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of <h1>Mandatory line-item disclosure for annual 'Current Liabilities and Provisions' reporting under IEPF rules, with current/previous-year totals.</h1> Prescribes the mandatory line-item classification and disclosure format for reporting 'Current Liabilities and Provisions' in the annual statement of accounts under the IEPF Authority rules. Current liabilities must be presented under specified heads, including acceptances, sundry creditors (for goods and others), advances received, interest accrued but not due (on secured and unsecured loans/borrowings), statutory liabilities (overdue and others), and other current liabilities, with a total. Provisions must be presented under specified heads, including taxation, gratuity, superannuation/pension, accumulated leave encashment, trade warranties/claims, and other specified provisions, with totals and a combined total; amounts must be shown for the current and previous year.
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