9 Revised Schedule Vi in Excel

Foreword Approach In the PreparatIon of thIs document
Foreword
The accompanyIng worksheets provIde a detaIled comparIson of the provIsIons of FevIsed SchedIle
7 to the CompanIes Act, 1956 and the provIsIons as per the Dld Schedule 7 to the CompanIes Act,
1956
The ProvIsIons of the FevIsed Schedule 7 have been Incorporated In an excel sheet and hyperlInks
have been created for ready reference and ease of use.
t Is essentIal to go through the 'Ceneral nstructIons for PreparatIon of 8alance Sheet and ProfIt and
Loss Account'.
Approach Used
Separate worksheets for each lIne Items of 8alance Sheet and ProfIt E Loss Account have been
prepared for clarIty In understandIng
All the new InsertIons are wrItten In oId font
New InsertIons / amendments whIch are very crItIcal for the preparatIon and presentatIon of
FInancIal Statements are hIghlIghted In 8lue.
0etaIled provIsIons as per FevIsed Schedule 7 have been stated wIth Femarks to IndIcate the
amendments / InsertIons In comparIson wIth Dld Schedule 7
llustratIve 0Isclosures In the Notes to Accounts have been prepared In tabular form / In the form of
schedules whIch can be used for preparatIon of FInancIal Statements In accordance wIth the FevIsed
Schedule 7
Wherever the requIrements of the FevIsed Schedule 7 are more descrIptIve In nature, approprIate
dIsclosure are to be Inserted by the |anagement. To IndIcate the same aproprIate dIsclosures to
comply wIth thIs poInt to be made by the management has been gIven at relevant places
n case of 8alance Sheet Items, provIsIons as per Dld Schedule 7 are also stated wIth Femarks
below the 'llustratIve dIsclosures' to IndIcate the amendments / InsertIons / deletIons In comparIson
wIth FevIsed Schedule 7
n case of Statement of ProfIt E Loss , detaIled comparIson of the provIsIons of FevIsed Schedule 7
and the provIsIons as per Dld Schedule 7 have been provIded In a separate sheet
ParlbhakLl Co
Sr No.
1
2
J
4
%:rnover Po:ndIng off
(I) less than one hundred crore rupees To the nearest hundreds, thousands, lakhs or mIllIons, or
decImals thereof.
(II) one hundred crore rupees or more To the nearest, lakhs, mIllIons or crores, or decImals
thereof.
5
6
Sr No.
1
2
J
4
5
Sr No.
1 The provIsIons of thIs Part shall apply to the Income and expendIture account referred to In subsectIon (2) of SectIon 210 of the
Act, In lIke manner as they apply to a statement of profIt and loss.
For the purpose of thIs Schedule, the terms used hereIn shall be as per the applIcable AccountIng Standards.
CENEPAL INS%PUC%IDNS FDP PPEPAPA%IDN DF ALANCE SHEE%
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 date.
All other assets shall be classIfIed as noncurrent.
An operatIng cycle Is the tIme between the acquIsItIon of assets for processIng and theIr realIzatIon In cash or cash equIvalents.
Where the normal operatIng cycle cannot be IdentIfIed, It Is assumed to have a duratIon of 12 months.
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 of a lIabIlIty that could, at the optIon of the counterparty, result In Its settlement by the Issue of equIty
Instruments do not affect Its classIfIcatIon.
All other lIabIlItIes shall be classIfIed as noncurrent.
A receIvable shall be classIfIed as a 'trade receIvable' If It Is In respect of the amount due on account of goods sold or servIces
rendered In the normal course of busIness.
A payable shall be classIfIed as a 'trade payable' If It Is In respect of the amount due on account of goods purchased or servIces
receIved In the normal course of busIness.
CENEPAL INS%PUC%IDNS FDP PPEPAPA%IDN DF S%A%EhEN% DF PPDFI% AN0 LDSS
Except In the case of the fIrst FInancIal Statements laId before the Company (after Its IncorporatIon) the correspondIng amounts
(comparatIves) for the ImmedIately precedIng reportIng perIod for all Items shown In the FInancIal Statements IncludIng notes
shall also be gIven.
CENEPAL INS%PUC%IDNS FDP PPEPAPA%IDN DF ALANCE SHEE%
AN0
S%A%EhEN% DF PPDFI% AN0 LDSS DF A CDhPANY
Where complIance wIth the requIrements of the Act IncludIng AccountIng Standards as applIcable to the companIes requIre any
change In treatment or dIsclosure IncludIng addItIon, amendment, substItutIon or deletIon In the head/subhead or any changes
Interse, In the fInancIal statements or statements formIng part thereof, the same shall be made and the requIrements of the
Schedule 7 shall stand modIfIed accordIngly.
The dIsclosure requIrements specIfIed In Part and Part of thIs Schedule are In addItIon to and not In substItutIon of the
dIsclosure requIrements specIfIed In the AccountIng Standards prescrIbed under the CompanIes Act, 1956. AddItIonal dIsclosures
specIfIed In the AccountIng Standards shall be made In the notes to accounts or by way of addItIonal statement unless requIred
to be dIsclosed on the face of the FInancIal Statements. SImIlarly, all other dIsclosures as requIred by the CompanIes Act shall
be made In the notes to accounts In addItIon to the requIrements set out In thIs Schedule.
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 8alance Sheet and Statement of ProfIt and Loss shall be crossreferenced to any related
InformatIon In the notes to accounts. n preparIng the FInancIal Statements IncludIng the notes to accounts, a balance shall be
maIntaIned between provIdIng excessIve detaIl that may not assIst users of fInancIal statements and not provIdIng Important
InformatIon as a result of too much aggregatIon.
0ependIng upon the turnover of the company, the fIgures appearIng In the FInancIal Statements may be rounded off as below:
Dnce a unIt of measurement Is used, It should be used unIformly In the FInancIal Statements.
ParlbhakLl Co
PAPT I - Form of ALANCE SHEET
Notes :
Name of the Company.........
aIance Sheet as at .........
Note
No.
FIgures as at the
end of current
reportIng perIod
FIgures as at the end
of prevIous
reportIng perIod
2 3 4
. EDUITY AN0 LIAILITIES
1 SharehoIders' funds
(a) Share capital
(b) Reserves and surplus
(c) |oney receIved agaInst share warrants
2 Share appIIcatIon money pendIng aIIotment
3 Non-current IIabIIItIes
(a) 4ng-term b4rr4ings
(b) 0eferred tax lIabIlItIes (Net)
(c) Other 4ng term liabilities
(d) 4ng-term pr4visi4ns
4 Current IIabIIItIes
(a) Sh4rt-term b4rr4ings
(b) Trade payables
(c) Other current liabilities
(d) Sh4rt-term pr4visi4ns
TDTAL
. ASSETS
Non-current assets
1 (a) ixed assets
(I) TangIble assets
(II) ntangIble assets
(III) CapItal workInprogress
(Iv) ntangIble assets under development
(b) N4n-current investments
(c) 0eferred tax assets (net)
(d) 4ng-term l4ans and advances
(e) Other n4n-current assets
2 Current assets
(a) urrent investments
(b) nvent4ries
(c) Trade receivables
(d) ash and cash equivalents
(e) Sh4rt-term l4ans and advances
(f) Other current assets
TDTAL
PartIcuIars
1
( + In....)
ThIs part of ScheduIe sets out the mInImum requIrements for dIscIosure on the face of the aIance Sheet, and the Statement
of ProfIt and Loss (hereInafter referred to as "FInancIaI Statements" for the purpose of thIs ScheduIe) and Notes. LIne Items,
sub-IIne Items and sub-totaIs shaII be presented as an addItIon or substItutIon on the face of the FInancIaI Statements when
such presentatIon Is reIevant to an understandIng of the company's fInancIaI posItIon or performance or to cater to
Industrylsector-specIfIc dIscIosure requIrements or when requIred for compIIance wIth the amendments to the CompanIes
Act or under the AccountIng Standards.
ParlbhakLl Co
Notes :
Pefer
Note No.
FIgures for the
current reportIng
perIod
FIgures for the
prevIous reportIng
perIod
. Revenue from operations
. Other income
. TotaI Pevenue ( +
7. Expenses:
Cost of materIals consumed
Purchases of StockInTrade
Changes In InventorIes of fInIshed goods workIn
progress and StockInTrade
Employee benefIts expense
inance costs
eprecIatIon and amortIzatIon expense
Dther expenses
Total expenses
'.
ProfIt before exceptIonaI and extraordInary Items
and tax ('
7. ExceptIonal Items
'. ProfIt before extraordInary Items and tax (' '
7. ExtraordInary tems
. ProfIt before tax (' '
X Tax expense:
(1) Current tax
(2) eferred tax
ProfIt (Loss for the perIod from contInuIng

operatIons (''
X ProfIt/(loss) from dIscontInuIng operatIons
X Tax expense of dIscontInuIng operatIons
'
ProfItl(Ioss from 0IscontInuIng operatIons (after
tax (
' ProfIt (Loss for the perIod ( + '
X7 EarnIngs per equIty share:
(1) 8asIc
(2) Iluted
PartIcuIars
PAPT Form of STATEhENT DF PPDFT AN0 LDSS
ThIs part of ScheduIe sets out the mInImum requIrements for dIscIosure on the face of the aIance
Sheet, and the Statement of ProfIt and Loss (hereInafter referred to as "FInancIaI Statements" for the
purpose of thIs ScheduIe and Notes. LIne Items, subIIne Items and subtotaIs shaII be presented as an
addItIon or substItutIon on the face of the FInancIaI Statements when such presentatIon Is reIevant to
an understandIng of the company's fInancIaI posItIon or performance or to cater to Industrylsector
specIfIc dIscIosure requIrements or when requIred for compIIance wIth the amendments to the
CompanIes Act or under the AccountIng Standards.
Name of the Company.........
ProfIt and Ioss statement for the year ended .........
( + In....
ParlbhakLl Co
As per PoInt No. 6A of CeneraI InstructIons for PreparatIon of aIance Sheet
A
Pemark l
IIIustratIve
0IscIosure
a
b
c
d New nsertIon
( Note 2)
e New nsertIon
(Note 7)
f ExIstIng ( Note J)
g New nsertIon
(Note 4)
h New nsertIon
(Note 7)
I
j ExIstIng (Note 7)
k ExIstIng ( Note 6)
l ExIstIng (Note 7)
Note 1
Number + Number +

ForfeIted shares (amount orIgInally paId up)
a) Aggregate number and cIass of shares aIIotted as fuIIy paId up pursuant to contract(s) wIthout payment
beIng receIved In cash.
b) Aggregate number and cIass of shares aIIotted as fuIIy paId up by way of bonus shares.
c) Aggregate number and cIass of shares bought back.
Terms of any securItIes convertIble Into equIty/preference shares Issued along wIth the earlIest date of
conversIon In descendIng order startIng from the farthest such date.
Calls unpaId (showIng aggregate value of calls unpaId by dIrectors and offIcers)
EquIty Shares of ` ___ each, not fully paId up
EquIty Shares of ` ___ each
Issued
__ preference shares of `___ each
EquIty Shares of ` ___ each
SubscrIbed PaId up
EquIty Shares of ` ___ each fully paId
SubscrIbed but not fuIIy PaId up
___ preference shares of `___each, not fully paId up
0IscIosure pursuant to Note no. 6(A)(a,b c) of Part I of ScheduIe VI to the CompanIes Act, 156
IIIustratIve dIscIosure of the above requIrements In the Notes to Accounts
PevIsed ScheduIe VI
ExIstIng (Note 1)
New nsertIon
(Note 5)
Share CapItaI
For each cIass of share capItaI (dIfferent cIasses of preference shares to be treated separateIy):
par value per share;
a reconcIIIatIon of the number of shares outstandIng at the begInnIng and at the end of the reportIng
perIod;
the rIghts, preferences and restrIctIons attachIng to each cIass of shares IncIudIng restrIctIons on the
dIstrIbutIon of dIvIdends and the repayment of capItaI;
shares In respect of each class In the company held by Its holdIng company or Its ultImate holdIng company
IncludIng shares held by or by subsIdIarIes or assocIates of the holdIng company or the ultImate holdIng
company In aggregate;
shares In the company heId by each sharehoIder hoIdIng more than 5 percent shares specIfyIng the number
of shares heId
shares reserved for Issue under optIons and contractslcommItments for the saIe of sharesldIsInvestment,
IncIudIng the terms and amounts;
For the perIod of fIve years ImmedIateIy precedIng the date as at whIch the aIance Sheet Is prepared:
the number and amount of shares authorIzed;
the number of shares Issued, subscrIbed and fully paId, and subscrIbed but not fully paId;
TotaI
As at 31 harch 20X1 As at 31 harch 20X0
Share CapItaI
AuthorIsed
ParlbhakLl Co
Note 2
Number + Number +
Shares outstandIng at the begInnIng
of the year
Shares ssued durIng the year
Shares bought back durIng the year
Shares outstandIng at the end of the
year

