revised schedule vi final

Name of the companyCurrent Year endingPrevious Year endingPAN NoAddress

PINCODE

31 March 2012 31 3 2012 March31 March 2011

31 March 2012 31 March 2011

1 January2 February3 March4 April5 May6 June7 July8 August9 September

10 October11 November12 December

As at 31 March 2012

As at 31 March 2011

Haribhakti & Co.

PART I – Form of BALANCE SHEET

0

Balance Sheet as at

Particulars Note No. 31 March 2012

1 2 3

I. EQUITY AND LIABILITIES

1 Shareholders’ funds

(a) 1

(b) 2

(c) Money received against share warrants

2 Share application money pending allotment

3 Non-current liabilities

(a) 3

(b) Deferred tax liabilities (Net)

(c) 4

(d) 5

4 Current liabilities

(a) 6

(b) Trade payables

(c) 7

(d) 8

TOTAL

II. ASSETS

Non-current assets

1 (a) Fixed assets

(i) Tangible assets

(ii) Intangible assets

(iii) Capital work-in-progress

(iv) Intangible assets under development

(b) Non-current investments

(c) Deferred tax assets (net)

(d) 11

(e) 12

2 Current assets

(a) Current investments

(b) 14

(c) 15

(d) 16

(e) 17

(f) 18

TOTAL

Share capital

Reserves and surplus

Long-term borrowings

Other Long term liabilities

Long-term provisions

Short-term borrowings

Other current liabilities

Short-term provisions

Long-term loans and advances

Other non-current assets

Inventories

Trade receivables

Cash and cash equivalents

Short-term loans and advances

Other current assets

Haribhakti & Co.

PART I – Form of BALANCE SHEET

0

Balance Sheet as at

31 March 2011

4

(in Rupees)

Share Capital31-Mar-12 31-Mar-11

Amount Amount

Authorised

500,000,000.00 500,000,000.00

Issued

315,000,000 315,000,000

Subscribed & Paid up

0 0

315,000,000 315,000,000

Subscribed but not fully Paid up

0 0

Total 315,000,000 315,000,000

ParticularsEquity Shares

Number Amount

Shares outstanding at the beginning of the year 315,000,000

Shares Issued during the year - -

Shares bought back during the year - -

Shares outstanding at the end of the year 315,000,000

31,500,000 Equity Shares (31,500,000) are held by---------------------------------, the holding company.

SR NO Name of Shareholder As at 31 March 2012 As at 31 March 2011

% of Holding % of Holding

1 1 100% 1 100%

2

3

4 1 100% 1 100%

Particulars (Aggregate No. of Shares) for the year ended

2011-12 2010-11 2009-10 2008-09 2008-07

Equity Shares :

Fully paid up by way of bonus shares

Shares bought back

Preference Shares :

Fully paid up by way of bonus shares

Shares bought back

NOTE 1

Disclosure pursuant to Note no. 6(A)(a,b & c) of Part I of Schedule VI to the Companies Act, 1956

__% preference shares of `___ each

___________Equity Shares of `___________ each


____________Equity Shares of `____ each


_________Equity Shares of ` ___________ each fully paid

___ % preference shares of `___each, not fully paid up

_________Equity Shares of ` _________ each, not fully paid up

NOTE 1 A

Disclosure pursuant to Note no. 6(A)(d) of Part I of Schedule VI to the Companies Act, 1956

NOTE 1 B

Disclosure pursuant to Note no. 6(A)(f) of Part I of Schedule VI to the Companies Act, 1956

Above disclosure is required for each class of Shares held by its holding company or its ultimate holding company including shares held by or by subsidiaries or associates of the holding company or the ultimate

holding company in aggregate.

NOTE I C

Disclosure pursuant to Note no. 6(A)(g) of Part I of Schedule VI to the Companies Act, 1956 (if more than 5%)

No. of Shares held

No. of Shares held

NOTE 1 D

Disclosure pursuant to Note no. 6(A)(i) of Part I of Schedule VI to the Companies Act, 1956

Fully paid up pursuant to contract(s) without payment being received in cash

Fully paid up pursuant to contract(s) without payment being received in cash

C14

system:To be insert form MOA

Disclosure pursuant to Note no. 6(A)(k) of Part I of Schedule VI to the Companies Act, 1956

Unpaid Calls `

By Directors

By Officers

Nil

Disclosure pursuant to Note no. 6(B) of Part I of Schedule VI to the Companies Act, 195

(`)

Reserves & Surplus

` `

a. Capital Reserves

Opening Balance

(+) Current Year Transfer

(-) Written Back in Current Year

Closing Balance - -

b. Capital Redemption Reserve

Opening Balance



Closing Balance - -

c. Securities Premium Account

Opening Balance

Add : Securities premium credited on Share issue

Less : Premium Utilised for various reasons - -

Premium on Redemption of Debentures

For Issuing Bonus Shares

Closing Balance - -

d. Debenture Redemption Reserve

Opening Balance



Closing Balance - -

e. Revaluation Reserve

Opening Balance



Closing Balance - -

f. Share Options Outstanding Account

Opening Balance



Closing Balance - -

Opening Balance



Closing Balance - -

h. Surplus

Opening balance

(+) Net Profit/(Net Loss) For the current year -

(+) Transfer from Reserves

(-) Proposed Dividends

(-) Interim Dividends

(-) Transfer to Reserves

Closing Balance - -

Total - -

Note:

NOTE 1 E

NOTE 1 F

NOTE 2

As at 31 March 2012

As at 31 March 2011

g. Other Reserves (Specifiy the nature and purpose of each reserve)

1. Reserve specifically represented by earmarked investments shall be termed as a ‘fund’2. Debit balacne of P & L shall be shown as negative figure under surplus instead of presenting on the asset side

Disclosure pursuant to Note no. 6(C) of Part I of Schedule VI to the Companies Act, 195

Long Term Borrowings

` `

Secured

(secured by ________)

(b) Term loans

from banks

(Secured By__________)

from other parties


Terms of Repayment _______

(c) Deferred payment liabilities

(Secured by ________)

(d) Deposits


(e) Loans and advances from related parties




(g) Other loans and advances (specify nature)



- -

1. Period of default

2. Amount

Unsecured

(b) Term loans

from banks

from other parties


- -

(c) Deferred payment liabilities

(d) Deposits

(e) Loans and advances from related parties


(g) Other loans and advances (specify nature)


- -


2. Amount

Total - -

NOTE 3

As at 31 March 2012

As at 31 March 2011

(a) Bonds/debentures *( state in descending order of maturity or conversion, starting from the farthest redemption or ___ (Previous Year: ___) __ % Debentures of `___ each redeemable at ___ on ________

(of the above, ` ____ is guaranteed by Directors and / or others)

Details of redeemed bonds/debentures which the company has power to reissue: ___________________________





(f) Long term maturities of finance lease obligations



in repayment of loans and interest with respect to (b) (e) & (g)

(a) Bonds/debentures *( state in descending order of maturity or conversion, starting from the farthest redemption or ___ (Previous Year: ___) __ % Debentures of `___ each redeemable at ___ on ________ (of the above, ` ____ is guaranteed by Directors and / or others)

Details of redeemed bonds/debentures which the company has power to reissue: ___________________________





(f) Long term maturities of finance lease obligations



in repayment of loans and interest with respect to (b) (e) & (g)

Disclosure pursuant to Note no. 6(D) of Part I of Schedule VI to the Companies Act, 195

Other Long Term Liabilities

` `

(a) Trade Payables

(b) Others

Total - -

Disclosure pursuant to Note no. 6(E) of Part I of Schedule VI to the Companies Act, 195

Long Term Provisions

` `

(a) Provision for employee benefits

Superannuation (unfunded)

Gratuity (unfunded)

Leave Encashment (unfunded)

ESOP / ESOS

(b) Others (Specify nature)

Total - -

Disclosure pursuant to Note no. 6(F) of Part I of Schedule VI to the Companies Act, 195

