
proposed and stating whether such amounts are
subject to deduction of income tax or not.
39
40 (g) Net gain/ loss on sale of investments; 3 (xii) a.) Profit or losses on investments (extent of profit
(h) Adjustments to the carrying amount of or loss on account of membership of a partnership
investments; firm) (to the extent not adjusted from any previous
41 provision or reserve.
b.) Profit or losses in respect of transactions of a
(i) Net gain or loss on foreign currency kind, not usually undertaken by the company or
42 transaction and translation (other than New Insertion
considered as finance cost);
(j) Payments to the auditor as 4B. Payments to the Auditors (Whether as fees,
43 (a) auditor, expenses or otherwise for services rendered)
(b) for taxation matters,
44 (a) As auditor;
(c) for company law matters,
45 (d) for management services, (b) As adviser, or in any other capacity, in respect of
(e) for other services, Same as old Schedule VI
46 (i) Taxation matters;
(f) for reimbursement of expenses;
47 (ii) Company law matter
48 (iii) Management services; and
49 (c) In any other manner.
(k) Details of items of exceptional and 2 (b) Shall disclose every material feature, including
extraordinary nature; credits or receipts and debits or expenses in
50 respect of non-recurring or exceptional
transactions or transaction of exceptional nature
51 (l) Prior period items;

Haribhakti & Co.
A B C D E F
52
53 (ii) (ii)
54 (a) In the case of manufacturing companies,- (a) In the case of manufacturing Companies, —
1. Raw materials under broad heads. 1.Item wise breakup of value and quantity of all-
2. goods purchased under broad heads. important basic raw materials consumed. (Items
valuing 10% or more of the total value of the raw
materials consumed shall be shown as a separate
item). The intermediates or components procured
from other manufacturers may be included in the
55 breakup; (if their list is too large than it should be
grouped under suitable heading without mentioning
the quantities.
2.Value and quantity of opening and closing stocks

56 of each class of goods produced.
(b) In the case of trading companies, purchases (b) In case of trading companies:
in respect of goods traded in by the company Value and quantity of purchases, opening and
57 under broad heads. closing stocks of each class of goods should be
indicated. New Terminology used "BROAD
HEADS"
(c) In the case of companies rendering or (c) In case of service companies gross income derived
supplying services, gross income derived from services rendered or supplied.
58 form services rendered or supplied under
broad heads.
(d) In the case of a company, which falls under (d) In case of Company, which falls under more than
more than one of the categories mentioned one of the categories mentioned in a., b., & c.
in (a), (b) and (c) above, it shall be above, it shall be sufficient that the total amounts
sufficient compliance with the requirements are shown in respect of opening and closing stocks,
herein if purchases, sales and consumption purchases, sales and consumption of raw materials
59 of raw material and the gross income from with the value and quantitative break-up and the
services rendered is shown under broad gross income form the services rendered is shown.
heads.
(e) In the case of other companies, gross income (e) In case of other companies, the gross income
60 derived under broad heads. derived under different heads.
61
(iii) In the case of all concerns having works in (iii) Works–in–progress at the commencement and at the
progress, works-in-progress under broad end of the accounting period. New Terminology used "BROAD
62
heads. HEADS"
63
Haribhakti & Co.
A B C D E F
64 (iv) (viii)
(a) The aggregate, if material, of any amounts (a) The aggregate, if material, of any amounts set
set aside or proposed to be set aside, to aside or proposed to set aside, to reserves, but not
reserve, but not including provisions made to including provisions made to meet any specific
meet any specific liability, contingency or liability, contingency or commitment known to
65 commitment known to exist at the date as to exist at which the balance sheet is made up.
Same as old Schedule VI
which the balance-sheet is made up.
(b) The aggregate, if material, of any amounts (b) The aggregate, if material, of any amounts
66 withdrawn from such reserves. withdrawn from such reserves.
67
68 (v) (ix)
(a) The aggregate, if material, of the amounts (a) The aggregate, if material, of any amounts set
set aside to provisions made for meeting aside to provisions made for meeting specific
69 specific liabilities, contingencies or liabilities, contingencies or commitment
commitments. Same as old Schedule VI
(b) The aggregate, if material, of the amounts (b) The aggregate, if material, of any amounts
70 withdrawn from such provisions, as no longer withdrawn from such provisions, as no longer
required. required.
71
(vi) Expenditure incurred on each of the (x) Expenditure incurred on each of the following
72 following items, separately for each item:- items, separately for each item:—
(a) Consumption of stores and spare parts. (a)Consumption of stores and spare parts
73
74 (b) Power and fuel. (b) Power and fuel