Note 3
Note 4
No. of Shares heId X of HoIdIng No. of Shares
heId
X of HoIdIng
Note 5
20X0-X1 20X1-X2 20X2-X3 20X3-X4 20X4-X5
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
UnpaId CaIIs +
y 0Irectors
y DffIcers
Note 7 ApproprIate dIscIosures to compIy wIth thIs poInt to be made by the hanagement
bove 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.
PartIcuIars
EquIty Shares Preference Shares
PartIcuIars
0IscIosure pursuant to Note no. 6(A)(d) of Part I of ScheduIe VI to the CompanIes Act, 156
(FoIIowIng dIscIosure shouId be made for each cIass of Shares)
____ EquIty Shares (PrevIous year) are held by ____, the holdIng company.
0IscIosure pursuant to Note no. 6(A)(f) of Part I of ScheduIe VI to the CompanIes Act, 156
0IscIosure pursuant to Note no. 6(A)(g) of Part I of ScheduIe VI to the CompanIes Act, 156 (If more than 5X)
0IscIosure pursuant to Note no. 6(A)(I) of Part I of ScheduIe VI to the CompanIes Act, 156
(FoIIowIng dIscIosure shouId be made for each cIass of Shares)
0IscIosure pursuant to Note no. 6(A)(k) of Part I of ScheduIe VI to the CompanIes Act, 156
Name of SharehoIder
Year (Aggregate No. of Shares)
ParlbhakLl Co
Pemarks
1 Covered as per
poInt 'a' above
2 Covered as per
poInt 'b' above
J Covered above
4 Covered above
5 Covered above
6 Covered as per
poInt 'I' above
7 Covered as per
poInt 'I' above
8 0eleted (|arked In
Fed)
9 Covered as per
poInt 'l' above
10 Covered as per
poInt 'j' above
11 ddItIon to thIs
poInt
12 Covered above
1J 0eleted (|arked In
Fed)
Covered as per
poInt 'f' above
0eleted
15 Covered as per
poInt 'b' above
Fed)
17 0eleted
Share CapItal
Fs........ called up
14 n 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 udItor Is not requIred to certIfy the correctness of such shareholdIngs as certIfIed by the management.
Less:Calls unpaId:
(I) y 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) y dIrectors
(III) y others
dd: ForfeIted shares (amount orIgInally paId -up)
Terms of redemptIon or conversIon (If any) of any redeemable preference shares must be stated, together wIth
the earlIest date of redemptIon or conversIon.
PartIculars of any optIon on unIssued share capItal should also be specIfIed.
PartIculars of the dIfferent classes of preference shares to be gIven.
uthorIsed..shares of Fs...each.
ssued (dIstInguIshIng between the varIous classes of capItal and statIng the partIculars specIfIed below, In
respect of each class) .. shares of Fs...each.
SubscrIbed(dIstInguIshIng between the varIous classes of capItal and statIng the partIculars specIfIed below, In
respect of each class)
(c) ....... shares of Fs.... Each
ny capItal profIt on reIssue of forfeIted shares should be transferred to CapItal Feserve.
Shares allotted as fully paIdup 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.
n case of forfeIted shares, amount orIgInally paIdup should be shown. ny profIt on reIssue of forfeIted shares
should be transferred to capItal reserve.
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.
Id ScheduIe VI
Df the above shares ... shares are allotted as fully paIdup pursuant to a contract wIthout payments beIng
receIved In cash.
[Df the above shares ___ shares are allotted as fully paIdup by way of bonus shares]
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
A 8 C u L l C P
As per PoInt No. 6 of CeneraI InstructIons for PreparatIon of aIance Sheet
Pemark l IIIustratIve
0IscIosure
(I)
a ExIstIng (Note 1)
b ExIstIng (Note 1)
c ExIstIng (Note 1)
d New nsertIon
(Note 1)
e New nsertIon
(Note 1)
f New nsertIon
(Note 1)
g
ExIstIng (Note 1)
h
ExIstIng (Note 1)
ExIstIng (Note 1)
(II)
ExIstIng
(III)
New nsertIon (Note 1)
PevIsed ScheduIe VI
Peserves and SurpIus
Peserves and SurpIus shaII be cIassIfIed as:
CapItal Feserves
CapItal FedemptIon Feserve
SecurItIes PremIum Feserve
A reserve specIfIcally represented by earmarked Investments shall be termed as a 'fund'.
0ebIt baIance of statement of profIt and Ioss shaII be shown as a negatIve fIgure under the head
'SurpIus'. SImIIarIy, the baIance of 'Peserves and SurpIus', after adjustIng negatIve baIance of
surpIus, If any, shaII be shown under the head 'Peserves and SurpIus' even If the resuItIng fIgure
Is In the negatIve.
0ebenture PedemptIon Peserve
PevaIuatIon Peserve
Share DptIons DutstandIng Account
Dther Feserves - (specIfy the nature and purpose of each reserve and the amount In respect thereof)
Surplus I.e. balance In Statement of ProfIt E Loss dIsclosIng allocatIons and approprIatIons such as
dIvIdend, bonus shares and transfer to/from reserves etc.
(AddItIons and deductIons sInce last balance sheet to be shown under each of the specIfIed heads)
ParlbhakLl Co
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
63
66
67
68
69
A 8 C u L l C P
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +

ClosIng 8alance

() WrItten 8ack In Current Year

g. Dther Peserves (SpecIfIy the nature and
purpose of each reserve)
DpenIng 8alance
(+) Current Year Transfer
ClosIng 8alance
h. SurpIus
DpenIng 8alance
ClosIng 8alance
b. CapItaI PedemptIon Peserve
DpenIng 8alance
Add : SecurItIes premIum credIted on Share Iss
For ssuIng 8onus Shares
d. 0ebenture PedemptIon Peserve
ClosIng 8alance
ClosIng 8alance
e. PevaIuatIon Peserve
DpenIng 8alance
ClosIng 8alance
f. Share DptIons DutstandIng Account
DpenIng 8alance
0IscIosure pursuant to Note no. 6() of Part I of ScheduIe VI to the CompanIes Act, 156
Peserves SurpIus
a. CapItaI Peserves
DpenIng 8alance
ClosIng 8alance
c. SecurItIes PremIum Account
DpenIng 8alance
Less : PremIum UtIlIsed for varIous reasons
PremIum on FedemptIon of 0ebentures
ParlbhakLl Co
70
71
72
73
74
73
76
77
78
79
80
81
82
83
84
83
86
87
88
89
90
91
92
93
94
93
96
97
98
99
100
101
A 8 C u L l C P
() nterIm 0IvIdends
() Transfer to Feserves
ClosIng 8alance

Pemarks
1 Covered as per poInt 'a'
above
2 Covered as per poInt 'b'
above
J Covered as per poInt 'c'
above
0eleted
4 Covered as per poInt 'g'
above
To be shown under
reserves as per poInt III
above
To be shown under
reserves as per poInt III
above
5 Covered as per poInt 'h'
above
6 0eleted
7 0eleted
8 Covered as per poInt 'h'
above
9 Covered as per poInt 'II'
above
TotaI
(+) Transfer from Feserves
() Proposed 0IvIdends
Proposed addItIons to Feserves
SInkIng Funds
CapItal Feserves.
CapItal FedemptIon Feserve.
Share PremIum Account (cc)
Dther Feserves specIfyIng the nature of each reserve and the amount In respect thereof.
Less: 0ebIt balance In profIt and loss account, (If any)(h)
Surplus, I.e. balance In the profIt and loss accounts after provIdIng for proposed allocatIon namely:
0IvIdend, 8onus or Feserves
DpenIng balance
(+) Net ProfIt/(Net Loss) For the current year
AddItIons and deductIons sInce last balance sheet to be shown under each of the specIfIed heads.
The word 'fund' In relatIon to any 'Feserve' should be used only where such Feserve Is specIfIcally
represented by earmarked Investments.
(cc) The Item Share PremIum Account shall Include detaIls of Its utIlIsatIon In the manner provIded
In sectIon 78 In the year of utIlIsatIon.
(h) The debIt balance In the ProfIt and Loss Account shall be shown as a deductIon from the
uncommItted reserves, If any
DId ScheduIe VI
Peserves and SurpIus
2. 0ebIt balacne of P E L shall be shown as
negatIve fIgure under surplus Instead of
presentIng on the asset sIde
Note:
1. Feserve specIfIcally represented by
earmarked Investments shall be termed as a
'fund'
ParlbhakLl Co
As per PoInt No. 6C of CeneraI InstructIons for PreparatIon of aIance Sheet
C.
0IscIosure
orrowIngs have
been bIfurcated Into
Iong term and short
term.
(I)
(a) ExIstIng (Note 1)
(b)
ExIstIng (Note 1)
(c) New nsertIon
(Note 1)
(d) ExIstIng (Note 1)
(e) ExIstIng (Note 1)
(f) New nsertIon
(Note 1)
(g) ExIstIng (Note 1)
(II)
ExIstIng (Note 1)
(III)
ExIstIng (Note 1)
(Iv)
ExIstIng (Note 1)
(v)
ExIstIng (Note 1)
(vI) New nsertIon
(Note 1)
(vII)
New nsertIon
(Note 1)
Dther loans and advances (specIfy nature)
8orrowIngs shall further be subclassIfIed as secured and unsecured. Nature of securIty shall be specIfIed
separately In each case.
Where loans have been guaranteed by dIrectors or others, the aggregate amount of such loans under each
head shall be dIsclosed.
8onds/debentures (along wIth the rate of Interest and partIculars of redemptIon or conversIon, as the case
may be) shall be stated In descendIng order of maturIty or conversIon, startIng from farthest redemptIon or
conversIon date, as the case may be. Where bonds/debentures are redeemable by Installments, the date of
maturIty for thIs purpose must be reckoned as the date on whIch the fIrst Installment becomes due.
PartIculars of any redeemed bonds/ debentures whIch the company has power to reIssue shall be dIsclosed.
Terms of repayment of term loans and other loans shall be stated.
PerIod and amount of contInuIng default as on the balance sheet date In repayment of loans and Interest,
shall be specIfIed separately In each case.
PevIsed ScheduIe VI
Long Term orrowIngs
Longterm borrowIngs shall be classIfIed as:
8onds/debentures
Term loans
from banks
From other partIes
0eferred payment lIabIlItIes.
0eposIts.
Loans and advances from related partIes.
Long term maturItIes of fInance lease oblIgatIons
ParlbhakLl Co
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +

2. Amount
d) 0eposIts
(Secured 8y__________)
g) Dther Ioans and advances specIfy nature)
0IscIosure pursuant to Note no. 6C) of Part I of ScheduIe VI to the CompanIes Act, 156
Long Term orrowIngs
Terms of Fepayment _______
(of the above, + ____ Is guaranteed by 0Irectors
and / or others)
(Secured by ________)
(secured by ________)
and / or others)
0etaIls of redeemed bonds/debentures whIch
the company has power to reIssue:
___________________________
and / or others)
Secured
b) Term Ioans
a) ondsldebentures *( state In descendIng
order of maturIty or conversIon, startIng from
the farthest redemptIon or conversIon date)
___ (PrevIous Year: ___) __ 0ebentures of
+___ each redeemable at ___ on ________
from other partIes
from banks
c) 0eferred payment IIabIIItIes
(Secured 8y__________)
(Secured 8y__________)
(Secured 8y__________)
and / or others)
(Secured 8y__________)
and / or others)
and / or others)
In case of contInuIng defauIt as on the
baIance sheet date In repayment of Ioans and
Interest wIth respect to b) e) g)
1. PerIod of default
e) Loans and advances from reIated partIes
f) Long term maturItIes of fInance Iease
obIIgatIons
(Secured 8y__________)
and / or others)
ParlbhakLl Co

