Applicability of Revised Schedule VIAs per the Government
Notification no. F.No.2/6/2008-C.L-V dated 30-3-2011, the Revised
Schedule VI is applicable for the Balance Sheet and Profit and Loss
Account to be prepared for the financial year commencing on or
after April 1, 2011. In case of Insurance and Banking Companies:
The requirements of the Revised Schedule VI however, do not apply
to companies as referred to in the proviso to Section 211 (1) and
Section 211 (2) of the Act, i.e., any insurance or banking company,
or any company engaged in the generation or supply of electricity
or to any other class of company for which a form of Balance Sheet
and Profit and Loss account has been specified in or under any
other Act governing such class of company. It may be clarified that
for companies engaged in the generation and supply of electricity,
however, neither the Electricity Act, 2003, nor the rules framed
thereunder, prescribe any specific format for presentation of
Financial Statements by an electricity company. Section 616(c) of
the Companies Act states that the Companies Act will apply to
electricity companies, to the extent it is not contrary to the
requirements of the Electricity Act. Keeping this in view, Revised
Schedule VI may be followed by such companies till the time any
other format is prescribed by the relevant statute. Early adoption
of the Revised Schedule VI is not permitted since Schedule VI is a
statutory format. Corresponding Figures The Revised Schedule VI
requires that except in the case of the first Financial Statements
laid before the company after incorporation, the corresponding
amounts for the immediately preceding period are to be disclosed in
the Financial Statements including the Notes to Accounts.
Accordingly, corresponding information will have to be presented
starting from the first year of application of the Revised Schedule
VI. Thus for the Financial Statements prepared for the year 2011-12
(1st April 2011 to 31st March 2012), corresponding amounts need to
be given for the financial year 2010-11. Applicability of the
Revised Schedule VI format to Interim Financial Statements
Applicability of the Revised Schedule VI format to interim
Financial Statements prepared by companies in the first year of
application of the Schedule: Relevant paragraphs of AS-25 Interim
Financial Reporting are quoted below: 10. If an enterprise prepares
and presents a complete set of Financial Statements in its interim
financial report, the form and content of those statements should
conform to the requirements as applicable to annual complete set of
Financial Statements. 11. If an enterprise prepares and presents a
set of condensed Financial Statements in its interim financial
report, those condensed statements should include, at a minimum,
each of the headings and sub-headings that were included in its
most recent annual Financial Statements and the selected
explanatory notes as required by this Statement. Additional line
items or notes should be included if Accordingly, if a company is
presenting condensed interim Financial Statements, its format
should conform to that used in the companys most recent annual
Financial Statements, i.e., the Old Schedule VI. However, if it
presents a complete set of Financial Statements, it should use the
Revised Schedule VI, i.e., the new format applicable to annual
Financial Statements
Clauses 41(I)(ea) and 41(I)(eaa) to the Listing Agreement
regarding presentation of Balance Sheet items in half-yearly and
annual audited results, respectively states as under: (ea) As a
part of its audited or unaudited financial results for the
half-year, the company shall also submit by way of a note, a
statement of assets and liabilities as at the end of the half-year.
(eaa) However, when a company opts to submit un-audited financial
results for the last quarter of the financial year, it shall,
submit a statement of assets and liabilities as at the end of the
financial year only along with the audited financial results for
the entire financial year, as soon as they are approved by the
Board. Further, Clause 41(V)(h) regarding format of Balance Sheet
items states as under: (h) Disclosure of Balance Sheet items as per
items (ea) shall be in the format specified in Annexure IX drawn
from Schedule VI of the Companies Act, or its equivalent formats in
other statutes, as applicable. Based on the above: (a) For Half
yearly results: Though the requirement in clause 41(V)(h) makes a
reference to the Schedule VI for the presentation of Balance Sheet
items, in case of half-yearly results of a company, it has
prescribed a specific format for the purpose. Hence, till the time
a new format is prescribed by the Securities and Exchange Board of
India (SEBI) under Clause 41, companies will have to continue to
presentAnnual audited yearly results: Clause 41(V)the format
currently specified by for the purposes (b) For their half-yearly
Balance Sheets based on (h) does not refer to any format the SEBI.
of annual statement of assets and liabilities. Since companies have
to prepare their annual Financial Statements in the Revised
Schedule VI format, companies should use the same format of Revised
Schedule VI for submission to stock exchanges as well. The formats
of the Balance Sheet and Statement of Profit and Loss prescribed
under the SEBI (Issue of Capital & Disclosure Requirements)
Regulations 2009 (ICDR Regulations) is inconsistent with the format
of the Balance Sheet/ Statement of Profit and Loss in the Revised
Schedule VI. However, the formats of Balance Sheet and Statement of
Profit and Loss under ICDR Regulations are illustrative formats.
Accordingly, to make the data comparable and meaningful for users,
companies should use the Revised Schedule VI format to present the
restated financial information for inclusion in the offer document.
Consequently, among other things, this will involve classification
of assets and liabilities Attention is also invited to the General
Circular no 62/2011 dated 5th September 2011 issued by the Ministry
of Company Affairs which clarifies that the presentation of
Financial Statements for the limited purpose of IPO/FPO during the
financial year 2011-12 may be made in the format of the prerevised
Schedule VI under the Companies Act, 1956. However, for period
beyond 31st March 2012, they would prepare only in the new format
as prescribed by the present Schedule VI of the Companies Act,
1956'
Points to be notedThe Revised Schedule VI clarifies that the
requirements mentioned therein for disclosure on the face of the
Financial Statements or in the notes are minimum requirements. Line
items, sub-line items and sub-totals can be presented as an
addition or substitution on the face of the Financial Statements
when such presentation is relevant for understanding of the
companys financial position and /or performance. Though not
specifically required by the Revised Schedule VI, disclosures
mandated by other Acts or legal requirements will have to be made
in the Financial Statements. For example, The Micro, Small and
Medium Enterprises Development (MSMED) Act, 2006 requires specified
disclosures to be made in the annual Financial Statements of the
buyer wherever such Financial Statements are required to be audited
under any law. Accordingly, such disclosures will have to be made
in the buyer companys annual Financial Statements. The above
principle would apply to disclosures required by other legal
requirements as well such as, disclosures required under Clause 32
to the Listing Agreement, etc. A further extension of the above
principle also means that specific disclosures required by various
pronouncements of regulatory bodies such as the ICAI announcement
for disclosures on derivatives and unhedged foreign currency
exposures, and other disclosure requirements prescribed by various
ICAI Guidance Notes, such as Guidance Note on Employee Share-based
Payments, etc. should continue to be made in the Financial
Statements in addition to the disclosures specified by the Revised
Schedule VI.
Foreword & Approach in the Preparation of this
documentForewordThe accompanying worksheets provide a detailed
comparison of the provisions of Revised Schedule VI to the
Companies Act, 1956 and the provisions as per the Old Schedule VI
to the Companies Act, 1956 The Provisions of the Revised Schedule
VI have been incorporated in an excel sheet and hyperlinks have
been created for ready reference and ease of use. It is essential
to go through the 'General Instructions for Preparation of Balance
Sheet and Profit and Loss Account'.
Approach UsedSeparate worksheets for each line items of Balance
Sheet and Profit & Loss Account have been prepared for clarity
in understanding All the new insertions are written in Bold font
New insertions / amendments which are very critical for the
preparation and presentation of Financial Statements are
highlighted in Blue. Detailed provisions as per Revised Schedule VI
have been stated with Remarks to indicate the amendments /
insertions in comparison with Old Schedule VI Illustrative
Disclosures in the Notes to Accounts have been prepared in tabular
form / in the form of schedules which can be used for preparation
of Financial Statements in accordance with the Revised Schedule
VI
Wherever the requirements of the Revised Schedule VI are more
descriptive in nature, appropriate disclosure are to be inserted by
the Management. To indicate the same -"appropriate disclosures to
comply with this point to be made by the management" has been given
at relevant places In case of Balance Sheet items, provisions as
per Old Schedule VI are also stated with Remarks below the
'Illustrative disclosures' to indicate the amendments / insertions
/ deletions in comparison with Revised Schedule VI In case of
Statement of Profit & Loss , detailed comparison of the
provisions of Revised Schedule VI and the provisions as per Old
Schedule VI have been provided in a separate sheet
Haribhakti & Co.
Sr No.
GENERAL INSTURCTIONS FOR PREPARATION OF BALANCE SHEET AND
STATEMENT OF PROFIT AND LOSS OF A COMPANYWhere compliance with the
requirements of the Act including Accounting Standards as
applicable to the companies require any change in treatment or
disclosure including addition, amendment, substitution or deletion
in the head/sub-head or any changes interse, in the financial
statements or statements forming part thereof, the same shall be
made and the requirements of the Schedule VI shall stand modified
accordingly.
1
2 The disclosure requirements specified in Part I and Part II of
this Schedule are in addition to and not in substitution of the
disclosure requirements specified in the Accounting Standards
prescribed under the Companies Act, 1956. Additional disclosures
specified in the Accounting Standards shall be made in the notes to
accounts or by way of additional statement unless required to be
disclosed on the face of the Financial Statements. Similarly, all
other disclosures as required by the Companies Act shall be made in
the notes to accounts in addition to the requirements set out in
this Schedule. 3 Notes to accounts shall contain information in
addition to that presented in the Financial Statements and shall
provide where required (a) narrative descriptions or
disaggregations of items recognized in those statements and (b)
information about items that do not qualify for recognition in
those statements. Each item on the face of the Balance Sheet and
Statement of Profit and Loss shall be cross-referenced to any
related information in the notes to accounts. In preparing the
Financial Statements including the notes to accounts, a balance
shall be maintained between providing excessive detail that may not
assist users of financial statements and not providing important
information as a result of too much aggregation. 4 Depending upon
the turnover of the company, the figures appearing in the Financial
Statements may be rounded off as below: Turnover Rounding off (i)
less than one hundred crore rupees (ii) one hundred crore rupees or
more To the nearest hundreds, thousands, lakhs or millions, or
decimals thereof. To the nearest, lakhs, millions or crores, or
decimals thereof.
