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Date: 2014-09-03 Category: Extra Ordinary State: Union Government Country: India

These financial statements are the responsibility of the management and have been prepared by the management at centralized corporate office, Mumbai. Our responsibility is to express an opinion on these financial statements based on our audit.

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Executive Summary & Key Takeaways

**Executive Summary:** This document comprises the auditor's report and financial statements for the Specified Undertaking of Unit Trust of India (SUUTI) schemes, including US 64 Bonds and ARS Bonds, as of March 31, 2014. It includes the auditor's opinion, significant accounting policies, balance sheets, revenue accounts, and related schedules. The report addresses the transfer of the undertaking of the erstwhile UTI into SUUTI and UTI Mutual Fund. **Key Points / Main Content:** * **Auditor's Opinion:** * The financial statements are the responsibility of the management and have been prepared at the centralized corporate office, Mumbai. * The auditor has obtained all necessary information and explanations. * The Balance Sheet and Revenue Accounts align with the books of account. * The financial statements provide a true and fair view of SUUTI's affairs, following the Unit Trust of India Transfer of Undertaking and Repeal Act, 2002. * **Significant Accounting Policies:** * **Income Recognition:** Dividends are recognized based on ex-dividend or declaration dates for equity shares, and on receipt dates for preference shares. Interest on fixed income investments is recognized on an accrual basis. * **Unit Premium Reserve:** Premiums on repurchased US64 units are charged to the Unit Premium Reserve. * **Expenses:** Accounted for on an accrual basis. * **Investments:** Stated at cost or written-down cost, with brokerage included. Purchase and sale of securities in the secondary market are accounted for on trade dates. * **Valuation:** Traded securities are valued at closing prices. Non-traded securities are valued at fair value. Debt securities are valued at market rate or based on prices from CRISIL and ICRA. * **Depreciation and Provision:** Depreciation is charged to the revenue account and provisions are made for non-performing assets (NPAs). * **Financial Results (March 31, 2014):** * **Unit Scheme 64 Bonds:** * Capital: 3,26,500.69 Rupees in Lakhs * Total Liabilities: 990,085.86 Rupees in Lakhs * Total Assets: 990,085.86 Rupees in Lakhs * Excess of Income over Expenditure: 42,670.49 Rupees in Lakhs * **ARS Bonds:** * Capital: 130,331.84 Rupees in Lakhs * Total Liabilities: 64,908.47 Rupees in Lakhs * Total Assets: 64,908.47 Rupees in Lakhs * Excess of Income over Expenditure: 3,633.84 Rupees in Lakhs * **Auditor Report Annexure:** * The Unit Trust of India Act, 1963 was repealed by The Unit Trust of India Transfer of Undertaking and repeal Act 2002. * Investments in Debentures and Bonds including term loans relating to debt portfolio include cases sanctioned in earlier years, although the stipulated period has since been elapsed but complete security were not created so far as the matters companies are under RecoveryBIFRLiquidation, therefore, the debt portfolio cannot be commented. * SUUTI has been selling various properties through UTI Infrastructure technology and Service Limited. **Impact Analysis:** **SUUTI Management:** * *Impact:* Responsible for the accuracy and fair presentation of the financial statements. Accountable for implementing and adhering to the stated accounting policies. * *Action Required:* Ensure compliance with the Unit Trust of India Transfer of Undertaking and Repeal Act, 2002. Address the issues raised in the auditor's report annexure, including security creation for investments in debentures and bonds. **Investors/Unit Holders:** * *Impact:* Financial performance and asset valuation directly impact the value of their investments. Accounting policies affect how income, expenses, and asset values are reported. * *Action Required:* Review the financial statements and auditor's report to understand the performance and financial position of the schemes they are invested in. **Auditors (Ashok Bhartia and Company):** * *Impact:* Responsible for providing an independent opinion on the fairness of the financial statements. * *Action Required:* Conduct audits in accordance with generally accepted auditing standards, ensuring reasonable assurance against material misstatements. **Government of India:** * *Impact:* The Government of India receives grants from SUUTI. * *Action Required:* Monitor SUUTI's financial performance and compliance with regulatory requirements, given the government's role in compensating for assured returns. **UTI Infrastructure Technology and Services Limited:** * *Impact:* The company entered into a formal agreement with SUUTI relating to the scope of work and related services. * *Action Required:* Manage and maintain properties belonging to SUUTI.

Key Entities Referenced

Unit Trust of India: The original entity that was later divided into SUUTI and UTI Mutual Fund. Specified Undertaking of Unit Trust of India (SUUTI): One of the two entities formed after the restructuring of the original Unit Trust of India. UTI Mutual Fund: One of the two entities formed after the restructuring of the original Unit Trust of India. The Unit Trust of India Transfer of Undertaking and Repeal Act, 2002: The act that governed the restructuring of the Unit Trust of India. US 64 Bonds: A type of bond managed by SUUTI. ARS Bonds: A type of bond managed by SUUTI. Ashok Bhartia and Company: The chartered accountancy firm responsible for auditing the financial statements. Mumbai, Maharashtra: The location of SUUTI's centralized corporate office, Ashok Bhartia and Company Place and the place where the notification was issued.
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ÔãâÞãããäÊã¦ã ÊãñŒãã¹ãÀãèàãã Ôãñ Ö½ããÀñ ãäÌãÞããÀãò ‡ãŠãñ †‡ãŠ Ôã½ãìãäÞã¦ã ‚ãã£ããÀ ¹ãÆ㹦ã Öãñ¦ãã Öõý 3490 GI/2014 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ‚ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã †Ìãâ ‡ãâŠ., Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ¾ãÖãú ªÍããÃà ØãƒÃ ÊãñŒãã¹ãÀãèàãã ‡ãñŠ ‚ãã£ããÀ ¹ãÀ †Ìãâ ¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› („¹ã‰ãŠ½ã ‡ãŠã ÖÔ¦ããâ¦ãÀ¥ã †Ìãâ ãä¶ãÀÔã¶ã ) ‚ããä£ããä¶ã¾ã½ã, 2002 ‡ãŠãè ‚ããÌã;ã‡ãŠ¦ãã¶ãìÔããÀ ‚ããõÀ ¹ãƇ㊛¶ã Öñ¦ãì ‚ããÌã;ã‡ãŠ ¹ããäÀÔããè½ãã ‡ãñŠ ‚ã¶ãì¹㠦ã©ãã ¾ãÖãú ÔãâÊãض㠂ã¶ãìºãâ£ã ½ãò „ãäÊÊããäŒã¦ã Ö½ããÀãè ã䛹¹ããä¥ã¾ããò †Ìãâ ¦ãããäÊã‡ãŠã `¡' ½ãò „ãäÊÊããäŒã¦ã ÊãñŒãã ã䛹¹ããä¥ã¾ããò ‡ãñŠ ‚ã£ããè¶ã Ö½ã ãäÀ¹ããñ›Ã ‡ãŠÀ¦ãñ Öö ãä‡ãŠ: (‡ãŠ) Ö½ã¶ãñ ÌãÖ ÔããÀãè ÔãîÞã¶ãã ‚ããõÀ Ô¹ãÓ›ãè‡ãŠÀ¥ã ¹ãÆ㹦㠇ãŠÀ ãäÊㆠÖö •ããñ Ö½ããÀñ ÔãÌããó¦¦ã½ã —ãã¶ã ‚ããõÀ ãäÌãÍÌããÔã ‡ãñŠ ½ãì¦ãããäºã‡ãŠ Ö½ããÀãè ÊãñŒãã¹ãÀãèàãã ‡ãñŠ ¹ãƾããñ•ã¶ã ‡ãñŠ ãäÊㆠ‚ããÌã;ã‡ãŠ ©ãñý (Œã) ¦ãìÊã¶ã ¹ã¨ã ‚ããõÀ Ôãâºãâãä£ã¦ã Àã•ãÔÌã ÊãñŒãñ, ÊãñŒãã ºããäÖ¾ããò ‡ãñŠ Ôã½ã¶ãì¹ã Ööý (Øã) Ö½ããÀãè Àã¾ã ½ãò ‚ããõÀ Ö½ããÀñ ÔãÌããó¦¦ã½ã —ãã¶ã ‡ãñŠ ‚ã¶ãìÔããÀ ‚ããõÀ Ö½ãò ªãè ØãƒÃ 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Ôã¶ãªãè ÊãñŒãã‡ãŠãÀ ह/- (‚ãÍããñ‡ãŠ ¼ããÀ¦ããè¾ã) Ô©ãã¶ã: ½ãìâºãƒÃ ã䪶ããâ‡ãŠ: 27.08.2014 भभभभााााररररततततीीीीयययय ययययूिूिूिूिननननटटटट शशशशःःःःटटटट ककककाााा (cid:14)(cid:14)(cid:14)(cid:14)ववववििििनननन(cid:16)(cid:16)(cid:16)(cid:16)दददद(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19) उउउउपपपपबबबबमममम ममममहहहह(cid:25)(cid:25)(cid:25)(cid:25)ववववपपपपणणूूणणूू (cid:18)(cid:18)(cid:18)(cid:18)ललललेखेखेखेखाााा ननननीीीीििििततततययययाााांं ंं कककक. आआआआयययय ििििननननधधधधाााारर(cid:18)(cid:18)रर(cid:18)(cid:18) णणणण I. लाभांश आय िन"निल#खत आधार पर िनधा$(cid:18) रत मानी जाती हैः क. सचू ीब+ इ#-वट. शेयर/ के सबं धं म 0लाभांश आय, "लाभांश र(cid:16)हत" तार.ख को ूो3तू होती है। ख. असचू ीब+ इ#-वट. शेयर/ के सबं धं म 0लाभांश आय, घोषणा क8 तार.ख को ूो3तू होती है। ग. अिधमान शेयर/ के सबं धं म 0लाभांश आय, ूाि: क8 तार.ख को ूो3तू होती है। II. (cid:16)डब0चर एव ंअ=य िनयत आय वाल ेिनवेश/ पर >याज का िनधार(cid:18) ण, ूो3वन आधार पर आय माना जाता है। III. िनवेश/ क8 (cid:14)बब8 स ेहोनी वाली लाभ या हािन का िनधार(cid:18) ण (cid:14)बब8 तार.ख को भा$रत औसत लागत के आधार पर (cid:16)कया जाता है। IV. यिू नट योजना 1964 बॉAड, #जसके अतं गत(cid:18) अचल आ#ःतया ंहB, यटू .आई एएमसी िल. Dारा उपरोE आ#ःतय/ के ूयोगाथ (cid:18) =यासी मडं ल Dारा अनमु ो(cid:16)दत आपसी सहमित आधार पर सेवा ूभार वसलू करता है।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] खखखख. ययययििूूििूू ननननटटटट ूूूूीीीीििििममममययययमममम ूूूूाााारररर####IIIIतततत ििििननननििििधधधध यएू स 64 के सबं /ं म,0 जहा ँयिू नट0 भारत सरकार Dारा घो(cid:14)षत (cid:14)वशेष पकै ेज के अतं गत(cid:18) अ(cid:16)ं कत मKू य स ेअिधक ूीिमयम पर पनु खर(cid:18) .द क8 जा रह. ह/ तो ूीिमयम को यिू नट-ूीिमयम ूार#Iत िनिध म 0ूभा$रत (cid:16)कया जाता है। जब कभी यएू स 64 क8 यिू नट0, श+ु आ#ःत मKू य (एनएवी) आधा$रत मKू य/ के अतं गत(cid:18) पनु खर(cid:18) .द क8 जाती हB तो बLटे को यिू नट ूीिमयम ूार#Iत िनिध म 0जमा (cid:16)कया जाता है। गगगग. MMMMयययययययय यह, ूो3वन आधार पर (cid:16)हसाब म 0िलए जात ेहB। घघघघ. ििििननननववववेशेशेशेश i. िनवेश लागत अथवा घट. हुई लागत पर बताए जात े हB। ii. f}तीयक बाजार म0 ूितभिू तय/ क8 खर.द/(cid:14)बब8 को Mयापार क8 तार.ख को (cid:16)हसाब म0 िलया जाता है। iii. िनवेश क8 लागत म0 दलाली, सेवा-कर एव ं डाक ूभार शािमल gSa । iv. ूाथिमक बाजार म0 अिभदान, आबटं न पर िनवेश के Qप म0 (cid:16)हसाब म0 िलया जाता है। v. अिधकार पाऽता का िनवेश के Qप म0 िनधार(cid:18) ण "अिधकार र(cid:16)हत" तार.ख को (cid:16)कया जाता है। vi. बोनस पाऽता का िनवेश के Qप म0 िनधार(cid:18) ण, "बोनस र(cid:16)हत" तार.ख को (cid:16)कया जाता है। vii. (cid:16)डब0चर/बॉAड, ऋण/ एव ं जमारािशय/ म 0 िनवेश का शोधन/देय तार.ख से चाल ू आ#ःतय/ म 0 (cid:16)हसाब म0 िलया एव ं (cid:16)दखाया जाता है। ङङङङ ििििननननंंंंपपपपाााा(cid:16)(cid:16)(cid:16)(cid:16)ददददतततत ििििननननववववशशेेशशेे //// ककककाााा ममममKKूूKKूू ययययाााांकंकंकंकनननन I. इइइइ####----ववववटटटट.... एएएएवववव ंं ंं इइइइ####----ववववटटटट.... ससससबबंंबबंं ++++ ूूूूििििततततभभभभििूूििूू ततततययययाााां ं ं ं ---- अअअअ. ककककााााररररोोोोबबबबाााारररर.... ूूूूििििततततभभभभििूूििूू ततततययययाााा ंंंं जब (cid:16)कसी ूितभिू त का (cid:16)कसी शेयर बाज़ार म 0 30 (cid:16)दन/ (मKू यांकन ितिथ स(cid:16)हत) के भीतर लेनदेन (cid:16)कया जाता है एव ं ऐसी अविध के दौरान लेनदेन क8 समम माऽा 50,000 स े अिधक होती हो अथवा लेनदेन क8 माऽा Z. 5,00,000 स े अिधक हो तो ूितभिू त को कारोबार. ूितभिू त कहा जाता है। इनका मKू यांकन बीएसई के अिं तम बदं मKू य पर (cid:16)कया जाता है तथा इसक8 अनपु #ःथित म 0 एनएसई का अिं तम बदं मKू य िलया जाता है। आआआआ. गगगगररैैररैै ककककााााररररोोोोबबबबाााारररर....////ककककमममम ककककााााररररोोोोबबबबाााारररर....