audit bureau of circulation

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News Media Management

A GUIDE TO ABC AUDIT

AUDIT BUREAU OF CIRCULATIONS

Wakefield House, Sprott Road, Ballard Estate, Mumbai - 400 001

Tel: 91 22 2261 18 12 / 2261 90 72 Fax: 91 22 2261 88 21

E-mail: [email protected] Web Site: httpp://www.auditbureau.org

Miss Abhilasha Yadav Roll No. 49

http://www.auditbureau.org/guide/page3.htm

http://www.auditbureau.org/guide/page20.htm

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PREFACE


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Audit Bureau of Circulations (ABC) is a voluntary organization constituted in the year 1948. Going

back six decades when the concept of circulation audit was yet to be established in our country,

advertisers had no means to know the actual circulation numbers of publications that they used for

advertising and had to depend more on their own judgment. Publishers also found it difficult to

convince advertisers of the relative values of their publication for the purpose of advertising. It is

with this background, eminent representatives of the advertising profession and publishing industry

came together to establish an organization which could serve common interest. Since then the

benefit of ABC certificate of circulation have been availed by advertisers, advertising agencies,

publishers and organizations connected with print media advertising.

The primary objective of the Bureau is to secure accurate circulation figures and data relating to all

periodicals and media that sell advertising space and in regard to such publications to obtain

information as to area of distribution and fix standard forms and methods for ascertaining the

circulation figures and to record such information and circulate it to members of the ABC.

Bureau certifies circulation figures of member publications for a six-monthly audit period i.e. January


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to June and July to December. The system envisages a comprehensive audit of printing, distribution,

financial and production records of member publications by a panel of approved auditors as per the

audit guidelines laid down by the Bureau from time to time.

This Guide has been updated up to July 2009.

LOGO OF AUDIT BUREAU OF CIRCULATION


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About Us - What is

ABC


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Audit Bureau of Circulations

Audit Bureau of Circulations (ABC) is one of the several organizations of the same name operating in

different parts of the world.

The ABC founded in 1948 is a not for profit, voluntary organization consisting of Publishers,

Advertisers and Advertising Agencies. It has done pioneering work in developing audit procedures to

verify the circulation data published by those newspapers and periodicals which have earned the

right to display its emblem.

ABC as it is called and understood by all is a founder member of the International Federation of Audit

Bureau of Circulations. The main function of ABC is to evolve, lay down a standard and uniform

procedure by which a member publisher shall compute its net paid sales. The circulation figure so

arrived at is checked and certified by a firm of Chartered Accountants which are approved by the


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Bureau. The Bureau issues ABC certificates every six months to those publishers whose circulation

figures confirm to the rules and regulations as set out by the Bureau.

From a modest beginning it has grown to remarkable proportions. ABC's membership today includes

411 Publishers of national and regional importance, 151 Advertising Agencies, 51 Advertisers & 20

New Agencies and Associations connected with print media and advertising. It covers most of the

major towns in India.

Facts and figures which are checked and certified by an independent body is a very important tool in

the hands of the advertising business community. The details of ABC certified circulation figures are

available online to all Members of the Bureau (http://www.auditbureau.org) at no extra cost.

An Advertiser would like to know the facts and figures before investing his money in advertising. An

Advertiser ought to know how many people buy a publication and in which area. The ABC gives all

these vital facts every six months. The ABC figures are not the outcome of opinions, claims or


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guesswork, but they are the result of rigid, in depth and impartial audits of paid circulations of

member publications by independent and leading firms of Chartered Accountants working in

accordance with the rules / procedures prescribed by the Bureau.

About Us - The Working of ABC

The Policy formation body of the Bureau is the Council of Management consisting of elected

representatives from publishers (8), advertisers (4) and advertising agency (4) members of the

Bureau. To assist the Council of Management an Executive Committee is appointed by the Council,

to guide and oversee the day-to-day working of the Bureau. The Executive Committee consists of

Publishers, Advertisers and Advertising Agency Members of the Council. The Council of Management

and the Executive Committee meets regularly as often as required. The Chairman is elected annually

by the Council of Management.


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The Bureau certifies audited NET PAID circulation figures of publications enrolled with it for a

continuous and definite six-monthly audit periods and supplies copies of the ABC Certificates issued

for such publications to each member. Free distribution and bulk sales are also shown on the

certificates provided the relevant records are adequately maintained.

Records are checked and rechecked at every level for authenticity. Facts and figures are scrutinized

by impartial Auditors, and only then is the CERTIFICATE OF NET PAID CIRCULATION issued. The day

to day working of the bureau is handled by its secretariat which is headed by the Secretary General.

About Us - ABC & the Publisher


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ABC’s primary objective is to arrive at and certify authentic circulation figures representing Net Paid

Sales of member publications and disseminate the data for the use of space buyers. Together with

the ABC Certificate, data on territorial distribution of copies in various states, major cities and small

towns is included as add on.

As ABC Certificates are regularly referred to for media selection, the publisher has a far better

chance of being selected by space buyer members of ABC. By enjoying the confidence of space

buyers, publishers are able to increase their Ad revenues and also improve their services.

Publisher members must maintain essential books and records to facilitate a proper ABC audit and

also appoint an independent firm of Chartered Accountants from amongst the approved panel of

auditors named by ABC. Admission of publishers to ABC membership is subject to a satisfactory

admission audit. ABC has a system of recheck audit and surprise check audits of publications to be

carried out as and when ABC deems appropriate.


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ABC adds to the Publications’ success by providing advertisers the information they need to evaluate

print media. The Publishers fully participate in ABC’s efforts to help them gain the credibility

advertisers are looking for. Advertisers normally place their advertisements with publications that

can substantiate their Circulation claims through authentic sources which is easy to understand.

The Publisher should be a Member of Indian Newspaper Society (INS) and the Publications should be

registered with Registrar of Newspapers for India (RNI).

New Membership:

Membership of ABC entails certain obligations in respect of books and records to be

maintained to facilitate a field and proper ABC audit as per the information given below:

Permanent information form and Membership application form should be filled up and


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sent to the Bureau’s office along with one years annual subscription plus the same

amount as one time entrance fee.

New Membership - Publishers


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Membership Application Form

DAILY NEWSPAPERS

Schedule of fees

Specimen of Check -list

Specimen of Publication Confirmation Form

Specimen of Letter of Authority

WEEKLY NEWSPAPERS

Schedule of fees




MAGAZINES

Schedule of fees




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ESSENTIAL STAGES OF THE ABC AUDIT

FIRST STAGE: NEWSPRINT CONSUMPTION - Check:

a. Opening Stock of Newsprint with stock Register or Bank Certificate.

b. Purchases with invoices, Transport Documents, Goods Inward documents and

Payment Vouchers

c. Print Orders, Newsprint issue Sheets, Machine Room Returns and Newsprint Stock.

Reconciled Newsprint Consumption with copies printed.

SECOND STAGE: DISTRIBUTION - Check:


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a. Cash Sales - Cash Sales Records.

b. Subscription Sales -

i. Subscribers' Register with Postage Book. and

ii. Subscribers' Register with Hand Delivery Book

c. Agency Sales -

i. Agents' Sales Register with Railway / Air / Postage Book etc.

ii. Agents' Sales Register with Returns Register.

ii. Agents' Sales Register with Duplicate Bill Copies

THIRD STAGE: FINANCIAL RECONCILIATION - Check:

a. CASH SALES :


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i. Cash Book with Cash Sales Register or Cash Sales Records.

ii. Cash Book with Sales Account in General Ledger.

b. SUBSCRIPTION SALES :

i. Cash Book with Subscriber's Register.


c. AGENCY SALES :

i. Agents' Sales Register with Agents' Ledger

ii. Agents' Sales Register with Sales Account and Agents' Account in

General Ledger.

iii. Cash Book with Agents' Ledger


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iv. Cash Book with Agents' Account in General Ledger. Agents' Ledger with Credit

Note Books.

v. Totals of Credit Note Books with Agents Accounts and Sales Account in

General Ledger

vi. Journal with Agents' Ledger and General Ledger.

Cash Book with Bank Pass Book

About Us - ABC & the Advertising Agency

ABC provides its member advertising agencies with up to date audited circulation data every six

months relating to member publications in the country. This circulation data covers distribution of

copies in various states, major cities and even smaller towns which are potential markets. The half-


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yearly ABC Certificates are used for media planning. To get maximum value for their clients, the ABC

Certificates enable advertising agencies to compare the circulation trends of various newspapers and

periodicals.

ABC provides reliable, accurate and audited circulation figures which normally forms a sound

foundation for media recommendation.

ABC has been the foundation for all print media buyers providing the advertising industry with an

even playing field. Advertisers are assured through ABC that each Rupee spent is correctly invested

in media that provides accurate circulation numbers while extending creditability to publishers’

circulation claims.


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New Membership:

An advertising agency seeking membership of the Bureau should be accredited to Indian

Newspaper Society (INS). New Delhi or a Member of AAAs of India, Mumbai The new

advertising agency member should fill up Membership application form and the

information form in detail and send the same along with a cheque/demand draft as per

the schedule of entrance fees and annual subscription.

New members should remit their annual subscription as well as equivalent amount as one

time entrance fee.

About Us - ABC & the Advertiser


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Advertisers require knowing to what extent any advertising medium is an effective sales promoter

and consequently must have knowledge of two factors (1) cost of the advertisement and (2) the

results which he expects from the advertisement. Any calculation of results must necessarily be

based on the scope of audience which the advertiser is addressing and in the case of a newspaper or

a periodical this is directly related to number of copies which are in circulation. As far as the

advertisers are concerned, more and more effective distribution of their advertising investments is

ensured by the circulation data provided by the ABC. This ABC data is by far the most accurate

information on circulation of important publications, which is available. It also shows the changes in

the circulation trends and its coverage of circulation.

Advertisers can access the purchase preference in that area thereby obtaining valuable clues in

locating potential markets. ABC Certificates can be used as a reliable and a dependable guide for

finding the right markets for the advertiser’s products. ABC.s concept of circulation audit is accepted

in many advanced countries for authentic and accurate circulation figures.


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New Membership:

New advertiser member should complete the information and the membership form and

send the same to the Bureau’s office along with annual subscription and equivalent

amount as one time entrance fees.

About Us - ABC & the Organization

The ABC plays an important role together with DAVP, Press Registrar and Publicity Officers of the

various State Governments and Public Sector undertakings to improve promote and project

nationally accepted objectives through the medium of the press.

The ABC with the active co-operation and expertise of its member publishers, advertisers and

advertising agencies, can assist the Union and the State Governments in reaching their targets in

rural and semi-urban areas effectively and fruitfully.


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New Membership:

The Membership of small and medium newspapers in ABC gives the Government agencies

a wide field for operation and helps them reach the remote comers of the country.


Wakefield House, Sprott Road, Ballard Estate, Mumbai- 400 001

MEMBERSHIP APPLICATION FORM

NEWS AGENCIES /ASSOCIATIONS/ ORGANISATIONS/ GOVT. PUBLICITY DEPT.

The Secretary General Place


Wakefield House, Ballard Estate, Date

Sprott Road,

Mumbai - 400 001


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I/We, the undersigned, hereby apply to the Council of Management of Audit Bureau of Circulations

for enrolment to membership of the Bureau.

I/We undertake to abide by the Memorandum and Articles of Association of the Company, and to

observe the rules and regulations governing the working of the Bureau as laid down by the Council

from time to time.

(The Audit Bureau of Circulations is a company limited by Guarantee and not having a share capital.

The only possible financial liability attached to members, other than their entrance fee and annual

subscription is one of not exceeding Rupees fifteen per member in the event of winding up of the

Company.)

I/We further agree that in the event of any differences of disputes arising between me/we and the

Bureau and / or its Council of Management at any time from the date of this application, whether

during the period of my /our membership of the Bureau or after its cessation, these shall be subject

to the jurisdiction of Courts in Mumbai only.


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I/We declare that, according to the schedule of fees fixed by the Council of Management, from time

to time the amount of my/ our Entrance fee is Rs. and the amount of my / our Annual Subscription

works out to Rs.

(Applicants may apply at any time during the year. Membership subscription will thereafter fall due

on 1st April every year)

Cheque /DD for Rs. (Rupees) are enclosed.

Signed

(Please affix Rubber Stamp / Seal)

For & on behalf of

Address


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Proposed by

(Please affix Rubber Stamp / Seal)

Seconded by

(Please affix Rubber Stamp / Seal )

(To be proposed and seconded by any two members of the Bureau.)


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Wakefield House, Sprott Road, Ballard Estate, Mumbai- 400 001

INFORMATION FORM

NEWS AGENCIES /ASSOCIATIONS/ ORGANISATIONS/ GOVT. PUBLICITY DEPT.

1. Name and Address

2. Telephone, Fax & Email Details:

3. Date of Establishment

4. Type of Organization -

(i) Company under the Companies Act

(ii) Partnership firm

(iii) Proprietary concern

5. Is the Applicant Organization a subsidiary?


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If so, state the name and address of the holding Company:

6. Name and designation of the Representative on the Bureau:

________________________________________________________________________________________

________________________________________________________________________________________

7. Are any of the owners or persons referred to in (6) above directly or indirectly financially

connected with any newspaper and /or periodicals? If so please give details:

8. Branch Offices:

9. State the purpose for which you desire to avail the bureaus Services:

10. Is the applicant Organization a member of any other professional Organization?

If so, please state its name

11. Name and Address of your Bankers:


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Place: For and on behalf of

Date: Designation

(Please affix Rubber Stamp/Seal)


The Audit Bureau of Circulations (ABC) of North America is a non-profit circulation-auditing

organization. It is one of several organizations, operating in different parts of the world, that audits

circulation, readership, and audience information for the magazines, newspapers, and other

publications produced by their members.


http://en.wikipedia.org/wiki/Newspaper

http://en.wikipedia.org/wiki/Magazine

http://en.wikipedia.org/wiki/Non-profit

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ABC is a forum of the magazine and newspaper publishers, advertisers and advertising agencies,

similar to BPA Worldwide. As a non-profit association, ABC is funded by dues and service fees by

advertisers, advertising agencies and publishers.

ABC provides credible, verified information critical to the media buying and selling process by

conducting independent, third-party audits of print circulation, readership and Web site activity. ABC

also maintains an electronic database of audited circulation and readership media.


http://en.wikipedia.org/wiki/BPA_Worldwide

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History

At the turn of the 20th century, publishers were ungoverned. A practice of inflating circulation

figures to win advertising dollars was common. With little recourse, advertisers were forced to buy

advertising based on exaggerated circulation claims.

Determined to end deceptive industry practices, advertisers, advertising agencies and responsible

publishers banded together to establish an industry organization to independently verify circulation.

In 1914, ABC was created.


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Governance

ABC is governed by a tripartite board of directors composed of 17 publishers and 19 advertisers and

advertising agencies. The board meets three times a year (March, July and November) to review

existing rules, establish new rules and consider member requests.

ABC also has 14 advisory committees. The advisory committees meet throughout the year and

discuss member-initiated topics. The committees consider the topics and make recommendations to

the ABC board of directors.

The organization has its headquarters in Schaumburg, Illinois, and additional offices in New York

City and Toronto.

Membership


http://en.wikipedia.org/wiki/Toronto

http://en.wikipedia.org/wiki/New_York_City

http://en.wikipedia.org/wiki/New_York_City

http://en.wikipedia.org/wiki/Schaumburg,_Illinois

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Membership is open to all publishers, advertisers and advertising agencies. Additionally, any

individual, firm or corporation

who requires access to

circulation data may apply for

an associate membership.


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Newspaper circulation

A newspaper's circulation is the number of copies it distributes on an average day. Newspaper

circulation rates are currently experiencing a downward trend. Circulation is one of the principal


http://en.wikipedia.org/wiki/Average

http://en.wikipedia.org/wiki/Newspaper

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factors used to set advertising rates. Circulation is not always the same as copies sold, often

called paid circulation, since some newspapers are distributed without cost to the reader.

Readership figures are usually higher than circulation figures because of the assumption that a

typical copy of the newspaper is read by more than one person.

In many countries, circulations are audited by independent bodies such as the Audit Bureau of

Circulations to assure advertisers that a given newspaper does indeed reach the number of people

claimed by the publisher.

World newspapers with the largest circulation

The World Association of Newspapers (WAN) publishes a list of newspapers with the largest

circulation. In 2005, China topped the list in term of total newspaper circulation with 93.5 million a

day, India came second with 78.8 million, followed by Japan, with 70.4 million; the United States,


http://en.wikipedia.org/wiki/World_Association_of_Newspapers

http://en.wikipedia.org/wiki/Audit_Bureau_of_Circulations


http://en.wikipedia.org/wiki/Audit

http://en.wikipedia.org/wiki/Advertising

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with 48.3 million; and Germany, with 22.1 million. Around 75 of the 100 best selling newspapers are

in Asia and seven out of top ten are Japanese newspapers.

The Japanese Yomiuri Shimbun, Asahi Shimbun, Mainichi Shimbun and Seikyo Shimbun are still the

best-selling newspapers in the world.

Germany's Bild became the only entry in the top ten from outside of Asia. Reference News (參考消息)

is the most popular paper in China. The highest selling from the United States is USA Today, which is

13th in the world.


http://en.wikipedia.org/wiki/USA_Today

http://en.wikipedia.org/wiki/Reference_News

http://en.wikipedia.org/wiki/Bild

http://en.wikipedia.org/w/index.php?title=Seikyo_Shimbun&action=edit&redlink=1

http://en.wikipedia.org/wiki/Mainichi_Shimbun

http://en.wikipedia.org/wiki/Asahi_Shimbun

http://en.wikipedia.org/wiki/Yomiuri_Shimbun

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According to the Guinness Book of Records, the daily circulation of the Soviet

newspaper Trud exceeded 21,500,000 in 1990, while the Soviet weekly Argumenty i Fakty boasted a

circulation of 33,500,000 in 1991.

INDIVIDUAL COUNTRIES

India

The 2009 Indian Readership Survey findings show that the largest read local language

newspapers to be Dainik Jagran (with 55.7 million readers) and Dainik Bhaskar (with 31.9 million

readers), both published in Hindi. The Times of India is the most widely read English language


http://en.wikipedia.org/wiki/English_language

http://en.wikipedia.org/wiki/Times_of_India

http://en.wikipedia.org/wiki/Hindi

http://en.wikipedia.org/wiki/Dainik_Bhaskar

http://en.wikipedia.org/wiki/Dainik_Jagran

http://www.newswatch.in/newsblog/4170

http://en.wikipedia.org/wiki/India

http://en.wikipedia.org/wiki/Argumenty_i_Fakty

http://en.wikipedia.org/wiki/1990

http://en.wikipedia.org/wiki/Trud_(Russian_newspaper)

http://en.wikipedia.org/wiki/Guinness_Book_of_Records

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newspaper (13.3 million), followed by Hindustan Times (6.3 million), The Hindu (5.2 million). The New

Indian Express is another widely-read English language newspaper (1.8 million}. Eenadu news paper

which is published in Telugu crossing 1.32 million has the largest circulation in regional languages.