Once a unit of measurement is used, it should be used uniformly
in the Financial Statements. 5 Except in the case of the first
Financial Statements laid before the Company (after its
incorporation) the corresponding amounts (comparatives) for the
immediately preceding reporting period for all items shown in the
Financial Statements including notes shall also be given. For the
purpose of this Schedule, the terms used herein shall be as per the
applicable Accounting Standards.
6 Sr No. 1
GENERAL INSTURCTIONS FOR PREPARATION OF BALANCE SHEETAn asset
shall be classified as current when it satisfies any of the
following criteria: (a) it is expected to be realized in, or is
intended for sale or consumption in, the companys normal operating
cycle; (b) it is held primarily for the purpose of being traded;
(c) it is expected to be realized within twelve months after the
reporting date; or (d) it is cash or cash equivalent unless it is
restricted from being exchanged or used to settle a liability for
at least twelve months after the reporting date. All other assets
shall be classified as non-current.
2
An operating cycle is the time between the acquisition of assets
for processing and their realization in cash or cash equivalents.
Where the normal operating cycle cannot be identified, it is
assumed to have a duration of 12 months.
Haribhakti & Co.
3
A liability shall be classified as current when it satisfies any
of the following criteria: (a) it is expected to be settled in the
companys normal operating cycle; (b) it is held primarily for the
purpose of being traded; (c) it is due to be settled within twelve
months after the reporting date; or (d) the company does not have
an unconditional right to defer settlement of the liability for at
least twelve months after the reporting date. Terms of a liability
that could, at the option of the counterparty, result in its
settlement by the issue of equity instruments do not affect its
classification. All other liabilities shall be classified as
non-current.
4
A receivable shall be classified as a trade receivable if it is
in respect of the amount due on account of goods sold or services
rendered in the normal course of business. A payable shall be
classified as a trade payable if it is in respect of the amount due
on account of goods purchased or services received in the normal
course of business.
5
Sr No. 1
GENERAL INSTURCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND
LOSSThe provisions of this Part shall apply to the income and
expenditure account referred to in sub-section (2) of Section 210
of the Act, in like manner as they apply to a statement of profit
and loss.
Haribhakti & Co.
PART I Form of BALANCE SHEET Notes : This part of Schedule sets
out the minimum requirements for disclosure on the face of the
Balance Sheet, and the Statement of Profit and Loss (hereinafter
referred to as Financial Statements for the purpose of this
Schedule) and Notes. Line items, sub-line items and sub-totals
shall be presented as an addition or substitution on the face of
the Financial Statements when such presentation is relevant to an
understanding of the companys 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. Name of the Company. Balance
Sheet as at Note No. 2 Figures as at the end of current reporting
period 3 ( ` in) Figures as at the end of previous reporting period
4
Particulars 1 I. EQUITY AND LIABILITIES 1 Shareholders funds (a)
Share capital (b) Reserves and surplus (c) Money received against
share warrants 2 Share application money pending allotment 3
Non-current liabilities (a) Long-term borrowings (b) Deferred tax
liabilities (Net) (c) Other Long term liabilities (d) Long-term
provisions 4 Current liabilities (a) Short-term borrowings (b)
Trade payables (c) Other current liabilities (d) Short-term
provisions TOTAL II. ASSETS Non-current assets 1 (a) Fixed assets
(i) Tangible assets (ii) Intangible assets (iii) Capital
work-in-progress (iv) Intangible assets under development (b)
Non-current investments (c) Deferred tax assets (net) (d) Long-term
loans and advances (e) Other non-current assets 2 Current assets
(a) Current investments (b) Inventories (c) Trade receivables (d)
Cash and cash equivalents (e) Short-term loans and advances (f)
Other current assets TOTAL
Haribhakti & Co.
PART II - Form of STATEMENT OF PROFIT AND LOSS Notes : This part
of Schedule sets out the minimum requirements for disclosure on the
face of the Balance Sheet, and the Statement of Profit and Loss
(hereinafter referred to as Financial Statements for the purpose of
this Schedule) and Notes. Line items, sub-line items and sub-totals
shall be presented as an addition or substitution on the face of
the Financial Statements when such presentation is relevant to an
understanding of the companys 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. Name of the Company. Profit
and loss statement for the year ended Refer Figures for the Note
No. current reporting period ( ` in) Figures for the previous
reporting period
Particulars
I. Revenue From Operations In respect of a company other than a
finance company: Sale of products Sale of services Other operating
revenues Less: Excise duty OR In respect of a finance company:
Interest Other Financial Services II. Other income III. Total
Revenue (I + II) IV. Expenses: Cost of materials consumed
Internally manufactured intermediates or components consumed
Purchases of Stock-in-Trade Changes in inventories of finished
goods work-inprogress and Stock-in-Trade Employee benefits expense
Finance costs Depreciation and amortization expense Other expenses
Total expenses Profit before exceptional and extraordinary items
and V. tax (III-IV) VI. Exceptional items VII. Profit before
extraordinary items and tax (V - VI) VIII. Extraordinary Items IX.
Profit before tax (VII- VIII) X Tax expense: (1) Current tax (2)
Deferred tax
Haribhakti & Co.
Profit (Loss) for the period from continuing operations XI
(VII-VIII) XII Profit/(loss) from discontinuing operations XIII Tax
expense of discontinuing operations Profit/(loss) from
Discontinuing operations (after tax) XIV (XII-XIII) XV Profit
(Loss) for the period (XI + XIV) XVI Earnings per equity share: (1)
Basic (2) Diluted
Haribhakti & Co.
Revised Schedule VIAs per Point No. 6A of General Instructions
for Preparation of Balance SheetRemark / Illustrative
Disclosure
A
Share Capital For each class of share capital (different classes
of preference shares to be treated separately):
a b c d e f
the number and amount of shares authorized; the number of shares
issued, subscribed and fully paid, and subscribed but not fully
paid; par value per share; a reconciliation of the number of shares
outstanding at the beginning and at the end of the reporting
period; the rights, preferences and restrictions attaching to each
class of shares including restrictions on the distribution of
dividends and the repayment of capital; shares in respect of each
class in the company held by its holding company or its ultimate
holding company including shares held by or by subsidiaries or
associates of the holding company or the ultimate holding company
in aggregate; shares in the company held by each shareholder
holding more than 5 percent shares specifying the number of shares
held shares reserved for issue under options and
contracts/commitments for the sale of shares / disinvestment,
including the terms and amounts; For the period of five years
immediately preceding the date as at which the Balance Sheet is
prepared: a) Aggregate number and class of shares allotted as fully
paid up pursuant to contract(s) without payment being received in
cash. b) Aggregate number and class of shares allotted as fully
paid up by way of bonus shares. c) Aggregate number and class of
shares bought back.
Existing (Note 1)
New Insertion ( Note 2) Ammended (Note 7) Existing ( Note 3)
g h i
New Insertion (Note 4) Ammended (Note 7) New Insertion (Note
5)
j k l
Terms of any securities convertible into equity/preference
shares issued along with the earliest date of conversion in
descending order starting from the farthest such date. Calls unpaid
(showing aggregate value of calls unpaid by directors and officers)
Forfeited shares (amount originally paid up)
Existing (Note 7) Existing ( Note 6) Existing (Note 7)
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6(A)(a,b &
c) of Part I of Schedule VI to the Companies Act, 1956Share Capital
As at 31 March 20X1 Number ` As at 31 March 20X0 Number `
Authorised __% preference shares of `___ each Equity Shares of `
___ each Issued __% preference shares of `___ each Equity Shares of
` ___ each Subscribed & fully Paid up __% preference shares of
`___ each Equity Shares of ` ___ each fully paid Subscribed but not
fully Paid up ___ % preference shares of `___each, not fully paid
up Equity Shares of ` ___ each, not fully paid up Total -
Haribhakti & Co.
Note 2 Disclosure pursuant to Note no. 6(A)(d) of Part I of
Schedule VI to the Companies Act, 1956
(Following disclosure should be made for each class of
Shares)Preference Shares As at 31 March 20X1 As at 31 March 20X0
Number Number ` `
Particulars Shares outstanding at the beginning of the year
Shares Issued during the year Shares bought back during the year
Any other movement (please specify) Shares outstanding at the end
of the year
-
-
-
-
Equity Shares Particulars Shares outstanding at the beginning of
the year Shares Issued during the year Shares bought back during
the year Any other movement (please specify) Shares outstanding at
the end of the year As at 31 March 20X1 Number ` As at 31 March
20X0 Number `
Note 3 Disclosure pursuant to Note no. 6(A)(f) of Part I of
Schedule VI to the Companies Act, 1956 (Following disclosure should
be made for each class of Shares)Out of Equity and Preference
shares issued by the Company, shares held by its holding company,
ultimate holding company and their subsidiaries/associates are as
below: Particulars Preference Shares Nature of Relationship As at
31 March 20X1 As at 31 March 20X0
Equity Shares
Note 4 Disclosure pursuant to Note no. 6(A)(g) of Part I of
Schedule VI to the Companies Act, 1956 (if more than 5%)
(Following disclosure should be made for each class of
Shares)Name of Shareholder Preference Shares As at 31 March 20X1 As
at 31 March 20X0 No. of Shares held % of Holding No. of Shares % of
Holding held
Name of Shareholder
Equity Shares As at 31 March 20X1 As at 31 March 20X0 No. of
Shares held % of Holding No. of Shares % of Holding held
Haribhakti & Co.
