Balance Sheet Total
Legal definition for Indian law research
Definition
Balance sheet total, means in relation to a company's financial year (1) where in the company's accounts format 1 of the Balance Sheet formats is adopted, the aggregate of the amounts shown in the Balance Sheet under the heading corresponding to items A to D in that format, and (2) where format 2 is adopted, the aggregate of the amounts shown under the general heading 'Assets', Halsbury's Laws of England, Vol. 7(1), 4th Edn., Para 860, p. 631.
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