1102071_57810_new_balance_sheet_format_2013

7/27/2019 1102071_57810_new_balance_sheet_format_2013

1/55

(Amount in Rs.)

Particulars Note As at

March 31, 2013

As at

March 31, 2012

I EQUITY AND LIABILITIES

1 Shareholder's funds:

(a) Share Capital 1

(b) Reserves and surplus 2

(c) Money received against share warrants

2 Share application money pending for allotment

3 Non - current liabilities:

(a) Long - term borrowings 3

(b) Deferred tax liabilities (Net) 4

(c) Other Long - term liabilities 5

(d) Long - term provisions 6

4 Current liabilities

(a) Short - term borrowings 7

(b) Trade payables 8

(c) Other current liabilities 9

(d) Short - term provisions 10

Total

II ASSETS

1 Non - current assets:

(a) Fixed assets

(i) Tangible assets 11.1

(ii) Intangible assets 11.2

(iii) Capital work-in-progress

(iv) Intangible assets under development

(v) Fixed assets held for sale 12

(b) Non - current investments 13

(c) Deferred tax assets (Net) 14

(d) Long-term loans and advances 15(e) Other non-current assets 16

2 Current assets:

(a) Current investments 17

(b) Inventories 18

(c) Trade receivables 19

(d) Cash and cash equivalents 20

(e) Short-term loans and advances 21

(f) Other current assets 22

Total

Significant accounting policies 1A

Notes to accounts 23

The notes are an integral part of these financial statements.

As per our attached report of even date

For Company Name

Chartered Accountants

(Firm Reg. No.XXXXXX)

Partner's Name Director Director

Designation

Membership No. XXXXXX

Place: HyderabadDate : XXXX

For and on behalf of the Board of Directors

COMPANY NAMEAddress of the company

Balance Sheet as at March 31st ,2013


2/55

(Amount in Rs.)

1 ParticularsAs at

March 31, 2013

As at

March 31, 2012

Share Capital:

Authorised share capital

No.of shares (Previous year: ----------) Equity shares

of Rs. --- each. - -

- -

Issued, subscribed and fully paid upcapital:

No.of shares (Previous year: ---------) equity shares

of Rs.---- each fully paid up. - -

Issued, subscribed and Partly up capital:

No.of shares (Previous year: ---------) equity shares

of Rs.---- each fully paid up. - -

Total - -

1.1 Reconciliation of number of sharesAs at

March 31, 2013

As at

March 31, 2012

Equity sharesBalance at the beginning of the year

No. of shares (Previous year: ---------) shares of Rs.---

----- each - -

Add: Additions to share capital on account of fresh

issue or bonus issue etc., - -

Ded: Deductions from share capital on account of

shares bought back, redemption etc., - -

Balance at the end of the year

No. of shares (Previous year: ---------) shares of - -

1.2

Notes to the financial statements for the year ended 31st March,2013

For example:-( Take information from the client ):

Terms/rights attached to equity shares


3/55

1.3

Number of sharesPercentage of

share holdingNumber of shares

Percentage of

share holding

- - - -

- - - -

- - - -

- - - -

- - - -

Total - - - -

Details of share held by shareholders holding more than 5% of the aggregate shares in the company

As at March 31, 2013 As at March 31, 2012

Name of the shareholders

The company has only one class of equity share having par value of Rs.10 per share. Each

holder of the equity share is entilted to one vote per share. In the liquidation of the company,

the holders of the equity shares will be entilted to receive the remaining assets of the company,


4/55


2As at

March 31, 2013

As at

March 31, 2012

2.1- -

- -

- -

- -

2.2

- -

- -

- -

- -

- -

- -

- -- -

- -

2.3

- -

- -- -- -

- -

- -

2.4

- -

- -

- -

- -

- -

2.5

- -

- -

- -

- -

2.6

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

Add: Premium on shares issued during the year

Less: Utlilising during the year for:

Writing off preliminary expenses

Writing off shares/debentures issue expenses

Add: Transferred from surplus in Statement of Profit and Loss

Issuing bonus shares

Others (give details)


Reserve and surplus

Capital reserveBalance at the beginning of the year

Add: Additions during the year (give details)

Less: Utilized/transferred during the year (give details)


Securities premium account

Balance at the beginning of the year

Shares options outstanding account

Balance at the beginning of the yearA : Amounts recor e on grants mo i ications cance ations

during the year.Less: Written back to Statement of Profit and Loss during the year

Transferred to Securities premium account

Buy back of sharesOthers (give details)

Issuing bonus shares

Premium on redemption of redeemable preference

shares/debentures.



