Investor Education and Protection Fund Authority financial statement formats prescribe balance sheet, receipt & payment, and income & expenditure statements. Prescribes formats for the Authority's annual financial statements: a classified Balance Sheet with schedules and notes (including significant accounting policies and contingent liabilities); a Receipt and Payment statement detailing opening/closing cash balances, receipts (grants, borrowings, investment receipts) and payments (establishment, project payments, capital expenditures), distinguishing earmarked/endowment versus own funds; and an Income and Expenditure account capturing income (grants, investment income, fees, interest) and expenditure (establishment, administrative, grants, interest, depreciation) with transfers to reserves and the balance carried to Corpus/Capital Fund.