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of <h1>Schedule V of Insolvency Rules 2018 Details Reporting for Unsecured Loans and Borrowings, Requires Yearly Disclosure Comparisons.</h1> Schedule V of the Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018 outlines the reporting requirements for unsecured loans and borrowings. It categorizes these financial liabilities into sections such as loans from the Central Government, financial institutions, banks (including term and other loans), other institutions and agencies, debentures and bonds, fixed deposits, and other specified sources. The schedule requires the disclosure of amounts due within one year, comparing the current and previous year's figures. This provision was inserted by a notification dated May 1, 2018.
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