Section 3
Subs. by Notification No. G.S.R. 207(E), dated 24th March, 2021, for sub -heading "IX" and the entries relating thereto (w.e.f. 1-4-2021).
3. Subs. by Notification No. G.S.R. 207(E), dated 24th March, 2021, for sub -heading "IX" and the entries relating thereto (w.e.f. 1-4-2021).
(iii) Others (specify nature).
B. Current Assets
I. Inventories:
(i) Inventories shall be classified as-
(a) Raw materials;
(b) Work-in-progress;
(c) Finished goods;
(d) Stock-in-trade (in respect of goods acquired for trading);
(e)Stores and spares;
(f) Loose tools; and
(g) Others (specify nature).
(ii) Goods-in-transit shall be disclosed under the relevant sub-head of inventories.
(iii) Mode of valuation shall be stated.
Investments:
(i) Investments shall be classified as-
(a) Investments in Equity Instruments;
(b) Investment 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; and
(g) Other investments (specify nature).
Under each classification, details shall be given of names of the bodies corporate that are-
(i) subsidiaries,
(ii) associates,
(iii) joint ventures, or
(iv) structured 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 are partly-paid).
(ii) The following shall also be disclosed-
(a) Aggregate amount of quoted investments and market value thereof;
(b) Aggregate amount of unquoted investments;
(c) Aggregate amount of impairment in value of investments.
III. Trade Receivables:
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