21 New Balance Sheet Format

Foreword & Approach in the Preparation of this document
Foreword
The accompanying worksheets provide a detailed comparison of the provisions of Revised Schedile VI to the C
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 cre
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 Used
Separate worksheets for each line items of Balance Sheet and Profit & Loss Account have been prepared
understanding
All the new insertions are written in Bold font
New insertions / amendments which are very critical for the preparation and presentation of Financial S
highlighted in Blue.
Detailed provisions as per Revised Schedule VI have been stated with Remarks to indicate the amendments
comparison with Old Schedule VI
Illustrative Disclosures in the Notes to Accounts have been prepared in tabular form / in the form of schedule
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
by the Management. To indicate the same -"apropriate disclosures to comply with this point to be made by the
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 'Illustrat
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 pr
Old Schedule VI have been provided in a separate sheet
Haribhakti & Co.
GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

Sr No.
AND
STATEMENT OF PROFIT AND LOSS OF A COMPANY
Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies require any change in treatmen
including addition, amendment, substitution or deletion in the head/sub-head or any changes interse, in the financial statements or statements
thereof, the same shall be made and the requirements of the Schedule VI shall stand modified accordingly.
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 sp
Accounting Standards prescribed under the Companies Act, 1956. Additional disclosures specified in the Accounting Standards shall be made in
accounts or by way of additional statement unless required to be disclosed on the face of the Financial Statements. Similarly, all other disclosures
the Companies Act shall be made in the notes to accounts in addition to the requirements set out in this Schedule.
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 t
preparing the Financial Statements including the notes to accounts, a balance shall be maintained between providing excessive detail that may not
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
(i) less than one hundred crore rupees
(ii) one hundred crore rupees or more
Once a unit of measurement is used, it should be used uniformly in the Financial Statements.
Except in the case of the first Financial Statements laid before the Company (after its incorporation) the corresponding amounts (compara
immediately preceding reporting period for all items shown in the Financial Statements including notes shall also be given.
6 For the purpose of this Schedule, the terms used herein shall be as per the applicable Accounting Standards.
Haribhakti & Co.
Sr No. GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

1 An 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 company’s 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
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 op
cannot be identified, it is assumed to have a duration of 12 months.
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 company’s 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 o
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 norma
business.
5 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 norm
business.
Sr No. GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS

1 The 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 a
to a statement of profit and loss.
Haribhakti & Co.
OR PREPARATION OF BALANCE SHEET

AND
OFIT AND LOSS OF A COMPANY
Standards as applicable to the companies require any change in treatment or disclosure

b-head or any changes interse, in the financial statements or statements forming part
shall stand modified accordingly.
are in addition to and not in substitution of the disclosure requirements specified in the
ional disclosures specified in the Accounting Standards shall be made in the notes to
d on the face of the Financial Statements. Similarly, all other disclosures as required by
e requirements set out in this Schedule.
n the Financial Statements and shall provide where required

tatements and
tements.
Loss shall be cross-referenced to any related information in the notes to accounts. In

ance shall be maintained between providing excessive detail that may not assist users of
f too much aggregation.
Financial Statements may be rounded off as below:

Rounding off
To the nearest hundreds, thousands, lakhs or millions, or decimals
thereof.
To the nearest, lakhs, millions or crores, or decimals thereof.

ancial Statements.
Company (after its incorporation) the corresponding amounts (comparatives) for the
l Statements including notes shall also be given.
applicable Accounting Standards.

Haribhakti & Co.
OR PREPARATION OF BALANCE SHEET

criteria:
n, the company’s normal operating cycle;
date; or
d or used to settle a liability for at least twelve months after the reporting date.
sing and their realization in cash or cash equivalents. Where the normal operating cycle
ng criteria:
r
of the liability for at least twelve months after the reporting date. Terms of a liability
he issue of equity instruments do not affect its classification.
the amount due on account of goods sold or services rendered in the normal course of
mount due on account of goods purchased or services received in the normal course of
ARATION OF STATEMENT OF PROFIT AND LOSS

unt referred to in sub-section (2) of Section 210 of the Act, in like manner as they apply
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
(hereinafter referred to as “Financial Statements” for the purpose of this Schedule) and Notes. Line items, sub-line items and sub
presented as an addition or substitution on the face of the Financial Statements when such presentation is relevant to an understanding o
financial position or performance or to cater to industry/sector-specific disclosure requirements or when required for compliance with the
the Companies Act or under the Accounting Standards.
Name of the Company…………………….

Balance Sheet as at ………………………
Note No.
Particulars
1 2
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.
Haribhakti & Co.
ce of the Balance Sheet, and the Statement of Profit and Loss

e) and Notes. Line items, sub-line items and sub-totals shall be
uch presentation is relevant to an understanding of the company’s
rements or when required for compliance with the amendments to
( ` in…………)
Figures as at the end of Figures as at the end of
current reporting period previous reporting period
3 4
Haribhakti & Co.
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 company’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.
Name of the Company…………………….

Profit and loss statement for the year ended ………………………
( ` in…………)
Refer Note Figures for the current
Particulars No. reporting period
I. Revenue from operations
II. Other income
III. Total Revenue (I + II)
IV. Expenses:
Cost of materials consumed
Purchases of Stock-in-Trade
Changes in inventories of finished goods work-in-progress and Stock-in-
Trade
Employee benefits expense
Finance costs
Depreciation and amortization expense
Other expenses
Total expenses
V. Profit before exceptional and extraordinary items and 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
XI Profit (Loss) for the period from continuing operations (VII-VIII)
XII Profit/(loss) from discontinuing operations
XIII Tax expense of discontinuing operations
XIV Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)
XV Profit (Loss) for the period (XI + XIV)

XVI Earnings per equity share:
(1) Basic
Haribhakti & Co.
(2) Diluted
Haribhakti & Co.
he Balance Sheet, and the Statement of

chedule) and Notes. Line items, sub-line
f the Financial Statements when such
ormance or to cater to industry/sector-
ts to the Companies Act or under the
( ` in…………)
Figures for the previous
reporting period
Haribhakti & Co.
Haribhakti & Co.
Revised Schedule VI
As per Point No. 6A of General Instructions for Preparation of Balance Sheet
A Share Capital
For each class of share capital (different classes of preference shares to be treated separately):
a the number and amount of shares authorized;
b the number of shares issued, subscribed and fully paid, and subscribed but not fully paid;
c par value per share;
d a reconciliation of the number of shares outstanding at the beginning and at the end of the reporting period;
e the rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and
the repayment of capital;
f 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;
g shares in the company held by each shareholder holding more than 5 percent shares specifying the number of shares held
h shares reserved for issue under options and contracts/commitments for the sale of shares/disinvestment, including the terms and
amounts;
i 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.
j 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.
k Calls unpaid (showing aggregate value of calls unpaid by directors and officers)
l Forfeited shares (amount originally paid up)
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, 1956
As at 31 March 20X1 As at 31 March 20X0

Share Capital
Number ` Number
Authorised
__% preference shares of `___ each

Equity Shares of ` ___ each
Issued
Equity Shares of ` ___ each
Subscribed & Paid up

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.
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)
Equity Shares Preference Shares

Particulars
Number ` Number `
Shares outstanding at the beginning of the
year
Shares Issued during the year
Shares bought back during the year

- - - -
Shares outstanding at the end of the year
Note 3 Disclosure pursuant to Note no. 6(A)(f) of Part I of Schedule VI to the Companies Act, 1956
____ Equity Shares (Previous year) are held by ____, the holding company.
Above disclosure is required for each class of Shares 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.
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%)
Name of Shareholder As at 31 March 20X1 As at 31 March 20X0

No. of Shares held % of Holding No. of Shares held % of Holding
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)
Year (Aggregate No. of Shares)

Particulars
20X0-X1 20X1-X2 20X2-X3 20X3-X4
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
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
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 VI
Share Capital
1 Authorised……shares of Rs.……each.
2 Issued (distinguishing between the various classes of capital and stating the particulars specified below, in respect of each class) ……
shares of Rs.……each.
3 Subscribed(distinguishing between the various classes of capital and stating the particulars specified below, in respect of each class)
4 (c) ....... shares of Rs.... Each

5 Rs........ called up
6 Of the above shares ……… shares are allotted as fully paid-up pursuant to a contract without payments being received in cash.
7 [Of the above shares ___ shares are allotted as fully paid-up by way of bonus shares]
8 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
9 Add: Forfeited shares (amount originally paid –up)
10 Terms of redemption or conversion (if any) of any redeemable preference shares must be stated, together with the earliest date of
redemption or conversion.
11 Particulars of any option on unissued share capital should also be specified.
12 Particulars of the different classes of preference shares to be given.

13 In case of forfeited shares, amount originally paid-up should be shown. Any profit on reissue of forfeited shares should be transferred to
capital reserve.
14 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.
15 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.
16 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.
17 Any capital profit on reissue of forfeited shares should be transferred to Capital Reserve.
Haribhakti & Co.
Remark / Illustrative
Disclosure
Existing (Note 1)
New Insertion
( Note 2)
New Insertion
(Note 7)
Existing ( Note 3)
New Insertion
(Note 4)
New Insertion
(Note 7)
New Insertion
(Note 5)
Existing (Note 7)
Existing ( Note 6)
Existing (Note 7)
As at 31 March 20X0
`
-
Haribhakti & Co.
Haribhakti & Co.
%)
20X4-X5
Haribhakti & Co.
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)
Covered as per point 'l'

above
Covered as per point 'j'
above
Addition to this point
Covered above
Deleted (Marked in
Red)
Covered as per point 'f'

above
Deleted

above
Deleted (Marked in
Red)
Deleted
Haribhakti & Co.
A B C D E F
1 Revised Schedule VI
2 As per Point No. 6B of General Instructions for Preparation of Balance Sheet
3
4 B Reserves and Surplus
5 (i) Reserves and Surplus shall be classified as:

6 a Capital Reserves
7 b Capital Redemption Reserve
8 c Securities Premium Reserve
d Debenture Redemption Reserve
9
e Revaluation Reserve
10
f Share Options Outstanding Account

11
g Other Reserves – (specify the nature and purpose of each reserve and the amount in respect thereof)
12
h Surplus i.e. balance in Statement of Profit & Loss disclosing allocations and appropriations such as dividend, bonus shares and
13 transfer to/from reserves etc.
(Additions and deductions since last balance sheet to be shown under each of the specified heads)
14
15 (ii) A reserve specifically represented by earmarked investments shall be termed as a ‘fund’.

