Statutory Books and Registers under Companies Act, 1956 -REGISTER OF INTER CORPORATE LOANS AND INVESTMENTS

Section and Name	Section 372A REGISTER OF INTER CORPORATE LOANS AND  INVESTMENTS
Format	The register should contain in respect of each investment or loan made, the  particulars of the name and address of the body corporate in which  investment or loan is made; date of making such investment or loan; the amount, terms, period and purpose of the investment or loan; number and kind of shares or debentures or other securities in which investment is made; nominal value, paid-up value and cost of the  investment made; percentage of the investment or loans made to  paid up capital and free reserves of the  company; rate of interest on loan; date and amount of repayment on the loan; bank rate of  interest; date of Board / general meeting approval; specific sources of funding; date of approval of financial institutions; date of disinvestment and details of number, face value and cost of securities disinvested.
	The register should contain the following particulars in respect of  each guarantee given: date on which the guarantee is given; name and address of the body corporate to which loan is made in respect of which the guarantee is given; date of making such loan; percentage of the exposure on guarantee given to paid up capital and free reserves; date of Board / general meeting approval; date of approval of financial institutions.
	The register should contain the following particulars in respect of security  provided for each loan: amount; date on which the security is provided; name and address of the body corporate to which loan is made in respect of which the security is provided; date of making such loan; percentage of the security provided to paid up capital and free reserves; date of Board / general meeting approval; date of approval of financial institutions.
	Entries in the register should be made chronologically, but separately for  loans, investments, guarantee given and security provided, within 7 days of making such loan or investment or giving of such guarantee or the provision of such security.
Where to Kept	The register should be maintained at the registered office of the company.
Inspection	The register should be kept open for inspection during the business hours of the company, subject to such reasonable restrictions as the company may impose by its articles or in general meeting so that not less than 2 hours  in each working day of the company are allowed for inspection.                                                                                         Members can inspect the register without payment of any fee.
Authentication	Entries in the register should be authenticated by the secretary of the company or by any other person authorized by the Board for the purpose, by appending  his signature to each entry.
Preservation	The register should be preserved permanently and should be kept in the custody of the secretary of thecompany or any other person authorized by the Board for the purpose.