- All interests, rents and other such amounts realised and net profits or losses, if any, arising out of the sale or conversion of investments, or the encashment of matured investments, not including therein the transactions of the "Administration Account", shall be credited, or as the case may be, debited to an account called the "Interest Suspense Account." Brokerage and Commission on the purchase and sale of securities and other investments shall be adjusted against the purchase or sale price as the case may be and not separately charged to "Interest Suspense Account."Provided that, in the case of an investment the purchase price of which, inclusive of brokerage and commission, exceeds its face value, the loss involved in the purchase representing the difference between the book value and the nominal value of the investment shall be charged to the "Interest Suspense Account".]
