172. Excess of interest on securities over what is payable to subscribers is to be credited to head "Miscellaneous".
(a)All interest owned on the securities in a year over and above what is payable to subscriber together with contribution forfeited under Rule 168 so far as the same is to be credited to the Market Committee, discounts on investments, if any, and other "miscellaneous" receipt shall be credited to the head "Miscellaneous".(b)If in a particular year, the interest owned on securities is less than the amount payable to subscriber the difference together with premia on investments, if any, shall be debited to this head.(c)The balance available under this head shall lapse to the Director after reserving a sum equal to the probable amount of the debits referred to in sub-rule (b) for the next three years.(d)In case the difference referred to in sub-rule (b) is not covered by the balance under this head the excess shall be adjusted to the Provident Fund from the Market Committee Fund.
