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Bureau of Energy Efficiency ( Form of Annual Statement of Accounts & Records) Rules, 2007

Central Rules · 20011,26,865 characters of text

The enactment

Long titleBureau of Energy Efficiency ( Form of Annual Statement of Accounts & Records) Rules, 2007
TypeRules
Year2001
JurisdictionCentral
MinistryMinistry of Power
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectsenvironment

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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1. Tit mfZia.Grm; f1 T tl zff fa*F. w-r-q-Pito TY 0.1; izf*4. if Li (JAW ci4f 3 ,1-48T-THir-IT f-6p lifyizrft ait.T=4 Trz. -afutlY 1 54ct:d fit 1.71 ssliffsk-M t [1:FT. It 10/2/C4 -t7T. 1 4-fin II-- tsi us 30)1 r-1IV1 t t1,7114 3371-14771 33 MINISTRY OF POWER NOTIFICATION New Delhi, the 28th February, 2007 G.S.R. 173(E).7,- In exercise of the powers conferred by clause (p) of Sub-section (2) of Section 56 and sub-section

(1) of Section 25 of the Energy Conservation Act, 2001 (52 of 2001), the Central Government, in consultation with the Comptroller and Auditor-General of India, hereby makes the following rules, namely :-

1. Short title and commencement — (1) These rules may be called the Bureau of Energy Efficiency (Form of Annual Statement of Accounts and Records) Rules, 2007.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions, 0) In these rules unless the context otherwise requires,—

(a) • 'Act' means the Energy Conservation Act, 2001(52 of 2001); • (b): `Al.udit Officer' means the Comptroller and Auditor General of India or any person appointed, by him in connection with the audit of accounts of the Bureau;

(c) 'Bureau' means the Bureau of Energy Efficiency constituted under Section 3 of the Act;

(d) "Director-General" means the Director-General of the Bureau appointed Oder Section 9 of the Act;

(e) "Firiange and Accounts Officer" means the Finance find Accounts • Officer of the Bureau or any other officer authorized to exercise the powers of the Finance mid Accounts Officer;

(f) "Form" means a form appended to these rules;

(g) "Secretary" means the Secretary of the Bureau of Energy Efficiency appointed under Section 9 of the Act.

(2) Words and expressions used and not defined in these rules but defined in the Act, shall have the same meanings respectively assigned to them in the Act. . . .

3. Accounts of the Bureau.L- (1) The Bureau shall prepare the annual statement of accounts for every financial year commencing with 2004-05. The Director General of the Bureau may authorize the Finance and Accounts Officer to prepare the accounts on his behalf.

(2) The Secretary of the Bureau shall supervise the maintenance of the accounts of the BureaU;'the-ctimpilation of financial statement and return, and shall ensure that all accounts, books, connected vouchers and-other documeUts and papers of the Bureau required by the audit officer for the purpose of auditing the accounts of the Bureau are placed at the disposal of that officer.

(3) The annual statement of accounts duly approved by the Governing Council of the Bureau and after certification by the Comptroller and Auditor General of India or his authoriieci representative, shall be submitted by the Director-General of the Bureau •to the Central Government by 15th November of each year or such other date as may be specified by the Central Government from time to time.

(4) (a) The. Bureau shall prepare the followingfinancial statements alongwith necessary Schedules, notes on accounts and significant accounting policies in accordance withthe common format of financial statements prescribed" by the Government of India, Ministry of Finance, Controller General of Accounts, namely :—

(i) Balance Sheet in Forth-A,

(ii) Income and Expenditure Account in Form-B,

(iii) Receipt and Payment ACcount in Form-C.

(b),The authorized signatories to sign and authenticate the 'Receipts and Payment Account', `income and Expenditure Account' and `Balance Sheet' shall be Finance and ACcounts Officer, Secretary aid DirectOi.:General ofthe Bureau;

(c) The Bureau shall prepare these financial statements in accordance with the notes, instructions and accounting policies for compilation of financial statements as detailed in the common format of financial statements and the instruction issued by the Central Government from time to time.

4. Audit of Accounts.— ( I) The Annual statement of accounts shall be submitted to the Audit 6fficer on or before t he 30th June, following year to which the accounts relate and the Audit Officer shall audit the accounts of the Bureau and report thereon. 72e GI/2007-5 • pikx--,;,,e..nzw-6a34.wwwwptTp ie4;qt5PifilWflg rnkv-44,r, " 10 • • 40- 34 THE GAZE I I h OF INDIA : EXTRAORDINARY [PART II--SEc. 3(i)] • therein and submit the Annual Statement of Accounts together with the Audit Report and action taken note thereon to the W

(2)The Bureau shall, on receipt of the Audit Report; take action to remedy any defect or irregularity pointed out di Governing Council for approval. •

(3) The Annual Statement of Accounts, together with the Audit Report and action taken note thereon, duly approved by the Governing Council, shall be included in the Annual Report of the Bureau and submitted to the Central • Government by 15th November of each year or such other date as may be specified by the Central Government from time t. time. • FORM A [See Rule 3(4)(a)(I)] BALANCE SHEET AS AT31st MARCH (Amount Rs.) Corpus/C4pital Fund and Liabilities Schedule Current Year Previous Year Corpus/Capital Fund Reserves and Surplus 2 Earmarked/Endowment Funds 3 Secured Loans and Borrowings 4 Unsecured Loans and Borrowings 5 Deferred Credit Liabilites 6 Current Liabilities and Provisions 7 TOTAL ASSETS Fixed Assets Investments—from Earmarked/Endowment Funds Investments—Others 10 Current Assets, Loans, Advances etc. 11 Miscellaneous Expenditure (to the extent not written off or adjusted) TOTAL Significant Accounting Policies Contingent Liabilities and Notes on Accounts FORM B [See Rule 3(4)(a)(ii)] INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH (Amount Rs.) • DICOME Schedule Current Year Previous Year • • • • • • • • • • • • • • • • • Income from Sales/Services 12 Grants/Subsidies 13 Fees/Subscriptions 14 Income from Investments (Income on Investment from earmarked/ 15 endowment funds transferred to funds) Income from Royalty, Publication etc. 16 Interest Earned 17 OtherIncome 18 Increase/(decrease) in stock of Finished goods and works;in-progress 19 TOT.AL (A) • • • • • • • • •

4.4 4A.ONI14161111,/,14...rto. • Ora = II— Zroz 3(i)1 • • Wilt *I 41414,1. : 35 • ricoME (Amount-Rs.) Schedule Current Year Previous Year VU'ENDIIURE Establishment Expenses Other Administrative Expenses Etc. Expenditure on Grants, Subsidies etc. Interest "resting Depredation (Net total at the year end - corresponding to schedule 8) TOTAL (B) Balance being_excess of Income over Expenditure (A-B) Transfer to$Pecia/ Reserve.(Specifreach) Transfer to/from General Reserve , BALANCE BEING SURPLUS/(DEF. al) frARFMD TO CORPUS' CAPITAIL,FUND SIGNIFICANT ACCOUNTING POLICIES CONTENGENT, LIABILITIES AND NOTES ON ACCOUNTS FORM C [See Rule 3(4)(a)(iii)] RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST MARCH (Amount - Rs.) . RECEIPTS Qu-rent Previous PAYMENTS Current Previous Year Year Year Year 1 • 2 c3 5 6 • • • • • • • • 21 23 24 •■•••■•• I. Opening Balances

(a)•Cash in Band •

(b) Bank Balances

(i) In current accounts

(ii)In deposit accounts

(iii)Savings accounts IL Grants Receiired

(a) From Government of India b) From Statepovernment

(c) From othersources (details) (Grants of capital & revenue expenditure to be shown separately) Income on Investments from

(a) .armarked/Endowment Funds

(b) Own. Funds (Other Investment) IV. Interest Received

(a) On Bank deposits

(b) Loans, A.dvances etc. I. &pauses

(a) EStablishinent Expenses (Corresponding to Schedule 20)

(b) Administratiyi Expienies (Cortesponditig to Schedule 21) IL Payments Made against funds for various piojects (Name of the fund or project should be shown along with the particulars of payments made for each project) M. Investments and deposits made

(a) Out of Earmarked/ Endowment funds

(b) Out of Owli Funds (Investment-Others) IV. Expenditnre on Fixed Assets & . Capital Work-infrogress

(a) Purchase &fixed Assets

(b) Expenditure on *Oa] work-in-progress 2 - • •••■••••• 4:-;',1211641.16srUMINSW—. • • a

3.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I 1—Se.c.`3(i)] 1 2 3 4 5 6 • V. Other Income (Specify) — — V. Refund of surplus money/loans — — a) To the Government of India — — ... b) To the State Government c) To other providers of funds VL Amount Borrowed VL finance Charges (Interest) • VII. Any other receipts (give details) — VII. Other Payments (Specify) • VIII. Closing Balances • a) Cash in Hand • b) Bank Balances i) In current accounts • ii) In deposit accounts — — • iii) Savings accounts — -410 Total — — Total — • SCHEDULES FORMING PART OF BALANCE SHEET AS AT 31ST MARCH • (Amount - Rs.) •

SCHEDULE - CORPUS FUND/CAPITAL FUND Current Year Previous Year • Balance as at the beginning of the year Add: Contributions towards Corpus/Capital Fund • Add/(Deduct): Balance ofpet income/(expenditure) • transferred from the Income and Expenditure Account • As per last Account Addition during the year • Less: Deductions during the year ) (— ) — •

3. Special Reserves : • As per last Account Addition during the year • Less: Deductions during the year (— ) •

4. General Reserve : As per last Account • Addition during the year • Less: Deductions during the year ( ) TOTAL • • • BALANCE AS AT THE YEAR - END ISCHEDULE 2 - RESERVES AND SURPLUS • •

1. Capital Reserve : • As per last Account Addition during the year • Less: Deductions during the year ) (—) — •

2. Revaluation Reserve : • • • • • • • • • • • • • • • • • • • I:gm 11— 3(i)1 : argItTRITT 37 (Amount - Rs.) SCREDUI E 3 -FAJIMARICED/ENDOWKENT FUNDS FUND-WTQF Win' K ro TOTALS Rind FtUXI Fund Fund Current Previous WW XX W ZZ Year Year • (a) Opening balance of the funds

(b) Additions to the Funds : • i Donations/grants • ii. Income from investments made on account of funds iii. Other additions (specify nature) • TOTAL (a+b) •

(c)Utilisation/Expaiditure towards objectives of funds L Capital Eipenditure • —Fixed Assets Others ' Total ii. Revenue Expenditure —Salaries, wages and allowances etc. —Rent —Other Administrative expenses Total TOTAL (c ) NET BALANCE AS AT YEAR END (a+b-c) 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 withsany other Funds. (Amount -

SCHEDULE 4 - SECURED LOANS AND BORROWINGS Current Year Previous Y • • • • • L Central Government

2. State Government (Specify)

3. ,Financial Institutions

(a) Term 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. Y." S • 38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (Amount - Rs.) • • •

SCHEDULE 5 UNSECURED LOANS AND BORROWINGS Current Year Previous Year . •

1. Central Government

2. State Government (pecify)

3. Financial Institutions

4. Banks :

(a) Term Loans

(b) , Other Loans (Specify)

5. Other Institutions and. Agencies

6. Debentures and Bonds

7. Fixed Deposits • 8. Others (Specify) TOTAL Note: Amounts due within one year.

SCHEDULE 6,--DEFERRED CREDrT LIABILITIES Current Year Previous Year 40 • )

(d) Acceptances secured by hypothecation of capital equipment and other assets

(b) Others • TOTAL Note: Amounts due within one year. • • • • • • • (Ainount - Rs.) •

SCHEDULE 7—CURRENT LIABILITIES AND PROVISIONS Current Year Previous Year A. CURRENT LIABILITIES

1. Acceptances 2 Sundry Creditors:

(a) For Goods

(b) Others 3 Advances Received

4. Interest accrued but not due on

(a) Secured Loans/borrowings

(b) Unsecured Loans/borrowings

5., Statutory Liabilities:

(a) Overdue

(b) Others

6. Other current Liabilities TOTAL (A) B. PROVISIONS

1. For Taxation 2 Gratuity

3. Superannuation/Pension

4. Accumulated Leave Encashment

5. Trade Warranties/Claims

6. Others (Specify) • TOTAL (B) TOTAL (A+B) • • • • • • • • • • • • • • • • • -0 . 1 S • • • • f ran II— zw-zr 3(')l 13177 zF) t I ■IN 31741 VIM I --t ka l l I 1 I I 5 'T • 39 O 1 0 — 2 ti Q.'0 a.• I I I I . I .1 1 I 1 ',ITT ITITITITT 'TT a 132 ,,, >. - A. ,......'• ..4 :0 • A. L. 0. < g . ' t 1 ; & y t -- ix ,-/ ..... IX Z ..V IN "3 •-• i- ul CU D r...- g ix a ii3 E."..i (..)- gi. 6 .e. a> R Mo Lica ' 0 t.) t::. n P 1.... o c-; 4 ...-; %c; I.: cO 0: c3 ..; — •-•

2. B U IL D IN G S g • • • • • • • • 0 0 0 v I 0 • 40 GAZETTE- 2/12164B2aWFDINAIIY 1 [PART —Ss-.c. 3(i)1 I 9--Nvik-smoms FROM EARMARKED/FNDOWMENT FUND Current Year Previous Year (Amount - Rs.) 41

1. In Government Secruities 411

2. Other approved Securities

3. Shares _t

4. Debentures and Bonds

5. Subsidiaries and Joint Ventures - • 6 Others (to be spe,ci.6ed) • TOTAL • SCIIEDULE 10,INVESIMENTS OTHERS Current Yeai Previous Year

1. In Government Securities • 2, Other Approved Securities • • 3. Shares . • 4, 'Debentures and Bonds • 5: -Subsidiaries and Joint Ventures • 6. Others (to be specified) TUTAL - • • (Amount - Rs.) • Previous Year • SCHEDULE 11—CURRENT ASSNS, LOANS, ADVANCES ETC. Current Year A. CURRENT ASSETS : 1. Liventories

(a) Stores and Spares

(b) Lorne Toots

(c) Stock-in-trade ' Finished Goods Work-inprog,ress Rini;Materials

2. SundrY. Debtors

(a) Debts Outstanding for a period exceeding six months • (b) • Others

3. Cash balances in hand (including cheques/drafts and imprest)

4. -Bank Balances

(a) With Scheduled Banks -7-01i Current Accounts -701-Deposit Accounts (includes margin money) -On-Savings Accounts

(b) With Non-Scheduled Banks —On Current Accounts . -1011 Deposit Accounts (includes margin money) —On Savings ACcounts S. Post Office-Savings Accounts— • • • • • • • • • • TOTAL(A) • • • • " .t- . •• 014,411V,.. ,'•, a- • = • • Ls 107 II— 1§117 3(01 vard i if.' : 3.71:11trrrn 41 • (Amount - Rs.)

SCHEDULE 11—CURRENT ASSETS, LOANS, ADVANCES ETC. (Contd.) Current Year Previous Year • 2. Advances and other amounts recoverable in cash or in kind or for • value to be received • • • •

(a) On Capital Account

(b) Prepayments

(c) Others

3. Income Accrued

(a) On Investments from Earmarked/Endowment Funds

(b) On Investments-Others

(c) On Loans and Advances

(d) Others (includes income due unrealised-Rs )

4. Claims Receivable. • • •

1. Income from Sales • (a) Sales of Finished Goods •

(b) Sale of Raw Material

(c) Sale of Scraps • 2. Income from Services • (a) Labour and Processing Charges • (b) Professional/Consultancy Services •

(c) Agency Commission and Brokerage

(d) Maintenance Services (Equipment/Property) • (e) Others (specify) TOTAL(B) TOTAL(A+B) (Amount - Rs.)

SCHEDULE 12—INCOME FROM SALES/SFRVICES Current Year Previous Year TOTAL 726 GI/2007-6 42 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr II—SEc. 3(i)] 411 (Amount - Rs.) 4111

SCHEDULE 13—GRAM'S/SUBSIDIES Current Year Previous Year (Irrevocable Grants and Subsidies received)

1. Central Government

2. State Goverment(s)

3. Government Agencies

4. Institutions/Welfare Bodies

5. International Organisations

6. Others (specified) • • • S _ • TOTAL • • (Amounts-Rs.) Current Year Previous Ye4 SCHEDULE 14—FEES/SUBSCRIPTIONS

1. Entrance Fees 2 Annual Fees/Subscriptions

3. Seminar/Program Fees

4. Consultancy Fees

5. Others (Specify) -S TOTAL Note : Accounting Policies towards each item are' to,be disclosed. (Amount - Rs.)•

SCHEDULE 15—INCOME FROM INVESTMENTS Investment from Earmarked fund In it-Othersvestmei • Current Year Previous Year Current Year Previous Yea. (Income on Investment from Earmarked/Endowment • Funds transferred to Funds) I. Interest •

(a) On Govt. Securities •

(b) Other Bonds (Debentures)

2. Dividends

(a) On Shares

(b) On Mutual Fund Securities

3. Rents

4. Others (Specify) • TOTAL • • Transferred to Earmarked/Endowment Fund, (Amount-

SCHEDULE 16—INCOME FROM ROYALTY, PUBLICATION ETC Current Year Previoui )(C'.' ° ( a)

(b)

(c) Income from Royalty income from Publications Others (Specify) • • • • • • TOTAL ' v.11 - 3toi (-14t9sl : alVitiT111 , 43 ..--■■•••■••••...-•••• - (Amount:Its:)-

