Provisional account

Accounts audited by internal auditors and approved by the Board of Directors / management

4 (b)

Final authority to audit the accounts

Registrar of Co-operative Societies (RCS) for Co-operative enterprises, Director of Local Fund (DLF) for some Boards and Comptroller & Auditor General of India (C & AG) for Companies and some Boards.

5 (A)

Authorized Capital

On cumulative basis.

5 (B)

Paid-up Capital

On cumulative basis.

6 (A)

Capital investment

Total paid-up capital (+) Long-term loan from Govt./FIs etc. (+) Capital subsidy (+) Grant / deposits etc. on cumulative basis.

6 (B)

State Govt. investment

Total investment of Govt. of Assam only, on cumulative basis.

6 (C)

Institutional loan

Loan amount availed from financial institutions and utilized during the year

6 (D)

Turn-over

Sales (-) discount, commission etc. or interest on loans disbursed in case of financial enterprises, on annual basis.

6 (E)

Profit / (Loss)

On annual basis. The Loss figures are shown inside bracket

6 (F)

Accumulated loss

Only accumulated losses are shown, if any. NIL means either zero accumulated loss or profits.

6 (G)

Dividend

On annual basis

6 (H)

Net-worth

Paid-up capital (+) Free reserve & surplus (-) accumulated loss and deferred revenue expenditure un-amortized. If negative, these are shown inside bracket and if positive, without bracket.

6 (J)

Contribution to exchequer

On annual basis

NOTE

NA

Data not made available by the enterprises concerned. However, in working out sub-totals or totals in the compiled statements, the latest available data have been assumed, wherever 'NA' have been indicated, to demonstrate the trend to near actual.