| LIST 1 |
LIST 2 |
| A) Money received against share warrants |
II) Shareholders fund |
| B) Surplus in statement of profit and loss |
III) Reserves and surplus |
| C) Loose tools |
IV) Current assets |
| D) 8% debentures |
I) Non current liabilities |
EQUITY AND LIABILITIES
1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus like securities premium reserve, revaluation reserve, Surplus in statement of profit and loss (c) Money received against share warrants
2) Share Application money pending allotment
3) Non-current Liabilities (a) Long term borrowings like debentures (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 (loose tools included in inventory) (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current asset
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