www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
85:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
Total Short Term Sources:@0.084801:0.131152:0.276489:0.131152:0.276489:0.117266:0.084801:0.117266:0.008939:0.009330:0.006269:0.008988:0.005096:0.003631:0.008825:0.010518:0.009330:0.007734:0.006269:0.003631:0.008939:0.008483:0.007864:0.014589:0.003631:0.008825:0.009330:0.010339:0.007050:0.008304:0.008483:0.007294
14183.16:@0.721526:0.131152:0.797173:0.131152:0.797173:0.117266:0.721526:0.117266:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
C) TOTAL SOURCES(A+B):@0.084801:0.151125:0.277026:0.151125:0.277026:0.137239:0.084801:0.137239:0.010860:0.005764:0.003631:0.009769:0.011804:0.008890:0.011365:0.009492:0.003631:0.008825:0.012212:0.010860:0.010990:0.010860:0.009672:0.008825:0.005764:0.011365:0.010860:0.011023:0.005764
18085.58:@0.721526:0.151125:0.797173:0.151125:0.797173:0.137239:0.721526:0.137239:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
II)    APPLICATIONS OF FUNDS ::@0.084801:0.171097:0.323756:0.171097:0.323756:0.157211:0.084801:0.157211:0.005943:0.005943:0.005764:0.003631:0.003631:0.003631:0.003631:0.011365:0.010518:0.010518:0.009492:0.005943:0.010046:0.009899:0.010176:0.005943:0.012212:0.012049:0.008825:0.003631:0.012212:0.009167:0.003631:0.009167:0.010860:0.012049:0.012212:0.008825:0.003631:0.004412
A) Long Term Uses:@0.084801:0.191070:0.224794:0.191070:0.224794:0.177184:0.084801:0.177184:0.011365:0.005764:0.003631:0.009492:0.009330:0.010518:0.008825:0.003631:0.008939:0.008483:0.007864:0.014589:0.003631:0.010860:0.007294:0.008483:0.900687
Capital Expenditure(Excl. Reval. Asset):@0.084801:0.211042:0.346876:0.211042:0.346876:0.197288:0.084801:0.197288:0.009492:0.008157:0.008304:0.004233:0.005259:0.008304:0.004233:0.003452:0.008304:0.008304:0.008304:0.007294:0.009492:0.008304:0.004233:0.005259:0.009492:0.006269:0.007294:0.005259:0.008304:0.008043:0.007294:0.004233:0.004233:0.003452:0.009883:0.007294:0.007994:0.008304:0.004233:0.004233:0.003452:0.011528:0.006269:0.006269:0.007294:0.005259:0.005259
876.50:@0.721526:0.211042:0.773222:0.211042:0.773222:0.197288:0.721526:0.197288:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
Decrease in Soft Loan:@0.084801:0.231015:0.229922:0.231015:0.229922:0.217261:0.084801:0.217261:0.010518:0.007294:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003452:0.004233:0.009492:0.003452:0.008304:0.008304:0.004233:0.005259:0.003452:0.008304:0.008304:0.008304:0.009492
75.50:@0.721526:0.231015:0.763729:0.231015:0.763729:0.217261:0.721526:0.217261:0.009492:0.009492:0.004233:0.009492:0.009492
Total Long Term Uses:@0.084801:0.250988:0.246286:0.250988:0.246286:0.237101:0.084801:0.237101:0.008939:0.009330:0.006269:0.008988:0.005096:0.003631:0.009492:0.009330:0.010518:0.008825:0.003631:0.008939:0.008483:0.007864:0.014589:0.003631:0.010860:0.007294:0.008483:0.007294
952.00:@0.721526:0.250988:0.776820:0.250988:0.776820:0.237101:0.721526:0.237101:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
B) Short Term Uses:@0.084801:0.270960:0.228962:0.270960:0.228962:0.257074:0.084801:0.257074:0.011023:0.005764:0.003631:0.008825:0.010518:0.009330:0.007734:0.006269:0.003631:0.008939:0.008483:0.007864:0.014589:0.003631:0.010860:0.007294:0.008483:0.007294