Total

Less: Utilised / transferred during the year for:

Less: Deferred stock compensation expense


General reserve


Less: Transferred to:

General reserve

Capital redemption reserve

Debenture redemption reserve

Other reserves (give details)

Hedging reserve

Balance at the beginning of the yearAdd / (Less): Effect of foreign exchange rate variations on hedging

instruments outstanding at the end of the year


Add / (Less): Transferred to Statement of Profit and Loss

Divi en s propose to e istri ute to pre erence

shareholders (`___ per share)

Add: Amounts transferred from:

General reserve

Other reserves (give details)

Tax on dividend

Surplus / (Deficit) in Statement of Profit and Loss


Add: Profit / (Loss) for the year

Less: Interim dividendDividends proposed to be distributed to equity shareholders

(`___ per share)


5/55

3As at

March 31 2013

As at

March 31 2012

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

3.1 Notes:

Secured Unsecured Secured

` ` `

Term loans from banks:

XXX Bank - -

YYY Bank - -

Total - Term loans from banks - -

Term loans from other parties:

ABC Ltd. - -

XYZ Ltd. - -

Total - Term loans from other arties - -

Deferred a ment liabilities:Deferred sales tax liabilit - -

Deferred payment for acquisition of fixed assets - -

(a) Term loans

Secured

Unsecured

(b) Deferred payment liabilities

Secured

From banks:-

Secured

Unsecured

From other parties:-

(d) Loans and advances from related parties @ (Refer Note 30.7)

Secured

Unsecured

Unsecured

(c) Deposits

Secured

Unsecured

(e) Other loans and advances (specify nature)

Terms of

repayment and

security*

(i) Details of terms of repayment for the other long-term borrowings and security provided in respect of the secured other lo

borrowings:As at 31 March, 2013 As at 31

Particulars

Secured

Unsecured

Total

Long term borrowings

# A liability is classified as current if, as on the Balance Sheet date, the Company does not have an unconditional

right to defer its settlement for 12 months after the reporting date. The following may be noted with respect to

borrowings:

(a) The Company would need to evaluate breaches, if any, of terms and conditions of the loans to determine if such

a breach would require classification of the loan under current liabilities, as it may be possible that the Company

may not have the right to defer settlement. However, if the breaches are considered minor and the bank has notrecalled the loan anytime before the date of approval of the financial statements, the Company could continue to

classify the loan as non-current.

(b) Liabilities / borrowings that, at the option of the counterparty, are required to be settled by issuance of equity

@ Details of loans and advances to related parties should be given in accordance with the disclosure requirements

contained in AS 18 Related Party Disclosures .

Borrowings for which the Company has not provided any security but only guarantees or other personal securities

(shares or other assets) by directors, promoters, other shareholders or others have been provided for the

borrowings, should be classified as unsecured.


6/55

ParticularsAs at

31 March, 2013

As at

31 March, 2012

Bonds / debentures

Term loans from banksTerm loans from other parties

Deferred a ment liabilities

De osits

Loans and advances from related arties

Long-term maturities of finance lease

obligations

Other loans and advances

Period of default`

Period of default`

Bonds / debentures

Princi al

Interest

Term loans from banks

Principal

Interest

Term loans from other parties

Principal

Interest

Deferred a ment liabilities

Princi al

Interest

Deposits

Principal

InterestLoans and advances from related arties

Princi al

Interest

Long-term maturities of finance lease

obligations

Principal

Interest


Princi al

Interest

(Amount in rupees)

4

As at

March 31, 2013

As at

March 31, 2012Other long term liabilities

As at 31 March, 2013iii The Com an has defaulted in re a ment of loans and interest in res ect of the followin :

As at 31 March, 2012Particulars

(ii) Details of long-term borrowings guaranteed by some of the directors or others:

* When promoters, other shareholders or any third party have given any personal security

such as shares or other assets held by them, for any borrowing, additional disclosure may

be made thereof.

(a) Trade Payables: *

(i) Acceptances

(ii) Other than Acceptances

(b) Others:

(vi) Trade / security deposits received

(vii) Advances from customers

(viii) Income received in advance (Unearned revenue)

(ix) Others (specify nature)

(i) Payables on purchase of fixed assets

(ii) Contractually reimbursable expenses

(iii) Interest accrued but not due on borrowings

(iv) Interest accrued on trade payables

(v) Interest accrued on others

Total

* Trade payables are dues in respect of goods purchased or services received (including from employees,


7/55


8/55


6

s at

March 31, 2013

-

-

-

-

-

-

-

-

-

-

-

-

-

--

-

6.1 Notes:(i) Details of security for the secured short-term borrowings:

As at 31 March,

20X2

`

Loans repayable on demand

from banks:

XXX Bank

Short term borrowings

(a) Loans repayable on demand

From banks

Secured

Unsecured

Unsecured

(c) Deposits

Nature of security

Secured

Unsecured

From other parties

Secured

Unsecured

Loans an a vances rom re ate parties @

(Refer Note 30.7)Secured

Particulars

(d) Other loans and advances (specify nature)

Secured

Unsecured

Total

In case of borrowings for which the Company has not provided any security b

directors or others have been provided for such borrowings, they should be classi

@ Details of loans and advances to related parties should be given in accordan

requirements contained in AS 18 Related Party Disclosures .


9/55

YYY Bank

Total - from banks


from other parties:

ABC Ltd.

XYZ Ltd.

Total - from other partiesLoans and advances from related

parties:

RP 1

RP 2

Total - Loans and advances from

related parties

Deposits:

Public deposits

Inter-corporate deposit 1

Inter-corporate deposit 2Total - Deposits

Other loans and advances:

Loan 1

Advance 1

Total - Other loans and advances

6.2

As at

March 31, 2013

6.3 (iii) The Company has defaulted in repayment of loans and interest in respe

Period of default `

Loans repayable on demandfrom banks

Principal

Interest


from other parties

Principal

Interest

*The disclosure about

the nature of security

should cover the type

of asset given as

security e.g.

inventories, plant andmachinery, land and

building, etc. The

details of security

should be given for

each loan separately,

unless one security is

given for multiple

loans, in which case,

the same may be

clubbed together fordisclosure purposes

with adequate details

or cross referencing.

(ii) Details of short-term borrowings guaranteed by some of the directors o

Particulars

Loans repayable on demand from banks

As at March 31, 2013Particulars

Loans repayable on demand from other parties

Loans and advances from related parties

Deposits



10/55

Loans and advances from related

parties

Principal

Interest

Deposits

Principal

InterestOther loans and advances

Principal

Interest

7

As at

March 31, 2013

--

-

-

8

As at

March 31, 2013

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(e) Unpaid dividends

Other than Acceptances

Total

* Trade payables are dues in respect of goods purchased or services received (inc

employees, professionals and others under contract) in the normal course of busi

(b) Interest accrued but not due on borrowings

(c) Interest accrued and due on borrowings

(d) Income received in advance (Unearned revenue)

(g) Other payables

Withholding Taxes,

Excise Duty, VAT, Service Tax, etc.)

Other current liabilities

(a) Current maturities of long-term debt (Refer Note (i)

below)

(f) Application money received for allotment of securities

and due for refund and interest accrued thereon #

Trade payables

Trade payables:

Acceptances

(i) Payables on purchase of fixed assets

(ii) Contractually reimbursable expenses

(iii) Interest accrued on trade payables

(iv) Interest accrued on others

(v) Trade / security deposits received

(vi) Advances from customers


11/55

-

-

8.1

As at

March 31, 2013

`

-

-

-

--

-

-

-

-

-

-

-

-

-

-

-

-

(vii) Others (specify nature)

Total

(b) Deferred payment liabilities

Note (i): Current maturities of long-term debt (Refer Notes (i), (iii) and (iv) in Not

borrowings for details of security and guarantee):

Particulars

Unsecured

From other parties

Secured

(a) Term loans

Amount of share application money received in excess of the authorised / issued

minimum subscription requirement is not met and those that are refundable alon

accrued thereon are classified as part of other current liabilities.

* Give details of the terms and conditions, number of shares proposed to be issue

premium, if any, the period before which the shares are to be allotted, whether th

sufficient authorised capital to allot the shares, the period beyond which the shar

pending allotment with the reasons therefor and the interest accrued on amounts

extent applicable.

@ A liability is classified as current if, as on the Balance Sheet date, the Company

unconditional right to defer its settlement for 12 months after the reporting date.