75 (c) Rent. (c) Rent.
76 (d) Repairs to buildings. (d) Repairs to buildings.
77 (e) Repairs to machinery. (e) Repairs to machinery.
78 (g) Insurance . (f)1. Salaries, wages and bonus
(h) Rates and taxes, excluding, taxes on 2. Contribution to other funds
79 income.
Same as old Schedule VI subject to
(i) Miscellaneous expenses, 3. Workmen and staff welfare expenses (to the amnedment in point (x) (i) and
80 extent not adjusted from any of previous point (x) (f) is covered by point 5
provision or reserves.) (i) (a) in new revised Schedule VI
Note 1: information in respect of this item should also be

81 given in the balance sheet under the relevant
provision or reserve account.
82 (g) Insurance .
(h) Rates and taxes, excluding, taxes on income.
83
Haribhakti & Co.
A B C D E F
(i) Miscellaneous expenses. (Exp. totalling 1% of
total revenue of the Company or Rs. 5,000
84 whichever is higher shall be shown as a separate
item.)
85
86 (vii) (xiii)
87 a) Dividends from subsidiary companies. (a) Dividend from subsidiary companies. Same as old Schedule VI
b) Provisions for losses of subsidiary companies. (b) Provisions for losses of subsidiary companies.
88
89
(Viii) The profit and loss account shall also contain 4D. Following information to be included by way of
90 by way of a note the following information, note;
namely:-
a) Value of imports calculated on C.I.F basis by (a) Value of imports on CIF basis in respect of
91 the company during the financial year in
respect of –
92 I. Raw materials; 1. raw materials;

93 II. Components and spare parts; 2. components and spare parts;
94 III.Capital goods; 3. capital goods
b) Expenditure in foreign currency during the (b) Expenditure in foreign currency for royalty, know-
financial year on account of royalty, know- how, professional and consultation fees, interest
95 how, professional and consultation fees, and other matters.
interest, and other matters;
c) Total value if all imported raw materials, (c) value of imported raw materials, spare parts and
spare parts and components consumed components consumed; value of indigenous raw
during the financial year and the total value materials, spare parts and components consumed;
of all indigenous raw materials, spare parts and percentage of each to total consumption.
96 and components similarly consumed and the
percentage of each to the total
consumption; Same as old Schedule VI
d) The amount remitted during the year in (d) dividends remitted in foreign currencies; number of
foreign currencies on account of dividends non-resident shareholders; number of shares held
with a specific mention of the total number by them on which dividends are due and the year to
of non-resident shareholders, the total which dividends relate.
97 number of shares held by them on which the
dividends were due and the year to which
the dividends related;
e) Earnings in foreign exchange classified under (e) Earnings in foreign exchange, namely
98 the following heads, namely:-
Haribhakti & Co.
A B C D E F
I.Export of goods calculated on F.O.B. basis; a. Exports (F.O.B. basis)
II.Royalty, know-how ,professional and b. Royalty, know-how,
consultation fees; c. professional and consultation fees;
III.Interest and dividend; d. Interest and dividend
99 IV.Other income, indicating the nature e. Other income, indicating the nature thereof.
thereof
100
Note:-Broad heads shall be decided taking
into account the concept of materiality and
101 presentation of true and fair view of
financial statements,”.
102
103
104
Haribhakti & Co.
A B C D E F
105 Removed from Revised Schedule VI
106 2. The P & L A/c-
107 (a) Shall be so made out clearly to disclose the result of the working of the company during the period covered by the account
The amount of charge for income tax and other Indian taxation on profits imposed elsewhere to the extent of the relief, if any, from Indian
108 3 (vi) income tax and distinguishing, where practicable, between income tax and other taxation.
109 3 (vii) Amounts reserved for repayment of share capital/loans.
3 (xi) (a) The amount of income from investment, distinguishing between trade investments and other investments.
110 (b) Other income by way of interest, specifying the nature of the income.
(c) The amount of income tax deducted if the gross income is stated under sub-paragraphs a & b above.
3 (xv) Amount, if material by which any items shown in the profit & loss account are affected by any change in the basis of accounting.
111
4 Payment to Directors including Managing Directors, managing agents, secretaries, treasurers & Manager, if any by the Company, subsidiary of
the Company and any other person for following:
Managerial remuneration u/s. 198 of the Act paid or payable during the financial year to the directors (including managing director).
a) Expenses reimbursed to the managing agent under section 354.
b) Commission or other remuneration payable separately to managing agent or his associate under sections 356, 357 and 358.
c) Commission received of receivable under section 359 of the Act by the managing agent or his associate as selling or buying agent of the other
concerns in respect of contract entered into such concerns with the company
d) The money value of the contracts for the sale or purchase of goods and materials or supply of services, entered into by the company with the
112 managing agent or his associate under section 360 during the financial year.
e) Other allowance and commission including guarantee commission (details to be given).
f) Any other perquisite or benefits in cash or in kind. (Stating approximate money value where practicable)
g) Pension, gratuities, payments from provident funds, in excess of own subscription and interest thereon, compensation for loss of office,
retirement consideration, etc.
4A. Computation of net profit u/s. 349 with details of the commission payable as percentage of profits to the directors including Managing
113 Directors/Manager (if any) should be stated by way of note.
114 4C. In case of manufacturing companies in respect of each class of goods manufactured, detailed quantitative information in regard to:
115 (a) The licensed capacity (where licence is in force)
116 (b) the installed capacity; and
117 (c) the actual production.
5 (a) Except in the case of the first Profit & Loss A/c, the corresponding amounts for the immediately preceding financial year for all items shall also
118 be shown.
5 (b) The requirements in sub–clause (1) shall, in the case of companies preparing quarterly or half yearly accounts, relate to the profit and loss
119 account for the period which entered on the corresponding date of the previous year.

