Urgent - query in revised schedule vi of companies act

Closing stock can be shown under Current Assets and Since preliminary expense needs to be written off as per Para 56 of AS 26, there doesnt exists any such defererd expenditure and hence no head in Schedule VI of companies act

thanks amit but my query is about the disclosure of closing stock in P& L A/c of the revised schedule., should it be shown as a negative amount on the expenditure side?

and where to show the prel. exp. to the extent not written off during the year??????