A. CURRENT LIABILITIES

1. Acceptances

2. Sundry creditors:-

(a). For Goods

(b). Others

3. Advances Received

4. Interest accrued but not due on:

(a) Secured Loans/borrowings

(b) Unsecured Loans/borrowings

5. Statutory Liabilities:

(a) Overdue

(b) Others

6. Other Current Liabilities

TOTAL (A)

B. PROVISIONS

1. For Taxation

2. Gratuity

3. Superannuation/Pension

4. Accumulated Leave Encashment

5. Trade Warranties/Claims

6.  Others (Specify)

TOTAL (B)

TOTAL (A +B)