Section 2
[FB. For trade payables due for payment, following ageing schedule shall be given:
2 [FB. For trade payables due for payment, following ageing schedule shall be given:
Trade payable aging 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]
G. The presentation of liabilities associated with group of assets classified as held for sale and non -current assets classified as
held for sale shall be in accordance with the relevant Indian Accounting Standards (Ind ASs).
H. Contingent Liabilities and Commitments:
(to the extent not provided for)
(i) Contingent Liabilities shall be classified as-
(a) claims against the company not acknowledged as debt;
(b) guarantees excluding financial guarantees; and
(c) other money for which the company is contingently liable.