B from other parties c Deferred payment liabilities d Deposits e Loans and

B from other parties c deferred payment liabilities d

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(A) from banks.(B) from other parties.(c) Deferred payment liabilities;(d) Deposits;(e) Loans and advances from related parties;(f) Long term maturities of finance lease obligations;(g) Other loans and advances (specify nature).(ii) Borrowings shall further be sub-classified as secured and unsecured. Nature ofsecurity shall be specified separately in each case.(iii) Where loans have been guaranteed by directors or others, the aggregate amountof such loans under each head shall be disclosed.(iv) Bonds/debentures (along with the rate of interest and particulars of redemptionor conversion, as the case may be) shall be stated in descending order of maturity orconversion, starting from farthest redemption or conversion date, as the case maybe. Where bonds/debentures are redeemable by instalments, the date of maturityfor this purpose must be reckoned as the date on which the first instalment becomesdue.(v) Particulars of any redeemed bonds/debentures which the company has power toreissue shall be disclosed.(vi) Terms of repayment of term loans and other loans shall be stated.(vii) Period and amount of continuing default as on the balance sheet date inrepayment of loans and interest, shall be specified separately in each case.D. Other Long-term LiabilitiesOther Long-term Liabilities shall be classified as:(a) Trade payables;(b) Others.E. Long-term provisionsThe amounts shall be classified as:(a) Provision for employee benefits;(b) Others (specify nature).F. Short-term borrowings(i) Short-term borrowings shall be classified as:(a) Loans repayable on demand;(A) from banks.(B) from other parties.(b) Loans and advances from related parties;
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(c) Deposits;(d) Other loans and advances (specify nature).(ii)Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case.(iii) Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed.(iv) Period and amount of default as on the balance sheet date in repayment of loansand interest, shall be specified separately in each case.G. Other current liabilitiesThe amounts shall be classified as:(a) Current maturities of long-term debt;(b) Current maturities of finance lease obligations;(c) Interest accrued but not due on borrowings;(d) Interest accrued and due on borrowings;(e) Income received in advance;(f) Unpaid dividends;(g) Application money received for allotment of securities and due for refund andinterest accrued thereon. Share application money includes advances towardsallotment of share capital. The terms and conditions including the number of sharesproposed to be issued, the amount of premium, if any, and the period before whichshares shall be allotted shall be disclosed. It shall also be disclosed whether thecompany has sufficient authorised capital to cover the share capital amountresulting from allotment of shares out of such share application money. Further, theperiod for which the share application money has been pending beyond the period
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