FinTattva / Schedule III
AS

Note 3

AS 1

Long-term Borrowings

Long-term Borrowings

General Instructions for Preparation of Statements
Long-term borrowings shall be classified as Bonds/debentures, Term loans (from banks/others), Deferred payment liabilities, Deposits, etc.

Audit Procedures Dashboard

Borrowings (Division 1)

Loan Ledger Reconciliation

Bank / InstitutionFacility TypeClosing Balance (₹)Conf. Amount (₹)DifferenceStatus
Term Loan - HDFCSecured4,50,00,0004,50,00,000Matched
Working Cap - SBISecured1,20,00,0001,18,50,000Diff: 1.5L
Vehicle Loan - KotakSecured25,00,00025,00,000Matched
Unsecured - Director AUnsecured50,00,00050,00,000Matched
Debentures (8% NCD)Secured10,00,00,00010,00,00,000Matched
Loan from Related PartyUnsecured85,00,00085,00,000Matched
ECB - Citi BankSecured22,00,00,00021,95,00,000Forex Diff
Overdraft - ICICISecured15,00,00015,00,000Matched
Hire Purchase - TataSecured12,00,00012,00,000Matched
Short Term - AxisUnsecured2,00,00,0002,00,00,000Matched