Balance Sheet Disclosure

Balance Sheet Disclosure

The following are required to be disclosed in the balance sheet under the head ‘Reserves and Surplus’.

I. Statutory Reserves

II. Capital Reserves

III. Share Premium

IV. Revenue and Other Reserves including Investment Reserve Account (In respect of items I–IV above, opening balance, additions during the year and deductions during the year are to be shown separately in respect of each item)

V. Balance in Profit and Loss Account