(iii) 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
16 ‘Reserves and Surplus’ even if the resulting figure is in the negative.
17
Haribhakti & Co.
A B C D E F
18 Illustrative disclosure of the above requirements in the Notes to Accounts
19
20 Note 1 Disclosure pursuant to Note no. 6(B) of Part I of Schedule VI to the Companies Act, 1956
21
22
Reserves & Surplus
23 ` `
24
25 a. Capital Reserves
26 Opening Balance
27 (+) Current Year Transfer
28 (-) Written Back in Current Year
29 Closing Balance - -
30
31 b. Capital Redemption Reserve
32 Opening Balance
36
37 c. Securities Premium Account
38 Opening Balance
39 Add : Securities premium credited on Share issue
40 Less : Premium Utilised for various reasons - -
41 Premium on Redemption of Debentures
42 For Issuing Bonus Shares
44
45 d. Debenture Redemption Reserve
46 Opening Balance
50
51 e. Revaluation Reserve
52 Opening Balance
56
57 f. Share Options Outstanding Account
58 Opening Balance
62
63 g. Other Reserves (Specifiy the nature and purpose of

each reserve)
64 Opening Balance
68
Haribhakti & Co.
A B C D E F
69 h. Surplus
70 Opening balance
71 (+) Net Profit/(Net Loss) For the current year
72 (+) Transfer from Reserves
73 (-) Proposed Dividends
74 (-) Interim Dividends
75 (-) Transfer to Reserves
77
78 Total - -
79
80 Note:
81
1. Reserve specifically represented by earmarked
investments shall be termed as a ‘fund’
82 2. Debit balacne of P & L shall be shown as negative

figure under surplus instead of presenting on the asset
side
83
84
85
86 Old Schedule VI
87
88 Reserves and Surplus
1 Capital Reserves.
89
2 Capital Redemption Reserve.

90
3 Share Premium Account (cc)

91
(cc) The item "Share Premium Account" shall include details of its utilisation in the manner provided in section 78 in the year
92 of utilisation.
4 Other Reserves specifying the nature of each reserve and the amount in respect thereof.
93
Less: Debit balance in profit and loss account, (if any)(h)

94
(h) The debit balance in the Profit and Loss Account shall be shown as a deduction from the uncommitted reserves, if any
95
5 Surplus, i.e. balance in the profit and loss accounts after providing for proposed allocation namely:- Dividend, Bonus or
96 Reserves
97 6 Proposed additions to Reserves
98 7 Sinking Funds
8 Additions and deductions since last balance - sheet to be shown under each of the specified heads.
99
9 The word ‘fund’ in relation to any ‘Reserve’ should be used only where such Reserve is specifically represented by earmarked
100 investments.
101
Haribhakti & Co.
G H
1
2
3
4
Disclosure
5
6 Existing (Note 1)
7 Existing (Note 1)
8 Existing (Note 1)
New Insertion
9 (Note 1)
New Insertion
10 (Note 1)
New Insertion
11 (Note 1)
respect thereof)
12 Existing (Note 1)
ations such as dividend, bonus shares and

ecified heads)
und’. 15 Existing
under the head ‘Surplus’. Similarly, the
any, shall be shown under the head
16 New Insertion (Note 1)
17
Haribhakti & Co.
G H
es to Accounts 18
19
anies Act, 195620
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
Haribhakti & Co.
G H
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88 Remarks
Covered as per point 'a' above
89
Covered as per point 'b' above

90
Covered as per point 'c' above

91
manner provided in section 78 in the year Deleted

92
reof. Covered as per point 'g' above

93
To be shown under reserves as

94 per point iii above
rom the uncommitted reserves, if any To be shown under reserves as

95 per point iii above
ocation namely:- Dividend, Bonus or Covered as per point 'h' above

96
97 Deleted
98 Deleted
pecified heads. Covered as per point 'h' above
99
e is specifically represented by earmarked Covered as per point 'ii' above

100
101
Haribhakti & Co.
Revised Schedule VI
As per Point No. 6C of General Instructions for Preparation of Balance Sheet
C. Long Term Borrowings
(i) Long-term borrowings shall be classified as:

(a) Bonds/debentures
(b) Term loans
- from banks
- From other parties
(c) Deferred payment liabilities.
(d) Deposits.
(e) Loans and advances from related parties.
(f) Long term maturities of finance lease obligations
(g) Other loans and advances (specify nature)

(ii) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case.
(iii) Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed.
(iv) 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.
(v) Particulars of any redeemed bonds/ debentures which the company has power to reissue shall be disclosed.
(vi) Terms of repayment of term loans and other loans shall be stated.
(vii) 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.
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, 1956

Long Term Borrowings
` `
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: ___________________________
(b) Term loans

from banks
(Secured By__________)
from other parties
others)
Terms of Repayment _______
(c) Deferred payment liabilities

(Secured by ________)
others)
(d) Deposits
others)
(e) Loans and advances from related parties

others)
others)

others)
- -
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
Haribhakti & Co.
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 ________

others)
Details of redeemed bonds/debentures which the company

has power to reissue: ___________________________
(b) Term loans

from banks
from other parties
others)
- -
(c) Deferred payment liabilities
others)
(d) Deposits
others)
(e) Loans and advances from related parties

others)

others)

others)
- -
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 VI
Secured Loans
1 Debentures
2 Loans and Advances from Banks
3 Loans and Advances from Subsidiaries
4 Other Loans and Advances
5 Loans from directors and managers should be shown separately, under each of the above sub-head.
6 Interest accrued and due on Secured Loans should be included under the appropriate sub-heads under the head "SECURED LOANS".
7 The nature of the security to be specified in each case.
8 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
9 Terms of redemption or conversion (if any) of debentures issued must be stated together with earliest date of redemption or conversion.
10 Particulars of any redeemed debentures which the company has power to issue should be given.
11 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.
Unsecured Loans
1 Fixed Deposits
2 Loans and Advances from subsidiaries
3 Short Term Loans and Advances

a. from banks
b. from others

a. from banks
b. from others
6 Interest accrued and due on Unsecured Loans should be included under the appropriate sub-heads under the head "UNSECURED LOANS".
7 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
8 Short Term Loans will include those which are due for not more than one year as at the date of the balance-sheet.
Haribhakti & Co.
Disclosure
Borrowings have been

bifurcated into long term
and short term.
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)
Existing (Note 1)
Existing (Note 1)
New Insertion
(Note 1)
New Insertion
(Note 1)
Haribhakti & Co.
Haribhakti & Co.
Haribhakti & Co.
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
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
Remarks
Deleted (Marked in Red)

above

above
Deleted
Covered as per point 'iii'

above
Deleted
Haribhakti & Co.
A B C D E F G
2 As per Point No. 6D of General Instructions for Preparation of Balance Sheet
3
4 D Other Long Term Liabilities
5 Other Long Term Liabilities shall be classified as:

(a) Trade Payables
6
(b) Others
7
8
10
11 Note 1 Disclosure pursuant to Note no. 6(D) of Part I of Schedule VI to the Companies Act, 1956
12
13
Other Long Term Liabilities
14 ` `
15
16 (a) Trade Payables
17 (b) Others
18
19 Total - -
20
Haribhakti & Co.
H
1
2
3
4
Disclosure
5
New Insertion
6
(Note 1)
New Insertion
7
(Note 1)
8
9
10
ct, 1956 11
12
13
14
15
16
17
18
19
20
Haribhakti & Co.
A B C D E F
2 As per Point No. 6E of General Instructions for Preparation of Balance Sheet
3
4 E Long Term Provisions
5 The amounts shall be classified as:

6 a Provision for employee benefits
7 b Others (Specify nature)
8
10
11 Note 1 Disclosure pursuant to Note no. 6(E) of Part I of Schedule VI to the Companies Act, 1956
12
13
Long Term Provisions
14 ` `
15
16 (a) Provision for employee benefits
17 Superannuation (unfunded)
18 Gratuity (unfunded)
19 Leave Encashment (unfunded)
20 ESOP / ESOS
21 (b) Others (Specify nature)
22
23 Total - -
24
25
26 Old Schedule VI
27
28 Provisions
29 1 Provisions for taxation
30 2 Proposed dividends
31 3 For contingencies
32 4 For provident fund scheme
5 For insurance, pension and similar staff benefit schemes
33
6 Other provisions
34
Haribhakti & Co.
G H
1
2
3
4
Disclosure
5
6 Existing (Note 1)
7 Existing (Note 1)
8
Accounts 9
10
Act, 1956 11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28 Remarks
29 Deleted
30 Deleted
31 Deleted
32 Deleted
33
Covered as per point 'b' above

34
Haribhakti & Co.
A B C D E F
2 As per Point No. 6F of General Instructions for Preparation of Balance Sheet
3
4 F Short Term Borrowings
6 (i) Short-term borrowings shall be classified as:

(a) Loans repayable on demand
- from banks
7 - from other parties
(b) Loans and advances from related parties

8
9 (c) Deposits
10 (d) Other loans and advances (specify nature)
(ii) Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case.
11
(iii) Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed.
12
(iv) Period and amount of continuing default as on the balance sheet date in repayment of loans and interest, shall be specified
13 separately in each case.
14
16
17 Note 1 Disclosure pursuant to Note no. 6(F) of Part I of Schedule VI to the Companies Act, 1956
18
19
Short Term Borrowings
20 ` `
21
22 Secured
23 (a) Loans repayable on demand
24 from banks
25 (Secured By__________)
26 from other parties
27 (Secured By__________)
28 others)
29
30 (b) Loans and advances from related parties
31 (Secured By__________)
32 others)
33
34 (c) Deposits
35 (Secured By__________)
36
others)
37
39 (Secured By__________)
40 others)
41 - -
42
43
In case of continuing default as on the balance sheet date in
repayment of loans and interest with respect to (a) (b) & (d)
Haribhakti & Co.
A B C D E F
44 1. Period of default
45 2. Amount
Haribhakti & Co.
A B C D E F
46
47 Unsecured
48 (a) Loans repayable on demand
49 from banks
50 from other parties
51 others)
52
53 (b) Loans and advances from related parties
54 others)
55
56 (c) Deposits
57 others)
58
60 others)
61
62 - -
63
64 In case of continuing default as on the balance sheet date in

repayment of loans and interest with respect to (a) (b) & (d)
65 1. Period of default
66 2. Amount
67
68 Total - -
69
70
Haribhakti & Co.
A B C D E F
71 Old Schedule VI
72
73 Secured Loans
74 1 Debentures
75 2 Loans and Advances from Banks
3 Loans and Advances from Subsidiaries
76

77
78
6 Interest accrued and due on Secured Loans should be included under the appropriate sub-heads under the head "SECURED LOANS".
79
7 The nature of the security to be specified in each case.

