(iv) For trade receivable outstanding, following ageing schedule shall be given: — THE COMPANIES ACT, 2013

[(iv) For trade receivable outstanding, following ageing schedule shall be given:

1 [(iv) For trade receivable outstanding, following ageing schedule shall be given: Trade Receivables ageing schedule (Amount in Rs.) # similar information shall be given where no due date of payment is specified in that case disclosure shall be from the date of the transaction. Unbilled dues shall be disclosed separately.] Cash and cash equivalents: Cash and cash equivalents shall be classified as- Balances with Banks (of the nature of cash and cash equivalents); Cheques, drafts on hand; Cash on hand; and Others (specify nature). Loans: (i) Loans shall be classified as: (a) 2*** (b) Loans to related parties (giving details thereof); and (c) Others (specify nature).

Section 1