Share options outstanding account appears under which head as per Schedule III of the Companies Act 2013?

Share Capital Reserves and Surplus Non Current Liabilities None of the above

Reserves and Surplus

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