////अअअअससससचचूूचचूू ीीीीबबबब++++ ूूूूििििततततभभभभििििूूूू ततततययययाााा ंं ंं ूितभिू तय/ म 0 िनवेश #जसका उपरोEानसु ार (cid:16)कसी भी शेयर बाज़ार म 0 लेनदेन नह. ं (cid:16)कया गया है, का मKू यांकन उिचत मKू य पर िनधा$(cid:18) रत (cid:16)कया जाता है। II. (cid:16)(cid:16)(cid:16)(cid:16)डडडडबबबब0च0च0च0चरररर,,,, बबबबॉॉॉॉAAAAडडडड,,,, ससससााााववववििििधधधध ऋऋऋऋणणणण एएएएवववव ंं ंं अअअअततंंततंं ररररणणणणीीीीयययय ननननोोोोटटटट ---- ऋऋऋऋणणणण ूूूूििििततततभभभभििूूििूू ततततययययाााां ं ं ं ---- अअअअ. ककककााााररररोोोोबबबबाााारररर.... ूूूूििििततततभभभभििूूििूू ततततययययाााां ं ं ं ---- (cid:16)डब0चर एव ंबॉAड/ म 0 िनवेश का मKू यांकन, मKू यांकन क8 ितिथ को अिं तम बाज़ार दर पर (cid:16)कया जाता है और इसक8 अनपु #ःथित म 0मKू यांकन ितिथ स े15 (cid:16)दन क8 अविध के दौरान उपल>ध नवीनतम भाव पर (cid:16)कया जाता है बशत [ उस ूितभिू त का म\ु य शेयर बाज़ार अथवा अ=य (cid:16)कसी शेयर बाज़ार म 0 (cid:14)वबय यो]य लॉट (वतम(cid:18) ान म 0Z. 5 करोड़) म 0अलग-अलग लेनदेन हुआ हो। आआआआ. गगगगररैैररैै ककककााााररररोोोोबबबबाााारररर....////ककककमममम ककककााााररररोोोोबबबबाााारररर.... ूूूूििििततततभभभभििूूििूू ततततययययाााां ं ं ं ---- गरै कारोबार./कम कारोबार. ूितभिू तय/ म 0िनवेश का मKू याकं न िन"नानसु ार (cid:16)कया जाता हैः i. ददददजजजजााााकक(cid:18)(cid:18)कक(cid:18)(cid:18) ृृृृतततत ऋऋऋऋणणणण ूूूूििििततततभभभभििूूििूू ततततययययाााां ं ं ं ----¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 90 (cid:16)दन/ स े अिधक अवशेष प$रप-वता अविध वाली ऋण ूितभिू तया ं 90 (cid:16)दन/ स े अिधक क8 अवशेष प$रप-वता अविध वाली ऋण ूितभिू तय/ म 0 िनवेश का मKू यांकन (cid:16)बिसल एव ं आईसीआरए Dारा ूदान क8 जान ेवाली औसतन मKू य/ पर (cid:16)कया जाता है। 90 (cid:16)(cid:16)(cid:16)(cid:16)ददददनननन//// कककक8888 पपपप$$$$ररररपपपप----ववववतततताााा अअअअववववशशशशेषेषेषेष अअअअववववििििधधधध ववववााााललललीीीी ऋऋऋऋणणणण ूूूूििििततततभभभभििूूििूू ततततययययाााा ंंंं 90 (cid:16)दन/ क8 प$रप-वता अवशेष अविध वाली ऋण ूितभिू तय/ म 0 िनवेश का मKू याकं न, मKू यांकन ितिथ को ूितभिू तय/ के प$रशोधन के आधार पर (cid:16)कया जाता है। पपपपटटुुटटुु /ककककॉॉॉॉलललल ऑऑऑऑaaaaशशशशनननन ववववााााललललीीीी ऋऋऋऋणणणण ूूूूििििततततभभभभििूूििूू ततततययययाााा ंंंं कॉल ऑaशन वाली ूितभिू तय/ का मKू याकं न िन"नतम कॉल पर (cid:16)कया जाता है और पटु ऑaशन वाली ूितभिू तय/ का मKू यांकन सबसे अिधक पटु पर (cid:16)कया जाता है। पटु एव ं कॉल दोन/ ऑaशन वाली ूितभिू तया ंपटु /कॉल ितिथ को प$रप-व हुई समझी जाएंगी एव ंतदनसु ार मKू यां(cid:16)कत ह/गी। पपपपणणूूणणूू तत(cid:18)(cid:18)तत(cid:18)(cid:18) ःःःः/अअअअशशंंशशंं ततततःःःः/ववववककैैककैै ####KKKKपपपपकककक पपपप$$$$ररररववववततततनननन(cid:18)(cid:18)(cid:18)(cid:18) ीीीीयययय (cid:16)(cid:16)(cid:16)(cid:16)डडडडबबबब0च0च0च0चररररःःःः i. (cid:16)डब0चर/ के प$रवतन(cid:18) ीय भाग का मKू यांकन, जहा ँ प$रवतन(cid:18) क8 शत c उपल>ध ह/, बमशः कारोबार. एव ं कम कारोबार./गरै कारोबार. इ#-वट. हेत ु लाग ू बाज़ार के अिं तम मKू य अथवा उिचत मKू य म 0 से नकद.करण हेत ु 10% बLटा काट कर (cid:16)कया जाता है। ii. प$रवतन(cid:18) ीय (cid:16)डब0चर/ के गरै प$रवतन(cid:18) ीय भाग एव ं प$रवतन(cid:18) ीय (cid:16)डब0चर/ क8 स"पणू (cid:18) रािश का मKू यांकन, जहा ँ प$रवतन(cid:18) क8 शत c लाग ू न ह/, परै ा (II) के अनसु ार गरै प$रवतन(cid:18) ीय (cid:16)डब0चर/ के िलए लाग ू मापदAड/ के अनसु ार (cid:16)कया जाता है। ii अअअअददददजजजजााााकक(cid:18)(cid:18)कक(cid:18)(cid:18) ृृृृतततत/गगगगररैैररैै ििििननननववववेशेशेशेश ौौौौणणणणेेेे ीीीी ववववााााललललीीीी ऋऋऋऋणणणण ूूूूििििततततभभभभििूूििूू ततततययययाााांं ंं- अदजाक(cid:18) ृत/गरै िनवेश ौणे ी वाली ऋण ूितभिू तय/ का मKू यांकन उनके अ(cid:16)ं कत मKू य म0स े25 ूितशत बLटा काटकर (cid:16)कया जाता है जब(cid:16)क द.घाव(cid:18) िध बLटा वाल े बॉAड/ का मKू यांकन उनके अतं िन(cid:16)(cid:18) हत लागत म 0 स े 25 ूितशत बLटा काट कर (cid:16)कया जाता है। III अअअअननननोोोो++++ततततृृृृ ववववााााररररंंंंटटटट अनो+तृ वारंट/ का मKू यांकन लाभांश त(cid:25)व के िलए बLटाकृत, य(cid:16)द कोई हो, अतं िन(cid:16)(cid:18) हत इ#-वट. शेयर के बाज़ार मKू य म 0 स े देय ूायोिगक मKू य घटा (cid:16)दया जाता है। #जन मामल/ म 0 इस ूकार ूा: मKू य, देय ूायोिगक मKू य स े अिधक होता है वहा ँ वारोट/ का मKू य श=ू य िलया जाता है और जहा ँ देय ूायोिगक मKू य उपल>ध नह. ं है अथवा अतं िन(cid:16)(cid:18) हत इ#-वट., गरै कारोबार./असचू ीब+ है तो ऐस ेबारंट का मKू य लागत पर िलया जाता है। IV अअअअििििधधधधककककाााारररर पपपपााााऽऽऽऽततततााााःःःः शेयर/ क8 अिधकार पाऽता का मKू याकं न शेयर/ के बाज़ार मKू य म 0 स े देय ूायोिगक मKू य को घटाकर तथा लाभांश त(cid:25)व के िलए बLटा काट कर, जहा ँलाग ूहो, (cid:16)कया जाता है। V ममममििुुििुु ाााा बबबबााााज़ज़ज़ज़ाााारररर कककक8888 ििििललललखखखखततततेःेःेःेः मिु ा बाज़ार क8 िलखत/ म 0 िनवेश का मKू यांकन लागत तथा मKू यांकन ितिथ तक उपा#जत(cid:18) >याज पर (cid:16)कया जाता है। VI अअअअननननोोोो++++ततततृृृृ /ककककमममम ककककााााररररोोोोबबबबाााारररर.... अअअअििििधधधधममममाााानननन शशशशेयेयेयेयररररःःःः i. अिधमान शेयर/ के दज[ के अभाव म0 (cid:16)कसी कंपनी क8 उपल>ध ऋण िलखत/ के दज[ का ूयोग मKू यांकन हेत ु (cid:16)कया जाता है।6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] ii. 'अदजाक(cid:18) ृत' एव ं 'िनवेश ौणे ी से िन"न' ौणे ी वाले अिधमान शेयर/ का मKू यांकन अ(cid:16)ं कत मKू य के 25% बLटे पर (cid:16)कया जाता है। iii. सचं यी प$रवतन(cid:18) ीय अिधमान शेयर/ का मKू यांकन, पणू त(cid:18) ः प$रवतन(cid:18) ीय (cid:16)डब0चर/ के मKू यांकन हेत ु लाग ू मानदAड/ के अनसु ार (cid:16)कया जाता है। य(cid:16)द प$रवतन(cid:18) के >यौरे उपल>ध न ह/ तो वे सामा=य अिधमान शेयर माने जाते हB और तदनसु ार मKू यां(cid:16)कत (cid:16)कए जात े हB। iv. अिधमान शेयर/ पर 90 (cid:16)दन/ के भीतर लाभाशं ूा: न होने के मामले म0 मKू यांकन हेत ु 15% बLटा लाग ू (cid:16)कया जाता है। य(cid:16)द बकाया 1 वष (cid:18) स े अिधक तक जार. रहता हो, तब 20% का बLटा लाग ू होता है। v. य(cid:16)द ूितदान रािश 90 (cid:16)दन/ के भीतर ूा: नह.ं होती है तो ूाaय ूितदान हेत ु 100% ूावधान बनाया जाता है। य(cid:16)द ूितदान (cid:16)कःत/ म0 हो और ूितफल 90 (cid:16)दन/ के भीतर ूा: नह.ं होता है तो ूाaय ूितदान हेत ु ूावधान के अित$रE शेष रािश पर ऊपर (cid:16)दए गए अनसु ार बLटा लाग ू होता है। vi. य(cid:16)द अिधमान शेयर/ के ूित पहले से ह. ूावधान (cid:16)कया गया हो तथा कंपनी Dारा जार. कोई अ=य आ#ःत गरै िनंपाद. हो तो ऐसे अिधमान शेयर/ को श=ू य पर मKू यां(cid:16)कत (cid:16)कया जाता है। VII. """"ययययचचूूचचूू ुअुअुअुअलललल फफफफंंंंडडडड कककक8888 ययययििूूििूू ननननटटटट0000 "यचू ुअल फंड क8 सचू ीब+ एव ं कारोबार. यिू नट/ का मKू याकं न, मKू यांकन ितिथ क8 अिं तम कारोबार. मKू य पर (cid:16)कया जाता है। एमएफ क8 असचू ीब+ यिू नट0 तथा सचू ीब+ परंत ु गरै कारोबार. यिू नट/ का मKू यांकन, मKू याकं न ितिथ को उपल>ध श+ु आ#ःत मKू य(एनएवी) पर (cid:16)कया जाता है। VIII ककककाााापपपपnnnnररररेेेेटटटट ककककाााारररर(cid:18)(cid:18)(cid:18)(cid:18)ववववााााईईईई कापnरेट कार(cid:18)वाइया,ँ जैसे (cid:14)वलयन, अ(cid:14)वलयन क8 सचू ना मKू यांकन सिमित को ूःततु क8 जाती है ता(cid:16)क उE ूितभिू तय/ क8 लागत क8 जानकार. ूा: क8 जा सके। चचचच. ूूूूााााववववधधधधाााानननन एएएएवववव ंंंंममममKKूूKKूू यययय॑॑॑॑ााााससससःःःः I. ििििननननववववेशेशेशेश ककककेेेे ममममKKूूKKूू यययय मममम0 0 0 0 ममममKKूूKKूू यययय॑॑॑॑ााााससससःःःः उपरोE मानदAड/ के अनसु ार सगं #णत िनवेश/ के कुल मKू य क8 तलु ना ऐस े िनवेश/ क8 कुल लागत स े क8 जाती है और प$रणामःवQप मKू य॑ास, य(cid:16)द कोई हो, राजःव लेखे स े ूभा$रत (cid:16)कया जाता है। य(cid:16)द ऐसा कुल मKू य, कुल लागत या (cid:14)पछल े वष (cid:18)के अतं के कुल मKू य स े अिधक हो तो पहल े समायो#जत (cid:16)कए गए मKू य॑ास क8 सीमा तक मKू यव(cid:14)ृ + राजःव लेखे म 0पनु ः जमा कर द. जाती है। II. गगगगररैैररैै ििििननननंंंंपपपपाााादददद.... आआआआ####ःःःःततततयययय//// हहहहेेेेतततत ुु ुु ूूूूााााववववधधधधााााननननःःःः ((((एएएएननननपपपपीीीीएएएए)))) i. आ#ःत को गरै िनंपाद.(एनपीए) वगrकृत (cid:16)कए जान े क8 ितिथ स े पहल े क8 अविध के बकाया >याज के सबं धं म 0 ूावधान (cid:16)कया गया है। ऐसी आ#ःतया ं #जनका >याज/मलू धन, एक ितमाह. अथात(cid:18) ्90 (cid:16)दन अथवा उसस े अिधक (cid:16)दन/ स े ऐसी आय/(cid:16)कःत 0 देय ह/, उ=ह0 गरै िनंपाद. आ#ःतय/ के Qप म 0 वगrकृत (cid:16)कया जाता है। >याज एव ंिनवेश का ूावधान आ#ःत के एनपीए वगrकृत (cid:16)कए जान ेक8 ितिथ स े(cid:16)कया जाता है। ii. एनपीए पर ूावधान को राजःव लेखे म0 ूभा$रत (cid:16)कया जाता है। iii. देय रािश क8 ूाि: पर उपरोE (cid:16)कए गए ूावधान को चरणब+ र.ित से पनु रां(cid:16)कत (cid:16)कया जाता है। iv. लाभांश के सबं धं म0 ूावधान (cid:16)कया जाता है, य(cid:16)द वह लाभांश-र(cid:16)हत ितिथ से 120 (cid:16)दन से अिधक तक बकाया बना रहे। छछछछ.... अअअअततंंततंं रररर ययययोोोोजजजजननननाााा ककककााााररररोोोोबबबबाााारररर (आआआआईईईईएएएएससससटटटट....)¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 7 ककककााााररररोोोोबबबबाााारररर.... इइइइ####----ववववटटटट.... शशशशेयेयेयेयररररःःःः कारोबार. ूितभिू तय/ क8 आईएसट., यथा आईएसट. ितिथ, अतं र (cid:16)दन (ःपॉट मKू य) पर ूभा(cid:14)वत होता है और इसक8 अनपु #ःथित म 0 (cid:14)पछल े30 (cid:16)दन/ के दौरान उपल>ध नवीनतम अिं तम बाज़ार मKू य पर (cid:16)कया जाता है। जजजज.... अअअअििििभभभभररररIIIIकककक भारतीय ःटॉक धा$रता िनगम (एसएचसीआईएल) अिभरIक सेवाए ं ूदान करता है तथा ूो3वन आधार पर उनके शKु क क8 गणना क8 जाती है। झझझझ.... अअअअचचचचलललल आआआआ####ःःःःततततययययाााांं ंं i. अचल आ#ःतय/ का उKलेख पवू व(cid:18) तr लागत म0 सिं चत मKू य॑ास घटाकर (cid:16)कया जाता है, िसवाय भिू म, भवन, प$रसर और भवन/ म0 सधु ार के सदं भ (cid:18) म,0 #ज=ह0 सिं चत मKू य॑ास घटाकर पनु मKू(cid:18) यां(cid:16)कत लागत पर दशाय(cid:18) ा जाता है। पनु मKू(cid:18) यांकन क8 दशा म,0 प$रणामतः पनु मKू(cid:18) यांकन पर आिध-य को पनु मKू(cid:18) याकं न ूार#Iत िनिध म0 दशाय(cid:18) ा जाता है। पनु मKू(cid:18) यांकन के कारण मKू यव(cid:14)ृ + क8 रािश पर मKू य॑ास को पनु मKू(cid:18) यांकन ूार#Iत िनिध म0 ूभा$रत (cid:16)कया जाता है। ii. मKू य॑ास का ूावधान घट. हुई लागत प+ित से िन"निल#खत दर/ पर (cid:16)कया जाता है। ऐसी आ#ःतय/ को छोड़कर जो लेखा वष (cid:18) के दौरान छः माह से कम अविध के िलए धा$रत ह/, #जनके मKू य॑ास का ूावधान उ#Kल#खत से आधे दर पर (cid:16)कया जाता है - भवन एव ंःवािम(cid:25)व वाल ेप$रसर 5% फनrचर एव ं(cid:16)फ-सचर 10% कायाल(cid:18) य उपकरण, भवन सधु ार, सॉuटवेयर, कंaयटू र एव ंमोटर वाहन 33.33% पLटे पर जमीन एव ंप$रसर का प$रशोधन, पLटे क8 अविध म 0समान Qप स े (cid:16)कया जाता है। iii. ऐस े प$रसर/, #जनक8 पLटे क8 अविध 8 वष (cid:18) से अिधक हो जाए, म0 भवन सधु ार/ का मKू य॑ास 33.33% क8 दर से (cid:16)कया जाता है, तथा(cid:14)प, पLटाविध 8 वष (cid:18) से अिधक न होन े के मामले म,0 उसे 8 वष (cid:18) क8 अविध के बाद प$रशोिधत (cid:16)कया जाता है और 8 वषx क8 अविध के भीतर पLटा नवीकृत न होने के मामल े म,0 बकाया प$रशोिधत रािश पLटे के अिं तम वष (cid:18) म0 ूभा$रत क8 जाती है। iv. अचल आ#ःतया,ं जो सःं था(cid:14)पत हB एव ं ूयोग म0 लायी जाती हB, देयताओ ं का अिं तम िनपटान ल(cid:14)ं बत रहने तक, अनमु ो(cid:16)दत आधार पर उ#Kल#खत क8 जाती हB। अिं तम िनपटान होने पर मKू य॑ास, आ#ःत के ूयोग म0 लाए जाने क8 तार.ख से समायो#जत (cid:16)कया जाता है। v. अचल आ#ःतय/ क8 (cid:14)बब8 पर, लागत क8 अविल#खत रािश एव ं पनु मKू(cid:18) याकं न पर अचल आ#ःतय/ क8 मKू यव(cid:14)ृ + को घटाने पर ूा: लाभ/हािनया,ं राजःव लेखे म0 (cid:16)हसाब म0 ली जाती हB। बेची गई आ#ःतय/ हेत ु पनु मKू(cid:18) यांकन ूार#Iत िनिध म 0 बकाया शेष को सामा=य ूार#Iत िनिध म0 अतं $रत कर (cid:16)दया गया है। ञञञञ.... ूूूूाााारररर####IIIIतततत ििििननननििििधधधधःःःः8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] पवू व(cid:18) तr भारतीय यिू नट शःट अिधिनयम, 1963 क8 धारा 25ख(1) के उपबधं ानसु ार िन"निल#खत कोष ःथा(cid:14)पत (cid:16)कए गए हB जो एसययू टू .आई के ह. हB, ल(cid:16)े कन ूशासिनक स(cid:14)ु वधा क8 {(cid:14)(cid:19) स े यिू नट योजना 1964 बॉAड के लेख/ म 0 िलख े जात ेहB। (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध (डडडड....आआआआररररएएएएफफफफ) - कककक. गगगगठठठठनननन ---- इस िनिध का समं हण, (cid:14)वकास, अनसु धं ान, सवं धन(cid:18) शील तथा शःट के अ=य (cid:16)बयाकलाप/ के िलए (cid:16)कया गया है। यह िनिध, कुछ योजनाओ ंके अतं गत(cid:18) ूितलाभ/पजूं ी के सबं धं म 0गारंट. ूदान करती है। इस िनिध के गठन म 0िन"निल#खत शािमल हB - i. अशं दान सेः - 1 जुलाई, 1994 स ेआरंभ क8 गई योजनाओ ंस ेसबं िं धत योजनाओ ंके ूावधान/ के अनसु ार। - अ=य सभी योजनाओ ंके िलए पवू व(cid:18) तr यटू .