Note 5 Disclosure pursuant to Note no. 6(A)(i) of Part I of
Schedule VI to the Companies Act, 1956
(Following disclosure should be made for each class of
Shares)
Particulars Preference Shares : Fully paid up pursuant to
contract(s) without payment being received in cash Fully paid up by
way of bonus shares Shares bought back Equity Shares : Fully paid
up pursuant to contract(s) without payment being received in cash
Fully paid up by way of bonus shares Shares bought back
Aggregate No. of Shares (for last 5 Financial Years)
Note 6 Disclosure pursuant to Note no. 6(A)(k) of Part I of
Schedule VI to the Companies Act, 1956 Unpaid Calls By Directors By
Officers `
Note 7 Appropriate disclosures to comply with this point to be
made by the Management
Haribhakti & Co.
Old Schedule VIShare Capital 1 2 3 4 5 6 7 8 Authorisedshares of
Rs.each. Issued (distinguishing between the various classes of
capital and stating the particulars specified below, in respect of
each class) shares of Rs.each. Subscribed(distinguishing between
the various classes of capital and stating the particulars
specified below, in respect of each class) (c) ....... shares of
Rs.... Each Remarks Covered as per point 'a' above Covered as per
point 'b' above Covered above Covered above Covered above Covered
as per point 'i' above Covered as per point 'i' above Deleted
(Marked in Red)
Rs........ called upOf the above shares shares are allotted as
fully paid-up pursuant to a contract without payments being
received in cash. [Of the above shares ___ shares are allotted as
fully paid-up by way of bonus shares] Less:Calls unpaid: (i) By
managing agent or secretaries and treasures and where the managing
agent or secretaries and treasures are a firm, by the partners
there of, and the managing agent or secretaries and treasures are a
private company, by the directors members of that company. (ii) By
directors (iii) By others Add: Forfeited shares (amount originally
paid up) Terms of redemption or conversion (if any) of any
redeemable preference shares must be stated, together with the
earliest date of redemption or conversion. Particulars of any
option on unissued share capital should also be specified.
Particulars of the different classes of preference shares to be
given.
9 10 11 12 13 14
Covered as per point 'l' above Covered as per point 'j' above
Addition to this point Covered above
In case of forfeited shares, amount originally paid-up should be
shown. Any profit on reissue of forfeited shares Deleted (Marked in
should be transferred to capital reserve. Red) In case of
subsidiaries companies, the number of shares held by the holding
company as well as by the ultimate holding company and its
subsidiaries must be separately stated. The Auditor is not required
to certify the correctness of such shareholdings as certified by
the management. Covered as per point 'f' above Deleted Covered as
per point 'b' above Deleted (Marked in Red)
15 16
The issued capital and subscribed capital must be distinguished
into various classes of capital; viz. preference and equity, and
the particulars specified hereunder must be given separately for
each of them. Shares allotted as fully paid-up by way of bonus
shares, should be separately disclosed. The source from which the
bonus shares are issued must also be specified; e.g., by
capitalisation of reserves or profits or from share premium
account, etc. Any capital profit on reissue of forfeited shares
should be transferred to Capital Reserve.
17
Deleted
Haribhakti & Co.
A 1 2 3 4 5 6 7 8 9
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6B of General Instructions
for Preparation of Balance SheetRemark / Illustrative Disclosure
Existing (Note 1) Existing (Note 1) Existing (Note 1) New Insertion
(Note 1) New Insertion (Note 1) New Insertion (Note 1) Existing
(Note 1) Existing (Note 1) Existing (Note 1) Existing
B (i) a b c d e
Reserves and Surplus Reserves and Surplus shall be classified
as: Capital Reserves Capital Redemption Reserve Securities Premium
Reserve Debenture Redemption Reserve Revaluation Reserve Share
Options Outstanding Account Other Reserves (specify the nature and
purpose of each reserve and the amount in respect thereof) Surplus
i.e. balance in Statement of Profit & Loss disclosing
allocations and appropriations such as dividend, bonus shares and
transfer to/from reserves etc. (Additions and deductions since last
balance sheet to be shown under each of the specified heads)
10f
11g
12h
13 14 15(ii) (iii)
A reserve specifically represented by earmarked investments
shall be termed as a fund. Debit balance of statement of profit and
loss shall be shown as a negative figure under the head Surplus.
Similarly, the balance of Reserves and Surplus, after adjusting
negative balance of surplus, if any, shall be shown under the head
Reserves and Surplus even if the resulting figure is in the
negative.
New Insertion (Note 1)
16 17
Haribhakti & Co.
A 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38
39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
61 62 63 64 65 66 67 68
B
C D E F Illustrative disclosure of the above requirements in the
Notes to Accounts
G
H
Note 1 Disclosure pursuant to Note no. 6(B) of Part I of
Schedule VI to the Companies Act, 1956As at 31 March 20X1 ` a.
Capital Reserves Opening Balance (+) Current Year Transfer (-)
Written Back in Current Year Closing Balance b. Capital Redemption
Reserve Opening Balance (+) Current Year Transfer (-) Written Back
in Current Year Closing Balance c. Securities Premium Account
Opening Balance Add : Securities premium credited on Share issue
Less : Premium Utilised for various reasons Premium on Redemption
of Debentures For Issuing Bonus Shares Closing Balance d. Debenture
Redemption Reserve Opening Balance (+) Current Year Transfer (-)
Written Back in Current Year Closing Balance e. Revaluation Reserve
Opening Balance (+) Current Year Transfer (-) Written Back in
Current Year Closing Balance f. Share Options Outstanding Account
Opening Balance (+) Current Year Transfer (-) Written Back in
Current Year Closing Balance g. Other Reserves (Specify the nature
and purpose of each reserve) Opening Balance (+) Current Year
Transfer (-) Written Back in Current Year Closing Balance As at 31
March 20X0 `
Reserves & Surplus
Haribhakti & Co.
A 69 70 71 72 73 74 75 76 77 78 79 80
Bh. Surplus
COpening balance
D
E
F
G
H
(+) Net Profit/(Net Loss) For the current year (+) Transfer from
Reserves (-) Proposed Dividends (-) Interim Dividends (-) Transfer
to Reserves Closing Balance Total Note: 1. Reserve specifically
represented by earmarked investments shall be termed as a fund 2.
Debit balance of P & L shall be shown as negative figure under
surplus instead of presenting on the asset side -
81
82 83 84 85 86 87 88 892
Old Schedule VIReserves and Surplus 1 Capital Reserves. Capital
Redemption Reserve. Share Premium Account (cc) (cc) The item "Share
Premium Account" shall include details of its utilisation in the
manner provided in section 78 in the year of utilisation. 4 Other
Reserves specifying the nature of each reserve and the amount in
respect thereof. Less: Debit balance in profit and loss account,
(if any)(h) Remarks Covered as per point 'a' above Covered as per
point 'b' above Covered as per point 'c' above Deleted Covered as
per point 'g' above To be shown under reserves as per point iii
above To be shown under reserves as per point iii above Covered as
per point 'h' above Deleted Deleted Covered as per point 'h' above
Covered as per point 'ii' above
903
91 92 93
94(h) The debit balance in the Profit and Loss Account shall be
shown as a deduction from the uncommitted reserves, if any
955
96 97 98 99
Surplus, i.e. balance in the profit and loss accounts after
providing for proposed allocation namely:Dividend, Bonus or
Reserves Proposed additions to Reserves Sinking Funds Additions and
deductions since last balance - sheet to be shown under each of the
specified heads. The word fund in relation to any Reserve should be
used only where such Reserve is specifically represented by
earmarked investments.
6 7 8 9
100 101
Haribhakti & Co.
A 1 2 3 4
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6G of General Instructions
for Preparation of Balance SheetRemark / Illustrative
Disclosure
Share Application Money Pending Allotment G(g) Application money
received for allotment of securities and due for refund and
interest accrued thereon. Share application money includes advances
towards allotment of share capital. The terms and conditions
including the number of shares proposed to be issued, the amount of
premium ,if any, and the period before which shares shall be
allotted shall be disclosed. It shall also be disclosed whether the
company has sufficient authorized capital to cover the share
capital amount resulting from allotment of shares out of such share
application money. Further, the period for which the share
application money has been pending beyond the period for allotment
as mentioned in the document inviting application for shares along
with the reason for such share application money being pending
shall be disclosed. Share application money not exceeding the
issued capital and to the extent not refundable shall be shown
under the head Equity and share application money to the extent
refundable i.e., the amount in excess of subscription or in case
the requirements of minimum subscription are not met, shall be
separately shown under Other current liabilities
New Insertion (Note 1)
5 6 7 8 9 10 11 12 13 14 15 16 17
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6G of Part I of
Schedule VI to the Companies Act, 1956 Share application money not
exceeding the issued capital and to the extent not refundable is to
be disclosed under this line item. 1 2 3 4 5 6 terms and conditions
number of shares proposed to be issued the amount of premium, if
any the period before which shares are to be allotted whether the
company has sufficient authorized share capital to cover the share
capital amount on allotment of shares out of share application
money The period for which the share application money has been
pending beyond the period for allotment as mentioned in the share
application form along with the reasons for such share application
money being pending.