80
8 Where loans have been guaranteed by managers and/or directors, a mention thereof shall also be made and the aggregate amount of such
81 loans under each head
9 Terms of redemption or conversion (if any) of debentures issued must be stated together with earliest date of redemption or conversion.
82
83 10 Particulars of any redeemed debentures which the company has power to issue should be given.
11 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.
84
85
86
87
Unsecured Loans
1 Fixed Deposits
88
2 Loans and Advances from subsidiaries

89
3 Short Term Loans and Advances

90 a. from banks
b. from others

91 a. from banks
b. from others
92
6 Interest accrued and due on Unsecured Loans should be included under the appropriate sub-heads under the head "UNSECURED LOANS".
93
7 Where loans have been guaranteed by managers and/or directors, a mention thereof shall also be made and the aggregate amount of such
94 loans under each head
8 Short Term Loans will include those which are due for not more than one year as at the date of the balance-sheet.
95
Haribhakti & Co.
G H
1
2
3
4
Disclosure
5 Borrowings have been

bifurcated into long term
and short term.
6
7 Existing (Note 1)
New Insertion
8
(Note 1)
9 Existing (Note 1)
e specified separately in each case.
s under each head shall be disclosed.

ns and interest, shall be specified New Insertion

13
(Note 1)
14
o Accounts 15
16
, 1956 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
43
Haribhakti & Co.
G H
44
45
Haribhakti & Co.
G H
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
Haribhakti & Co.
G H
71
72
73 Remarks
74 Deleted
75 Deleted
76 above
Covered as per point 'i(d)'
77 above
-head. Covered as per point 'i(e)'
78 above
ds under the head "SECURED LOANS". Deleted
79
Covered as per point 'ii'

80 above
o be made and the aggregate amount of such Covered as per point 'iii'
81 above
earliest date of redemption or conversion. Deleted

82
n. 83 Deleted
the nominal amount of the debentures and Deleted
84
85
86
Remarks
87

88

89 above
Covered as per point 'i(a)'
90 above

91
-head. Covered as per point 'i(e)'

92 above
eads under the head "UNSECURED LOANS". Deleted
93
o be made and the aggregate amount of such Covered as per point 'iii'
94 above
of the balance-sheet. Deleted

95
Haribhakti & Co.
A B C D E F
2 As per Point No. 6G of General Instructions for Preparation of Balance Sheet
3
4 G Other Current Liabilities

6 (a) Current maturities of long-term debt
7 (b) Current maturities of finance lease obligations
8 (c) Interest accrued but not due on borrowings
9 (d) Interest accrued and due on borrowings
10 (e) Income received in advance
11 (f) Unpaid dividends
(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
12 excess of subscription or in case the requirements of minimum subscription are not met, shall be separately shown under ‘Óther
current liabilities’
13 (h) Unpaid matured deposits and interest accrued thereon

14 (i) Unpaid matured debentures and interest accrued thereon
15 (j) Other payables (specify nature)
16
Haribhakti & Co.
A B C D E F
18
19 Note 1 Disclosure pursuant to Note no. 6(G) of Part I of Schedule VI to the Companies Act, 1956
20
21
Other Current Liabilities *
22 ` `
23
24 (a) Current maturities of long-term debt
25 (b) Current maturities of finance lease obligations
(c ) Interest accrued but not due on borrowings
26
27 (d) Interest accrued and due on borrowings

28 (e) Income received in advance
29 (f) Unpaid dividends
(g) Application money received for allotment of securities
30 and due for refund #
31 interest accrued on (g) above

Number of shares proposed to be issued: ____________
32
Amount of premium (if any): ___________

33
Terms and conditions of shares proposed to be issued:

34
35 ___________________________________________________
_________
Date by which shares shall be alloted: _______________
36
Whether the company has sufficient authorized capital to

cover the share capital amount resulting from allotment of
37 shares out of such share application money
The period overdue from the last date of allotment is

___________; reason being ________
38
# 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
(h) Unpaid matured deposits and interest accrued thereon
41
(i) Unpaid matured debentures and interest accrued

42 thereon
43 (j) Other payables (specify nature)
44
45 Total - -
46
* for definition of current liabilities please refer
47
48
49
Haribhakti & Co.
A B C D E F
50 Old Schedule VI
51
52 Current Liabilities
53 1 Acceptances
2 Sundry creditors
(a) total outstanding dues of Micro and Small Enterprises
54 (Refer to note no. 18 in notes to accounts)
(b) total outstanding dues of creditors other than Micro and Small Enterprises
55 3 Subsidiary companies
4 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:—
56
Newspaper, Fire Insurance, theatres, clubs, banking, steamship, companies, etc.
57 5 Investor Education and Protection Fund shall be credited by following amounts namely:
(a) Unpaid dividend
58
(b) Unpaid application money received for allotment of securities and due for refund
59
(c) Unpaid Matured Deposits

60
(d) Unpaid Matured Debentures

61
(e) Interest accrued on (a) to (d) above

62
6 Other Liabilities (if any)

63
7 Interest accrued but not due on loans

64
Haribhakti & Co.
G H
1
2
3
4
Disclosure
5
8 Existing (Note 1)
st accrued thereon. Share application money
ding the number of shares proposed to be
allotted shall be disclosed. It shall also be
apital amount resulting from allotment of
application money has been pending beyond
s along with the reason for such share
eeding the issued capital and to the extent
the extent refundable i.e., the amount in
met, shall be separately
12 shown under ‘Óther New Insertion (Note 1)
16
Haribhakti & Co.
G H
es to Accounts 17
18
s Act, 1956 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
Haribhakti & Co.
G H
50
51
52 Remarks
53 Deleted
Deleted
54
55 Deleted
e given e.g. in the case of the following Deleted
56
57
Covered as per point 'f' above
58
Covered as per point 'g' above

59
Covered as per point 'h' above

60
Covered as per point 'i' above

61
Covered as per point 'h & i'

62 above
Covered as per point 'j' above
63
Covered as per point 'd' above

64
Haribhakti & Co.
A B C D E F
2 As per Point No. 6H of General Instructions for Preparation of Balance Sheet
3
4 H Short Term Provisions

6 a Provision for employee benefits
7 b Others (Specify nature)
8
10
11 Note 1 Disclosure pursuant to Note no. 6(H) of Part I of Schedule VI to the Companies Act, 1956
12
13
Short Term Provisions
14 ` `
15
16 (a) Provision for employee benefits
17 Salary & Reimbursements
18 Contribution to PF
19 Gratuity (Funded)
20 Leave Encashment (funded)
21 Superannuation (funded)
22 ESOP /ESOS
23 (b) Others (Specify nature)
24
25 Total - -
26
27
28 Old Schedule VI
29
30 Provisions
31 1 Provisions for taxation
32 2 Proposed dividends
33 3 For contingencies
34 4 For provident fund scheme
5 For insurance, pension and similar staff benefit schemes
35
6 Other provisions
36
Haribhakti & Co.
G H
1
2
3
4
Disclosure
5
6 Existing (Note 1)
7 Existing (Note 1)
8
tes to Accounts9
10
panies Act, 1956
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30 Remarks
31 Deleted
32 Deleted
33 Deleted
34 Deleted
35

36 above
Haribhakti & Co.
A B C D E F G H I J K L M N
2 As per Point No. 6I to 6L of General Instructions for Preparation of Balance Sheet
3
4 I to L Fixed Assets Disclosure
5
6 I Tangible Assets
(i) Classification shall be given as: Amended
7
(Note 1)
8 a Land
9 b Buildings.
10 c Plant and Equipment.
11 d Furniture and Fixtures.
12 e Vehicles.
13 f Office equipment.
14 g Others (specify nature).
(ii) Assets under lease shall be separately specified under each class of asset. New insertion (note
15 1)
(iii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period Existing
showing additions, disposals, acquisitions through business combinations and other adjustments and the related depreciation
16 and impairment losses/reversals shall be disclosed separately.
(iv) Where sums have been written off on a reduction of capital or revaluation of assets or where sums have been added on Existing
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
17 the date thereof for the first five years subsequent to the date of such reduction or increase.
18 J Intangible assets
(i) Classification shall be given as: New insertion (note
19 1)
20 (a) Goodwill.
21 (b) Brands /trademarks.
22 (c) Computer software.
23 (d) Mastheads and publishing titles.
24 (e) Mining rights.
25 (f) Copyrights, and patents and other intellectual property rights, services and operating rights.
26 (g) Recipes, formulae, models, designs and prototypes.
27 (h) Licenses and franchise.
28 (i) Others (specify nature).
29
(ii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting New insertion
period showing additions, disposals, acquisitions through business combinations and other adjustments and the related (Note 1)
30 amortization and impairment losses/reversals shall be disclosed separately.
31
(iii) Where sums have been written off on a reduction of capital or revaluation of assets or where sums have been added on New insertion
revaluation of assets, every balance sheet subsequent to date of such write-off, or addition shall show the reduced or (Note 2)
increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable
32 together with the date thereof for the first five years subsequent to the date of such reduction or increase.
33
K Capital Work-in-Progress Amended
34
(Note 1)
35
Haribhakti & Co.
L Intangible assets under Development Amended
36
(Note 1)
37
39
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
40
Act, 1956
41
42 Fixed Assets Gross Block Accumulated Depreciation Net Block
Balance as at 1 Additions/ Acquired through Revaluations/ Balance as at 31 Balance as at 1 Depreciation charge Adjustment due to On disposals Balance as at 31 Balance as at 1
April 20X0 (Disposals) business combinations (Impairments) March 20X1 April 20X0 for the year revaluations March 20X1 April 20X0
43
44 ` ` ` ` ` ` ` ` ` ` `
45 a Tangible Assets
46
47 Land
48 Assets under lease
49 Buildings
51 Plant and Equipment
53 Furniture and Fixtures
55 Vehicles
57 Office equipment
59 Others (specify nature)
60 Total - - - - - - - - - - -
Haribhakti & Co.
61
62 b Intangible Assets
63
64 Goodwill
65 Brands /trademarks
66 Computer software
Mastheads and publishing titles
67
68 Mining rights
Copyrights, and patents and other
intellectual property rights, services
69 and operating rights
Recipes, formulae, models, designs

70 and prototypes
71 Licenses and franchise
72 Others (specify nature)
73 Total - - - - - - - - - - -
74
75 c Capital Work In Progress
76
77 Total - - - - - - - - - - -
d Intangible assets under
78 Development
79
80
81 Total - - - - - - - - - - -
82
83 Note 2 Disclosure pursuant to Note no.I (iv) and J (iii) of Part I of Schedule VI to the Companies Act, 1956
84
85 The following disclosure should be made for each class of asset as required
86 Year
87 Particulars 20X0-X1 20X1-X2 20X2-X3 20X3-X4 20X4-X5
88 ` ` ` ` `
89 Asset details:
90 Balance as at 1 April
91 Impairment/ Revaluation
92 Balance as at 31 March
93
94
95
Haribhakti & Co.
96
97 Old Schedule VI
98
99 Fixed Assets Remarks
1 Presentation modifed
100
Distinguishing as far as possible between expenditure upon
a goodwill Amended-Covered in
101 point J
102 b land
103 c buildings
104 d leaseholds
105 e railway sidings
106 f plant and machinery
107 g furniture and fittings
108 h development of property
109 i patents, trade marks and designs
110 j live-stock
111 k vehicles, etc.
2 Under each head the original cost, and the additions thereto and deductions therefrom during the year, and total depreciation Covered as per point I
112 written off or provided up to the end of the year to be stated. and J above
3 Where the original cost aforesaid and additions and deductions thereto, relate to any fixed asset which has been acquired from Deleted
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
113 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 connot 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 company’s books at the commencement of this Act after deduction of the amounts previously provided or written off for
depreciation or diminution in value, and where any such asset is sold, the amount of sale proceeds shall be shown as
deduction.]
4 Where sums have been written off on a reduction of capital or a revaluation of assets, every balance sheet, (after the first No change
balance sheet) subsequent to the reduction or revaluation shall show the reduced figures and with the date of the reduction in
114 place of the original cost.
Each balance sheet for the first five years subsequent to the date of the reduction, shall show also the amount of the reduction Covered as per point
made. I(iv) and J (iii) above
115
Haribhakti & Co.
Similarly, where sums have been added by writing up the assets, every balance-sheet subsequent to such writing up shall show Covered as per point
the increased figures with the date of the increase in place of the original cost. Each balance sheet for the first five years I(iv) and J (iii) above
subsequent to the date of writing up shall also show the amount of increase made.
11[Explanation.- Nothing contained in the preceding two paragraphs shall apply to any adjustment made in accordance with
116
the second paragraph.]
Haribhakti & Co.
O
1
2
3
5
6
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
Haribhakti & Co.
36
37
38
39
40
41
Net Block
42
Balance as at 31 March
20X1
43
44 `
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60 -
Haribhakti & Co.
O
61
62
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
Haribhakti & Co.
O
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
Haribhakti & Co.
116
Haribhakti & Co.
A B C D E F G H I J K
2 As per Point No. 6K of General Instructions for Preparation of Balance Sheet
3
K. Remark / Illustrative
4 Disclosure
Non Current Investments
5
6 K. Non-current investments
(i) Non-current investments shall be classified as trade investments and other investments and further classified as:
7 New insertion (Note 2)
8 (a) Investment property;