आई के =यासी मडं ल Dारा अनमु ो(cid:16)दत दर पर। ख. पपपप$$$$ररररचचचचााााललललनननन ---- i. िनिध क8 आय एव ं Mयय/ को ूो3वन आधार पर (cid:16)हसाब म0 िलया जाता है। ii. िनवेश उपरोE ड. म0 बताई गई नीित के अनसु ार दशाए(cid:18) जाते हB। iii. िनिध म\ु य Qप से शःट Dारा ूवितत(cid:18) /सह-ूवितत(cid:18) कंपनी क8 इ#-वट. शेयर/ म0 िनवेश करती है। iv. योजना के समा: होने के दो वष (cid:18) प}ात,् लेखा वष (cid:18) के अतं म0 अवशेष आ#ःतयां बाजार मKू य, य(cid:16)द उपल>ध ह/, अ=यथा अनमु ो(cid:16)दत दर/ के आधार पर मKू यां(cid:16)कत क8 जाती हB। इस ूकार ूा: मKू य को देयताओ/ं ूावधान/ के ूित समायो#जत (cid:16)कया जाता है और प$रणामतः श+ु अिधशेष/कमी को ड.आरएफ म0 अतं $रत (cid:16)कया जाता है। सम(cid:16)ू हत योजनाओ ं के मामले म0 यह ूथा अिं तम योजना के समा: होने के दो वष (cid:18) के प}ात ् अपनाई जाती है। य(cid:16)द भ(cid:14)वंय म0 उस योजना के ूित कोई दावा होता है तो वो ड.आरएफ को ूभा$रत (cid:16)कया जाता है। ग. मोचन प}ात ् योजनाओ ं का शेष जहा ँ मह(cid:25)वपणू (cid:18) उ#-वयी भारत ljdkj क8 तरफ स े धा$रत है, (cid:14)विधवत ् आ#ःतय/ एव ं देयताओ ं का िमलान कर ड.आरएफ म0 दशाय(cid:18) ा जाता है। घघघघ. अअअअ====यययय ििििननननििििधधधधययययाााा ंं ंं ---- वतम(cid:18) ान म 0हमारे पास दो िनिधया ँअथात(cid:18) ्आ#ःत पनु सर~ चना िनिध, कमच(cid:18) ार. कKयाण िनिध है #जनक8 ःथापना (cid:14)वकास ूार#Iत िनिध स ेूा: अशं दान के ज़$रए क8 गई है। भारतीय यूिनट शःट के (cid:14)विन(cid:16)द(cid:18)(cid:19) उपबम के ूशासक¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 9 31 माच,(cid:18) 2014 का तुलन प=k (#i, yk[k esa) ययययूिूिूिूिननननटटटट एएएएआआआआररररएएएएसससस ययययोोोोजजजजननननाााा 66664444 बबबबॉॉॉॉAAAAडडडड बबबबॉॉॉॉAAAAडडडड 31.03.2014 31.03.2013 31.03.2014 31.03.2013 ददददेेेेययययततततााााएएएए ंंंं पपपपूंजूंजूंजूंजीीीी..............................………………………...........…....'कककक' - - - - ूूूूाााारररर####IIIIतततत ििििननननििििधधधध औऔऔऔरररर अअअअििििधधधधशशशशेेषषेेषष.................……………....'खखखख' 326,500.69 2,83,963.75 (130,331.84) (126,698.00) चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंऔऔऔऔरररर ूूूूााााववववधधधधाााानननन...………..............................'गगगग' 61,335.79 77,019.40 195,240.31 192,787.43 (cid:14)वकास ूार#Iत िनिध का आकार - - 2,25,057.01 3,47,842.33 (cid:14)वकास ूार#Iत िनिध क8 चाल ूदेयताए ंऔर ूावधान - - 38,914.10 32,852.69 (cid:14)वकास ूार#Iत िनिध के तहत मोचन उपरांत योजनाओ ंक8 देयताए ं - - 1,13,652.37 1,02,213.68 (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध.....................................……….....'घघघघ' 377,623.48 482,908.70 - - अ=य फंड/ का आकार - - 1,45,125.82 1,34,750.13 अ=य फंड/ क8 चाल ूदेयताए ंएव ंूावधान - - 79,500.08 83,326.28 अअअअ====यययय फफफफंंंंडडडड..............................................………………… ..'डडडड.' 224,625,90 2,18,076.41 - - ककककुुुुलललल ददददेेेेययययततततााााएएएए ंंंं 990,085.86 1,061,968.26 64,908.47 66,089.43 आआआआ####ःःःःततततययययाााांं ंं ििििननननववववेेशशेेशश..........................…………………….….......................'चचचच' 352,483.51 3,54,092.44 62,343.39 63,064.26 जजजजममममााााररररााााििििशशशशययययाााा ंंंं.....………………………….....………………....'छछछछ' 11,014.03 - - - चचचचाााालललल ूूूूआआआआ####ःःःःततततययययाााांं ंं......................………………………..……….'जजजज' 19,712.72 2,009.96 2,565.08 3,025.17 ििििनननन####}}}}तततत आआआआ####ःःःःततततययययाााा.ंंंं................................……………………...'झझझझ' 4,626.22 4,880.75 - - (cid:14)वकास ूार#Iत िनिध क8 आ#ःतयां 2,63,971.11 3,80,695.02 - - (cid:14)वकास ूार#Iत िनिध के तहत मोचन उपरांत योजनाओ ंक8 देयताए ं 1,13,652.37 1,02,213.68 - - (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध ककककेेेे ततततहहहहतततत ककककुुुुलललल आआआआ####ःःःःततततययययाााांं ंं..........…..'ञञञञ' 377,623.48 4,82,908.70 - - अअअअ====यययय फफफफंंंंडडडड//// कककक8888 आआआआ####ःःःःततततययययाााा.ंंंं................…………..…….…………'टटटट' 224,625.90 2,18,076.41 - - ककककुुुुलललल आआआआ####ःःःःततततययययाााांं ंं 990,085.86 1,061,968.26 64,908.47 66,089.43 लेखा (cid:16)टaप#णयां.........................'ठ' मह(cid:25)वपूण (cid:18) लेखा नीितय/ का (cid:14)ववरण लेखे का अिभ=न भाग है। समितिथ के संल]न $रपोट(cid:18) के अनुसार कृते अशोक भारतीय एव ं कंपनी सनद. लेखाकार अशोक भारतीय इ"तयाज़ुर रहमान के एन प(cid:129)ृ वीराज भागीदार मु\य (cid:14)व‚ीय अिधकार. ूशासक मुंबई (cid:16)दनांक : 20 जून 2014 भभभभााााररररततततीीीीयययय ययययूिूिूिूिननननटटटट शशशशःःःःटटटट ककककेेेे (cid:14)(cid:14)(cid:14)(cid:14)ववववििििनननन(cid:16)(cid:16)(cid:16)(cid:16)दददद(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19) उउउउपपपपबबबबमममम ककककेेेे ूूूूशशशशााााससससकककक10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 1 अअअअूूूूैलैलैलैल, 2013 ससससेे ेे 31 ममममााााचचचच,(cid:18)(cid:18)(cid:18)(cid:18) 2014 कककक8888 अअअअववववििििधधधध हहहहेेेेतततत ुु ुु ररररााााजजजजःःःःवववव ललललेेखखेेखखाााा #i, yk[k esa ययययििूूििूूननननटटटट ययययोोोोजजजजननननाााा 64 बबबबॉॉॉॉAAAAडडडड एएएएआआआआररररएएएएसससस बबबबॉॉॉॉAAAAडडडड चचचचाााालललल ूूूूववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) (cid:14)(cid:14)(cid:14)(cid:14)पपपपछछछछललललाााा ववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) चचचचाााालललल ूूूूववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) (cid:14)(cid:14)(cid:14)(cid:14)पपपपछछछछललललाााा ववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) आआआआयययय लाभांश 42,772.93 36,925.67 7,998.83 6,883.45 >याज 2,351.72 (216.80) (11,239.23) (10,781.93) अतं र योजना कारोबार के अित$रE िनवेश/ क8 (cid:14)बब8/मोचन पर लाभ 25.91 631.08 0.38 19.26 अ=य आय 306.42 752.08 - - (cid:14)पछली अविध का आय (171.27) (78.01) (14.80) - (cid:14)पछल ेवष (cid:18)क8 सं(cid:16)द]ध आय के िलए (cid:16)कया गया ूावधान, पनु रां(cid:16)कत 3.26 16.58 5.66 0.71 सं(cid:16)द]ध िनवेश/ एव ंजमारािशय/ के ूित ूावधान, पनु रां(cid:16)कत - 18.75 - - पनु रां(cid:16)कत ूाaय हेत ुूावधान 0.46 48.98 - - उउउउपपपप ययययोोोोगगगग (कककक) 45,289.43 38,098.33 (3,249.16) (3,878.51) घटाएः सं(cid:16)द]ध आय हेत ुूावधान 19.27 22.37 16.33 9.87 घटाएः सं(cid:16)द]ध िनवेश एव ंजमारािशय/ हेत ुूावधान - 216.75 - - उउउउपपपप ययययोोोोगगगग (खखखख) 19.27 239.12 16.33 9.87 ययययोोोोगगगग (कककक-खखखख) 45,270.16 37,859.21 (3,265.49) (3,888.38) MMMMयययययययय कायाल(cid:18) य Mयय 680.47 608.98 81.79 64.66 ूचार Mयय 4.17 0.40 - - अिभरIा, र#जःशार और बकB ूभार 1,216.64 1,029.42 171.33 141.98 लेखापर.Iक का शुKक 13.37 14.43 2.41 2.03 एएमसी का शुKक 491.83 502.19 83.70 88.74 ःथाई आ#ःतय/ म0 मूKय॑ास 74.43 84.27 - - उउउउपपपप ययययोोोोगगगग(कककक) 2,480.91 2,239.69 339.23 297.41 जोड़ेः अतं र योजना कारोबार के अित$रE िनवेश/ क8 (cid:14)बब8/मोचन पर हािन 118.76 164.06 29.12 197.89 उउउउपपपप ययययोोोोगगगग (खखखख) 118.76 164.06 29.12 197.89 ककककुुुुलललल (कककक)+(खखखख) 2,599.67 2,403.75 368.35 495.30 MMMMयययययययय ससससेे ेेआआआआयययय कककक8888 अअअअििििधधधधककककतततताााा 42,670.49 35,455.46 (3,633.84) (4,383.68) ययययोोोोगगगग 45,270.16 37,859.21 (3,265.49) (3,888.38) भारतीय यूिनट शःट के (cid:14)विन(cid:16)द(cid:18)(cid:19) उपबम के ूशासक 1 अूैल, 2013 से 31 माच,(cid:18) 2014 क8 अविध हेत ु राजःव (cid:14)विनयोजन लेखा #i, yk[k esa ययययििूूििूूननननटटटट ययययोोोोजजजजननननाााा 64 बबबबॉॉॉॉAAAAडडडड एएएएआआआआररररएएएएसससस बबबबॉॉॉॉAAAAडडडड चचचचाााालललल ूूूूववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) (cid:14)(cid:14)(cid:14)(cid:14)पपपपछछछछललललाााा ववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) चचचचाााालललल ूूूूववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) (cid:14)(cid:14)(cid:14)(cid:14)पपपपछछछछललललाााा ववववषषषष (cid:18)(cid:18)(cid:18)(cid:18) ररररााााजजजजःःःःवववव (cid:14)(cid:14)(cid:14)(cid:14)ववववििििननननययययोोोोजजजजनननन ललललेेखखेेखखाााा Mयय से अिधक आय 42,670.49 35,455.46 (3,633.84) (4,383.68) जोड़े/घटाएः (cid:14)पछली अविध के समायोजन - - - - ययययोोोोगगगग 42,670.49 35,455.46 (3,633.84) (4,383.68) शेष सामा=य आर#Iत िनिध म0 अतं $रत 42,670.49 35,455.46 (3,633.84) (4,383.68) ययययोोोोगगगग 42,670.49 35,455.46 (3,633.84) (4,383.68) मह(cid:25)वपणू (cid:18) लेखा नीितय/ का (cid:14)ववरण लेखे का अिभ=न भाग है। समितिथ के संल]न $रपोट(cid:18) के अनसु ार कृत े अशोक भारतीय एव ं कंपनी सनद. लेखाकार अशोक भारतीय इ"तयाज़रु रहमान के एन प(cid:129)ृ वीराज भागीदार मु\य (cid:14)व‚ीय अिधकार. ूशासक मुंबई (cid:16)दनांक : 20 जनू 2014¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 11 भारतीय यूिनट शःट के (cid:14)विन(cid:16)द(cid:18)(cid:19) उपबम के ूशासक 31 माच,(cid:18) 2014 को समाa त वष (cid:18) के िलए लेख/ के भाग के Qप म0 सलं ] न तािलकाए ं (#i, yk[k esa) ययययूिूिूिूिननननटटटट ययययोोोोजजजजननननाााा 64 बबबबॉॉॉॉAAAAडडडड एएएएआआआआररररएएएएसससस बबबबॉॉॉॉAAAAडडडड 31.03.2014 31.03.2013 31.03.2014 31.03.2013 ततततााााििििललललककककाााा 'कककक' पपपपूंजूंजूंजूंजीीीी बॉAड पूंजी - - - - ययययोोोोगगगग - - - - ततततााााििििललललककककाााा 'खखखख' ूूूूाााारररर####IIIIतततत ििििननननििििधधधध एएएएवववव ंंंंअअअअििििधधधधशशशशेेषषेेषष ययययूिूिूिूिननननटटटट ूूूूीीीीििििममममययययमममम ूूूूाााारररर####IIIIतततत ििििननननििििधधधध (cid:14)पछले तुलन पऽ के अनुसार शेष (यूपीआर) (2,79,463.84) (2,79,463.84) - - वष (cid:18)के दौरान संमह.त(ूद‚) ूीिमयम (शु+) - - - - ययययोोोोगगगग (2,79,463.84) (2,79,463.84) - - ःःःःथथथथााााईईईई ससससंपंपंपंप(cid:14)(cid:14)(cid:14)(cid:14)‚‚‚‚ययययाााा ंंंंपपपपुनुनुनुनममममूKूK(cid:18)(cid:18)ूKूK(cid:18)(cid:18) ययययाााांंककंंककनननन ूूूूाााारररर####IIIIतततत ििििननननििििधधधध (cid:14)पछले तुलन पऽ के अनुसार शेष (पुनमूK(cid:18) यांकन ूार#Iत िनिध) 3,244.61 3,451.86 - - घटाए:ं ःथाई संप(cid:14)‚य/ पर मूKय॑ास म0 अंत$रत 133.54 136.90 - - घटाए:ं सामा=य ूार#Iत िनिध म0 अंत$रत - 70.35 - - ययययोोोोगगगग 3,111.06 3,244.61 - - ससससााााममममाााा====यययय ूूूूाााारररर####IIIIतततत ििििननननििििधधधध ययययूिूिूिूिननननटटटट पपपपूंजूंजूंजूंजीीीी पपपपरररर ससससााााममममाााा====यययय ूूूूाााारररर####IIIIतततत ििििननननििििधधधध (cid:14)पछले तुलन पऽ के अनुसार शेष 5,60,182.98 5,24,657.17 (1,26,698.00) (1,22,314.32) राजःव (cid:14)विनयोजन लेखे से अंत$रत 42,670.49 35,455.46 (3,633.84) (4,383.68) ःथाई संप(cid:14)‚यां पुनमूK(cid:18) यांकन ूार#Iत िनिध से अंत$रत - 70.35 - - उउउउपपपप ययययोोोोगगगग (कककक) 602,853.47 5,60,182.98 (130,331.84) (126,698.00) ककककुुुुलललल ययययोोोोगगगग 326,500,69 2,83,963.75 (130,331.84) (126,698.00) ततततााााििििललललककककाााा 'गगगग' चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंऔऔऔऔरररर ूूूूााााववववधधधधाााानननन चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंं (cid:14)व(cid:14)वद लेनदार 439.40 13,480.42 1,34,694.21 1,25,416.32 संवीIाधीन आवेदन रािश 61.17 61.17 - - अदावी आय/लाभांश (cid:14)वतरण 58,594.78 61,252.91 59,349.03 66,184.71 ययययोोोोगगगग (कककक) 59,095.35 74,794.50 194,043.24 1,91,601.03 ूूूूााााववववधधधधाााानननन सं(cid:16)द]ध आय के िलए ूावधान 284.50 268.50 125.09 114.42 सं(cid:16)द]ध िनवेश/ एव ंजमारािशय/ के िलए ूावधान 709.23 709.23 1,017.59 1,017.59 ूाaय हेत ुूावधान 1,246.71 1,247.17 54.39 54.39 ययययोोोोगगगग (खखखख) 2,240.44 2,224.90 1,197.07 1,186.40 ययययोोोोगगगग (कककक)+(खखखख) 61,335.79 77,019.40 195,240.31 192,787.43 ततततााााििििललललककककाााा 'घघघघ' (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध (cid:14)पछले तुलन पऽ के अनुसार शेष 3,47,842.33 4,03,205.97 - - (cid:14)वलियत फंड/ के शेष का अंतरण 619.60 - - -12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (cid:14)बब8/मोचन पर ूीिमयम - (0.26) - - वष (cid:18)के दौरान ूा: आय/मोचन 5,34,004.57 46,133.25 - - उउउउपपपप ययययोोोोगगगग 'कककक' 882,466.50 4,49,338.96 - - घटाए:ं वष (cid:18)के दौरान उपयोग 6,57,409.49 1,01,496.63 - - उउउउपपपप ययययोोोोगगगग 'खखखख' 6,57,409.49 1,01,496.63 - - (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध ककककाााा आआआआककककाााारररर उउउउपपपप ययययोोोोगगगग गगगग=कककक-खखखख 225,057.01 3,47,842.33 - - चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंऔऔऔऔरररर ूूूूााााववववधधधधाााानननन (cid:14)व(cid:14)वध लेनदार 7,945.38 4,073.91 - - अदावी आय/लाभांश (cid:14)वतरण 24,259.34 22,176.77 - - सं(cid:16)द]ध आय हेत ुूावधान 124.96 117.68 - - सं(cid:16)द]ध आय एव ंजमारािशय/ हेत ुूावधान 6,580.33 6,480.24 - - ूाaय हेत ुूावधान 4.09 4.09 - - डडडड....