Increase in Current Assets:@0.084801:0.290933:0.263382:0.290933:0.263382:0.277178:0.084801:0.277178:0.005259:0.009492:0.007294:0.006269:0.007294:0.008304:0.006269:0.007294:0.003452:0.004233:0.009492:0.003452:0.009492:0.009492:0.006838:0.006269:0.007294:0.009492:0.005259:0.003452:0.011528:0.006269:0.006269:0.007294:0.005259:0.006269
17133.58:@0.721526:0.290933:0.792207:0.290933:0.792207:0.277178:0.721526:0.277178:0.009492:0.009492:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492
Total Short Term Uses:@0.084801:0.310905:0.250796:0.310905:0.250796:0.297019:0.084801:0.297019:0.008939:0.009330:0.006269:0.008988:0.005096:0.003631:0.008825:0.010518:0.009330:0.007734:0.006269:0.003631:0.008939:0.008483:0.007864:0.014589:0.003631:0.010860:0.007294:0.008483:0.007294
17133.58:@0.721526:0.310905:0.797173:0.310905:0.797173:0.297019:0.721526:0.297019:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
TOTAL APPLICATIONS (A+B):@0.084801:0.330878:0.305145:0.330878:0.305145:0.316992:0.084801:0.316992:0.009769:0.011804:0.008890:0.011365:0.009492:0.003631:0.011365:0.010518:0.010518:0.009492:0.005943:0.010046:0.009899:0.010176:0.005943:0.012212:0.012049:0.008825:0.003631:0.005764:0.011365:0.010860:0.011023:0.005764
18085.58:@0.721526:0.330878:0.797173:0.330878:0.797173:0.316992:0.721526:0.316992:0.010176:0.010176:0.010176:0.010176:0.010176:0.004412:0.010176:0.010176
Interpretation:@0.076923:0.356185:0.189131:0.356185:0.189131:0.338097:0.076923:0.338097:0.005566:0.010220:0.006705:0.009004:0.006743:0.010353:0.006459:0.009004:0.006705:0.009745:0.006705:0.004806:0.009973:0.010220
From the funds flow statement sugar factory has generated Rs. 18085.58 Lakh funds during the Financial Year :@0.092308:0.370749:0.926781:0.370749:0.926781:0.355467:0.092308:0.355467:0.009064:0.006965:0.009226:0.015070:0.003528:0.005843:0.010547:0.008105:0.003528:0.004704:0.010547:0.010547:0.009226:0.006965:0.003528:0.004613:0.004613:0.008883:0.013767:0.003528:0.006965:0.005843:0.009064:0.005843:0.008105:0.015070:0.008105:0.010547:0.005843:0.003528:0.006965:0.010547:0.008702:0.009226:0.006965:0.003528:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.003528:0.010547:0.009226:0.006965:0.003528:0.008883:0.008105:0.010547:0.008105:0.006802:0.009064:0.005843:0.008105:0.009226:0.003528:0.011687:0.006965:0.004704:0.003528:0.010547:0.010547:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.003528:0.009226:0.009226:0.009226:0.010547:0.003528:0.004704:0.010547:0.010547:0.009226:0.006965:0.003528:0.009226:0.010547:0.006965:0.004704:0.010547:0.009226:0.003528:0.005843:0.010547:0.008105:0.003528:0.009226:0.004704:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.002442:0.010439:0.008105:0.009226:0.006965:0.003835
2015-16, out of which long term sources is Rs.3902.42 lakh and short term sources is 14183.16 lakh. The use :@0.076930:0.386724:0.926889:0.386724:0.926889:0.371442:0.076930:0.371442:0.010547:0.010547:0.010547:0.010547:0.005843:0.010547:0.010547:0.004704:0.004161:0.009226:0.010547:0.005843:0.004179:0.009226:0.007019:0.004161:0.013243:0.010547:0.004704:0.008105:0.010547:0.004179:0.004704:0.009226:0.010547:0.009226:0.004161:0.005843:0.008105:0.007128:0.015070:0.004161:0.006965:0.009226:0.010547:0.006965:0.008105:0.008105:0.006965:0.004179:0.004704:0.006965:0.004161:0.011687:0.006965:0.004704:0.010547:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.004161:0.004704:0.009226:0.009226:0.010547:0.004179:0.009226:0.010547:0.009226:0.004161:0.006965:0.010547:0.009226:0.007490:0.005843:0.004179:0.005843:0.008105:0.007128:0.015070:0.004179:0.006965:0.009226:0.010547:0.006965:0.008105:0.008105:0.006965:0.004161:0.004704:0.006965:0.004179:0.010547:0.010547:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.004161:0.004704:0.009226:0.009226:0.010547:0.004704:0.003455:0.010547:0.010547:0.008105:0.004161:0.010547:0.006965:0.008105:0.003835
of long term funds is Rs.952 lakh and use of short term funds is Rs. 17133.57 lakh.:@0.076930:0.402699:0.707787:0.402699:0.707787:0.387416:0.076930:0.387416:0.009226:0.007019:0.003835:0.004704:0.009226:0.010547:0.009226:0.003835:0.005843:0.008105:0.007128:0.015070:0.003835:0.004704:0.010547:0.010547:0.009226:0.006965:0.003835:0.004704:0.006965:0.003835:0.011687:0.006965:0.004704:0.010547:0.010547:0.010547:0.003835:0.004704:0.009226:0.009226:0.010547:0.003835:0.009226:0.010547:0.009226:0.003835:0.010547:0.006965:0.008105:0.003835:0.009226:0.007019:0.003835:0.006965:0.010547:0.009226:0.007490:0.005843:0.003835:0.005843:0.008105:0.007128:0.015070:0.003835:0.004704:0.010547:0.010547:0.009226:0.006965:0.003835:0.004704:0.006965:0.003835:0.011687:0.006965:0.004704:0.003835:0.010547:0.010547:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.003835:0.004704:0.009226:0.009226:0.010547:0.004704
Conclusion:@0.076923:0.436059:0.164493:0.436059:0.164493:0.417972:0.076923:0.417972:0.010942:0.009973:0.010220:0.008472:0.004825:0.010220:0.007921:0.004806:0.009973:0.010220
Financial ratio analysis and common-size analysis help to gauge the financial performance and condition of a :@0.092308:0.450624:0.926853:0.450624:0.926853:0.435341:0.092308:0.435341:0.009226:0.004704:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.004378:0.006802:0.009064:0.005843:0.004704:0.009226:0.004378:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.004378:0.009226:0.010547:0.009226:0.004378:0.008105:0.009226:0.015070:0.015070:0.009226:0.010547:0.005843:0.006965:0.004704:0.007562:0.008105:0.004378:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.004378:0.010547:0.008105:0.004704:0.009226:0.004378:0.005843:0.009226:0.004378:0.008702:0.009226:0.010547:0.008883:0.008105:0.004378:0.005843:0.010547:0.008105:0.004378:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.004378:0.009226:0.008105:0.006965:0.004704:0.009226:0.007128:0.015070:0.009226:0.010547:0.008105:0.008105:0.004378:0.009226:0.010547:0.009226:0.004378:0.008105:0.009226:0.010547:0.009226:0.004704:0.005843:0.004704:0.009226:0.010547:0.004378:0.009226:0.007019:0.004378:0.009226:0.003835
sugar factory through an examination of relationships among these many financial items. A thorough financial :@0.076930:0.466598:0.926980:0.466598:0.926980:0.451316:0.076930:0.451316:0.006965:0.010547:0.008702:0.009226:0.006965:0.004161:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.004161:0.005843:0.010547:0.006965:0.009226:0.010547:0.009226:0.010547:0.004161:0.009226:0.010547:0.004161:0.007761:0.009226:0.009226:0.015070:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.004161:0.009226:0.007019:0.004161:0.006965:0.008105:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.010547:0.004704:0.009226:0.006965:0.004161:0.009226:0.015070:0.009226:0.010547:0.009226:0.004161:0.005843:0.010547:0.008105:0.006965:0.008105:0.004161:0.015070:0.009226:0.010023:0.009226:0.004161:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.004161:0.004704:0.005843:0.008105:0.015070:0.006965:0.004704:0.004161:0.012809:0.004161:0.005843:0.010547:0.009226:0.006965:0.009226:0.010547:0.009226:0.010547:0.004161:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835
analysis of a sugar factory requires examining its efficiency in putting its assets to work, its liquidity position, its :@0.076930:0.482573:0.926853:0.482573:0.926853:0.467291:0.076930:0.467291:0.009226:0.010547:0.009226:0.004179:0.009226:0.006965:0.004704:0.006965:0.004360:0.009226:0.007019:0.004360:0.009226:0.004360:0.006965:0.010547:0.008702:0.009226:0.006965:0.004360:0.004885:0.009226:0.008105:0.005843:0.009226:0.007327:0.009226:0.004360:0.006965:0.008105:0.009226:0.010547:0.004704:0.006965:0.008105:0.006965:0.004360:0.007761:0.009226:0.009226:0.015070:0.004704:0.010547:0.004704:0.010547:0.009226:0.004360:0.004704:0.005843:0.006965:0.004360:0.008105:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.007942:0.009226:0.004360:0.004704:0.010547:0.004360:0.009226:0.010547:0.005843:0.005843:0.004704:0.010547:0.009226:0.004360:0.004704:0.005843:0.006965:0.004360:0.009226:0.006965:0.006965:0.008105:0.005843:0.006965:0.004360:0.005843:0.009226:0.004360:0.013062:0.009226:0.006965:0.009226:0.004704:0.004360:0.004704:0.005843:0.006965:0.004360:0.004704:0.004704:0.009226:0.010547:0.004704:0.009226:0.004704:0.005843:0.009226:0.004360:0.009226:0.009226:0.006965:0.004704:0.005843:0.004704:0.009226:0.010547:0.004704:0.004360:0.004704:0.005843:0.006965:0.003835
solvency, and its profitability. We can use the tools of common-size analysis and financial ratio analysis, to help :@0.076930:0.498548:0.927215:0.498548:0.927215:0.483266:0.076930:0.483266:0.007001:0.009263:0.004740:0.008557:0.008141:0.010583:0.007978:0.006929:0.004740:0.004631:0.009263:0.010583:0.009263:0.004631:0.004740:0.005880:0.007001:0.004631:0.009263:0.007001:0.009263:0.004613:0.004649:0.005880:0.008738:0.009263:0.004740:0.004740:0.004740:0.005880:0.006748:0.004740:0.004631:0.016318:0.008141:0.004631:0.008141:0.009263:0.010583:0.004631:0.010583:0.007001:0.008141:0.004631:0.005880:0.010583:0.008141:0.004631:0.005880:0.009263:0.009263:0.004740:0.007001:0.004631:0.009263:0.007056:0.004631:0.008141:0.009263:0.015106:0.015106:0.009263:0.010583:0.005880:0.007001:0.004740:0.007598:0.008141:0.004631:0.009263:0.010583:0.009263:0.004215:0.009263:0.007001:0.004740:0.007001:0.004631:0.009263:0.010583:0.009263:0.004631:0.004613:0.004649:0.010583:0.009263:0.010583:0.008141:0.004740:0.009263:0.004740:0.004631:0.006838:0.009100:0.005880:0.004740:0.009263:0.004631:0.009263:0.010583:0.009263:0.004215:0.009263:0.007001:0.004740:0.007001:0.004740:0.004631:0.005880:0.009263:0.004631:0.010583:0.008141:0.004740:0.009226:0.003835