9 (b) Investments in Equity Instruments;
10 (c) Investments in preference shares
11 (d) Investments in Government or trust securities;
12 (e) Investments in debentures or bonds;
13 (f) Investments in Mutual Funds;
14 (g) Investments in partnership firms
15 (h) 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
16 (with the names of all their partners, total capital and the shares of each partner) shall be given.
17
18 (ii) Investments carried at other than at cost should be separately stated specifying the basis for valuation thereof.
19
20 (iii) The following shall also be disclosed:
21 (a) Aggregate amount of quoted investments and market value thereof;
22 (b) Aggregate amount of unquoted investments;
23 (c) Aggregate provision for diminution in value of investments
24
Haribhakti & Co.
26 Note 1 Disclosure pursuant to Note no. K (i) of Part I of Schedule VI to the Companies Act, 1956
27
Particulars
28
29 ` `
30 A Trade Investments (Refer A below)
31 (a) Investment Properties
32 (b) Investment in Equity instruments
34 (d) Investments in Government or Trust securities
35 (e) Investments in debentures or bonds
36 (f) Investments in Mutual Funds
37 (g) Investments in partnership firms*
39 Total (A) - -
40
41 B Other Investments (Refer B below)
43 (b) Investment in Equity instruments
45 (d) Investments in Government or Trust securities
46 (e) Investments in debentures or bonds
50 Total (B) - -
51
52 Grand Total (A + B) - -
Less : Provision for dimunition in the value of Investments
53
54 Total - -
55
56
57 20X1 20X0
Particulars
58 ` `
Aggregate amount of quoted investments (Market value of ` __
59 (Previous Year ` __)
Aggregate amount of unquoted investments (Previous Year ` __)
60
61
62
Haribhakti & Co.
63 A. Details of Trade Investments
Sr. No. Name of the Body Corporate Subsidiary / Associate / No. of Shares / Units Quoted / Partly Paid / Fully Extent of Holding (%) Amount (`)
JV/ Controlled Entity / Unquoted paid
64 Others
65 20X1 20X0 20X1 20X0 20X1

66 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
68
69
70
71 (b) Investement in Equity Instruments
72
73
74
75 (c) Investments in Preference Shares
76
77
78
(d) Investments in Government or Trust securities
79
80
81
82
83 (e) Investments in Debentures or Bonds
84
85
86
88
89
90
92
(h) Other non-current investments (specify nature)
93
94
95
96
97 Total -
98
99
Haribhakti & Co.
100 B. Details of Other Investments
101 Sr. No. Name of the Body Corporate Subsidiary / Associate / No. of Shares / Units Quoted / Partly Paid / Fully Extent of Holding (%) Amount (`)
102 JV/ Controlled Entity / 20X1 20X0 Unquoted paid 20X1 20X0 20X1
Others
103 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
105
106
107
108 (b) Investement in Equity Instruments
109
110
111
112 (c) Investments in Preference Shares
113
114
115
(d) Investments in Government or Trust securities
116
117
118
119
120 (e) Investments in Debentures or Bonds
121
122
123
125
126
127
129
(h) Other non-current investments (specify nature)
130
131
132
133
134 Total -
135
136 * G. Investment in _________(Name of the Firm)
137 Name of the Partners Share of Capital
138 Partner 1
139 Partner 2
140 Total Capital -
141
142
143
Haribhakti & Co.
144 Old Schedule VI
145
146 A. Investments Remarks
147 Showing nature of investments and mode of valuation, for example, cost or market value and distinguishing between-
148 1) Investments in Government or Trust Securities.
2) 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.
149
150 3) Immovable properties.

151 4) Investments in the Capital of partnership firms. Classified into Current
152 5) and Non Current and
Balance of unutilised monies raised by issue.
detailed disclosures
153 are prescribed.
154 The following shall also be disclosed:
155 (a) Aggregate amount of company's quoted investments and also the market value thereof shall be shown;
156 (b) Aggregate amount of unquoted investments shall also be shown;
157
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
158 been invested.
Haribhakti & Co.
L M N
1
2
3
5
6
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Haribhakti & Co.
L M N
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
Haribhakti & Co.
L M N
63
Amount (`) Whether stated If Answer to Column (9) is
at Cost 'No' -
64 Yes / No Basis of Valuation
65 20X0
66 (11) (12) (13)
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
Haribhakti & Co.
L M N
100
Amount
101 (`) Whether stated If Answer to Column (9) is
102 20X0 at Cost 'No' -
Yes / No Basis of Valuation
103 (11) (12) (13)
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
143
Haribhakti & Co.
L M N
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
Haribhakti & Co.
A B C D E F
2 As per Point No. 6L of General Instructions for Preparation of Balance Sheet
3
4 L. Long-term loans and advances
7 (i) Long-term loans and advances shall be classified as:

8 a Capital Advances;
9 b Security Deposits;
10 c Loans and advances to related parties (giving details thereof);
11 d Other loans and advances (specify nature).
12
13 (ii) The above shall also be separately sub-classified as:
14 a Secured, considered good;
15 b Unsecured, considered good;
16 c Doubtful.
17
(iii)
18
Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.
19
(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
20 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.
21
Haribhakti & Co.
A B C D E F
23
24 Note 1 Disclosure pursuant to Note no. L (i),(ii) and (iii) of Part I of Schedule VI to the Companies Act, 1956
25
26 As at 31 March 20X1 As at 31 March 20X0
27 Long Term Loans and Advances ` ` `
28
29 a. Capital Advances
30 Secured, considered good
31 Unsecured, considered good
32 Doubtful
33
Less: Provision for doubtful advances
34 -
35 b. Security Deposits
38 Doubtful
39
Less: Provision for doubtful deposits
40 -
c. Loans and advances to related
41 parties (refer Note 2)

44 Doubtful
45 Less: Provision for doubtful loans and

advances
46 -
47 d. Other loans and advances (specify

nature)
50 Doubtful
51
Less: Provision for ___________
52 -
53
54 -
55
56 Note 2 Disclosure pursuant to Note no. L (iv) of Part I of Schedule VI to the Companies Act, 1956
57
58 As at 31 March
As at 31 March 20X1 20X0
59 ` `
60
61 Directors *
62 Other officers of the

Company *
63
Firm in which director is a partner *
64 Private Company in which director is a

member
65 - -
66
67 *Either severally or jointly
68
69
Haribhakti & Co.
A B C D E F
70 Old Schedule VI
71
72 Loans and advances
73
74 (a) Advances and loans to subsidiaries.
75 (b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner.
( c) Bills of Exchange
76
(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc.
77
(e) Balances with Customs, Port Trust, etc. (where payable on demand).
78
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.
79
Debts due from other companies under the same management within the meaning of sub-section (1B) of section 370, to be disclosed
80 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.
81
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
82 a separate sub-head "Reserve for Doubtful or Bad Debts".
Haribhakti & Co.
G H
1
2
3
Remark / Illustrative Disclosure
4
6 Loans and advances have been

bifurcated into long term and
short term.
7 Amended (Note 1)
8
9
10
11
12
13 Amended (Note 1)
14
15
16
17
18 Amended (Note 1)
eads separately.
19
er severally or jointly with any other persons

er or a director or 20
a member should be Amended (Note 1 and 2)
21
Haribhakti & Co.
G H
22
23
Companies Act, 24
1956
25
As at 3126March 20X0
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
Haribhakti & Co.
G H
70
71
72 Remarks
73
74 Modified
a partner. 75 Modified
76 No specific disclosure in Revised

Schedule VI
urance, etc. No specific disclosure in Revised
77
Schedule VI

Schedule VI
jointly with any other person or debts due by
a members to be separately stated.
79
Covered in point (iv) above
section (1B) of section 370, to be disclosed
Schedule VI
the year to be shown by way of a note. No specific disclosure in Revised
81
Schedule VI
d to be considered doubtful or bad and any
ves and Surplus" (in the liabilities side) under
82
No specific disclosure in Revised
Schedule VI
Haribhakti & Co.
A B C D E F
2 As per Point No. 6M of General Instructions for Preparation of Balance Sheet
3
4 M. Other non-current assets
5
Other non-current assets shall be classified as:
6
7
8 (i) Long Term Trade Receivables (including trade receivables on deferred credit terms);
9
10 (ii) Others (specify nature)
11
12 (iii) Long term Trade Receivables, shall be sub-classified as:
13 (i)
14 (a) Secured, considered good;
15 (b) Unsecured considered good;
16 (c) Doubtful
17
18 (ii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately.
19
20 (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.
21
Haribhakti & Co.
A B C D E F
23
24 Note 1 Disclosure pursuant to Note no.M (i),(ii) and (iii) of Part I of Schedule VI to the Companies Act, 1956
26 ` ` `
27
28 a. Long term trade receivables (including

trade receivables on deferred credit terms)
31 Doubtful
32 Less: Provision for doubtful debts
33 -
34 b. Others (specify nature)
37 Doubtful
38 Less: Provision for __________
39 -
40
41
c. Debts due by related parties (refer note 2)
44 Doubtful
46 -
47
48 -
49
Haribhakti & Co.
A B C D E F
50
51 Note 2 Disclosure pursuant to Note no. M (iii) (iii) of Part I of Schedule VI to the Companies Act, 1956
52
53 As at 31 March
As at 31 March 20X1 20X0
54 ` `
55
56 Directors *
57 Other officers of the Company *
58 Firm in which director is a partner *
59
Private Company in which director is a member
60 - -
61
63
64
65
Haribhakti & Co.
A B C D E F
66
67 Old Schedule VI
68
69 A. Loans and advances
70
(a) Advances and loans to subsidiaries.
71
(b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner.
72
( c) Bills of Exchange
73
74 (d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc.
(e) Balances with Customs, Port Trust, etc. (where payable on demand).
75
76 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.
77 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.
78
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
79 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".
80
Haribhakti & Co.
G H
1
2
3
4 Disclosure
5
New insertion (refer Note 1 and
6
2)
7
8
9
10
11
12
13
14
15
16
17
18
19
20 person or debts due

ly with any other
ber should be separately stated.
21
Haribhakti & Co.
G H
22
23
24
25
As at 31 March 20X0
26 `
27
28
29
30
31
32
33 -
34
35
36
37
38
39 -
40
41
42
43
44
45
46 -
47
48 -
49
Haribhakti & Co.
G H
50
, 1956 51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
Haribhakti & Co.
G H
66
67
68
69 Remarks
70
Modified (covered in point M
71 (iii) (iii) )
. Modified (covered in point M

