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<h1>Schedule V reporting format for unsecured loans and borrowings in annual accounts, adding one-year due disclosure note requirement</h1> Prescribes the Schedule V format for reporting unsecured loans and borrowings in the annual statement of accounts under the IEPF Rules, requiring disclosure of amounts (in rupees) for the current and previous year across specified lender/instrument categories: Central Government, State Government, financial institutions, banks (term loans and other loans with specification), other institutions and agencies, debentures and bonds, fixed deposits, and other specified sources, with a total. It also requires a note disclosing amounts due within one year, thereby standardising classification and comparability of unsecured borrowing disclosures in the accounts.