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| LIST 1 |
LIST 2 |
| A) Prepaid insurance |
III) Other current assets |
| B) Unclaimed dividend |
IV) Other current liabilities |
| C) Patent |
II) Intangible assets |
| D) Calls in arrears |
I) Share Capital |
EQUITY AND LIABILITIES SIDE OF BALANCE SHEET
1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (c) Money received against share warrants
* Calls in arrear is deducted from the share capital
2) Share Application money pending allotment
3) Non-current Liabilities (a) Long term borrowings (b) Deferred tax liabilities (net) (c) Other long term liabilities (d) Long term provisions
4) Current Liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisions
* Unclaimed dividend can be paid at anytime so it is other current liabilities.
ASSETS SIDE OF BALANCE SHEET
1) Non-Current Assets
(a) Fixed assets
(i) Tangible assets
(ii) Intangible assets - Patent is intangible asset
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets
2) Current Assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current asset - Prepaid insurance is other current asset | 