From banks

Secured

Unsecured

(e) Other loans and advances (specify nature)

Secured

Unsecured

Secured

Unsecured

(d) Loans and advances from related parties (Refer Note

30.7)

Secured

Unsecured

Secured

Unsecured

(c) Deposits


12/55

-

-

9

As at

March 31, 2013

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

(iv) Provision for warranty (Refer Note 30.14)

(v) Provision for estimated losses on onerous contracts(Refer Note 30.14)

(vi) Provision for other contingencies (Refer Note 30.14)

(vii) Provision for proposed equity dividend

(viii) Provision for proposed preference dividend

(ix) Provision for tax on proposed dividends

(vi) Provision for other employee benefits (give details)

(b) Provision - Others:i Provision or tax net o a vance tax ___ As at 31

March, 20X1 ` ___)

(ii) Provision for premium payable on redemption of

bonds (Refer Note 5 Long-term borrowings)

(iii) Provision for estimated loss on derivatives

Total

Short term provisions

(a) Provision for employee benefits: @

(i) Provision for bonus

(ii) Provision for compensated absences

(iii) Provision for gratuity (net) (Refer Note 30.4.b)

(iv) Provision for post-employment medical benefits

(Refer Note 30.4.b)

(v) Provision for other defined benefit plans (net) (give

details) (Refer Note 30.4.b)

(x) Provision - others (give details)

Total@ A liability is classified as current if, as on the Balance Sheet date, the Company

unconditional right to defer its settlement for 12 months after the reporting date.

would need to be evaluated for such classification even if they are measured as lo

benefits under AS 15 Employee Benefits , based on the Company's unconditional ri

settlement for 12 months from the Balance Sheet date.


13/55

If the employee benefits are funded, the amounts payable to the Fund should not

but should be classified as Other long-term liabilities or Other current liabilities, a


14/55

(Amount in rupees)

As at

March 31, 2012

-

-

-

-

-

-

-

-

-

-

-

-

-

--

-

As at 31 March,

20X1

`

ut only guarantees by

fied as unsecured.

ce with the disclosure


15/55

As at

March 31,2012

ct of the following:

Period of default `

others:

As at March 31, 2012


16/55

(Amount in rupees)As at

March 31, 2012

--

-

-


March 31, 2012

-

-

-

-

-

-

-

-

-

-

-

-

-

-

uding from

ess.


17/55

-

-

As at

March 31, 2012

-

-

-

--

-

-

-

-

-

-

-

-

-

-

-

-

e 5 - Long-term

apital or where

g with interest

, the amount of

Company has

application money is

due for refund, to the

oes not have an


18/55

-

-


March 31, 2012

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-oes not have an

Employee benefits

g-term employee

ght to defer


19/55

lassified as provisions

s applicable.


20/55

10 Fixed assets

As atApril 1, 2012

Additions

during theyear

Deductions

during theyear

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -- - -

- - -

- - -

- - -

- - -

- - -

- - -

Particulars

Tangible assets

Gross Block (At cost)Rate of

depreciation(Method)

Total tangible assets

Previous year

Intangible assets

Total Intangible assets

Previous year

Depreciatio


21/55


22/55

As atMarch 31, 2013

Up toApril 1, 2012

For the year

Deductions

during theyear

Up toMarch 31, 2013

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

Depreciation/Amortisation

n schedule as per companies act, 1956.


23/55


24/55

As atMarch 31, 2013

As atMarch 31, 2012

- -

- -

- -

- -

- -

- -

- -

- -- -

- -

- -

- -

- -

- -

- -

(Amount in rupees)

Net block


25/55

11

As at

March 31, 2013Investments (At cost):

A. Trade @

(a) Investment in equity instruments (give details

separately for fully / partly paid up instruments)

(i) of subsidiaries

E.g.. 5,000 (As at 31 March, 20X1: 4,000) shares

of ` 10 each fully paid up in ABC Ltd.

E.g.. 2,500 (As at 31 March, 20X1 : 1,000) sharesof ` 10 each, partly paid up ` 5 (As at 31 March,

20X1 : ` 3) in ABC Ltd.

(ii) of associates

(iii) of joint venture companies

(iv) of controlled special purpose entities

(v) of other entities (give details)

(b) Investment in preference shares (give details

separately for fully / partly paid up shares)

(i) of subsidiaries(ii) of associates




(c) Investment in debentures or bonds (give details

separately for fully / partly paid up debentures /

bonds)

(i) of subsidiaries

(ii) of associates(iii) of joint venture companies



(d) Investment in partnership firms (Refer Note

below)


Non current Investments


26/55

(e) Other non-current investments (specify nature)

Total - Trade (A)

Quoted

`B. Other investments

(a) Investment property (specify nature), (net off

accumulated depreciation and impairment, if

any)

(b) Investment in equity instruments (give details


(i) of subsidiaries(ii) of associates




(c) Investment in preference shares (give details


(i) of subsidiaries

(ii) of associates(iii) of joint venture companies



(d) Investment in government or trust securities

(i) government securities

(ii) trust securities

# The term quoted investments has not been defined in the Revised Schedule

quoted investment, as defined in the Old Schedule VI, means an investment i

there has been granted a quotation or permission to deal on a recognized stoc

expression unquoted investment shall be construed accordingly.