2. Amount

f) Long term maturItIes of fInance Iease
obIIgatIons
g) Dther Ioans and advances specIfy nature)
and / or others)
In case of contInuIng defauIt as on the
baIance sheet date In repayment of Ioans and
Interest wIth respect to b) e) g)
Unsecured
a) ondsldebentures *( state In descendIng
order of maturIty or conversIon, startIng from
the farthest redemptIon or conversIon date)
TotaI
0etaIls of redeemed bonds/debentures whIch
the company has power to reIssue:
___________________________
b) Term Ioans
from banks
from other partIes
and / or others)
c) 0eferred payment IIabIIItIes
d) 0eposIts
and / or others)
___ (PrevIous Year: ___) __ 0ebentures of
+___ each redeemable at ___ on ________
and / or others)
e) Loans and advances from reIated partIes
and / or others)
and / or others)
and / or others)
ParlbhakLl Co
Pemarks
1 Covered as per poInt
'I(a)' above
'I(b)' above
J Covered as per poInt
'I(e)' above
'I(g)' above
'I(e)' above
6 0eleted
'II' above
'III' above
'I7' above
'7' above
11 0eleted
Pemarks
Fed)
'I(e)' above
J 0eleted (|arked In
Fed)
Fed)
'I(e)' above
6 0eleted
'III' above
8 0eleted
Terms of redemptIon or conversIon (If any) of debentures Issued must be stated together wIth earlIest date
of redemptIon or conversIon.
FIxed 0eposIts
Short Term Loans wIll Include those whIch are due for not more than one year as at the date of the balance
sheet.
Short Term Loans and Advances
a. from banks
b. from others
Dther Loans and Advances
a. from banks
b. from others
Loans from dIrectors and managers should be shown separately, under each of the above subhead.
nterest accrued and due on Unsecured Loans should be Included under the approprIate subheads under the
head UNSECUFE0 LDANS.
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
Secured Loans
DId ScheduIe VI
Loans and Advances from subsIdIarIes
0ebentures
Loans and Advances from 8anks
Loans and Advances from SubsIdIarIes
Unsecured Loans
nterest accrued and due on Secured Loans should be Included under the approprIate subheads under the
head SECUFE0 LDANS.
PartIculars of any redeemed debentures whIch the company has power to Issue should be gIven.
Where any of the company's debentures are held by a nomInee or a trustee for the company, the nomInal
amount of the debentures and the amount at whIch they are stated In the books of the company shall be
stated.
The nature of the securIty to be specIfIed In each case.
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
A 8 C u L l C P
As per PoInt No. 60 of CeneraI InstructIons for PreparatIon of aIance Sheet
0
0IscIosure
(a) New nsertIon
(Note 1)
(b) New nsertIon
(Note 1)
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +

PevIsed ScheduIe VI
Dther Long Term LIabIIItIes
Dther Long Term LIabIIItIes shaII be cIassIfIed as:
Trade PayabIes
Dthers
(a) Trade Payables
(b) Dthers
TotaI
0IscIosure pursuant to Note no. 6(0) of Part I of ScheduIe VI to the CompanIes Act, 156
Dther Long Term LIabIIItIes
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
A 8 C u L l C P
As per PoInt No. 6E of CeneraI InstructIons for PreparatIon of aIance Sheet
E
0IscIosure
a ExIstIng (Note 1)
b ExIstIng (Note 1)
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +

Pemarks
1 0eleted
2 0eleted
J 0eleted
4 0eleted
5 0eleted (|arked In Fed)
6 Covered as per poInt 'b'
above
0IscIosure pursuant to Note no. 6(E) of Part I of ScheduIe VI to the CompanIes Act, 156
Long Term ProvIsIons
PevIsed ScheduIe VI
Long Term ProvIsIons
The amounts shaII be cIassIfIed as:
ProvIsIon for employee benefIts
Dthers (SpecIfy nature)
DId ScheduIe VI
(a) ProvIsIon for empIoyee benefIts
TotaI
SuperannuatIon (unfunded)
(b) Dthers (SpecIfy nature)
CratuIty (unfunded)
Leave Encashment (unfunded)
ESDP / ESDS
For Insurance, pensIon and sImIlar staff benefIt schemes
Dther provIsIons
ProvIsIons
ProvIsIons for taxatIon
Proposed dIvIdends
For contIngencIes
For provIdent fund scheme
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
A 8 C u L l C P
As per PoInt No. 6F of CeneraI InstructIons for PreparatIon of aIance Sheet
F
0IscIosure
orrowIngs have
been bIfurcated Into
Iong term and short
term.
(I)
(a)
ExIstIng (Note 1)
(b) New nsertIon
(Note 1)
(c) ExIstIng (Note 1)
(d) ExIstIng (Note 1)
(II)
ExIstIng (Note 1)
(III)
ExIstIng (Note 1)
(Iv)
New nsertIon
(Note 1)
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +

(Secured 8y__________)
0eposIts
Dther loans and advances (specIfy nature)
8orrowIngs shall further be subclassIfIed as secured and unsecured. Nature of securIty shall be specIfIed
separately In each case.
Where loans have been guaranteed by dIrectors or others, the aggregate amount of such loans under each
head shall be dIsclosed.
PerIod and amount of contInuIng defauIt as on the baIance sheet date In repayment of Ioans and
Interest, shaII be specIfIed separateIy In each case.
0IscIosure pursuant to Note no. 6(F) of Part I of ScheduIe VI to the CompanIes Act, 156
Short Term orrowIngs
Secured
(a) Loans repayabIe on demand
from banks
from other partIes
(Secured 8y__________)
PevIsed ScheduIe VI
Short Term orrowIngs
Shortterm borrowIngs shall be classIfIed as:
Loans repayable on demand
from banks
from other partIes
Loans and advances from reIated partIes
In case of contInuIng defauIt as on the baIance
sheet date In repayment of Ioans and Interest
wIth respect to (a) (b) (d)
2. Amount
and / or others)
and / or others)
and / or others)
(b) Loans and advances from reIated partIes
(c) 0eposIts
and / or others)
(Secured 8y__________)
(Secured 8y__________)
(Secured 8y__________)
(d) Dther Ioans and advances (specIfy nature)
ParlbhakLl Co
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
63
66
67
68
69
70
A 8 C u L l C P

(b) Loans and advances from reIated partIes
(c) 0eposIts
(d) Dther Ioans and advances (specIfy nature)
Unsecured
(a) Loans repayabIe on demand
from banks
from other partIes
and / or others)
and / or others)
and / or others)
TotaI
In case of contInuIng defauIt as on the baIance
sheet date In repayment of Ioans and Interest
wIth respect to (a) (b) (d)
2. Amount
and / or others)
ParlbhakLl Co
71
72
73
74
73
76
77
78
79
80
81
82
83
84
83
86
87
88
89
90
91
92
93
94
93
A 8 C u L l C P
Pemarks
1 0eleted
2 0eleted
'I(b)' above
'I(d)' above
'I(e)' above
6 0eleted
'II' above
'III' above
9 0eleted
10 0eleted
11 0eleted
Pemarks
Fed)
'I(b)' above
'I(a)' above
Fed)
'I(e)' above
6 0eleted
'III' above
8 0eleted
DId ScheduIe VI
Secured Loans
0ebentures
Unsecured Loans
Loans and Advances from 8anks
Loans and Advances from SubsIdIarIes
nterest accrued and due on Secured Loans should be Included under the approprIate subheads under the
head SECUFE0 LDANS.
The nature of the securIty to be specIfIed In each case.
Terms of redemptIon or conversIon (If any) of debentures Issued must be stated together wIth earlIest date
of redemptIon or conversIon.
PartIculars of any redeemed debentures whIch the company has power to Issue should be gIven.
Where any of the company's debentures are held by a nomInee or a trustee for the company, the nomInal
amount of the debentures and the amount at whIch they are stated In the books of the company shall be
stated.
Short Term Loans wIll Include those whIch are due for not more than one year as at the date of the balance
sheet.
FIxed 0eposIts
Loans and Advances from subsIdIarIes
Short Term Loans and Advances
a. from banks
b. from others
a. from banks
b. from others
nterest accrued and due on Unsecured Loans should be Included under the approprIate subheads under the
head UNSECUFE0 LDANS.
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
A 8 C u L l C P
As per PoInt No. 6C of CeneraI InstructIons for PreparatIon of aIance Sheet
C
0IscIosure
(a) New nsertIon (Note 1)
(b) New nsertIon (Note 1)
(c) ExIstIng (Note 1)
(d) New nsertIon (Note 1)
(e) New nsertIon (Note 1)
(f) ExIstIng (Note 1)
(g)
New nsertIon (Note 1)
(h) ExIstIng (Note 1)
(I) ExIstIng (Note 1)
(j) ExIstIng (Note 1)
PevIsed ScheduIe VI
Dther Current LIabIIItIes
The amounts shall be classIfIed as:
Current maturItIes of Iong-term debt
AppIIcatIon money receIved for aIIotment of securItIes and due for refund and Interest accrued thereon.
Share appIIcatIon money IncIudes advances towards aIIotment of share capItaI. The terms and condItIons
IncIudIng the number of shares proposed to be Issued, the amount of premIum ,If any, and the perIod
before whIch shares shaII be aIIotted shaII be dIscIosed. It shaII aIso be dIscIosed whether the company
has suffIcIent authorIzed capItaI to cover the share capItaI amount resuItIng from aIIotment of shares
out of such share appIIcatIon money. Further, the perIod for whIch the share appIIcatIon money has
been pendIng beyond the perIod for aIIotment as mentIoned In the document InvItIng appIIcatIon for
shares aIong wIth the reason for such share appIIcatIon money beIng pendIng shaII be dIscIosed. Share
appIIcatIon money not exceedIng the Issued capItaI and to the extent not refundabIe shaII be shown
under the head EquIty and share appIIcatIon money to the extent refundabIe I.e., the amount In excess
of subscrIptIon or In case the requIrements of mInImum subscrIptIon are not met, shaII be separateIy
shown under 'Dther current IIabIIItIes'
Current maturItIes of fInance Iease obIIgatIons
nterest accrued but not due on borrowIngs
Interest accrued and due on borrowIngs
Income receIved In advance
UnpaId dIvIdends
UnpaId matured deposIts and Interest accrued thereon
UnpaId matured debentures and Interest accrued thereon
Dther payables (specIfy nature)
ParlbhakLl Co
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
A 8 C u L l C P
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +
- -
Dther Current LIabIIItIes *
(a) Current maturItIes of longterm debt
# All amounts out of Share ApplIcatIon money
whIch are refundable to be shown under thIs
head (nonrefundable portIon of share
applIcatIon money wIll form part of 'Share
ApplIcatIon |oney PendIng Allotment' (8alance
Sheet))
(b) Current maturItIes of fInance lease
(c ) nterest accrued but not due on borrowIngs
(d) nterest accrued and due on borrowIngs
(e) ncome receIved In advance
(f) UnpaId dIvIdends
(g) ApplIcatIon money receIved for allotment of
securItIes and due for refund #
Whether the company has suffIcIent authorIzed
capItal to cover the share capItal amount
resultIng from allotment of shares out of such
share applIcatIon money
The perIod overdue from the last date of
allotment Is ___________; reason beIng
________
0ate by whIch shares shall be alloted:
_______________
Interest accrued on (g) above
Number of shares proposed to be Issued:
____________
________________________________________
0IscIosure pursuant to Note no. 6(C) of Part I of ScheduIe VI to the CompanIes Act, 156
Terms and condItIons of shares proposed to be
Issued:
Amount of premIum (If any): ___________
(h) UnpaId matured deposIts and Interest
accrued thereon
(I) UnpaId matured debentures and Interest
accrued thereon
(j) Dther payables (specIfy nature)
TotaI
* for definition of current liabilities please refer
ParlbhakLl Co
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
A 8 C u L l C P
Pemarks
1 0eleted
2 0eleted
J 0eleted
4 0eleted
5
(a) Covered as per poInt 'f'
above
(b) Covered as per poInt 'g'
above
(c) Covered as per poInt 'h'
above
(d) Covered as per poInt 'I'
above
(e) Covered as per poInt 'h
E I' above
6 Covered as per poInt 'j'
above
7 Covered as per poInt 'd'
above
nterest accrued on (a) to (d) above
Dther LIabIlItIes (If any)
nterest accrued but not due on loans
UnpaId dIvIdend
DId ScheduIe VI
Current LIabIIItIes
Acceptances
Sundry credItors
(a) total outstandIng dues of |Icro and Small EnterprIses
(Fefer to note no. 18 In notes to accounts)
(b) total outstandIng dues of credItors other than |Icro and Small EnterprIses
SubsIdIary companIes
UnpaId applIcatIon money receIved for allotment of securItIes and due for refund
UnpaId |atured 0eposIts
UnpaId |atured 0ebentures
Advance payments and unexpIred dIscounts for the portIon for whIch value has stIll to be gIven e.g. In the
case of the followIng classes of companIes:-
Newspaper, FIre nsurance, theatres, clubs, bankIng, steamshIp, companIes, etc.
nvestor EducatIon and ProtectIon Fund shall be credIted by followIng amounts namely:
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
A 8 C u L l C P
As per PoInt No. 6H of CeneraI InstructIons for PreparatIon of aIance Sheet
H
0IscIosure
a ExIstIng (Note 1)
b ExIstIng (Note 1)
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +
7atuIty (Funded)
Leave Encashment (funded)
ESDP /ESDS

