In balance Sheet non Corprate entities format have Capital detail under Name of Partner/ Proprietor/ Owner "Share of profit/ (loss) (%)" As at 1st April 20XX (Opening Balance) Capital Introduced/contributed during the year Remuneration for the year Interest for the year Withdrawals during the year- Share of Profit / Loss for the year As at 31st March 20XX (Closing Balance) So where we mention if a proprietor have some Insurance policy, PPF deposit amount. health insurance etc please suggest