592498 45439 blank format of balance sheet p l account

8/2/2019 592498 45439 Blank Format of Balance Sheet p l Account

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Subhead in Share Capital - 'Shares held more the 5% in Co.

with no. of shares

Dr. Balance of P&L shown as negative figure under the head

'Surplus'

Liabilities classified as Current and Non-Current LiabilitiesLong-Term Borrowings include 'Deferred Payment Liabilities'

and 'Loans and Advances' from related parties

Provisions classified as Short-Term and Long-Term Provisions

ASSETS -

Only Vertical Format

Application of Funds' replaced with 'Assets'Fixed Assets classified as 'Tangible Assets' and 'Non-Tangible

Assets'

Separate Head for Current Assets

Sundry Debtors' replaced with 'Trade Recievables'Cash and Bank Balance' replaced with 'Cash and Cash

Equivalents'

Goods in Transit' under relevant sub-head of Inventories

Misc. Exp shown under 'Other Current Assets'


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Figures as at

the end of

previous

reporting

eriod


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Particulars Note No

Figures as at

the end of

current

reporting

eriod

I. Revenue from operations

II. Other IncomeIII. Total Revenue (I +II)

IV. Expenses:

Cost of materials consumed

Purchase of Stock-in-Trade

Changes in inventories of finished goods, work-in-progress

and Stock-in-TradeEmployee benefit expense

Financial costs

Depreciation and amortization expense

Other expenses

Total Expenses

V. Profit before exceptional and extraordinary items 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

XI. Profit(Loss) from the perid from continuing operations(VII-VIII)

XII. Profit/(Loss) from discontinuing operations

XIII. Tax expense of discounting operations

XIV. Profit/(Loss) from Discontinuing operations (XII -

XIII)

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

XVI. Earning per equity share:

(1) Basic

(2) Diluted

Changes :-

STATEMENT OF PROFIT AND LOSS

Profit and Loss statement for the year ended 31st March, 2011


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Other Income' includes Net Gain/Loss on Foreign Currency

translation and transaction disclosed seperatelyEmployee Benefit Expense' shall additionally disclose

expense on account of ESOP

Following shall be disclosed seperately -

Provision for loss of Subsidiary Co.

Net Loss on sale of Investments

Details of exceptional and extra-ordinary items

Prior Period Items

Adjustment to carrying amount of Investment


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Figures as at

the end of

previous

reporting

eriod


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Note 1

Number ` Number

- - -

Note 2

Number ` Number `

Shares

outstanding

at the

beginning of

the year

Shares Issued

during theyear

Shares bought

back during

the year

Subscribed & Paid up

__% preference shares of ___ each

Disclosure pursuant to Note no. 6(A)(a,b & c) of Part I of Schedule VI to th

Share CapitalAs at 31 March 20X1 As at 31 Mar

Authorised

__% preference shares of___ each

Equity Shares of` ___each

Issued

__% preference shares of ___ each

Equity Shares of` ___each

Equity Shares of`___ each fully paid

Subscribed but not fully Paid up

fully paid up

up

Total

Disclosure pursuant to Note no. 6(A)(d) of Part I of Schedule VI to the Com

ParticularsEquity Shares Preference Shares


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Shares

outstanding

at the end of

the year

- - - -

Note 3

Note 4

No. of Shares held % of Holding No. of

Shares

held

% of Holding

Note 5

20X0-X1 20X1-X2 20X2-X3 20X3-X4

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 :

____ Equity Shares (Previous year) are held by ____, the holding comp

Above disclosure is required for each class of Shares held by its

Disclosure pursuant to Note no. 6(A)(g) of Part I of Schedule VI to the Com

e of Sharehol As at 31 March 20X1 As at 31 March 20X0

Disclosure pursuant to Note no. 6(A)(i) of Part I of Schedule VI to the Com

ParticularsYear (Aggregate No. of Shares)

Disclosure pursuant to Note no. 6(A)(f) of Part I of Schedule VI to the Com


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20X4-X5

panies

anies

anies Ac


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panies Ac


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Note 1

As at 31

March

20X1

As at 31

March

20X0

` `

- -

- -

- -

Closing Balance - -

- -

- -

(-) Written Back in Current Year

Opening Balance

(+) Current Year Transfer

Disclosure pursuant to Note no. 6(B) of Part I of Schedule VI to the Compan

Reserves & Surplus

a. Capital Reserves

Less : Premium Utilised for various reasons

Premium on Redemption of Debentures


Closing Balance

b. Capital Redemption Reserve

Opening Balance



Closing Balance

c. Securities Premium Account

Opening Balance

Add : Securities premium credited on Share issue

Closing Balance

f. Share Options Outstanding Account

For Issuing Bonus Shares

d. Debenture Redemption Reserve

Opening Balance



Closing Balance

e. Revaluation Reserve

Opening Balance



Opening Balance



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- -

- -

(-) Interim Dividends

(-) Transfer to Reserves

Closing Balance - -

- -

(+) Net Profit/(Net Loss) For the current year

(+) Transfer from Reserves

Closing Balance

reserve)

Opening Balance



Closing Balance

h. Surplus

Opening balance

(-) Proposed Dividends

Total

Note:

shall be termed as a fund

surplus instead of presenting on the asset side


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ies Act, 1956


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Not

As at 31

March 20X1

`

Secured

(a) Bonds/debentures *( state in descending order of maturity or conversion,

Disclosure pursuant to Note no. 6(C) of Part I of Schedule VI to the Companies Act

Long Term Borrowings

(of the above, ` ____ is guaranteed by Directors and / or others)

Terms of Repayment _______

___ (Previous Year: ___) __ % Debentures of ___ each redeemable at ___ on

(secured by ________)


Details of redeemed bonds/debentures which the company has power to

(b) Term loans

from banks

(Secured By__________)

from other parties




(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)





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-

2. Amount

-

-

2. Amount

loans and interest with respect to (b) (e) & (g)

1. Period of default


Unsecured

(a) Bonds/debentures *( state in descending order of maturity or conversion,

___ (Previous Year: ___) __ % Debentures of ___ each redeemable at ___ on


Details of redeemed bonds/debentures which the company has power to

(b) Term loans

from banks

from other parties


(g) Other loans and advances (specify nature)


(c) Deferred payment liabilities


(d) Deposits


(e) Loans and advances from related parties




(f) Long term maturities of finance lease obligations



loans and interest with respect to (b) (e) & (g)


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-Total


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As at 31

March 20X0

`

, 1956


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-

-

-


21/62

-


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Note 1

As at 31

March

20X1

As at 31

March

20X0

` `

- -Total

Disclosure pursuant to Note no. 6(D) of Part I of Schedule V

Other Long Term Liabilities

(a) Trade Payables

(b) Others


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I to the Companies Act, 1956


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Note 1

As at 31

March

20X1

As at 31

March

20X0

` `

- -

(b) Others (Specify nature)

Total

Disclosure pursuant to Note no. 6(E) of Part I of Schedule VI to the Co

Long Term Provisions

(a) Provision for employee benefits

Superannuation (unfunded)

Gratuity (unfunded)

Leave Encashment (unfunded)

ESOP / ESOS


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mpanies Act, 1956


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Not

As at 31

March

20X1

As at 31

March

20X0

` `

- -

(of the above, ` ____ is guaranteed by Directors

Disclosure pursuant to Note no. 6(F) of Part I of Schedule VI to the Compa

Short Term Borrowings

Secured

(a) Loans repayable on demand

from banks


from other parties



(b) Loans and advances from related parties



(c) Deposits



(d) Other loans and advances (specify nature)



(c) Deposits

sheet date in repayment of loans and interest


2. Amount

Unsecured

(a) Loans repayable on demand

from banks

from other parties


(b) Loans and advances from related parties



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- -

- -

2. Amount

Total

(d) Other loans and advances (specify nature)


sheet date in repayment of loans and interest



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nies Act, 1956


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Note 1

As at 31

March

20X1

As at 31

March

20X0

` `

- -

(c ) Interest accrued but not due on borrowings

(d) Interest accrued and due on borrowings

(e) Income received in advance

Whether the company has sufficient authorized capital to cover

The period overdue from the last date of allotment is

# All amounts out of Share Application money which are

interest accrued on (g) above

Number of shares proposed to be issued: ____________

Disclosure pursuant to Note no. 6(G) of Part I of Schedule VI to the Companies

Other Current Liabilities *

(a) Current maturities of long-term debt

(b) Current maturities of finance lease obligations

(h) Unpaid matured deposits and interest accrued thereon

(i) Unpaid matured debentures and interest accrued thereon(j) Other payables (specify nature)

(f) Unpaid dividends

(g) Application money received for allotment of securities and due

Total

Amount of premium (if any): ___________

Terms and conditions of shares proposed to be issued:

________________________________________________________

Date by which shares shall be alloted: _______________


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Act, 1956


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Note 1

As at 31

March

20X1

As at 31

March

20X0

` `

Gratuity (Funded)

Leave Encashment (funded)

