Which of the following is not included in non current liabilities?

Trade Payables

The correct answer is Option (1) - Trade Payables.

Trade payables is a current liability.

(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