Balance Sheet As Per Schedule VI

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Balance Sheet As Per Schedule VI

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Foreword & Approach in the Preparation of this document

All the new insertions are written in Bold font

GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

Sr No. GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

All other assets shall be classified as non-current.

All other liabilities shall be classified as non-current.

Sr No. GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS

PART I – Form of BALANCE SHEET

Name of the Company…………………….

2 Share application money pending allotment

PART II - Form of STATEMENT OF PROFIT AND LOSS

Name of the Company…………………….

I. Revenue from operations

II. Other income

III. Total Revenue (I + II)

Profit before exceptional and extraordinary items

VI. Exceptional items

VII. Profit before extraordinary items and tax (V - VI)

VIII. Extraordinary Items

IX. Profit before tax (VII- VIII)

Profit (Loss) for the period from continuing

XII Profit/(loss) from discontinuing operations

XIII Tax expense of discontinuing operations

Profit/(loss) from Discontinuing operations (after tax)

XV Profit (Loss) for the period (XI + XIV)

Illustrative disclosure of the above requirements in the Notes to Accounts

As at 31 March 20X1 As at 31 March 20X0

__% preference shares of `___ each

Subscribed & Paid up

Subscribed but not fully Paid up

___ % preference shares of `___each, not fully paid up

Equity Shares of ` ___ each, not fully paid up

Equity Shares Preference Shares

Shares bought back during the year

Name of Shareholder As at 31 March 20X1 As at 31 March 20X0

Year (Aggregate No. of Shares)

Fully paid up pursuant to

Fully paid up by way of bonus

Fully paid up pursuant to

Share Capital Remarks

4 (c) ....... shares of Rs.... Each Covered above

9 Add: Forfeited shares (amount originally paid –up) Covered as per

63 g. Other Reserves (Specifiy the nature and

81 1. Reserve specifically represented by

82 2. Debit balacne of P & L shall be shown as

(c) Deferred payment liabilities. New Insertion

Illustrative disclosure of the above requirements in the Notes to Accounts

___ (Previous Year: ___) __ % Debentures of

Details of redeemed bonds/debentures which

(b) Term loans

Terms of Repayment _______

(c) Deferred payment liabilities

(e) Loans and advances from related parties

Terms of Repayment _______

(f) Long term maturities of finance lease

(g) Other loans and advances (specify nature)

In case of continuing default as on the

___ (Previous Year: ___) __ % Debentures of

(of the above, ` ____ is guaranteed by

Details of redeemed bonds/debentures which

(b) Term loans

(e) Loans and advances from related parties

(f) Long term maturities of finance lease

% preference shares of `_ each

_ % preference shares of `_each, not fully paid up

_ (Previous Year: _) __ % Debentures of

_ (Previous Year: _) __ % Debentures of