18 19
Haribhakti & Co.
Revised Schedule VIAs per Point No. 6C of General Instructions
for Preparation of Balance SheetRemark / Illustrative Disclosure
Borrowings have been bifurcated into long term and short term. (i)
(a) (b) Long-term borrowings shall be classified as:
Bonds/debentures Term loans - from banks - From other parties
Deferred payment liabilities. Deposits. Loans and advances from
related parties. Long term maturities of finance lease obligations
Other loans and advances (specify nature) Borrowings shall further
be sub-classified as secured and unsecured. Nature of security
shall be specified separately in each case. Where loans have been
guaranteed by directors or others, the aggregate amount of such
loans under each head shall be disclosed. Bonds/debentures (along
with the rate of interest and particulars of redemption or
conversion, as the case may be) shall be stated in descending order
of maturity or conversion, starting from farthest redemption or
conversion date, as the case may be. Where bonds/debentures are
redeemable by installments, the date of maturity for this purpose
must be reckoned as the date on which the first installment becomes
due. Particulars of any redeemed bonds/ debentures which the
company has power to reissue shall be disclosed. Terms of repayment
of term loans and other loans shall be stated. Period and amount of
continuing default as on the balance sheet date in repayment of
loans and interest, shall be specified separately in each case.
Existing (Note 1) Existing (Note 1) New Insertion (Note 1) Existing
(Note 1) Existing (Note 1) New Insertion (Note 1) Existing (Note 1)
Existing (Note 1) Existing (Note 1)
C.
Long Term Borrowings
(c) (d) (e) (f) (g) (ii) (iii) (iv)
Existing (Note 1)
(v) (vi) (vii)
Existing (Note 1) New Insertion (Note 1) New Insertion (Note
1)
Haribhakti & Co.
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6(C) of Part I
of Schedule VI to the Companies Act, 1956As at 31 March 20X1 `
Secured (a) Bonds/debentures *( state in descending order of
maturity or conversion, starting from the farthest redemption or
conversion date) ___ (Previous Year: ___) __ % Debentures of `___
each redeemable at ___ on ________ (secured by ________) (of the
above, ` ____ is guaranteed by Directors and / or others) Details
of redeemed bonds/debentures which the company has power to
reissue: ___________________________ *Terms of Repayment _______
(b) Term loans from banks (Secured By__________) from other parties
(Secured By__________) (of the above, ` ____ is guaranteed by
Directors and / or others) *Terms of Repayment _______ (c) Deferred
payment liabilities (Secured by ________) (of the above, ` ____ is
guaranteed by Directors and / or others) *Terms of Repayment
_______ (d) Deposits (Secured By__________) (of the above, ` ____
is guaranteed by Directors and / or others) *Terms of Repayment
_______ (e) Loans and advances from related parties (Secured
By__________) (of the above, ` ____ is guaranteed by Directors and
/ or others) *Terms of Repayment _______ (f) Long term maturities
of finance lease obligations (Secured By__________) (of the above,
` ____ is guaranteed by Directors and / or others) *Terms of
Repayment _______ (g) Other loans and advances (specify nature)
(Secured By__________) (of the above, ` ____ is guaranteed by
Directors and / or others) *Terms of Repayment _______ As at 31
March 20X0 `
Long Term Borrowings
Haribhakti & Co.
In case of continuing default as on the balance sheet date in
repayment of loans and interest with respect to (b) (e) & (g)
1. Period of default 2. Amount Unsecured (a) Bonds/debentures *(
state in descending order of maturity or conversion, starting from
the farthest redemption or conversion date) ___ (Previous Year:
___) __ % Debentures of `___ each redeemable at ___ on ________ (of
the above, ` ____ is guaranteed by Directors and / or others)
Details of redeemed bonds/debentures which the company has power to
reissue: ___________________________ *Terms of Repayment _______
(b) Term loans from banks from other parties (of the above, ` ____
is guaranteed by Directors and / or others) *Terms of Repayment
_______ (c) Deferred payment liabilities (of the above, ` ____ is
guaranteed by Directors and / or others) *Terms of Repayment
_______ (d) Deposits (of the above, ` ____ is guaranteed by
Directors and / or others) *Terms of Repayment _______ (e) Loans
and advances from related parties (of the above, ` ____ is
guaranteed by Directors and / or others) *Terms of Repayment
_______ (f) Long term maturities of finance lease obligations (of
the above, ` ____ is guaranteed by Directors and / or others)
*Terms of Repayment _______ (g) Other loans and advances (specify
nature) (of the above, ` ____ is guaranteed by Directors and / or
others) *Terms of Repayment _______ * Terms of Repayment should
include the period of maturity with respect to the Balance Sheet
date, number and amount of instalments due , the applicable rate of
interest and other significant relevant terms if any -
In case of continuing default as on the balance sheet date in
repayment of loans and interest with respect to (b) (e) & (g)
1. Period of default 2. Amount Total -
Haribhakti & Co.
Old Schedule VISecured Loans 1 2 3 4 5 6 7 8 9 10 11 Debentures
Loans and Advances from Banks Loans and Advances from Subsidiaries
Other Loans and Advances Loans from directors and managers should
be shown separately, under each of the above sub-head. Interest
accrued and due on Secured Loans should be included under the
appropriate sub-heads under the head "SECURED LOANS". The nature of
the security to be specified in each case. Where loans have been
guaranteed by managers and/or directors, a mention thereof shall
also be made and the aggregate amount of such loans under each head
Terms of redemption or conversion (if any) of debentures issued
must be stated together with earliest date of redemption or
conversion. Particulars of any redeemed debentures which the
company has power to issue should be given. Where any of the
company's debentures are held by a nominee or a trustee for the
company, the nominal amount of the debentures and the amount at
which they are stated in the books of the company shall be stated.
Remarks Covered as per point 'i(a)' above Covered as per point
'i(b)' above Covered as per point 'i(e)' above Covered as per point
'i(g)' above Covered as per point 'i(e)' above Deleted Covered as
per point 'ii' above Covered as per point 'iii' above Covered as
per point 'iV' above Covered as per point 'V' above Deleted
Unsecured Loans 1 2 3 Fixed Deposits Loans and Advances from
subsidiaries Short Term Loans and Advances a. from banks b. from
others Other Loans and Advances a. from banks b. from others Loans
from directors and managers should be shown separately, under each
of the above sub-head. Interest accrued and due on Unsecured Loans
should be included under the appropriate sub-heads under the head
"UNSECURED LOANS". Where loans have been guaranteed by managers
and/or directors, a mention thereof shall also be made and the
aggregate amount of such loans under each head Short Term Loans
will include those which are due for not more than one year as at
the date of the balancesheet.
Remarks Deleted (Marked in Red) Covered as per point 'i(e)'
above Deleted (Marked in Red) Deleted (Marked in Red) Covered as
per point 'i(e)' above Deleted Covered as per point 'iii' above
Deleted
4
5 6 7 8
Haribhakti & Co. A 1 2 3 4 5 6(b) Others
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6D of General Instructions
for Preparation of Balance SheetRemark / Illustrative Disclosure
New Insertion (Note 1) New Insertion (Note 1)
D
Other Long Term Liabilities Other Long Term Liabilities shall be
classified as:
(a)
Trade Payables
7 8 9 10 11 12 13 14 15 16 17 18 19 20
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6(D) of Part I
of Schedule VI to the Companies Act, 1956As at 31 March 20X1 ` (a)
Trade Payables (b) Others Total As at 31 March 20X0 `
Other Long Term Liabilities
Haribhakti & Co.
A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
25 26 27 28 29 30 31 32 33
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6E of General Instructions
for Preparation of Balance SheetRemark / Illustrative Disclosure
Existing (Note 1) Existing (Note 1)
E The amounts shall be classified as: a b Provision for employee
benefits Others (Specify nature)
Long Term Provisions
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6(E) of Part I
of Schedule VI to the Companies Act, 1956As at 31 March 20X1 ` (a)
Provision for employee benefits Superannuation (unfunded) Gratuity
(unfunded) Leave Encashment (unfunded) ESOP / ESOS (b) Others
(Specify nature) Total As at 31 March 20X0 `
Long Term Provisions
Old Schedule VIProvisions 1 2 3 4 5 6 Provisions for taxation
Proposed dividends For contingencies For provident fund scheme For
insurance, pension and similar staff benefit schemes Other
provisions Remarks Deleted Deleted Deleted Deleted Deleted (Marked
in Red) Covered as per point 'b' above
34
Haribhakti & Co.
A 1 2 3 4
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6F of General Instructions
for Preparation of Balance SheetF Short Term Borrowings Remark /
Illustrative Disclosure Borrowings have been bifurcated into long
term and short term. (i) (a) Short-term borrowings shall be
classified as: Loans repayable on demand - from banks - from other
parties Loans and advances from related parties Deposits Other
loans and advances (specify nature) Borrowings shall further be
sub-classified as secured and unsecured. Nature of security shall
be specified separately in each case. Where loans have been
guaranteed by directors or others, the aggregate amount of such
loans under each head shall be disclosed. Period and amount of
continuing default as on the balance sheet date in repayment of
loans and interest, shall be specified separately in each case.
