Companies Act 2013
The Indian law that governs how companies are formed, run and report their finances.
Tax & Compliance
Schedule III Glossary
Terms for preparing company financial statements in the prescribed format.
5 terms · Updated 12 November 2026
C2 terms
Current and Non-current
Splitting assets and liabilities by whether they fall due within twelve months.
N1 term
Notes to Accounts
Explanatory details attached to the financial statements.
R1 term
Reserves and Surplus
Profits retained in the business instead of being distributed.
S1 term
Share Capital
Money a company raises by issuing shares to its owners.
No matching terms found.
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