understand where a company has been. We then use relationships among financial statement accounts in pro :@0.076930:0.514523:0.927016:0.514523:0.927016:0.499240:0.076930:0.499240:0.010638:0.010638:0.009317:0.008195:0.007417:0.007056:0.005934:0.009317:0.010638:0.009317:0.004686:0.013333:0.010638:0.008195:0.007056:0.008195:0.004686:0.009317:0.004686:0.008195:0.009317:0.015160:0.009317:0.009317:0.010113:0.009317:0.004686:0.010638:0.009317:0.007056:0.004686:0.009317:0.008195:0.008195:0.010638:0.004794:0.004686:0.016373:0.008195:0.004686:0.005934:0.010638:0.008195:0.010638:0.004686:0.010638:0.007056:0.008195:0.004686:0.007056:0.008195:0.004794:0.009154:0.005934:0.004794:0.009317:0.010638:0.007056:0.010638:0.004794:0.009317:0.007056:0.004686:0.009317:0.015160:0.009317:0.010638:0.009317:0.004686:0.004613:0.004704:0.010638:0.009317:0.010638:0.008195:0.004794:0.009317:0.004794:0.004686:0.007056:0.005934:0.009154:0.005934:0.008195:0.015160:0.008195:0.010638:0.005934:0.004686:0.009317:0.008195:0.008195:0.009317:0.010638:0.010638:0.005934:0.007056:0.004686:0.004794:0.010638:0.004686:0.009317:0.007056:0.009226:0.003835
forma analysis, forecasting the sugar factory’s income statements and balance sheets for future periods, to see :@0.076930:0.530498:0.926437:0.530498:0.926437:0.515215:0.076930:0.515215:0.004812:0.009335:0.007236:0.015178:0.009335:0.004722:0.009335:0.010656:0.009335:0.004288:0.009335:0.007074:0.004812:0.007074:0.004812:0.004722:0.004812:0.009335:0.007074:0.008213:0.008213:0.009335:0.007074:0.005952:0.004812:0.010656:0.009335:0.004722:0.005952:0.010656:0.008213:0.004722:0.007074:0.010656:0.008810:0.009335:0.007074:0.004722:0.004993:0.009335:0.008213:0.005952:0.009335:0.007435:0.009335:0.004469:0.007074:0.004722:0.004812:0.010656:0.008213:0.009335:0.015178:0.008213:0.004722:0.007074:0.005952:0.009172:0.005952:0.008213:0.015178:0.008213:0.010656:0.005952:0.007074:0.004722:0.009335:0.010656:0.009335:0.004722:0.009335:0.009335:0.004812:0.009335:0.010656:0.008213:0.008213:0.004722:0.007074:0.010656:0.008213:0.008213:0.005952:0.007074:0.004722:0.004812:0.009335:0.007074:0.004722:0.004812:0.010656:0.005952:0.010656:0.007074:0.008213:0.004722:0.009335:0.008213:0.007074:0.004812:0.009335:0.009335:0.007074:0.004812:0.004722:0.005952:0.009335:0.004722:0.007074:0.008213:0.008105:0.003835
how the sugar factory’s performance is likely to evolve. The above various types of financial analysis indicate :@0.076930:0.546473:0.927468:0.546473:0.927468:0.531190:0.076930:0.531190:0.010710:0.009046:0.013930:0.005029:0.006006:0.010710:0.008268:0.005029:0.007128:0.010710:0.008865:0.009389:0.007128:0.005029:0.005047:0.009389:0.008268:0.006006:0.009389:0.007490:0.009389:0.004523:0.007128:0.005029:0.009389:0.008268:0.007128:0.004867:0.009389:0.007291:0.015233:0.009389:0.010710:0.008268:0.008268:0.005029:0.004867:0.007128:0.005029:0.004867:0.004867:0.008847:0.008268:0.004342:0.009389:0.005029:0.006006:0.009389:0.005029:0.008268:0.008684:0.009389:0.004867:0.008684:0.007924:0.004867:0.004306:0.010710:0.010710:0.008268:0.005029:0.008865:0.009389:0.008919:0.008684:0.008268:0.005029:0.009046:0.009389:0.007128:0.004867:0.009389:0.010710:0.007128:0.005029:0.006006:0.009389:0.009389:0.008268:0.007128:0.005029:0.009389:0.007182:0.005029:0.004613:0.004776:0.010710:0.009389:0.010710:0.008268:0.004867:0.009389:0.004867:0.005029:0.009389:0.010710:0.009389:0.004342:0.009389:0.007128:0.004867:0.007128:0.005029:0.004867:0.010710:0.009389:0.004867:0.008268:0.009226:0.006006:0.008105:0.003835