Existing (Note 1) New Insertion (Note 1) Existing (Note 1) Existing
(Note 1) Existing (Note 1) Existing (Note 1) New Insertion (Note
1)
5 6
7(b)
8 9 10 11
(c) (d) (ii) (iii)
12(iv)
13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
34 35 36 37 38 39 40 41 42
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6(F) of Part I
of Schedule VI to the Companies Act, 1956As at 31 March 20X1 `
Secured (a) Loans repayable on demand from banks (Secured
By__________) from other parties (Secured By__________) (of the
above, ` ____ is guaranteed by Directors and / or others) (b) Loans
and advances from related parties (Secured By__________) (of the
above, ` ____ is guaranteed by Directors and / or others) (c)
Deposits (Secured By__________) (of the above, ` ____ is guaranteed
by Directors and / or others) (d) Other loans and advances (specify
nature) (Secured By__________) (of the above, ` ____ is guaranteed
by Directors and / or others) As at 31 March 20X0 `
Short Term Borrowings
43 44 45
In case of continuing default as on the balance sheet date in
repayment of loans and interest with respect to (a) (b) & (d)
1. Period of default 2. Amount
Haribhakti & Co.
A 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63
B
CUnsecured (a) Loans repayable on demand from banks from other
parties
D
E
F
G
H
(of the above, ` ____ is guaranteed by Directors and / or
others) (b) Loans and advances from related parties (of the above,
` ____ is guaranteed by Directors and / or others) (c) Deposits (of
the above, ` ____ is guaranteed by Directors and / or others) (d)
Other loans and advances (specify nature) (of the above, ` ____ is
guaranteed by Directors and / or others) In case of continuing
default as on the balance sheet date in repayment of loans and
interest with respect to (a) (b) & (d) 1. Period of default 2.
Amount Total -
64 65 66 67 68 69 70
Haribhakti & Co.
A 71 72 73 74 75 76
B
C
D
E
F
G
H
Old Schedule VISecured Loans 1 2 3 4 Debentures Loans and
Advances from Banks Loans and Advances from Subsidiaries Other
Loans and Advances Loans from directors and managers should be
shown separately, under each of the above sub-head. Interest
accrued and due on Secured Loans should be included under the
appropriate sub-heads under the head "SECURED LOANS". The nature of
the security to be specified in each case. Where loans have been
guaranteed by managers and/or directors, a mention thereof shall
also be made and the aggregate amount of such loans under each head
Terms of redemption or conversion (if any) of debentures issued
must be stated together with earliest date of redemption or
conversion. Particulars of any redeemed debentures which the
company has power to issue should be given. Where any of the
company's debentures are held by a nominee or a trustee for the
company, the nominal amount of the debentures and the amount at
which they are stated in the books of the company shall be stated.
Remarks Deleted Deleted Covered as per point 'i(b)' above Covered
as per point 'i(d)' above Covered as per point 'i(e)' above Deleted
Covered as per point 'ii' above Covered as per point 'iii' above
Deleted Deleted Deleted
775
786
797
808
819
82 83
10 11
84 85 86 871
Remarks Unsecured Loans Fixed Deposits Loans and Advances from
subsidiaries Short Term Loans and Advances a. from banks b. from
others Other Loans and Advances a. from banks b. from others Loans
from directors and managers should be shown separately, under each
of the above sub-head. Interest accrued and due on Unsecured Loans
should be included under the appropriate sub-heads under the head
"UNSECURED LOANS". Where loans have been guaranteed by managers
and/or directors, a mention thereof shall also be made and the
aggregate amount of such loans under each head Short Term Loans
will include those which are due for not more than one year as at
the date of the balancesheet. Deleted (Marked in Red) Covered as
per point 'i(b)' above Covered as per point 'i(a)' above Deleted
(Marked in Red) Covered as per point 'i(e)' above Deleted Covered
as per point 'iii' above Deleted
882
893
904
915
926
937
948
95
Haribhakti & Co.
A 1 2 3 4 5 6 7 8 9 10 11
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6G of General Instructions
for Preparation of Balance SheetRemark / Illustrative Disclosure
New Insertion (Note 1) New Insertion (Note 1) Existing (Note 1) New
Insertion (Note 1) New Insertion (Note 1)
G The amounts shall be classified as: (a) (b) (c) (d) (e) (f)
(g) Current maturities of long-term debt
Other Current Liabilities
Current maturities of finance lease obligations Interest accrued
but not due on borrowings Interest accrued and due on borrowings
Income received in advance Unpaid dividends
Existing (Note 1) Application money received for allotment of
securities and due for refund and interest accrued thereon. Share
application money includes advances towards allotment of share
capital. The terms and conditions including the number of shares
proposed to be issued, the amount of premium ,if any, and the
period before which shares shall be allotted shall be disclosed. It
shall also be disclosed whether the company has sufficient
authorized capital to cover the share capital amount resulting from
allotment of shares out of such share application money. Further,
the period for which the share application money has been pending
beyond the period for allotment as mentioned in the document
inviting application for New Insertion (Note 2) shares along with
the reason for such share application money being pending shall be
disclosed. Share application money not exceeding the issued capital
and to the extent not refundable shall be shown under the head
Equity and share application money to the extent refundable i.e.,
the amount in excess of subscription or in case the requirements of
minimum subscription are not met, shall be separately shown under
Other current liabilities
12 13 14 15 16
(h) (i) (j)
Unpaid matured deposits and interest accrued thereon Unpaid
matured debentures and interest accrued thereon Other payables
(specify nature)
Existing (Note 1) Existing (Note 1) Existing (Note 1)
Haribhakti & Co.
A 17 18 19 20 21 22 23 24 25 26 27 28 29
B
C D E F Illustrative disclosure of the above requirements in the
Notes to Accounts
G
H
Note 1 Disclosure pursuant to Note no. 6(G) of Part I of
Schedule VI to the Companies Act, 1956As at 31 March 20X1 ` (a)
Current maturities of long-term debt (b) Current maturities of
finance lease obligations (c ) Interest accrued but not due on
borrowings (d) Interest accrued and due on borrowings (e) Income
received in advance (f) Unpaid dividends (g) Application money
received for allotment of securities and due for refund (Refer Note
2) (h) Unpaid matured deposits and interest accrued thereon (i)
Unpaid matured debentures and interest accrued thereon (j) Other
payables (specify nature) Total As at 31 March 20X0 `
Other Current Liabilities *
30 31 32 33 34 35 36 37 38
Note 2 Disclosure pursuant to Note no. 6G of Part I of Schedule
VI to the Companies Act, 1956 All amounts out of Share Application
money which are refundable to be shown under this head
(non-refundable portion of share application money will form part
of 'Share Application Money Pending Allotment' (Balance Sheet))
39 40 41 42 43 44 45 46 47 48 49 50 51 1 2 3 4 5 6 7 terms and
conditions number of shares proposed to be issued the amount of
premium, if any the period before which shares are to be allotted
whether the company has sufficient authorized share capital to
cover the share capital amount on Interest accrued on amount due
for refund The period for which the share application money has
been pending beyond the period for* for definition of current
liabilities please refer
Haribhakti & Co.
A 52 53 54 55
B
C
D
E
F
G
H
Old Schedule VICurrent Liabilities 1 2 Acceptances Sundry
creditors (a) total outstanding dues of Micro and Small Enterprises
(Refer to note no. 18 in notes to accounts) (b) total outstanding
dues of creditors other than Micro and Small Enterprises Subsidiary
companies Advance payments and unexpired discounts for the portion
for which value has still to be given e.g. in the case of the
following classes of companies: Newspaper, Fire Insurance,
theatres, clubs, banking, steamship, companies, etc. Investor
Education and Protection Fund shall be credited by following
amounts namely: Unpaid dividend Unpaid application money received
for allotment of securities and due for refund Unpaid Matured
Deposits Unpaid Matured Debentures Interest accrued on (a) to (d)
above Other Liabilities (if any) Interest accrued but not due on
loans Covered as per point 'f' above Covered as per point 'g' above
Covered as per point 'h' above Covered as per point 'i' above
Covered as per point 'h & i' above Covered as per point 'j'
above Covered as per point 'd' above Remarks Deleted Deleted
56 57
3 4
Deleted Deleted
58 59 60
5 (a) (b)
61(c)
62(d)
63(e)
646
657
66
Haribhakti & Co.
A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
25 26 27 28 29 30 31 32 33 34 35
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6H of General Instructions
for Preparation of Balance SheetRemark / Illustrative Disclosure
Existing (Note 1) Existing (Note 1)
H The amounts shall be classified as: a b Provision for employee
benefits Others (Specify nature)
Short Term Provisions
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. 6(H) of Part I
of Schedule VI to the Companies Act, 1956As at 31 March 20X1 ` (a)
Provision for employee benefits Salary & Reimbursements
Contribution to PF Gratuity (Funded) Leave Encashment (funded)
Superannuation (funded) ESOP /ESOS (b) Others (Specify nature)
Total As at 31 March 20X0 `
Short Term Provisions
Old Schedule VIProvisions 1 2 3 4 5 6 Provisions for taxation
Proposed dividends For contingencies For provident fund scheme For
insurance, pension and similar staff benefit schemes Other
provisions Remarks Deleted Deleted Deleted Deleted Deleted (Marked
in Red) Covered as per point 'b' above
36
Haribhakti & Co.