72 (iii) (iii) )
No specific disclosure in
tc. 74 No specific disclosure in
NoRevised
specificSchedule VI in
disclosure
Amended, Covered in point (iv)
76 above
th any other person or debts due by
s to be separately stated.
77 to be disclosed with
B) of section 370, Revised Schedule VI
r to be shown by way of a note.
nsidered doubtful or bad and any Revised Schedule VI
urplus" (in the79
liabilities side) under a
80
Haribhakti & Co.
A B C D E F G H I J
2 As per Point No. 6N of General Instructions for Preparation of Balance Sheet
3
N. Remark / Illustrative
4 Disclosure
Current Investments
5
6
(i) Current investments shall be classified as:
8 a Investments in Equity Instruments;

9 b Investment in Preference Shares
10 c Investments in government or trust securities;
11 d Investments in debentures or bonds;
12 e Investments in Mutual Funds;
13 f Investments in partnership firms
14 g Other investments (specify nature).
15
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
16 names of the firms (with the names of all their partners, total capital and the shares of each partner) shall be given.
17
(ii) The following shall also be disclosed:
19 (a) The basis of valuation of individual investments

20 (b) Aggregate amount of quoted investments and market value thereof;
21 (c) Aggregate amount of unquoted investments;
22 (d) Aggregate provision for diminution in value of investments
23
Haribhakti & Co.
A B C D E F G H I J
24
26 Note 1 Disclosure pursuant to Note no.N (i) and (ii) of Part I of Schedule VI to the Companies Act, 1956
Particulars
27
28 ` `
29 (a) Investment in Equity instruments
30 (b) Investments in preference shares
(c) Investments in Government or Trust securities
31
32 (d) Investments in Debentures or Bonds

33 (e) Investments in Mutual Funds
34 (f) Investments in partnership firms*
(g) Other non-current investments (specify nature)
35
36 Total (A) - -
Less : Provision for dimunition in the value of
37 Investments
38 Total - -
39
40
41
Particulars As at 31 March 20X1 As at 31 March 20X0
42 ` `
Aggregate amount of quoted investments (Market value
43 of ` __ (Previous Year ` __)
Aggregate amount of unquoted investments (Previous

44 Year ` __)
45
46
47 Details of Current Investments
Sr. No. Name of the Body Corporate Subsidiary / Associate / No. of Shares / Units Quoted / Unquoted Partly Paid / Fully Extent of Holding (%)
JV/ Controlled Entity / paid
48 Others
49 20X1 20X0 20X1 20X0

50 (1) (2) (3) (4) (5) (6) (7) (8) (9)
(a) Investement in Equity Instruments
51
52
53
54
55 (b) Investments in Preference Shares
56
57
58
Haribhakti & Co.
A B C D E F G H I J
(c) Investments in Government or Trust securities
59
60
61
62
(d) Investments in Debentures or Bonds
63
64
65
66
67 (e) Investments in Mutual Funds
68
69
70
71 (f) Investments in partnership firms*
72
73
74
(g) Other non-current investments (specify nature)
75
76
77
78
79 Total
80
81
82 * G. Investment in _________(Name of the Firm)
83 Name of the Partners Share of Capital
84 Partner 1
85 Partner 2
86 Total Capital -
87
88
89
90
Haribhakti & Co.
A B C D E F G H I J
91 Old Schedule VI
92
93 A. Investments Remarks
Covered- point
94 ii (a)
Showing nature of investments and mode of valuation, for example, cost or market value and distinguishing between-
1) Covered- point
95 i( c)
Investments in Government or Trust Securities.
2) Investments in shares, debentures or bonds (showing separately shares fully paid-up and partly paid-up and also distinguishing the different classes of shares
96 and showing also in similar details investments in shares, debentures or bonds of subsidiary companies.
97 3) Immovable properties. Deleted

4) Covered- point I (f)
98
Investments in the Capital of partnership firms.
5) Balance of unutilised monies raised by issue. Moved to sheet named
"Notes" (Point V in the
99 revised Sch VI)
100 The following shall also be disclosed:

(a) Aggregate amount of company's quoted investments and also the market value thereof shall be shown; Covered - point ii (b)
101
(b) Aggregate amount of unquoted investments shall also be shown; Covered - point ii (c)
102
103
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 Moved to sheet named
have been invested. "Notes" (Point V in the
104 revised Sch VI)
Haribhakti & Co.
K L M
1
2
3
5
6
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Haribhakti & Co.
K L M
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
Amount (`) Basis of Valuation
48
49 20X1 20X0
50 (10) (11) (12)
51
52
53
54
55
56
57
58
Haribhakti & Co.
K L M
59
60
61
62
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
Haribhakti & Co.
K L M
91
92
93
94
95
96
97
98
99
100
101
102
103
104
Haribhakti & Co.
A B C D E F
2 As per Point No. 6O of General Instructions for Preparation of Balance Sheet
3
4 O. Inventories
5
6
(i) Inventories shall be classified as:
7
8 a Raw materials;
9 b Work-in-progress
10 c Finished goods
11 d Stock-in-trade
12 e Stores and spares
13 f Loose Tools
14 g Others
15
(ii) Goods-in-transit shall be disclosed under the relevant sub-head of inventories.
16
17
18 (iii) Mode of valuation shall be stated.
19
Haribhakti & Co.
A B C D E F
21
22 Note 1 Disclosure pursuant to Note no.O (i), (ii) and (ii) of Part I of Schedule VI to the Companies Act, 1956
23
24 Inventories As at 31 March 20X1 As at 31 March 20X0
25 ` ` `
26 a. Raw Materials and components (Valued at_____)
27 Goods-in transit
28 -
29 b. Work-in-progress (Valued at _____)
30 Goods-in transit
31 -
32 c. Finished goods (Valued at _____)
33 Goods-in transit
34 -
35 d. Stock-in-trade (Valued at _____)
36 Goods-in transit
37 -
38 e. Stores and spares (Valued at _____)
39 Goods-in transit
40 -
41 f. Loose Tools (Valued at _____)
42 Goods-in transit
43 -
44 g. Others (Specify nature)
45
46 -
47
48 Total -
49
50
51
Haribhakti & Co.
A B C D E F
52 Old Schedule VI
53
54 Inventories
55
56 Stores and spare parts.
57 Loose Tools
58 Stock-in-trade
59 Works-in-Progress
60
(a) +Mode of valuation of stock shall be stated and the amount in respect of raw material shall also be stated separately where practicable.
61
(b) ++Mode of valuation of works-in-progress shall be stated.

62
Haribhakti & Co.
G H
1
2
3
4 Disclosure
5
6
Presentation modified (Refer
7 Note 1)
8
9
10
11
12
13
14
15
New insertion (refer Note 1)
16
17
18 Existing
19
Haribhakti & Co.
G H
20
21
22
23
24 March 20X0
As at 31
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
Haribhakti & Co.
G H
52
53
54 Remarks
55
56 Presentation modified
60
acticable. Covered in point (iii) above
61
Covered in point (iii) above

62
Haribhakti & Co.
A B C D E F G
2 As per Point No. 6P of General Instructions for Preparation of Balance Sheet
3
4 P. Trade Receivables
5
6
(i)
7
Aggregate amount of Trade Receivables outstanding for a period exceeding six months from the date they are due for payment should be separately stated.
8
9 (ii) Trade receivables shall be sub-classified as:
10 (a) Secured, considered good;
11 (b) Unsecured considered good;
12 (c) Doubtful
13
(iii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately.
14
15
(iv) 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
16
which any director is a partner or a director or a member should be separately stated.
17
18
Haribhakti & Co.
A B C D E F G
20
21 Note 1 Disclosure pursuant to Note no.P (i), (ii), (iii) and (iv) of Part I of Schedule VI to the Companies Act, 1956
22
23
Trade Receivables As at 31 March 20X1 As at 31 March 20X0
24 ` `
25 Trade receivables outstanding for a period less than six months

from the date they are due for payment
28 Unsecured, considered doubtful
29
31 - -
32 Trade receivables outstanding for a period exceeding six months

from the date they are due for payment
35 Unsecured, considered doubtful
36
38 - -
39
40 Total - -
41
42 Trade Receivable stated above include debts due by:
43
Particulars As at 31 March 20X1 As at 31 March 20X0
44 ` `
45
46 Directors *
49 Private Company in which director is a member
50 - -
52
Haribhakti & Co.
A B C D E F G
53
Haribhakti & Co.
A B C D E F G
54
55 Old Schedule VI
56
57 Sundry debtors
58
59 Debts outstanding for a period exceeding six months.
60 Other debts.
61 Less: Provision
62
63 In regard to Sundry Debtors particulars to be given separately of-
64 (a) debts considered good and in respect of which the company is fully secured; and
65 (b) debts considered good for which the company holds no security other than the debtor’s personal security; and
66 (c) debts considered doubtful or bad.
67 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.
68
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.
69 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.
70
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".
Haribhakti & Co.
H
1
2
3
4 Disclosure
5
6
7 Modified (refer Note 1)
8
9
10 Existing (refer Note 1)
13
Presentation modified (refer
14
Note 1)
15
Presentation modified (refer
16
Note 1)
17
18
Haribhakti & Co.
H
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
Haribhakti & Co.
H
53
Haribhakti & Co.
H
54
55
56
57 Remarks
58
59 Covered- point i
60
61 Covered- point iii
62
63
64 Covered- point ii
Covered- point iv
67
69 No specific disclosure in
NoRevised
specificSchedule VI in
disclosure
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6Q of General Instructions for Preparation of Balance Sheet
3
4 Q Cash and cash equivalents Disclosure
5 (i) Cash and cash equivalents shall be classified as:

