As per the format of the Balance sheet prescribed as per Schedule III of Companies act 2013, Money received against the share warrant is shown under the heading of Shareholders Fund. Money received against share warrants: A share warrant is a financial instrument that gives the holder the right to acquire equity shares. Disclosure of the money received against share warrants is to be made since shares are yet to be allotted against the share warrants. These are not shown as part of share capital but to be shown as a separate line under shareholders' fund. The format of the Balance Sheet prescribed as per Schedule II of the Companies Act is as follows: