Section 5 in The Warehousing (Development and Regulatory Authority) Annual Statement of Accounts and Records Rules, 2010

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Union of India - Section

Section 5 in The Warehousing (Development and Regulatory Authority) Annual Statement of Accounts and Records Rules, 2010

5. Authorised signatory.

- The balance-sheet, income and expenditure account and receipt and payment account referred to in Rule 3 shall be signed by the Accounts Officer, if any, of the Authority and for the purpose of authentication, be signed by the Chairperson and a member of the Authority.FORM A(See Rule 3)The Warehousing Development and Regulatory Authority Balance Sheet as on 31st March.......................(Amount Rs.)

Corpus/CapitalFund and Liabilites	Schedule	Currentyear	Previousyear
Corpus/Capital Fund and Liabilities	1	…...............................................................	…....................................................................
Reserves and Surplus	2	….............................................................	…..........................................................
Earmarked/Endowment Funds	3	….............................................................	…...............................................................
Secured Loans and Borrowings	4	…..........................................................	…................................................................
Unsecured Loans and Borrowings	5	…........................................................	…..............................................................
Deferred Cresit Liabilities	6	…..........................................................	…...........................................................
Current Liabilities and Provisions	7	…...........................................................	…...............................................................
Total		….............................................................	….............................................................
Assets		…..........................................................	…................................................................
Fixed Assets	8	…...........................................................	…...............................................................
Investments from Earmarked/Endowment Funds	9	…..........................................................	…..........................................................
Investments-Others	10	…...........................................................	….................................................................
Current Assets, Loans, Advances etc.	11	…..........................................................	…..........................................................
Miscellaneous Expenditure(to the extent not written off or adjusted)		….............................................................	…................................................................
Total		…..............................................................	….........................................................
Significant Accounting Policies	24	…............................................................	….........................................................
Contingent Liabilities and Notes and Accounts	25	…............................................................	…................................................

FORM 'B'(See Rule 3)The Warehousing Development and Regulatory Authority Income and Expenditure Account for the Period/Year ended on 31st March ................(Amount Rs.)

Income	Schedule	CurrentYear	PreviousYear
Income from Sales/Services	12
Grants/Subsidies	13
Fee/Subscriptions	14
Income from Investment (income on Investment fromEarmarked/Endowment Funds Transferred to Funds)	15
Income from royalty, Publication etc.	16
Interest Earned	17
Other Income	18
Increase/(decrease) in stock of Finished gods andwork-in-progress	19
Total (A)
Expenditure
Establishment expenses	20
Other Administrative Expenses etc.	21
Depreciation (Net Total at the year-end-corresponding toSchedule 8)
Total (B)
Balance being excess of Income over
Expenditure (A-B)
Transfer to Special Reserve (Specify each)
Transfer to/from General Reserve
Balance beingsurplus/(Deficit) Carried to Corpus/Capital Fund
Significant Accounting Policies	24
Contingent Liabilities and Notes on Account	25

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st March ................(Amount-Rs.)

Schedule1-Corpus/Capital Fund :		Currentyear	PreviousYear
Balance as on the beginning of the year	…...........................	…..........................
Add : Contribution towards Corpus/Capital Fund	…...........................	….......................
Add/(Deduct) : Balance of net income/(expenditure) transferredfrom the Income and Expenditure Account	…....................	…...........................
Balance as the Year end

(Amount-Rs.)

Schedule2-Reserves and Surplus	Currentyear	Previousyear
1. Capital Reserve :As per last AccountAddition during the yearLess : Deductions during the year	….................................................................…...............................................................….............................................................	….............................................................…...........................................................…..........................................................
2. Revaluation Reserve :As per last AccountAddition during the yearLess : Deductions during the year	….................................................................…...................................................................….................................................................	…...........................................................................…....................................................................…...............................................................
3. Special Reserves :As per last AccountAddition during the yearLess : Deductions during the year	…...............................................................…..............................................................…..............................................................	…...........................................................................…...........................................................................…........................................................................
4. General Reserves :As per last AccountAddition during the yearLess : Deductions during the year	…..................................................................….................................................................…................................................................	…............................................................................…...........................................................................…..........................................................................
Total	…............................................................	…........................................................................

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st March ................(Amount-Rs.)

Schedule3-Earmarked/EndorsementFunds	Fund-Wise	Breakup	Totals
	FundWW	FundXX	FundYY	FundZZ	CurrentYear	PreviousYear
Opening balance of the FundsAddition of the Funds :(i) Donations/grants(ii) Income from investment made on account of funds(iii) Other addition (specify nature)	…....................…....................…....................….....................	…..................…..................….................…................	….................….................…................…................	….......................…......................….....................….......................	…................................…...............................….............................…............................	…..........................…..........................…..........................…........................
Total(a+b)		….....................	…..................	….........................	….......................	…...... ..........
(c)Utilization/Expenditure towards objective of funds(i)Capital Expenditure-Fixes Assets-Others	….........…........	…...........…..........	….............…............	….............…............	…..............….............	…...............…..............
Total
(ii) Reserve ExpenditureSalaries, Wages and allowances etc.RentOther Administrative expensesTotal	…....................…...................…..................….................	…...................…..................….................….................	…..................….................…..................…..................	…..................….................…...................….....................	…..................….................…................…..............	…...................…..................…..................….................

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st March ................(Amount-Rs.)

Schedule4-Secured Loans and Borrowings	CurrentYear	PreviousYear
1. 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

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st March ................(Amount-Rs.)

Schedule4-Unsecured Loans and Borrowings:	CurrentYear	PreviousYear
1. Central Government		….............................		….........................
2. State Government (specify)		…...........................		…........................
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

(Amount-Rs.)

Schedule6-Deferred Credit Liabilities	CurrentYear	PreviousYear
(a) Acceptances secured by hypothecation of capital equipmentand other assets	…................................................	….................................
(b) Others	…................................................	…................................
Total	…..............................................	…....................................
Note-Amounts due within one year

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st Mardi ................(Amount-Rs.)

Schedule9-Investments from Earmarked/Endowment Funds:	CurrentYear	PreviousYear
1. In Government Securities	....	....
2. Other approved Securities	....	....
3. Shares
4. Debentures and Bonds	....	....
5. Subsidiaries and Joint Ventures	....	....
6. Others (to be specified)	....	....
Total

(Amount-Rs.)

Schedule10-Investments-Others:	CurrentYear	PreviousYear
1. In Government Securities	....	....
2. Other approved Securities	....	....
3. Shares	….	….
4. Debentures and Bonds	....	....
5. Subsidiaries and Joint Ventures	....	....
6. Others (to be specified)	....	....
Total	....	....

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st March ................(Amount-Rs.)

Schedule11-Current Assets, Loans, Advances etc.:	CurrentYear	PreviousYear
A. Current Assets :	....
1. Inventories :
(a) Stores and Spares	....		....
(b) Loose Tools		....
(c) Stock-in-trade		....		....
Finished Goods		....		....
Work-in-progress	....		....
Raw 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 :
- On Current Accounts	....	....
- On Deposit Accounts (includes margin money)	....
- On Savings Accounts	....	....
(b) With non-Scheduled Banks :
- On Current Accounts	....	....
- On Deposit Accounts	....	....
- On Savings Accounts	....	..
5. Post Office-Savings Accounts	....
Total (A)	....

The Warehousing Development and Regulatory Authority Schedules forming part of Balance Sheet as on 31st March ................(Amount-Rs.)

Schedule11-Current Loans, Advances etc. (Contd.) :	CurrentYear	PreviousYear
B. Loans, Advances and Other Assets
1. Loans :
(a) Staff	....		….
(b) Other Entities engaged in activities/objectives similar tothat of the Entity	....
(c) Other (specify)	....	....	....	....
2. Advances and other amounts recoverable in cash or in cash inkind or for value to be received :
(a) On Capital Account	....
(b) Prepayments	....
(c) Other	....	....	....	....
3. Income Accrued :
(a) On Investments from Earmarked/Endowment funds	....		....
(b) On Investment Others	....		....
(c) On loans and advance
(d) Others (includes income due unrealized-Rs .............)	....		....
4. Claims Receivable	....
Total (B) ....
Total (A+B)		....

The Warehousing Development and Regulatory Authority Schedules forming part of Income and Expenditure for the Period/Year ended on 31st March ................(Amount-Rs.)

Schedule 12-IncomeFrom Sales/Services	CurrentYear	PreviousYear
(1) Income from Sales
(a) Sale of Finished Goods	....	....
(b) Sale of Raw Material	....	....
(c) Sale of Scrapes	....	....
(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 ....

(Amount-Rs)

Schedule13-Grants/Subsidies:	CurrentYear	PreviousYear
(Irrevocable Grants & Subsidies Received)
(1) Central Government
(2) State Governments
(3) Government Agencies
(4) Institutions/Welfare Bodies
(5) International Organisations
(6) Others (Specify)
Total

(Amount-Rs.)