the positive performance of sugar factory which is now a day’s essential to turnaround the financial position of  :@0.076930:0.562448:0.926925:0.562448:0.926925:0.547165:0.076930:0.547165:0.005862:0.010565:0.008123:0.004631:0.009245:0.009245:0.006983:0.004722:0.005862:0.004378:0.008539:0.008123:0.004631:0.009245:0.008123:0.006983:0.004722:0.009245:0.007146:0.015088:0.009245:0.010565:0.008123:0.008123:0.004631:0.009245:0.007037:0.004631:0.006983:0.010565:0.008720:0.009245:0.006983:0.004631:0.004903:0.009245:0.008123:0.005862:0.009245:0.007345:0.009245:0.004631:0.013261:0.010565:0.004722:0.008123:0.010565:0.004631:0.004722:0.006983:0.004631:0.010565:0.008901:0.013785:0.004613:0.009245:0.004631:0.009245:0.008720:0.009245:0.004378:0.006983:0.004631:0.008123:0.006983:0.006983:0.008123:0.010565:0.005862:0.004722:0.009245:0.004722:0.004613:0.005862:0.009245:0.004631:0.005862:0.010565:0.007435:0.010565:0.009245:0.006983:0.009245:0.010565:0.010565:0.009245:0.004631:0.005862:0.010565:0.008123:0.004631:0.004613:0.004631:0.010565:0.009245:0.010565:0.008123:0.004722:0.009245:0.004722:0.004631:0.009245:0.009245:0.006983:0.004722:0.005862:0.004722:0.009245:0.010565:0.004631:0.009245:0.004704:0.000235:0.003835
the sick units.:@0.076930:0.578422:0.181407:0.578422:0.181407:0.563140:0.076930:0.563140:0.005843:0.010547:0.008105:0.003835:0.006965:0.004704:0.008105:0.009226:0.003835:0.010547:0.010547:0.004704:0.005843:0.006965:0.004704
dilip.patil4@gmail.com:@0.756905:0.610372:0.923090:0.610372:0.923090:0.595196:0.756905:0.595196:0.008105:0.004704:0.004704:0.004704:0.007327:0.004704:0.008105:0.008105:0.005843:0.004704:0.004704:0.010547:0.016644:0.008105:0.013948:0.008105:0.004704:0.004704:0.004704:0.006965:0.008105:0.013948
Clarification on the notification issued dated 21st September 2016 for CEP Credit :@0.236923:0.706554:0.893851:0.706554:0.893851:0.689743:0.236923:0.689743:0.011479:0.005097:0.010036:0.007567:0.005097:0.005038:0.004998:0.008811:0.009859:0.006342:0.005097:0.010036:0.011479:0.003517:0.010036:0.011479:0.003517:0.006342:0.011479:0.008811:0.003517:0.011479:0.010036:0.006342:0.005097:0.005038:0.004998:0.008811:0.009859:0.006342:0.005097:0.010036:0.011479:0.003517:0.005097:0.007567:0.007567:0.011479:0.008811:0.010036:0.003517:0.010036:0.009859:0.006342:0.008811:0.010036:0.003517:0.011479:0.011479:0.007567:0.006342:0.003517:0.010036:0.008811:0.010036:0.006342:0.008811:0.016418:0.010036:0.008811:0.007567:0.003517:0.011479:0.011479:0.011479:0.011479:0.003517:0.005097:0.010036:0.007567:0.003517:0.011479:0.010036:0.011479:0.003517:0.011479:0.007567:0.008811:0.010036:0.005097:0.006381:0.004188
Hours requirements for the block of three (3) years starting effective April 1, :@0.236923:0.722529:0.894762:0.722529:0.894762:0.705718:0.236923:0.705718:0.014349:0.010353:0.011826:0.008234:0.007830:0.005187:0.007830:0.009102:0.010353:0.011826:0.005308:0.007830:0.009102:0.016872:0.009102:0.011826:0.006579:0.007830:0.005187:0.005308:0.010353:0.007830:0.005187:0.006579:0.011826:0.009102:0.005187:0.010353:0.005308:0.010353:0.009102:0.010353:0.005187:0.010353:0.007891:0.005187:0.006579:0.011826:0.007830:0.009102:0.009102:0.005187:0.006579:0.011826:0.006579:0.005187:0.009566:0.009102:0.010353:0.008234:0.007830:0.005187:0.007830:0.006579:0.010353:0.008416:0.006579:0.005308:0.011826:0.010353:0.005187:0.009102:0.006075:0.005510:0.009102:0.009102:0.006579:0.004924:0.009566:0.009102:0.005187:0.013764:0.010353:0.007830:0.005308:0.005308:0.005187:0.011826:0.005247:0.004279