A 1 2 3
B
C
D
E
F
G
H
I
J
K
L
M
N
O
Revised Schedule VIAs per Point No. 6I to 6J of General
Instructions for Preparation of Balance SheetRemark / Illustrative
Disclosure
I to L 4 5 6 7 8 9 10 11 12 13 14 15(iii)
Fixed Assets
I (i) a b c d e f g (ii) Classification shall be given as: Land
Buildings Plant and Equipment Furniture and Fixtures Vehicles
Office equipment Others (specify nature)
Tangible Assets Amended (Note 1)
Assets under lease shall be separately specified under each
class of asset. A reconciliation of the gross and net carrying
amounts of each class of assets at the beginning and end of the
reporting period showing additions, disposals, acquisitions through
business combinations and other adjustments and the related
depreciation and impairment losses/reversals shall be disclosed
separately. Where sums have been written off on a reduction of
capital or revaluation of assets or where sums have been added on
revaluation of assets, every balance sheet subsequent to date of
such write-off, or addition shall show the reduced or increased
figures as applicable and shall by way of a note also show the
amount of the reduction or increase as applicable together with the
date thereof for the first five years subsequent to the date of
such reduction or increase. Intangible assets Classification shall
be given as: Goodwill. Brands /trademarks. Computer software.
Mastheads and publishing titles. Mining rights. Copyrights, and
patents and other intellectual property rights, services and
operating rights. Recipes, formulae, models, designs and
prototypes. Licenses and franchise. Others (specify nature). A
reconciliation of the gross and net carrying amounts of each class
of assets at the beginning and end of the reporting period showing
additions, disposals, acquisitions through business combinations
and other adjustments and the related amortization and impairment
losses/reversals shall be disclosed separately.
New insertion (note 1) Existing
16(iv)
Existing
17 18 19 20 21 22 23 24 25 26 27 28 29
J (i) (a) (b) (c) (d) (e) (f) (g) (h) (i) (ii)
New insertion (note 1)
Existing (Note 1)
30 31(iii)
Where sums have been written off on a reduction of capital or
revaluation of assets or where sums have been added on revaluation
of assets, every balance sheet subsequent to date of such writeoff,
or addition shall show the reduced or increased figures as
applicable and shall by way of a note also show the amount of the
reduction or increase as applicable together with the date thereof
for the first five years subsequent to the date of such reduction
or increase.
Existing (Note 2)
32 33K Capital Work-in-Progress
34 35L Intangible assets under Development
Amended (Note 1) Amended (Note 1)
36
Haribhakti & Co.
A 37 38 39 40 41 42
B
C
D
E
F
G
H
I
J
K
L
M
N
O
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no. I (i), (ii),
(iii); Note no. J (i),(ii); Note no. J and Note no. L of Part I of
Schedule VI to the Companies Act, 1956Fixed Assets Balance as at 1
April 20X0 Additions/ (Disposals) Gross Block Acquired through
business combinations ` Revaluations/ (Impairments) Balance as at
31 Balance as at March 20X1 1 April 20X0 Accumulated Depreciation
Depreciation charge for the year ` Adjustment due to revaluations `
On disposals Net Block Balance as at 31 Balance as at 1 Balance as
at 31 March 20X1 April 20X0 March 20X1
43 44 a 45 46 47 48 49 50 51 52 53 54 Tangible Assets (Not Under
Lease) Land Buildings Plant and Equipment Furniture and Fixtures
Vehicles Office equipment Others (specify nature)Total (i)
`
`
`
`
`
`
`
`
`
-
-
-
-
-
-
-
-
-
-
-
-
Haribhakti & Co.
A 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74
75
B
C Tangible Assets (Under Lease) Land Buildings Plant and
Equipment Furniture and Fixtures Vehicles Office equipment Others
(specify nature)Total (ii)
D
E
F
G
H
I
J
K
L
M
N
O
-
-
-
-
-
-
-
-
-
-
-
-
Total (i+ii) b Intangible Assets Goodwill Brands /trademarks
Computer software Mastheads and publishing titles Mining rights
Copyrights, and patents and other intellectual property rights,
services and operating rights Recipes, formulae, models, designs
and prototypes Licenses and franchise Others (specify
nature)Total
76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96
97 98 99 100 101 102 c
-
-
-
-
-
-
-
-
-
-
-
-
Capital Work In ProgressTotal -
d
Intangible assets under Development
Total
-
-
-
-
-
-
-
-
-
-
-
-
Note 2 Disclosure pursuant to Note no.I (iv) and J (iii) of Part
I of Schedule VI to the Companies Act, 1956 The following
disclosure should be made for each class of asset as requiredYear
Particulars Asset details: Balance as at 1 April Impairment/
Revaluation Balance as at 31 March 20X0-X1 ` 20X1-X2 ` 20X2-X3 `
20X3-X4 ` 20X4-X5 `
Haribhakti & Co.
A 103 104 105 106 107
B
C
D
E
F
G
H
I
J
K
L
M
N
O
Old Schedule VIFixed Assets1 Distinguishing as far as possible
between expenditure upon a goodwill
RemarksPresentation modified AmendedCovered in point J
108 109 110 111 112 113 114 115 116 117 1182
b land c buildings d leaseholds e railway sidings f plant and
machinery g furniture and fittings h development of property i
patents, trade marks and designs j live-stock k vehicles, etc.
Under each head the original cost, and the additions thereto and
deductions therefrom during the Covered as per year, and total
depreciation written off or provided up to the end of the year to
be stated. point I and J above Where the original cost aforesaid
and additions and deductions thereto, relate to any fixed asset
which Deleted has been acquired from a country outside India, and
in consequence of a change in the rate of exchange at any time
after the acquisition of such asset, there has been an increase or
reduction in the liability of the company, as expressed in Indian
currency, for making payment towards the whole or a part of the
cost of the asset or for repayment of the whole or a part of moneys
borrowed by the company from any person, directly or indirectly in
any foreign currency specifically for the purpose of acquiring the
asset (being in either case the liability existing immediately
before the date on which the change in the rate of exchange takes
effect), the amount by which the liability is so increased or
reduced during the year, shall be added to, or, as the case may be
deducted from the cost, and the amount arrived at after such
addition or deduction shall be taken to be the cost of the fixed
asset. Explanation 1: This paragraph shall apply in relation to all
balance-sheets that may be made out as at the 6th day of June,
1966, or any day thereafter and where, at the date of issue of the
notification of the Government of India, in the Ministry of
Industrial Development and Company Affairs (Department of Company
Affairs), G.S.R. No. 129, dated the 3rd day of January, 1968, any
balance sheet, in relation, to which this paragraph applies, has
already been made out and laid before the company in Annual General
Meeting, the adjustment referred to in this paragraph may be made
in the first balance-sheet made out after the issue of the said
notification. Explanation 2:-In this paragraph, unless the context
otherwise requires, the expressions "rate of exchange", "foreign
currency" and "Indian Currency" shall have the meanings
respectively assigned to them under sub-section (1) of section 43A
of the Income-tax Act, 1961 (43 of 1961), and Explanation 2 and
Explanation 3 of the said sub-section shall, as far as may be,
apply in relation to the said paragraph as they apply to the said
sub-section (1). 9[In every case where the original cost connote be
ascertained, without unreasonable expense or delay, the valuation
shown by the books shall be given. For the purposes of this
paragraph, such valuation shall be the net amount at which an asset
stood in the companys books at the Where sums have been written off
on a reduction of capital or a revaluation of assets, every balance
No change sheet, (after the first balance sheet) subsequent to the
reduction or revaluation shall show the reduced figures and with
the date of the reduction in place of the original cost. Each
balance sheet for the first five years subsequent to the date of
the reduction, shall show also the Covered as per amount of the
reduction made. point I(iv) and J (iii) above Similarly, where sums
have been added by writing up the assets, every balance-sheet
subsequent to Covered as per such writing up shall show the
increased figures with the date of the increase in place of the
original point I(iv) and J cost. Each balance sheet for the first
five years subsequent to the date of writing up shall also show
(iii) above the amount of increase made. 11[Explanation.- Nothing
contained in the preceding two paragraphs shall apply to any
adjustment made in accordance with the second paragraph.]
1193
1204
121
122
123
Haribhakti & Co.
A 1 2 3
B
C
D
E
F
G
H
I
J
K
L
M
Revised Schedule VIAs per Point No. 6K of General Instructions
for Preparation of Balance SheetK. Remark / Illustrative
Disclosure
4 5 6 7 8 9 10 11 12 13 14 15
Non Current Investments K. (i) (a) (b) (c) (d) (e) (f) (g) (h)
Non-current investments Non-current investments shall be classified
as trade investments and other investments and further classified
as: Investment property Investments in Equity Instruments
Investments in preference shares Investments in Government or trust
securities Investments in debentures or bonds Investments in Mutual
Funds Investments in partnership firms Other non-current
investments (specify nature) Under each classification, details
shall be given of names of the bodies corporate (indicating
separately whether such bodies are (i) subsidiaries, (ii)
associates, (iii) joint ventures, or (iv) controlled special
purpose 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). In regard
to investments in the capital of partnership firms, the names of
the firms (with the names of all their partners, total capital and
the shares of each partner) shall be given.
New insertion (Note 2)
16 17(ii)
Investments carried at other than at cost should be separately
stated specifying the basis for valuation thereof
18 19 20 21 22 23 24
New Insertion (Note 1) Existing (Note 1)
(iii) (a) (b) (c)
The following shall also be disclosed: Aggregate amount of
quoted investments and market value thereof Aggregate amount of
unquoted investments Aggregate provision for diminution in value of
investments
Haribhakti & Co.
