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    <description>Sets out the schedule for reporting Unsecured Loans and Borrowings in the annual statement of accounts, listing lender categories (Central Government; State Government; Financial Institutions; Banks-term loans and other loans; Other Institutions and Agencies; Debentures and Bonds; Fixed Deposits; Others) with columns for Current Year and Previous Year and a TOTAL, and includes a note to disclose Amounts due within one year.</description>
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      <description>Sets out the schedule for reporting Unsecured Loans and Borrowings in the annual statement of accounts, listing lender categories (Central Government; State Government; Financial Institutions; Banks-term loans and other loans; Other Institutions and Agencies; Debentures and Bonds; Fixed Deposits; Others) with columns for Current Year and Previous Year and a TOTAL, and includes a note to disclose Amounts due within one year.</description>
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