Revised sch six

i have many doubts regardng the revised sch six i am going to appear fr ipcc in next two days

need few answers
1 is proposed div displayed in bs or just pay it off n no need to propose
2 all the appropriations are nt to b shown in p and l??
n the same hv to b disclosed in bs under the head reserves?
3 wt abt misc.exp is there any place fr them?