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of <h1>Schedule XI of Insolvency & Bankruptcy Board Rules 2018: Classifying Current Assets, Loans, Advances, and More</h1> The Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018, Schedule XI outlines the classification of current assets, loans, and advances. It details the categorization of current assets, including debts outstanding for over six months, cash balances, and bank balances with scheduled and non-scheduled banks, as well as post office savings accounts. It also covers loans to staff and other entities, advances, prepayments, income accrued from investments and loans, and claims receivable. The schedule requires the total calculation of current assets and loans, advances, and other assets for the current and previous years.
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