Belgium

The Belgian institution CIM (Centre for Information about Media) publishes national circulation

figures for all written, audiovisual and web-based media in Belgium. The top ten best selling papers

according to their website are Het Laatste Nieuws, 317,715; Het Nieuwsblad, 245,209;SUD

Presse (group of papers focused on community specific content), 147,749; Het Belang van Limburg,

121,428; Le Soir, 113,780; Vers l’avenir, 109,287 (group of papers focused on community specific

content); La Dernière Heure, 107,583; De Standaard, 104,758; Het Volk, 77,025 and De Morgen,

73,784.


http://en.wikipedia.org/wiki/De_Morgen

http://en.wikipedia.org/wiki/Het_Volk

http://en.wikipedia.org/wiki/De_Standaard

http://en.wikipedia.org/wiki/La_Derni%C3%A8re_Heure

http://en.wikipedia.org/w/index.php?title=Vers_l%E2%80%99avenir&action=edit&redlink=1

http://en.wikipedia.org/wiki/Le_Soir

http://en.wikipedia.org/wiki/Het_Belang_van_Limburg

http://en.wikipedia.org/w/index.php?title=SUD_Presse&action=edit&redlink=1

http://en.wikipedia.org/w/index.php?title=SUD_Presse&action=edit&redlink=1

http://en.wikipedia.org/wiki/Het_Nieuwsblad

http://en.wikipedia.org/wiki/Het_Laatste_Nieuws

http://en.wikipedia.org/wiki/Belgium

http://en.wikipedia.org/wiki/Telugu

http://en.wikipedia.org/wiki/Eenadu

http://en.wikipedia.org/wiki/The_New_Indian_Express

http://en.wikipedia.org/wiki/The_New_Indian_Express

http://en.wikipedia.org/wiki/The_Hindu

http://en.wikipedia.org/wiki/Hindustan_Times

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Japan

The 2004 circulation figures for the morning and evening editions of Japan's largest

newspapers: Yomiuri Shimbun, 14,067,000; The Asahi Shimbun, 12,121,000; Mainichi Shimbun,

5,587,000; Seikyou Shimbun, 5,500,000; Nihon Keizai Shimbun, 4,635,000; Chunichi Shimbun/Tokyo

Shimbun,4,512,000; Tokyo Sports, 2,425,000; Sankei Shimbun, 2,757,000; Nikkan Sports,

1,965,000; Hokkaido Shimbun, 1,896,594; Sports Nippon, 1,711,000; The Nikkan Gendai,

1,686,000; Akahata, 1,683,000; Yukan Fuji, 1,559,000; Shizuoka Shimbun, 1,479,000; Sankei Sports,

1,368,000; Hochi Shimbun, 1,354,000; Daily Sports, 999,000;

Turkey

Best-selling paper in English as of April 18, 2008, according to the BPA World Wide,

Today's Zaman


http://www.todayszaman.com/


http://en.wikipedia.org/wiki/April_18

http://en.wikipedia.org/wiki/Turkey

http://en.wikipedia.org/wiki/Daily_Sports

http://en.wikipedia.org/wiki/Hochi_Shimbun

http://en.wikipedia.org/wiki/Sankei_Sports

http://en.wikipedia.org/wiki/Shizuoka_Shimbun

http://en.wikipedia.org/w/index.php?title=Yukan_Fuji&action=edit&redlink=1

http://en.wikipedia.org/wiki/Akahata

http://en.wikipedia.org/w/index.php?title=The_Nikkan_Gendai&action=edit&redlink=1

http://en.wikipedia.org/wiki/Sports_Nippon

http://en.wikipedia.org/wiki/Hokkaido_Shimbun

http://en.wikipedia.org/wiki/Nikkan_Sports

http://en.wikipedia.org/wiki/Sankei_Shimbun

http://en.wikipedia.org/wiki/Tokyo_Sports

http://en.wikipedia.org/wiki/Tokyo_Shimbun

http://en.wikipedia.org/wiki/Tokyo_Shimbun

http://en.wikipedia.org/wiki/Chunichi_Shimbun

http://en.wikipedia.org/wiki/Nihon_Keizai_Shimbun

http://en.wikipedia.org/w/index.php?title=Seikyou_Shimbun&action=edit&redlink=1

http://en.wikipedia.org/wiki/Mainichi_Shimbun

http://en.wikipedia.org/wiki/Asahi_Shimbun

http://en.wikipedia.org/wiki/Yomiuri_Shimbun

http://en.wikipedia.org/wiki/Japan

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United Kingdom

Best-selling papers as of July 2, 2006, according to the Audit Bureau of Circulations, are the News of

the World (Sunday only), 3,471,415;The Sun, 3,148,700 and The Daily Mail, 2,340,255.

United States

The heyday of the newspaper industry was the 1940s, but the percentage of Americans reading

newspapers began to decline with the increased competition from radio, television and, more

recently, the Internet. A growing population helped the absolute circulation numbers continue to

increase until the 1970s, where it remained stable until the 1990s, when absolute circulation

numbers began declining.


http://en.wikipedia.org/wiki/United_States

http://en.wikipedia.org/wiki/The_Daily_Mail

http://en.wikipedia.org/wiki/The_Sun_(newspaper)

http://en.wikipedia.org/wiki/News_of_the_World

http://en.wikipedia.org/wiki/News_of_the_World


http://en.wikipedia.org/wiki/July_2

http://en.wikipedia.org/wiki/United_Kingdom

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Newspaper circulation numbers are reported to the Audit Bureau of Circulations. Best-selling papers

as of March 31, 2009 in the U.S.A., according to the Audit Bureau of Circulations, are USA Today,

2,113,725; The Wall Street Journal, 2,082,189 and The New York Times, 1,039,031.

Canada

The most widely read paper in the country is the Toronto Star, which, as of the six-month period

ending on March 31, 2007, averaged 634,886 copies sold on Saturday, 436,694 Monday to Friday,

and 442,265 on Sunday. The second most widely read paper is Toronto-based national

newspaper The Globe and Mail, which averaged 410,285 copies on Saturdays, and 322,807 Monday

to Friday. The most widely read French-language newspaper is Le Journal de Montréal, which

averaged 319,899 copies on Saturday, 267,404 Monday to Friday, and 264,733 on Sunday. It should

be noted that unlike in the United States, newspapers in Canada published their biggest and mostly

widely read editions on Saturdays, and that most papers don't publish on Sundays.


http://en.wikipedia.org/wiki/Le_Journal_de_Montr%C3%A9al

http://en.wikipedia.org/wiki/The_Globe_and_Mail


http://en.wikipedia.org/wiki/March_31

http://en.wikipedia.org/wiki/Toronto_Star

http://en.wikipedia.org/wiki/Canada

http://en.wikipedia.org/wiki/The_New_York_Times

http://en.wikipedia.org/wiki/The_Wall_Street_Journal

http://en.wikipedia.org/wiki/USA_Today



http://en.wikipedia.org/wiki/March_31


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JULY 2009

PART I – NEWSPAPERS

I N D E X


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1) DEFINITIONS:

1.1 Audit

1.2 Average

1.3 Back Copies

1.4 Combo Offer

1.5 Daily Newspaper

1.6 Distribution Cost

1.7 Distributing Trade

1.8 Edition

1.9 Excess Circulation

1.10 Free Copies

1.11 Institutional Sales

1.12 Joint Subscription Offer

1.13 Local Agent

1.14 Net Realization Rate - NRR


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1.15 Normal Circulation - NRR

1.16 Non Compliant Week - NRR

1.17 Principal Agent

1.18 Printing Centre

1.19 Publication

1.20 Publishing Day

1.21 Qualifying Sales

1.22 Returns

1.23 Single Copy Sales

1.24 Subscriber

1.25 Trade Term

2) CONCEPT OF “NET REALISATION RATE” – NRR:

2.1 Net Realization Rate (NRR)

2.2 Qualifying Sales


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2.3 Normal Circulation

2.4 Excess Circulation

2.5 Treatment of non compliant week:

2.6 Exemption for subscription copies from the concept of NRR

2.7 Weekly Newspapers

2.8 Facets of New Certification Criteria

3) SUBSCRIPTION SALES:

3.1 Subscription Offers (Single & Joint):

3.2 Institutional Subscription Sales:

4) NON-SUBSCRIPTION SALES – includes Single,

Institutional, Combo copies etc.

4.1 Combo Offers (Non Subscription)

4.2 Single Copy Sales


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4.3 Institutional Sales:

5) SCHEMES FOR READERS - Non subscription copies:

5.1 Incentive / Gifts Schemes for Readers (Non subscription copies):

5.2 Calculation of excess circulation in case of gifts valued at over 50% of

the cover price of a newspaper (Non subscription):

5.3 Gift of a publication on newsstand sales (Non subscription):

5.4 Cash Gifts not permitted:

6 COPIES DISTRIBUTED THRU DISTRIBUTION TRADE:

6.1 Distribution Cost

6.2 Trade Terms:

6.3 Gift Schemes for Agents


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7 SUBMISSIONS OF CIRCULATION FIGURES:

7.1 COMPILATION OF INCOMING CERTIFICATES

· Certification of a new edition / printing centre for part audit

period

· Copies indented locally but distributed abroad

· Option to avail a separate and/or a combined ABC certificate

for a multi-edition publication

· Procedure for compilation of combined ABC certificate

· Publishing Days – multi edition / centre publications

· Reasons for increase in circulation

· Sunday circulation/Weekly editions of Daily Newspapers

7.2. COMPILATION OF AREA BREAKDOWN STATEMENT:

· Area Breakdown Statement

· Compilation of Area Breakdown Statement (In case of new edition

started during the audit period)


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· Details of town-wise distribution under section 'B' to be

provided as under

7.3 NEWSPRINT WASTAGE

7.4 BUREAU MEMBERSHIP

· Enrolment of new editions / printing centers

· Return of Application for Bureau Membership

· Re-admission to Bureau Membership

· Starting of new printing centre and / or edition

· Surprise Recheck Audit by Bureau’s Auditors prior to admission to

Bureau Membership

8. GUIDELINES COVERING TITLES HAVING AVERAGE

CIRCULATION LESS THAN 15,000 COPIES

· Advance written indents / monthly confirmations

· Agents’ Supply Register


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· Agreement with outside printers

· Banking of cash collection

· Cash covering Notes

· Cash sales records

· Machine Room Returns

· Newsprint Consumption Register

· Newsprint Stock Register

· Postage / dispatch record for subscribers

· Print Order

· Returns Register

9 OUTSTANDING / ADD BACK OF COPIES:

9.1 Adjustment of agents deposits against outstanding dues

9.2 On account payments by agents


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9.3 Outstandings


FOR DAILY AND WEEKLY NEWSPAPERS

VARIOUS TERMS USED - BUREAU’S AUDIT GUIDELINES:

1. DEFINITIONS:

1.1 AUDIT:


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Examination of publisher’s as well as his principal agency/agencies (local or otherwise) distribution,

and financial records and corroborative evidences in order to establish the Qualifying Sales and non

Qualifying Sales and to verify whether the publisher and his concerned principal agency/s has

complied with all Bureau’s audit guidelines from time to time.

1.2 AVERAGE:

Means average per day, per week as the case may be, of the relevant audit period.

1.3 BACK COPIES:

Any issue of a publication which is not a current issue. The current issue is defined as follows:

a) Daily Publication - Day of the date of imprint only (In the case of evening Newspapers

including copies dispatched prior to the issue for the following date is published)

b) Weekly - Upto the date of imprint of the next issue

1.4 COMBO OFFER:


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More than one publication available under a scheme (other than subscription) to readers at a

combined price

1.5 DAILY NEWSPAPER:

A daily newspaper which is printed and published daily for at least 5 working days in a week except

approved holidays

1.6 DISTRIBUTION COST:

An amount paid to the distribution trade by whatever name called plus any additional incentives /

benefit which is directly connected with selling / distribution of the newspaper paid to the trade, the

same shall be totaled to arrive at the gross trade term payable to the trade for distributing copies.

1.7 DISTRIBUTING TRADE:


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A general term applied to agents, hawkers, principal agent (local or otherwise) and any other person

engaged in distribution of a publication.

1.8 EDITION:

A publication/title separately registered with Registrar of Newspapers for India (RNI) and having a

separate registration number, serial No. & Volume Number

1.9 EXCESS CIRCULATION - NRR:

“Excess circulation” is the incremental circulation for any non complaint issue as compared to

the average normal circulation of the immediate previous week or such another week during an

audit period where all relevant issues are compliant with the qualifying criteria and the

corresponding circulation qualifies for certification.


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1.10 FREE COPIES:

Voucher, exchange and complimentary copies, and copies (if any) given to agents for onward free

distribution for which records are available.

1.11 INSTITUTIONAL SALES:

Copies of newspapers (Dailies & Weeklies) which are either sold directly by the publisher and/or his

distributing trade to organizations not connected with newspaper distribution trade provided bona

fides of the organization(s) involved in Institutional Sales are established to the satisfaction of the

auditors (Unless Auditors/Bureau having any evidence to the contrary).

Institutional Sales are accepted for certification only to the extent of 10% of Qualifying Sales.

1.12 JOINT SUBSCRIPTION OFFER:


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A subscription offer for more than one publication for which subscription at the prescribed rate is

received in advance for a specified term

1.13 LOCAL AGENT:

An agent appointed by a publisher to effect distribution of copies within the town of publication or

any of its printing centers

1.14 NET REALISATION RATE (NRR):

Net Realization Rate (NRR) is the term used for value of newspaper in waste computed on the basis

of waste rate per kg. as fixed by the Council from time to time .


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1.15 NORMAL CIRCULATION - NRR:

Normal circulation is the average circulation of any week during an audit period when all relevant

issues of the week are compliant with the qualifying principle and accordingly the corresponding

circulation qualifies for certification.

1.16 NON COMPLIANT WEEK - NRR:

Is such a week which on an average basis does not comply with the Net Realization Rate Criteria?

1.17 PRINCIPAL AGENT:

An agent who distributes or affects at least 20% of the total sales subject to a minimum of 25,000

copies per printing centre / edition is recognized and termed as a “principal agent”.


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1.18 PRINTING CENTRE:

Printing of an edition of a publication carried out simultaneously at any other location with same

RNI registration number and volume number.

1.19 PUBLICATION:

A piece of printed matter of regular periodic issue, selling at a prescribed price, which may or may

not carry advertising

1.20 PUBLISHING DAY


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A Publishing day is a day on which the publication is normally published whether as a regular issue

or a special issue, and concurrently or separately in the case of a multi-centre publication. Special

issues will be excluded only if they are IN ADDITION to the regular issue.

1.21 QUALIFYING SALES:

Circulation figure which meets the following criteria is treated as “qualifying sales” and certified

under ‘Part A’ of the ABC certificate of circulation. “For each issue on a daily basis the net sale price

to the dealer (first point of sale) at any trade margin is higher than the net realization rate (NRR)

with a provision to remove “excess circulation” of non compliant issues where **net sale price to the

dealer at any trade margin offered is lower than the net realization rate (NRR)” subject to such non

compliant issues are compliant on a weekly average basis for all issues of the week taken together.

(**Net sale price to the dealer is the net price at which a newspaper is sold to the dealer

calculated at cover price of the publication less applicable trade commission, delivery


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charges or by whatever name called).

1.22 RETURNS:

Copies of publication remaining unsold out of copies indented as notified by agents and accepted by

publishers and in case of additional copies supplied without agents’ indents, all copies reported as

unsold by agents whether or not such claims are accepted by publisher.

1.23 SINGLE COPY SALES:

All copies sold to the reader at the prescribed cover price.

1.24 SUBSCRIBER:


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Purchaser of a publication on a term contract, whose subscription at the full prescribed rate has

been received

1.25 TRADE TERM

Commission and allowances etc. mutually agreed to between the publisher and the distributing trade

and paid continuously and consistently.

2. CONCEPT OF “NET REALISATION RATE” – NRR:

2.1 NET REALISATION RATE (NRR):


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Net Realization Rate (NRR) is the term used for value of newspaper in waste computed on the basis

of waste rate per kg. as fixed by the Council from time to time .

2.2 QUALIFYING SALES:

Circulation figure which meets the following criteria is treated as “qualifying sales” and certified

under ‘Part A’ of the ABC certificate of circulation. “For each issue on a daily basis the net sale price

to the dealer (first point of sale) at any trade margin is higher than the net realisation rate (NRR)

with a provision to remove “excess circulation” of non compliant issues where **net sale price to the

dealer at any trade margin offered is lower than the net realisation rate (NRR)” subject to such non

compliant issues are compliant on a weekly average basis forall issues of the week taken together.

(**Net sale price to the dealer is the net price at which a newspaper is sold to the dealer

calculated at cover price of the publication less applicable trade commission, delivery

charges or by whatever name called).

2.3 NORMAL CIRCULATION:


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Normal circulation is the average circulation of any week during an audit period when all relevant

issues of the week are compliant with the qualifying principle and accordingly the corresponding

circulation qualifies for certification.

2.4 EXCESS CIRCULATION:

“Excess circulation” is the incremental circulation for any non complaint issue as compared to

the average normal circulation of the immediate previous week or such another week during an

audit period where all relevant issues are compliant with the qualifying criteria and the

corresponding circulation qualifies for certification.

2.5 TREATMENT OF NON COMPLIANT WEEK:

Considering the principle of compliance with the qualifying criteria, if on an average basis, for any

given week, the NRR criteria is not complied with, then the benefit of reducing only “excess

circulation” for non compliant issues will be denied and entire circulation of all non compliant

issues during such a week will not be recognized as “qualifying sales” under ‘Part A’.


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This will however be shown under `Part B’ as “non-qualifying sales”. (All publishing day(s) during an

audit period will however be reckoned for average calculations of qualifying and non qualifying

sales.)

2.6 EXEMPTION FOR SUBSCRIPTION COPIES FROM THE CONCEPT OF NRR:

All copies supplied to the reader which are through subscription offers are exempted from the

purview of the concept of NRR since full details of a subscriber is available with the publisher which

can be verified through the process of audit. Subscription amount is also collected by the publisher

in advance thus providing a complete audit trail.

A publisher can offer discount / gift to the subscriber together with delivery charges to the

distribution trade upto 90% of the cover price of a publication.

2.7 WEEKLY NEWSPAPERS:


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Qualifying criteria for certification will also apply to all weekly newspapers. In respect of a weekly

newspaper, every individual issue will be required to be compliant with the new qualifying criteria.

Should a particular weekly issue be noncompliant on any publishing day, the “excess circulation” will

be removed with reference to the nearest compliant day or any one compliant day during an audit

period. (Excess circulation over the nearest compliant day will be shown under ‘Part B’ of the

certificate as “Non-Qualifying Sales”).

2.8 FACETS OF CERTIFICATION CRITERIA:

_ Qualifying Criteria

“For each issue on a daily basis the net sale price to the dealer (first point of sale) at any trade

margin to be higher than the *net realization rate (NRR) with a provision to remove “excess


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circulation” for such issues where **net sale price to the dealer at any trade margin offered is

lower than the *net realisation rate (NRR)”. The same should also be compliant on a weekly

average basis for all issues of the week taken together. (*Net Realisation Rate (NRR) is the

term used for value of newspaper in waste computed on the basis of waste rate per kg. as

fixed by the Council from time to time).

(**Net sale price to the dealer is the cover price of the publication less applicable trade commission,

delivery charges or by whatever name called).

Excess circulation of non compliant issues will be determined on the basis of comparison with

‘normal circulation’ which would be the average circulation of the immediate previous week or such

another week during an audit period when all relevant issues of the week on a daily basis are

compliant with the qualifying principle and accordingly the corresponding circulation qualifies for

certification.


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Q (i) How “excess circulation” for non compliant issues of the week will be

determined?

A(i) “Excess circulation” is the incremental circulation for any non complaint issue as compared to

the average circulation of the immediate previous week or such another week during an audit period

where all relevant issues are compliant with the qualifying criteria and the corresponding circulation

qualifies for certification.

Therefore, it is necessary that there is at least one week in an audit period when all issues on each

day of the week are compliant with the qualifying criteria.

Q(ii) What treatment will be given if, during an audit period there is no such

week where all issues of the week are independently compliant with the

qualifying criteria?

A(ii) Under such circumstances, the benefit of reducing only the excess circulation will not be

available. The entire circulation of all non compliant issues will not be shown as `Qualifying Sales’ in

‘Part A’ of the Certificate.


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However, such copies will be shown in ‘Part B’ as `Non – Qualifying Sales’. (All publishing day(s)

during an audit period will however be reckoned for average calculations of qualifying and non

qualifying sales.)

Q (iii) If for a given week, the qualifying principle is not complied with on a

weekly average basis, what treatment will be given to non compliant issues

during such a week?

A(iii) Considering the principle of compliance with the qualifying criteria, if on an average basis, for

any given week, the criteria is not complied with, then the benefit of reducing only “excess

circulation” for non compliant issues will be denied and entire circulation of all non compliant

issues during such a week will not be recognized as “qualifying sales” under

‘Part A’.

This will however be shown under `Part B’ as “non-qualifying sales”. (All publishing day(s) during an

audit period will however be reckoned for average calculations of qualifying and non qualifying

sales.)


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3. SUBSCRIPTION SALES:

3.1 SUBSCRIPTION OFFERS (Single & Joint):

Following guidelines are required to be fulfilled in case of all single & joint subscription offers:

a. Subscription requisition / request in writing from the subscriber needs to be obtained by the

publisher and / or his agent(s).

b. In case, a subscription offer is for a period of less than six months, full subscription amount

to be received in advance. In case of subscription schemes for a period longer than six months,

for all booked subscriptions, full subscription amount to be received within a period of two

months from the date of booking a subscription.

c. Supply of subscription copies to a subscriber to commence only after the subscription

amount is received as above by a publisher and / or his agent(s) in full as per the subscription

offer.


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d. Valuation of a gift, branded or customised, to be valued at MRP or cost to the publisher plus

15% as applicable. Gift in the form of cash or cash equivalent is however excluded from the

purview of gift.

e. In case a publication is offered as a gift, the same to be valued at its cover price.

f. In case a publication, which is not a member of the Bureau but is offered under the Joint

Subscription Scheme, then the member publication shall arrange for verification of the

distribution and financial books and records of a non-member publication. The member

publication will then arrange to obtain a written confirmation from the non-member publication

that it’s financial & distribution books & records are open for scrutiny by Bureau’s Auditors /

officials.

g. Publisher should retain at least 10% of the cover price of the publication, after taking into

account discount on cover price, value of gifts, delivery charges, etc. (in case of joint


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subscription publisher to retain at least 10% of the cover price of all publications individually

included in the subscription offer).

Non-compliance of any of the above conditions will render the subscription offer as unacceptable for

certification as qualifying sales (Part ‘A’).

3.2 INSTITUTIONAL SUBSCRIPTION SALES:

Subscription Sales effected to institutions up to 5% of the total qualifying sales will be considered as

qualifying sales. This is in addition to Institutional Sales (non subscription copies) which is included

for certification as qualifying sales up to 10% of the total non-subscription copies.

All prescribed audit guidelines for subscription copies (single and joint) as in force are also applicable

to all institutional subscription copies. All relevant documentation should be available with the

publisher for auditor’s verification.


