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    <description>The circular supplies a comprehensive model columnar balance sheet for companies seeking Central Government approval to adopt an alternative form to Schedule VI, specifying required classifications and disclosures for share capital, reserves, fixed assets, investments, current assets, loans and advances, borrowings, liabilities, provisions and contingent items, together with valuation, depreciation, revaluation and annexure requirements and particular disclosures concerning related parties and subsidiaries.</description>
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