ESOP /ESOS

- -

Disclosure pursuant to Note no. 6(H) of Part I of Schedule VI to the Compani

Short Term Provisions

(a) Provision for employee benefits

Superannuation (funded)

(b) Others (Specify nature)

Total

Salary & Reimbursements

Contribution to PF


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es Act, 1956


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Note 1

Balance

as at 1

April

Additions

/

(Disposals

Acquired

through

business

Revaluati

ons/

(Impairm

` ` ` `

a Tangible Assets

Land

Assets under lease

Buildings

Assets under lease

Plant and Equipment

Assets under lease

Furniture and Fixtures

Assets under lease

Vehicles

Assets under lease

Office equipment

Assets under lease

Others (specify nature)

Total - - - -

b Intangible Assets

Goodwill

Brands /trademarks

Computer software

Mastheads and publishing

titles

Mining rights

Copyrights, and patents

and other intellectualproperty rights, services

and operating rights

Recipes, formulae, models,

designs and prototypes

Licenses and franchise

Others (specify nature)

Total - - - -

Disclosure pursuant to Note no. I (i), (ii), (iii); Note no. J (i),(ii); N

Companies Act, 1956

Fixed Assets


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c Capital Work In Progress

Total - - - -

d Intangible assets under

Development

Total - - - -

Note 2

The following disclosure should be made for each class of asset as re

20X0-X1 20X1-X2 20X2-X3 20X3-X4

` ` ` `

Asset details:

Balance as at 1 April

Impairment/ Revaluation

Balance as at 31 March

Disclosure pursuant to Note no.I (iv) and J (iii) of Part I of Schedul

Particulars


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Balance as at 31 March 20X1 Balance

as at 1

April

Depreciat

ion

charge

Adjustme

nt due to

revaluati

On

disposals

` ` ` ` `

- - - - -

- - - - -

Accumulated Depreciation

ote no. J and Note no. L of Part I of Schedule VI to the

Gross Block


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- - - - -

- - - - -

uired

20X4-X5

`

e VI to the Companies Act, 1956

Year


37/62

Balance

as at 31

March

Balance

as at 1

April

Balance

as at 31

March

` ` `

- - -

- - -

Net Block


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- - -

- - -


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Note 1

As at 31

March

20X1

As at 31

March

20X0

` `

A Trade Investments (Refer A below)(a) Investment

Properties

(b) Investment in Equity

instruments

(c) Investments in

preference shares

(d) Investments in

Government or Trust

securities

(e) Investments in

debentures or bonds

(f) Investments in

Mutual Funds

(g) Investments in

partnership firms*

(h) Other non-current

investments (specify

nature)

Total (A) - -

B Other Investments (Refer B below)

(a) Investment

Properties

(b) Investment in Equity

instruments

(c) Investments in

preference shares

(d) Investments in

Government or Trust

securities

(e) Investments indebentures or bonds

(f) Investments in

Mutual Funds

(g) Investments in

partnership firms*



nature)

Disclosure pursuant to Note no. K (i) of

Particulars


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Total (B) - -

Grand Total (A + B) - -

Less : Provision for

dimunition in the value

of Investments

Total - -

20X1 20X0

` `

Aggregate amount of

quoted investments

(Market value of` __

(Previous Year ` __)

Aggregate amount of

unquoted investments(Previous Year ` __)

A.

Sr. No. Name of the Body

Corporate

Subsidia

ry /

Associat

e / JV/

20X1

(1) (2) (3) (4)

(a) Investment

Properties

(b) Investement in

Equity Instruments

(c) Investments in

Preference Shares

Particulars

Details of Trade Investments


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(d) Investments in

Government or Trust

securities

(e) Investments in

Debentures or Bonds

(f) Investments in

Mutual Funds

(g) Investments in

partnership firms*



nature)

Total

B.

Sr. No. Name of the Body Subsidia

20X1

(1) (2) (3) (4)

(a) Investment

Properties

(b) Investement in

Equity Instruments

Details of Other Investments


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(c) Investments in

Preference Shares

(d) Investments in

Government or Trust

securities

(e) Investments in

Debentures or Bonds

(f) Investments in

Mutual Funds

(g) Investments in

partnership firms*



nature)

Total

*Name of the Partners Share of

Partner 1

Partner 2

Total Capital -

G. Investment in


43/62

art I of Schedule VI to the Companies Act, 1956


44/62

Quoted /

Unquote

d

Partly

Paid /

Fully

paid

20X0

(5) (6) (7)

No. of Shares / Units


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Quoted / Partly

20X0

(5) (6) (7)

