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204 Corporate Finance BRILLIANT’S

(b) Non-current investments - 5% / 5% Zm°Z-H$a§Q> BÝdoñQ>‘|Q>
Government security at cost
JdZ©‘|Q> {g³¶y[aQ>r EQ> H$m°ñQ> 15,20,000
Less: Depreciation Fund / S>o{à{gEeZ ’§$S> 1,80,000 13,40,000

(2) Current Assets / H$a§Q> AgoQ²>g:
(a) Inventories - at market Price / B§d|Q>arO - ~mOma ‘yë¶ na 17,00,000
(b) Trade Receivables- Sundry Debtors
Q´>oS> [agrdo~ëg - g§S´>r S>oãQ>g© 13,00,000
Less: Provision for Bad Debts
KQ>m¶|… ~¡S> S>oãQ²>g Ho$ {bE àmdYmZ 80,000 12,20,000
(c) Cash and Cash Equivalents - Cash at Bank
H¡$e VWm H¡$e B³¶ydob|Q²>g- H¡$e EQ> ~¢H$ 2,80,000

TOTAL / Hw$b NPP 48,32,000

Notes to Accounts / AH$mC§Q²>g Ho$ {bE ZmoQ²>g:
1. Share Capital / eo¶a H¡${nQ>b

Particulars ({ddaU) `

Issued, Subscribed and Paid-up Capital:
Bí¶yS>, g~ñH«$mBãS> VWm n¡S>-An H¡${nQ>b…
10,000 Equity Shares of ` 100 each fully paid
` 100 à˶oH$ Ho$ ’w$ëbr n¡S> 10,000 Bp³dQ>r eo¶g© 10,00,000
20,000 Equity Shares of ` 100 each, ` 50 paid-up
` 100 à˶oH$ Ho$ 20,000 Bp³dQ>r eo¶g©, ` 50 n¡S> An 10,00,000
20,00,000

2. Reserve and Surplus / [aOd© VWm gaßbg

Particulars ({ddaU) `

General Reserve / OZab [aOd© 6,00,000
Profit and Loss Account / bm^ VWm hm{Z ImVm:
Balance on 1.4.2015 / 1.4.2015 H$mo ~¡b|g 15,20,000
Add: Profit for 2015-16 / 2015-16 Ho$ {bE bm^ 5,20,000 20,40,000

26,40,000