Why Unpaid Stocks are deducted while arriving at Drawing Power?

access_time 1660372500000 face CA N Raja
Why are Unpaid Stock deducted while arriving at Drawing Power through Stock Statement? As per the Sale of Goods Act, trade creditors enjoy the first charge in the form of "Unpaid Seller's Lien" on unpaid stocks. So, they cannot be considered as Primary Security by Bankers and hence not considered in...