VII Profit before extraordinary items and tax (V-VI) VIII Extraordinary items IX Profit/(loss) before tax (VII-VIII) X 1. Tax expense 2. Deferred tax XI Profit/(Loss) after tax for the period from continuing operations (IX-X) XII Profit/(loss)from discontinued operations XIII Tax expenses of discontinued operations XIV Profit/(loss) from discontinued operations (after tax) (XII-XIII) XV Profit/(Loss) for the year (XI+XIV) XVI Earnings per equity share: (a) Basic (b) Diluted * Details of Revenue from Operations: a) In respect of a company other than a finance company, revenue from operations shall be disclosed as under: (Rupees in ……………) S. No Particulars Figures for the Figures for the current reporting previous reporting period (DD/MM/YY) period (DD/MM/YY) I Sale of products manufactured II Sale of goods traded III Revenue from services provided IV Other Operational Revenue (b) In respect of a finance company, revenue from operations shall be disclosed as under: (a) Revenue from interest; and (b) Revenue from Other financial services NOTES TO THE ABRIDGED BALANCE SHEET AND THE ABRIDGED PROFIT AND LOSS ACCOUNT 1. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III or as near thereto as possible. 2. The total amount of contingent liabilities and that of commitments should be shown separately. 3. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced. 4. If fixed assets are revalued, the amount of revaluation to be shown separately for the first five years subsequent to the date of revaluation. 5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately. 6. Amount, if material, by which any item shown in the profit and loss account are affected by any change in the accounting policy, should be disclosed separately. 7. Notes shall include the notes, if any, contained in the complete financial statements pertaining to the following:
VII Profit before extraordinary items and tax (V-VI) VIII Extraordinary items IX Profit/(loss) before tax (VII-VIII) X 1. Tax expense 2. Deferred tax XI Profit/(Loss) after tax for the period from continuing operations (IX-X) XII Profit/(loss)from discontinued operations XIII Tax expenses of discontinued operations XIV Profit/(loss) from discontinued operations (after tax) (XII-XIII) XV Profit/(Loss) for the year (XI+XIV) XVI Earnings per equity share: (a) Basic (b) Diluted * Details of Revenue from Operations: a) In respect of a company other than a finance company, revenue from operations shall be disclosed as under: (Rupees in ……………) S. No Particulars Figures for the current reporting period (DD/MM/YY) Figures for the previous reporting period (DD/MM/YY) I Sale of products manufactured II Sale of goods traded III Revenue from services provided IV Other Operational Revenue (b) In respect of a finance company, revenue from operations shall be disclosed as under: (a) Revenue from interest; and (b) Revenue from Other financial services NOTES TO THE ABRIDGED BALANCE SHEET AND THE ABRIDGED PROFIT AND LOSS ACCOUNT 1. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III or as near thereto as possible. 2. The total amount of contingent liabilities and that of commitments should be shown separately. 3. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced. 4. If fixed assets are revalued, the amount of revaluation to be shown separately for the first five years subsequent to the date of revaluation. 5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately. 6. Amount, if material, by which any item shown in the profit and loss account are affected by any change in the accounting policy, should be disclosed separately. 7. Notes shall include the notes, if any, contained in the complete financial statements pertaining to the following:
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