Black Horse Excellence

Schedule 3 Automation Tool

Balance Sheet and Profit & Loss Grouping Codes

Balance Sheet(Liabilities) Groups and its Group Code mapping

Particulars Code Particulars Code
I. EQUITY AND LIABILITIES (4) Current liabilities
(1) Shareholders’ funds (a) Short-term borrowings
(a) Share capital - Secured Loans repayable on demand from banks 1601
- Issued Equity Share Capital 1001 - Secured Loans repayable on demand from other parties 1602
- Preference Share Capital 1002 - Secured Loans and advances from related parties 1603
(b) Reserves and surplus - Secured Deposits 1604
- Capital Reserves 1101 - Secured Other loans and advances 1605
- Capital Reserve on Consolidation 1102 - Unsecured Loans repayable on demand from banks 1606
- Capital Redemption Reserve 1103 - Unsecured Loans repayable on demand from other parties 1607
- Securities Premium 1104 - Unsecured Loans and advances from related parties 1608
- Debenture Redemption Reserve 1105 - Unsecured Deposits 1609
- General Reserve 1106 - Unsecured Other loans and advances 1610
- Revaluation Reserve 1107
- Share Options Outstanding Account 1108 (b) Trade payables
- MAT Credit Entitlement Reserve 1109 - Due to Micro and Small Enterprise 1701
- P&L Balance at the beginning of the year 1110 - Due to others 1702
- Transfer to General Reserve 1111
- Dividend on Equity Shares 1112 (c) Other current liabilities
- Dividend on Preference Shares 1113 - Current maturities of long-term debt 1801
- Other Appropriation 1 1114 - Current maturities of finance lease obligations 1802
- Other Appropriation 2 1115 - Interest accrued but not due on borrowings 1803
- Other Reserves 1116 - Interest accrued and due on borrowings 1804
- Income received in advance 1805
(c) Money received against share warrants 1201 - Unpaid dividends 1806
Total - Application money received for allotment of securities and due for refund
1807and interest accrued
- Unpaid matured deposits and interest accrued thereon 1808
(2) Share application money pending allotment 1251 - Unpaid matured debentures and interest accrued thereon 1809
- Other payables 1810
(3) Non-current liabilities
(a) Long-term borrowings (d) Short-term provisions
- Secured Bonds/debentures 1301 - Provision for employee benefits 1901
- Secured Term loans from banks 1302 - Others 1902
- Secured Term loans from other parties 1303 Total
- Secured Deferred payment liabilities 1304
- Secured Deposits 1305
- Secured Loans and advances from related parties 1306 Consolidation Grouping
- Secured Long term maturities of finance lease obligations 1307 - Minority Interest 1281
- Secured Other loans and advances 1308 - Goodwill on Consolidation 2005
- Unsecured Bonds/debentures 1309 - Minority interest in (Profit)/losses 4951
- Unsecured Term loans from banks 1310 - Capital Reserve on Consolidation 1102
- Unsecured Term loans from other parties 1311
- Unsecured Deferred payment liabilities 1312
- Unsecured Deposits 1313
- Unsecured Loans and advances from related parties 1314
- Unsecured Long term maturities of finance lease obligations 1315
- Unsecured Other loans and advances 1316

(b) Deferred tax liabilities (Net) 1401

(c) Other Long term liabilities

- Trade payables 1501
- Others 1502
(d) Long-term provisions
- Provision for employee benefits 1551
- Others 1552
Total

