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Section 4

Subs. by Notification No. G.S.R. 1022(E), dated 11th October, 2018, for “shall” (w.e.f. 11-10-218).

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4. Subs. by Notification No. G.S.R. 1022(E), dated 11th October, 2018, for “shall” (w.e.f. 11-10-218). on the face of the Financial Statements when such presentation is relevant to an understanding of the co mpany's financial position or performance or to cater to industry/sector-specific disclosure requirements or when required for compliance with the amendments to the Companies Act or under the Accounting Standards. PART I — — BALANCE SHEET ……………………. Name of the Company Balance Sheet as at ……………………… (Rupees in…………) I. EQUITY AND LIABILITIES Shareholders’ funds (a) Share capital (b) Reserves and surplus (c) Money received against share warrants Share application money pending allotment Non-current liabilities (a) Long-term borrowings (b) Deferred tax liabilities (Net) (c) Other Long-term liabilities (d) Long-term provisions Current liabilities (a) Short-term borrowings