Other Non-Current Assets
General Instructions for Preparation of StatementsLong-term trade receivables and bank deposits maturing beyond 12 months.
Other Non-Current Assets Workings
Schedule III, Part I — Division I (Section M) — FY 2025-26Definition
Non-current assets that do not fall under property plant and equipment, investments, deferred tax assets, or long-term loans and advances.
Recognition Criteria
Recognized when a transaction creates a long-term economic benefit or receivable expected to be realized beyond 12 months (e.g., long-term trade receivables or bank deposits with maturity exceeding 12 months).
Measurement Principles
Measured at the recoverable historical cost or nominal amount due.