Reserves and Surplus format prescribes line items and columns for reporting reserve movements under annual accounts rules. Schedule-II prescribes the presentation of Reserves and Surplus for the annual statement of accounts under the CCI (Form of Annual Statement of Accounts) Rules 2009, listing Capital Reserve, Revaluation Reserve, Special Reserves and General Reserve with columns for balance as per last account, additions during the year, deductions during the year and a total amount in rupees.
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Provisions expressly mentioned in the judgment/order text.
Reserves and Surplus format prescribes line items and columns for reporting reserve movements under annual accounts rules.
Schedule-II prescribes the presentation of Reserves and Surplus for the annual statement of accounts under the CCI (Form of Annual Statement of Accounts) Rules 2009, listing Capital Reserve, Revaluation Reserve, Special Reserves and General Reserve with columns for balance as per last account, additions during the year, deductions during the year and a total amount in rupees.
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