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4. NON-SUBSCRIPTION SALES

Includes Single, Institutional, Combo copies etc.

4.1 COMBO OFFERS (Non subscription):

Definition:

More than one publication available under a scheme (other than subscription) to readers at a

combined price

The following guidelines are required to be followed:

a) Combined price along with the titles / names of publications involved in the combo offer

shall be distinctly mentioned on the print line below the masthead on all publications involved

in a Combo offer.


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b) Average number of Combo copies of the respective publications in an offer will be shown

separately on the respective ABC Certificate and shall be reckoned for certification.

c) No gift either in the form of a publication registered with RNI or in any other form will be

permitted for combo offers (non subscription).

d) The combo price to be at least 50% of the combined cover prices of all publications involved

in a combo offer.

e) In case of a combo offer of a daily / weekly / monthly the combined price to be similarly

worked out and should be atleast 50% of the cover price of all publications involved in the

combo offer.

f) Number of combo copies to be separately shown in the print order of the respective

publications.


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g) Combo copies should be separately billed to agents / sub agents at the prescribed trade

terms.

h) In case a Publication, which is not a member of the Bureau but is offered under a combo

offer, then the member publication shall arrange for verification of the distribution and

financial books and records of the nonmember publication. The member publication will then

arrange to obtain a written confirmation from a non-member publication that it’s financial &

distribution books & records are open for scrutiny by Bureau’s Auditors / officials.

i) The new qualifying criteria, (NRR) will be applicable to all publications under the combo offer

taken together at the prescribed combo price less trade commission / delivery charges, as

applicable.

Non-compliance of any of the above conditions will render the combo offer as unacceptable for

certification.


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4.2. SINGLE COPY SALES:

All copies sold to the reader at the prescribed cover price.

4.3 INSTITUTIONAL SALES:

Copies of newspapers (Dailies & Weeklies) which are either sold directly by the publishers and/or his

distributing trade to organisations not connected with newspaper distribution trade provided

bonafides of the organisation(s) involved in Institutional Sales are established to the satisfaction of

the auditors (Unless Auditors/Bureau having any evidence to the contrary).

Institutional Sales are accepted for certification only to the extent of 10% of Qualifying Sales.


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5. SCHEMES FOR READERS - Non Subscription Copies:

5.1 INCENTIVE / GIFTS SCHEMES FOR READERS (Non subscription copies):

Bureau’s present audit guidelines permit publications to offer gifts to readers on non subscription

copies upto 50% of the cover price of a publication so that copies qualify for certification as

Qualifying Sales (Part A).

Accordingly, it is clarified that publishers offering gifts to readers value of which is more than 50%

of the cover price on non subscription copies under any scheme for a defined period then such a

scheme is void abinitio and does not qualify for certification. Accordingly, all copies offered to

readers under such a scheme do not qualify for certification as Qualifying Sales irrespective of

whether readers have availed the benefit offered under the scheme or not.

All incentive schemes to readers to be framed in such a manner such that the name of the

beneficiary / reader is identifiable. An audit trail in the form of a reader booking form with the name,


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address and other contact details of the reader should be made available for auditor’s verification

along with a record of gifts purchased and distributed.

Publishers should ensure that the reader incentive schemes are not taken advantage of by the trade

in order to increase their earnings which would result in reduction of the net price at which the trade

purchases a copy from the publisher. In case of barter arrangements, relating to gifts issued to

subscribers or on newsstand sales, publishers should pass necessary accounting entries in their

books of accounts.

5.2 CALCULATION OF EXCESS CIRCULATION IN CASE OF GIFTS VALUED AT

OVER 50% OF THE COVER PRICE OF A NEWSPAPER (NON-SUBSCRIPTION):


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In case a gift / sample etc. is provided along with a particular issue of a publication value of which

is more than 50% of the cover price of a publication then in such cases only excess circulation

achieved for the relevant issue will not be considered for certification as Qualifying Sales.

The provision referred to above for reducing ‘excess circulation’ does not apply to cases where value

of gifts offered to readers is more than 50% of the cover price under a scheme for a defined period.

In such circumstances, such a scheme as mentioned above will be treated void abinitio and all

copies under such a scheme will be shown as NON Qualifying Sales (Part ‘B’).

In order to determine excess circulation achieved for a particular issue when a free sample, gift

etc. was carried along with a publication, following procedure needs to be followed:

a) In case of dailies, average Qualifying Sales of the previous week to be taken as normal

circulation provided there were no promotional activities*, in any form, during the given

period.


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b) In case of Sunday issue of a daily, weeklies and magazines, average Qualifying Sales of

previous four issues where there were no promotional activities*, in any form, would be

reckoned as normal circulation.

[*Promotional activity includes free distribution of gifts/samples, calendars etc. to readers and shall

also include any other schemes to induce a reader to purchase a publication]

Publishing Day on which free samples/gifts are distributed along with a publication would be

reckoned for circulation of average circulation in all cases.

5.3 GIFT OF A PUBLICATION ON NEWSSTAND SALES (NON SUBSCRIPTION):

a) The value of gift / inducement / incentive to a reader should not exceed 50% of the cover

price of the publication on which an inducement is offered.

b) In case another publication is offered as a gift, in such cases, on the print line below the

mast-head of the main publication, it should be mentioned that “XYZ” publication offered free

with “DEF” publication.


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c) Similarly, on the print line of the publication offered free, it should be specified that this

publication is offered free alongwith XXX publication.

d) Print Order of the publication offered free should specifically show the number of copies

offered free with a particular publication.

e) In case a Publication, which is offered as a gift / inducement / incentive is not a member of

the Bureau then the member publication shall arrange for verification of the distribution and

financial books and records of a nonmember publication. The member publication will then

arrange to obtain a written confirmation from the non-member publication that it’s financial &

distribution books & records are open for scrutiny by Bureau’s Auditors / officials.

f) Copies of the Publication offered free as an inducement or at less than the prescribed cover

price would not be considered for certification under Part A of the ABC Certificate of

circulation.


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g) The NRR will be ascertained after considering the combined pagination of the main

publication together with the publication given free as a gift.

h) The net price to the trade would be calculated at the cover price of the main publication less

trade commission and / or delivery charges on the main as well as the free publication.

Non compliance of any of the above guidelines would render such gift/inducement offer as

unacceptable for certification as qualifying sales.

5.4 CASH GIFTS NOT PERMITTED:


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a) The word “gift” would specifically exclude all cash gifts or cash equivalents (gift cheques

etc) to subscribers / regular readers from the purview of gifts to subscribers / regular readers.

Gifts offered to subscribers / regular readers only in kind will be considered for the purpose.

b) All copies involved in a scheme offering its readers cash gifts / cash equivalent / cash

discounts etc. will be shown as “Non Qualifying Sales” under ‘Part B’ of the ABC Certificate of

circulation.

6. COPIES DISTRIBUTED THRU DISTRIBUTION TRADE:

6.1 DISTRIBUTION COST:


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An amount paid to the trade by whatever name called plus any additional incentives / benefit which

is directly connected with selling / distribution of the newspaper paid to the trade, the same shall be

totaled to arrive at the gross trade term payable to the trade for distributing copies.

An amount not connected with distribution of copies paid / reimbursed to the trade for which

supporting are available may not be considered as part of the trade term. The trade term should be

calculated on the cover price of a publication. Actual cost of transporting publications from the

printing location to the distribution centers as per contractual arrangements made by the publisher

do not form part of the delivery charges or trade term.

6.2 TRADE TERMS:

Commission and allowances etc. mutually agreed to between the publisher and the distributing trade

and paid continuously and consistently. Apart from basic commission, it may include other facilities

such as office allowances, transport allowances, bonuses, rewards, incentives, ex-gratia payments,

value of gifts/ incentives consistently offered under any scheme to the distribution trade.


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However, if a gift or a reward is announced on specific occasion which is based on the performance

of a particular agent from a group of agents or is subject to a draw of lottery pursuant to a sales

promotion scheme, then such gifts shall be considered more or less as a sales promotion scheme

rather than a part of the trade term (Unless Auditors/Bureau having evidence to the contrary).

However, reimbursement made by the publisher for expenses actually incurred by the distributing

trade on their behalf for services rendered other than those relating to the sale of copies shall not be

included in the gross trade terms provided, necessary documentary evidence in support of actual

expenses incurred by agents for such services is available for auditors’ verification.

6.3 GIFT SCHEMES FOR AGENTS:

Information on gift schemes run for the benefit of the agents should be declared in the Incoming

Certificate and made available to the Auditors at the time of circulation audit. Written records should

be kept by all publishers for all such schemes.


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7. SUBMISSION OF CIRCULATION FIGURES:

Submission of circulation figures for each audit period is mandatory for all publisher members. If

audited circulation figures in the prescribed format are not submitted for one audit period by a

publisher member, then audited circulation figures for the following audit period cannot be

considered for certification.

a) All publisher members are mandatorily required to submit their circulation figures every six

months to the Bureau in the prescribed format of Incoming Certificate. The due dates are:

Audit period

January/June

Audit period

July/December


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Submission date to the Bureau: 1st to 31st July 1st to 31st January (next)

b) A further extension of 15 days may be granted by the Bureau on a case to case basis

provided the extension is sought before the relevant due dates i.e. 31st July and 31st January

alongwith an acceptable explanation.

c) Incoming Certificate submitted to the Bureau after the due date (but before expiry of three

months from the relevant audit period) without seeking an extension for submission would be

considered for certification subject to a satisfactory surprise recheck audit at publisher’s

expense.

d) Incoming Certificate submitted after expiry of three months from the relevant audit period

will not be considered for certification and will be treated as “Not Filed” and no certificate of

circulation will be issued.

7.1 COMPILATION OF INCOMING CERTIFICATE:


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· CERTIFICATION OF A NEW EDITION / PRINTING CENTRE FOR PART AUDIT PERIOD:

Certification of a newly started edition / printing centre for a part audit period will be permitted only

in cases where publication requests for a combined certificate with an existing edition / printing

centre. It will be necessary for the publisher to submit a separate application for enrolment to

membership and also pay annual membership fees as well as one time entrance fees as prescribed

from time to time.

Publisher is also required to file the audited incoming certificate separately in such cases.

· COPIES INDENTED LOCALLY BUT DISTRIBUTED ABROAD:

All copies of a publication which are indented by agents in India but distributed / sold abroad will not

be considered for certification while arriving at the average qualifying sales.

· OPTION TO AVAIL A SEPARATE AND / OR A COMBINED ABC CERTIFICATE FOR A MULTI-

EDITION PUBLICATION:


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A publisher of a multi-edition publication has an option to avail either a separate certificate for its

various editions or a combined ABC certificate for various editions. A publisher who is a member of

the Bureau and has exercised an option to avail a separate ABC Certificate or a combined ABC

Certificate can change his option only once during a period of four six monthly audit periods.

Publisher’s request may be considered by the Council only prospectively from the commencement of

the following audit period.

· PROCEDURE FOR COMPILATION OF COMBINED ABC CERTIFICATE:

A multi-centre publication is regarded as one publication for issue of a combined ABC Certificate.

Accordingly, the day on which a publication is published either from one centre or more is regarded

as a publishing day for all editions/printing centres and is taken into account for calculating the

combined average figures. Under this procedure, combined average figures for each month as also

for an audit period are worked out by dividing, combined total sales by the total number of

publishing days on which the publication was published at either of the centre.

· PUBLISHING DAYS – MULTI EDITION / CENTRE PUBLICATIONS:


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Qualifying Sales of individual editions / printing centres will be shown as a foot-note on the ABC

Certificate of circulation. Qualifying Sales will however be calculated on the basis of highest number

of publishing days amongst all editions / printing centres. The publications total qualifying sales as

certified will accordingly tally with the total of individual edition’s average qualifying sales.

· REASONS FOR INCREASE IN CIRCULATION:

Publisher members are required to specify the reasons for increase in circulation when the

circulation of a printing centre or an edition individually increases / decreases by 10% or more over

the previous audit period.

· SUNDAY CIRCULATION / WEEKLY EDITIONS OF DAILY NEWSPAPERS:

In case of daily newspapers, where higher rates are prescribed or surcharge is levied over normal

advertisement rates for Sunday editions or Weekly edition published on any other day, average

circulation of such Sunday or Weekly editions is indicated separately on the relevant ABC certificate


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alongwith average qualifying sales. In such cases, publisher members concerned are required to

submit separate circulation figures for Sunday issues/weekly editions.

7.2 COMPILATION OF AREA BREAKDOWN STATEMENT:

· AREA BREAKDOWN STATEMENT:

For the purpose of compilation of Area Breakdown Statement to be submitted to the

Bureau together with the circulation figures, publisher members and their auditors are

required to select an issue which has circulation nearest to the average qualifying sales

for the relevant audit period so that it reflects normal pattern of distribution of a

publication. Despite the above requirement, substantial variations are noticed between

the figures of average Qualifying Sales for an audit period and the total distribution

provided in the Area Breakdown Statement for the issues selected. In order to rectify this

anomaly, members are requested to provide details of State-wise, District-wise and


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Town-wise distribution in an Area Breakdown Statement for the issue selected which will

be reduced or adjusted in proportion to the average circulation figures for the period.

Accordingly, total qualifying distribution of an issue provided in Area Breakdown

Statements will be equal to the average qualifying sales as certified for the period.

· COMPILATION OF AREA BREAKDOWN STATEMENT (IN CASE OF NEW EDITION

STARTED DURING THE AUDIT PERIOD):

In case of a new edition of a multi-centre publication started in between the audit period,

edition-wise distribution details of a newly started edition during the relevant audit

period will not be shown separately. The same will be reflected under the parent edition

from which supply was earlier catered to.

· DETAILS OF TOWN-WISE DISTRIBUTION UNDER SECTION 'B' TO BE PROVIDED AS

UNDER :


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For the State(s) in which the town(s) of publication is/are situated, towns to be classified

according to the respective Districts. A tally of total distribution in each District to be

provided showing towns where 250 copies or more are distributed. Those distributed in

other towns to be totaled and indicated as distributed in "other places".

For other States, various towns to be classified according to respective Districts without

providing a tally of total distribution in the District.

7.3. NEWSPRINT WASTAGE:

Reasons to be provided in the incoming certificate for newsprint wastage of (+/-) 3 per cent age

points as compared to previous audit period

7.4 BUREAU MEMBERSHIP:


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_ Membership of the Bureau is governed by the terms and conditions of membership together with

the provisions of Bureau’s Memorandum and Articles of Association.

_ All publishers who desire to enroll their publications to Bureau membership are required to submit

the following documents:

· Completed application form duly proposed and seconded by two members of the Bureau.

· Permanent information form duly completed, signed and stamped

· Fees: annual membership fee as per schedule of fees in force from time to time alongwith

one time admission fee (equivalent to one year’s membership fees).

· Check-list duly completed by publisher auditors (Annexure 1)

· Letter of authority (Annexure 2)

· Publisher’s confirmation (Annexure 3)

· Copy of relevant RNI registration certificate

· Specimen copy of the publication


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If desired by a prospecting publisher member, a new publication / edition /printing centre to be

enrolled to Bureau membership may be directly put through Bureau’s audit by Bureau’s Auditors

prior to admission provided a written request is received by the Bureau at least one month before

the end of the respective audit period.

· ENROLMENT OF NEW EDITIONS / PRINTING CENTRES:

Publisher members are required to separately enroll a new printing centre and / or edition with the

Bureau. Publisher members are also required to submit separate Incoming Certificate for each

printing centre and / or edition.

Publisher members may request for a combined or separate ABC certificate of circulation for their

various editions.


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· RETURN OF APPLICATION FOR BUREAU MEMBERSHIP:

Bureau will be constrained to return application received for Bureau membership from prospecting

publisher applicant under the following circumstances:

· Not completing procedural formalities and providing required documents within a reasonable

time [within the audit period for which admission to Bureau membership was sought].

· Failure to comply with Bureau’s prescribed audit guidelines.

· Non-availability of RNI registration certificate.

· Non-payment of annual membership fees and entrance fee as per the prescribed schedule of

fees.

· Failure to comply with the provisions of Bureau’s Code for Publicity

· Any other reason which the Bureau’s Council of Management feels appropriate.

· RE- ADMISSION TO BUREAU MEMBERSHIP:


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All applications from Publishers for re-admission to Bureau membership would be considered by the

Bureau’s Council of Management only after a gap of two six monthly audit periods including the

audit period during which the membership was terminated/ ceased.

· STARTING OF NEW PRINTING CENTRE AND / OR EDITION:

ABC certificate of circulation are issued for a six monthly audit period i.e January to June and July to

December every year. Certification of circulation figures of a new printing center and / or edition for

part audit period would be considered for certification provided the publisher seeks a combined ABC

certificate alongwith an existing member edition and submits to the Bureau an application for

Bureau membership in the prescribed form as well as completes all prescribed procedural

formalities.

Certification of circulation figures separately of a new printing centre and / or edition for a part

audit period will not be considered.


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· SURPRISE RECHECK AUDIT BY BUREAU’S AUDITORS PRIOR TO ADMISSION

TO BUREAU MEMBERSHIP:

Publisher to file the circulation figures for the relevant audit period after the application for Bureau

membership is accepted in principle by the Bureau’s Council of Management. The relevant

circulation figures filed with the Bureau for the new title / edition / printing centre would then be put

through a surprise recheck audit by Bureau’s Auditors at publisher’s expense prior to admission and

confirmation of circulation figures

8. GUIDELINES COVERING TITLES HAVING AVERAGE CIRCULATION

LESS THAN 15,000 COPIES:

In order to encourage small publications / titles to have their circulation figures certified by the

Bureau and to minimise record keeping by such small publications / titles, following simplified

guidelines have been prescribed for maintenance of books of accounts and other documents for a

satisfactory circulation audit for such titles having average circulation upto 15,000 copies.


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The same is applicable to TITLES having average circulation less than 15,000 copies and not to

individual edition / printing centre of a title.

a) ADVANCE WRITTEN INDENTS / MONTHLY CONFIRMATIONS

This requirement is waived. Auditors may however seek direct confirmations from the agents.

b) AGENTS’ SUPPLY REGISTER

Details of total copies supplied to the agent – paid & free copies to be maintained. Details of unsold

to be maintained


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c) AGREEMENT WITH OUTSIDE PRINTERS

No formal agreement necessary. Instead, printer’s bills and/or statement of account, with

correspondence to cover the supply of newsprint, conversion of reels into sheets and percentage of

wastage etc. to be maintained

d) BANKING OF CASH COLLECTION

Banking of cash collection only relating to sale of copies to be banked on the following day

e) CASH COVERING NOTES

This requirement is waived.

f) CASH SALES RECORDS

Centre wise details of copies supplied to hawkers in cash and cash received to be maintained.


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g) MACHINE ROOM RETURNS

Details should atleast include start and finish time preferably with machine break timings.

h) NEWSPRINT CONSUMPTION REGISTER

Periodic reconciliation of newsprint consumption and wastage to be carried out as under –

i) Daily Newspapers .. Fortnightly

ii) Weekly Newspapers .. Monthly

i) NEWSPRINT STOCK REGISTER

One consolidated register showing all receipts and consumption of newsprint with the necessary

details may be considered as adequate.

j) POSTAGE / DESPATCH RECORD FOR SUBSCRIBERS


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Details of subscription copies despatched to be maintained

k) PRINT ORDER

Consolidated print order may be prepared

l) RETURNS REGISTER

Unsold / returns register to be maintained

9. OUTSTANDING / ADD BACK OF COPIES

9.1 ADJUSTMENT OF AGENTS DEPOSITS AGAINST OUTSTANDING DUES:

Publisher may seek to appropriate the agents deposits held by him against the outstanding dues of

the said agent by passing appropriate accounting entries in the books and records. In all such cases,

publisher is required to give a due notice in writing to such an agent whose deposits have been


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appropriated on account of outstandings at the end of the audit period. In such cases, reversal of the

accounting entry after the close of the audit period is not permissible.

9.2 ON ACCOUNT PAYMENTS BY AGENTS:

In some cases distribution trade handles sale of copies as well as procurement of advertisements

and provides other services to the publishers. In such cases, when an on account payment is

received from the distribution trade and the same cannot be directly attributed to either sale of

copies, advertisements or for other services, then in such cases, the on account payment would first

be attributed towards the outstandings of other services excluding supply of newspapers.

In case one or more publications in a group are not members of the Bureau and outstandings from

an agent cannot be ascertained for each publication that he sells, then all outstandings from him will


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be treated as in respect of ABC member publications only and allocated between them

proportionately to the value of copies sold to him.

It is therefore advisable for such agents to specifically mention the purpose for which the payment is

made to the publisher against a particular service offered by the agent.

9.3 OUTSTANDINGS:

Whilst calculating the qualifying copies under Part “A” of the ABC certificate of circulation

outstanding payment for copies supplied to agents at the end of the audit period as under have to

be excluded.

_ Local agents - outstanding for more than one month's supply

_ Outstation agents – copies outstanding for more than two months supply


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_ Railway book stalls – copies outstanding for more than four months supply

Qualifying Copies which were outstanding for payment in the previous audit period and excluded but

payments for which have been received in the immediate subsequent audit period are to be added

back as qualifying sales for certification under Part “A” in the immediate subsequent period equally

over the entire audit period of six months.

