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Realisation of debt by selling the asset under charge

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a IT company has given a loan to a firm but now the firm is unable to repay it so the firm give its inventory in full settlement. my query under which head of balance sheet (assets) of schedule 3 it is to be disclosed?
Replies (3)
First remove the charge and then sell.
Yes but under head of asset it is to be disclosed till it is sold

Other current assets.


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