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Balance Sheet(Assets) Groups and its Group Code mapping
Particulars Code Particulars Code
II. ASSETS (2) Current assets
(1)Non-current assets (a) Current investments
(a) Property, Plant and Equipment - Quoted Trade Investments in Equity Instruments 2502
- Tangible assets 2001 - Quoted Trade Investments in preference shares 2503
- Intangible assets 2002 - Quoted Trade Investments in Government or trust securities 2504
- Capital work-in-progress 2003 - Quoted Trade Investments in debentures or bonds 2505
- Intangible assets under development 2004 - Quoted Trade Investments in Mutual Funds 2506
- Unquoted Trade Investments in Equity Instruments 2507
(b) Non-current investments - Unquoted Trade Investments in preference shares 2508
- Investment property 2101 - Unquoted Trade Investments in Government or trust securities 2509
- Quoted Trade Investments in Equity Instruments 2102 - Unquoted Trade Investments in debentures or bonds 2510
- Quoted Trade Investments in preference shares 2103 - Unquoted Trade Investments in Mutual Funds 2511
- Quoted Trade Investments in Government or trust securities 2104 - Quoted Other Investments in Equity Instruments 2512
- Quoted Trade Investments in debentures or bonds 2105 - Quoted Other Investments in preference shares 2513
- Quoted Trade Investments in Mutual Funds 2106 - Quoted Other Investments in Government or trust securities 2514
- Unquoted Trade Investments in Equity Instruments 2107 - Quoted Other Investments in debentures or bonds 2515
- Unquoted Trade Investments in preference shares 2108 - Quoted Other Investments in Mutual Funds 2516
- Unquoted Trade Investments in Government or trust securities 2109 - Unquoted Other Investments in Equity Instruments 2517
- Unquoted Trade Investments in debentures or bonds 2110 - Unquoted Other Investments in preference shares 2518
- Unquoted Trade Investments in Mutual Funds 2111 - Unquoted Other Investments in Government or trust securities 2519
- Quoted Other Investments in Equity Instruments 2112 - Unquoted Other Investments in debentures or bonds 2520
- Quoted Other Investments in preference shares 2113 - Unquoted Other Investments in Mutual Funds 2521
- Quoted Other Investments in Government or trust securities 2114 - Investments in partnership firms 2522
- Quoted Other Investments in debentures or bonds 2115 - Other investments 2523
- Quoted Other Investments in Mutual Funds 2116
- Unquoted Other Investments in Equity Instruments 2117 (b) Inventories
- Unquoted Other Investments in preference shares 2118 - Raw materials 2601
- Unquoted Other Investments in Government or trust securities 2119 - Work-in-progress 2602
- Unquoted Other Investments in debentures or bonds 2120 - Finished goods 2603
- Unquoted Other Investments in Mutual Funds 2121 - Stock-in-trade 2604
- Investments in partnership firms 2122 - Stores and spares 2605
- Other non-current investments 2123 - Loose tools 2606
- Specify at level 3 - Goods-in-transit 2607
- Others 2608
(c) Deferred tax assets (net) 2201
(c) Trade receivables
(d) Long-term loans and advances - Secured Trade Recievable Outstanding for a period exceeding six months
2701
- Capital Advances 2301 - Unsecured Trade Recievable Outstanding for a period exceeding six months
2702
- Security Deposits 2302 - Doubtful Trade Recievable Outstanding for a period exceeding six months
2703
- Loans and advances to related parties 2303 - Secured Trade Recievable Others 2704
- Advance Income Tax (Net of provision for taxes) 2304 - Unsecured Trade Recievable Others 2705
- Balances with Government Authorities 2305 - Doubtful Trade Recievable Others 2706
- Other loans and advances (Secured, considered good) 2306 - Provision for doubtful debts 2707
- Other loans and advances (Unsecured, considered good) 2307
- Other loans and advances (Doubtful) 2308 (d) Cash and cash equivalents
- Provision for doubtful advances 2309 - Cash on hand 2801
- Others 2310 - Cheques, drafts on hand 2802
- Balances with banks in current accounts 2803
(e) Other non-current assets - Bank Deposit having maturity of less than 3 months 2804
- Long-term Trade Receivables (Secured, considered good) 2401 - Bank Deposit having maturity of greater than 3 months and less than 12
2805
months
- Long-term Trade Receivables (Unsecured, considered good) 2402 - Bank Deposit having maturity of greater than 12 months 2806
- Long-term Trade Receivables (Doubtful) 2403 - Others 2807
- Provision for doubtful debts 2404
- Bank Deposit having maturity of greater than 12 months 2405 (e) Short-term loans and advances
- Others 2406 - Loans and advances to related parties 2901
Total - Other loans and advances (Secured, considered good) 2902
- Other loans and advances (Unsecured, considered good) 2903
- Other loans and advances (Doubtful) 2904
- Provision for doubtful advances 2905
- Others 2906

(f) Other current assets 2951

Total

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Profit and Loss accounts Groups and its Group Code mapping
Particulars Code Particulars Code
Revenue from operations Other expenses
- Sale of products 3001 - Auditors' Remuneration 4601
- Sale of services 3002 - Manufacturing Expenses 4602
- Other operating revenues 3003 - Consumption of stores and spare parts 4603
- Others 3004 - Power and fuel 4604
- Rent 4605
Other Income - Repairs to buildings 4606
- Interest Income 3101 - Repairs to machinery 4607
- Dividend Income 3102 - Repairs others 4608
- Net gain/loss on sale of investments 3103 - Insurance 4609
- Other non-operating income (net of expenses) 3104 - Rates and taxes 4610
- Others 3105 - Selling & Distribution Expenses 4611
- Other Business Administrative Expenses 4612
Cost of material consumed 4001 - Travelling Expenses 4613
- Miscellaneous expenses 4614
Purchases of stock in trade 4101 - Other Expenses 4615

Change in Inventories of work in progress and finished goods 4201 Exceptional item 4701

Employee benefit expenses Extraordinary Item 4751

- Salaries and wages 4301
- Contribution to provident and other funds 4302 Tax Expenses
- Expense on ESOP and ESPP 4303 - Current Tax 4801
- Staff welfare expenses 4304 - Deferred Tax 4802
- Prior Period Tax 4803
Finance costs - Excess/Short Provision Written back/off 4804
- Interest expense 4401
- Other borrowing costs 4402 Profit loss from discontinuing operation before tax 4901
- Applicable net gain/loss on foreign currency transactions and translation
4403
Tax expenses of discountinuing operation 4902
Depreciation and amortization expenses 4501

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