10. AUDIT GUIDELINES

10.1 Rotation of Publisher Auditor

Publisher members are required to appoint a firm of Publisher Auditor which is empanelled with the

Bureau, a list of which is available on the Bureau’s website: www.auditbureau.org.


http://www.auditbureau.org/

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A firm of Publisher Auditor may carry out publisher’s circulation audit for a maximum period of two

years or four half-yearly audit periods. Thereafter, a publisher member is required to appoint another

firm of Publisher Auditor from amongst the empanelled firms. The same firm of Publisher Auditor

may be considered for re-appointment by a publisher member only after a clear gap of four audit

periods or two years. The terms of appointment, fees etc. to be mutually decided between the

publisher member and the publisher auditor.

10.2 ALL PUBLICATIONS OF A GROUP NOT MEMBERS OF THE BUREAU:

Publishers who publish more than one publication, all of which are not members of the Bureau and

separate books of accounts are not maintained for non member publications then under such

circumstances the publisher should provide access to the auditor to enable him examine records

pertaining to non member publications.


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In cases where non member publications are offered to a reader along with member publications

under any scheme then it is incumbent upon the publisher to provide full access to the auditor for

scrutiny of books and records pertaining to non member publications.

10.3 BANKING OF CASH COLLECTIONS:

Publisher members are required to deposit into the bank on the same day or the next working day

cash received from all sources viz. sale of copies, advertisement receipts and from any other source.

Cash required by the publisher for day-to-day disbursement should be separately withdrawn and not

adjusted from the daily cash collection.

Auditor should verify this aspect and establish that actual cash received on all days has been

deposited into the bank in full on the same day or next working day and such a transaction is not

merely a book entry.


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10.4 BOOKS AND RECORDS TO BE AUDITED:

Each audit should include financial, sales and statistical audit to the satisfaction of the auditor in

order to establish the qualifying sales. For that purpose auditors should call for relevant books and

records and information as may be required from the publisher. However, the financial audit should

be limited to ascertain to the satisfaction of the auditor the circulation figures to be certified without

going into other financial records which have no bearing on the publisher’s circulation figures.

Scrutiny of various accounts heads in general ledger should be done for those accounts pertaining to

sale of copies.

For a satisfactory audit, an auditor should not limit his scrutiny of publishers books and records

placed before him but his audit should include physical verification of actual printing and despatch of

the publication including actual sale of copies to the trade which may be ascertained through market

visits, interaction with distribution trade as well as seeking direct confirmations from newsprint

suppliers, agents, principal agents and others involved in sales of copies.


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10.5 BOOKS AND RECORDS TO BE MAINTAINED BY A PRINCIPAL AGENCY:

An agent who distributes or effects at least 20% of the total sales subject to a minimum of 25,000

copies per printing centre / edition is recognised and termed as a “principal agent”.

It is essential for the publisher to arrange for principal agent’s books and records for an audit by the

publisher auditor and / or Bureau auditor as required at all times.

Further the word “publication” in the context of principal agency mean “which submits separate

incoming certificate for consideration of the Bureau”.

Following books and records are required to be maintained.

a) Distribution records:

i. Sub agents/ hawkers supply register

ii. Sub agents/ hawkers unsold/returns register


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iii. Sub agents written orders or subsequent confirmations for copies ordered by them

iv. Despatch distribution summary

v. Subscriber records wherever applicable

b) Financial Records:

i. Credit note register/ Credit notes

ii. Sub agents ledger for Credit sales

iii. Duplicate bills/invoice of sub agents – Bills register

iv. Cash sales records

v. Cash/bank book, Bank Reconciliation statement etc.

vi. Supporting payment advices for remittances received from distributing trade


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The Auditors may where deemed necessary, call for such information directly from the parties

concerned with the concurrence of the Publisher.

Auditors shall verify that Cash receipts on account of sale of the concerned publication and from all

sources must be deposited with the bank intact on the following day except on a bank holiday, in

which case cash receipts are to be deposited on the next working day. The auditor will satisfy

himself as to the banking of cash receipts and examine the Bank Pass Book. He will also ensure that

cheques deposited on account of sale of the publication have been duly realised by reference to

bank reconciliation statement.

c) Agents Confirmations:


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Principal agent are required to obtain from their sub agents or by any other name called

documentary evidence for number of copies supplied to them. The said written evidence could either

be: -

i) Advance written indent / orders from agents in support of copies supplied to them.

ii) Subsequent confirmation from agents in cases where advance indents are not available specifying

the number of copies.

iii) In absence of (i) and (ii), principal agent should obtain monthly statements from agents / sub-

agents duly stamped and signed showing number of copies received and those remaining unsold,

payment received by either cash, cheque, or demand draft. In such cases, it is the principal agents

responsibility to obtain the duplicate copy of the statement of account from the agents / sub-agents

duly stamped and signed. This monthly statement of accounts duly accepted by the agents / sub-

agents should be kept on record for auditor’s verification.


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d) Agents Remittances:

All remittances from agents especially by cash or demand drafts should be supported by

documentary evidence such as payment advices, covering letter or statement of accounts.

All remittances from agents should be checked with the principal agent’s books of accounts and

bank statements.

Auditor should report all such cases and carry out detailed scrutiny specially where remittances have

been made on behalf of more than one agent through a consolidated cheque by another agent In

order to have an evidence for payment received in cash by principal agent’s representatives / field

staff, a pay-in-slip or any other document by whatever name called, duly filled by the agent / dealer

detailing name of the agent, place, Bill No. amount paid should be obtained. Auditors may seek

direct confirmations from such agents if required.


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10.6 BOOKS AND RECORDS TO BE MAINTAINED BY A PUBLISHER:

A GENERAL

B PAPER PRINTING & DELIVERY

Cash Book

Print Orders

General Ledger

Machine Room Returns

Journal

Newsprint Stock Register

Bank Statement

Newsprint Consumption Register

Bank Reconciliation Statement


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Newsprint Bills

Trial Balance

Wastage Records

Cash Sale Records

Dispatch / Distribution Summary

C AGENTS

D SUBSCRIPTION

Agents’ Invoice / Bill Register

Subscription Scheme

Agents’ Supply Register

Subscribers’ form

Agents’ Returns Register


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Subscription amount receipts

Credit Note Register / Credit Notes

Subscribers Register

Agents’ Ledger

Dispatch Records

Auditors should include any adverse observation on the scrutiny of the above books and records in

their reports to be annexed along with six monthly audit report issued to the publisher.

10.7 AUDITORS ARE ALSO REQUIRED TO COVER THE FOLLOWING AREAS

DURING THEIR CIRCULATION AUDIT:

a) Distribution records:

i. Sub agents/ hawkers supply register


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ii. Sub agents/ hawkers unsold/returns register

iii. Sub agents written orders or subsequent confirmations for copies ordered by them

iv. Despatch distribution summary

v. Subscriber records wherever applicable

b) Financial Records:

i. Credit note register/ Credit notes

ii. Sub agents ledger for Credit sales

iii. Duplicate bills/invoice of sub agents – Bills register

iv. Cash sales records

v. Cash/bank book, Bank Reconciliation statement etc.

vi. Supporting payment advices for remittances received from distributing trade


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The Auditors may where deemed necessary, call for such information directly from the parties

concerned with the concurrence of the Publisher.

Auditors shall verify that Cash receipts on account of sale of the concerned publication and from all

other sources must be deposited with the bank intact on the following day except on a bank holiday,

in which case cash receipts are to be deposited on the next working day. The auditor will satisfy

himself as to the banking of cash receipts and examine the Bank Pass Book. He will also ensure that

cheques deposited on account of sale of the publication have been duly realised by reference to

bank reconciliation statement.

c) Agents Confirmations:

For an effective audit, publishers are required to obtain from their principal agent, sub agents or by

any other name called documentary evidence for number of copies supplied to them.

The said written evidence could either be: -


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i) Advance written indent / orders from agents in support of copies supplied to them.

ii) Subsequent confirmation from agents in cases where advance indents are not available specifying

the number of copies.

iii) In absence of (i) and (ii), publisher should obtain monthly statements from agents duly stamped

and signed showing number of copies received and those remaining unsold, payment received by

either cash, cheque, or demand draft. In such cases, it is the publisher’s responsibility to obtain the

duplicate copy of the statement of account from the agent duly stamped and signed. This monthly

statement of accounts duly accepted by the agents should be kept on record for auditor’s

verification.

d) Agents Remittances:

All remittances from agents especially by cash or demand drafts should be supported by

documentary evidence such as payment advices, covering letter or statement of accounts. All


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remittances from agents should be checked with the principal agents books of accounts and bank

statements.

Auditor should report all such cases and carry out detailed scrutiny specially where remittances have

been made on behalf of more than one agent through a consolidated cheque by another agent.

In order to have an evidence for payment received in cash by publisher’s representatives / field staff,

a pay-in-slip or any other document by whatever name called, duly filled by the agent / dealer

detailing name of the agent, place, Bill No. amount paid should be obtained. Auditors may seek

direct confirmations from such agents if required.

NEWSPRINT PURCHASES AND CONSUMPTION


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i. Auditors to verify the publisher’s newsprint purchases and loans of newsprint and paper of any

other kind used for production of this publication, with reference to invoices, receipts from parties,

bank statements correspondence etc. and have excluded copies, if any, printed

out of newsprint and paper acquisitions not supported by vouchers.

ii. Auditors to check the summary reconciling acquisition with consumption of newsprint and other

paper with reference to the copies printed and thoroughly verified the wastage of ………% which is

an overall wastage inclusive of tare, core, tear-off, cut- wastage and spoils etc.

iii. Auditors to examine the printing capacity of the equipment in use by the Publisher(s) and/or the

printer of publication; and in the later case: Auditors to also examine the printers’ bills showing total

number of pages/copies printed and the rate per form etc.


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iv. Auditors to carry out physical verification of newsprint stocks and/or verified stocks with the Bank

Certificate, and/or Certificate(s) from outside press(es), which has been found to be in conformity

with the records.

v. Auditors to verify the newsprint consumption with reference to Print Orders, Newsprint Issue

Sheets, Machine Room returns. Stock Register and/or periodic newsprint consumption statements

received from outside press(es).

vi. Auditors to verify non-payment to newsprint suppliers beyond 90 days which is considered as

normal credit period. Secondary documentation like octroi payment, gate pass etc. should be

verified. Auditors may seek direct confirmations from the concerned newsprint suppliers if required.

DISTRIBUTION

i. Auditors to check:

a. Cash Sales with Cash Sales Register and/or Cash Book.


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b. Subscription Sales with Subscriber’s Register and dispatch records.

c. Agency Sales: Supplies to Agents with advance written orders, subsequent confirmations or

statements of Account obtained from agents.

d. Agency Sales: Agency Sales Register with Railway Road/Air /Postage/Delivery Book .

e. Agents’ Sales Register with Duplicate Bill Copies.

f. Agents’ Sales Register with Returns register.

ii. Auditors to adjust from Qualifying Sales:

a. Copies involved in outstanding from agents and others in accordance with the instructions of

the Bureau.

b. Copies returned or intimated as remaining unsold by hawkers/agents/distributors. .

c. Copies not meeting the qualifying criteria.

FINANCIAL RECONCILIATION


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Auditors to check:

a. CASH SALES:

i. Cash Book with Cash Sales Register


b. SUBSCRIPTION SALES:

i. Cash Book with Subscriber’s Register.

ii. Cash Book with Sales account in General Ledger

c. AGENCY SALES:

i. Agents’ Sales Register with Agents’ Ledger

ii. Agents’ Sales Register with Sales account and Agents’ Account in General Ledger.

iii. Cash Book with Agents’ Ledger


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iv. Cash Book with Agents’ Account in General Ledger . Agents’ ledger with Credit Note Books

v. Totals of Credit Note Books with Agent’s Account and Sales Account in General Ledger.

vi. Journal with Agents’ Ledger and General Ledger.

vii. Cash Book with Bank Pass Books/ Statement.

d. CASH RECEIPTS AND PAYMENTS:

Auditors to confirm that:

vii. Cash receipts from ALL sources including circulation receipts, advertisement receipts,

receipts in respect of sister publications and miscellaneous receipts of whatsoever nature have

been regularly banked intact and that payments are made from withdrawals from the bank on

interest basis or otherwise.

viii. All payments and/or perquisites to agents have been verified with reference to Agents’

Ledger, Agents’ Account in General Ledger, respective Nominal accounts in the General


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Ledger, Credit Notes and correspondence between the Publisher and the agent(s) and that

payments made or perquisites allowed have been taken into account while arriving at gross

Trade Terms as per the Bureau’s instructions.

e. QUALIFYING SALES (PART A)

Auditors to confirm that all copies shown under PART A of the certificate are qualifying copies and

satisfy the following norm for certification :-

For each issue on a daily basis the net sale price to the dealer (first point of sale) at any trade

margin is higher than the net realisation rate. The same has also been found to be compliant on a

weekly average basis for all issues of the week taken together.

(Net Realisation Rate (NRR) is the term used for value of newspaper in waste computed on the basis

of waste rate per kg. as fixed by the Council from time to time).


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(Net sale price to the dealer is the cover price of the publication less applicable trade commission,

delivery charges or whatever name called).

Auditors to also confirm that excess circulation has been removed for such issues where net sale

price to the dealer at any trade margin is lower than the Net Realisation Rate (NRR)

Other Information

i) Principal Agency


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Auditors to provide details of principal agencies (An agent who effects 20% or more of the total

distribution of a publication subject to a minimum of 25,000 copies per printing centre /

edition)

ii) Variation in average qualifying sales

Auditors to provide detailed reasoning for variations in qualifying sales (+/- 10% as compared

to previous audit period)

10.8 SURPRISE RECHECK AUDIT BY BUREAU’S AUDITORS:

· Circumstances under which a surprise recheck audit by Bureau’s Auditors are normally caused:

1. New Publication being enrolled to Bureau Membership.

2. Starting of a new publication centre / edition of an existing publication.


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3. Reduction in cover price which could possibly result in change (increase) in the trade terms /

NRR

4. Increase in circulation figures individually for an edition and / or printing centre as under:

Increase in average circulation for an audit period

_ Upto 50,000 ave. copies 20% and above

_ Between 50,001 copies and upto 200,000 average copies 15% and above

_ Above 2,00,000 ave. copies 10% and above

5. Circulation figures of a publication for the previous audit period are either not filed or not

certified by the Bureau for any reason.

6. Result of surprise check and/or surprise recheck audit of the previous period is

unsatisfactory or there are issues arising from the surprise check/surprise recheck audit report

which needs to be verified for compliance before certification of circulation figures.


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7. Any other reason for which the committee feels a surprise recheck audit is necessary

(reasons to be recorded).

· Publisher members may at their discretion request the Bureau atleast a month before the end of

the audit period to carry out surprise recheck audit by Bureau’s Auditors at publisher’s expense in

order to expeditiously complete the process of surprise recheck audit in the above cases.

Publisher members to keep books and records ready for scrutiny of Bureau’s Auditors by 10th

January / 10th July as the case may be

10.9 MACHINE ROOM RETURN:


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Machine room return is the record of actual printing as well as confirmation that newsprint issued to

the press has been utilised for printing the publication as per the Print Order. It states the number of

copies actually printed and sent for despatch.

Machine Room Return should contain the following details:

i) Issue date with their respective print-runs (if any)

ii) Number of pages for the respective issue

iii) Time of receiving the plates

iv) Start and finish time for each print run for respective editions / print runs

v) Number of copies recorded on clock for each print run

vi) Number of spoils and make ready copy for each run

vii) Number of good copies printed, for each run

viii) Number of copies to be printed as per print order


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ix) Number of paper breaks with timings and time lost in each break

x) Number of reel changes and time taken for change

xi) Number of good copies sent for dispatch

xii) Number of copies spoiled etc. on hand

xiii) Remark column for any other information by foreman in charge

Machine Room Return states the actual performance of the machine / machines on a day to day

basis and should be based on actual machine running timings and signed by the foreman or

supervisor in charge of printing. In case of computerized Machine Room Returns, the source

documents on the basis of which computerized record is generated should be maintained and made

available for atleast one full previous audit period.

10.10 MARKET PROTOCOL TO BE FOLLOWED BY AUDITORS:


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Following Market Protocol to be followed by Auditors during their market visits from time to time :

_ Auditors shall visit market place/s where a particular publication is being printed, published

and distributed as intimated by the Bureau. The scope of the market visit inter-alia is to

observe and report the actual market practices followed by the concerned publisher member.

_ Auditors to purposively cover all depots / distribution centres in the respective cities / towns

where 10% or more of the publication is being distributed. Small depots / distribution centres

should also be visited randomly, such random samples selected should be adequate for a

meaningful and acceptable statistical conclusion. The market visit may also include visits to

trade associations / unions wherever existing.

_ Market visit to be undertaken by the Auditors official representatives only.

_ Auditors to disclose their identity. The aim of the exercise is to ascertain the factual

information without any pre-conceived notion.


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_ Auditors to check the number of copies received at the depots / distribution centres and

verify whether the number of copies tallies with the dispatch details earlier noted at the

publisher’s press / office.

_ Information regarding location of publisher’s depots / distribution centres as collected by the

Bureau from time to time for different cities / towns from member publications would be

provided to the Auditors to facilitate a surprise market visit.

_ Auditors to check the status of actual unsold returns by sub-agents / hawkers

Auditors report on the market visit to contain the factual observations on the following points.

i. System of un solds observed at the depot / distribution centres.

ii. Trade commission at which the sub-agents / hawkers purchase


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the copies from the main agent both in cash as well as on credit.

iii. In case of credit sales, details of records maintained by the main agent / depot in charge.

iv. Interaction with the depot in charge / main agent / sub-agents / hawkers.

v. Ascertain whether any additional incentive over and above the trade commission was

offered to sub agents / hawkers based on number of copies distributed.

vi. Ascertain whether a complete publication including all supplements is distributed to all sub-

agents / hawkers.

vii. In case of combo sales whether all publications offered under the combo offer are

distributed together at the declared combo price less trade commission.

viii. In case, where subscription copies are also being distributed by the same sub-agents /

hawkers to ascertain the actual delivery charges received by them for delivery of subscription

copies.


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ix. Auditor’s conclusions on their market visit.

10.11 PRINT ORDER

It is utmost essential that a print order duly signed by an authorized official of the publisher is

available at the press before the start of the printing process. Any alteration / correction to the print

order should be duly authorized.

The print order should contain the following information:-

1) Date of issue

2) Total number of pages – main paper + supplements + add ons if any to be separately

mentioned.

3) Total number of copies to be printed


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4) Break up of total number of copies into

_ Standalone copies

_ Combo copies

_ Subscription copies

_ Institutional sales

_ Free and promotional copies

5) Number of copies to be printed as per different print runs (details to be provided).

Auditors have been specifically intimated to verify the print order immediately before the

starting of the printing process.

10.12 PUBLICATIONS PRINTED AT OUTSIDE PRESS:


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Where a publication is printed at an outside press not owned by the publisher, printers' bills showing

number of copies printed, the rate per form along with the terms and conditions laid down in the

agreement between the publisher and third party printers should be maintained and produced for

auditor's verification. Where the printing press is an associate concern or subsidiary company under

the same Management or where proprietors/partners/directors of the printing unit, are also

proprietors/partners/directors of the publication, printing records maintained by such printers shall

also be made available for the auditors' verification.

Publisher shall arrange for verification of actual printing and distribution of copies by Bureau’s

Officials/ Auditors as and when required.

10.13 ROUTINE SURPRISE CHECKS BY BUREAU’S AUDITORS:


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· The system of Surprise Check is one of the important audit procedures instituted by the Bureau.

The main purpose of surprise check is to ascertain genuineness of circulation of a publication. This is

achieved through:

a. Verification of print runs by visiting printing presses where publications are printed.

b. Verification of distribution of copies by visiting distribution centres both in the towns of

publication as well as outside the publishing centres, through random checks.

c. Verification of supporting books and records and other documentary evidence in support of

(a) & (b) above

d. Verification of Newsprint Stocks and Consumption records including physical verification.

e. Verification of distribution and financial records.


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· The system authorises Bureau’s Auditors / representatives to visit publishers’ establishments,

without prior intimation, to verify actual print runs, distribution of copies as well as books and

records maintained by them.

· All publications enrolled with the Bureau will be visited for a surprise check by Bureau’s Auditors

atleast once in a span of three years or more, if deemed necessary.

· Surprise checks will be carried out by the Partners / representatives of firms of Chartered

Accountants enrolled on the Bureau’s Panel of Auditors.

Bureau’s officers may accompany the Bureau’s Auditors as and when considered.

· Prescribed books and records should always be made available by the publisher during the course

of Recheck Audit.


138


· In case of Surprise Check, prescribed books and records should be produced on demand. If the

records are not made available for any specific genuine reason, the Auditors may at his discretion

wait for not more than 24 hours to enable the publisher to produce relevant records.

· Publisher members will be requested to issue Letters of Authority in favour of the Bureau to enable

Bureau’s Auditors and officials to visit their printing presses.

