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Union of India - Section
Section 6 in Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018
6. Maintenance of Accounts etc.
- The Authority shall preserve the balance sheet, income and expenditure account, Schedules to the above statements and the receipt and payment account referred to in sub-rule (1) of rule 5 for a minimum period of eight years, following the year to which they relate.Form of Financial Statements[see rule 3]Name of Entity:Investor Education and Protection Fund AuthorityBalance Sheet As At___________(Amount Rs.)| Fund and Liabilities | Schedule | Current Year | Prev. Year |
| Corpus/Capital Fund | I | ||
| Reserves and Surplus | II | ||
| Earmarked/Endowment Funds | III | ||
| Secured Loans and Borrowings | IV | ||
| Unsecured Loans and Borrowings | V | ||
| Deferred Credit Liabilities | VI | ||
| Current Liabilities and Provisions | VII | ||
| Total | |||
| Assets | |||
| Fixed Assets | VIII | ||
| Investments - From Earmarked/Endowment Funds ofAuthority | IX | ||
| Investments - Others | X | ||
| Current Assets, Loans and Advances | XI | ||
| Miscellaneous Expenditure (to the extent notwritten off or adjusted) | |||
| Total | |||
| Significant Accounting Policies | XXII | ||
| Contingent Liabilities and Notes on Accounts | XXIII |
| Receipts | Current Year | Previous Year | Payments | Current Year | Previous Year |
| I. Opening Balances | 1. Expenses | ||||
| (a) Cash in Hand(b) Bank Balance expenses | (a) Establishment (corresponding to Schedule XVIII) | ||||
| (i) In Current Accounts | (b) Administrative Expenses (Corresponding toSchedule XIX) | ||||
| (ii) In Deposit Accounts | II. Payment made against funds for variousprojects | ||||
| (iii) Saving Accounts | |||||
| II. Grants Received | (Name of the fund or project should be shownalong with the particulars of payment made for each project | ||||
| (d) From Government of India | |||||
| (e) From State Government | |||||
| (f) From OtherSources (Details)(Grants for Capital and Revenue Expenditure tobe shown separately) | |||||
| III. investments Deposits Made | |||||
| a) Out of Earmarked /Endowment funds | |||||
| III Income on Investment form | (Investment-other) | ||||
| (a)Earmarked/EndowFunds | |||||
| (b) Own Funds (Other Fixed Assets &investments) | IV. Expenditure on Capital Work-in- Progress | ||||
| IV. InterestReceived | (a) Purchase of fixed Assets | ||||
| (i) On Bank deposits | (b) Expenditure on Capital Work-in- Progress | ||||
| (ii) Loans, advance etc. | |||||
| V. Refund of surplusmoney/Loans | |||||
| a) To theGovernment of India | |||||
| V. Other Income (Specify) | b) To the StateGovernment | ||||
| c) To otherproviders of funds | |||||
| VI) Finance Charges (Interest) | |||||
| VI. Amount Borrowed. | VII) Other Payments(Specify) | ||||
| VIII. Closing Balances | |||||
| VII. Any other receipts (give details) | a) Cash in Hand | ||||
| b) Bank Balances | |||||
| (i) In Current Accounts | |||||
| (ii) In Deposit Accounts | |||||
| (iii) Savings Accounts | |||||
| Total | Total |
| Income | Schedule | Current Year | Previous Year |
| Income from sales/services | XII | ||
| Grants/Subsidies | XIII | ||
| Fees/Subscriptions | XIV | ||
| Income from Investments (Income on invest, fromearmarked/endow funds transferred to funds). | XV | ||
| Income from Royalty, Publications etc. | XVI | ||
| Interest Earned | XVII | ||
| Other IncomeIncrease/(Decrease) in stock of Finished goodsand Work in Progress | XVIIIXIX | ||
| Total (A) | |||
| Expenditure | Schedule | Current Year | Previous Year |
| Establishment Expenses | XX | ||
| Other Administrative Expenses, etc. | XXI | ||
| Expenditure on Grants, subsidies etc. | XXII | ||
| Interest | XXIII | ||
| Depreciation(Net Total at the year end) | XXIV | ||
| TOTAL (B) | |||
| Balance being excess of Income over Expenditure(A-B) Transfer to Special Reserve (Specify each) Transfer to/fromGeneral Reserve | |||
| Balance Being Surplus (Deficit) Carried ToCorpus/capital Fund | |||
| Significant Accounting Policies | XXV | ||
| Contingent Liabilities and Notes on Accounts | XXVI |