As per extract of the definition of deposit in Section 2 (1) (c ) (xii) of Companies (Acceptance of Deposit) Rules, 2014, any amount received in the course of or for the purpose of business of the Company: (i) as an advance for supply of goods or provision of services accounted for in any manner whatsoever provided that such advance is appropriated against supply of goods and services within 365 days from acceptance of such advance (other than litigated matters) (ii) as security deposit for the performance of the contract for supply of goods or provision of services, shall be exempted. Query: 1. If the advance remains un-appropriated after 365 days, will the advance be treated as deposit? We have an amount of Rs. 286 crores which are being held by us for a period exceeding 365 days. It includes the companies in which the directors have interest. Will it be considered as deposit? 2. We have security deposit received from dealers. Will it be treated as deposit?