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<h1>Understanding Unsecured Loans: Reporting Rules under Schedule-05 of Competition Law & CCI Annual Statement Rules 2009</h1> The statutory provisions detail the categorization and reporting of unsecured loans and borrowings under Schedule-05 of the Law of Competition, specifically governed by the CCI (Form of Annual Statement of Accounts) Rules 2009. The categories include loans and borrowings from the Central and State Governments, financial institutions, banks (both term and other specified loans), other institutions and agencies, debentures and bonds, fixed deposits, and other specified sources. The document provides a comparative analysis of the current and previous year's amounts, with a note on amounts due within one year.