FORM OF FINANCIAL STATEMENTS
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....ses (corresponding to Sch. XVI II (i) In Current Accounts (b) Administrative Expenses (Corresponding to Sch. XIX) (ii) In Deposit Accounts II. Payment made against funds for various projects (iii) Saving Accounts II. Grants Received (Name of the fund or project should be shown along with the particulars of payment made for each project (d) From Government of India (e) From State Government (f) From Other Sources (Details) (Grants for Capital and Revenue Expenditure to be shown separately) III. investments and Deposits Made a) Out of Earmarked /Endowment funds III Income on Investment from b) Out of own Funds (Investment-others) (a) Earmarked/Endow Funds (b) Own Funds (Other investments) IV. Expenditure on Fixed Assets & Capital Work-in- Progress IV. Interest Received a) Purchase of fixed Assets (i) On Bank deposits b) Expenditure on Capital Work-in - progress (ii) Loans, advances etc. V. Refund of surplus money/Loans a) To the Government of India V. Other Income (Specify) b) To the State Government c) To other providers of funds VI) Finance Charges (Interest) VI. Amount Borrowed. VII) Other Payments (Specify) VIII. Closing Balance....
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....(1) Disclosures shall be made under relevant heads based on conditions attaching to the grants. (2) Plan Funds received from the Central/State Governments are to be shown as separate Funds and not to be mixed up with any other Funds. SCHEDULE - IV SECURED LOANS AND BORROWINGS (Amount Rs.) Current Year Previous Year 1. Central Government 2. State Government (Specify) 3. Financial Institutions a) Terms Loans b) Interest accrued and due 4. Banks a) Term Loans - Interest accrued and due b) Other Loans (specify) - Interest accrued and due 5. Other Institutions and Agencies 6. Debentures and bonds 7. Others (Specify) TOTAL Note: Amounts due within one year SCHEDULE - V UNSECURED LOANS AND BORROWINGS (Amount -Rs.) Current Year Previous Year 1. Central Government 2. State Government 3. Financial Institutions 4. Banks: a) Term Loans b) Other Loans (specify) 5. Other Institutions and Agencies 6. Debentures and Bonds 7. Fixed Deposits 8. Others (specify) TOTAL Note: Amounts due within one year SCHEDULE - VI DEFERRED CREDIT LIABILITIES (Amount - Rs.) Current Year Previous Year 1. Acceptances secured by hypothecation of capital equipment and ....
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....TOTAL (A+B) SCHEDULES FORMING PART OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31STMarch 20….. SCHEDULE XII INCOME FROM SALES/ SERVICES Amount (Rs) Current Year Previous Year Income from sales Income from services SCHEDULE XIII GRANTS/SUBSIDIES (Irrevocable Grants & Subsidies Received) (Amount-Rs.) Current Year Previous Year 1) Central Government 2) State Government(s) 3) Government Agencies 4) Institutions/Welfare Bodies 5) International Organisations 6) Others (Specifiy) TOTAL SCHEDULE - XIV FEES/SUBSCRIPTIONS (Amount-Rs.) Current Year Previous Year 1) Entrance Fees 2) Filing Fees 3) Seminar/Programme Fees 4) Consultancy Fees 5) Others (Specify) TOTAL Note--Accounting Policies towards each item are to be disclosed SCHEDULE - XV INCOME FROM INVESTMENTS (Income on Invest. From Earmarked/Endowment Funds transferred to Funds) (Amount-Rs.) Investment from Earmarked Fund Investment - Others Current Year Previous Year Current Year Previous Year 1) Interest a) On Govt. Securities b) Other Bonds/Debetures 2) Dividends a) On Shares b) On Mutual Fund Securities 3) Rents 4) Others (Specify) Total Transferred to Earmarked/Endowment....
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.... Previous Year a) Grants given to Institutions/Organisations b) Subsidies given to Institutions/Organisations TOTAL Note : Name of the Entities, their Activities along with the amount of Grants/subsidies are to be disclosed. SCHEDULE - XXIII INTEREST (Amount - Rs.) Current Year Previous Year (a) On Fixed Loans (b) On Other Loans (including Bank Charges) (c) Others (specify) TOTAL SCHEDULE - XXIV DEPRECIATION (TOTAL AT THE YEAR END) (Amount - Rs.) Current Year Previous Year (a) On Fixed ASSETS (b) On Movable Assets (c) Others (specify) TOTAL SCHEDULE FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 20…… SCHEDULE - XXV SIGNIFICANT ACCOUNTING POLICIES (Illustrative) 1. ACCOUNTING CONVENTION The financial statements are prepared on the basis of historical cost convention, unless otherwise stated and on the accrual method of accounting. 2. INVESTMENTS 2.1 Investments classified as "long term investments" are carried at cost. Provision for decline, other than temporary, is made in carrying cost of such investments. 2.2 Investments classified as "Current" are carried at lower of cost and fair v....
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....rms. 10. RETIREMENT BENEFITS 10.1 Liability towards gratuity payable on death/retirement of employees is accrued based on actuarial valuation. 10.2 Provision for accumulated leave encashment benefit to the employees is accrued and computed on the assumption that employees are entitled to receive the benefit as at each year end. SCHEDULE - XXVI CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS (Illustrative) 1. CONTINGENT LIABILITIES 1.1 Claims against the Entity not acknowledged as debts - Rs.______________ (Previous year Rs.___________) 1.2 In respect of: - Bank guarantees given by/on behalf of the Entity -Rs.__________(Previous year Rs._____________). - Letters of Credit opened by Bank on behalf of the Entity -Rs.________(Previous year Rs._________). - Bills discounted with banks Rs.________(Previous year Rs.________). 1.3 Disputed demands in respect of: 1.4 In respect claims from parties for non-execution of orders, but contested by the Entity - Rs.________(Previous year Rs._________). 2. CAPITAL COMMITMENTS Estimated value of contracts remaining to be executed on capital account and not provided for (net of advances) Rs. (Previous year Rs._________). 3. LEASE OBLI....