Short Term Borrowings

` `

Secured

(a) Loans repayable on demand

from banks


from other parties


(b) Loans and advances from related parties


(c) Deposits


(d) Other loans and advances (specify nature)


- -


2. Amount

Unsecured

(a) Loans repayable on demand

from banks

from other parties


(c) Deposits

(d) Other loans and advances (specify nature)

- -


2. Amount

Total - -

NOTE 4

As at 31 March 2012

As at 31 March 2011

NOTE 5

As at 31 March 2012

As at 31 March 2011

NOTE 6

As at 31 March 2012

As at 31 March 2011





in repayment of loans and interest with respect to (a) (b) & (d)





in repayment of loans and interest with respect to (a) (b) & (d)

Disclosure pursuant to Note no. 6(G) of Part I of Schedule VI to the Companies Act, 195

Other Current Liabilities *

` `

(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

interest accrued on (g) above

Number of shares proposed to be issued: ____________

Amount of premium (if any): ___________

Terms and conditions of shares proposed to be issued:

____________________________________________________________

Date by which shares shall be alloted: _______________

(h) Unpaid matured deposits and interest accrued thereon

(i) Unpaid matured debentures and interest accrued thereon

(j) Other payables (specify nature)

Total - -

Disclosure pursuant to Note no. 6(H) of Part I of Schedule VI to the Companies Act, 195

Short Term Provisions

` `

(a) Provision for employee benefits

Salary & Reimbursements

Contribution to PF

Gratuity (Funded)

Leave Encashment (funded)

Superannuation (funded)

ESOP /ESOS

(b) Others (Specify nature)

Total - -

Long Term Loans and AdvancesAs at 31 March 20 As at 31 March 2011

` `

a. Capital Advances

Secured, considered good

Unsecured, considered good

Doubtful

Less: Provision for doubtful advances

- -

b. Security Deposits



Doubtful

Less: Provision for doubtful deposits

- -

c. Loans and advances to related parties (refer Note 2)



Doubtful

Less: Provision for doubtful loans and advances

- -

d. Other loans and advances (specify nature)



Doubtful

Less: Provision for ___________

- -

Total - -

NOTE 7

As at 31 March 2012

As at 31 March 2011

(g) Application money received for allotment of securities and due for refund #

Whether the company has sufficient authorized capital to cover the share capital amount resulting from allotment of shares out of The period overdue from the last date of allotment is ___________; reason being ________# All amounts out of Share Application money which are refundable to be shown under this head (non-refundable portion

NOTE 8

As at 31 March 2012

As at 31 March 2011

NOTE 11

Disclosure pursuant to Note no. L (i),(ii) and (iii) of Part I of Schedule VI to the Companies Act, 1956

Disclosure pursuant to Note no. L (iv) of Part I of Schedule VI to the Companies Act, 19

Particulars

` `

Directors *

Firm in which director is a partner *

Private Company in which director is a member

- -

*Either severally or jointly

Disclosure pursuant to Note no.M (i),(ii) and (iii) of Part I of Schedule VI to the Companies Act, 1956

Other Non Current AssetAs at 31 March 2012As at 31 March 2011

` `



Doubtful

Less: Provision for doubtful debts

- -

b. Others (specify nature)



Doubtful

Less: Provision for __________

- -

c. Debts due by related parties (refer note 2)



Doubtful


- -

Total - -

Disclosure pursuant to Note no. M (iii) (iii) of Part I of Schedule VI to the Companies Ac

` `

Directors *

Other officers of the Company *



- -


Disclosure pursuant to Note no.O (i), (ii) and (ii) of Part I of Schedule VI to the Companies Act, 1956

Inventories As at 31 March 2012 As at 31 March 2011

` ` ` `

a. Raw Materials and components (Valued at_____)

Goods-in transit

Sub total - -

b. Work-in-progress (Valued at _____)

Goods-in transit

Sub total - -

c. Finished goods (Valued at _____)

Goods-in transit

Sub total - -

d. Stock-in-trade (Valued at _____)

Goods-in transit

Sub total - -

e. Stores and spares (Valued at _____)

Goods-in transit

Sub total - -

f. Loose Tools (Valued at _____)

Goods-in transit

Sub total - -

g. Others (Specify nature)

Sub total - -

Grand Total - -

NOTE 11 A

As at 31 March 2012

As at 31 March 2011


NOTE 12

a. Long term trade receivables (including trade receivables on deferred credit terms)

NOTE 12 A

As at 31 March 2012

As at 31 March 2011

NOTE 14

Trade Receivables

` `



Unsecured, considered doubtful


- -



Unsecured, considered doubtful


- -

Total - -

Trade Receivable stated above include debts due by:

Particulars

` `

Directors *




Total - -


Cash and cash equivalentsAs at 31 March 2012As at 31 March 2011

` `

a. Balances with banks* - -

This includes:

Earmarked Balances (eg/- unpaid dividend accounts)

Margin money

Security against borrowings

Guarantees

Other Commitments

Bank deposits with more than 12 months maturity

b. Cheques, drafts on hand - -

c. Cash on hand* - -

d. Others (specify nature) - -

Total - -

*Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated.

Disclosure pursuant to Note no.R (i), (ii)and (iii) of Part I of Schedule VI to the Compan

Short-term loans and advancesAs at 31 March 2012As at 31 March 2011

` `



Doubtful

Less:Provision for doubtful loans and advances

- -

b. Others (specify nature)



Doubtful

Less:Provision for ______________

- -

Total - -

NOTE 15

Disclosure pursuant to Note no.P (i), (ii), (iii) and (iv) of Part I of Schedule VI to the Companies Act, 1956

As at 31 March 2012

As at 31 March 2011

Trade receivables outstanding for a period less than six months from the date they are due for payment

Trade receivables outstanding for a period exceeding six months from the date they are due for payment

NOTE 15 A

As at 31 March 2012

As at 31 March 2011

NOTE 16

Disclosure pursuant to Note no.Q (i), (ii), (iii), (iv) and (v) of Part I of Schedule VI to the Companies Act, 1956

NOTE 17

a. Loans and advances to related parties (refer note 2)

Disclosure pursuant to Note no.R (iv) of Part I of Schedule VI to the Companies Act, 19

Short-term loans and advances

` `

Directors *




- -


As per Point No. 6S of General Instructions for Preparation of Balance Sheet

Sr No. Other current assets (specify nature)

1

2

This is an all-inclusive heading, which incorporates current assets that do not fit into any other asset categories.

Disclosure pursuant to Note no. 6(T) of Part I of Schedule VI to the Companies Act, 195

` `

(i) Contingent Liabilities

(a) Claims against the company not acknowledged as debt

(b) Guarantees

(c) Other money for which the company is contingently liable

- -

(ii) Commitments

(b) Uncalled liability on shares andd other investments partly paid

(c) Other commitments (specify nature)

- -

- -

NOTE 17 A

As at 31 March 2012

As at 31 March 2011

NOTE 18

Remark / Illustrative Disclosure

This is an all-inclusive heading, which incorporates current assets that do not fit into any other asset categories.

NOTE 19

Contingent liabilities and commitments (to the extent not provided for)

As at 31 March 2012

As at 31 March 2011

(a) Estimated amount of contracts remaining to be executed on capital account and not provided for

Haribhakti & Co.

PART II - Form of STATEMENT OF PROFIT AND LOSS

Profit and loss statement for the year ended 31.03.2012

Particulars 31 March 2012 31 March 2011

I. 19

II. 20

III. Total Revenue (I + II)

IV. Expenses:

Cost of materials consumed

Purchases of Stock-in-Trade

21

22

Depreciation and amortization expense

23

Total expenses

V.

VI. Exceptional items

VII. Profit before extraordinary items and tax (V - VI)

VIII. Extraordinary Items

IX. Profit before tax (VII- VIII)

X Tax expense:

(1) Current tax

(2) Deferred tax

XI

XII Profit/(loss) from discontinuing operations

XIII Tax expense of discontinuing operations

XIV

XV Profit (Loss) for the period (XI + XIV)

XVI Earnings per equity share:

(1) Basic

(2) Diluted

( ` in Rupees)

Refer Note No.

