Section 1
[(v) Current maturities of Long term borrowing shall be disclosed separately.]
1 [(v) Current maturities of Long term borrowing shall be disclosed separately.]
Other Financial Liabilities: Other Financial liabilities shall be classified as -
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(c) Interest accrued;
(d) Unpaid dividends;
(e) Application money received for allotment of securities to the extent refundable and interest accrued thereon;
(f) Unpaid matured deposits and interest accrued thereon;
(g) Unpaid matured debentures and interest accrued thereon; and
(h) Others (specify nature).
‘Long term debt’ is a borrowing having a period of more than twelve months at the time of origination
Other current liabilities:
The amounts shall be classified as -
(a) revenue received in advance;
(b) other advances (specify nature); and
(c) others (specify nature);