Schedule14-Fees/Subsriptions:	CurrentYear	PreviousYear
(1) Entrance Fees	....	....
(2) Annual Fees/Subscriptions	....	....
(3) Seminar/Program Fees
(4) Consultancy Fees	....	....
(5) Others (Specify) I
Note:-Accounting Policies towards each item are to bedisclosed.

The Warehousing Development and Regulatory Authority Schedules forming part of Income and Expenditure for the Period/Year ended on 31st March ................(Amount-Rs.)

Schedule15-Income from Investments	Investmentfrom Earmarked fund	InvestmentOthers
(Income on Investment from Earmarked/Endowment Fundstransferred to Funds)	Current Year	Previous Year	Current Year	Previous Year
(1) Interest	…...	…...	…...	…..
(a) On Government 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 Funds	…..	…..	…..	…..

(Amount-Rs.)

Schedule16-Income From Royalty, Publication etc.	CurrentYear	PreviousYear
(1) Income from Royalty	....	....
(2) Income from Publications	....	....
(3) Other (Specify)	....	....
TOTAL	....	....

The Warehousing Development and Regulatory Authority Schedules forming part of Income and Expenditure for the Period/Year ended on 31st March ................(Amount-Rs.)

Schedule17-Interest Earned	CurrentYear	PreviousYear
(1) OnTerm Deposits-
(a) With Scheduled Banks	....	....
(b) With Non-Scheduled Banks	....	....
(c) With Institutions	....	....
(d) Other	....	....
(2) On Saving Accounts :	…	…
(a) With Scheduled Banks	....	….
(b) With Non-Scheduled Banks	....	....
(c) Post Office Savings Accounts	....
(d) Others	....	....
(3) On loans :
(a) Employee/Staff	….	….
(b) Others	…..	…..
(4) Interest on Debtors and Other Receivable
Total	…..	….
Note:-Tax deducted at source to be indicated

(Amount-Rs.)

Schedule18-Other Income	Current	PreviousYear
(1) Profit on 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

The Warehousing Development and Regulatory Authority Schedules forming part of Income and Expenditure for the Period/Year ended on 31st March ................(Amount-Rs.)

Schedule18-Other Income	Current	PreviousYear
(1) Profit on 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

(Amount-Rs)

Schedule20-Establishment Expenses	CurrentYear	PreviousYear
(a) Salaries and Wages	....
(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) Other (Specify)	....	....
Total	....	....

The Warehousing Development and Regulatory Authority Schedules forming part of Income and Expenditure for the Period/Year ended on 31st March................(Amount-Rs.)

Schedule21-Other Administrative Expenses etc.	CurrentYear	PreviousYear
(a) Purchases	....	....
(b) Labour and Processing expenses	....	....
(c) Cartage and Carriage Inwards	....	....
(d) Electricity and Power	....	....
(e) Water Charges	....
(f) Insurance	....	....
(g) Repairs and maintenance	....	....
(h) Excise Duty	....	....
(i) Rent, Rates and Taxes	....	....
(j) Vehicles, Running and Maintenance	....	....
(k) Postage, Telephone and Communication Charges	....	....
(1) Printing and Stationery	....	....
(m) Travelling and Conveyance Expenses	....	....
(n) Expenses on Seminar/Workshop	....	…
(o) Subscription Expenses	.…	….
(p) Expenses on Fees	….	….
(q) Auditors Remuneration	….	…..
(r) Hospitality Expenses	…..	….
(s) Professional Charges	…..	…....
(t) Provision for Bad and Doubtful debts/Advances	…...	…..
(u) Irrevocable Balance Written-off	…..	…..
(v) Packing Charges	…..	…..
(w) Freight and Forwarding Expenses	…..	…..
(x) Distribution Expenses	…..	…..
(y) Advertisement and Publicity	…..	…..
(z) Others (Specify)	…..	….
Total	…..	…..

The Warehousing Development and Regulatory Authority Schedules forming part of Income and Expenditure for the Period/Year ended on 31st March ................(Amount-Rs.)

Schedule22-Expenditure on Grants, Subsidies etc.	CurrentYear	PreviousYear
(a) Grants given to Institutions/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(Amount Rs.)

Schedule23-Interest	CurrentYear	PreviousYear
(a) On Fixed Loans	…..	…..
(b) On Other Loans (including Bank Charges)	…..	…..
(c) Other (Specify)	….	…...
TOTAL

The Warehousing Development and Regulatory Authority Schedules forming part of the Accounts for the Period/Year ended on 31st March ................

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Union of India - Section

Section 5 in The Warehousing (Development and Regulatory Authority) Annual Statement of Accounts and Records Rules, 2010

5. Authorised signatory.