Revenue from operations

Other income

Changes in inventories of finished goods work-in-progress and Stock-in-Trade

Employee benefits expense

Finance costs

Other expenses

Profit before exceptional and extraordinary items and tax (III-IV)

Profit (Loss) for the period from continuing operations (VII-VIII)

Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)

Disclosure pursuant to Note no. 2 of Part II of Schedule VI to the Companies Act, 1956

Particulars

Sale of products

Sale of services

Other operating revenues

Less: Excise duty

Total

In respect of a finance company, revenue from operations shall include revenue from

Particulars

Interest; and

Other financial services

Total

Revenue under each of the above heads shall be disclosed separately by way of notes to accounts to the extent applicable.


Other Income

Dividend Income

Net gain/loss on sale of investments

Total

Disclosure pursuant to Note no. 5(i)(a) of Part II of Schedule VI to the Companies Act, 1956

Employee Benefits Expense

(a) Salaries and incentives

(b) Contributions to -

NOTE 19

In respect of a company other than a finance company revenue from operations shall disclose separately in the notes revenue from

NOTE 20

Interest Income (in case of a company other than a finance company)

Other non-operating income (net of expenses directly attributable to such income)

NOTE 21

(i) Provident fund(ii) Superannuation scheme

(c) Gratuity fund contributions

(d) Social security and other benefit plans for overseas employees

(f) Staff welfare expenses

Total


Finance costs

Interest expense

Other borrowing costs

Total

SR No Other expenses

1 Consumption of Stores & Spares2 Power & Fuel3 Repairs to building4 Repairs to machinery5 Insurance6 Rates & taxes7 Legal & Professional Fees8 Office Maintenance9 Telephone & Internet Charges

10 Travelling Expense11 Business Promotion12 Rent13 Miscellaneous Expense

Total

SR No Audit fees

12 b. for taxation matters, 3 c. for company law matters,

4 d. for management services, 5 e. for other services,

6 f. for reimbursement of expenses;

(e) expense on Employee Stock Option Scheme (ESOP) and Employee Stock Purchase Plan (ESPP),

NOTE 22

Applicable net gain/loss on foreign currency transactions and translation

NOTE 23

Payments to the auditor as a. auditor,


As at 31 March 2012

` `

- -


As at 31 March 2012

` `

- -



As at 31 March 2012

` `

- -

Disclosure pursuant to Note no. 5(i)(a) of Part II of Schedule VI to the Companies Act, 1956

As at 31 March 2012

` `

In respect of a company other than a finance company revenue from operations shall disclose

As at 31 March 2011

As at 31 March 2011

As at 31 March 2011

As at 31 March 2011

- -


As at 31 March 2012

` `

- -

As at 31 March 2012

` `

As at 31 March 2012

` `

As at 31 March 2011

As at 31 March 2011

As at 31 March 2011

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6A of General Instructions for Preparation of Balance Sheet

A Share Capital

a the number and amount of shares authorized;

b the number of shares issued, subscribed and fully paid, and subscribed but not fully paid;

c par value per share;

d

e

f

g

h

i

j

k Calls unpaid (showing aggregate value of calls unpaid by directors and officers)

l Forfeited shares (amount originally paid up)

Illustrative disclosure of the above requirements in the Notes to Accounts


For each class of share capital (different classes of preference shares to be treated separately):

Existing (Note 1)

a reconciliation of the number of shares outstanding at the beginning and at the end of the reporting period;

New Insertion ( Note 2)

the rights, preferences and restrictions attaching to each class of shares including restrictions on the distribution of dividends and the repayment of capital;

New Insertion (Note 7)

shares in respect of each class in the company held by its holding company or its ultimate holding company including shares held by or by subsidiaries or associates of the holding company or the ultimate holding company in aggregate;

Existing ( Note 3)

shares in the company held by each shareholder holding more than 5 percent shares specifying the number of shares held


shares reserved for issue under options and contracts/commitments for the sale of shares/disinvestment, including the terms and amounts;


For the period of five years immediately preceding the date as at which the Balance Sheet is prepared:


a) Aggregate number and class of shares allotted as fully paid up pursuant to contract(s) without payment being received in cash.b) Aggregate number and class of shares allotted as fully paid up by way of bonus shares.c) Aggregate number and class of shares bought back.

Terms of any securities convertible into equity/preference shares issued along with the earliest date of conversion in descending order starting from the farthest such date.

Existing (Note 7)

Existing ( Note 6)

Existing (Note 7)

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6B of General Instructions for Preparation of Balance Sheet

B Reserves and Surplus

(i) Reserves and Surplus shall be classified as:

a Capital Reserves

b Capital Redemption Reserve

c Securities Premium Reserve

d Debenture Redemption Reserve

e Revaluation Reserve

f Share Options Outstanding Account

g

h

Existing (Note 1)

(ii) A reserve specifically represented by earmarked investments shall be termed as a ‘fund’. Existing

(iii)


Existing (Note 1)

Existing (Note 1)

Existing (Note 1)




Other Reserves – (specify the nature and purpose of each reserve and the amount in respect thereof) Existing (Note 1)

Surplus i.e. balance in Statement of Profit & Loss disclosing allocations and appropriations such as dividend, bonus shares and transfer to/from reserves etc. Existing (Note 1)

(Additions and deductions since last balance sheet to be shown under each of the specified heads)

Debit balance of statement of profit and loss shall be shown as a negative figure under the head ‘Surplus’. Similarly, the balance of ‘Reserves and Surplus’, after adjusting negative balance of surplus, if any, shall be shown under the head ‘Reserves and Surplus’ even if the resulting figure is in the negative.


B C D E F G H I

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

Haribhakti & Co.

Illustrative disclosure of the above requirements in the Notes to AccountsB C D E F G H I

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

Haribhakti & Co.


Haribhakti & Co.

Revised Schedule VIAs per Point No. 6D of General Instructions for Preparation of Balance Sheet

D Other Long Term Liabilities

Other Long Term Liabilities shall be classified as:

(a) Trade Payables

(b) Others



New Insertion(Note 1)


A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

Haribhakti & Co.

G/L Codes Revised Schedule VIAs per Point No. 6E of General Instructions for Preparation of Balance Sheet

E Long Term Provisions

The amounts shall be classified as:

a Provision for employee benefits Existing (Note 1)

b Others (Specify nature) Existing (Note 1)



B C D E F G H I

1

2

3

4

5

6

7

8

9

10

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6F of General Instructions for Preparation of Balance Sheet

F Short Term Borrowings

(i) Short-term borrowings shall be classified as:

(a)

Existing (Note 1)


(c) Deposits Existing (Note 1)

(d) Other loans and advances (specify nature) Existing (Note 1)

(ii)Existing (Note 1)

(iii)Existing (Note 1)

(iv)



Borrowings have been bifurcated into long term

and short term.

Loans repayable on demand- from banks- from other parties


Borrowings shall further be sub-classified as secured and unsecured. Nature of security shall be specified separately in each case.

Where loans have been guaranteed by directors or others, the aggregate amount of such loans under each head shall be disclosed.

Period and amount of continuing default as on the balance sheet date in repayment of loans and interest, shall be specified separately in each case.


A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

Haribhakti & Co.

Old Schedule VI

Secured Loans Remarks

1 Deleted

2 Deleted

3 Loans and Advances from Subsidiaries

4 Other Loans and Advances

5 Loans from directors and managers should be shown separately, under each of the above sub-head

6 Deleted

7 The nature of the security to be specified in each case.

8

9 Deleted

10 Particulars of any redeemed debentures which the company has power to issue should be given. Deleted

11 Deleted

Unsecured Loans

Remarks

1

2

3

4

5 Loans from directors and managers should be shown separately, under each of the above sub-head

6 Deleted

7

8 Deleted

Debentures

Loans and Advances from Banks

Covered as per point 'i(b)' above

Covered as per point 'i(d)' above

Covered as per point 'i(e)' above

Interest accrued and due on Secured Loans should be included under the appropriate sub-heads under the head "SECURED LOANS".