A 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45
46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62
C D E Illustrative disclosure of the above requirements in the
Notes to Accounts Note 1 Disclosure pursuant to Note no. K (i) of
Part I of Schedule VI to the Companies Act, 1956 ParticularsAs at
31 March 20X1 As at 31 March 20X0 ` `
B
F
G
H
I
J
K
L
M
A
Trade Investments (Refer A below)(a) Investment Properties (b)
Investment in Equity instruments (c) Investments in preference
shares (d) Investments in Government or Trust securities (e)
Investments in debentures or bonds (f) Investments in Mutual Funds
(g) Investments in partnership firms* (h) Other non-current
investments (specify nature) Total (A) -
B
Other Investments (Refer B below)(a) Investment Properties (b)
Investment in Equity instruments (c) Investments in preference
shares (d) Investments in Government or Trust securities (e)
Investments in debentures or bonds (f) Investments in Mutual Funds
(g) Investments in partnership firms* (h) Other non-current
investments (specify nature) Total (B) Grand Total (A + B) Less :
Provision for dimunition in the value of Investments Total -
Particulars Aggregate amount of quoted investments (Market value
of ` __ (Previous Year ` __) Aggregate amount of unquoted
investments (Previous Year ` __)
20X1 `
20X0 `
Haribhakti & Co.
A 63
B C A. Details of Trade Investments Sr. No. Particulars
D Subsidiary / Associate / JV/ Controlled Special Purpose Entity
/ Others (3)
E
F
G Quoted / Unquoted
H Partly Paid / Fully paid
I
J
K Amount (`)
L
M Basis of Valuation #
No. of Shares / Units
Extent of Holding (%)
64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84
85 86 87 88 89 90 91 92 93 94 95 96 97 98 99
(1) (a)
(2) Investment Properties
20X1 (4)
20X0 (5)
(6)
(7)
20X1 (8)
20X0 (9)
20X1 (10)
20X0 (11)
(12)
(b)
Investment in Equity Instruments(e.g. Equity Shares of `___ each
of ___ Limited)
(c)
Investments in Preference Shares
(d)
Investments in Government or Trust securities
(e)
Investments in Debentures or Bonds
(f)
Investments in Mutual Funds
(g) (h)
Investments in partnership firms* Other non-current investments
(specify nature)(i) Limited Liability Partnership **
Total,
-
-
Haribhakti & Co.
A 100
B C B. Details of Other Investments Sr. No. Particulars
D Subsidiary / Associate / JV/ Controlled Special Purpose Entity
/ Others (3)
E
F
G Quoted / Unquoted
H Partly Paid / Fully paid
I
J
K Amount (`)
L
M Basis of Valuation #
No. of Shares / Units
Extent of Holding (%)
101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116
117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133
134 135 136 137 138 139 140 141 142
(1) (a)
(2) Investment Properties
20X1 (4)
20X0 (5)
(6)
(7)
20X1 (8)
20X0 (9)
20X1 (10)
20X0 (11)
(12)
(b)
Investment in Equity Instruments(e.g. Equity Shares of `___ each
of ___ Limited)
(c)
Investments in Preference Shares
(d)
Investments in Government or Trust securities
(e)
Investments in Debentures or Bonds
(f)
Investments in Mutual Funds
(g) (h)
Investments in partnership firms* Other non-current investments
(specify nature)(i) Limited Liability Partnership **
Total * G. Investment in _________(Name of the Firm) Total
Capital of the Firm Company's Share in the capital Share of each
partner in the profits of the Firm Partner 1 Partner 2
-
-
Haribhakti & Co.
A 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157
158
B
C
D
E
F
G
H
I
J
K
L
M
** G. Investment in _________(Name of the LLP) Total Capital of
the LLP Company's Share in the capital Share of each partner in the
profits of the LLP Partner 1 Partner 2 # Disclosure for basis of
valuation should either be of: a) At Cost b) At cost less provision
for other than temporary diminution c) Lower of cost and fair
value
Haribhakti & Co.
A 159 160 161 162 163
B
C
D
E
F
G
H
I
J
K
L
M
Old Schedule VIA. 1) 2) Investments Showing nature of
investments and mode of valuation, for example, cost or market
value and distinguishing betweenInvestments in Government or Trust
Securities. Investments in shares, debentures or bonds (showing
separately shares fully paid-up and partly paid-up and also
distinguishing the different classes of shares and showing also in
similar details investments in shares, debentures or bonds of
subsidiary companies. Immovable properties. Investments in the
Capital of partnership firms. Balance of unutilised monies raised
by issue. The following shall also be disclosed: (a) Aggregate
amount of company's quoted investments and also the market value
thereof shall be shown; (b) Aggregate amount of unquoted
investments shall also be shown; All unutilised monies out of the
issue must be separately disclosed in the Balance Sheet of the
company indicating the form in which such unutilised funds have
been invested. Classified into Current and Non Current and detailed
disclosures are prescribed. Remarks
164 165 166 167 168 169 170 171 172 173
3) 4) 5)
Haribhakti & Co.
A 1 2 3 4 5
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6L of General Instructions
for Preparation of Balance SheetL. Long-term loans and advances
Remark / Illustrative Disclosure
6 7 8 9 10 11 12 13 14 15 16 17 18 19
Loans and advances have been bifurcated into long term and short
term. (i) a b c d (ii) a b c (iii) Allowance for bad and doubtful
loans and advances shall be disclosed under the relevant heads
separately. (iv) Loans and advances due by directors or other
officers of the company or any of them either severally or jointly
with any other persons or amounts due by firms or private companies
respectively in which any director is a partner or a director or a
member should be separately stated. Long-term loans and advances
shall be classified as: Capital Advances Security Deposits Loans
and advances to related parties (giving details thereof) Other
loans and advances (specify nature) The above shall also be
separately sub-classified as: Secured, considered good Unsecured,
considered good Doubtful Amended (Note 1) Amended (Note 1)
Amended (Note 1)
Amended (Note 1 and 2)
20 21
Haribhakti & Co.
A 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42
43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
65 66 67 68 69
B
C D E F Illustrative disclosure of the above requirements in the
Notes to Accounts
G
H
Note 1 Disclosure pursuant to Note no. L (i),(ii) and (iii) of
Part I of Schedule VI to the Companies Act, 1956As at 31 March 20X1
` ` As at 31 March 20X0 ` `
Long Term Loans and Advances a. Capital Advances Secured,
considered good Unsecured, considered good Doubtful Less: Provision
for doubtful advances
b. Security Deposits Secured, considered good Unsecured,
considered good Doubtful Less: Provision for doubtful deposits c.
Loans and advances to related parties (refer Note 2) Secured,
considered good Unsecured, considered good Doubtful Less: Provision
for doubtful loans and advances d. Other loans and advances
(specify nature) Secured, considered good Unsecured, considered
good Doubtful Less: Provision for ___________ -
-
-
-
-
Note 2 Disclosure pursuant to Note no. L (iv) of Part I of
Schedule VI to the Companies Act, 1956As at 31 March 20X1 `
Directors * Other officers of the Company * Firm in which director
is a partner * Private Company in which director is a member
*Either severally or jointly As at 31 March 20X0 `
Haribhakti & Co.
A 70 71 72 73 74 75 76
B
C
D
E
F
G
H
Old Schedule VILoans and advances(a) (b) ( c) (d) Advances and
loans to subsidiaries. Advances and loans to partnership firms in
which the company or any of its subsidiaries is a partner. Bills of
Exchange Advances recoverable in cash or in kind or for value to be
received, e.g., Rates, Taxes, Insurance, etc. Balances with
Customs, Port Trust, etc. (where payable on demand). Debts due by
directors or other officers of the company or any of them either
severally or jointly with any other person or debts due by firms or
private companies respectively in which any director is a partner
or a director or a members to be separately stated. Debts due from
other companies under the same management within the meaning of
sub-section (1B) of section 370, to be disclosed with the names of
the Companies. The maximum amount due by directors or other
officers of the company at any time during the year to be shown by
way of a note. The provisions to be shown under this head should
not exceed the amounts of debts stated to be considered doubtful or
bad and any surplus of such provision if already created, should be
shown at every closing under "Reserves and Surplus" (in the
liabilities side) under a separate sub-head "Reserve for Doubtful
or Bad Debts".
RemarksModified Modified No specific disclosure in Revised
Schedule VI No specific disclosure in Revised Schedule VI No
specific disclosure in Revised Schedule VI
77(e)
78
79 80 81
Covered in point (iv) above No specific disclosure in Revised
Schedule VI No specific disclosure in Revised Schedule VI No
specific disclosure in Revised Schedule VI
82
Haribhakti & Co.
A 1 2 3
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6M of General Instructions
for Preparation of Balance Sheet Remark / Illustrative
Disclosure
M. 4 5
Other non-current assets
Other non-current assets shall be classified as:
6 7 8 9 10 11 12 13 14 15 16 17 18 19
New insertion (refer Note 1 and 2)
(i) (ii) (iii)
Long Term Trade Receivables (including trade receivables on
deferred credit terms) Others (specify nature) Long term Trade
Receivables, shall be sub-classified as: (i) (a) Secured,
considered good (b) Unsecured considered good (c) Doubtful (ii)
Allowance for bad and doubtful debts shall be disclosed under the
relevant heads separately (iii) Debts due by directors or other
officers of the company or any of them either severally or jointly
with any other person or debts due by firms or private companies
respectively in which any director is a partner or a director or a
member should be separately stated
20 21
Haribhakti & Co.
