Sheet-by-sheet reference

All 26 sheets under V1.2, in the order they appear. Twenty-five come from the V1.2 template; one is OptiVida's. Every other format carries the same working sheets with its own statements and note sheets, listed at the end.

Front matter

Export SummaryOptiVida

What was generated, when, and against which financial year.

ReadMeTemplate

V1.2's own introduction.

IndexTemplate

The sheet list, grouped as the template groups it.

Basic Info

The entity's particulars, the once-per-report choices, notes 1 and 2, and the signatories.

The statements

Balance Sheet

The ICAI PART I form.

P&L

The prescribed ladder, I to XVII.

The notes

Notes to Accts 1 & 2

Brief about the entity, and accounting policies.

Notes to BS 3

The owners' movement grid.

Notes to BS 4 to 6

Including deferred tax at note 6.

Notes to BS 7 to 12

Notes to BS 13 Net

The fixed asset schedule, net block presentation.

Notes to BS 13 Gross

The same schedule, gross block presentation. Only one of the two applies, per your Basic Info choice.

Notes to BS 14

Investments.

Notes to BS 15 to 21

Notes to P&L 22 to 28

The note sheets under the LLP format

Notes to Accts 1 & 2

As above.

Note 3

Notes 3a and 3b, the partners' contribution and current accounts.

Notes to BS 4 to 6

Reserves, borrowings (long and short term side by side) and deferred tax.

Notes to BS 7 to 10

Other long-term liabilities, provisions, trade payables with the MSMED disclosure, other current liabilities.

Notes to BS 11

Property, Plant and Equipment as the template's transposed schedule: classes across, gross block, depreciation and net block down, both years.

Notes to BS 12 to 18

Investments, loans and advances, other non-current assets, inventories, trade receivables, cash and bank balances, other current assets.

Notes to P & L 19 to 25

The note sheets under the company format

Notes to Accts 1 & 2

As above.

Notes to BS 3

Share capital: the registers, the reconciliation of shares, holders of more than 5%, the promoters' holding.

Notes to BS 4 to 6

The movement of each reserve and of the surplus, long-term borrowings with the words on security, repayment and default beneath, deferred tax.

Notes to BS 7 to 12

Other long-term liabilities, provisions, short-term borrowings, trade payables with the MSMED disclosure and the ageing schedule, other current liabilities.

Notes to BS 13 Net / Gross

As above, three columns wider: business combinations, revaluation, impairment.

Notes to BS 14

Investments, as above, then the bodies corporate and partnership firms invested in.

Notes to BS 15 to 21

Loans and advances, other assets, inventories, trade receivables with the ageing schedule, cash and cash equivalents.

Notes to P&L 22 to 28

Revenue to other expenses, the last closing on payments to the auditor and the CSR disclosure.

Notes 29 to 30

Earnings per share, and the ratios.

Note 31

The additional regulatory information: the items in words, then the tables — title deeds, loans to promoters, CWIP and intangibles ageing, struck-off companies, contingent liabilities, dividends, amounts due by directors, set-asides, and the foreign-currency schedule.

The note sheets under the Ind AS company format

Two statements come before the notes, as sheets of their own.

Changes in Equity

Equity share capital, then other equity column by column: the opening, the restatement for a change in policy or a prior period error, total comprehensive income, dividends, transfers, and the closing. An unexplained movement in any column is printed and fails the Checks sheet.

Cash Flow

The indirect method: the profit before tax, the non-cash adjustments, the working capital movements, the taxes paid, then investing and financing, and the reconciliation of net debt beneath.

Notes to Accts 1 & 2

As above.

Notes to BS 3 Net / Gross

Property, plant and equipment, including bearer plants, in the presentation you chose.

Notes to BS 4 to 10

Right-of-use assets, investment property, biological assets, and the financial assets: investments, trade receivables with the six classes of the Ind AS ageing, loans, other financial assets.

Notes to BS 11 to 18

Deferred tax, other non-current assets, inventories, cash and cash equivalents, other bank balances, current tax, other current assets, and the assets held for sale.

Notes to BS 19

Share capital, with the registers.