Pemarks
1 0eleted
2 0eleted
J 0eleted
4 0eleted
5 0eleted (|a7ed In Fed)
6 Cove7ed as pe7 poInt
'b' above
PevIsed ScheduIe VI
Short Term ProvIsIons
The amounts shaII be cIassIfIed as:
P7ovIsIon fo7 employee benefIts
Dthe7s (SpecIfy natu7e)
0IscIosure pursuant to Note no. 6(H) of Part I of ScheduIe VI to the CompanIes Act, 156
Short Term ProvIsIons
(a) ProvIsIon for empIoyee benefIts
(b) Dthers (SpecIfy nature)
Cont7IbutIon to PF
Sala7y E FeImbu7sements
Supe7annuatIon (funded)
Fo7 p7ovIdent fund scheme
Fo7 Insu7ance, pensIon and sImIla7 staff benefIt schemes
Dthe7 p7ovIsIons
TotaI
DId ScheduIe VI
ProvIsIons
P7ovIsIons fo7 taxatIon
P7oposed dIvIdends
Fo7 contIngencIes
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
A 8 C u L l C P l ! k L M n C
As per PoInt No. 6I to 6L of CeneraI InstructIons for PreparatIon of aIance Sheet
I to L
Pemark l
IIIustratIve
0IscIosure
(I)
Amended
(Note 1)
a
b
c
d
e
f
g
(II) New InsertIon
(note 1)
(III) ExIstIng
(Iv) ExIstIng
(I) New InsertIon

(note 1)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(I)
(II) New InsertIon
(Note 1)
(III) New InsertIon
(Note 2)
Amended
(Note 1)
L Amended
(Note 1)
Note 1
aIance as at
1 AprII 20X0
AddItIonsl
(0IsposaIs)
AcquIred through
busIness
combInatIons
PevaIuatIonsl
(ImpaIrments)
aIance as at 31
harch 20X1
aIance as at
1 AprII 20X0
0eprecIatIon
charge for the
year
Adjustment
due to
revaIuatIons
Dn
dIsposaIs
aIance as at 31
harch 20X1
aIance as at 1
AprII 20X0
aIance as at 31
harch 20X1
+ + + + + + + + + + + +
a %angIbIe Assets
and
Assets under lease
8uIldIngs
Assets under lease
Plant and EquIpment
Assets under lease
FurnIture and FIxtures
Assets under lease
7ehIcles
Assets under lease
DffIce equIpment
Assets under lease
Dthers (specIfy nature)
%otaI
Net Iock
IntangIbIe assets under 0eveIopment
0IscIosure pursuant to Note no. I (I), (II), (III); Note no. (I),(II); Note no. and Note no. L of Part I of
ScheduIe VI to the CompanIes Act, 156
FIxed Assets Cross Iock AccumuIated 0eprecIatIon
CapItaI Work-In-Progress
8rands /trademarks.
Computer software.
|astheads and publIshIng tItles.
|InIng rIghts.
CopyrIghts, and patents and other Intellectual property rIghts, servIces and operatIng rIghts.
FecIpes, formulae, models, desIgns and prototypes.
Icenses and franchIse.
Dthers (specIfy nature).
A reconcIIIatIon of the gross and net carryIng amounts of each cIass of assets at the begInnIng and
end of the reportIng perIod showIng addItIons, dIsposaIs, acquIsItIons through busIness
combInatIons and other adjustments and the reIated amortIzatIon and ImpaIrment IosseslreversaIs
shaII be dIscIosed separateIy.
Where sums have been wrItten off on a reductIon of capItaI or revaIuatIon of assets or where sums
have been added on revaIuatIon of assets, every baIance sheet subsequent to date of such wrIte-
off, or addItIon shaII show the reduced or Increased fIgures as appIIcabIe and shaII by way of a
note aIso show the amount of the reductIon or Increase as appIIcabIe together wIth the date
thereof for the fIrst fIve years subsequent to the date of such reductIon or Increase.
CoodwIll.
8uIldIngs.
Plant and EquIpment.
FurnIture and FIxtures.
7ehIcles.
DffIce equIpment.
Assets under Iease shaII be separateIy specIfIed under each cIass of asset.
A reconcIlIatIon of the gross and net carryIng amounts of each class of assets at the begInnIng and end
of the reportIng perIod showIng addItIons, dIsposals, acquIsItIons through busIness combInatIons and
other adjustments and the related deprecIatIon and ImpaIrment losses/reversals shall be dIsclosed
separately.
Where sums have been wrItten off on a reductIon of capItal or revaluatIon of assets or where sums
have been added on revaluatIon of assets, every balance sheet subsequent to date of such wrIteoff,
or addItIon shall show the reduced or Increased fIgures as applIcable and shall by way of a note also
show the amount of the reductIon or Increase as applIcable together wIth the date thereof for the
fIrst fIve years subsequent to the date of such reductIon or Increase.
IntangIbIe assets
CIassIfIcatIon shaII be gIven as:
and
PevIsed ScheduIe VI
FIxed Assets
%angIbIe Assets
CIassIfIcatIon shaII be gIven as:
ParlbhakLl Co
61
62
63
64
63
66
67
68
69
70
71
72
73
74
73
76
77
78
79
80
81
82
83
84
83
86
87
88
89
90
91
92
93
94
93
b IntangIbIe Assets
CoodwIll
8rands /trademarks
Computer software
|astheads and publIshIng
tItles
|InIng rIghts
CopyrIghts, and patents and
other Intellectual property
rIghts, servIces and operatIng
rIghts
FecIpes, formulae, models,
desIgns and prototypes
Icenses and franchIse
%otaI
c CapItaI Work In Progress
%otaI
d IntangIbIe assets under
0eveIopment
%otaI
Note 2
The followIng dIsclosure should be made for each class of asset as requIred
20X0-X1 20X1-X2 20X2-X3 20X3-X4 20X4-X5
+ + + + +
Asset detaIIs:
8alance as at 1 AprIl
mpaIrment/ FevaluatIon
8alance as at J1 |arch
ear
0IscIosure pursuant to Note no.I (Iv) and (III) of Part I of ScheduIe VI to the CompanIes Act, 156
PartIcuIars
ParlbhakLl Co
96
97
98
99
100
101
102
103
104
103
106
107
108
109
110
111
112
113
114
113
116
Pemarks
1 PresentatIon
modIfed
a Amended
Covered In poInt
J
b
c
d
e
f
g
h
I
j
k
2 Covered as per
poInt and J
above
J 0eleted
4 No change
Covered as per
poInt (Iv) and J
(III) above
Covered as per
poInt (Iv) and J
(III) above
Under each head the orIgInal cost, and the addItIons thereto and deductIons therefrom durIng the
year, and total deprecIatIon wrItten off or provIded up to the end of the year to be stated.
Where the orIgInal cost aforesaId and addItIons and deductIons thereto, relate to any fIxed asset
whIch has been acquIred from a country outsIde ndIa, 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 ndIan 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 balancesheets 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 Covernment of ndIa, In the |InIstry of ndustrIal 0evelopment and Company AffaIrs (0epartment
of Company AffaIrs), C.S.F. No. 129, dated the Jrd 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 Ceneral |eetIng, the adjustment referred to In thIs paragraph may be made In the fIrst
balancesheet made out after the Issue of the saId notIfIcatIon.
ExplanatIon 2:n thIs paragraph, unless the context otherwIse requIres, the expressIons rate of
exchange, foreIgn currency and ndIan Currency shall have the meanIngs respectIvely assIgned to
them under subsectIon (1) of sectIon 4JA of the ncometax Act, 1961 (4J of 1961), and ExplanatIon 2
and ExplanatIon J of the saId subsectIon shall, as far as may be, apply In relatIon to the saId
paragraph as they apply to the saId subsectIon (1).
9[n 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.]
Where sums have been wrItten off on a reductIon of capItal or a revaluatIon of assets, every balance
sheet, (after the fIrst balance sheet) subsequent to the reductIon or revaluatIon shall show the
reduced fIgures and wIth the date of the reductIon In place of the orIgInal cost.
Each balance sheet for the fIrst fIve years subsequent to the date of the reductIon, shall show also the
amount of the reductIon made.
SImIlarly, where sums have been added by wrItIng up the assets, every balancesheet subsequent to
such wrItIng up shall show the Increased fIgures wIth the date of the Increase In place of the orIgInal
cost. Each balance sheet for the fIrst fIve years 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 the second paragraph.]
development of property
patents, trade marks and desIgns
lIvestock
vehIcles, etc.
0IstInguIshIng as far as possIble between expendIture upon
goodwIll
land
buIldIngs
leaseholds
raIlway sIdIngs
plant and machInery
furnIture and fIttIngs
DId ScheduIe VI
FIxed Assets
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
A 8 C u L l C P l ! k L M n
As per PoInt No. 6K of CeneraI InstructIons for PreparatIon of aIance Sheet
K. Pemark l
IIIustratIve
0IscIosure
K.
(I) New InsertIon
(Note 2)
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(II)
(III)
(a)
(b)
(c) Aggregate provIsIon for dImInutIon In value of Investments
nvestments carrIed at other than at cost should be separately stated specIfyIng the basIs for valuatIon thereof.
Aggregate amount of quoted Investments and market value thereof;
Aggregate amount of unquoted Investments;
nvestment property;
PevIsed ScheduIe VI
Non Current Investments
Non-current Investments
Noncurrent Investments shall be classIfIed as trade Investments and other Investments and further classIfIed as:
The followIng shall also be dIsclosed:
nvestments In EquIty nstruments;
nvestments In preference shares
nvestments In Covernment or trust securItIes;
nvestments In debentures or bonds;
nvestments In |utual Funds;
nvestments In partnershIp fIrms
Dther noncurrent 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 partlypaId). n regard to Investments In the capItal of partnershIp fIrms, the names of the fIrms (wIth the names of all theIr
partners, total capItal and the shares of each partner) shall be gIven.
ParlbhakLl Co
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
61
62
Note 1
+ +
A Trade Investments (Pefer A beIow)
(a) nvestment PropertIes
(b) nvestment In EquIty Instruments
(c) nvestments In preference shares
(d) nvestments In Covernment or Trust securItIes
(e) nvestments In debentures or bonds
(f) nvestments In |utual Funds
(g) nvestments In partnershIp fIrms*
(h) Dther noncurrent Investments (specIfy nature)
TotaI (A) - -
Dther Investments (Pefer beIow)
(a) nvestment PropertIes
(b) nvestment In EquIty Instruments
(c) nvestments In preference shares
(d) nvestments In Covernment or Trust securItIes
(e) nvestments In debentures or bonds
(f) nvestments In |utual Funds
(g) nvestments In partnershIp fIrms*
(h) Dther noncurrent Investments (specIfy nature)
TotaI () - -
Crand TotaI (A + ) - -
Less : ProvIsIon for dImunItIon In the value of
nvestments
TotaI - -
20X1 20X0
+ +
Aggregate amount of quoted Investments (|arket value
of + __ (PrevIous Year + __)
Aggregate amount of unquoted Investments (PrevIous
Year + __)
PartIcuIars
0IscIosure pursuant to Note no. K (I) of Part I of ScheduIe VI to the CompanIes Act, 156
PartIcuIars
ParlbhakLl Co
63
64
63
66
67
68
69
70
71
72
73
74
73
76
77
78
79
80
81
82
83
84
83
86
87
88
89
90
91
92
93
94
93
96
97
98
99
A.
Sr. No. Name of the ody Corporate SubsIdIary l
AssocIate l JVl
ControIIed EntIty l
Dthers
Duoted l
Unquoted
PartIy PaId l
FuIIy paId
Whether
stated at
Cost
Yes l No
If Answer to CoIumn
() Is 'No' -
asIs of VaIuatIon
20X1 20X0 20X1 20X0 20X1 20X0
(1) (2) (3) (4) (5) (6) (7) (8) () (10) (11) (12) (13)
(a) Investment PropertIes
(b) Investement In EquIty Instruments
(c) Investments In Preference Shares
(d) Investments In Covernment or Trust securItIes
(e) Investments In 0ebentures or onds
(f) Investments In hutuaI Funds
(g) Investments In partnershIp fIrms*
(h) Dther non-current Investments (specIfy nature)
TotaI - -
0etaIIs of Trade Investments
No. of Shares l UnIts Amount (+) Extent of HoIdIng (X)
ParlbhakLl Co
100
101
102
103
104
103
106
107
108
109
110
111
112
113
114
113
116
117
118
119
120
121
122
123
124
123
126
127
128
129
130
131
132
133
134
133
136
137
138
139
140
141
142
143
.
AssocIate l JVl
Duoted l
Unquoted
PartIy PaId l
FuIIy paId
Whether
stated at
If Answer to CoIumn
() Is 'No' - 20X1 20X0 20X1 20X0 20X1 20X0
(1) (2) (3) (4) (5) (6) (7) (8) () (10) (11) (12) (13)
(a) Investment PropertIes
(b) Investement In EquIty Instruments
(c) Investments In Preference Shares
(d) Investments In Covernment or Trust securItIes
(e) Investments In 0ebentures or onds
(f) Investments In hutuaI Funds
(g) Investments In partnershIp fIrms*
(h) Dther non-current Investments (specIfy nature)
TotaI - -
*
Name of the Partners Share of CapItaI
Partner 1
Partner 2
TotaI CapItaI -
C. Investment In _________(Name of the FIrm)
0etaIIs of Dther Investments
No. of Shares l UnIts Extent of HoIdIng (X) Amount (+)
ParlbhakLl Co
144
143
146
147
148
149
130
131
132
133
134
133
136
137
138
A. Pemarks
1)
2)
J)
4)
5)
(a)
(b)
All unutIlIsed monIes out of the Issue must be separately dIsclosed In the 8alance Sheet of the company IndIcatIng the form In
whIch such unutIlIsed funds have been Invested.
mmovable propertIes.
nvestments In the CapItal of partnershIp fIrms.
8alance of unutIlIsed monIes raIsed by Issue.
Aggregate amount of company's quoted Investments and also the market value thereof shall be shown;
Aggregate amount of unquoted Investments shall also be shown;
DId ScheduIe VI
Investments
ShowIng nature of Investments and mode of valuatIon, for example, cost or market value and dIstInguIshIng between
nvestments In Covernment or Trust SecurItIes.
nvestments In shares, debentures or bonds (showIng separately shares fully paIdup and partly paIdup and also dIstInguIshIng the
dIfferent classes of shares and showIng also In sImIlar detaIls Investments In shares, debentures or bonds of subsIdIary companIes.
ClassIfIed Into
Current and Non
Current and
detaIled
dIsclosures are
prescrIbed.
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
A 8 C u L l C P
As per PoInt No. 6L of CeneraI InstructIons for PreparatIon of aIance Sheet
L.
0IscIosure
Loans and advances have
been bIfurcated Into Iong
term and short term.
(I) Amended (Note 1)
a
b
c
d
(II) Amended (Note 1)
a
b
c
(III)
Amended (Note 1)
(Iv)
Amended (Note 1 and 2)
Loans and advances due by dIrectors or other offIcers of the company or any of them eIther severally or joIntly
wIth any other persons or amounts due by fIrms or prIvate companIes respectIvely In whIch any dIrector Is a
partner or a dIrector or a member should be separately stated.
SecurIty 0eposIts;
Loans and advances to related partIes (gIvIng detaIls thereof);
Dther loans and advances (specIfy nature).
The above shall also be separately subclassIfIed as:
Secured, consIdered good;
Unsecured, consIdered good;
0oubtful.
Allowance for bad and doubtful loans and advances shall be dIsclosed under the relevant heads separately.
CapItal Advances;
PevIsed ScheduIe VI
Long-term Ioans and advances
Long-term Ioans and advances shaII be cIassIfIed as:
ParlbhakLl Co
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
63
66
67
68
69
A 8 C u L l C P
Note 1 0IscIosure pursuant to Note no. L (I),(II) and (III) of Part I of ScheduIe VI to the CompanIes Act, 156
+ + + +
a. CapItaI Advances
Secured, consIdered good
Unsecured, consIdered good
0oubtful
Less: ProvIsIon for doubtful
advances