SCHEDULE I 7--INTERES'T FARNED Current Year Previous Year • • • • • • • 110 •

1. On Term Deposits

(a) With Scheduled Banks

(b) With Non-Scheduled Banks

(c) With Institutions

(d) Others

2. On Savings Accounts

(a)With Scheduled Banks

(b) With Non-Schedule4 Banks

(c) Post Office Savings Accounts

(d) Others

3. On Loans

(a) Employees/Staff

(b) Others-

4. Interest on DOtors and Other Receivables :TOTAL Note : Tax dedacted at source to be indicated (Amount-Rs.)

SCHEDULE 18-0THERINCOME Current Year Previous Year

1. Profiton sale/disposal of Assets

(a) Owned assets

(b) Assets acquired out of grants, or received free of cost 2 Export Incentives realized

3. Fees for Miscellaneous Services

4. Miscellaneous Income TOTAL

SCHEDULE 19—INCREASE/DECREASE) IN STOCK OF FINISHED GOODS & WORK IN PROGRESS Current Year Previous Year

(a) Closing Stock — Finished Goods — Work-in-progress

(b) Less : Opening stock Finished GoOds — Work-in-progress Net Increase/Decrease fit+b] SC'HEDULE20--ESTAIILISHIVIINTEXPENSES Current year Previous year a 84E) (Raas) (I&E) '(R& P) (Amount-Rs.) • (a) Salaries and Wages

(b) Allowances and Bonus

(c) Contribution to Provident Fund ' (d)4Cdntribution to Other Ftirld (Specify) • (e) Stff Welfare Expenses

(f) Expenses on Employees' Retirement • and Terminal Benefits •

(g) Others (specify) TOTAL • • • • • • • - • • • • • • • • • [PART 1I—SEc. 3(4 44 THE GAZETTE OF INDIA : EXTRAORDINARY • --------(AIT77Dunr: 'ATI( SCHEDUIE21-01HER ADMNISTRATIVE Current year kXPENSFS & Previous year (R & P) R&F {It &P) Purchases Labour and Processing Expenses Cartage and Carriage Inwards Electricity and Power Water Charges Insurance Repairs and Maintenance Excise Duty Rent, Rates and Taxes 6) Vehicle Running. and Maintenance

(k). Postage, Telephone & Communication Charges (I) Printing & Stationery

(m) Travelling and Conveyance Expenses Overseas Committee --Officers & Staff Members —Committee Members

(n) Expenses on Seminars/Workshops

(o) Subscription Expenses

(p) Expenses on Fees

(q) Auditor Remuneration

(r) Hospitality Expenses .(s) Professional Charges

(t) Provision for Bad and Doubtful Debts/ Advances

(u) Irrecoverable Balances Written-off

(v) Packing Charges

(w) Freight and Forwarding Expenses

(x) Distribution Expenses

(y) Advertisement and Publicity

(z) Others (specify) TOTAL (Anioun SCEIEDULE22—EXPENDITURE ON GRANT, SUBSIDIES ETC- Current Year Previouli

(a) Grants given to Institutions/Organisations

(b) Subsidies given to Institutions/Organisations 'TOTAL Note—Name Of the Entities along with the-amourit-of Grants/Subsidies are to be disclosed. • S • • • • • • • • • • • -* • • • • S • • S ITITTI 11— WITS 3(i)1 (1,311-1 : arMtliTal 45 (Amount - Rs.)

SCHEDULE 23 INTEREST Current Year Previous Year / Al Fived I narK

(b) On Other Loans (including bank charges)

(c) Other (specify) SCHMUI_E2,4--EXPENDITURE ON TESTING Current Year Previous Year ( a) Testing fee paid to outside laboratories

(b) Market Samples

(c) Laboratory apparatus and stores 'TOTAL SCHEDULES FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED AS AT 31ST MARCH

SCHEDULE 25—SIGNIFICANT ACCOUNIING 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. INVENTORY VALUATION 21 Stores and Spares (including machinery spares) are valued at cost. 22 Raw materials, semi-finished goods and finished goods are valued at lower of cost and net reliable value. The cost are based on weighted averaged cost. Cost of finished goods and semi-finished goods is determined by considering material, labour and related overheads.

3. INVESTMENTS

3.1 Investments classified, as "long term investment" are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such investments. 32 Investment 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 global basis. 33 Cost includes acquisition expenses like brokerage, transfer stamps.

4. EXCISE DUTY Liability for excise duty in respect of goods produced by the entity, other than for exports, is accounted upon completion of manufacture and provision is made for excisable manufactured goods as at the year-end.

5. FIXED ASSETS

5.1 Fixed Assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incidental and direct expenses related to acquisition. In respect of projects inVplving construction, related pre-operational expenses (including interest on loans for specific project prior torts completion), form part of the value of the assets capitalized.

5.2 Fixed Assets received by way of non-monetary grants (other than towards the Corpus Fund), are capitalized at value stated, by corresponding credit to Capital Reserve.

6. DEPRECIATION

6.1 Depreciation is provided on straight-line method as per rates specified in the Income Tax Act, 1961 except depreciation on cost adjustments arising on account of conversion of foreign currency, liabilities for acquisition of fixed assets, which is amortized over the residuallife of the respective assets. 62 In respect of additions to/deductions from fixed assets during the year, depreciation is considered on prorata basis. 63 Assets costing Rs. 5,000 or less each are fully provided.

7. MISCEI1ANEOUS EXPENWTURE Deferred revenue expenditure is written off over a period of 5 years from the year it is incurred. • :%"-:•••••?1,-*Nt,,-;,:r, 4g140:MZIMIKXAKK~WA Re N.-Jtiq/J.V • • • • • • • • • • • • • • • • • • • • • ,1 4) IPS • • • • • • • • • • • - • • • 46 THE GAZETTE OF- INDIA :EXTRAORDINARY

8. ACCOUNTING FOR SALES Sales include excise duty and are net of sales returns, rebate and trade discount.

9. GOVERNMENT GRANTS OR SUBSIDIES [PART Ii —Sec. 3(i)]

9.1 Government grants of the nature of contribution towards capital cost of setting up projects are treated as Capital Reserve. 92 Grants in respect of specific fixed assets acquired are shown as a deduction from the cost of the related assets.

9.3 Government grants/subsidy are accounted on realization basis.

10. FOREIGN CURRENCY TRANSACTIONS

10.1 Transactions denominated in foreign currency are accounted at the exchange rate prevailing at the date of the transaction.

10.2 Current assets, foreign currency loans and current liabilities are converted at the exchange rate prevailing as at the year end and the resultant gain/loss is adjusted to cost of fixed assets, if the foreign currency liability relates to fixed .assets, and in other cases is considered to revenue.

11. LEASE Lease rentals are expensed with reference to lease terms.

12. RETIREMENT BENEFITS 121 Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation.

12.2 Provision 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. I. CONTINGENT LIABILITIES

1.1 Claims against the Entity not acknowledged as debts Rs (Previous year Rs. 12 In respect of . . Bank guarantee given by/on behalf of the Entity Rs (Previous year Rs Letters of Credit opened by Bank on behalf of the Entity Rs. Bills discounted with Banks Rs (Previous year Rs. ) (Previous year Rs. 13 Disputed demands in respect of : Income Tax Rs. (Previous year Rs. ) Sales Tax Rs. (Previous year Rs. Municipal Taxes Rs (Previous year Rs. )

1.4 In respect of claims from parties for non-execution of orders but contested by the Entity Rs. (Previous year Rs._ )

2. CAPITAL COMMITMEN'IS 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, LOANS AND ADVANCES In the opinion of the Management, the current assets, loan and advances have a value on realization in the ordinary course of business, equal at least to the aggregate amount shown in the Balance Sheet.

5. TAXATION In view of there being no taxable income under Income Tax Act, 1961, no provision for Income Tax has been considered necessary. puTh_11,-...arcrg 3(i)1 sriTTI TFY -1711751 XrctitrRTT 4 7

6. FOREIGN CURRENCY TRANSACTIONS Arijount Rs.) Current Year Previous Year

6.1 Value of imports calculated on C.I.F. Basis — Purchase of finished goods — Raw materials & components (including in transit) — Capital Goods — Stores, Spares and Consumables

6.2 Expenditure in foreign currency • a) Travel b) .Remittances and Interest payment to Financial Institutions/Banks in Foreign Currency • c) _Other expenditure ;Cotiitnission on Sales Legal. and profesaional expenses *s. • --:"Mikellaneouti Expenses Value of Exports oh FOB basis

6.4 Remuneration t6 auditors As Auditors — Taxation matters — For Management services — For certification Others

7. Corresponding figures for the previous year have been regrouped rearranged/wherever necessary. Schedules 1.to 26 are annexed to and form an integral part of the Balance Sheet as at and the Income and Expenditure Account for the year ended on that date. NOTES, INSIRUCTJONS AND ACCOUNTING PRINCIPW FOR 4E;OMPILATION OF FINAliCIALSTA1EMENTS

(1) The financial statements (viz.,'Balance Sheet'and IticoMe and Expenditure Accotint),shall be prepared on accrual basis; and shall be in the form suggested,.nr as hear thereto as possible. If the information required to be given under any Of the item or sub-item in this Form cannot be conveniently ti included in the Balance Sheet or the bicome:and Expenditure account itself, as the case may be, it can be furnished in a separate Schedulew. SCheduleS to be annexed to and forming part of the Balance Sheet o'r the Income and expenditure Account, This isrecommended where, itemsare numerous.