6 (a) Balances with banks; Presentation modified
7 (b) Cheques, drafts on hand; Presentation modified
8 ( c) Cash on hand; Presentation modified
9 (d) Others (specify nature). Presentation modified
10
11 (ii) Earmarked balances with banks (for example, for unpaid dividend) shall be separately stated. New insertion
12
(iii) New insertion
13 Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments shall be disclosed
separately.
14
15 (iv) Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated. New insertion
16
17 (v) Bank deposits with more than 12 months maturity shall be disclosed separately. New insertion
18
19
Haribhakti & Co.
A B C D E F G H
21
22 Note 1 Disclosure pursuant to Note no.Q (i), (ii), (iii), (iv) and (v) of Part I of Schedule VI to the Companies Act, 1956
23
Cash and cash equivalents As at 31 March 20X1 As at 31 March 20X0
24
25 ` ` ` `
26 a. Balances with banks* - -
27 This includes:
28
Earmarked Balances (eg/- unpaid dividend accounts) - -
29 Margin money - -
30 Security against borrowings - -
31 Guarantees - -
32 Other Commitments - -
33 Bank deposits with more than 12 months maturity - -
34 b. Cheques, drafts on hand - -
35 c. Cash on hand* - -
36 d. Others (specify nature) - -
37
38 - -
39 *Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated.
40
41
42 Old Schedule VI
43
44 Cash balance on hand Remarks
45 Cash balance on hand Covered- point i ( c)
46 a Balances with scheduled banks: Covered- point i (a)
47 On current accounts
48 On call accounts
49 On deposit accounts
50 On unpaid dividend accounts
51 b Balance with other banks: Covered- point i (a)
52 On current accounts
53 On call accounts
54 On deposit accounts
55
56 In regard to bank balances, particulars to be given separately of-
(a) No specific disclosure in
the balances lying with Scheduled Banks on current accounts, call accounts and deposit accounts;
(b) the name of the bankers other than Scheduled Banks and the balance lying with each such banker on current accounts, call accounts and deposit No specific disclosure in
account the maximum amount outstanding at any time during the year from each such banker; and
( c) No specific disclosure in
59 the nature of the interest, if any, of any director or his relative or the 3[***] in each of the bankers (other than Scheduled Banks) referred to in (b) Revised Schedule VI
above.]
Haribhakti & Co.
A B C D E F G H
(d) No specific disclosure in
60 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 Revised Schedule VI
funds have been invested.]
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 6R of General Instructions for Preparation of Balance Sheet
3
4 Disclosure
R. Short-term loans and advances
5 (i) Short-term loans and advances shall be classified as: New Insertion
a Loans and advances to related parties (giving details thereof);
6 Presentation modified (Note 1)
7 b Other loans and advances (specify nature). Existing (Note 1)

8
9 (ii) The above shall also be separately sub-classified as:
10 a Secured, considered good; Existing (Note 1)
11 b Unsecured, considered good; Existing (Note 1)
12 c Doubtful. Existing (Note 1)
13
(iii) Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.
14 Presentation modified (Note 1)
15
(iv)
16 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 Existing (note 2)
private companies respectively in which any director is a partner or a director or a member should be separately stated.
17
Haribhakti & Co.
A B C D E F G H
19
20 Note 1 Disclosure pursuant to Note no.R (i), (ii)and (iii) of Part I of Schedule VI to the Companies Act, 1956
21
22
Short-term loans and advances
24 ` ` ` `
25
26
27 a. Loans and advances to related parties

(refer note 2)
30 Doubtful
31 Less:Provision for doubtful loans and advances
32 - -
33 b. Others (specify nature)
36 Doubtful
37 Less:Provision for ______________
38 - -
39
40 - -
41
42
43 Note 2 Disclosure pursuant to Note no.R (iv) of Part I of Schedule VI to the Companies Act, 1956
44
45
46 ` `
47
48 Directors *
51
Private Company in which director is a member
52 - -
54
55
Haribhakti & Co.
A B C D E F G H
56
57 Old Schedule VI
58
59 Loans and advances Remarks
60
61 (a) Advances and loans to subsidiaries. Covered- point i (a)
62 (b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner. Covered- point iv
( c) Bills of Exchange No specific disclosure in
(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc. No specific disclosure in
(e) Balances with Customs, Port Trust, etc. (where payable on demand). No specific disclosure in
66
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 Covered in point (iv) above
respectively in which any director is a partner or a director or a members to be separately stated.
67
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. No specific disclosure in
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. No specific disclosure in
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 No specific disclosure in
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". Revised Schedule VI
70
Haribhakti & Co.
A B C D E F
2 As per Point No. 6S of General Instructions for Preparation of Balance Sheet
3
4
S. Other current assets (specify nature)
5
6
7 This is an all-inclusive heading, which incorporates current assets that do not fit into any other asset categories.
Haribhakti & Co.
G H
1
2
3
4 Disclosure
5
6
7
Haribhakti & Co.
A B C D E F
2 As per Point No. 6T of General Instructions for Preparation of Balance Sheet
3
4 T. Contingent liabilities and commitments (to the extent not provided for)
5 (i) Contingent liabilities shall be classified as:

6 a Claims against the company not acknowledged as debt
7 b Guarantees
8 c Other money for which the company is contingently liable
9
10 (ii) Commitments shall be classified as:
11 a Estimated amount of contracts remaining to be executed on capital account and not provided for
12 b Uncalled liability on shares and other investments partly paid
13 c Other commitments (specify nature)
14
15
17
18 Note 1 Disclosure pursuant to Note no. 6(T) of Part I of Schedule VI to the Companies Act, 1956
19
20 Contingent liabilities and commitments (to the extent
not provided for)
21 ` `
22
23 (i) Contingent Liabilities
(a) Claims against the company not acknowledged as
24 debt
25 (b) Guarantees
(c) Other money for which the company is contingently
26 liable
27 - -
28
29 (ii) Commitments
(a) Estimated amount of contracts remaining to be
executed on capital account and not provided for
30
(b) Uncalled liability on shares andd other investments

31 partly paid
32 (c) Other commitments (specify nature)

33 - -
34
35 - -
36
37
38 Old Schedule VI
39
40 Contingent Liability
41 A foot-note to the balance-sheet may be added to show separately:
(a) Claims against the company not acknowledged as debts
42
(b) Uncalled liability on shares partly paid

43
44 ( c) Arrears of fixed cumulative dividends

(d) Estimated amount of contracts remaining to be executed on capital account and not provided for
45
Haribhakti & Co.
A B C D E F
(e) Other money for which the company is contingently liable
46
Haribhakti & Co.
G H
1
2
3
t not provided for)
4
Disclosure
5
6 Existing (Note 1)
8 Existing (Note 1)
9
10
provided for 11 Existing (Note 1)
14
15
otes to Accounts16
17
nies Act, 1956 18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Remarks
41
Covered as per point '(i)a' above
42
Covered as per point '(ii)b'

43 above
44 Covered in sheet 'Notes'
provided for Covered as per point '(ii)a'
45 above
Haribhakti & Co.
G H
Covered as per point '(i)c' above
46
Haribhakti & Co.
A B C D E F G
2 As per Point No. 6U to 6W of General Instructions for Preparation of Balance Sheet
3
4 Particulars
As per Point No. 6T of General Instructions for Preparation of Balance Sheet

5 U
6
Where in respect of an issue of securities made for a specific purpose, the whole or part of the amount has not been used for the
specific purpose at the balance sheet date, there shall be indicated by way of note how such unutilized amounts have been used
7 V or invested.
8
If, in the opinion of the Board, any of the assets other than fixed assets and non-current investments do not have a value on
realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of
9 W that opinion, shall be stated.
10
12
13 Note 1 Disclosure pursuant to Note no. 6(U) of Part I of Schedule VI to the Companies Act, 1956
14
15 Particulars Total ` Per share `
16
Dividends proposed to be distributed to equity
17 shareholders
18
Dividends proposed to be distributed to preference
19 shareholders
20
Arrears of fixed cumulative dividends on preference
21 shares
Haribhakti & Co.
A B C D E F G
22
Haribhakti & Co.
A B C D E F G
23
24 Note 2 Disclosure pursuant to Note no. 6(V) of Part I of Schedule VI to the Companies Act, 1956
25
Where in respect of an issue of securities made for a specific purpose, the whole or part of the amount has not been
used for the specific purpose at the balance sheet date, Indicate below how such unutilized amounts have been used
26 or invested.
27
28
29
30
31
32
33
34 Note 3 Disclosure pursuant to Note no. 6(W) of Part I of Schedule VI to the Companies Act, 1956
35
In the opinion of the Board, all assets other than fixed assets and non current investments, have a realisable value in
the ordinary course of business which is not different from the amount at which it is stated, except as stated below:
36
37
Name of Assets Realisable Value Value in Balance Sheet Opinion of Board
38
39
40
41
42
Haribhakti & Co.
H
1
2
3
4
Disclosure
Refer Note 1
5
6
Refer Note 2
7
8
Refer Note 3
9
10
11
12
13
14
15
16
17
18
19
20
21
Haribhakti & Co.
H
22
Haribhakti & Co.
H
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
Haribhakti & Co.
A B C D E F G H
2 As per Point No. 2 of General Instructions for Preparation of Statement of Profit and Loss
3
2
4 Revenue From operation
Disclosure
2.(A) In respect of a company other than a finance company revenue from operations shall disclose separately in the notes
5 revenue from
6 (a) sale of products;
7 (b) sale of services;
8 (c) other operating revenues;
9 Less: Refer Sheet 'P & L
Comparison with Old
10 (d) Excise duty. SchVI'
11 2.(B) In respect of a finance company, revenue from operations shall include revenue from
12 (a) Interest; and
13 (b) Other financial services
14
Revenue under each of the above heads shall be disclosed separately by way of notes to accounts to the extent applicable.
15
17
18 Note 1 Disclosure pursuant to Note no. 2 of Part II of Schedule VI to the Companies Act, 1956
19
20 In respect of a company other than a finance company revenue from operations shall disclose separately in the notes
revenue from
21
For the year ended 31 For the year ended 31
22 March 20X1 March 20X0
Particulars
23 ` `
24 Sale of products
25 Sale of services
26 Other operating revenues
27 Less:
28 Excise duty
29 Total - -
30
31 In respect of a finance company, revenue from operations shall include revenue from
32
Particulars
34 ` `
35 Interest; and
36 Other financial services
37 Total - -
Haribhakti & Co.
A B C D E F G H
38
Revenue under each of the above heads shall be disclosed separately by way of notes to accounts to the extent applicable.
Haribhakti & Co.
A B C
3
4
4 Other income
5 Other income shall be classified as:

6 (a) Interest Income (in case of a company other than a finance company);
7 (b) Dividend Income;
8 (c) Net gain/loss on sale of investments
9 (d) Other non-operating income (net of expenses directly attributable to such income).
10
12
13 Note 1 Disclosure pursuant to Note no. 4 of Part II of Schedule VI to the Companies Act, 1956
14
15
Particulars
16
17 Interest Income (in case of a company other than a finance company)
18 Dividend Income
19 Net gain/loss on sale of investments
20 Other non-operating income (net of expenses directly attributable to such income)
21 Total
22
Haribhakti & Co.
D E
1
2
3
4
Disclosure
5
6 Refer Sheet 'P & L
7 Comparison with Old
8 Sch VI'
9
10
11
12
13
14
For the year ended 31 For the year ended
15 March 20X1 31 March 20X0
16 ` `
17
18
19
20
21 - -
22
Haribhakti & Co.
A B C
3
4 3 Finance Costs
5 Finance costs shall be classified as:

6 (a) Interest expense;
7 (b) Other borrowing costs;
8 (c) Applicable net gain/loss on foreign currency transactions and translation.
9
11
12 Note 1Disclosure pursuant to Note no. 3 of Part II of Schedule VI to the Companies Act, 1956
13
14
Particulars
15
16 Interest expense
17 Other borrowing costs
18 Applicable net gain/loss on foreign currency transactions and translation
19 Total
20
21
22
Haribhakti & Co.
D E
1
2
3
4
Disclosure
5
6 Refer Sheet 'P & L
Comparison with Old
7 Sch VI
8
9
10
11
12
13
For the year ended For the year ended
14 31 March 20X1 31 March 20X0
15 ` `
16
17
18
19 - -
20
21
22
Haribhakti & Co.
A B C D E F G H I J
3
4 5 Additional Information Remarks
A Company shall disclose by way of notes additional information regarding aggregate expenditure and income on the following items:-
5
(i) (a) Employee Benefits Expense [showing separately] :

(i) salaries and wages,
(ii) contribution to provident and other funds,
6 (iii) expense on Employee Stock Option Scheme (ESOP) and Employee Stock Purchase Plan (ESPP), Note 1
(iv) staff welfare expenses
7 (b) Depreciation and amortization expense;

(c) Any item of income or expenditure which exceeds one per cent of the revenue from operations or Rs.1,00,000, whichever is higher;
8 Amendment
9 (d) Interest Income;

10 (e) Interest Expense;
11 (f) Dividend Income;
12 (g) Net gain/ loss on sale of investments;
13 (h) Adjustments to the carrying amount of investments;
14 (i) Net gain or loss on foreign currency transaction and translation (other than considered as finance cost);
(j) Payments to the auditor as
a. auditor,
b. for taxation matters,
c. for company law matters,
d. for management services,
15 Note 2
e. for other services,
f. for reimbursement of expenses;
16 (k) Details of items of exceptional and extraordinary nature;

17 (l) Prior period items;
18 (ii) (a) In the case of manufacturing companies,-
19 (1) Raw materials under broad heads.
20 (2) goods purchased under broad heads.
Depr In the case of trading companies, purchases in respect of goods traded in by the company under broad heads.
21 eciati
on
(c) In the case of companies rendering or supplying services, gross income derived form services rendered or supplied under broad heads. New Terminology used
and
22 "BROAD HEADS"
amor
tizati
(d)
on In the case of a company, which falls under more than one of the categories mentioned in (a), (b) and (c) above, it shall be sufficient compliance with the
23
expe requirements herein if purchases, sales and consumption of raw material and the gross income from services rendered is shown under broad heads.
nse
(e) In the case of other companies, gross income derived under broad heads.
24
New Terminology used
"BROAD HEADS"
Haribhakti & Co.
A B C D E F G H I J
25 (iii) In the case of all concerns having works in progress, works-in-progress under broad heads.
26 (iv) (a) The aggregate, if material, of any amounts set aside or proposed to be set aside, to reserve, but not including provisions made to meet any specific liability,
27 (b) contingency or commitment
The aggregate, if material, ofknown to exist withdrawn
any amounts at the datefrom
as tosuch
which the balance-sheet is made up.
reserves.
(v) (a) The aggregate, if material, of the amounts set aside to provisions made for meeting specific liabilities, contingencies or commitments. Same as Old Schedule VI
28
29 (b) The aggregate, if material, of the amounts withdrawn from such provisions, as no longer required.
30 (vi) Expenditure incurred on each of the following items, separately for each item:-
31 (a) Consumption of stores and spare parts.
32 (b) Power and fuel.
33 (c) Rent.
34 (d) Repairs to buildings.
35 (e) Repairs to machinery.
36 (g) Insurance .
37 (h) Rates and taxes, excluding, taxes on income.
38 (i) Miscellaneous expenses,
39 (vii) (a) Dividends from subsidiary companies.
40 (b) Provisions for losses of subsidiary companies. Same as Old Schedule VI
41 (Viii) The profit and loss account shall also contain by way of a note the following information, namely:-
42 a) Value of imports calculated on C.I.F basis by the company during the financial year in respect of –
I. Raw materials;
II. Components and spare parts;
43
III. Capital goods;
b) Expenditure in foreign currency during the financial year on account of royalty, know-how, professional and consultation fees, interest, and other matters;
44
c) Total value if all imported raw materials, spare parts and components consumed during the financial year and the total value of all indigenous raw materials,
spare parts and components similarly consumed and the percentage of each to the total consumption;
45
Same as Old Schedule VI
d) The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total number of non-resident shareholders,
the total number of shares held by them on which the dividends were due and the year to which the dividends related;
46
47 e) Earnings in foreign exchange classified under the following heads, namely:-

I. Export of goods calculated on F.O.B. basis;
II. Royalty, know-how ,professional and consultation fees;
48 III. Interest and dividend;
IV. Other income, indicating the nature thereof
Note:- Broad heads shall be decided taking into account the concept of materiality and presentation of true and fair view of financial statements,”.
49
Haribhakti & Co.
A B C D E F G H I J
50
52
53 Note 1 Disclosure pursuant to Note no. 5(i)(a) of Part II of Schedule VI to the Companies Act, 1956
54
For the year ended 31 For the year ended
55 March 20X1 31 March 20X0
Employee Benefits Expense
56 ` `
57 (a) Salaries and incentives
58 (b) Contributions to -
59 (i) Provident fund

(ii) Superannuation scheme
60 (c) Gratuity fund contributions
61
(d) Social security and other benefit plans for overseas employees
62 (e) expense on Employee Stock Option Scheme (ESOP) and Employee Stock
Purchase Plan (ESPP),
63 (f) Staff welfare expenses
64 Total - -
65
66 Note 2 Disclosure pursuant to Note no. 5(i)(g) of Part II of Schedule VI to the Companies Act, 1956
67
Payments to the auditor as
69 ` `
70 a. auditor
71 b. for taxation matters
72 c. for company law matters
73 d. for management services
74 e. for other services
75 f. for reimbursement of expenses
76 Total - -
Haribhakti & Co.
A B C D E F
1 Profit & Loss Comparison of Revised Schedule VI with Old Schedule VI
2
3 Revised Schedule VI Old Schedule VI
Remarks
4 Particulars Particulars
1 The provisions of this Part shall apply to the income and 1. The provisions of this part shall apply to the income & Deleted (Marked in Red)
expenditure account referred to in sub-section (2) of expenditure account referred to in sub-section (2) of section 210
Section 210 of the Act, in like manner as they apply to a of the Act, in like manner as they apply to a profit and loss
5 statement of profit and loss. account, but subject to the modification of references as
specified in that sub–section.
6
2.(A) In respect of a company other than a finance company 3 The P & L A/C shall set out the various items relating to of I & E
revenue from operations shall disclose separately in the of the Co. arranged under the most convenient heads and in
notes revenue from particular, shall disclose the following information in respect of
7
the period covered by the account:
(a) sale of products; (i) (a) Turnover: Aggregate amount of sales, showing amount and
8 quantity of sales of each class of goods separately.
(b) sale of services; (b) Commission paid to sole selling agent within the meaning of
9 section 294 of the Act In Revised Schedule VI there are differenct
disclosure requirements for
10 (c) other operating revenues; (c) Commission paid to other selling agents. 1. Company other than a Finance Company
2. Finance Company
Less: (d) Brokerage and Discount on sales (other than usual trade
11 discount).
12 (d) Excise duty.
2.(B) In respect of a finance company, revenue from
13 operations shall include revenue from
14 (a) Interest; and

15 (b) Other financial services
Revenue under each of the above heads shall be
disclosed separately by way of notes to accounts to the
16 extent applicable.
17 3 Finance Costs
18 Finance costs shall be classified as:
19 (a) Interest expense;
New Insertion in Schedule VI
20 (b) Other borrowing costs;
(c)
21 Applicable net gain/loss on foreign currency transactions
and translation.
22
Haribhakti & Co.
A B C D E F
23 4 Depreciation and amortization expense
24 Other income shall be classified as:
(a) Interest Income (in case of a company other than a
25 finance company);
26 (b) Dividend Income; New Insertion in Schedule VI
27 (c) Net gain/loss on sale of investments
(d) Other non-operating income (net of expenses directly
28 attributable to such income).
29
30 5 Additional Information
A Company shall disclose by way of notes additional
information regarding aggregate expenditure and income
31 on the following items:-
32 (i)
(a) 3 (x) (f) 1. Salaries, wages and bonus
2. Contribution to other funds
3. Workmen and staff welfare expenses (to the extent not
adjusted from any of previous provision or reserves.)
33 Employee Benefits Expense [showing separately] : Same as old Schedule VI

(i) salaries and wages,
(ii) contribution to provident and other funds,
(iii) expense on Employee Stock Option Scheme (ESOP)
and Employee Stock Purchase Plan (ESPP),
(iv) staff welfare expenses
(b) Depreciation and amortization expense; 3 (iv) The amount provided for depreciation, renewals or diminution in
value of fixed assets. Method adopted for making such provision
should be given in case if provision is not made as per
34 depreciation charge.
Depreciation, renewals or diminution in value of fixed assets. (If

no provision is made, fact and quantum of arrears of depreciation
35 u/s. 205(2) to be disclosed).
Haribhakti & Co.
A B C D E F
(c) Any item of income or expenditure which exceeds one
per cent of the revenue from operations or
36 Rs.1,00,000, whichever is higher; Amendment in clause 3 (x) (i)
37 (d) Interest Income;

(e) Interest Expense; 3 (v) The amount of interest on company’s debentures and other loans
for fixed periods, stating separately the amount of interest, if
any paid or payable to the managing director, managing agents,
38 secretaries, treasures and the manager, if any.
(f) Dividend Income; 3 (xiv) The aggregate amount of the dividends paid, and proposed and
stating whether such amounts are subject to deduction of income
tax or not.
39
40 (g) Net gain/ loss on sale of investments; 3 (xii) a.) Profit or losses on investments (extent of profit or loss on
(h) Adjustments to the carrying amount of investments; account of membership of a partnership firm) (to the extent not
adjusted from any previous provision or reserve.
41 b.) Profit or losses in respect of transactions of a kind, not usually
undertaken by the company or undertaken in circumstances of an
(i) Net gain or loss on foreign currency transaction and exceptional or non-recurring nature, if material in amount.
42 translation (other than considered as finance cost); New Insertion
(j) Payments to the auditor as 4B. Payments to the Auditors (Whether as fees, expenses or
43 (a) auditor, otherwise for services rendered)
(b) for taxation matters,
44 (c) for company law matters, (a) As auditor;
45 (d) for management services, (b) As adviser, or in any other capacity, in respect of
(e) for other services, Same as old Schedule VI
46 (i) Taxation matters;
(f) for reimbursement of expenses;
47 (ii) Company law matter
48 (iii) Management services; and
49 (c) In any other manner.
(k) Details of items of exceptional and extraordinary 2 (b) Shall disclose every material feature, including credits or
nature; receipts and debits or expenses in respect of non-recurring or
50 exceptional transactions or transaction of exceptional nature
51 (l) Prior period items;

Haribhakti & Co.
A B C D E F
52
53 (ii) (ii)
54 (a) In the case of manufacturing companies,- (a) In the case of manufacturing Companies, —
1. Raw materials under broad heads. 1.Item wise breakup of value and quantity of all-important basic
2. goods purchased under broad heads. raw materials consumed. (Items valuing 10% or more of the total
value of the raw materials consumed shall be shown as a separate
item). The intermediates or components procured from other
manufacturers may be included in the breakup; (if their list is too
large than it should be grouped under suitable heading without
55 mentioning the quantities.
2.Value and quantity of opening and closing stocks of each class