b. SecurIty 0eposIts
0oubtful
Less: ProvIsIon for doubtful
deposIts

c. Loans and advances to
reIated partIes (refer Note 2)
0oubtful
Less: ProvIsIon for doubtful loans
and advances

d. Dther Ioans and advances
(specIfy nature)
0oubtful
Less: ProvIsIon for ___________

Note 2 0IscIosure pursuant to Note no. L (Iv) of Part I of ScheduIe VI to the CompanIes Act, 156
As at 31 harch
20X1
As at 31 harch
20X0
+ +
0Irectors *
Dther offIcers of the
Company *
FIrm In whIch dIrector Is a
partner *
PrIvate Company In whIch
dIrector Is a member

Long Term Loans and Advances
*EIther severally or joIntly
ParlbhakLl Co
70
71
72
73
74
73
76
77
78
79
80
81
82
A 8 C u L l C P
Pemarks
(a)
|odIfIed
(b) |odIfIed
( c) No specIfIc dIsclosure In
FevIsed Schedule 7
(d) No specIfIc dIsclosure In
FevIsed Schedule 7
(e) No specIfIc dIsclosure In
FevIsed Schedule 7
Covered In poInt (Iv) above
No specIfIc dIsclosure In
FevIsed Schedule 7
FevIsed Schedule 7
FevIsed Schedule 7
8alances wIth Customs, Port Trust, etc. (where payable on demand).
0ebts 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.
0ebts due from other companIes under the same management wIthIn the meanIng of subsectIon (18) of sectIon
J70, to be dIsclosed wIth the names of the CompanIes.
The maxImum amount due by dIrectors or other offIcers of the company at any tIme durIng the year to be shown
by way of a note.
The provIsIons to be shown under thIs head should not exceed the amounts of debts stated to be consIdered
doubtful or bad and any surplus of such provIsIon If already created, should be shown at every closIng under
Feserves and Surplus (In the lIabIlItIes sIde) under a separate subhead Feserve for 0oubtful or 8ad 0ebts.
Advances recoverable In cash or In kInd or for value to be receIved, e.g., Fates, Taxes, nsurance, etc.
DId ScheduIe VI
Loans and advances
Advances and loans to subsIdIarIes.
Advances and loans to partnershIp fIrms In whIch the company or any of Its subsIdIarIes Is a partner.
8Ills of Exchange
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
A 8 C u L l C P
As per PoInt No. 6h of CeneraI InstructIons for PreparatIon of aIance Sheet
h.
0IscIosure
New InsertIon (refer
Note 1 and 2)
(I)
(II)
(III)
(III) 0ebts 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.
Long term Trade FeceIvables, shall be subclassIfIed as:
(I)
(a) Secured, consIdered good;
(b) Unsecured consIdered good;
(c) 0oubtful
(II) Allowance for bad and doubtful debts shall be dIsclosed under the relevant heads separately.
Long Term Trade FeceIvables (IncludIng trade receIvables on deferred credIt terms);
PevIsed ScheduIe VI
Dther non-current assets
Dther non-current assets shaII be cIassIfIed as:
ParlbhakLl Co
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
A 8 C u L l C P
Note 1 0IscIosure pursuant to Note no.h (I),(II) and (III) of Part I of ScheduIe VI to the CompanIes Act, 156
+ + + +
a. Long term trade receIvabIes
(IncIudIng trade receIvabIes on
deferred credIt terms)
0oubtful
Less: ProvIsIon for doubtful debts

b. Dthers (specIfy nature)
0oubtful
Less: ProvIsIon for __________

c. 0ebts due by reIated partIes
(refer note 2)
0oubtful

ParlbhakLl Co
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
63
A 8 C u L l C P
Note 2
As at 31 harch
20X1
As at 31
harch 20X0
+ +
0Irectors *
Dther offIcers of the Company *
FIrm In whIch dIrector Is a partner *
PrIvate Company In whIch dIrector Is
a member

0IscIosure pursuant to Note no. h (III) (III) of Part I of ScheduIe VI to the CompanIes Act, 156
ParlbhakLl Co
66
67
68
69
70
71
72
73
74
73
76
77
78
79
80
A 8 C u L l C P
A. Pemarks
(a) |odIfIed (covered In
poInt | (III) (III) )
(b) |odIfIed (covered In
poInt | (III) (III) )
FevIsed Schedule 7
FevIsed Schedule 7
FevIsed Schedule 7
Amended, Covered In
poInt (Iv) above
FevIsed Schedule 7
FevIsed Schedule 7
FevIsed Schedule 7
The maxImum amount due by dIrectors or other offIcers of the company at any tIme durIng the year to be
shown by way of a note.
The provIsIons to be shown under thIs head should not exceed the amounts of debts stated to be consIdered
doubtful or bad and any surplus of such provIsIon If already created, should be shown at every closIng under
Feserves and Surplus (In the lIabIlItIes sIde) under a separate subhead Feserve for 0oubtful or 8ad
0ebts.
8Ills of Exchange
0ebts 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.
0ebts due from other companIes under the same management wIthIn the meanIng of subsectIon (18) of
sectIon J70, to be dIsclosed wIth the names of the CompanIes.
DId ScheduIe VI
Loans and advances
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
A 8 C u L l C P l ! k L M
As per PoInt No. 6N of CeneraI InstructIons for PreparatIon of aIance Sheet
N. Pemark l
IIIustratIve
0IscIosure
(I) New InsertIon (Note
1)
a
b
c
d
e
f
g
(II) New InsertIon (Note
1)
(a)
(b)
(c)
(d)
Aggregate amount of unquoted Investments;
Aggregate provIsIon for dImInutIon In value of Investments
Aggregate amount of quoted Investments and market value thereof;
nvestment In Preference Shares
nvestments In government or trust securItIes;
nvestments In debentures or bonds;
nvestments In |utual Funds;
nvestments In partnershIp fIrms
Dther 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 partlypaId). n regard to Investments In the capItal of partnershIp fIrms, the names of the fIrms (wIth
the names of all theIr partners, total capItal and the shares of each partner) shall be gIven.
The basIs of valuatIon of IndIvIdual Investments
nvestments In EquIty nstruments;
PevIsed ScheduIe VI
Current Investments
Current Investments shall be classIfIed as:
ParlbhakLl Co
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
63
66
67
68
69
70
71
72
73
74
73
76
77
78
79
80
81
82
83
84
83
86
87
88
89
90
Note 1 0IscIosure pursuant to Note no.N (I) and (II) of Part I of ScheduIe VI to the CompanIes Act, 156
As at 31 harch
20X1
As at 31 harch
20X0
+ +
(a) nvestment In EquIty Instruments
(b) nvestments In preference shares
(c) nvestments In Covernment or Trust
securItIes
(d) nvestments In 0ebentures or 8onds
(e) nvestments In |utual Funds
(f) nvestments In partnershIp fIrms*
(g) Dther noncurrent Investments (specIfy
nature)
Total (A)
Less : ProvIsIon for dImunItIon In the value
of nvestments
%otaI
As at 31 harch
20X1
As at 31 harch
20X0
+ +
Aggregate amount of quoted Investments
(|arket value of + __ (PrevIous Year + __)
Aggregate amount of unquoted Investments
(PrevIous Year + __)
AssocIate l JVl
ControIIed EntIty l
Dthers
Duoted l
Unquoted
PartIy PaId l
FuIIy paId
asIs of VaIuatIon
20X1 20X0 20X1 20X0 20X1 20X0
(1) (2) (3) (4) (5) (6) (7) (8) () (10) (11) (12)
(a) Investement In EquIty Instruments
(b) Investments In Preference Shares
(c) Investments In Covernment or %rust
securItIes
(d) Investments In 0ebentures or onds
(e) Investments In hutuaI Funds
(f) Investments In partnershIp fIrms*
(g) Dther non-current Investments
(specIfy nature)
%otaI - -
*
Name of the Partners Share of CapItaI
Partner 1
Partner 2
%otaI CapItaI -
PartIcuIars
No. of Shares l UnIts
0etaIIs of Current Investments
Extent of HoIdIng
(X)
Amount (+)
C. Investment In _________(Name of the FIrm)
PartIcuIars
ParlbhakLl Co
91
92
93
94
93
96
97
98
99
100
101
102
103
104
A. Pemarks
Covered poInt
II (a)
1) Covered poInt
I( c)
2)
J) 0eleted
4) Covered poInt (f)
5) |oved to sheet
named Notes
(PoInt 7 In the
revIsed Sch 7)
(a) Covered poInt II
(b)
(b) Covered poInt II
(c)
|oved to sheet
named Notes
(PoInt 7 In the
revIsed Sch 7)
Aggregate amount of company's quoted Investments and also the market value thereof shall be shown;
Aggregate amount of unquoted Investments shall also be shown;
All unutIlIsed monIes out of the Issue must be separately dIsclosed In the 8alance Sheet of the company IndIcatIng the form In
whIch such unutIlIsed funds have been Invested.
ShowIng nature of Investments and mode of valuatIon, for example, cost or market value and dIstInguIshIng between
nvestments In Covernment or Trust SecurItIes.
nvestments In shares, debentures or bonds (showIng separately shares fully paIdup and partly paIdup and also dIstInguIshIng
the dIfferent classes of shares and showIng also In sImIlar detaIls Investments In shares, debentures or bonds of subsIdIary
companIes.
mmovable propertIes.
nvestments In the CapItal of partnershIp fIrms.
8alance of unutIlIsed monIes raIsed by Issue.
DId ScheduIe VI
Investments
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
A 8 C u L l C P
As per PoInt No. 6D of CeneraI InstructIons for PreparatIon of aIance Sheet
D.
0IscIosure
(I) PresentatIon modIfIed
(Fefer Note 1)
a
b
c
d
e
f
g
(II) New InsertIon (refer
Note 1)
(III) ExIstIng
Coods-In-transIt shaII be dIscIosed under the reIevant sub-head of InventorIes.
|ode of valuatIon shall be stated.
Dthers
PevIsed ScheduIe VI
InventorIes
InventorIes shaII be cIassIfIed as:
Faw materIals;
WorkInprogress
FInIshed goods
StockIntrade
Stores and spares
Loose Tools
ParlbhakLl Co
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
A 8 C u L l C P
Note 1 0IscIosure pursuant to Note no.D (I), (II) and (II) of Part I of ScheduIe VI to the CompanIes Act, 156
InventorIes
+ + + +
a. Faw |aterIals and components (7alued at_____)
CoodsIn transIt

b. WorkInprogress (7alued at _____)
CoodsIn transIt

c. FInIshed goods (7alued at _____)
CoodsIn transIt

d. StockIntrade (7alued at _____)
CoodsIn transIt

e. Stores and spares (7alued at _____)
CoodsIn transIt

f. Loose Tools (7alued at _____)
CoodsIn transIt

g. Dthers (SpecIfy nature)