2015 to March 31, 2018, to be complied with by Members holding Certificate :@0.236923:0.738504:0.894381:0.738504:0.894381:0.721693:0.236923:0.721693:0.011606:0.011606:0.011606:0.011606:0.005057:0.006430:0.010153:0.005057:0.016583:0.010153:0.007665:0.008919:0.011606:0.005057:0.011606:0.011606:0.005176:0.005057:0.011606:0.011606:0.011606:0.011606:0.005176:0.005057:0.006430:0.010153:0.005057:0.010153:0.008919:0.005057:0.008919:0.010153:0.016583:0.010153:0.005176:0.005176:0.008919:0.010153:0.005057:0.015150:0.005176:0.006430:0.011606:0.005057:0.009556:0.010153:0.005057:0.016583:0.008919:0.016583:0.010153:0.008919:0.008063:0.007665:0.005057:0.011606:0.010153:0.005176:0.010153:0.005176:0.011606:0.010153:0.005057:0.011606:0.008919:0.008242:0.006430:0.005176:0.005077:0.005077:0.008919:0.009974:0.006430:0.008919:0.004220
of Practice above the age of 65 years which states that -:@0.236923:0.754478:0.697037:0.754478:0.697037:0.737668:0.236923:0.737668:0.010149:0.007721:0.004219:0.011602:0.007483:0.010149:0.008915:0.006428:0.005174:0.008915:0.008915:0.004219:0.009572:0.010149:0.009632:0.009373:0.008915:0.004219:0.006428:0.011602:0.008915:0.004219:0.009970:0.009771:0.008915:0.004219:0.010149:0.007721:0.004219:0.011602:0.011602:0.004219:0.009373:0.008915:0.010149:0.008060:0.007662:0.004219:0.014567:0.011602:0.005174:0.008915:0.011602:0.004219:0.007662:0.006428:0.009970:0.006428:0.008915:0.007662:0.004219:0.006428:0.011602:0.009970:0.006428:0.004219:0.006428
 “The member should undergo minimum mandatory training of 50% of the :@0.236923:0.786428:0.894738:0.786428:0.894738:0.769617:0.236923:0.769617:0.005209:0.009161:0.011897:0.011897:0.009161:0.005209:0.016964:0.009161:0.016964:0.010418:0.009161:0.007884:0.005209:0.007884:0.011897:0.010418:0.011897:0.005351:0.010418:0.005209:0.011897:0.011897:0.010418:0.009161:0.007884:0.009627:0.010418:0.005209:0.016964:0.005351:0.011897:0.005351:0.016782:0.011897:0.016964:0.005209:0.016964:0.010418:0.011897:0.010418:0.010235:0.006628:0.010418:0.008290:0.010418:0.005209:0.006628:0.007702:0.010418:0.005351:0.011897:0.005351:0.011897:0.010418:0.005209:0.010418:0.007945:0.005209:0.011897:0.011897:0.015708:0.005209:0.010418:0.007945:0.005209:0.006628:0.011897:0.009080:0.004297
minimum CEP hours per year and block of 3 years as per the category of the :@0.236923:0.802403:0.894048:0.802403:0.894048:0.785592:0.236923:0.785592:0.016809:0.005274:0.011776:0.005274:0.016627:0.011776:0.016809:0.005153:0.011776:0.010307:0.011776:0.005153:0.011776:0.010307:0.011776:0.008193:0.007790:0.005153:0.010307:0.009058:0.007790:0.005153:0.009522:0.009058:0.010307:0.007790:0.005153:0.010307:0.011776:0.010307:0.005153:0.010307:0.005274:0.010307:0.009058:0.010307:0.005153:0.010307:0.007851:0.005153:0.011776:0.005153:0.009522:0.009059:0.010307:0.008193:0.007790:0.005153:0.010307:0.007790:0.005153:0.010307:0.009059:0.007790:0.005153:0.006542:0.011776:0.009059:0.005153:0.009059:0.010125:0.006542:0.009059:0.009522:0.010307:0.008193:0.010307:0.005153:0.010307:0.007851:0.005153:0.006542:0.011776:0.009018:0.004268
