Secured loans and borrowings schedule standardises creditor classification and interest-accrual disclosure for annual accounts reporting. Schedule IV provides a disclosure template for secured loans and borrowings in the annual accounts, requiring classification of secured liabilities by counterparty (Central Government, State Government, Financial Institutions, Banks, Other Institutions, Debentures and Bonds, Others), separate rows for term loans and interest accrued and due, and presentation of totals and amounts due within one year to ensure consistent reporting of secured financing and interest accruals.