%otaI
ParlbhakLl Co
32
33
34
33
36
37
38
39
60
61
62
A 8 C u L l C P
Pemarks
PresentatIon modIfIed
(a) Covered In poInt (III)
above
(b) Covered In poInt (III)
above
++|ode of valuatIon of worksInprogress shall be stated.
Loose Tools
StockIntrade
WorksInProgress
+|ode of valuatIon of stock shall be stated and the amount In respect of raw materIal shall also be stated separately where
practIcable.
Stores and spare parts.
DId ScheduIe VI
InventorIes
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
A 8 C u L l C P
As per PoInt No. 6P of CeneraI InstructIons for PreparatIon of aIance Sheet
P.
0IscIosure
(I)
|odIfIed (refer Note 1)
(II)
(a) ExIstIng (refer Note 1)
(b) ExIstIng (refer Note 1)
(c) ExIstIng (refer Note 1)
(III) PresentatIon modIfIed
(refer Note 1)
(Iv) PresentatIon modIfIed
(refer Note 1)
PevIsed ScheduIe VI
0ebts 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.
Trade PeceIvabIes
Aggregate amount of Trade FeceIvables outstandIng for a perIod exceedIng sIx months from the date they are due for payment shouId be
separateIy stated.
Trade receIvables shall be subclassIfIed as:
Unsecured consIdered good;
0oubtful
Allowance for bad and doubtful debts shall be dIsclosed under the relevant heads separately.
ParlbhakLl Co
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
A 8 C u L l C P
Note 1 0IscIosure pursuant to Note no.P (I), (II), (III) and (Iv) of Part I of ScheduIe VI to the CompanIes Act, 156
As at 31 harch
20X1
As at 31 harch
20X0
+ +
Trade receIvables outstandIng for a perIod less than
sIx months from the date they are due for payment
Unsecured, consIdered doubtful

Trade receIvables outstandIng for a perIod exceedIng
sIx months from the date they are due for payment
Unsecured, consIdered doubtful

TotaI
Trade FeceIvable stated above Include debts due by:
As at 31 harch
20X1
As at 31 harch
20X0
+ +
0Irectors *
PrIvate Company In whIch dIrector Is a member

PartIcuIars
Trade PeceIvabIes
ParlbhakLl Co
34
33
36
37
38
39
60
61
62
63
64
63
66
67
68
69
70
A 8 C u L l C P
Pemarks
Covered poInt I
Covered poInt III
Covered poInt II
Covered poInt II
Covered poInt II
Covered poInt Iv
FevIsed Schedule 7
FevIsed Schedule 7 No specIfIc dIsclosure In
FevIsed Schedule 7
0ebts due from other companIes under the same management wIthIn the meanIng of subsectIon (18) of sectIon J70, to be dIsclosed wIth the
names of the CompanIes.
The maxImum amount due by dIrectors or other offIcers of the company at any tIme durIng the year to be shown by way of a note.
The provIsIons to be shown under thIs head should not exceed the amounts of debts stated to be consIdered doubtful or bad and any surplus of such
provIsIon If already created, should be shown at every closIng under Feserves and Surplus (In the lIabIlItIes sIde) under a separate subhead
Feserve for 0oubtful or 8ad 0ebts.
n regard to Sundry 0ebtors partIculars to be gIven separately of
(a) debts consIdered good and In respect of whIch the company Is fully secured; and
(b) debts consIdered good for whIch the company holds no securIty other than the debtor's personal securIty; and
(c) debts consIdered doubtful or bad.
0ebts 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.
Id ScheduIe VI
Sundry debtors
0ebts outstandIng for a perIod exceedIng sIx months.
Dther debts.
Less: ProvIsIon
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
A 8 C u L l C P
As per PoInt No. 6D of CeneraI InstructIons for PreparatIon of aIance Sheet
D
0IscIosure
(I)
(a) PresentatIon modIfIed
(b) PresentatIon modIfIed
( c) PresentatIon modIfIed
(d) PresentatIon modIfIed
(II) New InsertIon
(III) New InsertIon
(Iv) New InsertIon
(v) New InsertIon
PevIsed ScheduIe VI
PepatrIatIon restrIctIons, If any, In respect of cash and bank baIances shaII be separateIy stated.
ank deposIts wIth more than 12 months maturIty shaII be dIscIosed separateIy.
Cash and cash equIvaIents
Cash and cash equIvalents shall be classIfIed as:
8alances wIth banks;
Cheques, drafts on hand;
Cash on hand;
Earmarked baIances wIth banks (for exampIe, for unpaId dIvIdend) shaII be separateIy stated.
aIances wIth banks to the extent heId as margIn money or securIty agaInst the borrowIngs, guarantees, other
commItments shaII be dIscIosed separateIy.
ParlbhakLl Co
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
36
37
38
39
60
A 8 C u L l C P
Note 1 0IscIosure pursuant to Note no.D (I), (II), (III), (Iv) and (v) of Part I of ScheduIe VI to the CompanIes Act, 156
+ + + +
a. 8alances wIth banks*
%hIs Includes:
Earmarked 8alances (eg/ unpaId dIvIdend accounts)
|argIn money
SecurIty agaInst borrowIngs
Cuarantees
Dther CommItments
8ank deposIts wIth more than 12 months maturIty
b. Cheques, drafts on hand
c. Cash on hand*
d. Dthers (specIfy nature)

*FepatrIatIon restrIctIons, If any, In respect of cash and bank balances shall be separately stated.
Pemarks
Covered poInt I ( c)
a Covered poInt I (a)
b Covered poInt I (a)
(a) No specIfIc dIsclosure In
FevIsed Schedule 7
(b) No specIfIc dIsclosure In
FevIsed Schedule 7
FevIsed Schedule 7
FevIsed Schedule 7
Dn deposIt accounts
n regard to bank balances, partIculars to be gIven separately of
DId ScheduIe VI
Cash baIance on hand
Cash balance on hand
8alances wIth scheduled banks:
Dn current accounts
the balances lyIng wIth Scheduled 8anks on current accounts, call accounts and deposIt accounts;
the name of the bankers other than Scheduled 8anks and the balance lyIng wIth each such banker on current accounts,
call accounts and deposIt account the maxImum amount outstandIng at any tIme durIng the year from each such
banker; and
the nature of the Interest, If any, of any dIrector or hIs relatIve or the
3
[***] In each of the bankers (other than
Scheduled 8anks) referred to In (b) above.]
All unutIlIsed monIes out of the Issue must be separately dIsclosed In the 8alance Sheet of the company IndIcatIng the
form In whIch such unutIlIsed funds have been Invested.]
Dn call accounts
Dn deposIt accounts
Dn unpaId dIvIdend accounts
8alance wIth other banks:
Dn current accounts
Dn call accounts
Cash and cash equIvaIents
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
A 8 C u L l C P
As per PoInt No. 6P of CeneraI InstructIons for PreparatIon of aIance Sheet
P.
0IscIosure
(I) New nsertIon
a PresentatIon modIfIed
(Note 1)
b ExIstIng (Note 1)
(II)
a ExIstIng (Note 1)
b ExIstIng (Note 1)
c ExIstIng (Note 1)
(III) PresentatIon modIfIed
(Note 1)
(Iv)
ExIstIng (note 2)
Loans and advances due by dIrectors or other offIcers of the company or any of them eIther severally or joIntly wIth any other
persons or amounts due by fIrms or prIvate companIes respectIvely In whIch any dIrector Is a partner or a dIrector or a member
should be separately stated.
PevIsed ScheduIe VI
Short-term Ioans and advances
Short-term Ioans and advances shaII be cIassIfIed as:
Loans and advances to related partIes (gIvIng detaIls thereof);
Dther loans and advances (specIfy nature).
The above shall also be separately subclassIfIed as:
Unsecured, consIdered good;
0oubtful.
Allowance for bad and doubtful loans and advances shall be dIsclosed under the relevant heads separately.
ParlbhakLl Co
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
32
33
34
33
A 8 C u L l C P
Note 1 0IscIosure pursuant to Note no.P (I), (II)and (III) of Part I of ScheduIe VI to the CompanIes Act, 156
+ + + +
a. Loans and advances to reIated partIes
(refer note 2)
0oubtful
Less:ProvIsIon for doubtful loans and advances

b. Dthers (specIfy nature)
0oubtful
Less:ProvIsIon for ______________

Note 2 0IscIosure pursuant to Note no.P (Iv) of Part I of ScheduIe VI to the CompanIes Act, 156
As at 31 harch
20X1
As at 31 harch
20X0
+ +
0Irectors *
PrIvate Company In whIch dIrector Is a member

Short-term Ioans and advances
ParlbhakLl Co
36
37
38
39
60
61
62
63
64
63
66
67
68
69
70
A 8 C u L l C P
Pemarks
(a) Covered poInt I (a)
(b) Covered poInt Iv
FevIsed Schedule 7
FevIsed Schedule 7
FevIsed Schedule 7
Covered In poInt (Iv)
above
FevIsed Schedule 7
FevIsed Schedule 7
FevIsed Schedule 7
The maxImum amount due by dIrectors or other offIcers of the company at any tIme durIng the year to be shown by way of a note.
The provIsIons to be shown under thIs head should not exceed the amounts of debts stated to be consIdered doubtful or bad and
any surplus of such provIsIon If already created, should be shown at every closIng under Feserves and Surplus (In the lIabIlItIes
sIde) under a separate subhead Feserve for 0oubtful or 8ad 0ebts.
DId ScheduIe VI
Loans and advances
8Ills of Exchange
0ebts 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.
0ebts due from other companIes under the same management wIthIn the meanIng of subsectIon (18) of sectIon J70, to be
dIsclosed wIth the names of the CompanIes.
ParlbhakLl Co
1
2
3
4
3
6
7
A 8 C u L l C P
As per PoInt No. 6S of CeneraI InstructIons for PreparatIon of aIance Sheet
S.
0IscIosure
ThIs Is an allInclusIve headIng, whIch Incorporates current assets that do not fIt Into any other asset categorIes.
PevIsed ScheduIe VI
Dther current assets (specIfy nature)
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
43
44
43
46
A 8 C u L l C P
As per PoInt No. 6T of CeneraI InstructIons for PreparatIon of aIance Sheet
T.
0IscIosure
(I)
a ExIstIng (Note 1)
b New InsertIon (Note 1)
c ExIstIng (Note 1)
(II)
a ExIstIng (Note 1)
b ExIstIng (Note 1)
c ExIstIng (Note 1)
Note 1
As at 31 harch
20X1
As at 31 harch
20X0
+ +

