Maintenance of liquid assets requirement: companies must maintain prescribed reserve investments to secure repayment of maturing deposits. Every company must, before 30 April each year, deposit or invest an amount equal to fifteen per cent of deposits maturing in the following year in prescribed forms - bank deposits free of lien, unencumbered Central or State Government securities, specified trust act securities, or certain unencumbered corporate bonds - with such securities reckoned at market value. That amount may be used only to repay maturing deposits and must not at any time fall below fifteen per cent of the maturing deposits until 31 March of that year.