According to the manner prescribed in the revised Schedule III to the Companies Act, 2013, the particulars of the balance sheet will appear in which top-to-bottom relative order?(A) Deferred tax assets(B) Deferred tax liabilities(C) Reserves and Surplus(D) Short-term provisionsChoose the correct answer from the options given below:

Let's track the arrangement under Schedule III of the Companies Act, 2013:Part I: Equity and LiabilitiesShareholders' Funds $\to$ Includes Reserves and Surplus (C)Share Application Money Pending AllotmentNon-Current Liabilities $\to$ Includes Deferred Tax Liabilities (B)Current Liabilities $\to$ Includes Short-term provisions (D)Part II: AssetsNon-Current Assets $\to$ Includes Deferred Tax Assets (A)Thus, looking at the choices relative to layout hierarchy, the order from top to bottom is (C) $\to$ (B) $\to$ (D) $\to$ (A).