Subs. by Notification No. G.S.R. 679(E), dated 4th September 2015, for “(b) Trade payables” (w.e.f. 4-9-2015). — THE COMPANIES ACT, 2013

Subs. by Notification No. G.S.R. 679(E), dated 4th September 2015, for “(b) Trade payables” (w.e.f. 4-9-2015).

1. Subs. by Notification No. G.S.R. 679(E), dated 4th September 2015, for “(b) Trade payables” (w.e.f. 4-9-2015). II. ASSETS Non -current assets (a) 1 [Property, Plant and Equipment 2 [and Intangible assets]] (i) 3 [Property, Plant and Equipment] (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 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 See accompanying notes to the Financial Statements. Notes GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET An asset shall be classified as current when it satisfies any of the following criteria:— (a) it is expected to be realised 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 realised 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. An operating cycle is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents. Where the normal operating cycle cannot be identified, it is assumed to have a duration of twelve months. 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;

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