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TMI BlogInvestor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestor means any person, who has invested money in shares or debentures, bond or deposits under a scheme or plan of a company registered under the Act; f) 'Schedule' means the Schedule to the Form annexed to these rules; g) year means the financial year beginning on 1st April and ending on 31st March of the year immediately following. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings assigned to them in the Act. 3. Forms of Financial Statements. -(1) The Authority shall maintain its accounts in the Form of financial statements annexed to these rules. (2) The Authority shall follow the instructions and accounting principles for maintaining the financial statements issued or laid down by the Central Government from time to time. (3) The financial statements shall give a true and fair view of the State of affairs of the Authority and shall comply with the Accounting Standards notified under section 133 of the Act. 4. Incurring of Expenditure by the Authority. -The officer of the Authority incurring or authorising expenditure from the Fund shall follow the Standards of financial propriety and the General Financial Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Advances XI Miscellaneous Expenditure (to the extent not written off or adjusted) TOTAL Significant Accounting Policies XXII Contingent Liabilities and Notes on Accounts XXIII Investor Education and Protection Fund Authority CHAIRPERSON CEO Place: Delhi Date RECEIPT AND PAYMENT FOR THE PERIOD/YEAR ENDED___________ [see rule 5] (Amount - Rs) RECEIPTS Current Year Previous Year PAYMENTS Current Year Previous Year I. Opening Balances 1. Expenses (a) Cash in Hand (b) Bank Balance (a) Establishment expenses (corresponding to Sch. XVI II (i) In Current Accounts (b) Administrative Expenses (Corresponding to Sch. XIX) (ii) In Deposit Accounts II. Payment made against funds for various projects (iii) Saving Accounts II. Grants Received (Name of the fund or project should be shown along with the particulars of payment made for each project (d) From Government of India (e) From State Government (f) From Other Sources (Details) (Grants for Capital and Revenue Expenditure to be shown separately) III. investments and Deposits Made a) Out of Earmarked /Endowment funds III Income on Investment from b) Out of own Funds (Investment-others) (a) Earmarked/Endow Funds (b) Own Funds (Other investme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition during the year (iii) Less: Deductions during the year 3. Special Reserves (i) As per last Account (ii) Addition during the year (iii) Less: Deductions during the year 4. General Reserve (i) As per last Account (ii) Addition during the year (iii) Less: Deductions during the year TOTAL SCHEDULE III EARMARKED/ENDOWMENT FUNDS Notes (1) Disclosures shall be made under relevant heads based on conditions attaching to the grants. (2) Plan Funds received from the Central/State Governments are to be shown as separate Funds and not to be mixed up with any other Funds. SCHEDULE - IV SECURED LOANS AND BORROWINGS (Amount Rs.) Current Year Previous Year 1. Central Government 2. State Government (Specify) 3. Financial Institutions a) Terms Loans b) Interest accrued and due 4. Banks a) Term Loans - Interest accrued and due b) Other Loans (specify) - Interest accrued and due 5. Other Institutions and Agencies 6. Debentures and bonds 7. Others (Specify) TOTAL Note: Amounts due within one year SCHEDULE V UNSECURED LOANS AND BORROWINGS (Amount - Rs.) Current Year Previous Year 1. Central Government 2. State Government 3. Financial Institutions 4. Banks: a) Term Loans b) Other Loans (specify) 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On Investments from Earmarked/ Endowment Fund b) On Investments-others c) On Loans and Advances d) Others (includes income due unrealized Rs....) 4. Claims Receivable TOTAL (B) TOTAL (A+B) SCHEDULES FORMING PART OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 ST March 20 .. SCHEDULE XII INCOME FROM SALES/ SERVICES Amount (Rs) Current Year Previous Year Income from sales Income from services SCHEDULE XIII GRANTS/SUBSIDIES (Irrevocable Grants Subsidies Received) (Amount-Rs.) Current Year Previous Year 1) Central Government 2) State Government(s) 3) Government Agencies 4) Institutions/Welfare Bodies 5) International Organisations 6) Others (Specifiy) TOTAL SCHEDULE XIV FEES/SUBSCRIPTIONS (Amount-Rs.) Current Year Previous Year 1) Entrance Fees 2) Filing Fees 3) Seminar/Programme Fees 4) Consultancy Fees 5) Others (Specify) TOTAL Note Accounting Policies towards each item are to be disclosed SCHEDULE XV INCOME FROM INVESTMENTS (Income on Invest. From Earmarked/Endowment Funds transferred to Funds) (Amount-Rs.) Investment from Earmarked Fund Investment - Others Current Year Previous Year Current Year Previous Year 1) Interest a) On Govt. Securities b) Other Bonds/Debetures 2) Dividends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utions/Organisations b) Subsidies given to Institutions/Organisations TOTAL Note : Name of the Entities, their Activities along with the amount of Grants/subsidies are to be disclosed. SCHEDULE - XXIII INTEREST (Amount - Rs.) Current Year Previous Year (a) On Fixed Loans (b) On Other Loans (including Bank Charges) (c) Others (specify) TOTAL SCHEDULE - XXIV DEPRECIATION (TOTAL AT THE YEAR END) (Amount - Rs.) Current Year Previous Year (a) On Fixed ASSETS (b) On Movable Assets (c) Others (specify) TOTAL SCHEDULE FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 20 SCHEDULE - XXV SIGNIFICANT ACCOUNTING POLICIES (Illustrative) 1. ACCOUNTING CONVENTION The financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the accrual method of accounting. 2. INVESTMENTS 2.1 Investments classified as long term investments are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such investments. 2.2 Investments classified as Current are carried at lower of cost and fair value. Provision for shortfall on the value of such investments is made for each investment considered individually and not on a glo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision for accumulated leave encashment benefit to the employees is accrued and computed on the assumption that employees are entitled to receive the benefit as at each year end. SCHEDULE - XXVI CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS (Illustrative) 1. CONTINGENT LIABILITIES 1.1 Claims against the Entity not acknowledged as debts - Rs.______________ (Previous year Rs.___________) 1.2 In respect of: - Bank guarantees given by/on behalf of the Entity -Rs.__________(Previous year Rs._____________). - Letters of Credit opened by Bank on behalf of the Entity -Rs.________(Previous year Rs._________). - Bills discounted with banks Rs.________(Previous year Rs.________). 1.3 Disputed demands in respect of: 1.4 In respect claims from parties for non-execution of orders, but contested by the Entity - Rs.________(Previous year Rs._________). 2. CAPITAL COMMITMENTS Estimated value of contracts remaining to be executed on capital account and not provided for (net of advances) Rs. (Previous year Rs._________). 3. LEASE OBLIGATIONS Future obligations for rentals under finance lease arrangements for plant and machinery amount to Rs._________(Previous year Rs._________). 4. CURRENT ASSETS, LOAN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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