Companies Act section 9: Where any Act or Regulation requires specific disclosur…

In force · As amended up to 2026-08

(2) Previous reporting period |Balance at the beginning of the previous reporting period|Changes in Equity Share Capital due to prior period errors|Restated balance at the beginning of the previous reporting period|Changes in equity share capital during the previous year|Balance at the end of the previous reporting period| |---|---|---|---|---| |||||| B. Other Equity (1) Current reporting period |Balance at the beginning of the current reporting period|Changes in Equity Share Capital due to prior period errors|Restated balance at the beginning of the current reporting period|Changes in equity share capital during the current year|Balance at the end of the current reporting period| |---|---|---|---|---| |||||| 1. Subs. by Notification No. G.S.R. 1022(E), dated 11-10-2018, for " (b) Trade payables" (w.e.f. 11-10-2018). 2. Ins. by Notification No. G.S.R. 207(E), dated 24th March, 2021, (w.e.f. 1-4-2021). 3. Subs. by Notification No. G.S.R. 207(E), dated 24th March, 2021, for "Statement of Changes in Equity" (w.e.f. 1-4-2021). 9. Preference shares including premium received on issue, shall be classified and presented as 'Equity' or 'Liability' in accordance with the requirements of the relevant Indian Accounting Standards. Accordingly, the disclosure and presentation requirements in this regard applicable to the relevant class of equity or liability shall be applicable mutatis mutandis to the preference shares. For instance, 1[plain vanilla], redeemable preference shares shall be classified and presented under 'non-current liabilities' as 'borrowings' and the disclosure requirements in this regard applicable to such borrowings shall be applicable mutatis mutandis to redeemable preference shares. 9. Where any Act or Regulation requires specific disclosures to be made in the standalone financial statements of a company, the said disclosures shall be made in addition to those required under this Schedule. Note : This Schedule sets out the minimum requirements for disclosure on the face of the Financial Statements, i.e ., Balance Sheet, Statement of Changes in Equity for the period, the Statement of Profit and Loss for the period (The term 'Statement of Profit and Loss' has the same meaning as 'Profit and Loss Account') and Notes. Cash flow statement shall be prepared, where applicable, in accordance with the requirements of the relevant Indian Accounting Standard. Line items, sub-line items and sub-totals shall be presented as an addition or substitution on the face of the Financial Statements when such presentation is relevant to an understanding of the company's financial position or performance or to cater to industry or sector-specific disclosure requirements or when required for compliance with the amendments to the Companies Act, 2013 or under the Indian Accounting Standards. PART I -BALANCE SHEET Name of the Company ...................... |Name of the Company ......................|Name of the Company ......................|Name of the Company ......................|Name of the Company ......................|Name of the Company ......................| |---|---|---|---|---| |Balance Sheet as at ............................ (Rupees in ............... )||||| ||Particulars|Note No.|Figures as at the end of current reporting period |Figures as at the end of the previous reporting period| ||1|2|3|4| |(1)|ASSETS Non-current assets|||| |(2)|(a) Property, Plant and Equipment (b) Capital work-in-progress (c) Investment Property (d) Goodwill (e) Other Intangible assets (f) Intangible assets under development (g) Biological Assets other than bearer plants (h) Financial Assets (i) Investments (ii) Trade receivables (iii) Loans (iv) Others (to be specified) (i) Deferred tax assets (net) (j) Other non-current assets Current assets (a) Inventories (b) Financial Assets (i) Investments (ii) Trade receivables (iii) Cash and cash equivalents (iv) Bank balances other than (iii) above (v) Loans (vi) Others (to be specified) (c) Current Tax Assets (Net) (d) Other current assets|||| (1) Current reporting period ||Share applica- tion money pending allotment| Equity component of compound financial instruments|Reserves and Surplus|Reserves and Surplus|Reserves and Surplus|Reserves and Surplus|Debt instru- ments through Other Comprehensive Income |Equity Instru- ments through Other Comprehensive Income| Effective portion of Cash Flow Hedges|Revaluat ion Surplus| Exchange differences on trans- lating the financial state- ments of a foreign operation|Other items of Other Compre- hensive Income (specify nature)|Money received against share warrants| Total| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||| Capital Reserve| 1[Securities Premium Reserve]| Other Reserv es (specif y nature)| Retained Earnings||||||||| |Balance at the beginning of the current reporting period||||||||||||||| |Changes in accounting policy or prior period errors||||||||||||||| |Restated balance at the beginning of the current reporting period||||||||||||||| |Total Comprehensive Income for the Current year||||||||||||||| |Dividends||||||||||||||| |Transfer to retained earnings||||||||||||||| |Any other change (to be specified)||||||||||||||| |Balance at the end of the