BBI-FRA Revised format of Balance sheet & PL a/c

BALANCE SHEET
Balance Sheet as at 31st March, 2011
Particulars	Note No	Figures as at the end of current reporting period	Figures as at the end of previous reporting period
I. EQUITY AND LIABILITIES
(1) Shareholder's Funds
(a) Share Capital
(b) Reserves and Surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-Current Liabilities
(a) Long-term borrowings
(b) Deferred tax liabilities (Net)
(c) Other Long term liabilities
(d) Long term provisions
(4) Current Liabilities
(a) Short-term borrowings
(b) Trade payables
(c) Other current liabilities
(d) Short-term provisions
Total
II.Assets
(1) Non-current assets
(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) Long term loans and advances
(e) Other non-current assets
(2) Current assets
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total
STATEMENT OF PROFIT AND LOSS Profit and Loss statement for the year ended 31st March, 2011 Particulars Note No Figures as at the end of current reporting period Figures as at the end of previous reporting period         I. Revenue from operations       II. Other Income       III. Total Revenue (I +II)       IV. Expenses:       Cost of materials consumed       Purchase of Stock-in-Trade       Changes in inventories of finished goods, work-in-progress and Stock-in-Trade       Employee benefit expense       Financial costs       Depreciation and amortization expense       Other expenses       Total Expenses               V. Profit before exceptional and extraordinary items and tax (III - IV)             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. Profit(Loss) from the perid from continuing operations (VII-VIII)             XII. Profit/(Loss) from discontinuing operations               XIII. Tax expense of discounting operations               XIV. Profit/(Loss) from Discontinuing operations (XII - XIII)               XV. Profit/(Loss) for the period (XI + XIV)               XVI. Earning per equity share:              (1) Basic              (2) Diluted