@ The term trade investment has not been defined in the Revised Schedule

Accounting Standards. The term "trade investment" is normally understood as

by a company in shares or debentures of another company, to promote the tra

first company.

As

Details of the original cost of each class of investment property, accumulated d

Company as a Note.

Particulars


27/55

(e) Investment in debentures or bonds (give details


bonds)

(i) of subsidiaries

(ii) of associates


(iv) of controlled special purpose entities(v) of other entities (give details)

(f) Investment in mutual funds (give details)

(g) Investment in partnership firms (Refer Note

below)

(h) Other non-current investments (specify nature)

Total - Other investments (B)

Total (A+B)

Less: Provision for diminution in value of

investments

Total

Aggregate amount of quoted investments

Aggregate market value of listed and quotedinvestments

Aggregate value of listed but not quoted

investments

Aggregate amount of unquoted investments

Names of partnersin the firm

1

2

The portion of long-term investment as per AS 13 which is expected to be real

investment.

As

Note: Other details relating to investment in partnership firms

Name of the firm


28/55

12

As at

March 31, 2013

(a) Capital advances :

Secured, considered good -

Unsecured, considered good -Doubtful -

-

Less: Provision for doubtful advances -

-

(b) Security deposits


Unsecured, considered good -

Doubtful -

-

Less: Provision for doubtful deposits - -

(c) Loans and advances to related parties (give

details @) (Refer note 30.7)



Doubtful -

-

Less: Provision for doubtful loans and advances -

Long term loans and advances

In case of other than temporary diminution in the value of long-term investme

made for such diminution. [Illustrative disclosure: 5,000 (As at 31 March, 20X

other than temporary diminution ` 25,000 (As at 31 March, 20X1: ` 25,000)}]. I

the basis of valuation stated for investments should be changed from "At cost"

than temporary diminution in the value of long-term investments should be di

A Limited Liability Partnership (LLP) is a body corporate and not a partnershi

investments in partnership firms will not include investments in LLPs. The inv

disclosures prescribed for investment in partnership firms, need not be made

* 1. Names of each body corporate in which the Company has made investmen

shares are fully paid or partly paid.

* 2. Investments that are not carried at cost should be stated separately specif

diminution; Lower of cost and fair value).

3. The value of each long-term investment should be carried at cost less provi

disclose the amount of provision netted-off for each long-term investment.

* 4. If there are any significant restrictions on the right of ownership, realisabi

should be disclosed separately in the financial statements.


29/55

-

(d) Loans and advances to employees



Doubtful -

-

Less: Provision for doubtful loans and advances --

(e) Prepaid expenses - Unsecured, considered good

(For e.g. Insurance premium, Annual

maintenance contracts, etc.) -

(f) Advance income tax # (net of provisions ` ___ (As

at 31 March, 20X1 ` ____) - Unsecured, considered

good -

(g) MAT credit entitlement # - Unsecured,

considered good -

(h) Balances with government authorities -Unsecured, considered good -

(i) CENVAT credit receivable -

(ii) VAT credit receivable -

(iii) Service Tax credit receivable -

(i) Other loans and advances (specify nature)



Doubtful -

-Less: Provision for other doubtful loans and advances

-

-

-

Note: Long-term loans and advances include amounts due from:

Total

* Capital advances should be classified as non-current since the Company wou

to be realised in cash but would be converted / settled through fixed assets, w

in nature.

@ Details of loans and advances to related parties should be given in accordandisclosure requirements contained in AS 18 Related Party Disclosures .

# The current portion of advance tax and MAT credit entitlement, if any, need

under Note 20 - Short-term loans and advances.


30/55

As at

March 31, 2013

Directors *

Other officers of the Company *

Firms in which any director is a partner (give

details per firm)

Private companies in which any director is adirector or member (give details per company)

13

As at

March 31, 2013

(a) Long-term trade receivables # (including trade

receivables on deferred credit terms) (ReferNote below)



Doubtful -

-

Less: Provision for doubtful trade receivables

-

-

(b) Unamortised expenses(i) Ancillary borrowing costs -

(ii) Share issue expenses (where applicable) -

(iii) Discount on shares (where applicable) -

-

(c) Accruals

(i) Interest accrued on deposits -

(ii) Interest accrued on investments -

(iii) Interest accrued on trade receivables -

-

(d) Others @(i) Insurance claims -

(ii) Receivables on sale of fixed assets -

(iii) Contractually reimbursable expenses -

(iv) Others (specify nature) -

-

-Total

Particulars

*Or any of them either severally or jointly with any other person to be stated

Other non current assets


31/55

As at

31 March, 2013

Directors *



details per firm)Private companies in which any director is a

director or member (give details per company)

# Trade receivables are dues in respect of goods sold or services rendered in t

business.