· Publisher members are requested to offer necessary co-operation to the Bureau’s Auditors in

carrying out surprise checks whenever they visit.

10.14 SURPRISE PRESS AND MARKET VISIT BY PUBLISHER AUDITORS:

All publisher auditors are required to carry out atleast one surprise press and market visit during a

calendar year which consists of two audit periods i.e. January to June and July to December. Such

surprise press and market visit to be carried out in respect of all printing and publishing units of the

publisher member.


139


Publisher auditors are required to follow the market protocol prescribed by the Bureau.

A copy of the publisher auditor’s report should be submitted to the Bureau alongwith publisher’s

comments wherever required. This provision is not applicable to all those titles whose average

circulation is less than 15,000 copies during an audit period.

Under mentioned points should be covered in the publisher auditor’s surprise press and market visit

report:

a) Press Visit:

_ Date and time of visit

_ Number of copies to be printed as per print order available including break-up of print order

_ Cover price of various print runs as per print order

_ Number of copies printed and dispatched before Auditors arrival as per MRR and availability

of dispatch records.

_ Number of copies printed and dispatched during Auditors physical presence at the press


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_ Auditors comments on the printing speed and capacity of the printing press as actually

observed.

_ Scrutiny of dispatch labels and dispatch details available at the press

_ Mode of dispatch

_ Details of maintenance of Machine Room Report

_ Any other relevant matter observed by the Auditors during printing and dispatch at the press.

b) Market Visit

Date & Time of visit

Names of the centres visited and the time of visit

Actual number of copies received at the centre

As per publishers record number of copies dispatched to the centre


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Net price at which copies are sold to the trade at each centre, actual trade terms as a % of

cover price

Previous days unsolds

Whether cash sale or credit sale

Record maintained by the agent

Any other observations

10.15 Availing of combined ABC Certificate of circulation

A publisher avails of a combined ABC Certificate of circulation voluntarily as per his own discretion.

However, if on a surprise check and / or surprise recheck audit of a particular edition and / or printing

centre of a publication availing combined certificate is reported by the Bureau’s Auditors as

“unsatisfactory” and the result is confirmed by the Bureau’s Audit Committee then for the relevant

audit period, the combined circulation figures for the relevant publication will be treated as `Not

Accepted’ and the entire relevant ABC Certificate will not be considered for issue.


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For all practical purposes, a combined ABC Certificate and a single centre certificate issued by the

Bureau is treated as one certificate.

11. CODE FOR PUBLICITY BY PUBLISHER MEMBERS

1. PREAMBLE

Membership of the Bureau entitles a publisher-member to use the fact of his membership and

circulation figures certified by it, for publicity and promotion of his publication/s, in conformity with

the rules as set out in Sections 2,3 and 4 hereunder. These must be read in conjunction with each

other and not in isolation. The rules apply to publicity and promotion carried out by a publisher

member himself as well as to publicity and promotion carried out on his behalf by any other person

or organisation.


143


These rules are intended to ensure that all publicity and promotion related to circulation are carried

out by publisher-members only on the basis of the circulation figures certified by the Bureau.

Membership of the Bureau requires members to abide by these rules and not to use any figures or

claims related to circulation in publicity and promotion that are not certified by the Bureau.

2. DEFINITIONS / SCOPE

a) CIRCULATION

i) ‘Circulation' shall always mean the Average Qualifying Sales of Daily & Weekly Newspapers

shown in Part A of the ABC Certificate of Circulation OR Net Paid Circulation of Magazines of

the entire audit period as certified by the Bureau for the last completed ABC Audit period.

ii) Circulation figures given under Part B of the ABC Certificate of circulation in case of Daily

and Weekly Newspapers are intended for information purpose only and should not be used,


144


added together with any other certified circulation figures for any publicity / promotion

campaign in any form whatsoever.

iii) Publisher Members may if they so desire, publicise their average Weekday, average Sunday

circulation figure provided the figure of average Qualifying Sales / Net Paid Circulation is also

shown in the publicity as prominently as (same font size) the average Weekday or average

Sunday circulation figure.

iv) Provided month-to-month circulation figures for the entire six-monthly audit period are

quoted along with the Average Qualifying Sales / Net Paid Circulation for the period, monthly

average circulation figures shall not be used selectively for the purpose of publicity and

promotion.

If so desired, copies of ABC Certificates issued by the Bureau may be circulated or used for

publicity without any alterations.


145


v) Distribution data appearing in the Area Breakdown Statement of the same audit period,

certified by the Bureau may be used for publicity and promotion.

b) PUBLICITY AND PROMOTION.

Publicity and Promotion' shall always mean the providing of any information whatsoever relating

to circulation, through the release of advertisements in any medium and in any other form, such as

Ad rate cards, brochures, leaflets, circulars or handouts etc.

The term `in any other form' referred to above will also cover one-to-one communication

addressed by publisher members to more than one person.


146


Such one-to-one communication shall not contain information relating to or based on circulation

figures, or any other figures not certified by the Bureau - for example, no reference will be allowed to

print order figures or projections made on circulations whether certified by the Bureau or not.

3. RULES.

a) Membership of a publisher with the Bureau can be publicised and used only after

confirmation of membership and issue of first ABC Certificate and not while the application is

under consideration.

b) Publisher member may use the ABC insignia and the statement "Member of Audit Bureau

of Circulations" for publicity and promotion of his publication/s as long as he is a member of

the Bureau. No reference shall be made either to the ABC or the circulation figures certified by

it for any audit period for the purpose of publicity or promotion after he ceases to be a

member. Violation of this requirement may disqualify the concerned publisher from seeking re-


147


admission to Bureau membership. The Council shall, however, retain its discretion to re-admit

a member if it so desires.

c) When a publisher member uses circulation figures in publicity and promotion, he shall only

use circulation figures as defined in para 2(a). Publisher may also, if he so desires, use

circulation figures of any previous period/s as certified by the Bureau along with the certified

circulation figures of the last ABC Audit Period. The period/s to which they relate must be

specified.

Where circulation figures for the last ABC audit period have not been certified by the Bureau

for any reason, the publisher must indicate the same in his publicity and promotion.

d) Publisher member must not use any figures which are not certified by the Bureau such as

print order figures, for the purpose of publicity and promotion.


148


e) Publisher member may use comparative circulation figures in respect of other member

publications for the purpose of publicity and promotion, along with his own, provided

circulation figures are such as have been certified by the Bureau for the last completed ABC

audit period. (along with those for any previous period as certified by the Bureau, if so desired,

shown separately.) Publisher member may use circulation figures relating to his own

publication/s based on the ABC certificates issued to him. In case of data of other member

publications, such data will be sourced from the Preliminary Lists of Circulation, Serial

Volumes, Bureau’s website or any other publication released by the Bureau. Comparisons must

be made on the basis of circulation figures relating to the same audit period/s. If for any

reason, circulation figures for any publication/s are not certified, the fact as stated in the

Preliminary Lists, Serial Volumes, Bureau’s website e.g. `Not a Member', `Not Accepted',

`Under Consideration', ‘Not Certified’, `Not Filed’ etc. must be clearly specified. In case of


149


comparison with multi-centre publications, all respective editions of such member

publication(s) enrolled with the Bureau alongwith the circulation figures as certified must be

separately specified. In case a mutli-centre / multi-edition publication desires to publicise all

India certified circulation figures of average Qualifying Sales / Net Paid Circulation, then such

publication will be required to mention in the publicity that the circulation figures quoted are

the total average circulation figures of a publication published from various centres (all centres

to be stated along with the respective circulation figures). Further, in case of publicity of all

India certified circulation figures by a publication / title in a specific geographic viz. any Town /

District / State, it will be necessary to state the certified circulation figures of the relevant

Town / District / State as per the Area Breakdown Statement for the relevant period. Necessary

details as above are to be provided even though no comparison is made with any other

member publication. Where circulation figures of any edition / printing centre of any


150


publication are not certified, the same should be so indicated. However, totaling across

circulation figures certified by the Bureau of remaining editions / printing centre of a title will

then be permitted.

f) Whenever a publisher wishes to make a statement or claim relating to his circulation in a

specific region (e.g. State, Town, District, etc.), such statement or claim shall be made only on

the basis of the Area Breakdown Statement of the corresponding audit period as certified by

the Bureau. Further such statement shall be made only on the basis of his circulation in the

stated region and not on the basis of total circulation of the publication or edition emanating

from the region.

g) Publisher member shall not make any statement or claim relating to circulation of his

publication or that relating to other member publication/s which cannot be substantiated by

circulation figures certified by the Bureau. Publisher member shall not make ambiguous claims


151


relating to any member publication. Unless, claims such as 'leading' 'number one' etc. are

otherwise qualified, these will be treated as circulation claims and will be subject to the rules

set out in this Code.

h) Whenever a publisher member publicises circulation figures, a copy of such publicity

/promotional material shall be sent to the Bureau for information.

4. OTHER PUBLICITY


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All Correspondence exchanged by members with the Bureau on any matter shall be deemed as

CONFIDENTIAL and no copies thereof shall be published/circulated by them to any person whether

ABC member or not, without prior approval of the Bureau.

5. CONTRAVENTION OF THE CODE.

Cases of contravention of Bureau’s Code for Publicity will be considered by the Bureau’s Disciplinary

Committee formed specifically to deal with such cases where necessary. The matter may also be

referred to the Bureau’s Council of Management for its consideration, if required.

Following action would be considered by the Bureau’s Disciplinary Committee/Bureau’s Council of

Management in cases of contravention of Bureau’s Code for Publicity by Publisher Members.

i) In case of contravention of the provisions of the Publicity Code for the first time, the

concerned Publisher member will be called upon to publish a corrigendum advertisement as


153


per the text provided by the Bureau in size 20 x 3 cc on page 3 of the publication within a

period of 15 days from the date of intimation by the Secretariat.

ii) In those cases where the concerned Publisher member does not publish the corrigendum

advertisement within the stipulated time, as above, and / or in case of a second violation by a

publication / group within a period of one year the Bureau would then in such cases, inform all

members through a circular the factual position in relation to contravention of the Bureau’s

Code for Publicity and also issue a press release to this effect. The erring Publisher member

will however be required to publish the corrigendum advertisement despite the above actions

by the Bureau.

iii) In case of multiple instances of contravention of the provisions of the Bureau’s Code for

Publicity by a publication / group in a period of two years or Publisher’s failure to comply with


154


the Bureau’s directives in (i) & (ii) above, then the Bureau’s Council of Management may show

cause the concerned Publisher member as to why their Bureau Membership should not be

terminated under the provisions of Article 44(a) of the Bureau’s Articles of Association.

PART II

MAGAZINESMiss Abhilasha Yadav Roll No. 49

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PART II - MAGAZINES

In respect of audit of circulation figures of magazines, most of the audit guidelines pertaining to

Daily & Weekly Newspapers as mentioned in detail in Part I of the Guide would be applicable.

However, specific differences pertaining to magazine publisher members are only listed below:

1. CONCEPT OF NET PAID SALES

Concept of Net Paid Sales to continue for magazines

Definition of Net Paid Sales: NET PAID SALES: That portion of a publication’s circulation which

meets the following requirements.

a) Has been sold by the publisher, and has been paid for by, genuine readers at not less than the

normal declared newsstand and/or subscription price and / or combo price. and/or


156


b) Has been sold to the distributing trade by a Publisher or by his agent/agents within trade terms

which may be specified by the Bureau from time to time and which may reasonably be supposed to

have been sold by the distributing trade to and paid for by genuine readers at not less than the

publisher’s normal declared news-stand, subscription or combo price. (Unless Auditors/Bureau

having any evidence to the contrary)

Net Paid Sales shall not include:

· Sale of Back copies

· Copies remaining as unsold/short receipt out of copies indented as notified by the distributing

trade and accepted by publisher.


157


· All copies reported as unsold in cases where additional copies supplied without agents’

indents even though such claims are not accepted by the Publisher.

· Copies equivalent to outstanding dues beyond the credit period as prescribed by the Bureau

provided such copies have not been deducted as per clause (3) above.

· Free and complimentary copies

· Copies sold to the trade above the maximum trade terms

· Subscription copies not meeting the subscription criteria

Net Paid Sales shall include add back of copies deducted on account of outstandings during

the immediate previous period but the amount of which is realised in the following period.

2. CERTIFICATION CRITERIA FOR MAGAZINES:

Atleast 50% of the total circulation of a magazine should qualify for certification as Net Paid Sales.


158


3. TRADE TERM:

Commission and allowances etc. mutually agreed to between a publisher and the distributing trade

and paid continuously and consistently.

Copies sold upto maximum trade term of 65% of the cover price would be included as Net Paid Sales

subject to compliance with all other audit guidelines. Other provisions of earlier paras 6.1, 6.2 and

6.3 would also apply to magazines.

4. SUBSCRIPTION SALES:

All provisions under subscription sales, para 3.1 relating to subscription offers (single and joint)

would also apply to magazines. Gift / incentive / discounts offered to subscribers in aggregate not to

exceed 90% of the cover price of a magazine.


159


Distribution / delivery charges on subscription copies:

i) If copies are delivered through trade, then maximum delivery charges payable to the trade caped

at 65% of the cover price.

ii) Delivery charges paid to the trade not to be included in the overall 90% limit on the cover price

iii) Actual delivery charges incurred through courier / postage not to be included in the overall limit

of 90% of the cover price

iv) Recognising the various means available to a magazine publisher due to technological

innovations, request received for subscriptions either through SMS, internet, email, telephone or

through any other electronic media will be accepted for the purpose of audit.


160


Additionally, publisher may be required to pay service charges to the service provider for

subscriptions booked thru internet and receive the net amount from the service provider i.e.

subscription price less services charges as may be payable to the service provider.

The service charges as paid to be included in the overall 90% limit for subscription copies.

Discounts / gifts / incentives / service charges paid to a service provider for subscriptions booked

thru internet should not exceed 90% of the cover price of the publication.

Full particulars of a subscriber namely, name, address, telephone number, period of subscription etc.

should be obtained and available with the publisher for scrutiny by auditors.

5. SCHEMES FOR READERS - Non subscription copies :

All provisions under para 5.1, 5.2, 5.3, 5.4 would also apply to magazines.


161


· Gift on newsstand sales / subscription copies:

Gifts which are offered along with a magazine on newsstand mostly as inserts valued

upto 50% of the cover price of a magazine will now also be permissible on subscriber

copy. Value of such gifts to subscribers will not be included in the 90% limit on cover

price.

6. Bulk Sales/Institutional Sales:

Copies of magazines which are either sold directly by the publisher and/or his distributing trade to

organisations not connected with newspaper distribution trade provided bonafides of the

organisation(s) involved in Institutional Sales are established to the satisfaction of the


162


auditors (Unless Auditors/Bureau having any evidence to the contrary). Maximum limit for

institutional sales would be 25% of the total net paid sales. Copies could be sold directly to the

institutions at cover price less discount upto maximum 65% of the cover price and delivered

directly by the publisher to the institutions in bulk other than thru the trade. If magazines are

supplied to institutions in bulk through the trade then maximum trade commission paid to the

distribution trade should not exceed 65% of the cover price.

7. Institutional Subscription Sales:

A new category of institutional subscription sales introduced wherein institutions can subscribe in

bulk for magazines. Such institutional subscription scheme will qualify for certification if the

publisher retains atleast 10% of the cover price of the magazine after offering discounts / gifts /

incurring service provider’s charges, if any.


163


Institutions availing the institutional subscription scheme will be required to maintain a list of the

recipients of the magazine including full particulars of the recipient namely, name, address,

telephone number etc. These details to be made available to the publisher so that

the same can be verified by the auditors. The upper limit for overall institutional subscription sales is

5% of the total Net Paid Sales

8. Banking of Cash Collections:

Cash collected from all sources is required to be banked intact by a publisher on the next working

day. Magazine Publisher Members who do not generate any cash receipts for sale of copies through

any means may be exempt from the above provision subject to a condition that such Publisher

should also not have any cash payments / cash reimbursements to agents.

9. Printing at Outside Press:


164


Third party printing presses where magazines are printed are required to maintain and produce for

Bureau Auditors verification, production records pertaining to a Member Publisher. If no printing

activity is in progress at the time of Bureau Auditor’s visit to a third

party printing press then at least an “intent to publish” the magazine for the respective issue

should be made available to the Bureau Auditor e.g. printing plates, part pages printed, print

order, cover page, required newsprint, or any other verifiable evidence which the Bureau Auditors

could rely on which shows the “intent of the publisher” to print the relevant issue of

the magazine and the number of copies to be printed.


165



166


List of magazines by circulationThis is a list of magazines by circulation. A magazine's circulation is the number of copies it

distributes, on average, for each issue. It is one of the principal factors used to set advertising rates.

Circulation is not always the same as copies sold, often called paid circulation, since many

magazines are distributed without cost to the reader. This is especially true for magazines dealing

with business and professional topics. Readership figures are usually considered to be higher than

circulation figures because of the assumption that a typical copy of the magazine is read by more

than one person. In many countries, circulation figures are audited by independent bodies, such as

the Audit Bureau of Circulations and BPA Worldwide, to assure advertisers that a given magazine

does indeed reach the number of people claimed by the publisher.

Lists by country/region

The following are lists of magazines in selected countries/regions, sorted by overall circulation, for

recent periods.

AsiaThis is a partial list of magazines from various Asian countries, sorted by their circulation, in Q1

2009.


http://en.wikipedia.org/wiki/BPA_Worldwide


http://en.wikipedia.org/wiki/Audit

http://en.wikipedia.org/wiki/Advertising

http://en.wikipedia.org/wiki/Magazine

167


Rank Name Circulation Publisher

1 Her World 62,530 SPH Magazines

2 HWM 24,000 SPH Magazines

3SME & Entrepreneurship

Magazine7,804 AIC Media Group

4 HR Asia 2,730 AIC Media Group

Australia

This is a list of Australian magazines, sorted by their circulation, as of June 2009.


1Australian Women's

Weekly493,055 ACP Magazines/PBL Media


http://en.wikipedia.org/wiki/PBL_Media

http://en.wikipedia.org/wiki/ACP_Magazines

http://en.wikipedia.org/wiki/Australian_Women's_Weekly

http://en.wikipedia.org/wiki/Australian_Women's_Weekly

http://en.wikipedia.org/w/index.php?title=AIC_Media_Group&action=edit&redlink=1

http://en.wikipedia.org/w/index.php?title=HR_Asia&action=edit&redlink=1

http://en.wikipedia.org/w/index.php?title=AIC_Media_Group&action=edit&redlink=1

http://en.wikipedia.org/wiki/SME_%26_Entrepreneurship_Magazine

http://en.wikipedia.org/wiki/SME_%26_Entrepreneurship_Magazine

http://en.wikipedia.org/wiki/SPH_Magazines

http://en.wikipedia.org/wiki/HWM

http://en.wikipedia.org/wiki/SPH_Magazines

http://en.wikipedia.org/wiki/Her_World

168


2 Woman’s Day 407,644 ACP Magazines/PBL Media

3Better Homes And

Gardens370,000

Pacific Magazines/Seven Media Group

4 New Idea 325,181Pacific Magazines/Seven

Media Group

5 Reader's Digest 325,028The Reader's Digest

Association

6 That’s Life! 302,137Pacific Magazines/Seven

Media Group

7 Super Food Ideas 271,376 News Magazines

8 Take 5 246,459 ACP Magazines/PBL Media

9 TV Week 223,643 ACP Magazines/PBL Media

10 Cosmopolitan 166,208 ACP Magazines/PBL Media




http://en.wikipedia.org/wiki/Cosmopolitan_(magazine)



http://en.wikipedia.org/wiki/TV_Week



http://en.wikipedia.org/wiki/Take_5_(magazine)

http://en.wikipedia.org/wiki/News_Limited

http://en.wikipedia.org/wiki/Seven_Media_Group


http://en.wikipedia.org/wiki/Pacific_Magazines

http://en.wikipedia.org/wiki/That's_Life!_(Australian_magazine)

http://en.wikipedia.org/wiki/The_Reader's_Digest_Association


http://en.wikipedia.org/wiki/Reader's_Digest




http://en.wikipedia.org/wiki/New_Idea




http://en.wikipedia.org/wiki/Better_Homes_and_Gardens_(magazine)




http://en.wikipedia.org/wiki/Woman's_Day_(Australia)

169


11 Australian Geographic 140,724 ACP Magazines/PBL Media

12 NW 140,283 ACP Magazines/PBL Media

13 Who 135,040Pacific Magazines/Seven

Media Group

14 Cleo 134,286 ACP Magazines/PBL Media

15 Recipes+ 134,251 Knockout Media

16 Woolworths Good Taste 134,003 News Magazines

17 Delicious 129,626 News Magazines

18 Dolly 125,169 ACP Magazines/PBL Media

19 OK! 120,219 ACP Magazines/PBL Media

20 Marie Claire 116,500 Pacific Magazines/Seven




http://en.wikipedia.org/wiki/Marie_Claire



http://en.wikipedia.org/wiki/OK!



http://en.wikipedia.org/wiki/Dolly_Magazine





http://en.wikipedia.org/wiki/Cleo_(magazine)




http://en.wikipedia.org/wiki/Who_(magazine)



http://en.wikipedia.org/wiki/New_Weekly



http://en.wikipedia.org/wiki/Australian_Geographic

170


Media Group

21 Zoo Weekly 112,311 ACP Magazines/PBL Media

22 Girlfriend 108,119 Pacific Magazines

23Australian House and

Garden96,554 ACP Magazines/PBL Media

24 Gardening Australia 94,868 News Magazines

25 Alpha 93,239 News Magazines

CanadaThis is a list of Canadian magazines, sorted by their circulation, as of the first half of 2009, according

to the Audit Bureau of Circulations.


