Illustrative format of Statement of Assets & Liabilities in SEBI (ICDR) Regulations, 2009

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..... Act, 1956, the aforesaid format has been updated and brought in line with the requirements of the Companies Act, 1956. The revised format is also in line with the requirements of Companies Act, 2013 as Schedule III of Companies Act, 2013 has adopted the same format as notified under revised Schedule VI of Companies Act, 1956. The revised format for disclosure of Statement of Assets and Liabilities in offer document is placed at Annexure A. 3. This circular is applicable for all draft/final offer documents filed with the Board on or after the date of this circular. 4. It may be noted that necessary amendments to SEBI (ICDR) Regulations, 2009 are being carried out and upon such amendment, this circular would stand rescinded. 5. This .....

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..... (a) Long term borrowings (b) Deferred tax liabilities (net) (c) Long term provisions (3) Current Liabilities .....

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..... (b) Non current investments (c) Long term loans and advances (d) Other non current assets (5) Current Assets (a) .....

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