Which of the following are the part of Total Borrowings in the Balance sheet of a company in the context of Schedule III of the Companies Act 2013?

All of the above

The correct answer is option 4- All of the above.

Borrowings: As per Schedule III of the Companies Act 2013, total borrowings are categorised into
long-term borrowings,
short-term borrowings and
current maturities to long-term debt.
(i) Loans which are repayable in more than twelve months/operating cycle are classified as long-term borrowings on the face of balance sheet.
(ii) Loans repayable on demand or whose original tenure is not more than twelve months/operating cycle are classified as short-term borrowings on the face of balance sheet.
(iii) Current maturities to long-term loan include amount repayable within twelve months/operating cycle under other current liabilities with Note to Account.