1 Reader's Digest 851,096 The Reader’s Digest


http://en.wikipedia.org/wiki/The_Reader%E2%80%99s_Digest_Association










http://en.wikipedia.org/wiki/Zoo_Weekly



171


Association

2 Chatelaine 551,871 Rogers Communications

3 Canadian Living 516,698 Transcontinental

4 Maclean’s 355,054 Rogers Communications

5 Style at Home 230,215 Transcontinental

6 Canadian House & Home 227,225 House & Home Media

7Sélection du Reader's

Digest 227,171The Reader’s Digest

Association

8 Coup de Pouce 205,801 Transcontinental

9 Canadian Geographic 204,611Royal Canadian Geographical

Society

10 Oxygen Women's Fitness 195,306 Robert Kennedy Publishing


http://en.wikipedia.org/wiki/Royal_Canadian_Geographical_Society

http://en.wikipedia.org/wiki/Royal_Canadian_Geographical_Society

http://en.wikipedia.org/wiki/Canadian_Geographic

http://en.wikipedia.org/wiki/Transcontinental_(publisher)

http://en.wikipedia.org/wiki/Canadian_Living





http://en.wikipedia.org/w/index.php?title=Canadian_House_%26_Home&action=edit&redlink=1


http://en.wikipedia.org/w/index.php?title=Style_at_Home&action=edit&redlink=1

http://en.wikipedia.org/wiki/Rogers_Communications

http://en.wikipedia.org/wiki/Maclean%E2%80%99s


http://en.wikipedia.org/wiki/Canadian_Living


http://en.wikipedia.org/wiki/Chatelaine_(magazine)



172


11 Châtelaine 193,198 Rogers Communications

12 L'actualité 169,006 Rogers Communications

13 Clean Eating 161,638 Robert Kennedy Publishing

14 LOU LOU 147,347 Rogers Communications

15 Fashion 143,368 St. Joseph Communications

16 Canadian Gardening 142,912 Transcontinental

17 Flare 142,498 Rogers Communications

18 More 140,418 Transcontinental

19 Good Times 136,392 Transcontinental

20 Le Bel Age 135,980 Transcontinental

21 Today's Parent 132,368 Rogers Communications



http://en.wikipedia.org/w/index.php?title=Today's_Parent&action=edit&redlink=1


http://en.wikipedia.org/w/index.php?title=Le_Bel_Age&action=edit&redlink=1



http://en.wikipedia.org/wiki/More_(magazine)


http://en.wikipedia.org/wiki/Flare


http://en.wikipedia.org/wiki/Canadian_Gardening_Magazine

http://en.wikipedia.org/wiki/St._Joseph_Communications

http://en.wikipedia.org/wiki/Fashion_(magazine)


http://en.wikipedia.org/wiki/LOU_LOU

http://en.wikipedia.org/w/index.php?title=Clean_Eating&action=edit&redlink=1


http://en.wikipedia.org/wiki/L'actualit%C3%A9


http://en.wikipedia.org/wiki/Ch%C3%A2telaine

173


22 Elle 128,681 Transcontinental

23 Best Health 123,629The Reader’s Digest

Association

24 Harrowsmith Country Life 120,257 Malcolm Publishing

25 Hello! 108,991 ¡Hola!

26 Money Sense 106,786 Rogers Communications

27 Canadian Home & Country 120,190 Transcontinental

28 Canadian Home Workshop 100,077 Transcontinental

29 TV Hebdo 98,138 TVA Publications

United KingdomThis is a list of British magazines, sorted by their circulation, as of the first half of 2009.




http://en.wikipedia.org/wiki/Canadian_Home_Workshop


http://en.wikipedia.org/wiki/Canadian_Home_%26_Country


http://en.wikipedia.org/wiki/MoneySense

http://en.wikipedia.org/wiki/%C2%A1Hola!

http://en.wikipedia.org/wiki/Hello!

http://en.wikipedia.org/wiki/Harrowsmith_Country_Life



http://en.wikipedia.org/w/index.php?title=Best_Health&action=edit&redlink=1


http://en.wikipedia.org/wiki/Elle_(magazine)

174


1 Skymag 7,545,510 British Sky Broadcasting

2 Sky Sports Magazine 4,197,870 Haymarket Group

3 Sky Movies Magazine 3,508,817 Future Plus

4 Asda Magazine 2,524,175 Publicis-Blueprint

5 Tesco Magazine 1,998,407 Cedar Communications Limited

6 Sainsbury's Fresh Ideas 1,998,407 Seven Squared

7 TV Choice 1,335,894 Bauer

8 What's On TV 1,270,032 IPC Media/Time Warner

9 The Somerfield Magazine 1,003,795 PSP Rare Publishing

10 Radio Times 961,114 BBC Worldwide

11 Morrisons Magazine 934,535 Result Customer


http://en.wikipedia.org/wiki/Morrisons

http://en.wikipedia.org/wiki/BBC_Worldwide

http://en.wikipedia.org/wiki/Radio_Times

http://en.wikipedia.org/wiki/Somerfield

http://en.wikipedia.org/wiki/Time_Warner

http://en.wikipedia.org/wiki/IPC_Media

http://en.wikipedia.org/wiki/What's_On_TV

http://en.wikipedia.org/wiki/Bauer_Media_Group

http://en.wikipedia.org/wiki/Sainsbury's

http://en.wikipedia.org/wiki/Tesco

http://en.wikipedia.org/wiki/Asda

http://en.wikipedia.org/wiki/Future_plc

http://en.wikipedia.org/wiki/Haymarket_Group

http://en.wikipedia.org/wiki/British_Sky_Broadcasting

http://en.wikipedia.org/wiki/Sky_Magazine

175


Communications

12 Take a Break 914,109 Bauer

13 Sense (RBS) 821,895 John Brown Group

14 Sky Kids 755,141 John Brown Group

15 Saga Magazine 652,055 Saga

16 Birds 625,553Royal Society for the Protection of Birds

17 OK! 551,765 Northern and Shell

18 Skymag Ireland 546,059 British Sky Broadcasting

19 Reader's Digest 540,074The Reader's Digest

Association

20 Pet People (Allianz Petplan) 524,476 Sunday Publishing


http://en.wikipedia.org/wiki/Allianz




http://en.wikipedia.org/wiki/British_Sky_Broadcasting

http://en.wikipedia.org/wiki/Sky_Magazine

http://en.wikipedia.org/wiki/Northern_and_Shell

http://en.wikipedia.org/wiki/OK!

http://en.wikipedia.org/wiki/Royal_Society_for_the_Protection_of_Birds

http://en.wikipedia.org/wiki/Royal_Society_for_the_Protection_of_Birds

http://en.wikipedia.org/wiki/Saga_(UK)

http://en.wikipedia.org/wiki/Saga_(UK)

http://en.wikipedia.org/wiki/John_Brown_Group


http://en.wikipedia.org/wiki/Royal_Bank_of_Scotland_Group


http://en.wikipedia.org/w/index.php?title=Take_a_Break_(magazine)&action=edit&redlink=1

176


21 Closer 521,018 Bauer

22 Shortlist 510,720 Shortlist Media

23 Source (Greenbee) 491,120 John Brown Group

24 Glamour 474,228 Condé Nast Publications

25 ASOS.com Magazine 471,522 Seven Squared

26 Heat 437,425 Bauer

27 Chat 423,267 IPC Media/Time Warner

28Emma's Diary Pregnancy

Guide407,191 Lifecycle Marketing Ltd

29 Good Housekeeping 394,421 Nat Mags/Hearst

30 new! 388,971 Northern and Shell

31 That’s Life! 384,659 Bauer



http://en.wikipedia.org/wiki/That's_Life_(magazine)


http://en.wikipedia.org/wiki/Hearst_Corporation

http://en.wikipedia.org/wiki/Nat_Mags

http://en.wikipedia.org/wiki/Good_Housekeeping



http://en.wikipedia.org/wiki/Chat_(magazine)


http://en.wikipedia.org/wiki/Heat_(magazine)

http://en.wikipedia.org/wiki/ASOS.com

http://en.wikipedia.org/wiki/Cond%C3%A9_Nast_Publications

http://en.wikipedia.org/wiki/Glamour_(magazine)


http://en.wikipedia.org/wiki/Greenbee

http://en.wikipedia.org/wiki/Shortlist_(magazine)

http://en.wikipedia.org/wiki/Shortlist_(magazine)


177


32 Cosmopolitan 376,857 Nat Mags/Hearst

33 Now 376,612 IPC Media/Time Warner

34National Geographic

Magazine340,264 National Geographic Society

35 Hello! 339,973 ¡Hola!

36 Woman & Home 339,901 IPC Media/Time Warner

37 Woman 326,106 IPC Media/Time Warner

38 Pick Me Up 313,886 IPC Media/Time Warner

39 Look 313,176 IPC Media/Time Warner

40 Reveal 311,324 Nat Mags/Hearst

41 TV Times 310,066 IPC Media/Time Warner




http://en.wikipedia.org/wiki/TVTimes





http://en.wikipedia.org/wiki/Look_(UK_magazine)



http://en.wikipedia.org/wiki/Pick_Me_Up_(magazine)



http://en.wikipedia.org/wiki/Woman_(UK_magazine)



http://en.wikipedia.org/w/index.php?title=Woman_%26_Home&action=edit&redlink=1

http://en.wikipedia.org/wiki/%C2%A1Hola!

http://en.wikipedia.org/wiki/Hello!

http://en.wikipedia.org/wiki/National_Geographic_Society

http://en.wikipedia.org/wiki/National_Geographic_Magazine




http://en.wikipedia.org/wiki/Now_magazine






178


42 Star 307,543 Northern and Shell

43 Love it! 305,784 Hubert Burda Media

44 Sport 305,341 Sport Media & Strategy

45 BBC Good Food 305,070 BBC Worldwide

46 Woman’s Weekly 303,746 IPC Media/Time Warner

47 Woman's Own 303,300 IPC Media/Time Warner

48 Sainsbury’s Magazine 301,540 Seven Squared

49 Yours 299,360 IPC Media/Time Warner

50 Best 291,566 Bauer

United StatesThis is a list of American magazines, sorted by their circulation, both paid and unpaid, as of the first half of 2009.





http://en.wikipedia.org/wiki/Sainsbury%E2%80%99s



http://en.wikipedia.org/wiki/Woman's_Own



http://en.wikipedia.org/wiki/Woman's_Weekly_(UK_magazine)

http://en.wikipedia.org/wiki/BBC_Worldwide

http://en.wikipedia.org/w/index.php?title=BBC_Good_Food&action=edit&redlink=1

http://en.wikipedia.org/wiki/Sport_(magazine)

http://en.wikipedia.org/wiki/Sport_(magazine)

http://en.wikipedia.org/wiki/Hubert_Burda_Media

http://en.wikipedia.org/wiki/Love_it!


179


Rank Name Circulation Founded Publisher

1 AARP The Magazine 24,554,819 1958 AARP

2 AARP Bulletin 24,305,715 1960 AARP

3The Costco Connection

8,217,269 - Costco

4 Reader's Digest 8,158,652 1922The Reader's Digest

Association

5Better Homes And

Gardens7,634,197 1922 Meredith Corporation

6 Food & Family 6,440,891 - Kraft Foods

7 National Geographic 4,708,307 1888National Geographic

Society

8 Good Housekeeping 4,630,397 1885 Hearst Corporation

9 Woman's Day 3,933,990 1931 Hachette Filipacchi Media


http://en.wikipedia.org/wiki/Hachette_Filipacchi_Media_U.S.

http://en.wikipedia.org/wiki/Woman's_Day


http://en.wikipedia.org/wiki/Good_Housekeeping




http://en.wikipedia.org/wiki/Kraft_Foods

http://en.wikipedia.org/w/index.php?title=Food_%26_Family&action=edit&redlink=1

http://en.wikipedia.org/wiki/Meredith_Corporation






http://en.wikipedia.org/wiki/Costco

http://en.wikipedia.org/wiki/The_Costco_Connection

http://en.wikipedia.org/wiki/The_Costco_Connection

http://en.wikipedia.org/wiki/AARP

http://en.wikipedia.org/wiki/AARP_Bulletin

http://en.wikipedia.org/wiki/AARP

http://en.wikipedia.org/wiki/AARP_The_Magazine

180


U.S. (Lagardère)

10 Family Circle 3,932,510 1932 Meredith Corporation

11 Ladies' Home Journal 3,842,791 1883 Meredith Corporation

12 Westways 3,831,215 1909American Automobile

Association

13 People 3,615,858 1974 Time Inc. (Time Warner)

14 Game Informer 3,601,201 1991 GameStop

15 MediZine 3,453,245 1995 MediZine Inc.

16 Time 3,372,240 1923 Time Inc. (Time Warner)

17 Prevention 3,312,624 1950 Rodale Inc.

18 HealthyPet 3,309,726 1999 Zoasis

19 Taste of Home 3,302,601 1993 Reiman Publications


http://en.wikipedia.org/wiki/Taste_of_Home

http://en.wikipedia.org/w/index.php?title=HealthyPet&action=edit&redlink=1

http://en.wikipedia.org/wiki/Rodale_Press

http://en.wikipedia.org/wiki/Prevention_(magazine)


http://en.wikipedia.org/wiki/Time_Inc.

http://en.wikipedia.org/wiki/Time_(magazine)

http://en.wikipedia.org/w/index.php?title=MediZine&action=edit&redlink=1


http://en.wikipedia.org/wiki/GameStop

http://en.wikipedia.org/wiki/Game_Informer



http://en.wikipedia.org/wiki/People_(magazine)

http://en.wikipedia.org/wiki/American_Automobile_Association


http://en.wikipedia.org/wiki/Automobile_Club_of_Southern_California


http://en.wikipedia.org/wiki/Ladies'_Home_Journal


http://en.wikipedia.org/wiki/Family_Circle

http://en.wikipedia.org/wiki/Lagard%C3%A8re_Group



181


20 Sports Illustrated 3,252,298 1954 Time Inc. (Time Warner)

21 NEA Today 2,941,953 1982National Education

Association

22 TV Guide 2,934,969 1953 OpenGate Capitol

23 Cosmopolitan 2,907,436 1886 Hearst Corporation

24 Southern Living 2,840,241 1966Southern Progress Corporation/Time

Inc. (Time Warner)

25 Via 2,783,833 -American Automobile

Association

26 Remedy/Remedy MD 2,652,320 - MediZine Inc.

27 Newsweek 2,646,613 1933The Washington Post

Company


http://en.wikipedia.org/wiki/The_Washington_Post_Company

http://en.wikipedia.org/wiki/The_Washington_Post_Company

http://en.wikipedia.org/wiki/Newsweek


http://en.wikipedia.org/w/index.php?title=Remedy_(magazine)&action=edit&redlink=1



http://en.wikipedia.org/wiki/California_State_Automobile_Association




http://en.wikipedia.org/wiki/Southern_Progress_Corporation


http://en.wikipedia.org/wiki/Southern_Living



http://en.wikipedia.org/wiki/TV_Guide_(magazine)

http://en.wikipedia.org/wiki/National_Education_Association





http://en.wikipedia.org/wiki/Sports_Illustrated

182


28 Maxim 2,537,130 1997 Alpha Media Group

29 AAA Going Places 2,521,974 -American Automobile

Association

30 AAA Living 2,458,902 -American Automobile

Association

31 Playboy 2,453,266 1953 Playboy Enterprises Inc.

32O, The Oprah

Magazine2,397,697 2000 Hearst Corporation

33 Glamour 2,389,915 1939Condé Nast

Publications(Advance Publications)

34The American Legion

Magazine2,264,855 1926 American Legion

35 Redbook 2,223,195 1903 Hearst Corporation

36 Parents 2,205,343 1926 Meredith Corporation



http://en.wikipedia.org/wiki/Parents_(magazine)


http://en.wikipedia.org/wiki/Redbook

http://en.wikipedia.org/wiki/American_Legion



http://en.wikipedia.org/wiki/Advance_Publications




http://en.wikipedia.org/wiki/Glamour_(magazine)


http://en.wikipedia.org/wiki/O,_The_Oprah_Magazine

http://en.wikipedia.org/wiki/O,_The_Oprah_Magazine

http://en.wikipedia.org/wiki/Playboy_Enterprises

http://en.wikipedia.org/wiki/Playboy



http://en.wikipedia.org/w/index.php?title=AAA_Living&action=edit&redlink=1



http://en.wikipedia.org/w/index.php?title=AAA_Going_Places&action=edit&redlink=1

http://en.wikipedia.org/wiki/Maxim_(magazine)

183


37 Parenting 2,185,236 1987 Bonnier

38 FamilyFun 2,161,343 1991 The Walt Disney Company

39 AAA World 2,110,621 -American Automobile

Association

40 Seventeen 2,080,208 1944 Hearst Corporation

41 Guideposts 2,072,211 1945 Guideposts

42 ESPN The Magazine 2,059,269 1998 ESPN

43 Martha Stewart Living 2,030,844 1990Martha Stewart Living

Omnimedia

44 Smithsonian 2,024,733 1970 Smithsonian Institution

45 American Baby 2,002,693 1938 Meredith Corporation

46 Real Simple 1,976,821 2000 Time Inc. (Time Warner)




http://en.wikipedia.org/wiki/Real_Simple


http://en.wikipedia.org/w/index.php?title=American_Baby_(magazine)&action=edit&redlink=1

http://en.wikipedia.org/wiki/Smithsonian_Institution

http://en.wikipedia.org/wiki/Smithsonian_(magazine)

http://en.wikipedia.org/wiki/Martha_Stewart_Living_Omnimedia


http://en.wikipedia.org/wiki/Martha_Stewart_Living

http://en.wikipedia.org/wiki/ESPN

http://en.wikipedia.org/wiki/ESPN_The_Magazine

http://en.wikipedia.org/wiki/Guideposts

http://en.wikipedia.org/wiki/Guideposts


http://en.wikipedia.org/wiki/Seventeen_(magazine)



http://en.wikipedia.org/wiki/AAA_Mid-Atlantic

http://en.wikipedia.org/wiki/The_Walt_Disney_Company

http://en.wikipedia.org/wiki/FamilyFun

http://en.wikipedia.org/wiki/Bonnier_Group

http://en.wikipedia.org/wiki/Parenting_(magazine)

184


47 Us Weekly 1,945,831 1977 Wenner Media

48 Money 1,915,970 1972 Time Inc. (Time Warner)

49 Men's Health 1,859,643 1987 Rodale Inc.

50 Endless Vacation 1,845,297 1977RCI (Wyndham

Worldwide)

51Every Day With

Rachael Ray1,815,462 2005

The Reader's Digest Association

52 Entertainment Weekly 1,779,537 1990 Time Inc. (Time Warner)

53 Cooking Light 1,772,029 1987Southern Progress Corporation/Time

Inc. (Time Warner)

54 What's Cooking 1,759,898 - Kraft Foods

55 Birds & Blooms 1,757,601 1995Reiman Publications/The

Reader's Digest Association





http://en.wikipedia.org/wiki/Birds_%26_Blooms

http://en.wikipedia.org/wiki/Kraft_Foods

http://en.wikipedia.org/w/index.php?title=What%E2%80%99s_Cooking_(magazine)&action=edit&redlink=1






http://en.wikipedia.org/wiki/Cooking_Light_(magazine)



http://en.wikipedia.org/wiki/Entertainment_Weekly



http://en.wikipedia.org/w/index.php?title=Every_Day_With_Rachael_Ray&action=edit&redlink=1

http://en.wikipedia.org/w/index.php?title=Every_Day_With_Rachael_Ray&action=edit&redlink=1

http://en.wikipedia.org/wiki/Wyndham_Worldwide

http://en.wikipedia.org/wiki/Wyndham_Worldwide

http://en.wikipedia.org/wiki/Group_RCI


http://en.wikipedia.org/wiki/Men's_Health_(magazine)



http://en.wikipedia.org/wiki/Money_(magazine)

http://en.wikipedia.org/wiki/Wenner_Media

http://en.wikipedia.org/wiki/Us_Weekly

185


56 InStyle 1,738,787 1994 Time Inc. (Time Warner)

57 Golf Digest 1,678,163 1950Condé Nast


58 Shape 1,676,323 1981 American Media

59 Diabetes Focus 1,652,800 2003 MediZine Inc.

60 Country Living 1,629,398 1978 Hearst Corporation

61 American Rifleman 1,561,746 1887 National Rifle Association

62 Fitness 1,555,217 - Meredith Corporation

63 Self 1,516,075 1979Condé Nast


64 Field & Stream 1,514,497 1895 Bonnier

65 Women’s Health 1,478,264 - Rodale Inc.



http://en.wikipedia.org/w/index.php?title=Women%E2%80%99s_Health_(magazine)&action=edit&redlink=1


http://en.wikipedia.org/wiki/Field_%26_Stream





http://en.wikipedia.org/wiki/Self_(magazine)


http://en.wikipedia.org/wiki/Fitness_(magazine)

http://en.wikipedia.org/wiki/National_Rifle_Association

http://en.wikipedia.org/wiki/American_Rifleman


http://en.wikipedia.org/wiki/Country_Living


http://en.wikipedia.org/w/index.php?title=Diabetes_Focus&action=edit&redlink=1

http://en.wikipedia.org/wiki/American_Media_(publisher)

http://en.wikipedia.org/wiki/Shape_Magazine





http://en.wikipedia.org/wiki/Golf_Digest



http://en.wikipedia.org/wiki/InStyle

186


66 Rolling Stone 1,476,399 1967 Wenner Media

67 Golf Magazine 1,427,225 1960 Time Inc. (Time Warner)

68 VFW Magazine 1,416,664 - Veterans of Foreign Wars

69 Health 1,378,395 1981Southern Progress Corporation/Time

Inc. (Time Warner)