Pemarks
(a) Covered as per poInt
'(I)a' above
(b) Covered as per poInt
'(II)b' above
( c) Covered In sheet 'Notes'
(d) Covered as per poInt
'(II)a' above
(e) Covered as per poInt
'(I)c' above
ContIngent lIabIlItIes shall be classIfIed as:
ClaIms agaInst the company not acknowledged as debt
Cuarantees
Dther money for whIch the company Is contIngently lIable
Uncalled lIabIlIty on shares and other Investments partly paId
Dther commItments (specIfy nature)
PevIsed ScheduIe VI
ContIngent IIabIIItIes and commItments (to the extent not provIded for)
CommItments shall be classIfIed as:
EstImated amount of contracts remaInIng to be executed on capItal account and not provIded for
Arrears of fIxed cumulatIve dIvIdends
EstImated amount of contracts remaInIng to be executed on capItal account and not provIded for
Dther money for whIch the company Is contIngently lIable
0IscIosure pursuant to Note no. 6(T) of Part I of ScheduIe VI to the CompanIes Act, 156
ContIngent IIabIIItIes and commItments (to
the extent not provIded for)
(I) ContIngent LIabIIItIes
DId ScheduIe VI
ContIngent LIabIIIty
A footnote to the balancesheet may be added to show separately:
ClaIms agaInst the company not acknowledged as debts
Uncalled lIabIlIty on shares partly paId
(a) ClaIms agaInst the company not
acknowledged as debt
(b) Uncalled lIabIlIty on shares andd other
Investments partly paId
(c) Dther commItments (specIfy nature)
(b) Cuarantees
(c) Dther money for whIch the company Is
contIngently lIable
(II) CommItments
(a) EstImated amount of contracts
remaInIng to be executed on capItal account
and not provIded for
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
A 8 C u L l C P
As per PoInt No. 6U to 6W of CeneraI InstructIons for PreparatIon of aIance Sheet
0IscIosure
U
Fefer Note 1
'
Fefer Note 2
W
Fefer Note J
Note 1
TotaI ` Per share `
PevIsed ScheduIe 'I
PartIcuIars
8 per PoInt No. 6T of Ceneral n8tructIon8 for PreparatIon of 8alance Sheet
Where In re8pect of an I88ue of 8ecurItIe8 made for a 8pecIfIc purpo8e, the whole or part of the amount
ha8 not been u8ed for the 8pecIfIc purpo8e at the balance 8heet date, there 8hall be IndIcated by way of
note how 8uch unutIlIzed amount8 have been u8ed or Inve8ted.
f, In the opInIon of the 8oard, any of the a88et8 other than fIxed a88et8 and noncurrent Inve8tment8 do
not have a value on realIzatIon In the ordInary cour8e of bu8Ine88 at lea8t equal to the amount at whIch
they are 8tated, the fact that the 8oard I8 of that opInIon, 8hall be 8tated.
0IscIosure pursuant to Note no. 6(U) of Part I of ScheduIe 'I to the CompanIes Act, 156
PartIcuIars
0IvIdend8 propo8ed to be dI8trIbuted to
equIty 8hareholder8
0IvIdend8 propo8ed to be dI8trIbuted to
preference 8hareholder8
rrear8 of fIxed cumulatIve dIvIdend8 on
preference 8hare8
ParlbhakLl Co
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
39
40
41
42
A 8 C u L l C P
Note 2
Note 3
Name of Assets PeaIIsabIe 'aIue 'aIue In aIance
Sheet
Where In re8pect of an I88ue of 8ecurItIe8 made for a 8pecIfIc purpo8e, the whole or part of the
amount ha8 not been u8ed for the 8pecIfIc purpo8e at the balance 8heet date, ndIcate below
how 8uch unutIlIzed amount8 have been u8ed or Inve8ted.
n the opInIon of the 8oard, all a88et8 other than fIxed a88et8 and non current Inve8tment8,
have a realI8able value In the ordInary cour8e of bu8Ine88 whIch I8 not dIfferent from the
amount at whIch It I8 8tated, except a8 8tated below:
pInIon of oard
0IscIosure pursuant to Note no. 6(W) of Part I of ScheduIe 'I to the CompanIes Act, 156
0IscIosure pursuant to Note no. 6(') of Part I of ScheduIe 'I to the CompanIes Act, 156
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
37
38
A 8 C u L l C P
As per PoInt No. 2 of CeneraI InstructIons for PreparatIon of Statement of ProfIt and Loss
2
Pevenue From operatIon
Pemark l
IIIustratIve
0IscIosure
2.(A) In respect of a company other than a fInance company revenue from operatIons shaII dIscIose
separateIy In the notes revenue from
(a) sale of products;
(b) sale of servIces;
(c) other operatIng revenues;
Less:
(d) ExcIse duty.
2.() In respect of a fInance company, revenue from operatIons shaII IncIude revenue from
(a) nterest; and
(b) Dther fInancIal servIces
Pevenue under each of the above heads shaII be dIscIosed separateIy by way of notes to accounts
to the extent appIIcabIe.
Note 1 0IscIosure pursuant to Note no. 2 of Part II of ScheduIe VI to the CompanIes Act, 156
In respect of a company other than a fInance company revenue from operatIons shaII dIscIose
separateIy In the notes revenue from
For the year
ended 31 harch
20X1
For the year
ended 31 harch
20X0
+ +
$ale of products
$ale of servIces
Dther operatIng revenues
Less:
ExcIse duty
%otaI
In respect of a fInance company, revenue from operatIons shaII IncIude revenue from
For the year
ended 31 harch
20X1
For the year
ended 31 harch
20X0
+ +
nterest; and
Dther fInancIal servIces
%otaI
Fevenue under each of the above heads shall be dIsclosed separately by way of notes to accounts to
the extent applIcable.
PartIcuIars
FevIsed $chedule 7
Fefer $heet 'P E L
ComparIson wIth
Dld $ch7'
PartIcuIars
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
A 8 C u L
4
ther Income
Pemark l
IIIustratIve
0IscIosure
ther Income shaII be cIassIfIed as:
(a) nterest ncome (In case of a company other than a fInance company);
(b) 0IvIdend ncome;
(c) Net gaIn/loss on sale of Investments
(d) Dther nonoperatIng Income (net of expenses dIrectly attrIbutable to such Income).
Note 1 0IscIosure pursuant to Note no. 4 of Part II of ScheduIe VI to the CompanIes Act, 156
For the year
ended 31 harch
20X1
For the year
ended 31 harch
20X0
+ +
nterest ncome (In case of a company other than a fInance company)
0IvIdend ncome
Net gaIn/loss on sale of Investments
Dther nonoperatIng Income (net of expenses dIrectly attrIbutable to such Income)
%otaI
FevIsed Schedule 7
PartIcuIars
Fefer Sheet 'P E L
ComparIson wIth
Dld Sch 7'
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
A 8 C u L
3 FInance Costs
Pemark l
IIIustratIve
0IscIosure
FInance costs shaII be cIassIfIed as:
(a) nterest expense;
(b) Dther borrowIng costs;
(c) ApplIcable net gaIn/loss on foreIgn currency transactIons and translatIon.
Note 10IscIosure pursuant to Note no. 3 of Part II of ScheduIe VI to the CompanIes Act, 156
For the year
ended 31
harch 20X1
For the year
ended 31
harch 20X0
+ +
nterest expense
Dther borrowIng costs
ApplIcable net gaIn/loss on foreIgn currency transactIons and translatIon
%otaI
FevIsed Schedule 7
PartIcuIars
Fefer Sheet 'P E
L ComparIson
wIth Dld Sch 7
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
23
24
23
26
27
28
29
30
31
32
33
34
33
36
A 8 C u L l C P l !
Pemarks
(a)
Note 1
(b)
(c)
Amendment
(d)
(e)
(f)
(g)
(h)
(I)
(j)
Note 2
(k)
(l)
(a)
(1)
(2)
0ep
recI
atIo
(c)
(d)
(e)
(III)
(a)
(b)
(a)
(b)
(a)
(b)
(c)
(d)
(e)
(g)
FepaIrs to machInery.
nsurance .
(Iv) The aggregate, If materIal, of any amounts set asIde or proposed to be set asIde, to reserve, but not IncludIng provIsIons made to
Same as Dld
Schedule 7
The aggregate, If materIal, of any amounts wIthdrawn from such reserves.
(v) The aggregate, If materIal, of the amounts set asIde to provIsIons made for meetIng specIfIc lIabIlItIes, contIngencIes or
commItments.
The aggregate, If materIal, of the amounts wIthdrawn from such provIsIons, as no longer requIred.
(vI) ExpendIture Incurred on each of the followIng Items, separately for each Item:
ConsumptIon of stores and spare parts.
Power and fuel.
Fent.
FepaIrs to buIldIngs.
0etaIls of Items of exceptIonal and extraordInary nature;
PrIor perIod Items;
(II) n the case of manufacturIng companIes,
New TermInology
used 8FDA0
HEA0S
Faw materIals under -road heads.
goods purchased under broad heads.
n the case of tradIng companIes, purchases In respect of goods traded In by the company under broad heads.
n the case of companIes renderIng or supplyIng servIces, gross Income derIved form servIces rendered or supplIed under broad
heads.
n 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 requIrements hereIn If purchases, sales and consumptIon of raw materIal and the gross Income from
servIces rendered Is shown under broad heads.
n the case of other companIes, gross Income derIved under broad heads.
n the case of all concerns havIng works In progress, worksInprogress under broad heads.
Payments to the audItor as
a. audItor,
b. for taxatIon matters,
c. for company law matters,
d. for management servIces,
e. for other servIces,
f. for reImbursement of expenses;
FevIsed Schedule 7
5 AddItIonaI InformatIon
A Company shall dIsclose by way of notes addItIonal InformatIon regardIng aggregate expendIture and Income on the followIng
Items:
(I) Employee 8enefIts Expense [showIng separately] :
(I) salarIes and wages,
(II) contrIbutIon to provIdent and other funds,
(III) expense on Employee Stock DptIon Scheme (ESDP) and Employee Stock Purchase Plan (ESPP),
(Iv) staff welfare expenses
0eprecIatIon and amortIzatIon expense;
Any Item of Income or expendIture whIch exceeds one per cent of the revenue from operatIons or Ps.1,00,000, whIchever
Is hIgher;
nterest ncome;
nterest Expense;
0IvIdend ncome;
Net gaIn/ loss on sale of Investments;
Adjustments to the carryIng amount of Investments;
Net gaIn or loss on foreIgn currency transactIon and translatIon (other than consIdered as fInance cost);
ParlbhakLl Co
37
38
39
40
41
42
43
44
43
46
47
48
49
A 8 C u L l C P l !
(h)
(I)
(a)
(b)
a)
b)
c)
d)
e)
Same as Dld
Schedule 7
7alue of Imports calculated on C..F basIs by the company durIng the fInancIal year In respect of -
. Faw materIals;
. Components and spare parts;
. CapItal goods;
ExpendIture In foreIgn currency durIng the fInancIal year on account of royalty, knowhow, professIonal and consultatIon fees,
Interest, and other matters;
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;
The amount remItted durIng the year In foreIgn currencIes on account of dIvIdends wIth a specIfIc mentIon of the total number of
nonresIdent shareholders, the total number of shares held by them on whIch the dIvIdends were due and the year to whIch the
dIvIdends related;
EarnIngs In foreIgn exchange classIfIed under the followIng heads, namely:
. Export of goods calculated on F.D.8. basIs;
. Foyalty, knowhow ,professIonal and consultatIon fees;
. nterest and dIvIdend;
7. Dther Income, IndIcatIng the nature thereof
Note:- road heads shaII -e decIded takIng Into account the concept of materIaIIty and presentatIon of true and faIr vIew of
fInancIaI statements,".
(7III) The profIt and loss account shall also contaIn by way of a note the followIng InformatIon, namely:
Fates and taxes, excludIng, taxes on Income.
|Iscellaneous expenses,
Same as Dld
Schedule 7 ProvIsIons for losses of subsIdIary companIes.
(vII) 0IvIdends from subsIdIary companIes.
ParlbhakLl Co
30
31
32
33
34
33
36
37
38
39
60
61
62
63
64
63
66
67
68
69
70
71
72
73
74
73
76
A 8 C u L l C P l !
or the year
ended 31 harch
20X1
or the year
ended 31 harch
20X0
+ +

IscIosure pursuant to Note no. 5(I)(g) of Part II of ScheduIe VI to the CompanIes Act, 156
or the year
ended 31 harch
20X1
or the year
ended 31 harch
20X0
+ +