आआआआररररएएएएफफफफ कककक8888 चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंएएएएवववव ंंंंूूूूााााववववधधधधाााानननन - उउउउपपपप ययययोोोोगगगग 'घघघघ' 38,914.10 32,852.69 - - ययययोोोोगगगग अअअअ =(गगगग+घघघघ) 2 , 6 3 , 9 7 1 . 1 1 3,80,695.02 - - डडडड....आआआआररररएएएएफफफफ ककककेेेे अअअअंतंतंतंतगगगगतत(cid:18)(cid:18)तत(cid:18)(cid:18) ममममोोोोचचचचनननन उउउउपपपपरररराााांंततंंतत ययययोोोोजजजजननननााााओओओओ ंंंंकककक8888 ददददेेेेययययततततााााएएएए ंंंं ममममोोोोचचचचनननन उउउउपपपपरररराााांंततंंतत फफफफंंंंडडडड (cid:14)पछले तुलन पऽ के अनुसार सामा=य ूार#Iत िनिध 58,270.50 48,403.09 - - वष (cid:18)के दौरान ूा: आय/>याज 11,671.32 10,105.75 - - िनिध का उपयोग 234.07 238.34 - - उउउउपपपप ययययोोोोगगगग (कककक) 69,707.75 58,270.50 - - चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंएएएएवववव ंंंंूूूूााााववववधधधधाााानननन (cid:14)व(cid:14)वद लेनदार 1.44 - - - भारत सरकार को देय 43,743.18 43,743.18 - - सं(cid:16)द]ध िनवेश/ एव ंजमारािशय/ के िलए ूावधान 200.00 200.00 - - उउउउपपपप ययययोोोोगगगग(खखखख) 43,944.62 43,943.18 - - डडडड....आआआआररररएएएएफफफफ ककककेेेे ततततहहहहतततत ममममोोोोचचचचनननन उउउउपपपपरररराााांंततंंतत ययययोोोोजजजजननननााााओओओओ ंंंंकककक8888 ददददेेेेययययततततााााएएएए ंंंंककककुुुुलललल आआआआ= 113,652.37 1,02,213.68 - - कककक+खखखख (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध इइइइ = अअअअ + आआआआ 377,623.48 4,82,908.70 - - भारतीय यूिनट शःट के (cid:14)विन(cid:16)द(cid:18)(cid:19) उपबम के ूशासक 31 ekpZ] 2014 dks lekIr o"kZ ds fy, ys[kksa ds Hkkx ds :i esa layXu rkfydk,a tkjh---------- (#i, yk[k esa) ययययूिूिूिूिननननटटटट ययययोोोोजजजजननननाााा 64 बबबबॉॉॉॉAAAAडडडड एएएएआआआआररररएएएएसससस बबबबॉॉॉॉAAAAडडडड 31.03.2014 31.03.2013 31.03.2014 31.03.2013 ततततााााििििललललककककाााा 'डडडड.' अअअअ====यययय ििििननननििििधधधधययययाााांं ंं (कककक) ःःःःटटटटााााफफफफ ककककKKKKययययााााणणणण ििििननननििििधधधध(एएएएससससडडडडबबबबKKKKययययूएूएूएूएफफफफ) (cid:14)पछले तुलन पऽ के अनुसार शेष 28,815.40 26,690.22 - - वष (cid:18)के दौरान ूा: आय/>याज 2,260.52 2,178.55 - - िनिध का उपयोग 46.42 53.37 - - फफफफंंंंडडडड ककककाााा आआआआककककाााारररर - उउउउपपपप ययययोोोोगगगग (कककक) 31,029.50 28,815.40 - -¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 13 चचचचाााालललल ूू ूू ददददेेेेययययततततााााएएएए ंंंं एएएएवववव ंंंं ूूूूााााववववधधधधाााानननन (cid:14)व(cid:14)वद लेनदार 0.35 - - - उउउउपपपप ययययोोोोगगगग (आआआआ) 0.35 - - - ककककुुुुलललल 'कककक' = (अअअअ+आआआआ) 31,029.85 28,815.40 - - (खखखख) आआआआ####ःःःःतततत पपपपुनुनुनुनःःःःससससंरंरंरंरचचचचननननाााा ििििननननििििधधधध (एएएएआआआआररररएएएएफफफफ) (cid:14)पछले तुलन पऽ के अनुसार शेष 1,05,934.73 98,899.21 - - वष (cid:18)के दौरान ूा: आय/>याज 8,352.66 7,294.61 - - फंड का उपयोग 191.07 259.09 - - ििििननननििििधधधध ककककाााा आआआआककककाााारररर- उउउउपपपप ययययोोोोगगगग (कककक) 114,096.32 1,05,934.73 - - चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंऔऔऔऔरररर ूूूूााााववववधधधधाााानननन (cid:14)ववध लेनदार 336.92 60.40 - - सं(cid:16)द]ध आय हेत ुूावधान 5,697.77 5,800.39 - - सं(cid:16)द]ध िनवेश एव ंजमारािशय/ हेत ुूावधान 73,465.04 77,465.49 - - उउउउपपपप ययययोोोोगगगग (आआआआ) 79,499.73 83,326.28 - - ययययोोोोगगगग 'खखखख' = (अअअअ+आआआआ) 193,596.05 1,89,261.01 - - अअअअ====यययय ििििननननििििधधधधयययय//// ककककाााा आआआआककककाााारररर - ययययोोोोगगगग I 145,125.82 1,34,750.13 - - अअअअ====यययय ििििननननििििधधधधयययय//// कककक8888 चचचचाााालललल ूूूूददददेेेेययययततततााााएएएए ंंंंएएएएवववव ंंंंूूूूााााववववधधधधाााानननन- ययययोोोोगगगग II 79,500.08 83,326.28 - - अअअअ====यययय ििििननननििििधधधधययययाााांं ंं ककककुुुुलललल (कककक+खखखख) 224,625.90 2,18,076.41 - - ििििननननववववेेशशेेशश (cid:16)डब0चर एव ंबॉAड 247.74 1,569.02 207.37 928.24 अिधमान शेयर 889.23 889.23 200.00 200.00 इ#-वट. शेयर 3,32,313.12 3,32,600.77 45,869.80 45,869.80 "यूचुअल फंड क8 यूिनट0 19,033.42 19,033.42 16,066.22 16,066.22 ययययोोोोगगगग 352,483.51 3,54,092.44 62,343.39 63,064.26 उ+तृ (लागत पर) 2,92,371.01 2,92,370.98 42,876.29 42,876.29 अनो+तृ (लागत पर) 60,112.50 61,721.46 19,467.10 20,187.97 'क' 352,483.51 3,54,092.44 62,343.39 63,064.26 उ+तृ (बाज़ार मूKय) 31,38,783.16 26,26,848.59 5,67,582.05 4,83,500.18 अनो+तृ (मूKयांकन पर AT VALUATION) 30,484.18 29,206.12 25,078.90 23,663.57 'ख' 3,169,267.34 2,656,054.71 592,660.95 507,163.75 िनवेश/ के मूKय म0 मूKयव(cid:14)ृ+ (मूKय॑ास) ययययोोोोगगगग ('खखखख' - 'कककक') 2,816,783.83 2,301,962.27 530,317.56 444,099.49 जजजजममममााााररररााााििििशशशशययययाााा ंंंं बBक म0 जमारािशया ं 3,600.00 - - - अ=य जमारािशया ं 7,414.03 - - - ययययोोोोगगगग - - - 11,014.03 ततततााााििििललललककककाााा 'जजजज' चचचचाााालललल ूूूू आआआआ####ःःःःततततययययाााा ंंंं बBक/ म 0चाल ू खाता शेष 357.61 686.64 1,427.14 1,864.07 (cid:14)व(cid:14)वध देनदार14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] 18,785.00 936.43 1,002.96 1,017.94 बकाया और ूो3तू आय 546.14 362.92 134.98 143.16 अिमम, जमारािशया ंआ(cid:16)द 23.97 23.97 - - ययययोोोोगगगग 19,712.72 2,009.96 2,565.08 3,025.17 ¼ããÀ¦ããè¾ã ¾ãîãä¶ã› ›ÈÔ› ‡ãñŠ ãäÌããä¶ããäªÃÓ› „¹ã‰ãŠ½ã ‡ãñŠ ¹ãÆÍããÔã‡ãŠ 33331111 ममममााााचचचच,,(cid:4)(cid:4),,(cid:4)(cid:4) 2222000011114444 ककककोोोो ससससममममाााा(cid:6)(cid:6)(cid:6)(cid:6) ववववषषषष (cid:4)(cid:4) (cid:4)(cid:4)ककककेेेे ििििललललएएएए ललललखखेेखखेे (cid:16)(cid:16)(cid:16)(cid:16) ककककेेेे भभभभाााागगगग ककककेेेे (cid:19)(cid:19)(cid:19)(cid:19)पपपप मममम (cid:21)(cid:21) (cid:21)(cid:21)ससससंलंलंलंल(cid:23)(cid:23)(cid:23)(cid:23) ततततााााििििललललककककााााएएएएंं ंं ((((जजजजााााररररीीीी)))) ययययएएूूएएूू सससस 66664444 बबबबॉॉॉॉ(cid:27)(cid:27)(cid:27)(cid:27)डडडड ततततााााििििललललककककाााा ''''झझझझ '''' अअअअचचचचलललल आआआआिििि(cid:31)(cid:31)(cid:31)(cid:31)ततततययययाााा ंंंं ((cid:1)पए लाख म(cid:9)) ललललाााागगगगतततत ममममूूKKूूKKयययय शशशशुु++ुु++ पपपपरररर ककककुुुुलललल ॑॑॑॑ाााासससस >>>>ललललॉॉॉॉकककक >>>>ललललॉॉॉॉकककक ययययथथथथाााा 31 जजजजममममाााा/ ककककटटटटौौौौतततत/ ययययथथथथाााा 31 ययययथथथथाााा 31 ककककटटटटौौौौतततत/ 1.4.13 1.4.13 ससससेे ेे पपपपुुननुुननममममूू(cid:18)K(cid:18)Kूू(cid:18)K(cid:18)Kययययाााांंंं ययययथथथथाााा ययययथथथथाााा ययययथथथथाााा ममममााााचचचच,(cid:18)(cid:18)(cid:18)(cid:18) ससससममममाााा---- ससससममममाााा---- ममममााााचचचच,(cid:18)(cid:18)(cid:18)(cid:18) 2013 ममममााााचचचच,(cid:18)(cid:18)(cid:18)(cid:18) ससससममममाााा---- ससससेे ेे 31.03.14 (cid:16)(cid:16)(cid:16)(cid:16)ककककतततत 31.03.2014 2013 ययययोोोोजजजजनननन ययययोोोोजजजजनननन 2013 ययययोोोोजजजजनननन 3 11 4. 03. ततततकककक आआआआरररर####IIIIतततत ततततकककक ििििननननििििधधधध ललललाााागगगगतततत पपपपुुननुुनन---- ससससेे ेेअअअअंंततंंतत$$$$ररररतततत ककककुुुुलललल 31 ममममााााचचचच,(cid:18)(cid:18)(cid:18)(cid:18) 31 ममममााााचचचच,(cid:18)(cid:18)(cid:18)(cid:18) पपपपरररर ममममूू(cid:18)K(cid:18)Kूू(cid:18)K(cid:18)Kययययाााां(cid:16)ं(cid:16)ं(cid:16)ं(cid:16)ककककतततत 2014 2013 ॑॑॑॑„ा„ा„ा„ासससस ललललाााागगगगतततत पपपपरररर ॑॑॑॑ाााासससस ज़मीन (पLटे पर) 111.39 0.00 0.00 111.39 87.74 0.00 1.39 1.39 0.00 89.13 22.26 23.65 ज़मीन (पूण (cid:18) 835.45 0.00 0.00 835.45 0.00 0.00 0.00 0.00 0.00 0.00 835.45 835.45 ःवािम(cid:25)व) भवन 254.90 0.00 0.00 254.90 123.96 0.00 0.90 6.85 5.94 130.80 124.09 130.94 कायाल(cid:18) य प$रसर 15.55 0.00 0.00 15.55 15.55 0.00 0.00 0.00 0.00 15.55 0.00 0.00 (पLटे पर) ःवािम(cid:25)व वाले 8545.07 0.00 0.00 8545.07 4711.68 0.00 70.45 198.05 127.59 4909.72 3635.34 3833.39 प$रसर भवन सुधार 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 फनrचर एव ं 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 जुड़नार कायाल(cid:18) य के 1.39 0.00 0.00 1.39 0.35 0.00 0.30 0.31 0.00 0.65 0.73 1.04 उपःकर मोटर वाहन 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 कंaयूटर 958.97 0.00 0.00 958.97 954.82 0.00 1.38 1.38 0.00 956.20 2.77 4.15 10722.72 0.00 0.00 10722.72 5894.10 0.00 74.42 207.98 133.53 6102.05 4620.64 4828.62 पूंजी आ#ःतय/ क8 खर.द हेत ु अिमम 52.14 0.00 46.56 5.58 0.00 0.00 0.00 0.00 0.00 0.00 5.58 52.14 ययययोोोोगगगग 10774.86 0.00 46.56 10728.30 5894.10 0.00 74.42 207.98 133.53 6102.05 4626.22 4880.76 भारतीय यूिनट शःट के (cid:14)विन(cid:16)द(cid:18)(cid:19) उपबम के ूशासक¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 15 33331111 ममममााााचचचच,,(cid:4)(cid:4),,(cid:4)(cid:4) 2222000011114444 ककककोोोो ससससममममाााा(cid:6)(cid:6)(cid:6)(cid:6) ववववषषषष (cid:4)(cid:4) (cid:4)(cid:4)ककककेेेे ििििललललएएएए ललललखखेेखखेे (cid:16)(cid:16)(cid:16)(cid:16) ककककेेेे भभभभाााागगगग ककककेेेे (cid:19)(cid:19)(cid:19)(cid:19)पपपप मममम (cid:21)(cid:21) (cid:21)(cid:21)ससससंलंलंलंल(cid:23)(cid:23)(cid:23)(cid:23) ततततााााििििललललककककााााएएएएंं ंं ((((जजजजााााररररीीीी............................)))) #i, yk[k esa ययययििूूििूूननननटटटट ययययोोोोजजजजननननाााा 64 बबबबॉॉॉॉAAAAडडडड एएएएआआआआररररएएएएसससस बबबबॉॉॉॉAAAAडडडड 31.03.2014 31.03.2013 31.03.2014 31.03.2013 ततततााााििििललललककककाााा 'ञञञञ' (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध कककक8888 आआआआ####ःःःःततततययययाााा ंंंं इ#-वट. शेयर 83,421.01 1,45,310.30 - - (cid:16)डब0चक एव ंबॉAड - 37.06 - - "यचू अु ल फंड क8 यिूनट0 18,641.61 18,796.61 - - बकB के पास जमारािशयां 1,51,501.00 1,81,980.00 - - अ=य जमारािशयां - 4,544.70 - - ललललाााागगगगतततत पपपपरररर ििििननननववववेशेशेशेश उउउउपपपप ययययोोोोगगगग(कककक) 253,563.62 3,50,668.67 - - चचचचाााालललल ूूूूआआआआ####ःःःःततततययययाााा ंंंं (cid:14)व(cid:14)वध देनदार - 20,223.20 - - बकाया और ूो3तू आय 10,394.59 9,797.16 - - बकB शेष 12.90 5.99 - - उउउउपपपप ययययोोोोगगगग (खखखख) 10,407.49 30,026.35 - - (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध कककक8888 आआआआ####ःःःःततततययययाााा ंंंंककककुुुुलललल पपपपीीीी =कककक+खखखख 2,63,971.11 3,80,695.02 - - डडडड....आआआआररररएएएएफफफफ ककककेेेे ततततहहहहतततत ममममोोोोचचचचनननन उउउउपपपपरररराााांतंतंतंत ययययोोोोजजजजननननााााओओओओ ंंंंकककक8888 आआआआ####ःःःःततततययययाााा ंंंं ममममोोोोचचचचनननन उउउउपपपपरररराााांतंतंतंत ििििननननििििधधधध इ#-वट. शेयर 34,290.48 34,290.48 - - "यचू अु ल फंड क8 यिूनट0 13,714.01 13,714.01 - - अ=य जमारािशयां 19,302.16 13,427.36 - - ललललाााागगगगतततत पपपपरररर ििििननननववववेशेशेशेश उउउउपपपप ययययोोोोगगगग (कककक ) 67,306.65 61,431.85 - - चचचचाााालललल ूूूूआआआआ####ःःःःततततययययाााा ंंंं (cid:14)व(cid:14)वध देनदार 46,345.72 40,781.83 - - उउउउपपपप ययययोोोोगगगग ( खखखख ) 46,345.72 40,781.83 - - डडडड....