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
* The shareholders’ funds are sub-classified on the face of the balance sheet. a) Share Capital b) Reserves and Surplus c) Money received against Share Warrants
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