f. for reImbursement of expenses
mpIoyee enefIts xpense
TotaI
TotaI
a. audItor
b. for taxatIon matters
c. for company law matters
d. for management servIces
e. for other servIces
(c) CratuIty fund contrIbutIons
(d) SocIal securIty and other benefIt plans for overseas employees
(e) expense on Employee Stock DptIon Scheme (ESDP) and
Employee Stock Purchase Plan (ESPP),
(f) Staff welfare expenses
Note 2
Note 1
(a) SalarIes and IncentIves
(b) ContrIbutIons to
(I) ProvIdent fund
(II) SuperannuatIon scheme
IIIustratIve dIscIosure of the a-ove requIrements In the Notes to Accounts
IscIosure pursuant to Note no. 5(I)(a) of Part II of ScheduIe VI to the CompanIes Act, 156
ParlbhakLl Co
1
2
3
4
3
6
7
8
9
10
11
12
13
14
13
16
17
18
19
20
21
22
A 8 C u L l
PartIcuIars PartIcuIars
1 The provIsIons of thIs Part shall apply to the
Income and expendIture account referred to
In subsectIon (2) of SectIon 210 of the Act,
In lIke manner as they apply to a statement
of profIt and loss.
1. The provIsIons of thIs part shall apply to the
Income E expendIture account referred to In sub
sectIon (2) of sectIon 210 of the Act, In lIke manner
as they apply to a profIt and loss account, but
subjecttothemodIfIcatIonofreferencesas
specIfIedInthatsub-sectIon.
0eleted (|arked In Fed)
2.(A) n respect of a company other than a fInance
company revenue from operatIons shall
dIsclose separately In the notes revenue
from
3 The P E L A/C shall set out the varIous Items
relatIng to of E E of the Co. arranged under the
most convenIent heads and In partIcular, shall
dIsclose the followIng InformatIon In respect of the
perIod covered by the account:
(a) sale of products; (I)(a) Turnover: Aggregate amount of sales, showIng
amount and quantIty of sales of each class of goods
separately.
(b) sale of servIces; (b) CommIssIon paId to sole sellIng agent wIthIn the
meanIng of sectIon 294 of the Act
(c) other operatIng revenues; (c) CommIssIon paId to other sellIng agents.
Less: (d) 8rokerage and 0Iscount on sales (other than usual
trade dIscount).
(d) ExcIse duty.
2.(8) n respect of a fInance company, revenue
from operatIons shall Include revenue from
(a) nterest; and
(b) Dther fInancIal servIces
Fevenue under each of the above heads shall
be dIsclosed separately by way of notes to
accounts to the extent applIcable.
J FInance Costs
FInance costs shall be classIfIed as:
(a) nterest expense;
(b) Dther borrowIng costs;
(c)
ApplIcable net gaIn/loss on foreIgn currency
transactIons and translatIon.
New nsertIon In Schedule 7
ProfItLossComparIsonofPevIsedScheduIeVIwIthDIdScheduIeVI
PevIsedScheduIeVI DIdScheduIeVI
Pemarks
n FevIsed Schedule 7 there are
dIfferenct dIsclosure requIrements
for
1. Company other than a FInance
Company
2. FInance Company
ParlbhakLl Co
23
24
23
26
27
28
29
30
31
32
33
34
33
A 8 C u L l
4 0eprecIatIon and amortIzatIon expense
Dther Income shall be classIfIed as:
(a) nterest ncome (In case of a company other
than a fInance company);
(b) 0IvIdend ncome;
(c) Net gaIn/loss on sale of Investments
(d) Dther nonoperatIng Income (net of
expenses dIrectly attrIbutable to such
Income).
5 AddItIonal nformatIon
A Company shall dIsclose by way of notes
addItIonal InformatIon regardIng aggregate
expendIture and Income on the followIng
Items:
(I)
(a)
Employee 8enefIts Expense [showIng
separately] :
(I) salarIes and wages,
(II) contrIbutIon to provIdent and other
funds,
(III) expense on Employee Stock DptIon
Scheme (ESDP) and Employee Stock Purchase
Plan (ESPP),
(Iv) staff welfare expenses
J (x) (f) 1. SalarIes, wages and bonus
2. ContrIbutIon to other funds
J. Workmen and staff welfare expenses (to the
extent not adjusted from any of prevIous provIsIon
or reserves.)
Same as old Schedule 7
The amount provIded for deprecIatIon, renewals or
dImInutIon In value of fIxed assets. |ethod adopted
for makIng such provIsIon should be gIven In case If
provIsIon Is not made as per deprecIatIon charge.
0eprecIatIon, renewals or dImInutIon In value of
fIxed assets. (f no provIsIon Is made, fact and
quantum of arrears of deprecIatIon u/s. 205(2) to
be dIsclosed).
(b) 0eprecIatIon and amortIzatIon expense; J (Iv)
New nsertIon In Schedule 7
ParlbhakLl Co
36
37
38
39
40
41
42
43
44
43
46
47
48
49
30
31
A 8 C u L l
(c) AnyItemofIncomeorexpendIturewhIch
exceedsonepercentoftherevenuefrom
operatIonsorPs.1,00,000,whIcheverIs
hIgher;
Amendment In clause J (x) (I)
(d) nterest ncome;
(e) nterest Expense; J (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,
secretarIes, treasures and the manager, If any.
(f) 0IvIdend ncome; J (xIv) The aggregate amount of the dIvIdends paId, and
proposed and statIng whether such amounts are
subject to deductIon of Income tax or not.
(g) Net gaIn/ loss on sale of Investments;
(h) Adjustments to the carryIng amount of
Investments;
(I) Net gaIn or loss on foreIgn currency
transactIon and translatIon (other than
consIdered as fInance cost);
New nsertIon
(j) 48. Payments to the AudItors (Whether as fees,
expenses or otherwIse for servIces rendered)
(a) As audItor;
As advIser, or In any other capacIty, In respect of
(I) TaxatIon matters;
(II) Company law matter
(III) |anagement servIces; and
(c) n any other manner.
(k) 0etaIls of Items of exceptIonal and
extraordInary nature;
2 (b) Shall dIsclose every materIal feature, IncludIng
credIts or receIpts and debIts or expenses In
respect of nonrecurrIng or exceptIonal
transactIons or transactIon of exceptIonal nature
(l) PrIor perIod Items;
J (xII)
(a) audItor,
(b) for taxatIon matters,
(c) for company law matters,
(d) for management servIces,
(e) for other servIces,
(f) for reImbursement of expenses;
(b)
a.) ProfIt or losses on Investments (extent of profIt
or loss on account of membershIp of a partnershIp
fIrm) (to the extent not adjusted from any prevIous
provIsIon or reserve.
b.) ProfIt or losses In respect of transactIons of a
ParlbhakLl Co
32
33
34
33
36
37
38
39
60
61
62
63
A 8 C u L l
(II) (II)
(a) n the case of manufacturIng companIes, (a) n the case of manufacturIng CompanIes, -
1.tem wIse breakup of value and quantIty of all
Important basIc raw materIals consumed. (tems
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 mentIonIng
the quantItIes.
2.7alue and quantIty of openIng and closIng stocks
of each class of goods produced.
(b) n the case of tradIng companIes, purchases
In respect of goods traded In by the company
under -74,/0,/8
(b) n case of tradIng companIes:
7alue and quantIty of purchases, openIng and
closIng stocks of each class of goods should be
IndIcated.
(c) n the case of companIes renderIng or
supplyIng servIces, gross Income derIved
form servIces rendered or supplIed under
-74,/0,/8
(c) n case of servIce companIes gross Income derIved
from servIces rendered or supplIed.
(d) n 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 requIrements hereIn If
purchases, sales and consumptIon of raw
materIal and the gross Income from servIces
rendered Is shown under -74,/0,/8
(d) n case of Company, whIch falls under more than
one of the categorIes mentIoned In a., b., E c.
above, It shall be suffIcIent that the total amounts
are shown In respect of openIng and closIng stocks,
purchases, sales and consumptIon of raw materIals
wIth the value and quantItatIve breakup and the
gross Income form the servIces rendered Is shown.
(e) n the case of other companIes, gross Income
derIved under -74,/0,/8
(e) n case of other companIes, the gross Income
derIved under dIfferent heads.
(III) n the case of all concerns havIng works In
progress, worksInprogress under -74,/
0,/8
(III) Works-In-progress at the commencement and at the
end of the accountIng perIod.
New TermInology used 8FDA0
HEA0S
New TermInology used 8FDA0
HEA0S
1. Faw materIals under broad heads.
2. goods purchased under -74,/0,/8
ParlbhakLl Co
64
63
66
67
68
69
70
71
72
73
74
73
76
77
78
79
80
81
82
83
84
83
86
87
88
89
90
91
92
93
94
93
96
97
98
A 8 C u L l
(Iv) (vIII)
(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, contIngency or
commItment known to exIst at the date as to
whIch the balancesheet Is made up.
(a) The aggregate, If materIal, of any amounts set
asIde or proposed to set asIde, to reserves, but not
IncludIng provIsIons made to meet any specIfIc
lIabIlIty, contIngency or commItment known to
exIst at whIch the balance sheet Is made up.
(b) The aggregate, If materIal, of any amounts
wIthdrawn from such reserves.
wIthdrawn from such reserves.
(v) (Ix)
(a) The aggregate, If materIal, of the amounts
set asIde to provIsIons made for meetIng
specIfIc lIabIlItIes, contIngencIes or
commItments.
(a) The aggregate, If materIal, of any amounts set
asIde to provIsIons made for meetIng specIfIc
lIabIlItIes, contIngencIes or commItment
(b) The aggregate, If materIal, of the amounts
wIthdrawn from such provIsIons, as no longer
requIred.
wIthdrawn from such provIsIons, as no longer
requIred.
ExpendIture Incurred on each of the
followIng Items, separately for each Item:
ExpendIture Incurred on each of the followIng
Items, separately for each Item:-
(a) ConsumptIon of stores and spare parts. (a)ConsumptIon of stores and spare parts
(b) Power and fuel. (b) Power and fuel
(c) Fent. (c) Fent.
(d) FepaIrs to buIldIngs. (d) FepaIrs to buIldIngs.
(e) FepaIrs to machInery. (e) FepaIrs to machInery.
(g) nsurance . (f)1. SalarIes, wages and bonus
(h) Fates and taxes, excludIng, taxes on
Income.
2. ContrIbutIon to other funds
(I) |Iscellaneous expenses, J. Workmen and staff welfare expenses (to the
extent not adjusted from any of prevIous
provIsIon or reserves.)
Note 1: InformatIon In respect of thIs Item should also be
gIven In the balance sheet under the relevant
provIsIon or reserve account.
(g) nsurance .
(h) Fates and taxes, excludIng, taxes on Income.
(I) |Iscellaneous expenses. (Exp. totallIng 1 of
total revenue of the Company or Fs. 5,000
whIchever Is hIgher shall be shown as a separate
Item.)
(vII) (xIII)
a) 0IvIdends from subsIdIary companIes. (a) 0IvIdend from subsIdIary companIes.
b) ProvIsIons for losses of subsIdIary
companIes.
(b) ProvIsIons for losses of subsIdIary companIes.
(7III) The profIt and loss account shall also contaIn
by way of a note the followIng InformatIon,
namely:
40. FollowIng InformatIon to be Included by way of
note;
a) 7alue of Imports calculated on C..F basIs by
the company durIng the fInancIal year In
respect of -
7alue of Imports on CF basIs In respect of
. Faw materIals; 1. raw materIals;
. Components and spare parts; 2. components and spare parts;
.CapItal goods; J. 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;
(b) ExpendIture In foreIgn currency for royalty, know
how, professIonal and consultatIon fees, Interest
and other matters.
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;
(c) value of Imported raw materIals, spare parts and
components consumed; value of IndIgenous raw
materIals, spare parts and components consumed;
and percentage of each to total consumptIon.
d) The amount remItted durIng the year In
foreIgn currencIes on account of dIvIdends
wIth a specIfIc mentIon of the total number
of nonresIdent shareholders, the total
number of shares held by them on whIch the
dIvIdends were due and the year to whIch
the dIvIdends related;
(d) dIvIdends remItted In foreIgn currencIes; number of
nonresIdent shareholders; number of shares held
by them on whIch dIvIdends are due and the year to
whIch dIvIdends relate.
e) EarnIngs In foreIgn exchange classIfIed under
the followIng heads, namely:
(e) EarnIngs In foreIgn exchange, namely
(a)
(vI) (x)
Same as old Schedule 7 subject to
amnedment In poInt (x) (I) and
poInt (x) (f) Is covered by poInt 5 (I)
(a) In new revIsed Schedule 7
ParlbhakLl Co
99
100
101
102
103
104
A 8 C u L l
.Export of goods calculated on F.D.8. basIs;
.Foyalty, knowhow ,professIonal and
consultatIon fees;
.nterest and dIvIdend;
7.Dther Income, IndIcatIng the nature
thereof
a. Exports (F.D.8. basIs)
b. Foyalty, knowhow,
c. professIonal and consultatIon fees;
d. nterest and dIvIdend
e. Dther Income, IndIcatIng the nature thereof.
ote:-road heads shaII be decIded takIng
Into account the concept of materIaIIty
and presentatIon of true and faIr vIew of
fInancIaI statements,".
ParlbhakLl Co
103
106
107
108
109
110
111
112
113
114
113
116
117
118
119
A 8 C u L l
2.
(a)
J (vI)
J (vII)
J (xI)
J (xv)
4
4A.
4C.
5 (a)
5 (b)
Except In the case of the fIrst ProfIt E Loss A/c, the correspondIng amounts for the ImmedIately precedIng fInancIal year for all Items shall also
be shown.
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 the correspondIng date of the prevIous year.
ComputatIon of net profIt u/s. J49 wIth detaIls of the commIssIon payable as percentage of profIts to the dIrectors IncludIng |anagIng
0Irectors/|anager (If any) should be stated by way of note.
n case of manufacturIng companIes In respect of each class of goods manufactured, detaIled quantItatIve InformatIon In regard to:
(a) The lIcensed capacIty (where lIcence Is In force)
(b) the Installed capacIty; and
(c) the actual productIon.
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 ndIan taxatIon on profIts Imposed elsewhere to the extent of the relIef, If any, from ndIan
Income tax and dIstInguIshIng, where practIcable, between Income tax and other taxatIon.
Amounts reserved for repayment of share capItal/loans.
(a) The amount of Income from Investment, dIstInguIshIng between trade Investments and other Investments.
(b) Dther 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 subparagraphs a E b above.
Amount, If materIal by whIch any Items shown In the profIt E loss account are affected by any change In the basIs of accountIng.
Payment to 0IrectorsIncludIng |anagIng 0Irectors, managIng agents, secretarIes, treasurers E |anager, If any by the Company, subsIdIary of
the Company and any other person for followIng:
|anagerIal 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 J54.
b) CommIssIon or other remuneratIon payable separately to managIng agent or hIs assocIate under sectIons J56, J57 and J58.
c) CommIssIon receIved of receIvable under sectIon J59 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 sectIon J60 durIng the fInancIal year.
e) Dther 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.
PemovedfromPevIsedScheduIeVI
ThePLAlc-

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