Notes to BS 20 to 31

Instruments entirely equity, other equity, borrowings, lease liabilities, other financial liabilities, provisions, other liabilities, current tax and the liabilities held for sale, with the trade payables ageing among them.

Notes to P&L 32 to 42

Revenue to other expenses, the excise duty, the impairment losses, the gains and losses on financial instruments, and other comprehensive income item by item.

Notes 43 to 44

Earnings per share, and the ratios.

Notes 45 to 56

The disclosures Ind AS asks for beyond Schedule III: fair values and the hierarchy, financial instruments by category, expected credit losses, leases, the defined benefit obligation, the tax reconciliation, revenue disaggregation, related parties, segments, capital management, and the first-time adoption reconciliations.

Note 57

The additional regulatory information, in Division II's own list, with the title deeds table naming the line of the Balance Sheet each property sits on.

Under the NBFC format

Two of the sheets are statements, and they sit where a statement belongs — straight after P&L, before the trial balances.

Changes in Equity

Every reserve as a column, the statutory reserve among them, each closing on the ledger.

Cash Flow

Ind AS 7 by the indirect method, printed for both years. Lending sits in operating activities, and financing raises and repays on each of the four borrowing instruments separately.

Notes to BS 3 to 7

Cash and cash equivalents, other bank balances, receivables with their ageing schedule, and other financial assets.

Notes to BS 8

By class and by the hedge served, notional and fair value.

Notes to BS 9 to 14

The six Balance Sheet measurement matrices. A landscape page: there are up to fourteen figure columns.

Notes to BS 15 to 18

Investment property, biological assets, and the non-financial assets that are lists.

Notes to BS 22 to 24

Payables with their ageing schedule and the MSMED disclosure, and other financial liabilities.

Notes to BS 25 to 27

Current tax, provisions and other non-financial liabilities.

Notes to P&L 31 to 36, 37 to 40 and 41 to 44

The Statement of Profit and Loss notes: the lists on the first, the three measurement matrices and the fair value changes on the second, and the expense notes every format shares on the third.

Notes 45 to 47

Earnings per share, the four NBFC ratios and the Ind AS 1.61 maturity analysis.

Notes 48 to 59

What Ind AS asks for beyond Schedule III, as under Division II.

Under the NPO format

Seven note sheets, and one tab that is named differently from every other format's.

I&E

The Income and Expenditure Account — where every other format has a P&L. An NPO prepares one in lieu of a profit and loss account and has no profit, so the tab says what is behind it. Three figure columns per period.

Notes 1 to 2

The brief about the entity and the accounting policies, as under every format.

Note 3 NPO Funds

The corpus, the General Fund and its surplus, each designated and each restricted fund, and the bank balances and investments each is earmarked in.

Notes to BS 4 to 6

Borrowings, other long-term liabilities and provisions — each printed once, with the long-term and short-term figures side by side.

Notes to BS 7 to 8

Payables with the MSMED disclosure, and other current liabilities.

Note to BS 9

Property, plant and equipment and intangible assets, capital work in progress and intangibles under development. Eight tangible classes, bearer plants among them — an organisation running an orchard as part of its objects holds them, and they are not "others".

Notes to BS 10 to 16

Investments, loans and advances, other long-term assets, inventories, receivables, cash and bank balances and other current assets.

Notes to I&E 17 to 24

Other income, materials consumed or distributed, donations and contributions paid, employee benefits, depreciation, finance cost, other expenses, and the non-monetary grants held.

Working sheets

TB CY

The current year's trial balance. Where classification happens.

TB PY

The previous year's, for comparatives.

Mapping

The classification vocabulary as the template holds it.

Updated Mapping

What the mappings are after this year's work — what carries forward.

Supporting schedules

Stock CY / Stock PY

Inventory, both years, item by item with opening and closing valuations. Stock PY comes from the prior year's own fetch, so it is filled only when you asked for comparatives — an empty sheet means "not fetched", never "no stock".

Trade Payb CY / Trade Payb PY

Trade payables, both years.

Trade Recv CY / Trade Recv PY

Trade receivables, both years, aged rather than bifurcated.

Checks

ChecksOptiVida, not the template

Whether it balances, whether comparatives exist, whether each note ties, what is still unclassified and what data is outstanding.