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    <title>Current liabilities and provisions</title>
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    <description>Prescribes the format for reporting Current Liabilities and Provisions in the annual statement of accounts under the Investor Education and Protection Fund Authority Rules, 2018, itemising current liability categories (acceptances; sundry creditors; advances received; interest accrued on secured and unsecured borrowings; statutory liabilities; other current liabilities) to be totaled, and provision categories (taxation; gratuity; superannuation/pension; accumulated leave encashment; trade warranties/claims; others) to be totaled, with a combined liabilities and provisions total for disclosure.</description>
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      <description>Prescribes the format for reporting Current Liabilities and Provisions in the annual statement of accounts under the Investor Education and Protection Fund Authority Rules, 2018, itemising current liability categories (acceptances; sundry creditors; advances received; interest accrued on secured and unsecured borrowings; statutory liabilities; other current liabilities) to be totaled, and provision categories (taxation; gratuity; superannuation/pension; accumulated leave encashment; trade warranties/claims; others) to be totaled, with a combined liabilities and provisions total for disclosure.</description>
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