members holding Certificate of Practice below the age of 65 years, i.e. 7 hours :@0.236923:0.818378:0.894687:0.818378:0.894687:0.801567:0.236923:0.801567:0.016577:0.008915:0.016577:0.010149:0.008915:0.008060:0.007662:0.004816:0.011602:0.010149:0.005174:0.010149:0.005174:0.011602:0.010149:0.004816:0.011602:0.008915:0.008239:0.006428:0.005174:0.005075:0.005075:0.008915:0.009970:0.006428:0.008915:0.004816:0.010149:0.007721:0.004816:0.011602:0.007483:0.010149:0.008915:0.006428:0.005174:0.008915:0.008915:0.004816:0.010149:0.008915:0.005174:0.009771:0.015144:0.004816:0.006428:0.011602:0.008915:0.004816:0.009970:0.009771:0.008915:0.004816:0.010149:0.007721:0.004816:0.011602:0.011602:0.004816:0.009373:0.008915:0.010149:0.008060:0.007662:0.005174:0.004816:0.005174:0.005174:0.008537:0.005174:0.004816:0.011602:0.004816:0.011602:0.010149:0.011602:0.008060:0.007662:0.004219
per year and 25 hours in a block of 3 years.”:@0.236923:0.834354:0.605297:0.834354:0.605297:0.817543:0.236923:0.817543:0.010149:0.008915:0.007662:0.004219:0.009373:0.008915:0.010149:0.007662:0.004219:0.010149:0.011602:0.010149:0.004219:0.011602:0.011602:0.004219:0.011602:0.010149:0.011602:0.008060:0.007662:0.004219:0.005174:0.011602:0.004219:0.010149:0.004219:0.010149:0.005174:0.010149:0.008915:0.010149:0.004219:0.010149:0.007721:0.004219:0.011602:0.004219:0.009373:0.008915:0.010149:0.008060:0.007662:0.005174:0.008915
 Clarification : The above requirements shall be effective for renewal of CoP from FY :@0.236923:0.866302:0.894565:0.866302:0.894565:0.849492:0.236923:0.849492:0.003381:0.011231:0.004955:0.009813:0.007384:0.004955:0.004955:0.004858:0.008608:0.009638:0.006179:0.004955:0.009813:0.011231:0.003381:0.004955:0.002604:0.011231:0.011231:0.008608:0.003381:0.009249:0.009813:0.009307:0.009055:0.008608:0.003381:0.007384:0.008608:0.009813:0.011231:0.004955:0.007384:0.008608:0.016089:0.008608:0.011231:0.006179:0.007384:0.003381:0.007384:0.011231:0.009813:0.004955:0.004955:0.003381:0.009813:0.008608:0.003381:0.008608:0.005693:0.005149:0.008608:0.008608:0.006179:0.004586:0.009055:0.008608:0.003381:0.004955:0.009813:0.007384:0.003381:0.007384:0.008608:0.011231:0.008608:0.014126:0.009813:0.004955:0.003381:0.009813:0.007442:0.003381:0.011231:0.009813:0.011231:0.003381:0.004955:0.007384:0.009813:0.016089:0.003381:0.009813:0.012552:0.004119
2018-19 onwards and will not be applicable for renewal of CoP for FY 2017-18.:@0.236923:0.882277:0.889791:0.882277:0.889791:0.865466:0.236923:0.865466:0.011550:0.011550:0.011550:0.011550:0.006390:0.011550:0.011550:0.003572:0.010102:0.011550:0.014507:0.010102:0.007621:0.010102:0.007621:0.003552:0.010102:0.011550:0.010102:0.003552:0.015083:0.005140:0.005140:0.005140:0.003552:0.011550:0.010102:0.006390:0.003552:0.010102:0.008871:0.003552:0.009923:0.010102:0.010102:0.005140:0.005140:0.008871:0.009526:0.010102:0.005140:0.008871:0.003572:0.005140:0.010102:0.007621:0.003552:0.007621:0.008871:0.011550:0.008871:0.014507:0.010102:0.005140:0.003552:0.010102:0.007680:0.003572:0.011550:0.010102:0.011550:0.003552:0.005140:0.010102:0.007621:0.003572:0.010102:0.012801:0.003552:0.011550:0.011550:0.011550:0.011550:0.006390:0.011550:0.011550:0.005160