the name of financial creditor. 8.1 Mr. Partha Sil, counsel on behalf of respondent No. 1-Bank submitted that the Balance Sheets of a company are prepared in the prescribed statutory format as per Section 129, read with Schedule III of the Companies Act 2013, which does not provide for giving specific names of each and every Secured and Unsecured creditor. In support of his submission, Mr. Partha Sil referred to the judgment in Asset Reconstruction Company (India) Ltd. v. 9Bishal Jaiswal10 where it was observed that there was no compulsion for Companies to make any particular admissions in the balance sheet, except for what is prescribed. 9. A three Judge Bench of this Court in Bishal Jaiswal (Supra) has addressed and clarified this issue by holding that; “35. A perusal of the aforesaid sections would show that there is no doubt that the filing of a balance sheet in accordance with the provisions of the Companies Act is mandatory, any transgression of the same being punishable by law.