Covered as per point 'ii' above

Where loans have been guaranteed by managers and/or directors, a mention thereof shall also be made and the aggregate amount of such loans under each head

Covered as per point 'iii' above

Terms of redemption or conversion (if any) of debentures issued must be stated together with earliest date of redemption or conversion.

Where any of the company's debentures are held by a nominee or a trustee for the company, the nominal amount of the debentures and the amount at which they are stated in the books of the company shall be stated.

Fixed Deposits Deleted (Marked in Red)

Loans and Advances from subsidiaries Covered as per point 'i(b)' above

Short Term Loans and Advancesa. from banksb. from others

Covered as per point 'i(a)' above

Other Loans and Advancesa. from banksb. from others

Deleted (Marked in Red)

Covered as per point 'i(e)' above

Interest accrued and due on Unsecured Loans should be included under the appropriate sub-heads under the head "UNSECURED LOANS".

Where loans have been guaranteed by managers and/or directors, a mention thereof shall also be made and the aggregate amount of such loans under each head

Covered as per point 'iii' above

Short Term Loans will include those which are due for not more than one year as at the date of the balance-sheet.

A B C D E F G H

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6G of General Instructions for Preparation of Balance Sheet

G Other Current Liabilities


(a) Current maturities of long-term debt

(b) Current maturities of finance lease obligations

(c) Interest accrued but not due on borrowings Existing (Note 1)

(d) Interest accrued and due on borrowings

(e) Income received in advance

(f) Unpaid dividends Existing (Note 1)

(g)

(h) Unpaid matured deposits and interest accrued thereon Existing (Note 1)

(i) Unpaid matured debentures and interest accrued thereon Existing (Note 1)

(j) Other payables (specify nature) Existing (Note 1)


New Insertion (Note 1)New Insertion (Note 1)

New Insertion (Note 1)New Insertion (Note 1)

Application money received for allotment of securities and due for refund and interest accrued thereon. Share application money includes advances towards allotment of share capital. The terms and conditions including the number of shares proposed to be issued, the amount of premium ,if any, and the period before which shares shall be allotted shall be disclosed. It shall also be disclosed whether the company has sufficient authorized capital to cover the share capital amount resulting from allotment of shares out of such share application money. Further, the period for which the share application money has been pending beyond the period for allotment as mentioned in the document inviting application for shares along with the reason for such share application money being pending shall be disclosed. Share application money not exceeding the issued capital and to the extent not refundable shall be shown under the head Equity and share application money to the extent refundable i.e., the amount in excess of subscription or in case the requirements of minimum subscription are not met, shall be separately shown under ‘Óther current liabilities’


A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

Haribhakti & Co.


* for definition of current liabilities please refer

A B C D E F G H

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6H of General Instructions for Preparation of Balance Sheet

H Short Term Provisions


a Provision for employee benefits Existing (Note 1)

b Others (Specify nature) Existing (Note 1)



A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6I to 6L of General Instructions for Preparation of Balance Sheet

I to L Fixed Assets

I Tangible Assets

(i) Classification shall be given as:

a Land

b Buildings.

c Plant and Equipment.

d Furniture and Fixtures.

e Vehicles.

f Office equipment.

g Others (specify nature).

(ii) Assets under lease shall be separately specified under each class of asset.

(iii) Existing

(iv) Existing

J Intangible assets

(i) Classification shall be given as:

(a) Goodwill.

(b) Brands /trademarks.

(c) Computer software.

(d) Mastheads and publishing titles.

(e) Mining rights.

(f)

(g) Recipes, formulae, models, designs and prototypes.

(h) Licenses and franchise.

(i) Others (specify nature).

(ii)

(iii)

K Capital Work-in-Progress


Amended (Note 1)

New insertion (note 1)

A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations and other adjustments and the related depreciation and impairment losses/reversals shall be disclosed separately.

Where sums have been written off on a reduction of capital or revaluation of assets or where sums have been added on revaluation of assets, every balance sheet subsequent to date of such write-off, or addition shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first five years subsequent to the date of such reduction or increase.

New insertion (note 1)

Copyrights, and patents and other intellectual property rights, services and operating rights.

A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations and other adjustments and the related amortization and impairment losses/reversals shall be disclosed separately.

New insertion (Note 1)

Where sums have been written off on a reduction of capital or revaluation of assets or where sums have been added on revaluation of assets, every balance sheet subsequent to date of such write-off, or addition shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first five years subsequent to the date of such reduction or increase.


Amended (Note 1)

A B C D E F G H I J K L M N O

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

Haribhakti & Co.

L Intangible assets under Development


Note 1

Fixed Assets Gross Block Accumulated Depreciation Net Block

` ` ` ` ` ` ` ` ` ` ` `

a Tangible Assets

Land

Assets under lease

Buildings

Assets under lease

Plant and Equipment

Assets under lease

Furniture and Fixtures

Assets under lease

Vehicles

Assets under lease

Office equipment

Assets under lease

Others (specify nature)

Total - - - - - - - - - - - -

Amended (Note 1)

Disclosure pursuant to Note no. I (i), (ii), (iii); Note no. J (i),(ii); Note no. J and Note no. L of Part I of Schedule VI to the Companies Act, 1956

As at 31 March 2011

Additions/ (Disposals)

Acquired through

business combinations

Revaluations/

(Impairments)

As at 31 March 2012

As at 31 March 2011

Depreciation charge for the year

Adjustment due to

revaluations

On disposal

s

As at 31 March 2012

As at 31 March 2012

As at 31 March 2011


36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

Haribhakti & Co.

b Intangible Assets

Goodwill

Brands /trademarks

Computer software

Mining rights

Licenses and franchise

Others (specify nature)

Total - - - - - - - - - - - -

c Capital Work In Progress

Total - - - - - - - - - - - -

d

Total - - - - - - - - - - - -

Note 2 Disclosure pursuant to Note no.I (iv) and J (iii) of Part I of Schedule VI to the Companies Act, 1956

The following disclosure should be made for each class of asset as required

Particulars

Year

2011-12 2010-11 2009-10 2008-09 2007-08

` ` ` ` `

Asset details:

Impairment/ Revaluation

Mastheads and publishing titles

Copyrights, and patents and other intellectual property rights, services and operating rights

Recipes, formulae, models, designs and prototypes

Intangible assets under Development

Balance as at 1 April

Balance as at 31 March


61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

Haribhakti & Co.

A B C D E F G H I J K L M N O96

Haribhakti & Co.


Note 1 Disclosure pursuant to Note no. K (i) of Part I of Schedule VI to the Companies Act,

Particulars

` `

A Trade Investments (Refer A below)(a) Investment Properties

(b) Investment in Equity instruments

(c) Investments in preference shares

(d) Investments in Government or Trust securities

(e) Investments in debentures or bonds

(f) Investments in Mutual Funds

(g) Investments in partnership firms*

(h) Other non-current investments (specify nature)

Total (A) - -

B Other Investments (Refer B below)(a) Investment Properties

(b) Investment in Equity instruments

(c) Investments in preference shares

(d) Investments in Government or Trust securities

(e) Investments in debentures or bonds



(h) Other non-current investments (specify nature)

Total (B) - -

Grand Total (A + B) - -

Total - -

Particulars

` `

As at 31 March 2012

As at 31 March 2011

Less : Provision for dimunition in the value of Investments

As at 31 March 2012

As at 31 March 2011

Aggregate amount of quoted investments (Market value of ` __ (Previous Year ` __)

Aggregate amount of unquoted investments (Previous Year ` __)

A B C D E F G H I J K L M N

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

Haribhakti & Co.