No. of Shares / Units


46/62


47/62


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Whether

stated at

Cost

Yes / No

If

Answer

to

Column

20X1 20X0 20X1 20X0

(8) (9) (10) (11) (12) (13)

Extent of Holding

(%)

Amount (`)


49/62

- -

Whether If

20X1 20X0 20X1 20X0

(8) (9) (10) (11) (12) (13)

Extent of Holding Amount (`)


50/62

- -


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Note 1 Disclosure pursuant to Note no. L (i),(ii) and (iii) of Part I of Schedule VI t

` ` ` `

a. Capital Advances

Secured, considered good

Unsecured, considered good

Doubtful

Less: Provision for doubtful

advances

- -

b. Security Deposits



Doubtful


deposits

- -

c. Loans and advances to

related parties (refer Note



Doubtful


loans and advances

- -

d. Other loans and

advances (specify nature)



DoubtfulLess: Provision for

___________

- -

- -

Note 2 Disclosure pursuant to Note no. L (iv) of Part I of Schedule VI to the Comp

Long Term Loans and

Advances

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


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As at 31

March

20X1

As at 31

March

20X0

` `

Directors *

Other officers of theCompany *

Firm in which director is a

partner *

Private Company in which

director is a member

- -

*Either severally or jointly


53/62

the Companies Act, 1956

anies Act, 1956


54/62

Note 1 Disclosure pursuant to Note no.M (i),(ii) and (iii) of Part I of Schedule

` ` ` `

a. Long term trade receivables

(including trade receivables on

deferred credit terms)Secured, considered good


Doubtful

Less: Provision for doubtful debts

- -

b. Others (specify nature)



Doubtful

Less: Provision for __________

- -

c. Debts due by related parties

(refer note 2)



Doubtful

Less: Provision for doubtful debts

- -

- -

Note 2

As at 31

March

20X1

As at 31

March

20X0

` `

Directors *

Other officers of the Company *

*

Private Company in which director

is a member

- -

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

Disclosure pursuant to Note no. M (iii) (iii) of Part I of Schedule VI to t


55/62

I to the Companies Act, 1956

he Compa


56/62

Note 1 Disclosure pursuant to Note no.N (i) and (ii) of Part I of Schedule VI t

As at 31

March

20X1

As at 31

March

20X0

` `

(a) Investment in Equity

instruments(b) Investments in preference

shares

(c) Investments in Government or

Trust securities

(d) Investments in Debentures or

Bonds

(e) Investments in Mutual Funds

(f) Investments in partnership

firms*

(g) Other non-current investments

(specify nature)

Total (A) - -

Less : Provision for dimunition in

the value of Investments

Total - -

As at 31

March

20X1

As at 31

March

20X0

` `

Aggregate amount of quoted

investments (Market value of` __

(Previous Year ` __)

Aggregate amount of unquoted

investments (Previous Year ` __)

Sr. No. Name of the Body Corporate Subsidia

ry /

Associat

e / JV/

Quoted /

Unquote

d

20X1 20X0

(1) (2) (3) (4) (5) (6)

(a) Investement in Equity

Instruments

Particulars

Particulars

Details of Current Investments

No. of Shares /

Units


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(b) Investments in Preference

Shares

(c) Investments in Government

or Trust securities

(d) Investments in Debentures or

Bonds

(e) Investments in Mutual Funds

(f) Investments in partnership

firms*

(g) Other non-current

investments (specify nature)

Total

*

Name of the Partners Share of

Capital

Partner 1

G. Investment in _________(Name of


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Partner 2

Total Capital -


59/62

the Companies Act, 1956

Partly

Paid /

Fully

paid

Basis of

Valuatio

n

20X1 20X0 20X1 20X0

(7) (8) (9) (10) (11) (12)

Extent of Holding

(%)

Amount (`)


60/62


61/62

Note 1 Disclosure pursuant to Note no.O (i), (ii) and (ii) of Part I of Schedule VI to the

Inventories

` ` `

a. Raw Materials and components (Valued at_____)

Goods-in transit

-b. Work-in-progress (Valued at _____)

Goods-in transit

-

c. Finished goods (Valued at _____)

Goods-in transit

-

d. Stock-in-trade (Valued at _____)

Goods-in transit

-

e. Stores and spares (Valued at _____)Goods-in transit

-

f. Loose Tools (Valued at _____)

Goods-in transit

-

g. Others (Specify nature)

-

Total -

As at 31 March 20X1 As at 31 M


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Companies Act, 1956

`

-

-

-

-

-

-

-

-

arch 20X0

592498 45439 blank format of balance sheet p l account

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