A. Ltd’s extract of financial statements is as follows :

Paid-Up Capital and Free Reserves 100 Crores. Sec Premium 10 crores

Money Borrowed 50 crores (includes 10 crores temporary loan repayable within 6 months).

Money proposed to be borrowed 60 crores.

An ordinary resolution at the GM is passed to approve such additional borrowing.

In the above question, would the treatment be correct if Money Borrowed previously (i.e.50 crores) had temporary loans component of 20 crores instead of 10.