Answer-As per Schedule III, which of the following is not a current liability?

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As per Schedule III of Companies Act 2013, the liabilities are shown as       EQUITY AND LIABILITIES     Shareholdersrsquo Fund     a. Share Capital A     b. Reserves and Surplus B     c. Money received against share warrants     Share application money pending allotment     Non-Current Liabilities     a. Long-Term Borrowings C      b.  Deferred Tax Liabilities Net     c. Other-Long Term Liabilities D     d. Long-Term provisions E     Current Liabilities     a. Short-Term Borrowings F     b. Trade Payables G     c. Other current liabilities     d. Short-Term provisions H     TOTAL      Note in above ndash Deferred Tax Liabilities are part of non-current liabilities     Current liabilities include  middot Short-Term Borrowings ndash shall include loans repayable on demand from banks and from other parties, loans and advances from related parties, deposits, other loans and advances, and current maturities of long term borrowings  middot Trade Paybles  middot Other Current Liabilities  ndash includes current maturities of finance lease obligations note ndash current maturities of long term debt are now shown under short term borrowings, interest accrued but not due on borrowings, interest accrued and due on borrowings, income received in advance, unpaid dividend, unpaid matured deposits, unpaid matured debentures, other payables.  middot  Short-Term Provisions  ndash Provision for employee benefits and others of short-term nature

As per Schedule III, which of the following is not a current liability?

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