A. Details of Trade Investments

Sr. No. Name of the Body Corporate No. of Shares / Units

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

(a) Investment Properties

(b) Investement in Equity Instruments

(c) Investments in Preference Shares

(d)

(e) Investments in Debentures or Bonds



(h)

Total - -

Subsidiary / Associate / JV/

Controlled Entity / Others

Quoted / Unquoted

Partly Paid / Fully paid

Extent of Holding (%)

Amount (`) Whether stated at

CostYes / No

If Answer to Column (9) is 'No'

- Basis of

Valuation

As at 31 March 2012

As at 31 March 2011

As at 31 March 2012

As at 31 March 2011

As at 31 March 2012

As at 31 March 2011

Investments in Government or Trust securities

Other non-current investments (specify nature)


39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

Haribhakti & Co.

B. Details of Other Investments


(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)

(a) Investment Properties

(b) Investement in Equity Instruments

(c) Investments in Preference Shares

(d)

(e) Investments in Debentures or Bonds



(h)

Total - -

* G. Investment in _________(Name of the Firm)Name of the Partners Share of Capital

Partner 1

Partner 2

Total Capital -



Quoted / Unquoted



Amount (`) Whether stated at

Cost

If Answer to Column (9) is 'No'

- As at 31 March

2012

As at 31 March 2011

As at 31 March 2012

As at 31 March 2011

As at 31 March 2012

As at 31 March 2011




76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

Haribhakti & Co.

Old Schedule VI

A. Investments Remarks

1) Investments in Government or Trust Securities.

2)

3) Immovable properties.

4) Investments in the Capital of partnership firms.

5) Balance of unutilised monies raised by issue.

The following shall also be disclosed:

(a) Aggregate amount of company's quoted investments and also the market value thereof shall be shown;

(b) Aggregate amount of unquoted investments shall also be shown;

Showing nature of investments and mode of valuation, for example, cost or market value and distinguishing between-

Classified into Current and Non Current and detailed

disclosures are prescribed.

Investments in shares, debentures or bonds (showing separately shares fully paid-up and partly paid-up and also distinguishing the different classes of shares and showing also in similar details investments in shares, debentures or bonds of subsidiary companies.

All unutilised monies out of the issue must be separately disclosed in the Balance Sheet of the company indicating the form in which such unutilised funds have been invested.


120

121

122

123

124

125

126

127

128

129

130

131

132

133

134

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6L of General Instructions for Preparation of Balance Sheet

L. Long-term loans and advances

(i) Long-term loans and advances shall be classified as: Amended (Note 1)

a Capital Advances;

b Security Deposits;

c Loans and advances to related parties (giving details thereof);

d Other loans and advances (specify nature).

(ii) The above shall also be separately sub-classified as: Amended (Note 1)

a Secured, considered good;

b Unsecured, considered good;

c Doubtful.

(iii)Amended (Note 1)

(iv)


Loans and advances have been bifurcated

into long term and short term.

Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.

Loans and advances due by directors or other officers of the company or any of them either severally or jointly with any other persons or amounts due by firms or private companies respectively in which any director is a partner or a director or a member should be separately stated.

Amended (Note 1 and 2)

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

Haribhakti & Co.

Illustrative disclosure of the above requirements in the Notes to AccountsA B C D E F G H

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

Haribhakti & Co.

Old Schedule VI

Loans and advances Remarks

(a) Advances and loans to subsidiaries. Modified

(b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partn Modified

( c) Bills of Exchange

(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance,

(e) Balances with Customs, Port Trust, etc. (where payable on demand).

No specific disclosure in Revised Schedule VI



Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or private companies respectively in which any director is a partner or a director or a members to be separately stated. Covered in point (iv)

above

Debts due from other companies under the same management within the meaning of sub-section (1B) of section 370, to be disclosed with the names of the Companies. No specific disclosure in

Revised Schedule VI

The maximum amount due by directors or other officers of the company at any time during the year to be shown by way of a note.


The provisions to be shown under this head should not exceed the amounts of debts stated to be considered doubtful or bad and any surplus of such provision if already created, should be shown at every closing under "Reserves and Surplus" (in the liabilities side) under a separate sub-head "Reserve for Doubtful or Bad Debts". No specific disclosure in

Revised Schedule VI

A B C D E F G H

70

71

72

73

74

75

76

77

78

79

80

81

82

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6M of General Instructions for Preparation of Balance Sheet

M. Other non-current assets

Other non-current assets shall be classified as:

(i) Long Term Trade Receivables (including trade receivables on deferred credit terms);

(ii) Others (specify nature)

(iii) Long term Trade Receivables, shall be sub-classified as:

(i)

(a) Secured, considered good;

(b) Unsecured considered good;

(c) Doubtful

(ii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately.


New insertion (refer Note 1 and 2)

(iii) Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or private companies respectively in which any director is a partner or a director or a member should be separately stated.

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

Haribhakti & Co.


22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

Haribhakti & Co.

Old Schedule VI

A. Loans and advances Remarks

(a) Advances and loans to subsidiaries.

(b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner


(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, e


Modified (covered in point M (iii) (iii) )

Modified (covered in point M (iii) (iii) )

No specific disclosure in Revised Schedule

VINo specific disclosure in Revised Schedule


VIDebts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or private companies respectively in which any director is a partner or a director or a members to be separately stated.

Amended, Covered in point (iv) above

Debts due from other companies under the same management within the meaning of sub-section (1B) of section 370, to be disclosed with the names of the Companies.


VI

The maximum amount due by directors or other officers of the company at any time during the year to be shown by way of a note.


VIThe provisions to be shown under this head should not exceed the amounts of debts stated to be considered doubtful or bad and any surplus of such provision if already created, should be shown at every closing under "Reserves and Surplus" (in the liabilities side) under a separate sub-head "Reserve for Doubtful or Bad Debts".


VI

A B C D E F G H

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6N of General Instructions for Preparation of Balance Sheet

N.

Current Investments

(i) Current investments shall be classified as:

a Investments in Equity Instruments;

b Investment in Preference Shares

c Investments in government or trust securities;

d Investments in debentures or bonds;

e Investments in Mutual Funds;

f Investments in partnership firms

g Other investments (specify nature).

(ii) The following shall also be disclosed:

(a) The basis of valuation of individual investments

(b) Aggregate amount of quoted investments and market value thereof;

(c) Aggregate amount of unquoted investments;

(d) Aggregate provision for diminution in value of investments



Under each classification, details shall be given of names of the bodies corporate (indicating separately whether such bodies are (i) subsidiaries, (ii) associates, (iii) joint ventures, or (iv) controlled special purpose entities) in whom investments have been made and the nature and extent of the investment so made in each such body corporate (showing separately investments which are partly-paid). In regard to investments in the capital of partnership firms, the names of the firms (with the names of all their partners, total capital and the shares of each partner) shall be given.


A B C D E F G H I J K L M

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

Haribhakti & Co.


Note 1 Disclosure pursuant to Note no.N (i) and (ii) of Part I of Schedule VI to the Companies Act, 1956

Particulars

` `

(a) Investment in Equity instruments

(b) Investments in preference shares

(e) Investments in Mutual Funds

(f) Investments in partnership firms*

Total (A) - -

Total - -

Particulars

` `

Details of Current Investments


20X1 20X0 20X1 20X0 20X1 20X0

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

(a)

(b)

As at 31 March 2012

As at 31 March 2011

(c) Investments in Government or Trust securities

(d) Investments in Debentures or Bonds

(g) Other non-current investments (specify nature)

Less : Provision for dimunition in the value of Investments

As at 31 March 2012

As at 31 March 2011

Aggregate amount of quoted investments (Market value of ` __ (Previous Year ` __)

Aggregate amount of unquoted investments (Previous Year ` __)



Quoted / Unquoted



Amount (`) Basis of Valuation

Investement in Equity Instruments

Investments in Preference Shares

A B C D E F G H I J K L M24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

Haribhakti & Co.

