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Financial Statements of a Company 1.9
Disclosure of Important Items in the Company’s Balance Sheet as per Schedule III

S. No. Items Main Head Sub-head
1. Debentures Non-current Liabilities Long-term Borrowings
2. Public Deposits Non-current Liabilities Long-term Borrowings
3. Securities Premium Shareholders’ Funds Reserves and Surplus
4. Capital Reserve Shareholders’ Funds Reserves and Surplus
5. Forfeited Shares Account Shareholders' Funds Subscribed Capital (Shown by way of addition)
6. Interest Accrued and due Current Liabilities Other Current Liabilities
on Debentures
7. Interest Accrued but not due Current Liabilities Other Current Liabilities
on Debentures
8. Bills Payable Current Liabilities Trade Payables
9. Advances Received from Current Liabilities Other Current Liabilities
Customers
10. Sundry Creditors Current Liabilities Trade Payables
11. Unclaimed Dividend Current Liabilities Other Current Liabilities
12. Calls-in-Arrears Shareholders’ Funds Subscribed Capital (shown by way of deduction
from subscribed but not fully paid-up)
13. Calls-in-Advance and Interest Current Liabilities Other Current Liabilities
thereon
14. Interest Accrued but not due Current Liabilities Other Current Liabilities
on Unsecured Loans
15. Debentures Redemption Reserve Shareholders’ Funds Reserves and Surplus
16. Capital Redemption Reserve Shareholders’ Funds Reserves and Surplus
17. Advances from Customers (Long-term) Non-current Liabilities Other Long-term Liabilities
18. Trade Payables Current Liabilities Trade Payables
19. Provision for Tax Current Liabilities Short-term Provisions
20. Surplus, i.e., Balance in Statement Shareholders’ Funds Reserves and Surplus
of Profit & Loss (Dr.) (As negative amount)
21. Surplus, i.e., Balance in Statement Shareholders’ Funds Reserves and Surplus
of Profit & Loss
22. Mortgage Loan Non-current Liabilities Long-term Borrowings
23. Patents Non-current Assets Property, Plant and Equipment and Intangible
Assets—Intangible Assets
24. Investments Non-current Assets Non-current Investments
25. General Reserve Shareholders’ Funds Reserves and Surplus
26. Bills Receivable Current Assets Trade Receivables
27. Debentures Repayable after 3 yrs. Non-current Liabilities Long-term Borrowings
28. Loose Tools Current Assets Inventories
29. Current Maturities of Long-term Debts Current Liabilities Short-term Borrowings
30. Premium on Redemption of Non-current Liabilities Other Long-term Liabilities
Debentures
31. Balances with Banks Current Assets Cash and Cash Equivalents
32. Tax Reserve Shareholders’ Funds Reserves and Surplus
33. Stores and Spares Current Assets Inventories
34. Mining Rights Non-current Assets Property, Plant and Equipment and Intangible
Assets—Intangible Assets