आआआआररररएएएएफफफफ ककककेेेे ततततहहहहतततत ममममोोोोचचचचनननन उउउउपपपपरररराााांतंतंतंत ययययोोोोजजजजननननााााओओओओ ंंंंकककक8888 आआआआ####ःःःःततततययययाााा ंंंं ----यययय=ूूूू कककक+ खखखख 113,652.37 1,02,213.68 - - (cid:14)(cid:14)(cid:14)(cid:14)ववववककककाााासससस ूूूूाााारररर####IIIIतततत ििििननननििििधधधध कककक8888 ककककुुुुलललल आआआआ####ःःःःततततययययाााा ंंंं आआआआरररर = पपपपीीीी + ----यययय ूूूू 377,623.48 4,82,908.70 - - अअअअ====यययय ििििननननििििधधधधयययय//// कककक8888 आआआआ####ःःःःततततययययाााा ंंंं (कककक) ःःःःटटटटााााफफफफ ककककKKKKययययााााणणणण फफफफंंंंडडडड (एएएएससससडडडडबबबबKKKKययययएएूूएएूू फफफफ) कककक8888 आआआआ####ःःःःततततययययाााा ंंंं इ#-वट. शेयर 500.00 500.00 - - "यचू अु ल फंड क8 यिूनट0 3,939.77 3,939.77 - - अ=य जमारािशयां/बकB के पास जमारािशया ं 7,842.06 6,060.09 - - ललललाााागगगगतततत पपपपरररर ििििननननववववेशेशेशेश उउउउपपपप ययययोोोोगगगग (अअअअ) 12,281.83 10,499.86 - - चचचचाााालललल ूूूूआआआआ####ःःःःततततययययाााा ंंंं (cid:14)व(cid:14)वध देनदार 18,748.02 18,315.54 - - उउउउपपपप ययययोोोोगगगग ( आआआआ ) 18,748.02 18,315.54 - - ययययोोोोगगगग कककक = (अअअअ+आआआआ) 31,029.85 28,815.40 - - (खखखख) आआआआ####ःःःःतततत पपपपननुुननुु ःःःःससससंरंरंरंरचचचचननननाााा फफफफंंंंडडडड(एएएएआआआआररररएएएएफफफफ) कककक8888 आआआआ####ःःःःततततययययाााा ंंंं (cid:16)डब0चर एव ंबॉAड 121.58 183.83 - - इ#-वट. शेयर 5.97 254.09 - - "यचू अु ल फंड क8 यिूनट0 23,828.15 23,124.40 - - िमयाद. ऋण - - - - अ=य जमारािशयां/बकB के पास जमारािशया ं 26,700.55 20,535.55 - - ललललाााागगगगतततत पपपपरररर ििििननननववववेशेशेशेश उउउउपपपप ययययोोोोगगगग (अअअअ) 50,656.25 44,097.87 - - चचचचाााालललल ूूूूआआआआ####ःःःःततततययययाााा ंंंं16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] बकाया एव ंूो3तू आय 5,749.38 5,802.48 - - (cid:14)ववध देनदार 1,37,190.42 1,39,360.66 - - उउउउपपपप ययययोोोोगगगग(आआआआ) 142,939.80 1,45,163.14 - - ययययोोोोगगगग खखखख = (अअअअ+आआआआ) 193,596.05 1,89,261.01 - - अअअअ====यययय ििििननननििििधधधधयययय//// कककक8888 आआआआ####ःःःःततततययययाााा ंंंंययययोोोोगगगग (कककक+खखखख) 224,625.90 2,18,076.41 - - भभभभााााररररततततीीीीयययय ययययूिूिूिूिननननटटटट शशशशःःःःटटटट ककककाााा (cid:14)(cid:14)(cid:14)(cid:14)ववववििििनननन(cid:16)(cid:16)(cid:16)(cid:16)दददद(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19) उउउउपपपपबबबबमममम 31 ममममााााचचचच (cid:18)(cid:18)(cid:18)(cid:18)2014, को समा: वष (cid:18)के िलए लेख/ के भाग के Qप म 0(cid:16)टaप#णयां ततततााााििििललललककककाााा “डडडड” 1. भारत सरकार }kjk भारतीय यिू नट शःट अिधिनयम, 1963 को भारतीय यिू नट शःट (उपबम का हःतांतरण एव ं िनरसन) अिधिनयम, 2002 के ज़$रए िनरःत कर (cid:16)दया गया है। इस िनरसन अिधिनयम }kjk ूद‚ श(cid:14)Eय/ का ूयोग करते हुए के=ि सरकार ने पवू व(cid:18) तr यटू .आई को दो इकाइय/ अथात(cid:18) ् भारतीय यिू नट शःट के (cid:14)विन(cid:16)द(cid:18)(cid:19) उपबम (एसययू टू .आई) और यटू .आई "यचू ुअल फंड म 0 अतं $रत करने और उसम 0 िन(cid:16)हत करने के ूयोजनाथ (cid:18) (cid:16)दनांक 15 जनवर. 2013 क8 अपनी अिधसचू ना के ज$रए 01 फरवर. 2003 को "िनयत ितिथ" के Qप म 0 अिधसिू चत (cid:16)कया था। ये (cid:14)व‚ीय (cid:14)ववरण, उE िनरसन अिधिनयम के अनसु रण म0 एसययू टू .आई हेत ु बनाए गए हB। 2. भारत सरकार ने य ू एस 64 के (cid:14)विन(cid:16)द(cid:18)(cid:19) आःवािसत मKू य पर सीिमत पनु खर(cid:18) .द स(cid:14)ु वधा तथा आ…ािसत आय वाली योजनाए ं हेत ु (cid:14)व‚ीय पकै ेज क8 घोषणा क8 थी। श+ु आ#ःत मKू य(एनएवी) तथा ूचिलत पनु खर(cid:18) .द/आ…ािसत मKू य के अतं र हेत ु मआु वजा सरकार Dारा ूदान (cid:16)कया गया है। इस कमी को यिू नट ूीिमयम ूार#Iत िनिध के अतं गत(cid:18) " भारत तरकार के (cid:14)वशेष पकै ेज से िनिधय/ का आगमन" के Qप म 0 (cid:16)हसाब म0 िलया गया है और =यनू रािश के Qप म0 ूा: अिमम रािश को यएू स 64 के मामल े म0 "(cid:14)व(cid:14)वध लेनदार" के Qप म0 तथा अ=य योजनाओ ं हेत ु =यनू रािश को "सामा=य ूार#Iत" के अतं गत(cid:18) दशात(cid:18) े हुए ड.आरएफ म0 रखा गया है #जसम0 सरकार से ूा: सभी अनदु ान को " भारत सरकार से ूा: अनदु ान" के Qप म0 लेखे म0 िलया गया है। 3. वष (cid:18) के दौरान, दो योजनाए,ं ड.आईपी 91 एव ं एमआईपी-96(IV) को (cid:14)वकास ूार#Iत िनिध म0 (cid:14)वलियत (cid:16)कया गया है। 4. वष (cid:18) के दौरान, नीचे (cid:16)दए गए (cid:14)ववरणानसु ार ए#-सस बकB िल. के 4,22,56,192 इ#-वट. शेयर बेचे गए थे तथा इन शेयर/ क8 (cid:14)बब8 पर Z. 4932.07 करोड़ का लाभ दज (cid:18) (cid:16)कया गया है। इन इ#-वट. शेयर/ क8 अिभमहण क8 लागत को औसत भा$रत लागत के Qप म0 माना गया है। शेयर क8 सं\या (cid:14)बब8 लागत (cid:14)बब8 मूKय औसत लागत लागत क8मत लाभ 14949667 1312.309 1961.86 146.46 218.95 1742.90 12890859 1314.776 1694.86 146.46 188.80 1506.06 14415666 1314.017 1894.24 146.46 211.13 1111666688883333....11 42256192 कुल 5550.96 618.88 4932.07 5. (cid:14)विभ=न योजनाओ ं के तहत ूा: Z.2.31 करोड़((cid:14)पछल े वष (cid:18) Z. 2.31 करोड़) क8 आवेदन रािश बकाया है। 6. क. Z. 10.88 करोड़ ((cid:14)पछले वष (cid:18) म0 Z. 10.88 करोड़) क8 लागत के असचू ीब+/िन#ंबय अिधमान शेयर/ का मKू याकं न श=ू य पर (cid:16)कया गया है -य/(cid:16)क "मKू याकं न सिमित" के मतानसु ार उE अिधमान शेयर/ का अविश(cid:19) मKू य नगAय है।¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 17 ख. अिभरIक(एसएचसीआईएल) के साथ हमार. लखे ा-ब(cid:16)हय/ का िमलान करने पर िन"निल#खत अतं र का पता चला हैः- (i) इ#-वट. शेयर/ म0 Z. 9.16 करोड़ (लागत) #जसक8 (cid:14)बब8 हमारे Dारा ब(cid:16)हय/ म0 (cid:16)दखाई गई है परंत ु खर.ददार/ के ड.मटै खाता अवZ+ हो जाने के कारण इन शेयर/ को जार. नह.ं (cid:16)कया जा सका है। (ii) अिधमान शेयर/ म0 Z 005 करोड़(लागत), #जसके सबं धं म0 कंपिनया ं जवाब नह.ं दे रह. हB/जो नकद. क8 #ःथित म0 हB। (iii) ऋण पऽ/ और बॉAड/ के अ(cid:16)ं कत मKू य म0 Z.209.03 करोड़ का अतं र है। इसम0 से Z. 146.23 करोड़ क8 वसलू ी हेत ु काननू ी कार(cid:18)वाई क8 गई है तथा Z. 9.77 करोड़ क8 चकु ौती हेत ु कंपनी Dारा प(cid:14)ु (cid:19)/पऽ उपल>ध है। साथ ह., Z. 25.84 करोड़ हेत ु पनु सर~ चना के प}ात ् कंपनी ने जमानत जार. नह.ं क8 है। Z. 27.19 करोड़ के अ=य अतं र, मोचन रािश के ूाि: न होन,े मोचन रािश को ब(cid:16)हय/ म0 बाद म0 लखे े म0 िलए जाने अथवा कंपिनय/ के Z]ण/प$रसमा: इ(cid:25)या(cid:16)द होने के कारण है। 7. िनवेश म0 िन"निल#खत शािमल हB - (i) पवू व(cid:18) तr भारतीय यिू नट शःट अिधिनयम, 1963 क8 धारा 19 क8 उप धारा(3) के अतं गत(cid:18) समय-समय पर (cid:14)वःता$रत गरै -जमानती अिमम एव ं ऋण। (ii) इ#-वट. एव ं ऋण जहा ँ कंपिनय/ Dारा ूमाण पऽ जार. (cid:16)कए जाने क8 ू(cid:16)बया म0 है; (iii) ऋण/ म0 िनवेश, #जनके सदं भ (cid:18) म0 ूितभिू त िनमाण(cid:18) (cid:16)कए जाने क8 ू(cid:16)बया म 0 है। 8. कंपिनयां #जसक8 अिधकाशं धा$रताएं एसययू टू .आई के पास है, िन"नानसु ार हB। ककककंंंंपपपपननननीीीी ककककाााा ननननाााामममम एएएएससससययययूयूयूयूयूटूटूटूट....आआआआईईईई धधधधाााा$$$$ररररतततताााा यूट.आई इ=वेःटम0ट एडवाइज़र. स(cid:14)वस(cid:18) ेज़ िल. 99991111....44444444% ए#-सस बBक िल., 11....71% यूट.आई इ=ृाःश-चर टे-नोलोजी एAड स(cid:14)वस(cid:18) ेज़ िल. 111100000000 % 9. एसययू टू .आई क8 सपं (cid:14)‚ के ूबधं न एव ं रख-रखाव सबं धं ी काय (cid:18) एव ं त(cid:25)सबं धं ी मामल/ को यटू .आई इंृाःश-चर टे-नोलोजी एAड स(cid:14)वस(cid:18) ेज़ िलिमटेड (कंपनी) को ठेके पर (आउटसोस)(cid:18) दे (cid:16)दया गया है। वष (cid:18) के दौरान, कंपनी ने काय (cid:18) के ःवQप एव ं सबं िं धत सेवाओ ं के िलए एसययू टू .आई के साथक औपचा$रक करार (cid:16)कया है। क. एसययू टू .आई के ःवािम(cid:25)व/अिधकार के अतं गत(cid:18) आनेवाली (cid:14)विभ=न सपं (cid:14)‚य/ के ूलेखीकरण सबं धं ी औपचा$रकताएं को परू ा (cid:16)कया जा रहा है -य/(cid:16)क (cid:14)बब8 एक िनरंतर ू(cid:16)बया है। ख. एसययू टू .आई ने (cid:14)विभ=न कंपिनय/ को पLटे पर सपं (cid:14)‚या ं द. हB, ए#-सम, यटू .आई एएमसी एव ं आईआरड.ए के साथ औपचा$रक करार (cid:16)कए गए हB। तथा(cid:14)प, भारतीय जीवन बीमा िनगम(एलआईसी) एव ं एनपीसीआई के साथ औपचा$रक करार क8 ू(cid:16)बया जार. है। 10. उपभोEा अदालत म0 ल(cid:14)ं बत Z. 1.43 करोड़ के मामल/ िलए आक#ःमक देयताओ ं का ूावधान नह. ं (cid:16)कया गया है। 11. आकं ड़/ को आवँयकतानसु ार पनु ःसम(cid:16)ू हत/पनु ःवगrकृत (cid:16)कया गया है।18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] इ"तेयाज़ुर रहमान म\ु य (cid:14)व‚ीय अिधकार. ककककृृृृततततेे ेेअअअअशशशशोोोोकककक भभभभााााररररततततीीीीयययय एएएएववववंं ंंककककंंंंपपपपननननीीीी ससससननननदददद.... ललललेखेखेखेखााााककककाााारररर अअअअशशशशोोोोकककक भभभभााााररररततततीीीीयययय भभभभाााागगगगीीीीददददाााारररर ममममुंबुंबुंबुंबईईईई (cid:16)(cid:16)(cid:16)(cid:16)ददददननननाााांंककंंककःःःः 20 जजजजूनूनूनून 2014. ककककेेेे.... एएएएनननन. पपपप(cid:129)(cid:129)(cid:129)(cid:129)ृृृृ वव वव ीीीीररररााााजजजज, ूूूूशशशशााााससससकककक [(cid:14)(cid:14)(cid:14)(cid:14)वववव‰‰‰‰ाााापपपपनननन III/4/अअअअससससाााा. /41/14] UNIT TRUST OF INDIA NOTIFICATION Mumbai, the 27th August, 2014 ASHOK BHARTIA AND COMPANY AUDITORS’ REPORT The Administrator, Specified Undertaking of Unit Trust of India (SUUTI), Mumbai We have audited the attached Balance Sheets of Schemes/Funds, i.e. 1. US 64 Bonds and 2. ARS Bonds, of Specified Undertaking of Unit Trust of India (SUUTI) as on 31st March 2014 and also the related Revenue Accounts for the year ended on that date, annexed thereto. These financial statements are the responsibility of the management and have been prepared by the management at centralized corporate office, Mumbai. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. On the basis of the audit indicated herein, and as required by The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, and subject to the limitations of disclosure required therein and subject to our observations referred in annexure attached hereto and Notes to account referred in Schedule ‘M’, we report that; a. We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit. b. The Balance Sheet and related Revenue Accounts are in agreement with the books of account. c. In our opinion and to the best of our knowledge and according to the information and explanations given to us and read with the Notes as per Schedule ‘M’ and the statement of significant accounting policies: i. the said Balance Sheets are full and fair containing all the necessary particulars and are properly drawn up in accordance with The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 so as to exhibit a true and fair view of affairs of the various Schemes/funds of SUUTI as on 31st March 2014. ii. the said Revenue Accounts of the Scheme / Funds i.e. US 64 Bonds, show true and fair view of the Excess of Income over Expenditure . And the revenue account of ARS Bonds shows true and fair view of the Excess of Expenditure over Income. FOR ASHOK BHARTIA & CO.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 19 Chartered Accountants [ Ashok Bhartia ] Place : Mumbai Dated : 27.08.2014 Ashok Bhartia & Company Charted Accountants AUDITORS REPORT (annexure, to & forming part of said Report) 1. The Unit Trust of India Act, 1963 was repealed by the Government of India viz. “The Unit Trust of India (Transfer of Undertaking and repeal) Act 2002. In exercise of the powers conferred under the Act, the Central Government, vide its notification dated 15th January, 2003 had notified 1st February, 2003 as the “Appointed Day” for the purpose of transfer and vesting the undertaking of the erstwhile UTI into two entities viz. Specified Undertaking of Unit Trust of India (SUUTI) and UTI Mutual Fund. The accounts of SUUTI, therefore, relating to the above mentioned Schemes/Funds have been drawn up pursuant to the said Repeal Act. 2. Investments in Debentures and Bonds including term loans (relating to debt portfolio) include cases sanctioned in earlier years, although the stipulated period has since been elapsed but complete security were not created so far as the matters / companies are under Recovery/BIFR/Liquidation, therefore, the debt portfolio cannot be commented. 