(c)

(d)

(e) Investments in Mutual Funds

(f)

(g)

Total - -

* G. Investment in _________(Name of the Firm)Name of the Partners Share of Capital

Partner 1

Partner 2

Total Capital -


Investments in Debentures or Bonds

Investments in partnership firms*



59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

Haribhakti & Co.

Old Schedule VI

A. Investments Remarks

1)Investments in Government or Trust Securities.

2)

3) Immovable properties. Deleted

4)Investments in the Capital of partnership firms.

5) Balance of unutilised monies raised by issue.

The following shall also be disclosed:

(a) Aggregate amount of company's quoted investments and also the market value thereof shall be shown;

(b) Aggregate amount of unquoted investments shall also be shown;

Showing nature of investments and mode of valuation, for example, cost or market value and distinguishing between-

Covered- point ii (a)

Covered- point i( c)

Investments in shares, debentures or bonds (showing separately shares fully paid-up and partly paid-up and also distinguishing the different classes of shares and showing also in similar details investments in shares, debentures or bonds of subsidiary companies.

Covered- point I (f)

Moved to sheet named "Notes" (Point V in the

revised Sch VI)

Covered - point ii (b)

Covered - point ii (c)

All unutilised monies out of the issue must be separately disclosed in the Balance Sheet of the company indicating the form in which such unutilised funds have been invested.

Moved to sheet named "Notes" (Point V in the

revised Sch VI)


91

92

93

94

95

96

97

98

99

100

101

102

103

104

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6O of General Instructions for Preparation of Balance Sheet

O. Inventories

(i) Inventories shall be classified as:

a Raw materials;

b Work-in-progress

c Finished goods

d Stock-in-trade

e Stores and spares

f Loose Tools

g Others

(ii) Goods-in-transit shall be disclosed under the relevant sub-head of inventories.

(iii) Mode of valuation shall be stated. Existing


Presentation modified (Refer Note 1)

New insertion (refer Note 1)

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

Haribhakti & Co.


20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

Haribhakti & Co.

Old Schedule VI

Inventories Remarks

Stores and spare parts. Presentation modified

Loose Tools Presentation modified

Stock-in-trade Presentation modified

Works-in-Progress Presentation modified

(a)

(b) ++Mode of valuation of works-in-progress shall be stated.

+Mode of valuation of stock shall be stated and the amount in respect of raw material shall also be stated separately where practicable.

Covered in point (iii) above

Covered in point (iii) above

A B C D E F G H

52

53

54

55

56

57

58

59

60

61

62

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6P of General Instructions for Preparation of Balance Sheet

P. Trade Receivables

(i)

(ii) Trade receivables shall be sub-classified as:

(a) Secured, considered good; Existing (refer Note 1)

(b) Unsecured considered good; Existing (refer Note 1)

(c) Doubtful Existing (refer Note 1)

(iii) Allowance for bad and doubtful debts shall be disclosed under the relevant heads separately.

(iv)


Aggregate amount of Trade Receivables outstanding for a period exceeding six months from the date they are due for payment should be separately stated.

Modified (refer Note 1)

Presentation modified (refer Note 1)

Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or private companies respectively in which any director is a partner or a director or a member should be separately stated.

Presentation modified (refer Note 1)

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

Haribhakti & Co.


19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

Haribhakti & Co.

Old Schedule VI

Sundry debtors Remarks

Debts outstanding for a period exceeding six months. Covered- point i

Other debts.

Less: Provision Covered- point iii

In regard to Sundry Debtors particulars to be given separately of-

(a) debts considered good and in respect of which the company is fully secured; and Covered- point ii

(b) debts considered good for which the company holds no security other than the debtor’s personal security; and Covered- point ii

(c) debts considered doubtful or bad. Covered- point ii

Covered- point ivDebts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or private companies respectively in which any director is a partner or a director or a members to be separately stated.



VIThe maximum amount due by directors or other officers of the company at any time during the year to be shown by way of a note. No specific disclosure

in Revised Schedule VIThe provisions to be shown under this head should not exceed the amounts of debts stated to be considered doubtful or bad and

any surplus of such provision if already created, should be shown at every closing under "Reserves and Surplus" (in the liabilities side) under a separate sub-head "Reserve for Doubtful or Bad Debts".


VI

A B C D E F G H54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6Q of General Instructions for Preparation of Balance Sheet

Q Cash and cash equivalents

(i) Cash and cash equivalents shall be classified as:

(a) Presentation modified

(b) Cheques, drafts on hand; Presentation modified

( c) Cash on hand; Presentation modified

(d) Others (specify nature). Presentation modified

(ii) Earmarked balances with banks (for example, for unpaid dividend) shall be separately stated. New insertion

(iii) New insertion

(iv) New insertion

(v) Bank deposits with more than 12 months maturity shall be disclosed separately. New insertion


Balances with banks to the extent held as margin money or security against the borrowings, guarantees, other commitments shall be disclosed separately.

Repatriation restrictions, if any, in respect of cash and bank balances shall be separately stated.

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

Haribhakti & Co.


Old Schedule VI

Cash balance on hand Remarks

Cash balance on hand Covered- point i ( c)

a Balances with scheduled banks: Covered- point i (a)

On current accounts

On call accounts

On deposit accounts

On unpaid dividend accounts

b Balance with other banks: Covered- point i (a)

On current accounts

On call accounts

On deposit accounts

In regard to bank balances, particulars to be given separately of-

(a)the balances lying with Scheduled Banks on current accounts, call accounts and deposit accounts;

(b)

( c)

(d)


VIthe name of the bankers other than Scheduled Banks and the balance lying with each such banker on current accounts, call accounts and deposit account the maximum amount outstanding at any time during the year from each such banker; and


VIthe nature of the interest, if any, of any director or his relative or the 3[***] in each of the bankers (other than Scheduled Banks) referred to in (b) above.]


VI

All unutilised monies out of the issue must be separately disclosed in the Balance Sheet of the company indicating the form in which such unutilised funds have been invested.]


VI

A B C D E F G H

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6R of General Instructions for Preparation of Balance Sheet

R. Short-term loans and advances(i) Short-term loans and advances shall be classified as: New Insertion

a Loans and advances to related parties (giving details thereof);

b Other loans and advances (specify nature). Existing (Note 1)

(ii) The above shall also be separately sub-classified as:

a Secured, considered good; Existing (Note 1)

b Unsecured, considered good; Existing (Note 1)

c Doubtful. Existing (Note 1)

(iii) Allowance for bad and doubtful loans and advances shall be disclosed under the relevant heads separately.

(iv)

Existing (note 2)


Presentation modified (Note 1)

Presentation modified (Note 1)

Loans and advances due by directors or other officers of the company or any of them either severally or jointly with any other persons or amounts due by firms or private companies respectively in which any director is a partner or a director or a member should be separately stated.

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

Haribhakti & Co.


18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

Haribhakti & Co.

Old Schedule VI

Loans and advances Remarks

(a) Advances and loans to subsidiaries. Covered- point i (a)

(b) Advances and loans to partnership firms in which the company or any of its subsidiaries is a partner. Covered- point iv


(d) Advances recoverable in cash or in kind or for value to be received, e.g., Rates, Taxes, Insurance, etc.





VI

Debts due by directors or other officers of the company or any of them either severally or jointly with any other person or debts due by firms or private companies respectively in which any director is a partner or a director or a members to be separately stated.

Covered in point (iv) above



VIThe maximum amount due by directors or other officers of the company at any time during the year to be shown by way of a note.


VI

The provisions to be shown under this head should not exceed the amounts of debts stated to be considered doubtful or bad and any surplus of such provision if already created, should be shown at every closing under "Reserves and Surplus" (in the liabilities side) under a separate sub-head "Reserve for Doubtful or Bad Debts".


VI

A B C D E F G H

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

Haribhakti & Co.

