Fixed Asset Schedule requires classification, valuation, depreciation, net/gross block disclosure and hire purchase note for annual statements.

Schedule VIII prescribes a tabular format for fixed asset disclosure in annual statements, detailing asset categories, cost/valuation, additions, deductions, gross block, depreciation and net block, with provision for capital work in progress and a note on hire purchase assets. Schedules IX and X provide headings for classification of investments from earmarked/endowment funds and other investments, including government securities, approved securities, shares, debentures and bonds, subsidiaries/joint ventures and an others category.

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