3. SUUTI has been selling various properties through UTI Infrastructure technology and Service Limited. The major part of its properties has already been sold out, and what ever remained unsold so far are of mainly defective/disputed title. In our opinion, considering the current market conditions/value of the properties remained unsold as such, it may be considered to sell either as it is where it is basis or the efforts should be taken to remove the defects and settle the disputes. FOR ASHOK BHARTIA & CO. Chartered Accountants [ Ashok Bhartia ] Place: Mumbai Dated: 27.08.2014 SPECIFIED UNDERTAKING OF UNIT TRUST OF INDIA SIGNIFICANT ACCOUNTING POLICIES A . Income Recognition: I. Dividend income is recognised on the following basis: a. In respect of listed equity shares, dividend income is accrued on the “ex-dividend” date. b. In respect of unlisted equity shares, dividend income is accrued on date of declaration. c. In respect of preference shares, dividend income is accrued on the date of receipt. II. Interest on debenture and other fixed income investments is recognised as income on accrual basis. III. Profit or loss on sale of investments is recognised on the trade dates on the basis of weighted average cost. IV. Unit Scheme 1964 Bonds , which owns the fixed assets, recovers service charges on mutually agreed basis approved by the Board of Advisors , from UTI AMC Ltd. for the usage of the said assets. B. Unit Premium Reserve:20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] In respect of US64, where units are repurchased at a premium over the face value under the special package announced by Government of India, the premium is charged to Unit Premium Reserve. Wherever US 64 units are repurchased under the net asset value (NAV) related prices, the discount is credited to unit premium reserve. C. Expenses: These are accounted for on accrual basis. D. Investments i. Investments are stated at cost or written down cost. ii. Purchase and Sale of Securities in Secondary market are accounted on trade dates. iii. The cost of investment includes brokerage, service tax ,stamp charges and other taxes. iv. Subscription in primary market is accounted as Investments, upon allotment. v. Right entitlements are recognised as Investment on “ex-right” dates. vi. Bonus entitlements are recognised as Investment on “ex-bonus” dates. vii. Investments in debenture / bonds , loans and deposits are treated and disclosed as current assets from the redemption/due date. E. Valuation for Performing Investments I. Equity and Equity related Securities: a. Traded Securities When a security is traded on any stock exchange within a period of 30 days (including the valuation date) and the aggregate volume of trade during such period is more than 50,000 or if the trade value is greater than Rs.5,00,000 the security is treated as traded security. These are valued at the closing prices on BSE in absence of which closing price of NSE is taken. b. Non traded / Thinly traded / Unlisted securities: Investments in securities, which have not been traded on any stock exchange in the aforesaid manner, are stated at fair value. II. Debentures , bonds, term loans and transferable notes - Debt Securities: a. Traded Securities: Investment in debentures and bonds are valued at the closing market rate as on the date of valuation and, in its absence, at the latest quote available during a period of fifteen days prior to the valuation date provided there is an individual trade in that security in marketable lot (presently Rs.5 Crore) on the Principal Stock Exchange or any other Stock Exchange. b. Non-traded / Thinly traded securities: Investment in non traded / thinly traded securities is valued as under: i) Rated Debt Securities: Debt securities with residual maturity of greater than 90 days: Investment in securities with residual maturity period of greater than 90 days are valued at the average of prices provided by CRISIL and ICRA. Debt securities with residual maturity of up to 90 days: Investment in debt securities with residual maturity of up to 90 days are valued as on the valuation date on the basis of amortisation. Debt security with put/call options:¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 21 Securities with call options are valued at the worst (lowest) of the call and securities with put options are valued at best (highest) of the put. Securities with both put and call options on the day are deemed to mature on the put/call day and are valued accordingly. Fully/Partly/Optionally Fully Convertible Debentures: i. Convertible portion of debentures, where the terms of conversion are available, is valued as equity at the closing market price or fair value applicable for, traded and thinly / non traded equity respectively less a discount of 10% towards liquidity. ii. Non Convertible portion of Convertible debentures and the entire amount of convertible debentures where the terms of conversion are not available, are valued as per the norms applicable for non-convertible debentures as per para E(II) (ii) Unrated/ non investment grade Debt Securities: Investments in unrated / non investment grade debt securities are valued at a discount of 25 percent to face value while deep discount bonds are valued at a discount of 25 percent to carrying cost. III. Unquoted warrants: Unquoted warrants are valued at the market rate of the underlying equity shares discounted for dividend element, if any, and reduced by the exercise price payable. In cases where the exercise price payable is higher than the value so derived, the value of warrants is taken as nil and where the exercise price is not available or the underlying equity is non traded/unlisted, such warrants are valued at cost. IV. Rights entitlements: Rights entitlements for the shares are valued at the market price of the share, reduced by the exercise price payable, further discounted for dividend element, whenever applicable. V. Money Market Instruments: Investments in Money Market Instruments are valued at cost plus accrued interest up to the valuation date. VI. Unquoted / thinly traded Preference shares: i. In the absence of rating for Preference share, the ratings available for the debt instruments of a company is used for valuation. ii. ‘Unrated’ and ‘Below investment grade’, preference shares are valued at a discount of 25% to the face value. iii. The cumulative convertible preference shares are valued as per the norms applicable for valuation of fully convertible debentures. If the details of conversion are not available, they are considered as ordinary preference shares and are valued accordingly. iv. In case, dividend on preference is not received within 90 days, a discount of 15% is applied in the valuation. If the arrears continue for more than 1 year, the discount applied is 20%. v. If the redemption value is not received within 90 days, 100% provision of the redemption receivable is made. If the redemption is in parts and proceeds are not received within 90 days, in addition to the provision for redemption receivable, the discount as given above is applied on the balance. vi. If there exists provision against a preference share and any other asset issued by the company is NPA such preference shares are valued at zero. VII. Mutual Fund Units:22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] Mutual Fund Units listed and traded are valued at the closing traded price as on the valuation date. Unlisted MF Units and listed but not traded MF Units are valued at the Net Asset Value (NAV) as on the valuation date. VIII. Corporate Action: Corporate actions such as merger, demerger are referred to the Valuation Committee to discover the prices of such securities. F. Depreciation and Provision: I. Depreciation in the value of investments: The aggregate value of investments as computed in accordance with norms above is compared to the aggregate cost of such investments and the resultant depreciation, if any is charged to revenue account. In case such aggregate value exceeds the aggregate cost or the aggregate value as at the end of the previous year, the appreciation is credited to revenue account to the extent depreciation was previously adjusted. II. Provisions for non performing asset: (NPA) . i. Provision is made in respect of outstanding interest income of the period prior to the date on which asset is classified as non-performing (NPA). An "asset" is classified as non-performing, if the interest and/or principal amount have not been received or remained outstanding for one quarter, i.e. 90 days or more from the day such income/ installment has fallen due. The interest and investment provision is made from the date the asset is classified as NPA. ii. Provision for NPA is charged to Revenue Account. iii. Provision made as above is written back on receipt of dues, in phased manner. iv. Provision is made in respect of dividend, where it remains outstanding for more than 120 days from the ex- dividend date. G. Inter scheme transactions (ISTs): Traded equity shares: ISTs of traded securities are effected at the intra-day (spot price) as on the IST date and in its absence, at the latest closing market price available during the last 30 days. H. Custodian: Stock Holding Corporation of India (SHCIL) provides custodial services and their fees are accounted for on accrual basis. I. Fixed Assets : i. Fixed Assets are stated at historical cost less accumulated depreciation, except in respect of land, buildings, premises and building improvements which are stated at revalued cost less accumulated depreciation. In the event of revaluation, the resultant surplus on revaluation is shown as revaluation reserve. Depreciation on the appreciated amount on account of revaluation is charged to Revaluation Reserve. ii. Depreciation is provided on the written down value method at the under mentioned rates except on those assets held for less than six months in the accounting year, where depreciation is provided at half the said rates:- Building and ownership premises 5% Furniture and Fixtures 10% Office equipments, Building Improvements, Software, Computers & Motor Vehicles 33.33% Leasehold land and premises are amortised equally over the period of lease.