Revised Schedule VIAs per Point No. 6U to 6W of General Instructions for Preparation of Balance Sheet

Particulars

U

As per Point No. 6T of General Instructions for Preparation of Balance Sheet Refer Note 1

V

Refer Note 2

W

Refer Note 3


Note 1 Disclosure pursuant to Note no. 6(U) of Part I of Schedule VI to the Companies Act, 1956

Particulars Total ` Per share `


Where in respect of an issue of securities made for a specific purpose, the whole or part of the amount has not been used for the specific purpose at the balance sheet date, there shall be indicated by way of note how such unutilized amounts have been used or invested.

If, in the opinion of the Board, any of the assets other than fixed assets and non-current investments do not have a value on realization in the ordinary course of business at least equal to the amount at which they are stated, the fact that the Board is of that opinion, shall be stated.

Dividends proposed to be distributed to equity shareholders

Dividends proposed to be distributed to preference shareholders

Arrears of fixed cumulative dividends on preference shares

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

Haribhakti & Co.

A B C D E F G H

22

Haribhakti & Co.

Note 2 Disclosure pursuant to Note no. 6(V) of Part I of Schedule VI to the Companies Act, 1956

Note 3 Disclosure pursuant to Note no. 6(W) of Part I of Schedule VI to the Companies Act, 1956

Name of Assets Realisable Value Opinion of Board

Where in respect of an issue of securities made for a specific purpose, the whole or part of the amount has not been used for the specific purpose at the balance sheet date, Indicate below how such unutilized amounts have been used or invested.

In the opinion of the Board, all assets other than fixed assets and non current investments, have a realisable value in the ordinary course of business which is not different from the amount at which it is stated, except as stated below:

Value in Balance Sheet

A B C D E F G H

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

Haribhakti & Co.

Revised Schedule VIAs per Point No. 4 of General Instructions for Preparation of Statement of Profit and Loss

4

Other income

Other income shall be classified as:

(a) Interest Income (in case of a company other than a finance company);

(b) Dividend Income;

(c) Net gain/loss on sale of investments

(d) Other non-operating income (net of expenses directly attributable to such income).



Refer Sheet 'P & L Comparison

with Old Sch VI'

A B C D E

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Haribhakti & Co.

Revised Schedule VIAs per Point No. 3 of General Instructions for Preparation of Statement of Profit and Loss

3 Finance Costs

Finance costs shall be classified as:

(a) Interest expense;

(b) Other borrowing costs;

(c) Applicable net gain/loss on foreign currency transactions and translation.



Refer Sheet 'P & L

Comparison with Old Sch

VI

A B C D

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Haribhakti & Co.

As per Point No. 3 of General Instructions for Preparation of Statement of Profit and Loss

E

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Haribhakti & Co.

Profit & Loss Comparison of Revised Schedule VI with Old Schedule VI

Revised Schedule VI Old Schedule VIRemarks

Particulars Particulars

1 Deleted (Marked in Red)

2.(A) 3

(a) sale of products;

(b) sale of services; (b)

(c) other operating revenues; (c) Commission paid to other selling agents.

Less: (d)

(d) Excise duty.

2.(B)

(a) Interest; and

(b) Other financial services

3 Finance Costs

New Insertion in Schedule VI

Finance costs shall be classified as:

(a) Interest expense;

(b) Other borrowing costs;

(c)

The provisions of this Part shall apply to the income and expenditure account referred to in sub-section (2) of Section 210 of the Act, in like manner as they apply to a statement of profit and loss.

1. The provisions of this part shall apply to the income & expenditure account referred to in sub-section (2) of section 210 of the Act, in like manner as they apply to a profit and loss account, but subject to the modification of references as specified in that sub–section.

In respect of a company other than a finance company revenue from operations shall disclose separately in the notes revenue from

The P & L A/C shall set out the various items relating to of I & E of the Co. arranged under the most convenient heads and in particular, shall disclose the following information in respect of the period covered by the account:

In Revised Schedule VI there are differenct disclosure

requirements for 1. Company other than a

Finance Company2. Finance Company

(i) (a) Turnover: Aggregate amount of sales, showing amount and quantity of sales of each class of goods separately.

Commission paid to sole selling agent within the meaning of section 294 of the Act

Brokerage and Discount on sales (other than usual trade discount).



Applicable net gain/loss on foreign currency transactions and translation.

A B C D E F

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Haribhakti & Co.

4 Depreciation and amortization expense

New Insertion in Schedule VI

Other income shall be classified as:

(a)

(b) Dividend Income;

(c) Net gain/loss on sale of investments

(d)

5 Additional Information

(i)

(a) 3 (x) (f)

Same as old Schedule VI

(b) Depreciation and amortization expense; 3 (iv)

Interest Income (in case of a company other than a finance company);

Other non-operating income (net of expenses directly attributable to such income).

A Company shall disclose by way of notes additional information regarding aggregate expenditure and income on the following items:-

Employee Benefits Expense [showing separately] :(i) salaries and wages, (ii) contribution to provident and other funds, (iii) expense on Employee Stock Option Scheme (ESOP) and Employee Stock Purchase Plan (ESPP), (iv) staff welfare expenses

1. Salaries, wages and bonus2. Contribution to other funds3. Workmen and staff welfare expenses (to the extent not adjusted from any of previous provision or reserves.)

The amount provided for depreciation, renewals or diminution in value of fixed assets. Method adopted for making such provision should be given in case if provision is not made as per depreciation charge.

Depreciation, renewals or diminution in value of fixed assets. (If no provision is made, fact and quantum of arrears of depreciation u/s. 205(2) to be disclosed).

A B C D E F23

24

25

26

27

28

29

30

31

32

33

34

35

Haribhakti & Co.

(c)

Amendment in clause 3 (x) (i)

(d) Interest Income;

(e) Interest Expense; 3 (v)

(f) Dividend Income; 3 (xiv)

(g) Net gain/ loss on sale of investments; 3 (xii)

(h)

(i)

New Insertion

(j) 4B.


(a) As auditor;

(b)

(i) Taxation matters;

(ii) Company law matter

(iii) Management services; and

(c) In any other manner.

(k) 2

(l) Prior period items;

Any item of income or expenditure which exceeds one per cent of the revenue from operations or Rs.1,00,000, whichever is higher;

The amount of interest on company’s debentures and other loans for fixed periods, stating separately the amount of interest, if any paid or payable to the managing director, managing agents, secretaries, treasures and the manager, if any.

The aggregate amount of the dividends paid, and proposed and stating whether such amounts are subject to deduction of income tax or not.

a.) Profit or losses on investments (extent of profit or loss on account of membership of a partnership firm) (to the extent not adjusted from any previous provision or reserve.b.) Profit or losses in respect of transactions of a kind, not usually undertaken by the

Adjustments to the carrying amount of investments;

Net gain or loss on foreign currency transaction and translation (other than considered as finance cost);

Payments to the auditor as (a) auditor,(b) for taxation matters, (c) for company law matters, (d) for management services, (e) for other services, (f) for reimbursement of expenses;

Payments to the Auditors (Whether as fees, expenses or otherwise for services rendered)

As adviser, or in any other capacity, in respect of

Details of items of exceptional and extraordinary nature;

(b) Shall disclose every material feature, including credits or receipts and debits or expenses in respect of non-recurring or exceptional transactions or transaction of exceptional nature

A B C D E F

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

Haribhakti & Co.

(ii) (ii)

(a) (a) In the case of manufacturing Companies, —

(b) (b)

(c) (c)

(d) (d)

(e) (e)

(iii) (iii)

In the case of manufacturing companies,-

New Terminology used "BROAD HEADS"

1. Raw materials under broad heads.2. goods purchased under broad heads.

1.Item wise breakup of value and quantity of all-important basic raw materials consumed. (Items valuing 10% or more of the total value of the raw materials consumed shall be shown as a separate item). The intermediates or components procured from other manufacturers may be included in the breakup; (if their list is too large than it should be grouped under suitable heading without mentioning the quantities.

2.Value and quantity of opening and closing stocks of each class of goods produced.

In the case of trading companies, purchases in respect of goods traded in by the company under broad heads.

In case of trading companies:Value and quantity of purchases, opening and closing stocks of each class of goods should be indicated.

