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BIS Annual Report 2003-2004

BIS Annual Report 2003-2004

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ifjf’k”V&Iys[kkdj.k uhfr;k¡a 1- ys[kkdj.k uhfr;k¡i) vk; ,oa O;; Lohd`frd½ vk; dk ys[kkdj.k lkekU;r% udn vk/kkj ij fd;ktkrk gS] flok, C;kt vk; ds] ftldk ys[kkdj.klaHkwfr vk/kkj ij fd;k tkrk gSA[k½ O;; dk ys[kkdj.k lkekU;r% okf.kT; i)fr ds vuqlkjfd;k tkrk gSAx½ fuos’k ij vftZr ldy C;kt orZeku o”kZ ls vk; vkSjO;; ys[kk esa Mkyk x;k gSAii)fuos’kfuos’kksa dk fooj.k ykxr vk/kkj ij fd;k tkrk gSAiii)eky lwphHkkjrh; ekudksa rFkk vU; izdk’kuksa ds LVkWd dk ys[kk esaewY;fu/kkZj.k ,oa ys[kkdj.k ugha fd;k tkrk D;ksafd mudkdksbZ rS;kj foi.ku ;ksX; ewY; ugha gksrkA rFkkfi] dkxt]iz;ksx’kkyk miHkksT; oLrqvksa] ys[kklkexzh rFkk Lo.kZ dk ewY;fu/kkZj.k ykxr ij fd;k tkrk gSAiv)vpy ifjlaifÙk;k¡vpy ifjlaifRr;ksa dk dFku cV~Vs [kkrs Mkys x, ewY; dhfof/k ds vuqlkj ykxr esa ls micaf/kr lafpr ewY;g~kl dks?kVkdj fd;k tkrk gSA2- ys[kk fVIif.k;k¡2-1 volajpuk fodkl fuf/k [vuqlwph vks & en 3 ([k[k)]2-1-1 1 vizSy] 2003 dh fLFkfr ds vuqlkj vkjafHkd vf/k’ks”k dh jkf’k3 797-13 yk[k :i, FkhA ifjlaifÙk;ksa ds vf/kxzg.k ij o”kZ2003&2004 ds nkSjku Hkkjrh; ekud C;wjks dh Lo;a dh fuf/k;ksaes ls 169-60 yk[k :Ik, dk O;; mixr fd;k x;k@vfxze jkf’kdks lek;ksftr fd;k x;k tSlk fd uhps fn;k x;k gS :-(yk[k :i,)i) Hkou&izf’k{k.k laLFkku uks,Mk 40-62ii) Hkou&Qjhnkckn dk;kZy; lkt&lTtk 2-95iii) dEI;wVjksa lfgr dk;kZy; miLdj]QuhZpj rFkk fQDlj 54-29iv) iz;ksx’kkyk miLdj 14-65v) iqLrdky; dh iqLrdsa 4-52vi) Hkou t;iqj (dSfiVy MCY;w vkbZ ih) 2-74vii) vfrfjDr vfXu lqj{kk mik; 32-49viii) Hkksiky dk;kZy; Hkou ¼LVkEi M~;wVh16-71 yk[k #- esa ls ,eih vkokl e.My }kjkokil fd, x, 0-92 yk[k #- ?kVk,a½ 15-79ix) u;k dsUnzh; okrkuqdwyu la;a= ¼dSfiVy MCY;w vkbZ ih½ 1-55dqy 169-60APPENDIX-IACCOUNTING POLICIES1. ACCOUNTING POLICIESi) Income & Expenditure Recognitiona.) Income is generally accounted on cash basisexcept interest income on investment which isaccounted on accrual basis.b.) Expenditure is generally accounted as permercantile system.c.) The gross interest earned on investment has beencredited to Income and Expenditure Account fromcurrent year.ii) InvestmentsInvestments are shown at cost.iii) InventoriesStock of Indian Standards and other publications arenot accounted for as a matter of policy. However, thestock of paper, laboratory consumables, stationeryand gold are valued at cost.iv) Fixed AssetsFixed Assets are stated at cost less accumulateddepreciation provided on written down value method.2. NOTES ON ACCOUNTS2.1 Infrastructure Development Fund [Schedule O –Item 3(b)]2.1.1The opening balance in the fund as on 1 April 2003amounted to Rs. 3 797.13 lakh. An expenditure ofRs.169.60 lakh was capitalized out of BIS own fundsduring 2003-04 on acquisition of Assets as under:Rs. in Lakhi) Building -Training Institute NOIDA 40.62ii) Building – Faridabad Office-Furnishing 2.95iii) Furniture & Fixtures, Office Equipments 54.29& Computersiv) Laboratory Equipments 14.65v) Library Books 4.52vi) Building Jaipur (Capital WIP) 2.74vii) Additional Fire Safety Measure 32.49viii) Bhopal Office Building (Stamp Duty 15.79Rs. 16.71 lakhs less refund of buildingcost by M.P. Housing BoardRs. 0.92 lakh)ix) New Central AC Plant (Capital WIP) 1.55Total 169.60Annual Report 2003-2004 50

