Statement containing salient features of balance sheet and profit and loss account, etc. as per section 219(1)(b)(iv) Form of Abridged Balance Sheet

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....r         I. SOURCES OF FUNDS (1) Shareholders funds      (a) Capital           (i)  Equity           (ii) Preference      (b) Reserves and surplus           (i) Capital reserve           (ii) Revenue reserve           (iii) Revaluation reserve           (iv) Surplus in profit and loss account           ^[2][(v) Share premi....

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....Inventories      (b)Sundry debtors      (c) Cash and bank balances      (d) Other current assets      (e) Loans and advances           (i) To subsidiary companies           (ii) To others Less:     (ii) Current liabilities and provisions           (a) Liabilities           (b) Provisions Net current assets (i-ii) (4) Miscellaneous expenditure to the extent not written off or adjusted (5) Profit and loss account Total of 1 to 5 ....

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....pital commitments should be shown separately. 3. All notes forming part of the accounts as per Schedule VI to which specific attention has been drawn by the auditors or which form a subject-matter of qualification by the auditor should be reproduced. 4. If fixed assets are revalued, the amount of revaluation should be shown separately for the first five years subsequent to the date of revaluation. 5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately. 6. Amount, if material, by which any items shown in the profit and loss account are affected by any change in the basis of accounting, should be disclosed separately. 7. If no provision is made for deprecia....