current reporting period||||||||||||||| (2) Previous reporting period ==> picture [529 x 176] intentionally omitted <== 1. Subs. by Notification No. G.S.R. 1022(E), dated 11th October, 2018, for "Securities Premium Reserve" (w.e.f. 11-10-2018). Changes in accounting policy/prior period errors Restated balance at the beginning of the previous reporting period Total Comprehensiv e Income for the previous year Dividends Transfer to retained earnings Any other change (to be specified) Balance at the end of the previous reporting period Note: Remeasurement of defined benefit plans and fair value changes relating to own credit risk of financial liabilities designated at fair value through profit or loss shall be recognized as a part of retained earnings with separate disclosure of such items alongwith the relevant amounts in the Notes or shall be shown as a separate column under Reserves and Surplus.] Notes: GENERAL INSTRUCTIONS FOR PREPARATION OF BALANCE SHEET |Total Assets (1) (2) 1[Trade Payables (A)total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.] (a) EQUITY and LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings 2[(ia) Lease liabilities] 1[Trade Payables (A)total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.] (iii) Other financial liabilities (other than those specified in item (b), to be specified) (b) Provisions (c) Deferred tax liabilities (Net) (d) Other non-current liabilities Current liabilities (a) Financial Liabilities (i) Borrowings 2[(ia) Lease liabilities] (ii) Trade payables (iii) Other financial liabilities (other than those specified in item (c) (b) Other current liabilities (c) Provisions (d) Current Tax Liabilities (Net) Total Equity and Liabilities See accompanying notes to the financial statements||Total Assets|||| |---|---|---|---|---|---| ||(1) (2)|1[Trade Payables (A)total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.] (a) EQUITY and LIABILITIES Non-current liabilities (a) Financial Liabilities (i) Borrowings 2[(ia) Lease liabilities] 1[Trade Payables (A)total outstanding dues of micro enterprises and small enterprises; and (B) total outstanding dues of creditors other than micro enterprises and small enterprises.] (iii) Other financial liabilities (other than those specified in item (b), to be specified) (b) Provisions (c) Deferred tax liabilities (Net) (d) Other non-current liabilities Current liabilities (a) Financial Liabilities (i) Borrowings 2[(ia) Lease liabilities] (ii) Trade payables (iii) Other financial liabilities (other than those specified in item (c) (b) Other current liabilities (c) Provisions (d) Current Tax Liabilities (Net)|||| |||Total Equity and Liabilities|||| 9. Where any Act, Regulation, Guidelines or Circulars issued by the relevant regulators from time to time requires specific disclosures to be made in the standalone financial statements of an NBFC, the said disclosures shall be made in addition to those required under this Schedule. 3[ STATEMENT OF CHANGES IN EQUITY Name of the Company ............................... A. Equity Share Capital (1) Current reporting period |Balance at the beginning of the current reporting period|Changes in Equity Share Capital due to prior period errors|Restated balance at the beginning of the current reporting period|Changes in equity share capital during the current year|Balance at the end of the current reporting period| |---|---|---|---|---| |||||| 3[ STATEMENT OF CHANGES IN EQUITY Name of the Company ............................... A. Equity Share Capital (i) in the case of a company other than a company whose accounts are subject to audit by an auditor appointed by the Comptroller and Auditor-General of India, be filled by the Board of Directors within thirty days, but if such casual vacancy is as a result of the resignation of an auditor, such appointment shall also be approved by the company at a general meeting convened within three months of the recommendation of the Board and he shall hold the office till the conclusion of the next annual general meeting; (ii) in the case of a company whose accounts are subject to audit by an auditor appointed by the Comptroller and Auditor-General of India, be filled by the Comptroller and Auditor-General of India within thirty days: Provided that in case the Comptroller and Auditor-General of India does not fill the vacancy within the said period, the Board of Directors shall fill the vacancy within next thirty days. (9) Subject to the provisions of sub-section (1) and the rules made thereunder, are tiring auditor may be re-appointed at an annual general meeting, if— - (a) he is not disqualified for re-appointment; (b) he has not given the company a notice in writing of his unwillingness to be re-appointed; and (c) a special resolution has not been passed at that meeting appointing some other auditor or providing expressly that he shall not be re-appointed. (10) Where at any annual general meeting, no auditor is appointed or re-appointed, the existing auditor shall continue to be the auditor of the company. (11) Where a company is required to constitute an Audit Committee under section 177, all appointments, including the filling of a casual vacancy of an auditor under this section shall be made after taking into account the recommendations of such committee.

Source: India Code