| [Division I, Division II of Schedule III: Financial Statements for a company whose Financial Statements are required to comply with the Companies (Accounting Standards) Rules, 2006] | |||
| PART I — BALANCE SHEET | |||
| New Requirements | Y / N / NA | Disclosure Made to Notes | |
| Rounding Off | Mandatory required for all companies or If company is almost inoperative with insignificant / no transactions: |
||
| Company has figures in less than hundreds for items appearing in financial statements, hence it is not practicable to rounding off as those figures may vanish. | |||
| Disclosure of shareholding of Promoters (% change during the year) | New table to be added for % change during the year | ||
| or | |||
| There is no change in shareholding of Promoters during the year. | |||
| Current Maturities of LT Borrowings | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| or | |||
| Company has no current maturities of Long Term Borrowings during the year. | |||
| Ageing schedule for Trade payables due for payment | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Property, Plant and Equipment | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Intangible assets | |||
| Security Deposits (Other Current Assets) | Only change in head from Long-term loans and advances to Other non-current assets, no other disclosures required. | ||
| Ageing schedule for trade receivables outstanding | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Contingent liabilities and commitments (in respect of borrowings from banks and financial institutions) | If Adverse, disclosure as per Sch III | If no borrowings from banks and financial institutions, then no need of disclosure | |
| or | |||
| Company has used the borrowings from banks and financial institutions for the specific purpose for which it was taken at the balance sheet date. | |||
| Title deeds of Immovable Property not held in name of the Company | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| or | |||
| Title deeds of Immovable Property are held in name of the Company as at the balance sheet date (other than properties where the company is the lessee and the lease agreements are duly executed in favour of the company, if any). | |||
| Revaluation of PPE | If Y, disclosure as per Sch III | Only if PPE: | |
| Company has not made any revaluation of Property, Plant and Equipment. | |||
| Loans or Advances in the nature of loans are granted to promoters, directors, KMPs and the related parties | If Y, disclosure as per Sch III | If N / NA | |
| Company has not granted any Loans or Advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person, that are: (a) repayable on demand or (b) without specifying any terms or period of repayment. | |||
| Ageing Schedule and Completion Schedule for Capital-Work-in Progress (CWIP) | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Ageing Schedule and Completion Schedule for Intangible assets under development | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Details of Benami Property held | If Y, disclosure as per Sch III | If N / NA | |
| The Company does not have any Benami Property and no proceedings have been initiated or is pending against the Company for holding any Benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and the rules made thereunder. | |||
| Disclosure requirements in case of borrowings from Banks or FI | If Adverse, disclosure as per Sch III | If N / NA then no need of disclosure | |
| or | |||
| The Company has been regular in filing quarterly returns or statements of current assets with banks or financial institutions and those are in agreement with the books of accounts. | |||
| Disclosure, if Wilful Defaulter as per Bank or FI or other lender | If Adverse, disclosure as per Sch III | If N / NA then no need of disclosure | |
| or | |||
| The Company has not been declared a wilful defaulter by any bank or financial institution. | |||
| Relationship with Struck off Companies | If Y, disclosure as per Sch III | The Company has no transactions with companies struck off under Sec.248 of the Companies Act, 2013 or Sec.560 of the Companies Act, 1956. | |
| charges or satisfaction yet to be registered | If Y, disclosure as per Sch III | If N / NA | |
| Company has no borrowings on which charges or satisfaction are required to be registered with Registrar of Companies as at balance sheet date. | |||
| or | |||
| Company has no charges or satisfaction yet to be registered with Registrar of Companies beyond the statutory period as at balance sheet date. | |||
| Compliance with number of layers of companies | If Adverse, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Disclosure of Ratios | Mandatory required for all companies | ||
| Compliance with approved Scheme(s) of Arrangements | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Utilisation of Borrowed funds and share premium (ultimate beneficiaries purpose) | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| or | |||
| (i) The Company has not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall: | |||
| (a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or | |||
| (b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries | |||
| (ii) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall: | |||
| (a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or | |||
| (b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries, | |||
| PArt II — Statement of Profit and Loss | |||
| New Requirements | Y / N / NA | Disclosure Made | Notes |
| Disclose in revenue from operations | If N / NA then no need of disclosure | ||
| Grants or donations received (relevant in case of section 8 companies only)] | |||
| Undisclosed Income disclose by way of notes |
If Y, disclosure as per Sch III | The Company does not have any such transactions which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the income Tax Act,1961). | |
| Disclosure of Corporate Social Responsibility (CSR) – if applicable | If Y, disclosure as per Sch III | If N / NA then no need of disclosure | |
| Disclosure of Crypto Currency or Virtual Currency | If Y, disclosure as per Sch III | If N / NA | |
| – if applicable | The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year | ||
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