OMTEX CLASSES: What is Short - term Borrowings?

What is Short - term Borrowings?

Short-term Borrowings
Short-term borrowings are required to be further classified in the notes as below :
  1. Loans repayable on demand
    • from banks
    • from other parties
  2. Loans and advances from related parties
  3. Deposits
  4. Other loans and advances (specifying nature)
Following disclosures are required in respect of each sub-head :
  1. Each category of borrowing should be classified as secured or unsecured and the nature of security should be specified.
  2. The nature of security should cover the type of asset given as security e.g. Inventories, Plant & Machinery, Land & Buildings.
  3. Details about the personal security of the promoters, other shareholders or any third party should be disclosed.
  4. Loans and advances from related parties to be disclosed separately.
  5. Advances taken for goods and services which are of current nature should be disclosed under other current liabilities.
  6. Default in repayment of dues to financial institutions and banks or debentureholders should be reported under CARO by the auditor.
  7. Current maturities of long term borrowings should be classified, as, other current liabilities.

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MATHS PART ONE SSC 10TH STANDARD VIDEO MAHARASHTRA ENGLISH MEDIUM

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CHAPTERS COVERED
1. LINEAR EQUATIONS IN TWO VARIABLES
2. QUADRATIC EQUATIONS
3. ARITHMETIC PROGRESSION
4. FINANCIAL PLANNING
5. PROBABILITY
6. STATISTICS

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VIDEO LECTURES OF (MATHS I) SSC NEW SYLLABUS.



Linear Equations in Two Variables



Quadratic Equation



Arithmetic Progression



Financial Planning



Probability



Statistics