Which of the following is not shown under the head Reserves and Surplus in the Balance Sheet of a company as per Schedule III of the Companies Act 2013?

Share options outstanding account Money received against share warrants Revaluation reserve All of the above

Money received against share warrants

As per Schedule III of the Companies Act 2013, Reserves and Surplus are required to be classified as: i) Capital Reserve ii) Capital Redemption Reserve iii) Securities Premium Reserve iv) Debenture Redemption Reserve v) Revaluation Reserve vi) Share Options Outstanding Account vii) Other Reserves (Specifying nature and purpose) viii) Surplus: Balance in statement of profit and loss; disclosing allocations and Appropriation such as dividend, bonus shares, transfer to/from reserve, etc. Money received against share warrants is to be shown under Shareholder's Funds.