The correct answer is Option (1) - (A)-(IV), (B)-(III), (C)-(I), (D)-(II)
* Stock options outstanding account- Shareholders Fund.
1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (c) Money received against share warrants.
Significant additions/modifications regarding disclosure of reserve and surplus as per Schedule III of the Companies Act 2013 re as follows:
a) A reserve specifically represented by earmarked investments shall be termed as “Fund”.
b) ‘Debit’ balance of statement of profit and loss shall be shown as a negative figure under ‘Surplus’ head.
c) The balance of “Reserve and Surplus” after adjusting negative balance of Surplus, if any, shall be shown under “Reserve and Surplus” read even if the resulting figure is ‘negative’.
d) Share options outstanding account has been recognised as a separate item under ‘Reserve and Surplus’. ICAI’s Guidance Note on Accounting for Employee share based payments requires a credit balance in the ‘Stock option outstanding Account’ to be disclosed in balance sheet under separate heading’ between share capital and reserves and surplus as a part of shareholders fund.
* Bank term loan- Non Current Liabilities.
NON-CURRENT LIABILITIES shall include the liabilities due after one year. It shall include the following:
Long-term Borrowings: Such as Debentures, Loan from Bank, Loan from other parties.
Deferred Tax Liabilities.
Other Long term Liabilities: Such as Premium Payable on Redemption of Debentures; Premium Payable on Redemption of Preference Shares, Public Deposits (Unless specified, it will be assumed that deposits are for more than one year.) Long-term Provisions: Such as Provision for Employee Benefits, Provision for Provident Fund, Provision for Warranties.
* Provision for Tax- Current Liabilities.
Other Current Liabilities: Such as (i) Interest accrued but not due on borrowings; (ii) Interest accrued and due on borrowings; (iii) Income received in advance; (iv) Unpaid dividends; Unclaimed Dividends; (v) Outstanding expenses; (vi) Calls in advance and interest thereon.
*Short-term Provisions : Such as (i) Provision for Tax; (ii) Provision for Doubtful Debts
* Loose tools- Current Assets.
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 | 