A 22 23 24 25 26 27
B
C D E F Illustrative disclosure of the above requirements in the
Notes to Accounts
G
H
Note 1
Disclosure pursuant to Note no.M (i),(ii) and (iii) of Part I of
Schedule VI to the Companies Act, 1956As at 31 March 20X1 ` ` a.
Long term trade receivables (including trade receivables on
deferred credit terms) Secured, considered good Unsecured,
considered good Doubtful Less: Provision for doubtful debts b.
Others (specify nature) Secured, considered good Unsecured,
considered good Doubtful Less: Provision for __________ c. Debts
due by related parties (refer note 2) Secured, considered good
Unsecured, considered good Doubtful Less: Provision for doubtful
debts As at 31 March 20X0 ` `
28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
49
Haribhakti & Co.
A 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65
B Note 2
C
D
E
F
G
H
Disclosure pursuant to Note no. M (iii) (iii) of Part I of
Schedule VI to the Companies Act, 1956As at 31 March As at 31 March
20X1 20X0 ` Directors * Other officers of the Company * Firm in
which director is a partner * Private Company in which director is
a member *Either severally or jointly `
Haribhakti & Co.
A 66 67 68 69 70 71
B
C
D
E
F
G
H
Old Schedule VIA.(a) (b) Advances and loans to subsidiaries.
Advances and loans to partnership firms in which the company or any
of its subsidiaries is a partner. Bills of Exchange Advances
recoverable in cash or in kind or for value to be received, e.g.,
Rates, Taxes, Insurance, etc. Balances with Customs, Port Trust,
etc. (where payable on demand). Debts due by directors or other
officers of the company or any of them either severally or jointly
with any other person or debts due by firms or private companies
respectively in which any director is a partner or a director or a
members to be separately stated. Debts due from other companies
under the same management within the meaning of sub-section (1B) of
section 370, to be disclosed with the names of the Companies. The
maximum amount due by directors or other officers of the company at
any time during the year to be shown by way of a note. The
provisions to be shown under this head should not exceed the
amounts of debts stated to be considered doubtful or bad and any
surplus of such provision if already created, should be shown at
every closing under "Reserves and Surplus" (in the liabilities
side) under a separate sub-head "Reserve for Doubtful or Bad
Debts".
Loans and advances
RemarksModified (covered in point M (iii) (iii) ) Modified
(covered in point M (iii) (iii) ) No specific disclosure in Revised
Schedule VI No specific disclosure in Revised Schedule VI No
specific disclosure in Revised Schedule VI Amended, Covered in
point (iv) above No specific disclosure in Revised Schedule VI No
specific disclosure in Revised Schedule VI No specific disclosure
in Revised Schedule VI
72( c)
73 74 75
(d) (e)
76 77 78
79 80
Haribhakti & Co.
A 1 2 3
B
C
D
E
F
G
H
I
J
K
L
M
Revised Schedule VIAs per Point No. 6N of General Instructions
for Preparation of Balance SheetN. Remark / Illustrative
Disclosure
4 5 6(i) Current investments shall be classified as: Investments
in Equity Instruments Investment in Preference Shares Investments
in government or trust securities Investments in debentures or
bonds Investments in Mutual Funds Investments in partnership firms
Other investments (specify nature)
Current Investments
7 8 9 10 11 12 13 14 15
New insertion (Note 1)
a b c d e f g
Under each classification, details shall be given of names of
the bodies corporate (indicating separately whether such bodies are
(i) subsidiaries, (ii) associates, (iii) joint ventures, or (iv)
controlled special purpose 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). In regard to investments in the capital of
partnership firms, the names of the firms (with the names of all
their partners, total capital and the shares of each partner) shall
be given.
16 17(ii) The following shall also be disclosed: The basis of
valuation of individual investments Aggregate amount of quoted
investments and market value thereof; Aggregate amount of unquoted
investments; Aggregate provision for diminution in value of
investments
18 19 20 21 22 23
New insertion (Note 1)
(a) (b) (c) (d)
Haribhakti & Co.
A 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42
B
C
D
E
F
G
H
I
J
K
L
M
Illustrative disclosure of the above requirements in the Notes
to Accounts Note 1 Disclosure pursuant to Note no.N (i) and (ii) of
Part I of Schedule VI to the Companies Act, 1956 As at 31 March
ParticularsAs at 31 March 20X1 ` (a) Investment in Equity
instruments (b) Investments 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* (g) Other non-current investments (specify
nature) Total (A) Less : Provision for dimunition in the value of
Investments Total 20X0 `
Particulars Aggregate amount of quoted investments (Market value
of ` __ (Previous Year ` __)
As at 31 March 20X1 `
As at 31 March 20X0 `
43 44 45 46 47Aggregate amount of unquoted investments (Previous
Year ` __)
Details of Current Investments Sr. No. Name of the Body
Corporate
48 49 50 51 52 53 54 55 56 57 58
Subsidiary / Associate / JV/ Controlled Special Purpose Entity /
Others (3)
No. of Shares / Units
Quoted / Unquoted
Partly Paid / Fully paid
Extent of Holding (%)
Amount (`)
Basis of Valuation
(1) (a)
(2) Investment in Equity Instruments
20X1 (4)
20X0 (5)
(6)
(7)
20X1 (8)
20X0 (9)
20X1 (10)
20X0 (11)
(12)
(b)
Investments in Preference Shares
Haribhakti & Co.
A 59 60 61 62
B (c)
C Investments in Government or Trust securities
D
E
F
G
H
I
J
K
L
M
(d) 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82
83 84 85 86 87 88 89 90 91 92 93 94 95 96 97
Investments in Debentures or Bonds
(e)
Investments in Mutual Funds
(f)
Investments in partnership firms*
(g)
Other non-current investments (specify nature)(i) Limited
Liability Partnership **
Total * G. Investment in _________(Name of the Firm) Total
Capital of the Firm Company's Share in the capital Share of each
partner in the profits of the Firm Partner 1 Partner 2 ** G.
Investment in _________(Name of the LLP) Total Capital of the LLP
Company's Share in the capital Share of each partner in the profits
of the LLP Partner 1 Partner 2
-
-
Haribhakti & Co.
A 98 99 100 101
B
C
D
E
F
G
H
I
J
K
L
M
Old Schedule VIA. Investments Showing nature of investments and
mode of valuation, for example, cost or market value and
distinguishing between1) Investments in Government or Trust
Securities. Investments in shares, debentures or bonds (showing
separately shares fully paid-up and partly paid-up and also
distinguishing the different classes of shares and showing also in
similar details investments in shares, debentures or bonds of
subsidiary companies. Immovable properties. Investments in the
Capital of partnership firms. Balance of unutilised monies raised
by issue. Remarks Covered- point ii (a) Covered- point i( c)
1022)
103 104 105
3) 4) 5)
Deleted Covered- point I (f) Moved to sheet named "Notes" (Point
V in the revised Sch VI)
106 107 108
The following shall also be disclosed: (a) Aggregate amount of
company's quoted investments and also the market value thereof
shall be shown; (b) Aggregate amount of unquoted investments shall
also be shown; Covered - point ii (b) Covered - point ii (c) Moved
to sheet named "Notes" (Point V in the revised Sch VI)
109 110All unutilised monies out of the issue must be separately
disclosed in the Balance Sheet of the company indicating the form
in which such unutilised funds have been invested.
111
Haribhakti & Co.
A 1 2 3
B
C
D
E
F
G
H
Revised Schedule VIAs per Point No. 6O of General Instructions
for Preparation of Balance Sheet Remark / Illustrative
Disclosure
O. 4 5 6(i) Inventories shall be classified as: Raw materials
Work-in-progress Finished goods Stock-in-trade Stores and spares
Loose Tools Others (Specify Nature)
Inventories
7 8 9 10 11 12 13 14 15 16 17 18 19
Presentation modified (Refer Note 1)
a b c d e f g (ii)
Goods-in-transit shall be disclosed under the relevant sub-head
of inventories.
New insertion (refer Note 1) Existing
(iii)
Mode of valuation shall be stated.
Haribhakti & Co.
A 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57
B
C D E Illustrative disclosure of the above requirements in the
Notes to Accounts
F
G
H
Note 1
Disclosure pursuant to Note no.O (i), (ii) and (ii) of Part I of
Schedule VI to the Companies Act, 1956Inventories a. Raw Materials
and components (Valued at_____) Goods-in transit b.
Work-in-progress (Valued at _____) Goods-in transit c. Finished
goods (Valued at _____) Internally Manufactured Other than
internally manufactured Goods-in transit d. Stock-in-trade (Valued
at _____) Internally Manufactured Other than internally
manufactured Goods-in transit e. Stores and spares (Valued at
_____) Goods-in transit f. Loose Tools (Valued at _____) Goods-in
transit g. Others (Specify nature) (i) Manufactured Components
Internally Manufactured Other than internally manufactured Goods-in
transit Total As at 31 March 20X1 ` ` As at 31 March 20X0 ` `
Haribhakti & Co.
A 58 59 60 61 62 63 64 65 66 67 68
B
C
D
E
F
G
H
Old Schedule VIInventoriesStores and spare parts. Loose Tools
Stock-in-trade Works-in-Progress (a) (b) +Mode of valuation of
stock shall be stated and the amount in respect of raw material
shall also be stated separately where practicable. ++Mode of
valuation of works-in-progress shall be stated. Remarks
Presentation modified Presentation modified Presentation modified
Presentation modified Covered in point (iii) above Covered in point
(iii) above
69
Haribhakti & Co.
A 1 2 3
B
C
D
E
F
G
H
Revised Sched