Fixed assets schedule: prescribed annual statement format for recording cost, additions, deductions, depreciation, and net block.

Prescribes a standardized fixed assets disclosure schedule to attach to the balance sheet under SEBI rules, requiring per asset class columns for opening cost, additions, deductions, closing cost, opening depreciation, depreciation for the year, adjustments, closing depreciation and net block, and listing asset categories such as building premises, office equipment, vehicles, furniture and fixtures, and others.

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