@ Cash and cash equivalents that are restricted from being exchanged or used

for more than 12 months from the Balance Sheet date should be classified und

assets.

In addition to long-term trade receivables, in case any other amount classifiedis doubtful, it is advisable that such doubtful amount as well as any provision

separately disclosed.

Note: Long-term trade receivables include debts due from:

Particulars

? *Or any of them either severally or jointly with any other person to be stated


32/55

Amount in rupees)

As at

March 31, 2012


33/55

Unquoted Total Quoted Unquoted Total

`

I. The expression

respect of which

exchange, and the

I or in the

an investment made

de or business of the

As at March 31, 2012at March 31, 2013

epreciation and impairment, if any, in respect of the same may be provided by the


34/55

Total capital

Share of each

partner in theprofits of the

firm

Names of

partners in

the firm

Total capital

Share of each

partner in theprofits of the

firm

sed within twelve months from the Balance Sheet date needs to be shown as current

As at 31 March, 20X1at 31 March, 20X2


35/55

Amount in rupees)

As at

March 31, 2012

-

--

-

-

-

-

-

-

-

- -

-

-

-

-

-

nts, the carrying value of each investment may be stated at cost less the provision

: 5,000) equity shares of ` 10 each fully paid up in ABC Ltd. {Net-off provision for

f such presentation is opted, the above format should be suitably modified. Further,

to "At cost unless stated otherwise" and the aggregate of provision made for other

sclosed separately.

firm as envisaged under the Partnership Act, 1932. Hence, disclosures pertaining to

estments in LLPs will be disclosed separately under other investments. Also, other

or investments in LLPs.

t need to be given along with the number and face value of shares and whether the

ing the basis of valuation thereof (At cost less provision for other than temporary

ion for other than temporary diminution in the value thereof. It is recommended to

ity of investments or the remittance of income and proceeds of disposal, the same


36/55

-

-

-

-

-

--

-

-

-

--

-

-

-

-

-

-

-

-

-

-

-

ld not expect these

ich are non-current

ce with the

to be disclosed


37/55

As at

March 31, 2012

Amount in rupees)

As at

March 31, 2012

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

eparately.


38/55

As at

31 March, 2012

e normal course of

to settle a liability

er Non-current

under this categoryade there against is

separately.


39/55

Quoted Unquoted

A Current portion of long-term investments (At cost)

(a) Investment in preference shares (give details

separately for fully / partly paid up shares)(b) Investment in government or trust securities (give

details)

(c) Investment in debentures or bonds (give details


(d) Investment in mutual funds (give details)

(e) Other investments (specify nature)

Less: Provision for diminution in value of current

portion of long-term investments

Total -Current portion of long-term investments (A)

B Other current investments (At lower of cost and fair

value, unless otherwise stated)

(a)

Investment in equity instruments (give details


(i) of subsidiaries

(ii) of associates


(iv) of controlled special purpose entities(v) of other entities (give details)

(b) Investment in preference shares (give details


(i) of subsidiaries

(ii) of associates




(c) Investment in government or trust securities

(i) government securities

(ii) trust securities

(d) Investment in debentures or bonds (give details

separately for fully / partly paid up

debentures / bonds)

(i) of subsidiaries

14 Current InvestmentsAs at March 31,


40/55

(ii) of associates




(e) Investment in mutual funds (give details)

(f) Investment in partnership firms (Refer Note (i)below)

(g) Other investments (specify nature)

Total - Other current investments (B)

Names of

partners in

the firm

Total

capital

As at March 31,

Aggregate amount of quoted investments

Aggregate market value of listed and quoted investments

Aggregate value of listed but not quoted investmentsAggregate amount of unquoted investments

Aggregate provision for diminution (write down) in the

value of other current investments

Notes: (i) Other details relating to investment in partnership firms

Name of the firm

Total - Current investments (A+B)

1

2

(ii) Current investments includes investments in the nature of "Cash and cash equivalen

(As at 31 March, 20X1 ` ___), considered as part of Cash and cash equivalents in the Cash

# The term quoted investments has not been defined in the Revised Schedule VI. The ex

means an investment in respect of which there has been granted a quotation or permis

unquoted investment shall be construed accordingly.

