The correct answer is option 4- A, C & D only.
* The shareholders’ funds (equity) are sub-classified on the face of the balance sheet.
C) Share Capital
D) Reserves and Surplus
A) Money received against Share Warrants
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
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