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    <title>Current assets, loans, advances etc.</title>
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    <description>The schedule prescribes a standardised format for presenting current assets, loans and advances in the annual statement of accounts under the Investor Education and Protection Fund Authority Rules, 2018, requiring line by line disclosure of inventories, sundry debtors (including debts over six months), cash, bank and post office balances (Total A). It also requires separate presentation of loans (staff, similar entities, others), advances (capital, prepayments, others), income accrued (earmarked/endowment, investments, loans) and claims receivable, producing Total (B) and a combined Total (A+B) to form part of income and expenditure schedules.</description>
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