Section 29 in The Orissa State Electricity Board Employee's Provident Fund Rules, 1965
29.
The following account shall be maintained in the books of the Fund - (i) an account for each member showing the members contribution, the Board's contribution, interest accrued, withdrawals, repayment etc. which shall show :(a)The Member's contribution(b)The Employer's contribution under Rule 11(c)Interest on Member's contribution and(d)Interest on Employer's contributions.(ii)a revenue account showing the credits on account of interest from the investments and other income actually received or accrued upto 31st March of each year and the debits for any proper charge of expenses mentioned in Rule 17 which in the opinion of the Board of Trustees is to be charged to the Fund.(iii)an investment realisation and valuation account showing the credits on account of profits realised from sale of investments, surplus noticed at the annual valuation of investment at cost par or market value, whichever is the lowest and debits on account of losses, realised on sales and annual valuation on the same basis as indicated above.(iv)the forfeited contribution account showing the contribution of the company and interest thereof which lapsed to the credit of this account in accordance with Rule 35.(v)the Investment account showing particulars of investments.(vi)any other account which the Board of Trustees may decide to open for the correct exhibition of the transactions of the Fund.
