Page 144 - afs12

Comparative Statements and Common-Size Statements 5.3
FORMAT OF COMPARATIVE BALANCE SHEET

COMPARATIVE BALANCE SHEET
as at ...

Particulars Note Previous Current Absolute Change Percentage Change
No. Year Year (Increase/Decrease) (Increase/Decrease)
` ` ` %
 C 
(A) (B) (C = B – A) D  A  100

I. EQUITY AND LIABILITIES
1. Shareholders’ Funds
(a) Share Capital:
(i) Equity Share Capital ... ... ... ...
(ii) Preference Share Capital ... ... ... ...
(b) Reserves and Surplus ... ... ... ...
2. Non-Current Liabilities
(a) Long-term Borrowings ... ... ... ...
(b) Long-term Provisions ... ... ... ...
3. Current Liabilities
(a) Short-term Borrowings ... ... ... ...
(b) Trade Payables ... ... ... ...
(c) Other Current Liabilities ... ... ... ...
(d) Short-term Provisions ... ... ... ...
Total ... ... ... ...
II. ASSETS
1. Non-Current Assets
(a) Property, Plant and Equipment
and Intangible Assets:
(i) Property, Plant and Equipment ... ... ... ...
(ii) Intangible Assets ... ... ... ...
(b) Non-current Investments ... ... ... ...
(c) Long-term Loans and Advances ... ... ... ...
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 ... ... ... ...

Note: If current year’s figure has decreased, show the absolute change and percentage change in brackets so as to
reflect negative item.