| Item |
Major head |
| 1) Share application money pending allotment |
c) Share application money pending allotment |
| 2) Money received against Share warrants |
a) Shareholder's fund |
| 3) Deferred tax liability |
d) Non-Current liabilities |
| 4) Unclaimed dividend |
b) Current liabilities |
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 assets
NOTE- UNCLAIMED DIVIDEND CAN BE CLAIMED BY SHAREHOLDERS ANYTIME THAT'S WHY IT IS CURRENT LIABILITY. | 
