The Company Act 2013 provide Vertical Format for presentation of Balance Sheet items. Select the correct sequence as per Vertical Format.

(A) Inventories
(B) Share Capital
(C) Long Term Loans and Advances (given)
(D) Deferred tax Liabilities (net)
(E) Trade Payable

Choose the correct answer from the options given below:

(B), (D), (E), (C), (A)

The correct answer is Option (3) - (B), (D), (E), (C), (A).

EQUITY AND LIABILITIES
1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (c) Money received against share warrants
2) Share Application money pending allotment 
3) Non-current Liabilities (a) Long term borrowings (b) Deferred tax liabilities (net) (c) Other long term liabilities (d) Long term provisions
4) Current Liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisions

ASSETS
1) Non-Current Assets
(a) Fixed assets
       (i) Tangible assets
       (ii) Intangible assets
       (iii) Capital work-in-progress
       (iv) Intangible assets under development
(b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets
2) Current Assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current asset