56 of goods produced.
(b) In the case of trading companies, purchases in respect of (b) In case of trading companies:
goods traded in by the company under broad heads. Value and quantity of purchases, opening and closing stocks of
57 each class of goods should be indicated.
New Terminology used "BROAD HEADS"
(c) In the case of companies rendering or supplying services, (c) In case of service companies gross income derived from services
gross income derived form services rendered or supplied rendered or supplied.
58 under broad heads.
(d) In the case of a company, which falls under more than (d) In case of Company, which falls under more than one of the
one of the categories mentioned in (a), (b) and (c) categories mentioned in a., b., & c. above, it shall be sufficient
above, it shall be sufficient compliance with the that the total amounts are shown in respect of opening and
requirements herein if purchases, sales and consumption closing stocks, purchases, sales and consumption of raw materials
of raw material and the gross income from services with the value and quantitative break-up and the gross income
59 rendered is shown under broad heads. form the services rendered is shown.
(e) In the case of other companies, gross income derived (e) In case of other companies, the gross income derived under
60 under broad heads. different heads.
61
(iii) In the case of all concerns having works in progress, (iii) Works–in–progress at the commencement and at the end of the
62 works-in-progress under broad heads. accounting period. New Terminology used "BROAD HEADS"
63
Haribhakti & Co.
A B C D E F
64 (iv) (viii)
(a) The aggregate, if material, of any amounts set aside or (a) The aggregate, if material, of any amounts set aside or proposed
proposed to be set aside, to reserve, but not including to set aside, to reserves, but not including provisions made to
provisions made to meet any specific liability, meet any specific liability, contingency or commitment known to
contingency or commitment known to exist at the date exist at which the balance sheet is made up.
65 as to which the balance-sheet is made up.
Same as old Schedule VI
(b) The aggregate, if material, of any amounts withdrawn (b) The aggregate, if material, of any amounts withdrawn from such
66 from such reserves. reserves.
67
68 (v) (ix)
(a) The aggregate, if material, of the amounts set aside to (a) The aggregate, if material, of any amounts set aside to
provisions made for meeting specific liabilities, provisions made for meeting specific liabilities, contingencies or
69 contingencies or commitments. commitment
(b) The aggregate, if material, of the amounts withdrawn (b) The aggregate, if material, of any amounts withdrawn from such
70 from such provisions, as no longer required. provisions, as no longer required.
71
(vi) Expenditure incurred on each of the following items, (x) Expenditure incurred on each of the following items, separately
72 separately for each item:- for each item:—
(a) Consumption of stores and spare parts. (a)Consumption of stores and spare parts
73
74 (b) Power and fuel. (b) Power and fuel

75 (c) Rent. (c) Rent.
76 (d) Repairs to buildings. (d) Repairs to buildings.
77 (e) Repairs to machinery. (e) Repairs to machinery.
78 (g) Insurance . (f)1. Salaries, wages and bonus
(h) Rates and taxes, excluding, taxes on income. 2. Contribution to other funds
79
Same as old Schedule VI subject to
(i) Miscellaneous expenses, 3. Workmen and staff welfare expenses (to the extent not amnedment in point (x) (i) and point (x) (f) is
80 adjusted from any of previous provision or reserves.) covered by point 5 (i) (a) in new revised
Schedule VI
Note 1: information in respect of this item should also be given in the
81 balance sheet under the relevant provision or reserve account.
82 (g) Insurance .
(h) Rates and taxes, excluding, taxes on income.
83
(i) Miscellaneous expenses. (Exp. totalling 1% of total revenue of

the Company or Rs. 5,000 whichever is higher shall be shown as a
84 separate item.)
Haribhakti & Co.
A B C D E F
85
86 (vii) (xiii)
87 a) Dividends from subsidiary companies. (a) Dividend from subsidiary companies.
b) Provisions for losses of subsidiary companies. (b) Provisions for losses of subsidiary companies.
88
89
(Viii) The profit and loss account shall also contain by way of a 4D. Following information to be included by way of note;
90 note the following information, namely:-
a) Value of imports calculated on C.I.F basis by the (a) Value of imports on CIF basis in respect of
91 company during the financial year in respect of –
92 I. Raw materials; 1. raw materials;

93 II. Components and spare parts; 2. components and spare parts;
94 III.Capital goods; 3. capital goods
b) Expenditure in foreign currency during the financial year (b) Expenditure in foreign currency for royalty, know-how,
on account of royalty, know-how, professional and professional and consultation fees, interest and other matters.
95 consultation fees, interest, and other matters;
c) Total value if all imported raw materials, spare parts and (c) value of imported raw materials, spare parts and components
components consumed during the financial year and the consumed; value of indigenous raw materials, spare parts and
total value of all indigenous raw materials, spare parts components consumed; and percentage of each to total
and components similarly consumed and the percentage consumption.
96 of each to the total consumption;
d) The amount remitted during the year in foreign (d) dividends remitted in foreign currencies; number of non-resident
currencies on account of dividends with a specific shareholders; number of shares held by them on which dividends
mention of the total number of non-resident are due and the year to which dividends relate.
shareholders, the total number of shares held by them
97 on which the dividends were due and the year to which
the dividends related;
e) Earnings in foreign exchange classified under the (e) Earnings in foreign exchange, namely
98 following heads, namely:-
I.Export of goods calculated on F.O.B. basis; a. Exports (F.O.B. basis)
II.Royalty, know-how ,professional and consultation fees; b. Royalty, know-how,
III.Interest and dividend; c. professional and consultation fees;
IV.Other income, indicating the nature thereof d. Interest and dividend
99 e. Other income, indicating the nature thereof.
100
Haribhakti & Co.
A B C D E F
Note:-Broad heads shall be decided taking into account
the concept of materiality and presentation of true
101 and fair view of financial statements,”.
Haribhakti & Co.
A B C D E F
102
103
104
105 Removed from Revised Schedule VI
106 2. The P & L A/c-
107 (a) Shall be so made out clearly to disclose the result of the working of the company during the period covered by the account
The amount of charge for income tax and other Indian taxation on profits imposed elsewhere to the extent of the relief, if any, from Indian income tax and distinguishing, where
108 3 (vi) practicable, between income tax and other taxation.
109 3 (vii) Amounts reserved for repayment of share capital/loans.
3 (xi) (a) The amount of income from investment, distinguishing between trade investments and other investments.
110 (b) Other income by way of interest, specifying the nature of the income.
(c) The amount of income tax deducted if the gross income is stated under sub-paragraphs a & b above.
3 (xv) Amount, if material by which any items shown in the profit & loss account are affected by any change in the basis of accounting.
111
4 Payment to Directors including Managing Directors, managing agents, secretaries, treasurers & Manager, if any by the Company, subsidiary of the Company and any other person for
following:
Managerial remuneration u/s. 198 of the Act paid or payable during the financial year to the directors (including managing director).
a) Expenses reimbursed to the managing agent under section 354.
b) Commission or other remuneration payable separately to managing agent or his associate under sections 356, 357 and 358.
c) Commission received of receivable under section 359 of the Act by the managing agent or his associate as selling or buying agent of the other concerns in respect of contract
entered into such concerns with the company
d) The money value of the contracts for the sale or purchase of goods and materials or supply of services, entered into by the company with the managing agent or his associate under
112 section 360 during the financial year.
e) Other allowance and commission including guarantee commission (details to be given).
f) Any other perquisite or benefits in cash or in kind. (Stating approximate money value where practicable)
g) Pension, gratuities, payments from provident funds, in excess of own subscription and interest thereon, compensation for loss of office, retirement consideration, etc.
4A. Computation of net profit u/s. 349 with details of the commission payable as percentage of profits to the directors including Managing Directors/Manager (if any) should be stated by
113 way of note.
114 4C. In case of manufacturing companies in respect of each class of goods manufactured, detailed quantitative information in regard to:
115 (a) The licensed capacity (where licence is in force)
116 (b) the installed capacity; and
117 (c) the actual production.
5 (a) Except in the case of the first Profit & Loss A/c, the corresponding amounts for the immediately preceding financial year for all items shall also be shown.
118
5 (b) The requirements in sub–clause (1) shall, in the case of companies preparing quarterly or half yearly accounts, relate to the profit and loss account for the period which entered on
119 the corresponding date of the previous year.

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Foreword & Approach in the Preparation of this document

All the new insertions are written in Bold font

GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

(ii) one hundred crore rupees or more

Sr No. GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET

All other assets shall be classified as non-current.

All other liabilities shall be classified as non-current.

Sr No. GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF PROFIT AND LOSS

OR PREPARATION OF BALANCE SHEET

Standards as applicable to the companies require any change in treatment or disclosure

n the Financial Statements and shall provide where required

Loss shall be cross-referenced to any related information in the notes to accounts. In

Financial Statements may be rounded off as below:

To the nearest, lakhs, millions or crores, or decimals thereof.

applicable Accounting Standards.

OR PREPARATION OF BALANCE SHEET

ARATION OF STATEMENT OF PROFIT AND LOSS

PART I – Form of BALANCE SHEET

Name of the Company…………………….

2 Share application money pending allotment

ce of the Balance Sheet, and the Statement of Profit and Loss

PART II - Form of STATEMENT OF PROFIT AND LOSS

Name of the Company…………………….

I. Revenue from operations

II. Other income

III. Total Revenue (I + II)

V. Profit before exceptional and extraordinary items and tax (III-IV)

VI. Exceptional items

VII. Profit before extraordinary items and tax (V - VI)

VIII. Extraordinary Items

IX. Profit before tax (VII- VIII)

XI Profit (Loss) for the period from continuing operations (VII-VIII)

XII Profit/(loss) from discontinuing operations

XIII Tax expense of discontinuing operations

XIV Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)

XV Profit (Loss) for the period (XI + XIV)

he Balance Sheet, and the Statement of

Illustrative disclosure of the above requirements in the Notes to Accounts

As at 31 March 20X1 As at 31 March 20X0

__% preference shares of `___ each

Subscribed & Paid up

Subscribed but not fully Paid up

___ % preference shares of `___each, not fully paid up

Equity Shares of ` ___ each, not fully paid up

Equity Shares Preference Shares

Shares bought back during the year

Name of Shareholder As at 31 March 20X1 As at 31 March 20X0

Year (Aggregate No. of Shares)

Fully paid up pursuant to contract(s) without

Fully paid up by way of bonus shares

Fully paid up pursuant to contract(s) without

Fully paid up by way of bonus shares

4 (c) ....... shares of Rs.... Each

9 Add: Forfeited shares (amount originally paid –up)

11 Particulars of any option on unissued share capital should also be specified.

12 Particulars of the different classes of preference shares to be given.

Covered as per point 'l'

Addition to this point

Covered as per point 'f'

Covered as per point 'b'

% preference shares of `_ each

_ % preference shares of `_each, not fully paid up

_ (Previous Year: _) % Debentures of `_ each

_ (Previous Year: _) % Debentures of `_ each