(2) A statement of all significant accounting policies adopted in the preparation of the Balance Sheet and the Incopae and Expenditure Account shall be included in the financial statements, and the significant Accounting Policies should be disclosed at one place. Accounting Policies refer to the specific accounting principles :0 the method of applying those principles adopted by the Entity in the preparation of the financial Statements. Where-any of the accounting policies is not in conformitywith accounting standards, and the effect of departures from accounting standards is material, the particulars of the departure shall be disclosed, together with the reasons therefor and the financial effect thereof, except *here such effect is not ascertainable. . Accounting policies shall be applied consistently from one financial year to_ the next. Any change in the accounting policies which has a material effect in the cur rent period or which is reasonably.expected to have a material effect in latter periods, shall be disclosed. In case of change is accounting policies which has a Material effect in the -current period, the amount by which any item in the financial statements is affected by Such change shall also be disclosed to the extent ascertainable. Where such arriount is not ascertainable, wholly or in part, the fact shall be

(3) • 48 THE GAZETTE OF INDIA : EXTRAORDINARY

(4) The accounting treatment and presentation in the Balance Sheet and the Income and Expenditure Account of transactions and events shall be governed by their substance and not merely by the legal form In determining the accounting treatment and manner of disclosure of an item in the Balance Sheet and/or th. Income and Expenditure Account, due consideration shall be given to the concept of materiality. Provision shall be made for all known liabilities and losses even though the amount cannot be determined with substantial accuracy (and the amount of provision represents only a best estimate in the light of available information). `Provision' means any amount written off or retained by way of providing for depreciation, renewals or • diminution in value of assets, or retained by way of providing for any known liability, the amount of which cannot be determined with substantial accuracy. • Provisions shall be made for contingent loss if :

(a) it is probable that future events will confirm that, after taking into account any related probable recovery, an asset has been impaired or a liability has been incurred at the balance sheet date, and

(b) a reasonable estimate of the amount of the resulting loss can be made. If either of the above conditions is not met, the existence of the contingent loss shall be disclosed by way of a note to the Income and Expenditure account, unless the possibility of the loss is remote.

7. Where any amount written off or retained by way of depreciation, renewals or diminution in the value of assets or retained by way of providing for any known liability is in excess of the amount which is considered reasonably necessary for the purpose, the excess shall be treated as a reserve and not as a provision.

8. Revenue shall not be recognized unless :

(a) the related performance has been achieved;

(b) no significant uncertainty exists regarding the amount of the consideration; and

(c) it is not unreasonable to expect realisation and ultimate collection.

9. Separate disclosure shall be made in the Income and Expenditure Account in respect of :

(a) "Prior period" items, which comprise material item of income or expenses which arise in the current period as a result of errors or omissions in the preparation of the financial statements of one or more prior periods.

(3) "Extra-ordinary" items which are material items of incomor expenses that arise from events or transactions that are dearly distinct from the ordinary activities of the entity and, therefore, are-not expected to recur frequently or regularly.

(c) Any item under the head "Miscellaneous Expenses" which exceeds I per cent of the total turnover/ gross income of entity or Rs. 50,000/- Whichever is higher. This shall be shown against an appropriate account bead in the Income and Expenditure Account.

(d) Any item under the head "Miscellaneous Expenses" which exceeds 1 per cent of the total turnover/ gross income of entity or Rs. 50,000/- whichever is higher. This shall be shown as a separate and distinct item against an appropriate account head in the Income and Expenditure Account.

(10) The Schedules referred to in the form, the accounting policies and explanatory notes shall form an integral part of the financial statements.

(11) Notes to the Balance Sheet and the Income and expenditure Account shall contain the Explanatory material pertaining to the items in the Balance Sheet and the Income and Expenditure Account.

(12) The figure in the Balance Sheet and Income and expenditure Account, if rounded off, shall be rounded off as below : Amount of turnover (in Rs) Rounding off to (Rs.) Less than One lath Hundred One lakh or more brit less than one crore Thousand One crore or more but lessthan one hundred crore I.akh One hundred Or more but less than on thousand crore Crore

(13) Reference may also beTnade to the enclosed Notes and Instructions for compilation in relation to in the formats suggested. I • • •

(5)

(6) • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • a • • • • • • • • • tIPT II-- taus 3(i)] 1,41-T WE ZI zt Li X 3-MINT711 49 NOTES AND INSTRUCTIONS FOR SCHEDULES CORPUS/CAPITAL FUND AND LIABILMFS

SCHEDULE I - CORPUS/CAPTTAI FUND

(a) CorPus/Capital Fund is akin to Capital, Share Capital or Owners',Funds. It comprises amounts received by way of contributions specifically to the Corpus, as increased/decreased by the net operating results shown in the Ineome and Expenditure Account (other than surplus, if any transferred to any Reserves or Earmarked Funds).

(b) • The Opening BilariCe, Additions to, Deductions from and Closing Balance of the Corpus/Capital Fund shall be shoWn under this head,

(c) Additions to the Corpus Fund shall be net of transfers, if any, to any Reserve or Earmarked Fund required under statute or as per applicable 'regulations. NOTES AND INSTRUCTIONS FOR SC HEDUIES CORPUS/CAPIfALEijNiANIiLIABIIII

SCHEDULE 2 - RESERVES AND SURPLUS

1. CAPITAL RESERVES : :Opening Balance The,,expressipn !capital reserves',,shall not include.any amount regarded as free • Additions during the year for, distribution through the Income and Expenditurp:Account. Surplus on • Deductions during the, Year revalusOon should be treated as Capital Reserve andshor; separately. Surplus ott %tit/181160n of financial statements of foreign branches, if any, is not a revaluation reserve. To reflect effects of changing prices; fixed assets otherwise stated at historical costs, are revalued and the historical cost subitituted by a revaluation, normally done by competent valuers. Such substitution resulting in an-upward revaluation is reqtiired to be shOwn as a "Revaluation Reserve" This reserve is an unrealized gain and should not be credited as income in the Income and Expenditure Account. These would comprise Special reserves requires to be created pursuant to any statutory or regulatory. requirement applicable to the Entity; and if so, should be clarified in the Notes on Accounts in Schedule 27.

4. GENERAL ItESERVE: • Opening Balanc.e • Additions during the year • Deductions during the year Notes - General,

(a) Movements various categories of reserves should be shown as indicated in the schedule.

(b) The expression 'reserVe'4hall not include any amount written off orreiainedby way of proifiding for depreciation, telie,a,a1S qlOninution in value of assets or retained by way of providing for any known NOTES AND INSTRUCTIONS FOR THE SCHEDULES CORPUS/CAPITAL FUND AND LIABILITIES

SCHEDULE 3—EARMARIciavENDovvmtsrr FUNDS Amount received as grants or assistance, or retained by the entity to be utilized for specific or earmarked purposes and remaining to be expended/utilizedicit the specific purpose for which these are intended, are required to be disclosed under this head. Such funds may be received in cash or kind from Government, Govt. agencies, institutions and other agencies etc.•and are subject tolcompli4nce-by.the entity, of certain stipulated terms and conditions. For this reason, the balances available and their utilization should be disclosed in the manner suggested in the Schedule. The Plan Funds received from the Central and/or State Governments are to be shown as distinct category of Fund.

2. REVALUATION RESERVE : • Opening Balance Additions during the year • Deductions during .the ye..a.r • .. . • . : • :tr.::

3. SPECIAL RESERVES': • Opening Balance , • Additions _during the year • Dedtictions diuMg the year The expression 'General Reserve' shall mean any reserve other than capital reserve and‘rexaluation reserve. This item will include all reserves, other than those separately classifi 726 G1/2007--7 • 50 THE GAZETTE OF INDIA : EXTRAORDINARY 1PART II--mac. 3(i)) 110 Other plan funds earmarked/endowed for any chair, house, building, Trust etc. are to be shoWn as distinct categcs,ry of Fund. The following shall not be reckoned as part of Earmarked Funds : •

(a) Grants/funds which have the characteristics of promoters' contribution which are of the nature of additiais• to the accretion Corpus Fund;

(b) Funds/grants received by the Entity as compensation for expenditure/losses incurred in the earlier years, as these would be reckoned only in the Income and Expenditure Account for the year. •

(c)' Non-monetary grants by way of capital assets or other resources, corresponding credit of which is of the nature of capital reserve, unless such grants are specified as irrevocable contribution to the Corpus. • Notes -General

(a) It is appropriate to ensure that the accretions to and utilization of earmarked funds is in accordance with the terms and conditions attaching to the same. •

(b) Earmarked Funds, considered their nature, are represented by specifically earmarked investments or othtri, • assets. • (c) Phin Funds received from the Central/State Governments are to be shown as separate Funds and not to be• rni:zed up with any other Funds.

