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<h1>Current assets schedule prescribes categories for debts, cash, bank balances and loans in annual accounts.</h1> Prescribes a schedule for current assets, loans, advances and other assets to be reported in the annual statement of accounts under the Insolvency and Bankruptcy Board of India Rules, 2018, categorising debts (over six months and others), cash balances, bank balances by bank type and account type, post office savings, loans to staff and similar entities, other loans, advances (capital, prepayments, others), accrued income (earmarked/endowment, investments, loans) and claims receivable, with totals for current assets and combined totals.