law: Export-Import Bank of India Act, 1981
  22. Preparation of
  
  accounts and balance-sheet.-
  1.  
  
    The
  
  balance- sheet and accounts of the Exim Bank shall be prepared in such form and
  
  manner as may be prescribed.
  2.  
  
    The
  
  Board shall cause the books and accounts of the Exim Bank to be closed and
  
  balanced as on the 31st day of December or such other date in each year as the
  
  Central Government may, by notification in the Official Gazette, specify.
  Provided that with a view to facilitating the
  
  transition from one period of accounting to another period of accounting under
  
  this sub-section, the Central Government may, by order published in the
  
  Official Gazette, make such provisions as it considers necessary or expedient
  
  for the closing and balancing of, or for other matters relating to, the books
  
  or accounts in respect of the concerned years.