(d) Records relating to fixed assets acquired/congtructed should be maintained for each earmarked fv-- • taken over and are incorporated in Schedule 8. • CORPUS/CAPITAL FUND AND LiAigurffis

SCHEDULE 4—SECURED LOANS AND BORROWING •

1. Central Government Indicate the nature of security and terms of repayment. Indicate the name o.

2. State Government State Govt. and nature of security and terms of repayment.

3. Financial InstitutiOna Includes borrowings/refinance obtained from Industrial Development Bank ol• India, Export-Import Bank of India, National Bank for Agriculture and Rural Development (including liability against participation •certificates, if any). W Normally these may in the ,form of Term Loans.

4. Banks •

(a) Term Loans

(b) Other Loans 5, Other institutions and agencies

6. Debentures and Bonds Includes borrowings/ refinance obtained from commercial banks (including cot operative banks), Term Loans need to be'segregated from other facilities. Includes institutions/agencies other than those mentioned above. The terms of redeniption of debentures and bonds should be stated with the earliest date of their redemption. Notes -General

(a) Information shall be given in each case as regards the nature of security given. •

(b) Secured loans and borrowings shall be such' as are against' hYpothecation/pledge/charge on the assets o• • r the entity. (C) The aggregate amount of loans under each head, as are guaranteed by the Central/State Govt. may also be

(d) Loans and borrowings include refinance from institutiongitild agencies and liability against participatio9 mentioned along with the fact that these are so guaranteed. , • certificates. Amount received by way of discount of debtors or receivables or rediscountof bills, shall not be shown a borrowings. • Interest accrued and due shall be_included under each sub-headAnterest accrued but not due shall not b. included under this head, but shall be shown as part of current liabilities. Unreconciled inter-branch outstanding entries at credit should not be shown as .borrowings. •

(h) Amount due within a period of less than 12 months as at the balance sheet date need to be disclosed. - financial However, for the purpose of the annual statements disclosure may be made of the aggrei....,zdh accumulated cost up to each year and of such fixed assets in respect of each fund, unless the assets are w

(e)

(f)

(g) S • • C • • • • • • • • • • • • • 0 e • 6 • • • • • • j+471 liftrr 3(i)1 -VI= _SI Lova : alETWIT'71 51 CORPUS/CAP1TAL FUND AND LIABILITIES

SCHEDULE 5—UNSECURED LOANS AND BORROWINGS

1. Central Government Indicate the terms of repayment

2. State Government(s) Indicate name of the State Government and the terms of repayment.

3. Financial Institutions Includes borrowings obtained from Industrial Development Bank of India, Export- Import Bank of India, National Bank for Agriculture and Rural Development. Normally these may be in the form of term loans, pending creation of a charge on assets, bridge loans may be given as 'unsecured' loans. Includes borrowings obtained from Commercial Banks (including Cooperative Banks) irtdicate the nature of facilities. Overdrawn balances as per books do not constitute loans and generally arise " due to cheques issued in excess of book balances. Such balances can be shown • -as loans only where the entity enjoys or is granted overdraft facility.

5. Other Institutions and agencies Includes loans from institutions/agencies other than those mentioned above.

6. Debentures and Bonds The terms of redemption of debenture and bonds should be stated with the earliest date of their redemption. ' • •

7. Fixed Deposits These comprise deposits received from public or otherwise for fiscAperiods and against no security. Notes-General

(a) Unsecured loans and_,bonowings comprise amounts in respect of which no assets of the entity is charged as secinity or encumbired.

(b) Interest accrued and due shall be included under each sub-head. Interest accrued but not duo shall not be Included under this head, big shill be shown as part of current liabilities. ;(c) Asnount due within a period Of leas than 12 months as at the balance sheet date need to be disclosed, CORPUS/cAPITAL FUND 4v.iD111ABrunEs salEDUll 6—DEFERRED auggr

(1) Acceptances'andOther similar long•terift obligations contracted in respect of acquisition of assets, the liability for payment of which falls in periods longer than .12 itonths as at the date of the balance sheet should be included here:..

(2) If the assets aro charged at security or encuMbered corresponding to the liability, this fact should be stated. ) If the acceptances are also guaranteed for repayment by the Government, any Govt. agency, bank, institution • or other body/entity, this fact shouldielsobe stated.

(4) 'Amount due Within one year of the date of the balance sheet need to be Separately disclosed CORPUS/CAPITAL FUND AND LIABILITIES

SCHEDULE 7—CURRENT LIABILITIES AND PROVISIONS Included under this sub-head would be drawer's assent on bills of exchange to the order of the drawer. The amounts to be shown against this sub-head shall comprise amounts owned by the entity in favour of others on account of goods purchased or services rendered or in raipeet of contractual obligations, These treed to be segregated for goods' end shown separately. The liability against this sub-head shall comprise amounts received-in-rait..poet of which goods or services have yet to be supplied/rendoNd or for which value haslet to be given, and includes advance subscriptions.

4. Banks A. CURRENT. IIMILMES L Acceptances

2. Sundry creditors

(a) For goods

(b) Others

3. Advance received • 4resser ssIWINISMIM4001 2?.t1} llefigte r ''' Where immovable properties are purchased/acquired by paying a conirosii.L. cost, a reasonable/reliable estimate should be made of the land cos: and show.; • separately.. Leasehold land should be amortised over the period of lease unless the lease is in perpetuity. • • • • • • • -••••••■■•••••• •••••••11110/1•14••■•••■•■• - 52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART D—SEC. 3(i)J

2. Gratuity

3. Superannuation/Pension Accumulated Leave

5. Trade Warranties/Claims

6. Other. Current Liabilities

4. Interest accrued but not due

(a) Secured Loans/Borrowings

(b) Unsecured Loans/Borrowings

5. Statutory Liabilities

(a) Overdue

(b) Others • • • • • • • • • • • • • • • • • • •

6. Others Includes interest accrued up to the year-end but not due secured/unsecured loans and borrowings. These comprise liabilities in term of the Central/State laws governing the Entity; and includes unpaid liability for tax deductei d at source under the Income Tax Act, 1961, statutory bonus, provident fund, pension, gratuity, ESI interest to SSI Units on their overdue, sales tax, exercise, customs duty, and other statutory levies. Overdue liabilities are undisputed amounts which are due and remain unpaid beyond the normal due date/stipulated period i.e. those are in default. These would include amounts not covered by the other sub-heads. Any material amount included under this sub-head may be separately shown indicating the nature thereof. Overdrawn bank balances as per books, where the entity does not have any sanctioned limits/overdraft facilities, shall also be included under this sub-head, or separately disclosed as "Overdrawn bank balances in excess of book balances"-. Notes - Geisers! A Current liability is one which falls due for payment within a relatively short period, normally not more than 12 months. B. PROVISIONS L For Taxation Provision needs to be made and retained based on the status of Tax matters as at the year-end. Provision for liability towards gratuity payable on death/retirement of employees needs to be accrued on actuarial basis, and provided upsto the year-end. Provision for liability payable towards superannuation of employees needs to be accrued on actuarial basis, and provided up to the year end. Provision for liability towards accumulated leave encashment of employees needs to be accrued on actuarial-basis, and provided up to the year-end.' Where the entity is manufathiring/processing goods for sale, it may be liable to trade warranty risks, whiCh need to be provided for on.a reasonable/rational basis. These need to be specified, and shall not include provision for doubtful deb •t advances, which shall be reduced from the relevant asset heads. -rip Notes - General Provision is an amount written off or retained by way of providing for depreciation or diminution in the value of assets, or retained by way of providing for a known liability, the amount.ofyihich cannot be determined with substantial accuracy. • ASSETS

SCHEDULE S—FLXED ASSETS :

1. LAND

(a)Freehold

(b) Leasehold 2 BUILDINGS

(a) On freehold land As far as practicable, distinction may be made between factory and office 41° buildings' for purposes of provision for depreciation at different rates. • • s. • •••■• • • ■••••■-• LITM 11-- +.9ius 3(')l (N 7P-13( 3-117t41 1 53

(b) On leasehold land VEHICLES

5. FURNITURE, FIXTURES • • • • • • • • •

6. OFFICE EQUIPMENT Buildings/premises shall be those which are intended to be wholly/partly used for the ptirposes of the activities of the Entity and would not include "Investment Properties". Superstructures on leasehold lands should be depreciated to be co-terminus with the amortization of land, unless the superstructures have a shorter life. Buildings shall include roads, bridges, and culverts. included under this Sub-head would be items like : Earth moving Machinery - Boilers Furnaces Generators - Dyes/Mould - 'MachinerY Used for specific industry/services like Building contractors, in hospitili/clinics, processing units, hydraulic works (including pipelines), Tool moms. Other items used for manufacture/processing etc. Separate Account heads should be maintained in the ledgers and kept reconciled with the Fixed Assets registers. Disclosure of information under the above sub-heads is encouraged. included under this Sub-head would be items like - Tractors/ Trailers - 'Trucks, Jeeps and Vans Motor Cars Motor Cycles; Acoters, Three Wheelers and Mopeds Rickshaws Separate Account heads should be maintained in the ledgers and kept reconciled with the Fixed Assets registers: Disclosure of information undet,the above sub-heads is encouraged. included under this Sub-head would be items lik4:

(a) Cabinets/Almirahs/Filing Racks

(b)Air-COnditioners/Air Conditioning Plant

(c)Air Coolers

(d)Water-Coolers

(e)TablisichairsiSofas/Carpets

(f)' Wooden pakitiOnsitemporary. structures

(g)Voltage Stabilisers, UPS Systeme.