In case of other than temporary diminution in the value of current portion of long-term

at cost less the provision made for such diminution. [Illustrative disclosure: 5,000 (As a

ABC Ltd. {Net-off provision for other than temporary diminution ` 25,000 (As at 31 Mar

format should be suitably modified. Further, the basis of valuation stated for current po

to "At cost unless stated otherwise" and the aggregate of provision made for other than

current should be disclosed and not just the provisions relating to the other current inv


41/55

A Limited Liability Partnership (LLP) is a body corporate and not a partnership firm as

pertaining to investments in partnership firms will not include investments in LLPs. Th

investments. Also, other disclosures prescribed for investment in partnership firms, ne

1. Names of each body corporate in which the Company has made investment need to b

whether the shares are fully paid or partly paid.

2. If the basis of valuation of each individual current investment is other than "lower of

3. The portion of long-term investment as per AS 13 which is expected (as on the Balan

Balance Sheet date needs to be shown as current investment above.


42/55

(Amount in rupees)

Total Quoted Unquoted Total

As at March 31, 20122013


43/55

Share of each

partner in the

profits of thefirm

Names of

partners in the

firm

otal capital

Share of each

partner in the

profits of thefirm

2013 As at March 31, 2012

ts" (as defined in AS 3 Cash Flow Statements ) amounting to ` ___

Flow Statement.

pression quoted investment, as defined in the Old Schedule VI,

ion to deal on a recognized stock exchange, and the expression

investments, the carrying value of each investment may be stated

31 March, 20X1: 5,000) equity shares of ` 10 each fully paid up in

ch, 20X1: ` 25,000)}]. If such presentation is opted, the above

tion of long-term investments should be changed from "At cost"

temporary diminution in the value of all investments classified as

stments.


44/55

nvisaged under the Partnership Act, 1932. Hence, disclosures

investments in LLPs will be disclosed separately under other

d not be made for investments in LLPs.

given along with the number and face value of shares and

ost and fair value", the basis of valuation needs to be disclosed.

e Sheet date) to be realised within twelve months from the


45/55

15

As at

March 31, 2013

(a) Raw materials -Goods-in-transit -

-

(b) Work-in-progress @ (Refer Note below) -

Goods-in-transit -

-

(c) Finished goods (other than those acquired for

trading)

-

Goods-in-transit --

(d) Stock-in-trade (acquired for trading) -

Goods-in-transit -

-

(e) Stores and spares -

Goods-in-transit -

-

(f) Loose tools -

Goods-in-transit -

-

(g) Others (Specify nature) -

Goods-in-transit -

-

-

Inventories

Total


46/55

As at 31 March, 20X2

Product X1

Product Y1

Product Z1

Other items

16

As at

March 31, 2013

-

-

--

-

-

-

-

-

-

Other Trade receivables

Secured, considered good

Unsecured, considered good

Doubtful

Secured, considered good


Doubtful


Trade Receivables

@ Internally manufactured components are excluded from raw materials a

(a) finished goods, if they are sold without further processing.

(b) work-in-progress or as 'manufactured components subject to further p

finished products' or 'intermediate products', if they are sold only after fur

(c) 'manufactured components', if they are sometime sold without further

sometimes after further processing.

Under the Revised Schedule VI, there is no need to give quantitative detailsDetails required to be given under broad heads for work-in-progress shoul

based on the nature of each business and other facts and circumstances. No

value of work-in-progress is considered as an acceptable threshold for dete

heads. Any other threshold can also be considered taking into account the c

and presentation of true and fair view of the financial statements.

Note: Details of inventory of work-in-progressParticulars

Total

?Mode of valuation for each class of inventories should be disclosed, if otcost and net realisable value".

Trade receivables outstanding for a period

exceeding six months from the date they were due

or a ment #


47/55

-

-

-

As at

March 31, 2013

17

As at

March 31, 2013

-

-

-

-

-

-

-

-

-

-

-

-

-

- Unpaid matured debentures

- Share application money received for allotment

of securities and due for refund

- Balances held as margin money or security

against borrowings, guarantees and other

- Other earmarked accounts (specify) (Refer Note

(ii) below)

(d) Others (specify nature)

(ii) In EEFC accounts

(iii) In deposit accounts (Refer Note (i) below)

(iv) In earmarked accounts

- Unpaid dividend accounts

- Unpaid matured deposits

Cash and cash equivalents

(a) Cash on hand

(b) Cheques, drafts on hand

(c) Balances with banks

(i) In current accounts


Note: Trade receivables include debts due from:

Total

@ Trade receivables are dues in respect of goods sold or services rendered

of business.

