State under which major headings and sub-headings the following items will be presented in the Balance Sheet of a company as per Schedule III of the Companies Act, 2013:(i) Capital Reserve;(ii) Calls-in-Advance;(iii) Loose Tools; and(iv) Bank overdraft.

State under which major headings and sub-headings the following items

1.	State under which major headings and sub-headings the following items will be presented in the Balance Sheet of a company as per Schedule III of the Companies Act, 2013:(i) Capital Reserve;(ii) Calls-in-Advance;(iii) Loose Tools; and(iv) Bank overdraft.
Answer» State under which major headings and sub-headings the following items will be presented in the Balance Sheet of a company as per Schedule III of the Companies Act, 2013: (i) Capital Reserve; (ii) Calls-in-Advance; (iii) Loose Tools; and (iv) Bank overdraft.