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 23 iii. Building improvements in leased premises are depreciated at 33.33% in case the lease period exceeds eight years. However, in case the lease period does not exceed eight years, the same is amortised over the period of lease and in case the lease is not renewed within the period of eight years, the balance unamortised amount is charged in the last year of lease. iv. Fixed assets, which are installed and put to use, pending final settlement of liabilities are stated on an estimated basis. On final settlement depreciation is adjusted, from the date the asset is put to use. v. On sale of Fixed Assets, the profit/loss arrived at after reducing the written down value of cost and appreciation of fixed asset on revaluation has been accounted in the Revenue account. The balance outstanding in revaluation reserve for assets sold has been transferred to General Reserve. J. Reserve funds: In accordance with the provisions of Section 25 B (1) of the erstwhile Unit Trust of India Act, 1963 the following funds had been created, which, though belonging to the SUUTI, are accounted under the Unit Scheme 1964 Bonds as a matter of administrative convenience. Development Reserve Fund (DRF) : A. Constitution: The Fund was set up for developmental, research, promotional and any other activities of the Trust. The fund provides guarantee in respect of return/capital under certain schemes. The Fund is built up by: - i. Contributions from - schemes launched from 1st July, 1994 onwards, as per the respective scheme provisions. - for all other schemes, at the rates approved by the Board of Trustees of erstwhile UTI. B. Operation: i. Income and expenses of the fund are accounted for on accrual basis. ii. Investments are stated as per policy stated in E above. iii. The fund mainly invest in the equity shares of companies promoted/co-promoted by the Trust. iv. Two Years after closure of a scheme, at the end of the accounting year the residual assets are valued on the basis of market price, if available, otherwise as per the approved rates. The value so arrived at is adjusted against liabilities/provisions and the resultant net surplus/deficit is transferred to DRF. In case of pooled schemes this practice is followed two years after closure of the last scheme. Any claims in future against these schemes are charged to DRF. C. The balances of Post redemption schemes where strategic equity is held on behalf of Government of India, are shown under DRF, duly matched assets and liabilities. D. Other Funds:- Currently we are having two Funds namely Asset Reconstruction Fund and Staff Welfare Fund, established through contribution from the Development Reserve Fund. ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA BALANCE SHEET AS AT 31ST MARCH, 2014 Rupees in Lakhs24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 LIABILITIES CAPITAL..............................……………………….…....'A' - - - - RESERVES AND SURPLUS.................……………....'B' 3,26,500.69 283,963.75 (130,331.84) (126,698.00) CURRENT LIABILITIES AND PROVISIONS...……….'C' 61,335.79 77,019.40 195,240.31 1,92,787.43 SIZE OF DEVELOPMENT RESERVE FUND 225,057.01 347,842.33 - - CURRENT LIABILITIES AND PROVISIONS OF DRF 38,914.10 32,852.69 - - LIABILITIES OF POST REDEMPTION SCHEMES UNDER DRF 113,652.37 102,213.68 - - DEVELOPMENT RESERVE FUND.............……….....'D' 377,623.48 482,908.70 - - SIZE OF OTHER FUNDS 145,125.82 1,34,750.13 - - CURRENT LIABILITIES AND PROVISIONS OF OTHER FUNDS 79,500.08 83,326.28 - - OTHER FUNDS..........................………………………..'E' 224,625.90 218,076.41 - - TOTAL LIABILITIES 990,085.86 10,61,968.26 64,908.47 66,089.43 ASSETS INVESTMENTS..........................…………………….…..'F' 352,483.51 354,092.44 62,343.39 63,064.26 DEPOSITS .....…………………………………………....'G' 11,014.03 - - - CURRENT ASSETS.......………………………..……….'H' 19,712.72 2,009.96 2,565.08 3,025.17 FIXED ASSETS.........................……………………...….'I' 4,626.22 4,880.75 - - ASSETS OF DEVELOPMENT RESERVE FUND 263,971.11 380,695.02 - - ASSETS OF POST REDEMPTION SCHEMES UNDER DRF 113,652.37 102,213.68 - - TOTAL ASSETS OF DEVELOPMENT RESERVE FUND...…..'J' 377,623.48 482,908.70 - - ASSETS OF OTHER FUNDS…………..…….…………'K' 224,625.90 218,076.41 - - TOTAL ASSETS 990,085.86 1,061,968.26 64,908.47 66,089.43 NOTES TO ACCOUNTS………………………………...'M' Statement of Significant Accounting Policies forms an integral part of the Accounts. As per our attached report of even date For and on behalf of ASHOK BHARTIA & CO. Chartered Accountants ASHOK BHARTIA IMTAIYAZUR RAHMAN K.N. PRITHVIRAJ Partner Chief Finance Officer Administrator Mumbai Dated : 20th June, 2014 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2013 TO 31ST MARCH, 2014 Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 25 CURRENT PREVIOUS CURRENT PREVIOUS YEAR YEAR YEAR YEAR INCOME DIVIDEND 42,772.93 36,925.67 7,998.83 6,883.45 INTEREST 2,351.72 (11,239.23) (216.80) (10,781.93) PROFIT ON SALE/REDEMPTION OF INVESTMENT OTHER THAN 25.91 631.08 0.38 19.26 IST OTHER INCOME 306.42 752.08 - - PRIOR PERIOD INCOME (171.27) (78.01) (14.80) - PROVISION FOR DOUBTFUL INCOME PR YR WRITTEN BACK 3.26 16.58 5.66 0.71 PROVISION FOR DOUBTFUL INVESTMENT& DEPOSITS - 18.75 - - WRITTEN BACK PROVISION FOR RECEIVABLES WRITTEN BACK 0.46 48.98 - - SUB TOTAL (A) 45,289.43 38,098.33 (3,249.16) (3,878.51) LESS:PROVISION FOR DOUBTFUL INCOME 19.27 22.37 16.33 9.87 LESS:PROVISION FOR DOUBTFUL INVESTMENT& DEPOSITS - 216.75 - - SUB TOTAL (B) 19.27 239.12 16.33 9.87 TOTAL (A-B) 45,270.16 37,859.21 (3,265.49) (3,888.38) ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2013 TO 31ST MARCH, 2014 Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS CURRENT PREVIOUS CURRENT PREVIOUS YEAR YEAR YEAR YEAR EXPENDITURE OFFICE EXPENSES 680.47 608.98 81.79 64.66 PUBLICITY EXPENSES 0.40 - - 4.17 CUSTODIAL, REGISTRAR & BANK CHGS 1,216.64 1,029.42 171.33 141.98 AUDITORS' FEES 13.37 14.43 2.41 2.03 AMC FEES 491.83 502.19 83.70 88.74 DEPRECIATION ON FIXED ASSETS 74.43 84.27 - - SUB TOTAL (A) 2,480.91 2,239.69 339.23 297.41 ADD: LOSS ON SALE/REDEMPTION OF INVESTMENT OTHER 118.76 164.06 29.12 197.89 THAN IST SUB TOTAL (B) 118.76 164.06 29.12 197.89 TOTAL (A)+(B) 2,599.67 2,403.75 368.35 495.30 EXCESS OF INCOME OVER EXPENDITURE 42,670.49 35,455.46 (3,633.84) (4,383.68) TOTAL 45,270.16 37,859.21 (3,265.49) (3,888.38) ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2013 TO 31ST MARCH, 2014 Rupees in Lakhs UNIT SCHEME 64 BONDS ARS26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] BONDS CURRENT PREVIOUS CURRENT PREVIOUS YEAR YEAR YEAR YEAR REVENUE APPROPRIATION ACCOUNT EXCESS OF INCOME OVER EXPENDITURE 42,670.49 35,455.46 (3,633.84) (4,383.68) ADD/(LESS): PRIOR PERIOD ADJUSTMENTS - - - - TOTAL 42,670.49 35,455.46 (3,633.84) (4,383.68) BALANCE TRANSFERRED TO GENERAL RESERVE 42,670.49 35,455.46 (3,633.84) (4,383.68) TOTAL 42,670.49 35,455.46 (3,633.84) (4,383,68) Statement of Significant Accounting Policies forms an integral part of the Accounts. As per our attached report of even date For and on behalf of ASHOK BHARTIA & CO. Chartered Accountants ASHOK BHARTIA IMTAIYAZUR RAHMAN K. N. PRITHVIRAJ Partner Chief Finance Officer Administrator Mumbai Dated : 20th June, 2014 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA REVENUE ACCOUNTS FOR THE PERIOD 1ST APRIL, 2013 TO 31ST MARCH, 2014 Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'A' CAPITAL BOND CAPITAL - - - - TOTAL - - - - SCHEDULE 'B' RESERVES AND SURPLUS UNIT PREMIUM RESERVE BALANCE AS PER THE LAST BALANCE SHEET(UPR) - - (2,79,463.84) (2,79,463.84) PREMIUM COLLECTED/(PAID) DURING THE YEAR(NET) - - - - TOTAL (279,463.84) (279,463.84) - - FIXED ASSETS REVALUATION RESERVE BALANCE AS PER LAST B.SHEET(REVALUATION RESERVE) 3,451.86 - - 3,244.61 LESS: TRANSFERRED TO DEPRECIATION ON FIXED ASSETS 136.90 - - 133.54 LESS: TRANSFERRED TO GENERAL RESERVE - 70.35 - - TOTAL 3,111.06 3,244.61 - - ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 27 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'B' (Contd.) GENERAL RESERVE GENERAL RESERVE ON UNIT CAPITAL BALANCE AS PER LAST BALANCE SHEET. 560,182.98 5,24,657.17 1,26,698.00) (1,22,314.32) TRANSFERRED FROM REVENUE APPROPRIATION ACCOUNT 42,670.49 35,455.46 3,633.84) 4,383.68) TRANSFERRED FROM FIXED ASSET REVALUATION RESERVE - 70.35 - - SUB TOTAL (a) 602,853.47 5,60,182.98 (130,331.84) (126,698.00) GRAND TOTAL 326,500.69 2,83,963.75 (130,331.84) (126,698.00) SCHEDULE 'C' CURRENT LIABILITIES AND PROVISIONS CURRENT LIABILITIES SUNDRY CREDITORS 439.40 13,480.42 1,34,694.21 1,25,416.32 APPLICATION MONEY PENDING 61.17 61.17 - - UNCLAIMED INCOME/INTEREST DISTRIBUTION 58,594.78 61,252.91 59,349.03 66,184.71 TOTAL (A) 59,095.35 74,794.50 194,043.24 1,91,601.03 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'C' (Contd.) PROVISIONS PROVISION FOR DOUBTFUL INCOME 284.50 268.50 125.09 114.42 PROVISION FOR DOUBTFUL INVESTMENTS & DEPOSITS 709.23 709.23 1,017.59 1,017.59 PROVISION FOR RECEIVABLES 1,246.71 1,247.17 54.39 54.39 TOTAL (B) 2,240.44 2,224.90 1,197.07 1,186.40 TOTAL (A)+(B) 61,335.79 77,019.40 1,95,240.31 1,92,787.43 SCHEDULE 'D' DEVELOPMENT RESERVE FUND BALANCE AS PER LAST BALANCE SHEET 3,47,842.33 4,03,205.97 - - TRAMSFER OF BALANCES OF MERGED FUNDS 619.60 - - - PREMIUM ON SALE/ REDEMPTION - (0.26) - - INCOME/INTEREST RECEIVED DURING THE YEAR 5,34,004.57 46,133.25 - - SUB TOTAL 'A' 822,466.50 4,49,338.96 - - LESS:UTILISATION OF FUND 6,57,409.49 1,01,496.63 - - SUB TOTAL 'B' 657,409.49 1,01,496.63 - - SIZE OF DEVELOPMENT RESERVE FUND SUB TOTAL C=A-B 225,057.01 3,47,842.33 - - CURRENT LIABILITIES & PROVISIONS SUNDRY CREDITORS 7,945.38 4,073.91 - - UNCLAIMED INCOME/INTEREST DISTRIBUTION 24,259.34 22,176.77 - - PROVISION FOR DOUBTFUL INCOME 124.96 117.68 - - PROVISION FOR DOUBTFUL INVESTMENTS & DEPOSITS 6,580.33 6,480.24 - - PROVISION FOR RECEIVABLES 4.09 4.09 - - CURRENT LIAB. AND PROVISION OF DRF-SUB TOTAL 'D' 38,914.10 32,852.69 - - TOTAL X = (C+D) 2,63,971.11 3,80,695.02 - - ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.) Rupees in Lakhs28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'D' (Contd.) LIABILITIES OF POST REDEMPTION SCHEMES UNDER DRF POST REDEMPTION FUND GENERAL RESERVE AS PER LAST BALANCE SHEET 58,270.50 48,403.09 - - INCOME/INTEREST RECEIVED DURING THE YEAR 11,671.32 10,105.75 - - UTILISATION OF FUND 234.07 238.34 - - SUB TOTAL (a) 69,707.75 58,270.50 - - CURRENT LIABILITIES & PROVISIONS SUNDRY CREDITORS 1.44 - - - PAYABLE TO GOVERNMENT OF INDIA 43,743.18 43,743.18 - - PROVISION FOR DOUBTFUL INVESTMENTS & 200.00 200.00 - - DEPOSITS SUB TOTAL (b) 43,944.62 43,943.18 - - LIAB. OF POST REDEM. SCHEMES UNDER DRF 1,13,652.37 1,02,213.68 - - TOTAL Y= A+B DEVELOPMENT RESERVE FUND Z = X + Y 377,623.48 4,82,908.70 - - ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'E' OTHER FUNDS (A) STAFF WELFARE FUND (SWF) BALANCE AS PER LAST BALANCE SHEET 28,815.40 26,690.22 - - INCOME/INTEREST RECEIVED DURING THE YEAR 2,260.52 2,178.55 - - UTILISATION OF FUND 46.42 53.37 - - SIZE OF THE FUND - SUB TOTAL (a) 31,029.50 28,815.40 - - CURRENT LIABILITIES & PROVISIONS SUNDRY CREDITORS 0.35 - - - SUB TOTAL (b) 0.35 - - - TOTAL 'A' = (a+b) 31,029.85 28,815.40 - - (B) ASSET RECONSTRUCTION FUND (ARF) BALANCE AS PER LAST BALANCE SHEET 1,05,934.73 98,899.21 - - INCOME/INTEREST RECEIVED DURING THE YEAR 8,352.66 7,294.61 - - UTILISATION OF FUND 191.07 259.09 - - SIZE OF THE FUND -SUB TOTAL (a) 1,14,096.32 1,05,934.73 - - CURRENT LIABILITIES & PROVISIONS SUNDRY CREDITORS 336.92 60.40 - - PROVISION FOR DOUBTFUL INCOME 5,697.77 5,800.39 - - PROVISION FOR DOUBTFUL INVESTMENTS & DEPOSITS 73,465.04 77,465.49 - - SUB TOTAL (b) 79,499.73 83,326.28 - - TOTAL 'B' = (a+b) 193,596.05 1,89,261.01 - - SIZE OF OTHER FUNDS - TOTAL I 1,45,125.82 1,34,750.13 - - CURRENT LIAB. & PROVN. OF OTHER FUNDS-TOTAL II 79,500.08 83,326.28 - -¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 29 OTHER FUNDS TOTAL (A+B) 224,625.90 2,18,076.41 - - ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'F' INVESTMENTS DEBENTURES AND BONDS 247.74 1,569.02 207.37 928.24 PREFERENCE SHARES 889.23 889.23 200.00 200.00 EQUITY SHARES 3,32,313.12 3,32,600.77 45,869.80 45,869.80 MUTUAL FUND UNITS 19,033.42 19,033.42 16,066.22 16,066.22 TOTAL 352,483.51 3,54,092.44 62,343.39 63,064.26 QUOTED (AT COST) 2,92,371.01 2,92,370.98 42,876.29 42,876.29 UNQUOTED (AT COST) 60,112.50 61,721.46 19,467.10 20,187.97 'A' 352,483.51 3,54,092.44 62,343.39 63,064.26 QUOTED (MARKET VALUE) 31,38,783.16 2,626,848.59 5,67,582.05 4,83,500.18 UNQUOTED (AT VALUATION) 30,484.18 29,206.12 25,078.90 23,663.57 'B' 3,169,267.34 2,656,054.71 592,660.95 5,07,163.75 APPRECIATION/(DEPRECIATION) IN VALUE OF INVESTMENT TOTAL ('B' - 'A') 2,816,783.83 2,301,962.27 530,317.56 444,099.49 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'G' DEPOSITS DEPOSITS WITH BANKS 3,600.00 - - - OTHER DEPOSITS - - - 7,414.03 TOTAL 11,014.03 - - - SCHEDULE 'H' CURRENT ASSETS BALANCE WITH BANKS IN CURRENT ACCOUNTS 686.64 357.61 1,427.14 1,864.07 SUNDRY DEBTORS 936.43 18,785.00 1,002.96 1,017.94 OUTSTANDING AND ACCRUED INCOME 362.92 546.14 134.98 143.16 ADVANCES, DEPOSITS ETC 23.97 23.97 - - TOTAL 19,712.72 2,009.96 2,565.08 3,025.17 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULE ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2014 (CONTD.)30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] U S 64 BONDS SCHEDULE ' I ' FIXED ASSETS (Ruppes in Lakhs) GROSS BLOCK AT COST DEPRECIATION NET BLOCK TRANSFE AS ON ADDITIO DEDUCT TOTAL AS ON DEDUC DEP. ON DEP. ON RRED TOTAL AS ON AS ON 31st NS/ IONS/ AS ON 31st TIONS/ COST FOR REVALUED FROM AS ON 31ST 31st ADJUS REVALUA MARCH ADJUST TMEN 31.03. MARCH, ADJUST 1.4.13 to COST 1.4.13 TION MARC MARC , 2013 MENTS TS 2014 2013 MENTS 31.03.2014 TO 31.03.14 RESERVE 31.03.2014 H, 2014 H, 2013 LAND (LEASEHOLD) 111.39 0.00 0.00 111.39 87.74 0.00 1.39 1.39 0.00 89.13 22.26 23.65 LAND (FREEHOD) 835.45 0.00 0.00 835.45 0.00 0.00 0.00 0.00 0.00 0.00 835.45 835.45 BUILDINGS 254.90 0.00 0.00 254.90 123.96 0.00 0.90 6.85 5.94 130.80 124.09 130.94 OFFICE PREMISES (LEASEHOLD) 15.55 0.00 0.00 15.55 15.55 0.00 0.00 0.00 0.00 15.55 0.00 0.00 OWNERSHIP PREMISES 8545.07 0.00 0.00 8545.07 4711.68 0.00 70.45 198.05 127.59 4909.72 3635.34 3833.39 BUILDING IMPROVEMEN TS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 FURNITURE & FIXTURE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 OFFICE EQUIPMENTS 1.39 0.00 0.00 1.39 0.35 0.00 0.30 0.31 0.00 0.65 0.73 1.04 MOTOR VEHICLES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 COMPUTERS 958.97 0.00 0.00 958.97 954.82 0.00 1.38 1.38 0.00 956.20 2.77 4.15 10722.72 0.00 0.00 10722.72 5894.10 0.00 74.42 207.98 133.53 6102.05 4620.64 4828.62 ADVANCE TOWARDS PURCHASE OF CAPITAL ASSETS 52.14 0.00 46.56 5.58 0.00 0.00 0.00 0.00 0.00 0.00 5.58 52.14 TOTAL 10774.86 0.00 46.56 10728.30 5894.10 0.00 74.42 207.98 133.53 6102.05 4626.22 4880.76 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'J' ASSETS OF DEVELOPMENT RESERVE FUND EQUITY SHARES - - 83,421.01 1,45,310.30 DEBENTURES AND BONDS - 37.06 - - MUTUAL FUND UNITS - - 18,641.61 18,796.61 DEPOSITS WITH BANKS - - 1,51,501.00 1,81,980.00 OTHER DEPOSITS - 4,544.70 - - INVESTMENT AT COST SUB TOTAL (A) 253,563,62 3,50,668.67 - - CURRENT ASSETS SUNDRY DEBTORS - 20,223.20 - - OUTSTANDING AND ACCRUED INCOME 9,797.16 - - 10,394.59 BANK BALANCES 5.99 - - 12.90 SUB TOAL (B) 10,407.49 30,026.35 - - ASSETS OF DEVELOPMENT RESERVE FUND TOTAL P=A+B 2,63,971.11 3,80,695.02 - -¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 31 ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'J' (Contd.) ASSETS OF POST REDEMPTION SCHEMES UNDER DRF POST REDEMPTION FUND EQUITY SHARES 34,290.48 34,290.48 - - MUTUAL FUND UNITS - - 13,714.01 13,714.01 OTHER DEPOSITS 13,427.36 - - 19,302.16 INVESTMENT AT COST SUB TOTAL ( A ) 67,306.65 61,431.85 - - CURRENT ASSETS SUNDRY DEBTORS 46,345.72 40,781.83 - - SUB TOTAL ( B ) 46,345.72 40,781.83 - - ASSETS OF POST REDEM. SCHEMES UNDER DRF Q=A+B 1,13,652.37 1,02,213.68 - - TOTAL ASSETS OF DEVELOPMENT RESERVE FUND R = P 377,623.478 4,82,908.70 - - + Q ADMINISTRATOR OF THE SPECIFIED UNDERTAKING OF THE UNIT TRUST OF INDIA SCHEDULES ANNEXED TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2014 (CONTD.) Rupees in Lakhs UNIT SCHEME 64 BONDS ARS BONDS 31.03.2014 31.03.2013 31.03.2014 31.03.2013 SCHEDULE 'K ASSETS OF OTHER FUNDS (A) ASSETS OF STAFF WELFARE FUND (SWF) EQUITY SHARES 500.00 500.00 - - MUTUAL FUND UNITS 3,939.77 3,939.77 - - OTHER DEPOSITS/DEPOSITS WITH BANKS 7,842.06 6,060.09 - - INVESTMENT AT COST SUB TOTAL (a) 12,281.83 10,499.86 - - CURRENT ASSETS SUNDRY DEBTORS - - 18,748.02 18,315.54 SUB TOTAL ( b ) 18,748.02 18,315.54 - - TOTAL A = (a+b) 31,029.85 28,815.40 - - (B) ASSETS OF ASSET RECONSTRUCTION FUND (ARF) DEBENTURES AND BONDS 183.83 - - 121.58 EQUITY SHARES 5.97 254.09 - - MUTUAL FUND UNITS 23,124.40 - - 23,828.15 TERM LOANS - - - - OTHER DEPOSITS/DEPOSITS WITH BANKS 26,700.55 20,535.55 - - INVESTMENT AT COST SUB TOTAL (a) 50,656.25 44,097.87 - - CURRENT ASSETS OUTSTANDING AND ACCRUED INCOME 5,749.38 5,802.48 - - SUNDRY DEBTORS 1,39,360.66 - - 1,37,190.42 SUB TOTAL ( b ) 142,939.80 1,45,163.14 - - TOTAL B = (a+b) 193,596.80 1,89,261.01 - - ASSETS OF OTHER FUNDS TOTAL (A+B) 224,625.90 2,18,076.41 - -32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] SPECIFIED UNDERTAKING OF UNIT TRUST OF INDIA NOTES FORMIMG PART OF ACCOUNTS FOR THE YEAR ENDED 31st MARCH, 2014 Schedule “M” 1. The Unit Trust of India Act, 1963 has been repealed by Government of India viz. “The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002”. In exercise of the powers conferred under the Repeal Act, the Central Government vide its notification dated 15th January 2003 had notified 1st February 2003 as the “Appointed day” for the purpose of transfer and vesting the undertaking of the erstwhile UTI into two entities viz Specified Undertaking of Unit Trust Of India (SUUTI) and UTI Mutual Fund. These financial statements are drawn up for SUUTI, pursuant to the said Repeal Act. 2. The Government of India announced limited repurchase facility at the specified assured prices for US 64 and financial package for assured return schemes. The difference between the net asset value (NAV) and the applicable repurchase / assured price had been compensated by the Government. This deficit have been accounted for as ‘Inflow from GOI Special Packages’ under the Unit Premium Reserve and the amount received in advance in respect of short fall is accounted under the head ‘Sundry Creditors’ in the case of US 64 and for other schemes the deficit shown under ‘General Reserve’ have been made up by the DRF which has been accounted for all Govt. grant received as ‘Grant Received from GOI’. 3. During the year, the Books of two schemes namely DIP-91 and MIP-96(IV) have been merged into Development Reserve Fund. 4. During the year 4,22,56,192 number of equity shares of Axis Bank Ltd were sold as per the details given below and an amount of Rs. 4932.07 crore has been booked as profit on sale of these shares. The cost of acquisition of these equity shares have been taken on weightage average cost. (Rs in crores) No. of shares Selling price Sale value Average cost Cost price Profit 14949667 1312.309 1961.86 146.46 218.95 1742.90 12890859 1314.776 1694.86 146.46 188.80 1506.06 14415666 1314.017 1894.24 146.46 211.13 1683.11 42256192 Total 5550.96 618.88 4932.07 5. The application money available under various schemes amounting to Rs. 2.31 crore ( previous year Rs.2.31 crore). 6. a. The unlisted /non traded preference shares costing Rs.10.88 crore (previous year 10.88 crore) have been valued at NIL as in the opinion of the ‘valuation committee’ the said preference shares have very negligible residual value. b. The reconciliation of our Books of Accounts with the custodian (SHCIL) has revealed the following difference:- (i) Rs. 9.16 crore (cost) in equity shares for which sale of equity shares effected in books but the shares could not be released as buyers demat account is blocked. (ii) Rs. 0.05 crore(cost) in preference shares where the companies are not responding /are under liquidation. (iii) Difference of Rs. 209.03 crore of face value in debentures and bonds. Out of this for Rs. 146.23 crore legal action is taken for recovery of dues and for Rs. 9.77 crore the confirmation/letter evidencing servicing of dues from company is available. Further for Rs. 25.84 crore, the companies have not issued security subsequent to restructuring. Other differences of Rs. 27.19 are on account of redemption proceeds not received, redemption receipts accounted subsequently in books or the companies are sick/liquidated etc. 7. Investments include,: i) Unsecured advances and loans extended from time to time as provided under sub-section (3) of section 19 of the erstwhile UTI Act, 1963; ii) Equities and debts where the certificates are yet to be issued by the companies; iii) Debt exposure in respect of which security creation is in process. 8. Following are the companies where SUUTI has substantial holding. Name of the Company % holding of SUUTI UTI Investment Advisory Services Ltd. 91.44%¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 33 Axis Bank Ltd. 11.71% UTI Infrastructure Technology and Services Ltd. 100% 9. The work relating to management and maintenance of property belonging to SUUTI and related matters has been outsourced to UTI Infrastructure Technology and Services Limited (Company). During the year, the company has entered into formal agreement with SUUTI relating to the scope of work and related services. a. The formalities relating to documentation for various properties under the ownership/ possession of SUUTI are being completed as the sale is a continuous process. b. SUUTI has given the properties on lease to various companies. Formal agreement has been entered with EXIM, UTI AMC & IRDA. However, the formal agreements with LIC & NPCI is in process. 10. Contingent liability not provided for cases pending with Consumer Forum Rs. 1.43 crore. 11. The figures are regrouped / reclassified wherever necessary. IMTAIYAZUR RAHMAN Chief Finance Officer For and on behalf of ASHOK BHARTIA & CO. CHARTERED ACCOUNTANTS ASHOK BHARTIA Partner MUMBAI DATED: 20th June 2014 K.N. PRITHVIRAJ, Administrator [ADVT. III/4/Exty./41/14] Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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