| Content | Block 10: Financial liabilities
Amounts payable by the enterprise are its liabilities. Liabilities include capital deployed by the partners of an
enterprise, share capital, reserve and surplus amount noted in the balance sheet, long term loans as well as
all the short term commitments for payments like unpaid wages, etc. The reference period for amount of loan
outstanding will be the last date of the reference year, while for interest/dividend payable, reference period will be
the same as one used in blocks 3/6 as the case may be. All entries in this block will be made in whole number of
rupees.
In balance sheet of enterprises, the term 'liabilities' and 'sources of funds' are used interchangeably. Hence, while
recording data from the balance sheet, entries in block 10 will be recorded only from 'liabilities' or 'sources of
funds' side of the balance sheet.
The following points may be noted for inclusion/exclusion of an item in this block through oral enquiry:
Included are:
- loans taken for the purpose of utilising the same in the entrepreneurial activities of an enterprise will be included
even if such loans are used for other purposes.
- Loans contracted by the enterprise either by cash or kind or both from other agencies.
- In case of hire purchase also, loan outstanding on the date of survey, including interest will be considered in
block 9 against the corresponding serial number.
Excluded are:
- loans taken for other purposes but ultimately used in the enterprise,
Items 1001 to 1003 are to note the share capital of the enterprises. These items are not applicable for proprietary
enterprises. Item 1001 is applicable only for the partnership enterprises. Items 1002 and 1003 are applicable for
the co-operative societies, SHG's and companies. |
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