2-1-2 vr% 169-60 yk[k :i, dh bl jkf’k dks volajpuk fodklfuf/k esa ls iwath fuf/k esa varfjr dj fn;k x;kA2-1-3 31-3-2004 rd fuf/k ds izfr fuos’k esa ls 3 627-53 yk[k:i, dh C;kt vk; dks volajpuk fodkl fuf/k ys[ks esatek dj fn;k x;k gSA tSlkfd vuqlwph ‘vks’&en 3([k)esa n’kkZ;k x;k gSA2-2 isa’ku ns;rk ys[ks ds fy, izko/kku [vuqlwph vks & en 3(x)]2-2-1 dk;Zdkfj.kh lfefr us 27-3-2002 dks vk;ksftr viuh 50ohacSBd esa fu.kZ; fy;k Fkk fd isa’ku ns;rk ys[ks ds fy,okf”kZd izko/kku laxr o”kksZa ds lsokfuo`fr ykHkksa rFkk isa’kuds Hkqxrku ds dkj.k okLrfod ns;rk dh lhek rd fd;ktk,xkA dk;Zdkfj.kh lfefr us ;g fu.kZ; Hkh fd;k fdl`ftr vf/k’ks”k] ;fn dksbZ gks] vko’;d lhek rd volajpukfodkl fuf/k dks varfjr dj fn;k tk,xk rFkk ‘ks”k vf/k’ks”k];fn dksbZ gks] Hkfo”; esa isa’ku dh Hkkjh ns;rk ds n`f”Vxrisa’ku ns;rk ys[ks ds fy, izko/kku dh vksj varfjr dj fn;ktk,xkA2-2-2 dk;Zdkfj.kh lfefr ds fu.kZ; ds leuq:i] 31-3-2004 dhfLFkfr ds vuqlkj isa’ku ns;rk ys[ks ds fy, izko/kku esafuEufyf[kr tek@ukes fd, x, gSa:2-2-2-1 o”kZ 2003&2004 ds nkSjku isa’ku] minku rFkk dE;wVs'ku dsHkqxrkuksa dh dqy jkf’k 934-62 yk[k :i, FkhA bls vk; ,oaO;; ys[ks esa izHkkfjr fd;k x;k gS rFkk okf”kZd izko/kku ds:i esa isa’ku ns;rk ys[ks ds fy, izko/kku esa tek dj fn;kx;k gSA 934-62 yk[k :i, ds Hkqxrkuksa dks isa’ku ns;rkys[ks ds fy, izko/kku ds ukes Mkyk x;k gSA2-2-2-2 vk; vkSj O;; [kkrs ls 5 285-94 yk[k #- dh C;kt vk;dks isa’ku ns;rk ys[ks ds fy, izko/kku esa tek dj fn;k x;kgSA2-2-2-3 mDr ysu nsuksa ds ifj.kkeLo:i] isa’ku ns;rk ys[ks dsfy, izko/kku bl izdkj 31-3-2004 dh fLFkfr ds vuqlkj18 556-04 yk[k :i, cSBrk gSA2-2-3 isa’ku@lsokfuo`fr ykHkksa ds fy, ns;rk dk fuèkkZj.k&;g lwfpr fd;k x;k gS fd thou chek fuxe us vius i++=2.1.2 This amount of Rs.169.60 lakh was therefore,transferred to Capital Fund, out of InfrastructureDevelopment Fund.2.1.3 The Balance in this Fund Account as on 31.3.2004thus amounts at Rs. 3 627.53 lakh as shown inSchedule ‘O’--- Item 3(b)2.2 Provision for Pension Liability Account[Schedule O – Item 3(C)]2.2.1 Executive Committee (EC) of BIS in its 50thmeeting held on 27.3.2002 had decided that theannual provision for Pension Liability Account maybe made to the extent of actual liability on accountof payment of pension and retirement benefits ofthe relevant years. EC also decided that thesurplus generated, if any, may be transferred toInfrastructure Development Fund to the extentnecessary and the remaining surplus, if any, maybe transferred towards the Provision for PensionLiability Account in view of the huge liability ofpension in future.2.2.2 In consonance with above EC decision, thefollowing credits/debits have been made to theProvision for Pension Liability Account as on31.3.2004:2.2.2.1 The total payments of pension, gratuity andcommutation during 2003-04 amounted toRs. 934.62 lakh. This has been charged to Income& Expenditure Account and credited to Provisionfor Pension Liability Account being annualcontribution. The payments of Rs.934.62 lakhhave been debited to Provision for Pension LiabilityAccount.2.2.2.2 The surplus in Income & Expenditure Accountamounting to Rs.5 285.94 lakh has beentransferred to Provision for Pension LiabilityAccount.2.2.2.3 As a result of above transactions, the Provisionfor Pension Liability Account thus amounts toRs.18 556.04 lakh as on 31.3.2004.2.2.3 Assessment of Liability for Pension/Retirement Benefits ----- It is reported that Lifeokf"kZd fjiksVZ 2003-2004 51

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