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    <title>(see sub-rule (1) of rule 4)-Form of Annual Statement of Accounts</title>
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    <description>Form A prescribes the IBBI annual balance sheet format with separate Fund and Liabilities and Assets sections, listing Reserves and Surplus; Earmarked/Endowment Funds; Secured and Unsecured Loans; Deferred Credit Liabilities; Current Liabilities and Provisions; Fixed Assets; Investments (earmarked and others); Current Assets, Loans and Advances; Miscellaneous Expenditure; and requires schedules for Significant Accounting Policies and Contingent Liabilities and Notes on Accounts, plus prescribed signature blocks for finance and governance officers.</description>
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