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<h1>Annual reporting format for endowment and earmarked fund investments-classified disclosures under IEPF Accounts Rules, 2018</h1> Prescribes the format for reporting investments made out of earmarked or endowment funds in the annual statement of accounts under the Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018. Investments must be disclosed under specified classes-Government securities, other approved securities, shares, debentures and bonds, investments in subsidiaries and joint ventures, and other specified investments-with separate amounts for the current year and previous year and a total. The operative effect is to standardise annual financial disclosure and classification of such fund investments for comparability and reporting consistency.