As per Revised Schedule III to the Companies Act, 2013, the Balance Sheet is presented in a specific vertical format with Equity and Liabilities followed by Assets.
The order of appearance for the given items is:
(C) Reserves and Surplus - Appears under "Shareholders' Funds" which is the first major head under Equity and Liabilities
(B) Deferred tax liabilities - Appears under "Non-Current Liabilities" as the second item (after long-term borrowings)
(D) Short-term provisions - Appears under "Current Liabilities" as the last item
(A) Deferred tax assets - Appears under "Non-Current Assets" section (which comes after all liabilities)
The sequence follows the structure: Equity → Non-Current Liabilities → Current Liabilities → Assets
Therefore, the correct order is (C), (B), (D), (A).
Correct Option: 4