70U.S. News & World

Report1,365,652 1933 U.S. News & World Report

71 Bon Appétit 1,352,658 1956Condé Nast


72Scholastic Parent &

Child1,344,908 1993 Scholastic

73 More 1,338,163 1998 Meredith Corporation

74 Popular Science 1,320,314 1872 Bonnier



http://en.wikipedia.org/wiki/Popular_Science


http://en.wikipedia.org/wiki/More_(magazine)

http://en.wikipedia.org/wiki/Scholastic_Corporation

http://en.wikipedia.org/wiki/Scholastic_Parent_%26_Child

http://en.wikipedia.org/wiki/Scholastic_Parent_%26_Child





http://en.wikipedia.org/wiki/Bon_App%C3%A9tit

http://en.wikipedia.org/wiki/U.S._News_%26_World_Report








http://en.wikipedia.org/wiki/Health_(magazine)

http://en.wikipedia.org/wiki/Veterans_of_Foreign_Wars

http://en.wikipedia.org/w/index.php?title=VFW_Magazine&action=edit&redlink=1



http://en.wikipedia.org/wiki/Golf_Magazine

http://en.wikipedia.org/wiki/Wenner_Media

http://en.wikipedia.org/wiki/Rolling_Stone

187


75 Car and Driver 1,317,787 1955Hachette Filipacchi Media

U.S. (Lagardère)

76 Ebony 1,301,760 1945 Johnson Publishing

77 Vogue 1,298,480 1892Condé Nast


78 Weight Watchers 1,293,584 1968 Weight Watchers

79 Woman's World 1,280,899 1981 Bauer Publishing

80 First For Women 1,270,561 1989 Bauer Publishing

81 Country 1,251,168 -Reiman Publications/The


82National Geographic

Kids1,241,339 1975

National Geographic Society

83 Home & Away 1,232,258 - American Automobile



http://en.wikipedia.org/w/index.php?title=Home_%26_Away_(magazine)&action=edit&redlink=1



http://en.wikipedia.org/wiki/National_Geographic_Kids

http://en.wikipedia.org/wiki/National_Geographic_Kids




http://en.wikipedia.org/w/index.php?title=Country_(magazine)&action=edit&redlink=1


http://en.wikipedia.org/wiki/First_For_Women


http://en.wikipedia.org/wiki/Woman's_World

http://en.wikipedia.org/wiki/Weight_Watchers

http://en.wikipedia.org/wiki/Weight_Watchers





http://en.wikipedia.org/wiki/Vogue_(magazine)

http://en.wikipedia.org/wiki/Johnson_Publishing_Company

http://en.wikipedia.org/wiki/Ebony_(magazine)




http://en.wikipedia.org/wiki/Car_and_Driver

188


Association

84 Sunset 1,224,453 1898Southern Progress Corporation/Time

Inc. (Time Warner)

85 Popular Mechanics 1,207,256 1902 Hearst Corporation

86 Boys' Life 1,202,331 1911 Boy Scouts of America

87 Reminisce 1,194,701 -Reiman Publications/The


88 Star 1,157,921 1974 American Media

89 Realtor 1,157,493 -National Association of

Realtors

90 Vanity Fair 1,151,377 1983 Condé Nast Publications

91 Family Handyman 1,150,413 -The Reader's Digest

Association




http://en.wikipedia.org/w/index.php?title=Family_Handyman&action=edit&redlink=1


http://en.wikipedia.org/wiki/Vanity_Fair_(magazine)

http://en.wikipedia.org/wiki/National_Association_of_Realtors



http://en.wikipedia.org/wiki/American_Media_(publisher)

http://en.wikipedia.org/wiki/Star_(magazine)




http://en.wikipedia.org/w/index.php?title=Reminisce_(magazine)&action=edit&redlink=1

http://en.wikipedia.org/wiki/Boy_Scouts_of_America

http://en.wikipedia.org/wiki/Boys'_Life


http://en.wikipedia.org/wiki/Popular_Mechanics






http://en.wikipedia.org/wiki/Sunset_(magazine)



189


92 Motor Trend 1,141,088 1949 Source Interlink

93 Where 1,136,539 - Morris Communications

94 Lucky 1,127,233 2000Condé Nast


95 Elle 1,105,456 1981Hachette Filipacchi Media

U.S. (Lagardère)

96 Allure 1,093,265 1991 Condé Nast Publications

97 Essence 1,092,721 1968 Time Inc. (Time Warner)

98 Everyday Food 1,085,032 1990Martha Stewart Living

Omni media

99 WebMD the Magazine 1,065,145 - WebMD

100 The New Yorker 1,048,782 1925Condé Nast







http://en.wikipedia.org/wiki/The_New_Yorker

http://en.wikipedia.org/wiki/WebMD



http://en.wikipedia.org/wiki/Everyday_Food



http://en.wikipedia.org/wiki/Essence_(magazine)


http://en.wikipedia.org/wiki/Allure_(magazine)




http://en.wikipedia.org/wiki/Elle_(magazine)





http://en.wikipedia.org/wiki/Lucky_(magazine)

http://en.wikipedia.org/wiki/Morris_Communications

http://en.wikipedia.org/wiki/Motor_Trend

190



191


Updated: ABC Starts Releasing Jan-June Data; Greater

Mumbai Edition of TOI, ET, DipThe Audit Bureau Of Circulation has started releasing data for January-June 2009 and we are bringing

you a partial set of figures for prominent dailies.The Times of India and The Economic Times in

Mumbai registered a drop both sequentially and year-on-year. TOI’s circulation in Greater Mumbai

(ABC classification) dropped 0.37% year-on-year, while ET’s circulation dropped 13.88% y-o-

y. Deccan Chronicle grew 25.9% y-o-y, while HT Media’s Hindi daily Hindustan‘s Patna and Ranchi

edition grew 4.21% y-o-y. The data for other editions of these dailies as well as data for other dailies

will be gradually available within the next fortnight or so and we will keep you

updated.Update: Bennett, Coleman’s VP for circulation, Vikesh Wallia, wrote in to say that our post

was misleading about TOI’s figures in Mumbai. BCCL publishes both TOI and ET. The clarification

hinges on the distinction between circulation figures for Greater Mumbai Edition and Greater

Mumbai.


192


From his email: ABC clearly differentiates between the Edition circulation numbers and the City circulation numbers. The top line certificate is for the Edition which always serves more than the city of publication. In case of TOI you have rightly quoted the Greater Mumbai Edition figures but have ignored the Greater Mumbai figures.

You will observe from the ABC certificate table below that although there is miniscule decline of 0.37

% i.e. 2,724 copies in the edition sales, TOI Greater Mumbai sales has grown Y-o-Y by 1.88 % i.e

12,288 copies. The reason for edition sale decline is the fall in Upcountry, due to Goa copies (5,671

copies) appearing in the previous corresponding period certificate. We have since started our Goa

edition wef May 08. Copies of some other areas also have been realigned due to recent printing

location addition /changes reasons at Nagpur, Chennai and Surat etc. that reflect decline in

upcountry copies.

* JJ 08 TOI includes 5671 Copies of

Mumbai edition printed at GOA in

Upcountry figures

DC: THE KING OF SOUTH


193


Deccan Chronicle is the largest circulated English newspaper in all of South India. An analysis of

figures put out recently by the Audit Bureau of Circulations, the industry body that audits

newspapers sales, shows that Chronicle is the clear leader in the south.

The competition? There is The Hindu that sold 14,53,405 copies daily in the July-December 2008

period. And Chronicle sold 13,33,668 every day in that period. So how does that make Chronicle the

southern superstar?

Here is how. The Hindu sold 1,16,851 copies in Delhi. That means its south editions, minus the Delhi

circulation, sold 13,36,554. Isn’t that still more than the Chronicle total?

Yes it is, but there is a caveat. The Hindu sold 2,30,688 copies in schools. These copies could be

priced differently. In some instances, a separate newspaper is made for the schools. But all the

copies are included in the ABC audit, albeit under a separate heading but sum up to the total

circulation.

Minus the school copies from the southern circulation, The Hindu totals 11, 05,866 copies in the

south. Deccan Chronicle sells 13,33,668 copies in the south, all sold directly to subscribers. Another

dimension that makes us the leader is that The Hindu sells 1, 93,115 in Kerala. Factor that in, and

Chronicle is miles ahead.

What about The Times of India? The Times does not submit all its editions to audit every time,

something we at Chronicle do religiously.


194


The Times of India’s Bengaluru edition is audited but not its Chennai edition. So there is no figure to

go by, and it is best to drop it for comparison. There’s also Deccan Herald in Karnataka but they are

far behind our Bengaluru edition in sales.

Dear reader, know that you are with the King of the South. It means you are with the paper that has

been brought out with painstaking effort. Because we know what it means to be the leader to the

reader.

We are the paper that the AP reader, the Tamil Nadu reader and the Karnataka reader, as different

as can be, want with their chai, with their kafi. And we manage to be all this without losing our

southern spice.

DC sets record in Bengaluru

Deccan Chronicle, Bengaluru, is the fastest growing newspaper to the Advertiser in Indian history. In

just seven months since its launch, the newspaper has notched a daily average circulation of

2,43,147 copies, certified by the Audit Bureau of Circulations, an independent auditor of newspaper

circulation figures.

Chronicle was launched in Bengaluru on May 26, 2008, and the ABC figures pertains to daily average

sales between July and December 2008. For the record, Chronicle sold a daily average of 1,06,717

copies in the first 36 days of launch.

The newspaper from all its editions added 2,61,440 copies over the last six months, growing at about

24.38 per cent. That means the Chronicle family grew by 43,573 buyers every month. In Hyderabad


195


alone, Chronicle sells 5,26,382 copies, and 7,84,062 in all of AP. That indicates a gain of 36,266 over

the previous six months in the state. The Chennai edition sold 3,06,432 copies in the July-December

2008 period, and is logging gains.

All of this has not been easy. You, our reader and our advertiser, demand only the best. Naturally,

that is Deccan Chronicle. We promise to keep that in mind as we go forward.


196


VERIFICATION OF CIRCULATION


197


As per the present advertising policy of the Government of India, for release of Government

advertisements, a newspaper should have a minimum circulation of 2000 copies, subject to

relaxations in certain cases.

Under the PRB Act, the Press Registrar or any gazette officer authorised by him can have access to

any premises and to any relevant records or documents relating to a newspaper for obtaining any

information regarding the newspaper. Thus, the Press Registrar is empowered to verify the

circulation claims of any newspaper.

The verification will be done either on-the-spot or by obtaining the prescribed

documents/records/information in the office of the RNI. Initially a notice is issued to the publisher

asking for the required documents within 21 days of notice. If the advice is not complied with, two

more notices are sent asking the publisher to furnish the documents within 15 and 10 days

respectively. In case the documents are not received within the stipulated time or if the documents

received are incomplete, the circulation claim for the concerned year is declared as un established,

rendering the newspaper ineligible for government advertisements, and other concomitant

disabilities.

The documents required to be submitted are listed below:


198


a. A Photostat copy of the annual statement for the year _____ Publishers of daily newspapers

may also send statement of Daily Press in form as prescribed in Annexure-X .

b. Seven issues of each month of the calendar year ____ for the dates ____ in the case of dailies

and one set of all issues in the case of other periodicities. One copy of the latest issue may

also be sent.

c. Details of printing machinery i.e., make, size, speed per hour, etc. of each machine, printing

schedule (pagewise) and details of other printing jobs, if any, along with Photostat copies of

print orders, printing charges bills and payees receipts as proof of payment for the month of

___.

d. Particulars of newsprint with opening balance as on the first day, quantity purchased during

the year ___ total consumption during the year and closing balance as on the last day of the

year under check.

e. Photostat copies of the paper purchase bills for the year under check along with copies of

the payees receipts as proof of payment.

f. Photostat copies of the bills in respect of carrying the newsprint from the source of supply

to the place of publication.


https://rni.nic.in/statreg.pdf

https://rni.nic.in/form2.pdf

199


g. A statement giving details about the distribution of copies such as name of the

agent/hawker, station, number of copies sent, mode of dispatch i.e., by rail, road, post etc.,

payment received, mode of dispatch along with Photostat copies of agency bills, payment

receipts issued to agents/hawkers, dispatch receipts etc. for the month of ____.

h. Permanent income-tax number of owner, if any.

Note: Please note that copies of the documents including Photostat copies are to be sent duly

attested by a Gazetted Officer. Unattested copies, if received, will not be entertained.

The results of the circulation check will be intimated to the publisher as far as possible within 30

days of the date of receipt of all requisite documents in the offices of RNI, or the date of on-the-spot

inspection, whichever is later. Any objections to the results can be submitted within one month of

the date of such intimation. The results, after consideration of objections if any, will be intimated to

DAVP, concerned State Governments, and other such agencies after two months of the date of

intimation to the publisher, but before expiry of three months from the said date.

In addition to the circulation verification either suo-moto or as referred by DAVP, State Governments

or any other public body, RNI may also entertain requests from any publisher desirous of verification

of circulation of his/her newspaper, along with a copy of the latest annual statement and latest issue

of the newspaper. However such requests will be entertained at the sole discretion of RNI subject to

availability of resources and other constraints.


200



201


Registrar of Newspapers for India

AUDIT BY CHARTERED ACCOUNTANTS FIRMS ON BEHALF OF

REGISTAR OF NEWSPAPERS FOR INDIA (RNI)

I OBJECTIVE OF AUDIT


202


The Registrar of Newspapers for India (RNI) receives circulation data from the publications in the

prescribed annual returns which is filed by the publishers on periodical basis. The said circulation

data is used by various Government departments, for example by DAVP for allotment of government

advertisements and by RNI for allotment of quota for purchase/import of newsprint etc. These

returns/reports are to be certified by the auditors/Chartered Accountants of publisher.

RNI now intends to carry out the sample verification of the circulation data submitted by the

publishers from their own panel auditors (i.e. Chartered Accountants firms) to be appointed by RNI.

The objective of the said audit shall be to reconfirm the correctness and geniuses of the circulation

data/figures submitted by the publications in their returns/report.

II SCOPE OF WORK/AUDIT

The scope of work to be followed by the RNI panel auditors while verifying these returns to ensure

correctness and genuineness of the data furnished by publisher is outlined in brief as under. These

are only suggestive guidelines and the auditor shall have access to all the relevant data and records

maintained by the publisher. The publisher shall extend full support to auditors. Further, the Auditor

shall maintain the confidentially of the records and data and it should not be shared with any party/

person.

A) VERIFICATION OF PRINTING


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i) The printing capacity of the publisher(s) and/or the printer of publication should be examined

keeping in view the level of printing achieved by the publisher.

ii) Printing facility owned by the publisher:-

a) Print Order/ Daily Press Statement:

The print order which contains the number of copies edition/city-wise printed for each day/ period

shall be test verified by auditors. Further, the supporting document such as indent etc. based on

which the print order is prepared by publisher shall be verified and any significant variation in the

number of copies be enquired so as to establish the correctness of the print order based on which

the number of copies printed are mentioned in the annual statement.

b) Machine Room Return

The Machine Room Return/record which contains the details of the printing is to be maintained by

the publisher.

The auditor shall test verify the Machine Room Returns/records and Print orders in original. (These

must be signed by some responsible officer of the publication).


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c) The details given in the annual return should be in consonance with the daily print order and

MRR maintained by the publisher. Variation if any should be enquired from publisher and if required

adjustment be made in the return to give the correct data.

iii) Printing at outside press:

Where a publication is printed from outside press not owned by the publisher, printers bills showing

number of copies printed and the rate per form maintained by the publisher shall be verified by the

auditor.

Where the printing press is an associate concern, or subsidiary company, printing records

maintained by such printers shall be verified by the auditor.

iv) The auditors may visit the printing press of the publisher to verify the actual printing at the

press where the printing is owned by the publisher or at the press of the outside printing press.

B DESPATCH AND DISTRIBUTION OF COPIES:

i) The actual dispatches of the copies shall be verified by the auditor firm at the time of visit to

the press with the dispatch challans, transporters GRN etc. In the cases where the copies are

dispatched through road and where the copies are dispatched through railways air and by post

parcel etc. the supporting proof for such dispatch shall be verified during their morning visit to the

printing press. Further the reconciliation of the copies printed as per MRR/PO with the number of


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copies dispatched should be carried out on the day of visit to the press and also for some of the

earlier days based on the records available in the office of the publisher.

ii) The distribution/sale of publication be physically verified by visiting the distribution centers

where the copies are distributed/sold. On visit to the centre the copies dispatched from the press

and received at the centre should be verified and actual distribution being made by the agents to

the hawkers/sub-agents etc. should also be verified. Any variation in copies sold or % of commission

paid be reported. If any copies are sold for which no money is received the same be enquired.

iii) Where the copies are sold by the publisher through its sole/principle agent the distribution

centre of the agents be visited and auditors can verify the distribution record of such agent.

(Agent who are selling more than 10% of the total supply of the publisher subject to minimum of

15,000 copies per day should be considered as the principle/sole agent for this purpose)

C) NEWSPRINT CONSUMPTION:

i) Receipt of Newsprint

The purchase/receipt of newsprint be verified by auditor with reference to invoice, transporter GRN,

delivery/dispatch documents, packing list, bank statement and correspondence of suppliers etc. If

required direct confirmations from the newsprint suppliers may also be obtained by the auditor.


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ii) In case a publication has been issued Eligibility Certificate for import of newspaper, the relevant

vouchers/bills and receipts in original be verified and quantity purchased should tallied with

consumption.

iii) Physical verification of newsprint stocks may be carried out to ensure its conformity with the

records at the time of visit to publisher's office.

iv) The summary reconciling acquisition with consumption of newsprint and other paper with

reference to the copies printed be carried out to ensure the consumption of newsprint vis--vis the

actual copies printed.

v) Verification of newsprint consumption with reference to Print Orders, Machine Room returns,

stock Register and/ or periodic newsprint consumption statements received from outside press.

vi) Verify the quantitative records of newsprint stock, receipt and issue etc. in respect of newsprint

consumption and wastage to facilitate reconciliation of newsprint issued for printing and consumed.

D) COPIES SOLD THROUGH AGENTS/ SUBSCRIBERS:

Copies sold through agents/ subscribers to be verified with the following:-

i) The sale to agents should be verified with the agents bills/ sale register, railway/ road/ air / posted

delivery book etc.


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ii) The unsold copies received from the agents be verified with the credit notes issued by the

publisher. Further, the accounts of the agents be received to ascertain the cases of unsold copies as

these shall not be included in sold copies column.

iii) Copies sold through subscriptions be verified with the subscribers register, postage book and

delivery book etc. The records should be maintained in such a manner that the subscriber-wise and

dispatch details thereof is verified.

iv) In the return submitted to 'RNI' by publisher the average number of copies 'sold' per publishing

day is to be disclosed. The sold copies here shall imply those copies for which the payment has

been received within a period of two months. In case the payment is not received from agent within

2 months the copies equivalent thereto shall be reduced from sold copies however the publisher can

take the benefit of such copies deducted in the next period when actual payment is received from

agent. Further the concept of Net Paid Sales as formulated by Audit Bureau of Circulation shall be

applied to sold copies figures being submitted by the publisher.

v) The billing of the copies of the agents is normally carried out at the net amount after

deduction of commission. The billing be verified to ascertain the cases where the commission being

allowed appears to be unreasonable and which loses the significance of paid copies. The copies sold

at the commission in excess of 40% shall not be included in sold copies.

E) OTHER FINANCIAL RECORDS:


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Financial and other records connected with printing, distribution and sale etc. of the publication will be reviewed by the auditors.

F) REPORT/ CONCLUSION:

Based on the verification of printing, distribution and circulation records of the publication as

detailed above the auditor shall draw a conclusion keeping in view the materiality of observation,

whether the circulation figures as reported in the returns submitted by the publishers to RBI are

correct or not. Wherever variations or inconsistency is observed with respect to printing, distribution

and circulation etc, the auditors shall carry out adjustments in the circulation figures as reported by

publishers in their returns and the returns will be revised and signed by the auditor and sent to RNI

along with their report.