(h)Other ItemS Separate 4Ccouni heads sOUld be maintained in the ledgers and kept reconciled With the TiitedAssits fettititi, Discloitire of information under the abli+eitilY-heads is encourared,lor material amounts. included under this Sub-head would be items like

(a) Typewriters

(b)Photocopiersiduplicators

(c) Fax Machines Separate Account heads should be maintained in the ledgers and kept reconciled with the Fixed Assets registers. Disclosure of information under the above sub-heads is encouraged, for material amounts.

(c) Ownership Flats/Premises

(d) Superstructures on Land Not belonging to the Entity

3. PLANT, MACHINERY & EQUIPMENT ]:.:-, ,=: ,..,,-:,;:,swImittemm.',&?,.4:6W9tWIMTMAIMnftWo.f. MISMINWPP. ZtoRkw epirk.NA • - THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEc. 3(i)] • I. CO iviPU i ER/PERIPHERALS Computers, Printers and their penpherais like the Floppies, CDs, Software etc. would be the items tinder this head. Separate Account heads should be maintained in the ledgers and kept reconciled with the Fixed Assets registers. Disclosure of information under the above sub-heads is encouraged, for material equipment. & FT ECTRIC INSTALLATIONS included under this Sub-head would be items like

(a) Electrical Machinery

(b)Electric Lights/Fans

(c) Switch gear instruments

(d)Transformers

(e) Electric Wiring and fittings Separate Account heads should be maintained in respect of the above items and kept reconciled with the Fixed Assets registers. Disclosure of information under the above is encouraged, for material amounts.

9. LIBRARY BOOKS In some cases the number of Library Books could be very large or there may be an established Library. In such cases these books may be disclosed as a separate category of assets. Library books will include books/journals/ information stored in CD ROMs.

10. TUBEWELLS & W. SUPPLY SYSTEM Tubewells and Water Supply Systems may be shown as a distinct category.

11. CAPITAL WORK-IN-PROGRESS Fixed assets in the course of construction should be shown against this head till they are ready for their intended use. Plant, machinery and equipment acquired and pending installation should also be included here. Notes - General

1. Fixed Assets are those assets which are held with the intention of being used for the purpose of producing or providing services and not held.for sale in the normal course of trade.

2. Under each sub-head shOuld be shown :

(a), the. cost .ox the valuation as at the beginning: of the year.

(b) additionyduring the year (both acquisitionsand by way of grants)

(c) deductions (including sales, disposals, write-offs) during the year.

(d) the total cost/valuation as at the year-end:

(e) depreciation up to the previous year-end, tliat'on additions/deductions during the year and the total accumulated depreciation up to the year-and.

(f) the net block of the assets as at the year-end.

3. The accounting policy relating to accounting for fixed assets acquired (including by way of grants or at concessional rates), or constructed should be disclosed along with the method adopted for depreciation/ amortization.

4. Where sums have been written up for any assets due to their revaluation, the basis thereof should be disclosed; and every balance sheet after the first Balance Sheet subsequent to the revaluation should show the revised figures for a period of five years with the date and amount of revision.

5. Where grants relating to specific fixed assets are received and these are equal to the whole or virtually. the whole of the cost of the asset, the Fixed assets should be shown in the Balance Sheet at a nominal value. Alternatively; grants relatable to depreciable fixed assets may be treated as deferred income and recognized in the Income and Expenditure Account on a systematic and rational basis over the useful life of such assets i.e. such grants should be allocated to income over the periods and in the proportions in which depreciation is charged. Grants relatable to non-depreciable assets should be credited to "Capital Reserve", unless there arc preconditions requiring fulfilment. 54 • • S 9 • • • • • • • • • 3 3 • • • • • • • • • • • • • • • • • • • • • • • • • • o, • • • • • 1,7i 4 : 311:11 WTI 55 [t-p1 II—(.1/1-6 3

6. Depredation Depreciation shall be provided so as to charge the depreciable amount of a depreciable asset over its useful life. Depreciation is, a meagree of the wearing out, consumption or other loss of value of a depreciable asset arising from use, ifiltiiiiott Of timi or obsolescence through technology and market charges. It includes amortization of assets the usefuHife of which is determined and depletion of wasting assets. For this purpose:

(a) Depreciableasiet means an asset whibb--- i is expected to be used .during more than one accounting period, and iL haii a limited usefultiife; and iii. is held by the entitAffor. use in the Pr9duction or supply of goods and services, for rental to others, or for adniiiiiiititive purpose and not for the purpose of sale in the ordinary course of its buttittess/opentfing attivities. . • ..

(b) depreciable amount -oft depreciable 'asset means its original cost, or other amount substituted for otiginitfivit in die financial statements less the residual value.

(c) Useful life Means either— .1. thperiod,over which, a depreciable asset is expected to be used bythe Entity, or ii. the number tif production or similar units expected to be obtained from /he use of the asset by the.:Entity.

SCHEDULE 9—INVESTMENTS - FROM EARMARKED/ENDOWMENT FUNDS:

1. 'Government Securities Indudes-Central and State <Government securities and Government Treasury These securities should be _shown at •cost/book value. However, the difference between such value and market value should be given in the notes to -..the Balance Sheet.,

2. Other approved Securities Securities other than Government Securities, treated as approvedsecurities (such as Trustee securities), should be included here.

3. Shares - Investments in shares of companies and corporations not included in item 2 should be included here. • . Debentures andlikinds . Investments in debentures and•-bisnds of companies, and Corporations not .'• ." --•i4 ,1•Inclailed in item 2 should be-included here. . „„.. .•• •

5. ". Subsidlarle4e and/or JOInt verittyes IfiVestinerits in subsidiariesiaisociate entities should-be included here. An entity , ....,, • . ... • shall be treated as a 'subsidiary' or joint venture, if the entity exercises control over the composition of manageinent/governing body, with or without any r . financial investment therein. • •Atrentity will be considered as subsidiary,for the impose (if this classification . • .• • 25%•of the corpus of •that ent4 is ted by the entity as at the , - bdighmhtly.offthe year • •-• • . • • ••• • • • • • . •

6. Others (to be specified), . Includes residuatinvestmenti, ifáy, IlIce.ctimmercialpaper, investments (to be • < - , , • .-:, specified) in Mutual Funds; artotkg inst9mo.nts.,,not being in the nature of • sharestde.bentUreitbonds.lnyestme4in rtisi,4pky, would also be included • „. here. Notes General , ::;;• ••-. - 0- • • 0 • • • . • . L The thestvajue In,aggregstoi the depreciatiorrikaggregate,and net value of investments are to be separately disclosed. Approved securities (covered by,l _and 2 above) ampiquired lio,biftwcatecl into "permanent- . - and 701100 cgospiss forvAlAtion and determination of shortfall in valug.

2. . . • (a) Investments can either be "Long.term'? or .`pennarient." or

(b).-.VUMPtit Investment" means an investment whicluis.by its veiy nature, readily realizable and is . : intended to he held for not more than one year from the date on which it is made. „.. . , • • Such investments Should be shown at lower of cost or their fait value, which shall be determined on individual investment basis and i.. shortfall shall be provided, while appreciation shall be ignored. • 56 THE GAZETTE OF INDIA ; EXTRAORDINARY [PART II—Sac:. 3(i)] •

(c) Long-term investments are those investments which are other than current investments, and these are intended to be held for the purposes of capital appreciation and yield. Such investments are held at cost and shall be reduced when there is a decline, other than temporary, • in their value-reduction being made for each investment.

3. Investments held against earmarked/endowment funds need to be separately disclosed. S

4. Investment in properties, if held, shall be shown at cost less depreciation in the same manner as in the case of fixed assets. •

5. The entity shall disclose the Accounting Policy in relation to investments, their cost, depreciation and •

6. My premium paid on acquisition of permanent investments shall be amortised on a time proportion basis upto the date of their maturity. Discount on acquisition shall not be amortised. Carrying value - both for long-term & current investments. • •

7. Matured investments, not realized may be separately diSClOsed. • SCHEDULE 10—INVESTMENT - OTHERS: • ,. • 1. Government Securities Includes Central and State Goverwent,securities and Government Treasury These securities should, e. Alum) ,at cost/book value. However, the • difference between such value and market value should be given in the notes to the Balance sheet. • 2 Other approved Securities Securities other than Government Securities, treated as approved securities (such as Trustee securities), should be included here. •

3. Shares Investments in shares of companies and corporations not included in item 2 • Should be included here. . Debentures and Bonds Investments in debentures. and bonds of companies and Corporations not included in item 2 should be included here.

