Currency Commission (Form of Statement of Accounts) Regulations, 1931.

S.I. No. 19/1931 - Currency Commission (Form of Statement of Accounts) Regulations, 1931. STATUTORY RULES AND ORDERS. 1931. No. 19. CURRENCY COMMISSION (FORM OF STATEMENT OF ACCOUNTS) REGULATIONS, 1931. WHEREAS it is enacted by section 35 of the Currency Act, 1927 (No. 32 of 1927), that the Currency Commission shall within six months after the end of every year prepare and transmit to the Comptroller and Auditor-General a statement of accounts in respect of such year in such form as shall be prescribed by regulations made under that section, and that the Minister for Finance may, after consultation with the Currency Commission, make regulations prescribing the form of statements of accounts to be prepared by the Currency Commission under that section, AND WHEREAS the Minister for Finance has before making these Regulations consulted with the Currency Commission in regard thereto, NOW, the Minister for Finance, in exercise of the powers conferred on him by section 35 of the Currency Act, 1927 (No. 32 of 1927), and of every and any other power him in this behalf enabling hereby makes the following regulations, that is to say:— 1. These Regulations may be cited as the Currency Commission (Form of Statement of Accounts) Regulations, 1931. 2. The Interpretation Act, 1923 , (No. 46 of 1923) applies to the interpretation of these Regulations in like manner as it applies to the interpretation of an Act of the Oireachtas. 3. Every statement of accounts prepared by the Currency Commission under section 35 of the Currency Act, 1927 (No. 32 of 1927), shall be in the form set out in the Schedule hereto, save that, whenever in any such statement of accounts a nil entry would require to be made under any heading in such form, the Currency Commission, may, in lieu of making such nil entry, omit such heading from such statement of accounts. 4. Every statement of accounts prepared by the Currency Commission under the said section 35 shall have appended thereto the signature of the Chairman of the Currency Commission, and the signature of an officer of the Currency Commission nominated for that purpose by the Currency Commission. 5. The Regulations (Statutory Rules and Orders No. 50 of 1928) made on this subject by the Minister for Finance, on the 30th July, 1928, are hereby revoked. Given at Dublin, under the Official Seal of the Minister for Finance, this twenty-seventh day of March 1931. J. J. McELLIGOTT, DEPARTMENT OF FINANCE. (N.B.—The figures appearing within square brackets in certain headings of these Accounts indicate the relative provisions of the Currency Act, 1927 , or, where "1930" is prefixed, the provisions of the Currency (Amendment) Act, 1930 ). PART I. LEGAL TENDER NOTE FUND. A.—ISSUE ACCOUNT. Outstanding as at 31st March, 19....:— Redeemed during year ended 31st March, 19.....:— 10/- notes 10/- notes £1 notes £1 notes £5 notes £5 notes £10 notes £10 notes £20 notes £20 notes £50 notes £50 notes £100 notes £100 notes ______________£ Issued during year ended 31st March, 19....:— Outstanding as at 31st March, 19....:— 10/- notes 10/- notes £1 notes £1 notes £5 notes £5 notes £10 notes £10 notes £20 notes £20 notes £50 notes £50 notes £100 notes £100 notes B.—BALANCE SHEET. Notes outstanding as at 31st March, 19 (a) Gold bullion .. Temporary Borrowings [61 (6)]; (b) Gold coins which are for the time being legal tender in Saorstát Eireann for unlimited amounts. (c) Money in any form which is for the time being legal tender in Great Britain for unlimited amounts. (d) British Government Securities (e) Sterling balances on current or deposit account at the London Agency or any Bank in Great Britain or Northern Ireland PART II. NOTE RESERVE FUND. BALANCE SHEET. Advances from Central Fund [50 (3)] (a) Gold Bullion Temporary Borrowings [62 (5)] (b) Gold coins which are for the time being legal tender in Saorstat Eireann for unlimited amounts Balance being net balance of Statutory transfers as modified by Statutory adjustments on Valuation [61 (7) and 62 (6) and 1930 (4)] £_______£ (c) Money in any form which is for the time being legal tender in Great Britain for unlimited amounts (d) British Government Securities (e) Securities guaranteed by British Government (f) Sterling balances on current or deposit account at the London Agency or any Bank in Breat Britain or Northern Ireland Less Unrecovered Payments in respect of Consolidated Bank Notes [58 (7)] (g) Legal Tender Notes PART III. GENERAL FUND. A.—PROFIT AND LOSSnotes ACCOUNT. Expenses of the Dividends and Interest on Currency Commission (63 (2)] Assets of Legal Tender Note Fund [61 (5)] Salaries, wages and other remuneration Dividends and Interest on Assets of Note Reserve Fund [62 (4)] Other expenses £_____________ Payments on Consolidated Bank Notes [65 (1) a, b, c, d] Payments on Consolidated Bank Notes [65 (1) e] Statutory Transfers to Note Payments on certain outstanding Bank Notes [66] Reserve Fund (62 (6)] Other Receipts Interest on borrowings for Legal Tender Note Fund [61 (6)] Interest on borrowings for Note Reserve Fund [62 (5)] Other Payments Profit and Loss Appropriation Account B.—PROFIT AND LOSS APPROPRIATION ACCOUNT. General Reserve .. .. Profit and Loss Account Pension Reserve .. .. Depreciation Accounts .. Surplus Income Account C.—SURPLUS INCOME ACCOUNT. Balance brought forward from previous Account Payments to the Exchequer[63 (7)] Profit and Loss Appropriation Account D.—BALANCE SHEET. Banks on Account of Capital Liability [64] Money at Call and at Short Notice Statutory Transfers to Note Reserve Fund [62 (6)] Borrowings [63 (4)] Income accrued due but not received General Reserve Pension Reserve on account of Consolidated Surplus Income Account [63 (5)] Bank Notes—as per contra.... Nominal amount of securities Consolidated Bank Notes held on account of Consoli- dated Bank Notes [52 (4)]— Nominal amount of Securities as per contra. British Silver Coinage held on Banks on account of con- behalf of the Minister for solidated Bank Notes [52 (4)] Finance as-per contra Liability at face value for Other Assets British Silver Coinage held on behalf of the Minister for Other Liabilities (Signed).................................................... Chairman of the Currency (Signed)....................................................... Secretary (or, as the case may be) to the Currency Commission.