Subs. by Notification No. G.S.R. 207(E), dated 24th March, 2021, for "Turnover" (w.e.f. 1 -4 -2021). — THE COMPANIES ACT, 2013

Subs. by Notification No. G.S.R. 207(E), dated 24th March, 2021, for "Turnover" (w.e.f. 1 -4 -2021).

2. Subs. by Notification No. G.S.R. 207(E), dated 24th March, 2021, for "Turnover" (w.e.f. 1 -4 -2021). Financial Statements shall disclose all 'material' items, i.e., the items if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements. Materiality depends on the size or nature of the item or a combination of both, to be judged in the particular circumstances. For the purpose of this Schedule, the terms used herein shall have the same meanings assigned to them in Indian Accounting Standards. Where any Act or Regulation requires specific disclosures to be made in the standalone financial statements of a company, the said disclosures shall be made in addition to those required under this Schedule. Note: This Schedule sets out the minimum requirements for disclosure on the face of the Financial Statements, i.e., Balance Sheet, Statement of Changes in Equity for the period, the Statement of Profit and Loss for the period (The term 'Statement of Profit and Loss' has the same meaning as 'Profit and Loss Account') and Notes. Cash flow statement shall be prepared, where applicable, in accordance with the requirements of the relevant Indian Accounting Standard. 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 or sector-specific disclosure requirements or when required for compliance with the amendments to the Companies Act, 2013 or under the Indian Accounting Standards. PART I –B –BALANCE SHEET Name of the Company ...................... Balance Sheet as at ............................ (Rupees in ............... ) See accompanying notes to the financial statements

Section 2