5. Subsidiaries and joint ventures Investments in subsidiaries/aSsociate entities should be included here. An entity • shall be treated as a 'subsidiary' or joint venture, if the entity exercises control over the composition of management/governing body, with or without any • financial investment therein. An entity will be considered as subsidiary for the purpose of this classification if more than 25% of the corpus of that entity is held by the entity as at the • beginning of theyear.

6. Others Includes residual investmentsidf any, like commercial paper, investments (to be • specified). in Mutual Fund and, other instruments not being in the nature of shareSidebentures/bonds. InVeitment in 146pertieS, if any, WOuld also be included • here. Votes - General

1. The Gross value in aggregate, the depreciation in aggregate and net value of Investments are to be separately • disclosed. Approvedseetnities [covered by 1 and 2 above] are required to be bifurcated into "permanent" and "current" categories for valuation and determination of shortfall in value. •

2. (a) investments can either be "Longterm" or 'permanent" or "Current".

(b) "Current Investment" means an investment which is by its very nature, readily realizable and is • intended to beheld for not more than one year ft6to the date on which it is made. • Such investments should be shown at lower of cost or their fair value, which shall be determined on • individual investment basis and the shortfall shall be provided, while appreciation shall be ignored.

(c) L.6ng?•termiriiiestmenCs-tae those which are other than current investments and these are intended to • be held for-thelmirpose of capital appreciation and- yield. Such investments are held at cost and shall be reduced when there is a decline, other than temporary. • in their value:-redUction being made for each investment. • 3. Investments held against earmarked/endowment funds are disclosed in Schedule 9.

4. Investment in Properties, if held, shall be shown at cost less depreciation in the same manner as in the c:se • of fixed assets. • • • • • riTrrt 11— 7givr 3(i) virrd (1,44,1 : aff1114171 •

5. The entity shall disclose the Accounting Policy in relation investments, their cost, .depreciation and carrying value - both for long-term and current investments.

6. Any premium paid on acquisitidn of permanent investments shall be amortised on a time proportion basis upto the date of their maturity. Discount on acquisition shall not be amortised.

7. Matured investments, not realized may be separately disclosed.

SCHEDULE 1 1---CURRENT ASSETS, LOANS, ADVANCES ETC : A. CURRENT ASSETS

1. jnventories : Inventories comprise tangible property held for sale in the ordinary course of business, or in the process of production for such sales, or for consumption in the production of goods or services for sale, including maintenance supplies and consumable other than machinery parts

(a) Stores and Spares

(b) Loose Tools

(c) Stock-in-trade. - Finished Goods - Work-in-Progress - Raw Materials

2. SundrrDebtors

(a) Delfts Outstanding for a period exceeding six months

(b) Others

3. Cash balance in hand (including cheques/drafts and imprint)

4. 3ank Balances :

(a) With SCheduled Banks - On Current Accounts - On Deposit Accounts (includes margin money) - On Savings Accounts

(b) With Non-Scheduled Banks - On Current Accounts - On Deposit Accounts (includes margin money) - On Savings Accounts Post Office-S.avings Accounts 726 GI/2007-8 Ba.iis of valuation of inventories should be disclosed Finished goods would include goods purchased/produced and lying in hand at all loans of the entity Raw materials would also include parts or components used or consumed in the. processof production of goods for sale Debtors comprise persons from whom amounts are due for goods sold or services rendered or in respect of contractual obligations Debts considered good for recovery and, those considered doubtful shall be shown separately. Provision for Doubtful debts, if made, should be shown as a reduction from the amount of debts considered doubtful. Amounts held as bank balances against earmarked/endowment funds should be separately disclosed. Where any deposit accounts are pledged or charged as security or are encumbered, the fact should be disclosed Overdue/Matured Deposits fbould be septwattrirdisolosed. . • • • '• : t-tsl.rxrxtmc-mitump.o.L.I . '4314M3i .92!"ARRW•Kaille,P*M„ , • 58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—Sec. 3(i)1, ASSETS

SCHEDULE I I CURRENTASSETS, LOANS, ADVANCES ETC.: B. LOANS, ADVANCES AND OTHER ASSETS

1. Loans Loans and Advances as are considered good and recoverable should be disclosed. Doubtful amounts, if any, should be stated under each subhead, and provision if made, should be shown as a reduction therefrom

(a) Staff Interest accrued on interest bearing staff loans should be accounted notwithstanding that actual recoveries of interest might commence after repayment of principal.

(b) Other entities engaged in activities/ Irrevocable grants/subsidies/donation to such entities shall not be included objectives similar to that of the entity • here. If interest-bearing, the amount of interest earned up to the year-end should be adjusted. • • • • • • • • • • • (c) Other (specify)

2. .Advances and other amounts recoverable in cash or in kind or for value_to be received :

(a) On Capital Account

(b) Prepayments

(c) Others

3. Income accrued Advances to suppliers/contractors for capital works should be shown-1410 against this sub-head This includes prepaid expenses. • This would comprise receivables other than the debtors. • Both 'Income accrued and due' and 'income accrued but not due' up to the year-end should be included under this head.

(a) On Investments from Earmarked/ . Endowment kinds

(b) On Investments-Others

(c) On Loans and Advances

(d) Others (includes income due unrealized-Rs..) • Income on Investment from Earmarked/Endowment Funds and that on • Other Investment should by shown separately. • If uncertainty attaches to realization or ultimate collection, income should • not be recognized, and if recognized, should be pro,:rided for Dividends should be recognized based on the date(s) of their declaration • Separate disclosure should be made in respect of income accrued, due •

4. Claims Receivable : but not realized. 11. Only claims, which are considered good and realizable, should be included. • INCOME AND EXPENDITURE ACCOUNT-LNCOME • SCHEDULER INCOME FROM SALES/SERVICES • INCOME FROM SALES :

1. Income from Sales Sales comprise the aggregate amount for which sales are effected. Thesc •

(a) Sale of finished Goods would be shown net of trade discounts, rebate and returns. •

(b) Sale of Raw materials •

(c) Sale of Scraps Sales are complete when significant risks and regards of ownership gc transferred from the seller to the buyer, irrespective of the time of paymen t or delivery of the goods • Disclosure cf export sales should be made separately • • 4111 • •1 I 4 ' • Income from Services

(a) Labour and Processing Charges

(b) Professional/oonsultancy Services

(c) Agency Coraniission and brokerage

(d) Maintenance Services (ektiipment/ Property)

(e) Othestr(VeCify)

SCHEDULE 13—GRANTS/SUBSIDIES : (Irrevocable Grants & Subsidies Received)

1. Central Government.. ;.. ' • ••

2. Stage Government(s)

3. Government Agencies .e • ' " 4, Insdtutiods(Welfare Bodies

5. International Organisations 6, Others (Specify) agairMaii=egilitiagiditai24

1. inns:10'11e, 2, Annual Foos/subscriptions • 3, SerainariPtogram Fees • 4, Consultant:440,4i • • 5 Others (Specify) • • • • • ' • • Or, • • • • • • • • • - 0 • 1̀477‘ c-Nirkfti 3n:Tim-K-7 59 Income must be shown at gross figures and Tax Deducted at Source should be indicated separately Labour and processing charges realizable for processing/tabrication of goods/materials of other entities should be disclosed against this subhead Consultancy charges and fee for rendition of professional services by the entity should be included under this sub-nisd. Where the entity acts as a broker or agent for arranging supply of goods/ services of others, i.e. without acting on a principal to principal basis, the commission and brokerage income earned would be shown against this sub-head. Where the entity undertakes maintenance contracts for equipment or property etc. the income earned up to the year-end from thissourcc should be included under this sub-head. Grants, Subsidies or other similar assistance received for the general purposes and objectives of the Entity, on an irrevocable basis, or to cover expenditure incurred in prior periods, shall be included in this Schedule. . . 1, • • • , These grants etc. are without any conditions attached as to their utilization and are of the nature of non-refundable amounts which are to be approppriated to income. The gross receipt shall be shown against each sub-head, and grants/ subsidies which are given in turn to other institutions/organizations on irrevocable basis, as expenditure should be considered in Schedule 22. rcrrrt II.— 'S Accounting policies on each item will have to be disclosed. In case the Foes like Entrance Fut, subscriptions 0)c, are in the nature of capital receipt, such amount ahculd so to the Corpus Fund/Capital Fund, Otherwise such fees will be incorporated in this schedule. In case the major activities of tie Entity toe to organize seminar/workshop and/or provide consultancy services, such income should form part of the Schedule 12. Ths illy'se receipts-should be sown here. Expenditure incurred on seminar/ Workshops, consultancy etc. should be shown As ether administrative expenges' in the Schedule 21. • • • 60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II —Sac. 3(i)]

SCHEDULE 15—INCOME FROM INVESTMENTS : • • 1. Income from investments shall be disclosed at gross figures and tax deducted at source is to be stated separately. Interest on Govt. securities shall comprise 411

(a) interest earned at coupon rate upto the last applicable date of interest, i.e. interest accrued & due; and

(b) interest accrued thereafter upto the year-end at the coupon rate •

3. Income on bonds and debentures would include discount accrued upto the year-end on bonds issued at a discount, to be redeemed at par or on premium, based on the terms of their issue.

