0 
surplus balances, when any resulting profit will be 
carried to current revenue and any loss charged to 
expenditure. In all other cases the difference between 
the purchase and sale prices will be left in or borne 
by the balance of the fund in respect of which the 
investment was made. 
In order to provide for any depreciation in the 
realisable value of the securities, such an amount as 
may appear to be necessary to provide for estimated 
losses should, with the approval of the Secretary of 
State, be placed in reserve and after being approved 
by the Legislature and a vote taken for the amount, 
should be charged to Expenditure and recorded in a 
Suspense Account entitled ‘* Investments Depreciation 
Account’ exhibited, below the total of revenue, in 
the Colony’s accounts. The amount thus set aside 
should be reviewed annually in connection with the 
Annual Estimates of the Colony. 
292. Any necessary expenditure on services of a 
confidential nature, the purpose and particulars of 
which cannot be divulged, will be specially reported 
to the Secretary of State and will be supported in the 
accounts by the Governor's certificate of payment and 
declaration that he has satisfied himself that the money 
has been properly expended. 
293. The authority of the Secretary of State is re- 
quired for writing off any loss of public money or, 
subject to the provisions of these regulations, of any 
sum which has appeared as an asset in previous 
accounts, and also for the abandonment or remission 
of any claim for money due to the Government, unless 
the amount does not exceed the limit up to which 
the Governor has been authorised to sanction on his 
own authority such writing off, abandonment, oF 
remission.