Question
As per Schedule III, which of the following is not a
current liability?Solution
As per Schedule III of Companies Act 2013, the liabilities are shown as
EQUITY AND LIABILITIES |
Shareholders’ Fund |
[if !supportLists]-->a. [endif]-->Share Capital (A) |
[if !supportLists]-->b. [endif]-->Reserves and Surplus (B) |
[if !supportLists]-->c. [endif]-->Money received against share warrants |
Share application money pending allotment |
Non-Current Liabilities |
[if !supportLists]-->a. [endif]-->Long-Term Borrowings (C) |
[if !supportLists]--> b. [endif]--> Deferred Tax Liabilities (Net) |
[if !supportLists]-->c. [endif]-->Other-Long Term Liabilities (D) |
[if !supportLists]-->d. [endif]-->Long-Term provisions (E) |
Current Liabilities |
[if !supportLists]-->a. [endif]-->Short-Term Borrowings (F) |
[if !supportLists]-->b. [endif]-->Trade Payables (G) |
[if !supportLists]-->c. [endif]-->Other current liabilities |
[if !supportLists]-->d. [endif]-->Short-Term provisions (H) |
TOTAL |
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