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4. Other Equity (Rs in lakh)
Particulars Reserves & Surplus Total
Capital Retained
reserve Earnings
Balance at the beginning of the year 500* 550 1,050
Total comprehensive income for the year 950 950
Balance at the end of the year 500 1,500 2,000

*Note: Capital reserve given in the Note 1 of the question is assumed to be brought forward from the previous

year. However, alternatively, if it may be assumed as created during the year.

1. Deferred Tax (Rs in lakh)

Deferred Tax Asset 700
Deferred Tax Liability 400
300

2. Trade Receivables (Rs in lakh)
Trade receivables considered good 1,065
Trade receivables which have significant increase in credit risk 40

Less: Provision for doubtful debts (5) 35
Total 1,100
5. Long Term Borrowings (Rs in lakh)
Term Loan from Bank (5,700 - 700) 5,000
Total 5,000

6. Other Financial Liabilities (Rs in lakh)
Unclaimed dividends 10
Interest on term loan 700
Total 710
7. Short-term provisions (Rs in lakh)

Provisions 300
Foreseeable loss against a service contract 400
Total 700
8. Other Current Liabilities (Rs in lakh)

Billing in Advance 150
Other 40
Total 190
9. Dividends not recognised at the end of the reporting period
At year end, the directors have recommended the payment of dividend of 10% i.e., Rs 1 per equity share. This

proposed dividend is subject to the approval of shareholders in the ensuing annual general meeting.

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