# Where no due date is specifically agreed upon, the normal credit period a

Company should be taken into consideration for computing the due date wdepending upon the nature of goods or services sold and the type of custo

?*Or any of them either severally or jointly with any other person to be s

Particulars

Directors *



details per firm)

Private companies in which any director is a

director or member (give details per company)


48/55

-

@ Cash and cash equivalents that are restricted from being exchanged or u

liability for more than 12 months from the Balance Sheet date should be cl

current assets.

Total

Of the above, the balances that meet the definition of Cash and cash equival

Cash Flow Statements is

Notes:

(i) Balances with banks include deposits amounting to ` ____ (As at 31 Marc

margin monies amounting to ` ____ (As at 31 March, 20X1 ` ____) which have

of more than 12 months.

(ii) Balances with banks - Other earmarked accounts include ` ____ (As at 31

which have restriction on repatriation.


49/55

(Amount in rupees)

As at

March 31, 2012

--

-

-

-

-

-

--

-

-

-

-

-

-

-

-

-

-

-

-

-


50/55

.

As at 31 March,

20X1

(Amount in rupees)

As at

March 31, 2012

-

-

--

-

-

-

-

-

-

d classified as:

ocessing' or as 'semi-

ther processing .

rocessing and

for any of the items.be determined

rmally 10% of total

rmination of broad

oncept of materiality

er than "at lower of


51/55

-

-

-

As at

March 31, 2012

(Amount in rupees)

As at

March 31, 2012

-

-

-

-

-

-

-

-

-

-

-

-

-

in the normal course

llowed by the

ich may varyers, etc.

ated separately.


52/55

-

ed to settle a

ssified under Non-

ents as per AS 3

, 20X1 ` ____) and

an original maturity

March, 20X1 ` ____)


53/55

(Amount in rupees)

18

As at

March 31, 2013

As at

March 31, 2012

(a) Loans and advances to related parties

(give details @) (Refer Note 30.7)

(i) Secured, considered good - -

(ii) Unsecured, considered good - -

(iii) Doubtful - -

- -

Less: Provision for doubtful loans and advances - -

- -

(b) Security deposits



(iii) Doubtful - -

- -

Less: Provision for doubtful deposits - -

- -

(c) Loans and advances to employees



(iii) Doubtful - -

- -

Less: Provision for doubtful loans and advances

- -

- -

(d) Prepaid expenses - Unsecured,

considered good (For e.g. Insurance

premium, Annual maintenance contracts, - -

(e) Balances with government authorities


(i) CENVAT credit receivable - -

(ii) VAT credit receivable - -

(iii) Service Tax credit receivable - -

- -

(f) Inter-corporate deposits



(iii) Doubtful - -

- -

Less: Provision for doubtful inter-corporate

deposits - -

Short term loans and advances


54/55

- -

(g) Others (specify nature)



(iii) Doubtful - -

- -

Less: Provision for other doubtful loans andadvances - -

- -

- -

As at

March 31, 2013

As at

March 31, 2012

Note: Short-term loans and advances include amounts due from:

*Or any of them either severally or jointly with any other person to be stated separately.

@ Details of loans and advances to related parties should be given in accordance with the

disclosure requirements contained in AS 18 Related Party Disclosures .

Total

Particulars

Directors *



Private companies in which any director is a


55/55

(Amount in rupees)

19

As at

March 31, 2013

As at

March 31, 2012

(a) Unbilled revenue - -

(b) Unamortised expenses

(i) Ancillary borrowing costs - -

(ii)Share issue expenses (where

applicable) - -

(iii)Discount on shares (where

applicable) - -

- -

(c) Accruals

(i) Interest accrued on deposits - -

(ii) Interest accrued on investments- -

(iii)Interest accrued on trade

receivables - -

- -

(d) Others

(i) Insurance claims - -

(ii)Receivables on sale of fixed assets

- -

(iii)Contractually reimbursable

expenses - -(iv) Others (specify nature) - -

- -

- -

Other current assets

In case any amount classified under this category is doubtful, it is advisable that such

doubtful amount as well as any provision made there against is separately disclosed.

Total

? To disclose current assets that do not fit into any other asset category.

Documents

1102071_57810_new_balance_sheet_format_2013