4. Dividends shall be accrued, based on the dates of declaration thereof i.e. when the entity has a right to receive the same. •

5. Rents shall be shOwn as income on Investment of properties, any

6. Interest claimed on overdue/matured investments shall not be recognized unless pre-conditions for such recognition are satisfied •

7. Distinction should be made in respect of income on Investments : a) Owned by the Entity; and • b) those held against earned/endowment funds. •

8. At the year-end total of the income on inves,tment from earmarked, endowment funds should be transferred to the funds through • Schedule 3. •

1. Interest

(a) On Govt. Securities

(b) Other Bonds/Debentures

2. Dividends

(a) on Shares

(b) on Mutual fund Securities

3. Rents 4, Others (Specify) • • • 3 • Accounting policies on each item will have to be disclosed. •

SCHEDULE 16—INCOME FROM ROYALTY, PUBLICATION ETC :

1. Income from Royalty

2. income from Publications • • Co

3. Others (Specify) In case the major activities of the Entity are to publish books, journals, documents etc. such income should form part of the Schedule 12. The gross receips should be shown here. Expenditure incurred on publication etc. should be shown as other administrative expenses' in the schedule 21.

SCHEDULE 17---DTIEREST EARNED :

1. On Term Deposits : 1. interest income earned should be shown a gross figures and tax deducted at source is to be stated separately. •

(a) With Schedules Banks

(b) With Non-Scheduled Banks

(c) With Institutiops

(d) Others

2. On Savings Accoimts

(a) With Schedules Banks

(b) With Non-Scheduled Banks

(c) Post Office Savings Accounts

(d) Others

3. On Loans:

(a) Employeesi'Staff

(b) OtherS

4. Interest on Debtors & Other Receivables

2. Distinction should be made in respect of income; a) on assests owned by the Entity; and b) those held against earmarked/endowment funds; • • • • • • • • • • • •

(a) Owned assets

(b) Assets acquired out of grants or received free of cost

2. Export incentives realized

3. Fees for Miscellaneous Services Export incentives claimed and no realized upto the year-end shall not be included in Income. Items of materials amounts included in Miscellaneous Income should be separately disclosed.

4. Miscellaneous Income

SCHEDULE 19----INCREASE/(DECRFASE) IN STOCK OF FINISHED GOODS & WORK-IN-PROGRESS : • C S • • • • • • • • • • S IP irTM 11— 1211rg 3(i)] %Tire T th.v1 Li : VI:MUM 61

SCHEDULE 18-0T1IFit INCOME:

1. Profit on Sale/disposal of Assets

(a) Closing stock - Finished goods - Work-in-progress

(a) Less : Opening Stock - Finished goods - Work-in-progress Sales proceeds/realization, net of the book value of the assets shall, if a surplus, be included under this sub-head. Accounting policies regarding valuation of stock should be declared. • • • • C • • • • •

SCHEDULE 20----ESTABLISHMENT IDCPENSFS :

(a) Salaries and wages The gross expenditure against each head including in respect of staff on deputation should be disclosed.

(b) Allowances and Bonus

(c) Contribution to Provident Fund

(d) Contribution to other fund (specify)

(e) Staff Welfare expenses

(f) Expenses on employees' Retirement and Terminal Benefits

(g) Others (specify) Notes—General Prior period items Statutory obligations of the entity towards provident fund, Employees' saate insurance, retirement benefits etc. should be disclosed clearly a~d1te .wise. In case of recoveries like fines, penalties etc. the same should not be deducted from the expense heads but included under 'Other Income' in the Schedule 18. Prior period and Extraordinary items shall be separately disclosed so that the effect thereof on the net expenditure for the year is known.

SCHEDULE 21—OTHER ADMINISTRATIVE EXPENSES Ere

(a) Purchase'

(b)' Labour and processing expenses

(c) Cartage and Carriage Inwards

(d) Electricity and Power

(e) Water charges

(f) Insurance

(g) Repairs and nic.intcr.ancc The gross expenditure against each head should be disclosed In case of recoveries e.g. rent recoveries, freight charges recovered, fines, penalties, damages from suppliers etc. the amount of such recoveries should not be deducted from the expenses heads but included under "Schedule 6-"Other Income" " • "N:``'..4.9WPW.500.NX,51W.WAIIRVMMIWIE51 ,94YMZIMMP4)&1095(46M01041400606X0/k4g440,11006040,it S • • THE GAZETTE OF INDIA : EXTRAORDINARY [P.aT II—SEc. 3(i)) 62 • • S • • • • • • • Cn) Excise Duty Prior period and Extraordinary Items &b all be separately-disclosed so Rent, Rates and Taxes that the effect thereof on the net Expenditure for the year is known. Vehicles running and Maintenance Postage, Telephone and Communication The list of heads is not exhaustive bu/ illustrative. As far as possible Charges only these heads of account should be used unless there is compelling Printing and Stationery reasons io add or delete any of these heads. Travelling and Conveyance Expenses Expenses on Seminar/Workshops *Purchases should be segregated between raw materials and stores Subscription Expenses for manufacture and for finished goods traded in. In case of manufacturing entities, 'Consumption of Raw Materials' and 'Stores' may Expenses on Fees be given instead of 'Purchases'. Auditors Remuneration Hospitality Expenses Professional Charges Provision for Bad and Doubtful debts/Advances Irrecoverable Balances Written-off Packaging Charges Freight and Forwarding Expenses Distribution Expenses Advertisement and Publicity Others (specify) INCOME AND EXPENDITURE ACCOUNT--EXPENDITURE

SCHEDULE 22—EXPENDITURE ON GRANTS, SUBSIDIES ETC.

(a) Grants given to Institutions/Organisations Grants, Subsidies or other similar assistance given to the Institutions/ Organisations for general purposes and objectives of the Entity, on an irrevocable basis, shall be included in this Schedule. Name of the Institutions/Organisations, their activities along with the amounts in each case should be disclosed

(b) Subsidies given to Institutions/ Organisations These grants etc. are with or without any conditions attached as to their utilization and are of the nature of non-refundable amounts which are to be appropriated as expenditure. The gross receipts shown against each sub-head in the Schedule 13, could be the sources of the grants/subsidies that are given, in turn, to other institution/organizations on irrevocable basis. The gross expenditure against each head should be disclosed. • • 0 0 INCOME AND EXPNDITURE ACCOUNT—EXPENDITURE

SCHEDULE 23—INTEREST :

(a) On Fixed Loans 1. Interest would include commitment charges.

(b) On Other Loans (including Bank Charges) 2. .Fixed Loans are loans which are for fixed period, like Term Loans.

(c) Others (specify) 3. Expenditure by way of interest as per Schedule 23 is the minimum disclosure requirement, The Entity should be encouraged to disclose interest expended asked on the sources of loans and borrowings as per the heads In Schedules 4 and 5. • • • • • • • • • • • • • S • 0 • • • • Trim v: 3(i)1 vriTc i 1'A4,( : 31141147171 63

SCHEDULE 26—CONTINGENT LIABILITIES, AND NOTES AND ACCOUNTS A. CONTINGENT LIABILITIES

1. Claims against the Entity not acknowledged as debts

2. Liability of partly-paid investments Liability on partly paid shares, debentures etc. is required to be stated.

3. Liability on account of outstanding forward exchange contracts

4. Guarantees and Letters of credit outstanding

5. Bills discounted

6. Other items for which the entity is contingently liable B. NOTES ON ACCOUNT'S

1. Commitment on capital Account not provided for

2. Other Notes Amount of outstanding forward exchange contracts at the exchange rates applicable as at the year-end should be stated. Liability towards Guarantees given by the entity or on its behalf and Letter of Credit§ outstanding as at the year-end are required to be disclosed. Bills disbounted outstanding as at the year-end need to be disclosed. Included here would be disputed statutory and other demands/claims, Bills rediscounted, commitments under underwriting contracts and other item,s for which the entity is contingently liable. This would arise in terms of contracts/arrangements in terms of which amounts would have to be paid for acquisition/ construction of assets. The amount, net of advances is required to be disclosed. [F. No. 10/2/04-EM] HARISH CHANDRA, Jt. Secy. Printed by the Manager, govt. Di Incii3 Press, Ring hoad, Mayapuri, New Delhi-110064 and Published by the oiler of Publications, Delhi-110054. • s • • .x4WAV-. WINellr ';-•4....e.;40,,,t • •••••,.' •• • Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44 Page 45 Page 46 Page 47 Page 48 Page 49 Page 50 Page 51 Page 52 Page 53 Page 54 Page 55 Page 56 Page 57 Page 58 Page 59 Page 60 Page 61 Page 62 Page 63

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