In the case of companies rendering or supplying services, gross income derived form services rendered or supplied under broad heads.

In case of service companies gross income derived from services rendered or supplied.

In the case of a company, which falls under more than one of the categories mentioned in (a), (b) and (c) above, it shall be sufficient compliance with the requirements herein if purchases, sales and consumption of raw material and the gross income from services rendered is shown under broad heads.

In case of Company, which falls under more than one of the categories mentioned in a., b., & c. above, it shall be sufficient that the total amounts are shown in respect of opening and closing stocks, purchases, sales and consumption of raw materials with the value and quantitative break-up and the gross income form the services rendered is shown.

In the case of other companies, gross income derived under broad heads.

In case of other companies, the gross income derived under different heads.

In the case of all concerns having works in progress, works-in-progress under broad heads.

Works–in–progress at the commencement and at the end of the accounting period. New Terminology used "BROAD

HEADS"

A B C D E F52

53

54

55

56

57

58

59

60

61

62

63

Haribhakti & Co.

(iv) (viii)


(a) (a)

(b) (b)

(v) (ix)


(a) (a)

(b) (b)

(vi) (x)

(a)Consumption of stores and spare parts

(b) Power and fuel. (b) Power and fuel

(c) Rent. (c) Rent.

(d) Repairs to buildings. (d) Repairs to buildings.

(e) Repairs to machinery. (e) Repairs to machinery.

(g) Insurance . (f)1. Salaries, wages and bonus

2. Contribution to other funds

(i) Miscellaneous expenses,

Note 1:

(g) Insurance .

The aggregate, if material, of any amounts set aside or proposed to be set aside, to reserve, but not including provisions made to meet any specific liability, contingency or commitment known to exist at the date as to which the balance-sheet is made up.

The aggregate, if material, of any amounts set aside or proposed to set aside, to reserves, but not including provisions made to meet any specific liability, contingency or commitment known to exist at which the balance sheet is made up.

The aggregate, if material, of any amounts withdrawn from such reserves.

The aggregate, if material, of any amounts withdrawn from such reserves.

The aggregate, if material, of the amounts set aside to provisions made for meeting specific liabilities, contingencies or commitments.

The aggregate, if material, of any amounts set aside to provisions made for meeting specific liabilities, contingencies or commitment

The aggregate, if material, of the amounts withdrawn from such provisions, as no longer required.

The aggregate, if material, of any amounts withdrawn from such provisions, as no longer required.

Expenditure incurred on each of the following items, separately for each item:-

Expenditure incurred on each of the following items, separately for each item:—

Same as old Schedule VI subject to amnedment in point

(x) (i) and point (x) (f) is covered by point 5 (i) (a) in new

revised Schedule VI

(a) Consumption of stores and spare parts.

(h) Rates and taxes, excluding, taxes on income.

3. Workmen and staff welfare expenses (to the extent not adjusted from any of previous provision or reserves.)

information in respect of this item should also be given in the balance sheet under the relevant provision or reserve account.

(h) Rates and taxes, excluding, taxes on income.

A B C D E F64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

Haribhakti & Co.

(vi)

(vii) (xiii)

Same as old Schedule VIa) Dividends from subsidiary companies. (a) Dividend from subsidiary companies.

b) (b) Provisions for losses of subsidiary companies.

(Viii)


a) (a) Value of imports on CIF basis in respect of

I. Raw materials; 1. raw materials;

II. Components and spare parts; 2. components and spare parts;

III.Capital goods; 3. capital goods

b) (b)

c) (c)

d) (d)

e) (e) Earnings in foreign exchange, namely

Same as old Schedule VI subject to amnedment in point

(x) (i) and point (x) (f) is covered by point 5 (i) (a) in new

revised Schedule VI

(i) Miscellaneous expenses. (Exp. totalling 1% of total revenue of the Company or Rs. 5,000 whichever is higher shall be shown as a separate item.)

Provisions for losses of subsidiary companies.

The profit and loss account shall also contain by way of a note the following information, namely:-

4D. Following information to be included by way of note;

Value of imports calculated on C.I.F basis by the company during the financial year in respect of –

Expenditure in foreign currency during the financial year on account of royalty, know-how, professional and consultation fees, interest, and other matters;

Expenditure in foreign currency for royalty, know-how, professional and consultation fees, interest and other matters.

Total value if all imported raw materials, spare parts and components consumed during the financial year and the total value of all indigenous raw materials, spare parts and components similarly consumed and the percentage of each to the total consumption;

value of imported raw materials, spare parts and components consumed; value of indigenous raw materials, spare parts and components consumed; and percentage of each to total consumption.

The amount remitted during the year in foreign currencies on account of dividends with a specific mention of the total number of non-resident shareholders, the total number of shares held by them on which the dividends were due and the year to which the dividends related;

dividends remitted in foreign currencies; number of non-resident shareholders; number of shares held by them on which dividends are due and the year to which dividends relate.

Earnings in foreign exchange classified under the following heads, namely:-

A B C D E F

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

Haribhakti & Co.


I.Export of goods calculated on F.O.B. basis;II.Royalty, know-how ,professional and consultation fees;III.Interest and dividend;IV.Other income, indicating the nature thereof

a. Exports (F.O.B. basis)b. Royalty, know-how, c. professional and consultation fees;d. Interest and dividende. Other income, indicating the nature thereof.

Note:-Broad heads shall be decided taking into account the concept of materiality and presentation of true and fair view of financial statements,”.

A B C D E F

99

100

101

102

103

104

Haribhakti & Co.

Removed from Revised Schedule VI

The P & L A/c-

(a) Shall be so made out clearly to disclose the result of the working of the company during the period covered by the account

3 (vi)

3 (vii) Amounts reserved for repayment of share capital/loans.

3 (xi)

3 (xv) Amount, if material by which any items shown in the profit & loss account are affected by any change in the basis of accounting.

4

4A.

4C.

(a) The licensed capacity (where licence is in force)

(b) the installed capacity; and

(c) the actual production.

5 (a)

5 (b)

2.

The amount of charge for income tax and other Indian taxation on profits imposed elsewhere to the extent of the relief, if any, from Indian income tax and distinguishing, where practicable, between income tax and other taxation.

(a) The amount of income from investment, distinguishing between trade investments and other investments.(b) Other income by way of interest, specifying the nature of the income.(c) The amount of income tax deducted if the gross income is stated under sub-paragraphs a & b above.

Payment to Directors including Managing Directors, managing agents, secretaries, treasurers & Manager, if any by the Company, subsidiary of the Company and any other person for following:Managerial remuneration u/s. 198 of the Act paid or payable during the financial year to the directors (including managing director).a) Expenses reimbursed to the managing agent under section 354.b) Commission or other remuneration payable separately to managing agent or his associate under sections 356, 357 and 358.c) Commission received of receivable under section 359 of the Act by the managing agent or his associate as selling or buying agent of the other concerns in respect of contract entered into such concerns with the companyd) The money value of the contracts for the sale or purchase of goods and materials or supply of services, entered into by the company with the managing agent or his associate under section 360 during the financial year.e) Other allowance and commission including guarantee commission (details to be given).f) Any other perquisite or benefits in cash or in kind. (Stating approximate money value where practicable)g) Pension, gratuities, payments from provident funds, in excess of own subscription and interest thereon, compensation for loss of office, retirement consideration, etc.

Computation of net profit u/s. 349 with details of the commission payable as percentage of profits to the directors including Managing Directors/Manager (if any) should be stated by way of note.

In case of manufacturing companies in respect of each class of goods manufactured, detailed quantitative information in regard to:

Except in the case of the first Profit & Loss A/c, the corresponding amounts for the immediately preceding financial year for all items shall also be shown.

The requirements in sub–clause (1) shall, in the case of companies preparing quarterly or half yearly accounts, relate to the profit and loss account for the period which entered on the corresponding date of the previous year.

A B C D E F

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

revised schedule vi final

Documents