Establishment expenses reporting: standardised line items for employee costs ensure uniform annual account disclosure.

The schedule requires separate line items for Salaries and Wages, Allowances and Bonus, Contribution to Provident Fund, Contribution to Other Funds, Staff Welfare Expenses, Employees' Retirement and Terminal Benefits, and other employee-related costs, presented for current and previous years with a total, as part of the Form of Annual Statement of Accounts rules; the schedule was inserted by notification.

---

---

---