III AUDIT PLAN:

The RNI will issue the appointment letter to the auditors along with the authority letter or the

concerned publisher authorizing them to visit to their press, distribution center and office. As per

the appointment letter the time period will be specified during which the audit is to be completed

and report submitted normally a time frame of 4-6 weeks will be allowed. Based on this

appointment letter the audit will be carried out by the auditor at any time in a surprise manner by

visit to printing press, distribution centers and office of the publisher.The audit team will be formed

keeping in view the number of copies printed by the publisher e.g. in case the number of copies are

upto 75,000 the audit team will consist to two persons (one qualified/ senior assistant and one


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articled clerk) and in case the copies are more than 75,000 the team will consist of three persons

(one qualified/ senior assistant and two articles/ paid assistants). The audit will be monitored and

finalized by one partner/ Senior consultant, who will be visiting the office of the publisher for one or

two days depending on the copies printed and volume of transactions.

IV AUDIT REPORTS:

Audit observations arising from the audit will be initially discussed by the partner with the publisher during his visit to the office of the publisher at the time of finalization of the audit. Based on these discussions the audit reports along with the annual return duly signed by the auditors will be finalized and sent to the concerned officials of the RNI. The necessary discussions if any required.

V) FEES AND REIMBURSEMENT OF EXPENSES TO AUDITORS:

A) FEES PAYABLE TO AUDITORS

The fees to the Chartered Accountant firms will be paid based on the number of copies printed by

the publisher in the same manner as the fees is pain the Audit Bureau of Circulations (ABC) to their

surprise/ recheck auditors. The fees prescribed by ABC for surprise/ recheck audit is based on the

parameter that the audit of publisher is also carried out by their own empanelled auditor who are to

certify the figures based on the detailed audit programme laid down by ABC. The fees for publisher

Audit is not prescribed by ABC but fixed between the auditors and publisher. The fees for Surprise/

recheck audit has been kept considering that substantial procedures are followed by publisher's

auditors who also issue a separate report confirming that all the prescribed guidelines of ABC have


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been followed. Considering the above the auditors have represented that their fees may be

increased at least by 100% of the prescribed fees by ABC as detailed below since RNI has not have a

established procedure which the auditors is to follow while certifying the Annual Report of RNI.

No. of copies printedAudit fees as per

ABC

Audit fees suggested for RNI keeping in view the

100% increase in the fees offered by ABC

Upto - 25,000 6,500 13,000

25,001 - 75,000 7,500 15,000

75,001 - 1,50,000 8,600 17,200

1,50,001 - 2,50,000 9,700 19,400

2,50,001 - 3,50,000 10,800 21,600

3,50,001 - 4,50,000 12,100 24,200

4,50,001 - 5,50,000 13,500 27,000

5,50,001 - 10,00,000 15,000 30,000

10,00,001 - above 18,000 36,000

The above level of fees suggested for carrying out the audit on behalf of RNI is substantially lower as

compared to level of fee as recommended by the ICAI for carrying out such special assignment.

B) REIMBURSEMENT OF EXPENSES TO AUDITORS BY PUBLISHERS:


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The auditors are reimbursed traveling, halting and other out of pocket expenses as actually incurred

and supported by original bills by ABC for carrying out surprise/ recheck audits. Further, in the case

of appointment of bank Auditors by 'Reserve Bank of India' the level of traveling lodging and

boarding expenses has been fixed. Keeping in view the expenses being reimbursed by 'ABC' and

Reserve Bank of India the expenses may be reimbursed to the Chartered accountant fir4ms as

under:

i. Traveling Expenses:

Partner / Assistant Class of Travel

Partner

First Air-conditioned Railway, Air (economy class) where the distance of

place to be visited is reasonably more or by A/c Taxi if the route is not

served by Rail/ Air

Qualified AssistantA/C II Tier Railway Fare or by Non-A/C Taxi if the route is not served by

Rail/Air

Unqualified AssistantA/C II Tier Railway Fare or by Non-A/C Taxi if the route is not served by

Rail/Air.


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The daily conveyance expenses for residence/ hotel to/fro railway station/ airport and hotel to/fro

office/ press of the publisher will be paid at actual by Taxi in the case of partners and by Auto in the

case of assistants.

ii. Lodging and boarding expenses (Lump Sum)

ParticularsLodging/ boarding expenses to be paid in lump-sum per day of

stay (Rs. Per day)

Major 'A' Class

citiesOther places

Partners 5000 4000

Qualified Assistant 4000 3000

Unqualified

Assistant2500 2000

Note: 'A' cities to include Metro Cities and State Capitals.


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Chairman’s AddressDear Friends,

On behalf of your Council of Management and on my own, it gives me great pleasure to extend a

very warm welcome to you all at the 61st Annual General Meeting of Audit Bureau of Circulations,

this afternoon.

Bureau’s Annual Report and Audited Accounts for the year ended 31st March 2009 were circulated

earlier. I presume you must have had an opportunity to go through the details. We shall be pleased

to answer any points that you may have on the annual report and audited accounts.

COUNCIL MEMBERS:

Mr. Anil Kapoor, Chairman of your Council during the previous year 2007-2008 has desired not to

seek re-election following the long standing tradition maintained by past Chairmen of the Bureau.

Mr. Romit Chaterji, advertiser representative on the Council from the Tata Group also resigned from

the Council following his retirement from the Tata Group. Mr. Amitabha Datta, representing publisher

members on the Council also resigned from the Council following his retirement from the ABP

Group.Your Council will certainly miss their balanced views on difficult issues that were discussed at

the Council meetings. Your Council wishes to place on record its appreciation and gratitude to them

for devoting their time and effort towards the progress of the Bureau.

GENERAL OVERVIEW:


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The past one and half year has been a difficult period for most of the industries and specially so for

the print media industry. Most of the publishing houses have taken individual steps to cut costs

without affecting their quality and content. Advertising industry on the whole had also slowed down

in the wake of the general economic recession. Most of the publishers faced these market conditions

head on by taking several steps including increasing cover price and / or reducing pagination.

However, international newsprint prices did reduce during this period providing some relief to the

publishers.

THE BUREAU:Over the last many years since I am on the Council, I have come across many complaints /

grievances of publisher members regarding their competitors which normally pertains to certification

of their circulation figures or that of their competitors, compliance with publicity rules, Bureau’s audit

guidelines, market practices etc. Most of the complaints were resolved by your Council within the

frame work of Bureau’s guidelines. Competition exists in almost all market places for newspapers as

well as magazines. I request all my fellow members to observe healthy norms to increase their

circulation figures. It is also pertinent to note that Bureau has been formed many years ago so that

publisher members, advertisers and advertising agencies could avail an independent third party

certificate of circulation which is based on an acceptable, prescribed audit guidelines. One should

not forget that the Bureau is an auditing organization and not a policing or an investigative body.

You would appreciate Circulation audit is no different than a financial audit undertaken by statutory

auditors.It is the Bureau’s endeavour to move with the times and market practices adopted by


215


Publishers and smoothen the audit process for Publisher members. It will also be Bureau’s endeavour

to strengthen the first stage of audit carried out by publisher appointed auditors so that at the first

stage itself the circulation figures certified by Publisher Auditors comply with all the existing audit

guidelines thereby quickening the process of issuing ABC Certificate of circulation to publisher

members.

PUBLISHER MEMBERS NOT FILING THEIR CIRCULATION FIGURES:

One more important point which I desire to touch upon is the “facility available to publisher

members of not filing their circulation figures for any reason for one or maximum two consecutive

audit periods”. This practice of not filing circulation figures by publisher members needs to be looked

into and discussed thoroughly. By not filing the circulation figures regularly with the Bureau every six

months, publisher members are denying the advertising community the most current circulation

data. Comparison between publications then gets vitiated, as the advertising fraternity then has to

depend on the previous certified circulation figures for those publications.When a Publisher desires

to enroll as a member of the Bureau, then it is incumbent upon the Publisher member to file the

circulation figures at all times for all audit periods. Publishers voluntarily enroll as members of the

Bureau in order to get their circulation figures audited. By not filing the circulation figures, the very

purpose of becoming a member is defeated.

READERSHIP & CIRCULATION FIGURES:


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Many a times, a point for discussion has emerged requesting the Bureau to provide circulation

figures and readership estimates side by side for the benefit of the advertising fraternity. This would

be an ideal situation. However, whilst in case of readership estimates, all editions of a title are

covered on an All India basis whilst in comparison, in respect of circulation data, it has been

observed that all editions of a title are in many cases not members of the Bureau and therefore the

circulation figures available for a title with the Bureau are incomplete and not comparable with the

total readership estimates of a title.

This being one of the principal reasons why certified circulation figures of a title cannot be compared

with the readership estimates of a title. In some cases, where circulation figures of a particular

edition of a title is either “not accepted” for certification or “not filed” with the Bureau on time, then

under such circumstances comparison between certified circulation figures and readership estimates

is vitiated.

Principally, due to these reasons, we have not found it appropriate to project the certified circulation

figures and readership estimates side by side.

AMENDMENTS TO AUDIT GUIDELINES FOR MAGAZINE PUBLISHER MEMBERS:

During the year, Bureau’s audit guidelines pertaining to magazine publisher members were revised

in line with the market practices. The magazine publishing industry is going through a difficult

period. It will be the endeavour of the Bureau to assist all magazine publisher members during this

period. We are also happy to report that the new concept of certification of Daily and Weekly


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newspapers i.e. Net Realisation Rate (NRR) concept has been well accepted by the newspaper

industry since the last three audit periods.

CONDOLENCE:

On behalf of your Council, I wish to deeply condole the sad demise of Secretary, Mr. Shailesh Sheth

who had devoted 28 years in the service of the Bureau. As you are aware, Mr. Sheth expired

suddenly on 5th June 2009 in Mumbai. On your behalf and my own behalf, I wish to offer our deepest

condolences and sympathies to his wife, children and mother. May his soul rest in peace

COLLEAGUES:

Before I conclude, I wish to thank all my colleagues on the Council for their guidance in dealing with

various issues discussed at the Council.

I also wish to thank Mr. Sam Balsara, Hony. Treasurer and Mr. Shashidhar Sinha, Hony. Secretary

who willingly shared the responsibility in administering the Bureau.

I also thank all Members of the Bureau for their unstinted support during my tenure as your

Chairman. I also wish to compliment the Secretariat headed by Secretary General, Mr. Masani for the

efficient manner in which the Secretariat has been functioning. The next Chairman of your Council

would be from amongst the non-publisher representatives of the Council.

I would like to take this opportunity to wish the incoming Chairman and his team a very successful

year.


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Thank you,

Place : Hyderabad

Date : 14th September, 2009

Ch Kiron

Chairman


Founder Member: International Federation of Audit Bureau of Circulations

Wakefield House, Sprott Road, Ballard Estate, Mumbai – 400 001

Tel: 2261 18 12 / 2261 90 72 ._ Fax: 2261 88 21

E-mail : [email protected] _ Web Site : httpp://www.auditbureau.org

CONFIDENTIAL

[For information of Members only]

Not to be reproduced or publicized


219


24th July, 2009

TO,

ALL MEMBERS

NOTIFICATION NO. 799

PART – I) SURPRISE CHECKS – JANUARY-JUNE 2009

1) Aajkaal (Bengali Daily), Kolkata

2) Sandhya Aajkaal (Bengali Daily), Kolkata

3) Aj (Hindi Daily), Patna

4) Amar Asom (Assamese Daily), Guwahati edn printed at Jorhat

5) Purvanchal Prahari (Hindi Daily), Guwahati edn printed at Jorhat

6) Amar Ujala (Hindi Daily), Dharmsala

7) Amar Ujala (Hindi Daily), New Delhi

8) Amar Ujala (Hindi Daily), Aligarh

9) Amar Ujala (Hindi Daily), Gorakhpur

10) Annadata (Telugu Monthly), Hyderabad

11) Chatura (Telugu Monthly), Hyderabad

12) Vipula (Telugu Monthly), Hyderabad

13) Bismoi (Assamese Monthly), Guwahati

14) Priyo Sakhi (Assamese Monthly), Guwahati

15) Business Standard (English Daily), Chandigarh


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16) Business Standard (English Daily), Pune

17) Daily Desher Katha (Bengali Daily), Agartala

18) Daily Sakal (Marathi Daily), Kolhapur

19) Dainik Agniban (Hindi Daily), Indore

20) Dainik Bhaskar (Hindi Daily), Hisar

21) Dainik Bhaskar (Hindi Daily), Panipat

22) Diamond Cricket Today (Hindi Monthly), New Delhi

23) Grehlakshmi (Hindi Monthly), New Delhi

24) Hari Bhoomi (Hindi Daily), Bilaspur

25) Hari Bhoomi (Hindi Daily), Raipur

26) Hari Bhoomi (Hindi Daily), Rohtak

27) Hitavada (English Daily), Nagpur

28) Mumbai Choufer (Marathi Daily), Aurangabad,

29) Punya Nagari (Marathi Daily), Aurangabad

30) Punya Nagari (Marathi Daily), Nashik

31) Punya Nagari (Marathi Daily), Pune edn. printed at Kolhapur

32) Punya Nagari (Marathi Daily), Pune edn. printed at Pune

33) Yeshobhumi (Hindi Daily), Mumbai edition printed at Pune

34) Nandini (Assamese Monthly), Guwahati

35) Poknapham (Manipuri Daily), Imphal


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36) Roopatara (Kannada Monthly), Manipal-Udupi

37) Taranga (Kannada Weekly), Manipal-Udupi

38) Tushara (Kannada Monthly), Manipal-Udupi

39) Udayavani (Kannada Daily), Bangalore,

40) Udayavani (Kannada Daily), Manipal-Udupi

41) Sambad (Oriya Daily), Bhubaneswar,

42) Sambad (Oriya Daily), Cuttack

43) Sambad (Oriya Daily), Sambalpur

44) The Sanghai Express (English Daily), Imphal

45) The Shillong Times (English Daily). Shillong

The above mentioned publications were surprise checked by Bureau’s Auditors during the audit

period January-June 2009 result of which was satisfactory.

Sd/-

Secretary General

COMPANY LIMITED BY GUARANTEE AND NOT HAVING A

SHARE CAPITAL


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MEMORANDUM OF ASSOCIATION

OF


1. The name of the Company (hereinafter called “The Association” is “*AUDIT BUREAU OF

CIRCULATIONS”.

2. The registered office of the Association will be situated in the Province of Bombay.

3. The objects for which the Association is established are:

a) To secure accurate circulation figures and data relating to all periodicals and media that sell

advertising space and in regard to such publications to obtain information as to area of distribution

and fix standard forms and methods for ascertaining the net sales figures and generally all

information that will be of assistance to advertisers in estimating the value of any publication for

advertising purposes and to record such information and circulate it to members of this Association

and generally to establish a bureau of information in regard to all publications and the circulation of

them for the benefit of members of this Association such service to be known as the “A.B.C.” service

or by such other name or description as the Council of this Association may determine from time to

time.


223


b) To collect and distribute amongst members of this Association information relating to all forms

and methods of advertising.

aa) To set up a new division of the Bureau to be known as ‘National Readership Studies Council’ in

the field of Readership Studies for carrying out Readership Surveys covering all major publications

published in India, whether or not such publications are audited by the Bureau or are publications of

Bureau’s members, and to record, collect and distribute such readership surveys and all information

relating thereto to all users thereof who may require the same for estimating the value of such

publications published in India, irrespective of whether or not such users are members of the Bureau.

b) To secure, collect, circulate and distribute information relating to all or any of the matters

specified in the preceding three Sub-Clauses (a), (aa) and (b) amongst any Government in India or

abroad or any statutory authority constituted by any such Government interested, directly or

indirectly in advertising, and amongst associations, bureau, societies, institutions and federations,

whether in India or elsewhere and whether or not members of this Association, having objects similar

to those of this Association.

bbb) To promote, join as member, associate, or otherwise be interested in, and take hold and

dispose of shares in, any other company, association, bureau, society, institution, federation or

other organisation, whether in India or elsewhere, having objects similar to those of this Association,

or otherwise in any manner concerned with advertising or carrying on any business capable of being

conducted so as directly or indirectly to benefit this Association.


224


c) To puchase, take on lease or in exchange, hire or otherwise acquire any real or personal property

and any rights or privileges which the Association may think necessary or convenient for the

promotion of its objects, and to construct, maintain and alter any buildings or erections necessary or

convenient for the work of the Association.

d) To sell, let, mortgage, dispose of or turn to account all or any of the property or assets of the

Association as may be thought expedient with a view to the promotion of its objects.

e) To undertake and execute any trusts which may law-fully be undertaken by the Association and

may be conducive to its objects.

f) To borrow or raise money for the purposes of the Association on such terms and on such security

as may be thought fit.

g) To invest the moneys of the Association not immediately required for its purpose in or upon such

investments, securities or property as may be thought fit.

h) To establish and support or aid in the establishment and support of any charitable or benevolent

associations or institutions and to subscribe or guarantee money for charitable or benevolent

purposes in any way connected with the purposes of the Association or calculated to further its

objects.

i) To do all such other things as are incidental as the Association may think conducive to the

attainment of the above objects or any of them.


225


j) To pay all the expenses connected with the formation and incorporation of the Association.

k) Except as otherwise expressly stated to do all or any of the foregoing things anywhere.

PROVIDED that the Association shall not support with it funds any object or endeavor to impose on

or procure to be observed by its members or others, any regulation, restriction or condition which if

an object of the Association would make it a Trade Union.

4. The income and property of the Association, whomsoever derived, shall be applied solely towards

the promotion of the objects of the Association as set forth in this Memorandum of Association and

no portion thereof shall be paid or transferred directly or indirectly, by way of dividend, bonus or

otherwise howsoever by way of profit to the members of the Association.

PROVIDED that nothing herein shall prevent the payment, in good faith, of reasonable and proper

remuneration to any officer or servant of the Association, or to any members of the Association in

return for any services actually rendered to the Association, nor prevent the payment of interest at a

rate not exceeding 6 percent per annum on money lent or reasonable and proper rent for premises

demised or let by any member of the Association; but so that no member of the Council of

Management or Governing Body of the Association shall be appointed to any salaried office of the

Association paid by fees, and that no remuneration or other benefit in money or money’s worth shall

be given by the Association to any member of such Council or Governing Body except repayment of

out-of-pocket expenses and interest at the rate aforesaid on money lent or reasonable and proper

rent for premises demised or let to the Association provided that the provision last aforesaid shall


226


not apply to any payment to any gas, electric lighting, water or cable company of which a member of

the Council of Management or Governing Body may be a member, or any other company in which

such member shall not hold more than one hundredth part of the capital, and such member shall not

be bound to account for any share of profits he may receive in respect of any such payment.

5. (a) One half of the members for the time being of the Council of Management of the

Association (hereinafter called “the Council”) shall consist of proprietors or publishers of newspapers

or other periodicals which carry advertising and who are members of the Association or their

representatives.

(b) The other half of the members for the time being of the Council, shall consist of and include both

(i) members of the Association who advertise commodities or services in any newspaper or

periodical, or their representatives and (ii) members of the Association who are advertising agents or

their representatives.

5-A No alteration shall be made to the Memorandum of Association or to the Articles of Association of

the Association which are for the time being in force, unless the alteration has been previously

submitted to and approved by the Central Government.

6. The liability of the members is limited.

7. Every member of the Association undertakes to contribute to the assets of the Association, in the

event of the same being wound up during the time that he is a member, or within one year


227


afterwards, for payment of the debts and liabilities of the Association contracted before the time at

which he ceases to be a member, and of the costs, charges and expenses of winding up the same,

and for the adjustment of the rights of the contributories amongst themselves, such amount as may

be required not exceeding Rupees Fifteen.

8. If upon the winding up or dissolution of the Association there remains after the satisfaction of all

its debts and liabilities any property whatsoever, the same shall not be paid to or distributed among

the members of the Association, but shall be given or transferred to some other institution or

institutions having objects similar to the objects of the Association, and which shall prohibit the

distribution of its or their income and property among its or their members to an extent at least as

great as is imposed on the Association under or by virtue of Clause 4 hereof, such institution or

institutions to be determined by the members of the Association at or before the time of dissolution,

or in default thereof by the High Court of Bombay and if and so far as effect cannot be given to such

provision then to some charitable object.

9. True accounts shall be kept of the sums of money received and expended by the Association, and

the matters in respect of which such receipts and expenditure take place, and the property, credits

and liabilities of the Association; and, subject to any reasonable restrictions as to the time and

manner of inspecting the same that may be imposed in accordance with the regulations of the

Association for the time being, such accounts shall be open to the inspection of the members. Not

later than eighteen months after the date of incorporation of the Association and thereafter once at


228


least in every year the accounts of the Association shall be examined and the correctness of the

balance sheet ascertained by one or more properly qualified Auditor or Auditors. Copies of the

accounts shall be sent to all members.

COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL

ARTICLES OF ASSOCIATION

OF

AUDIT BUREAU OF CIRCULATIONS*

PRELIMINARY

1. Subject to the provisions of Section 29 of the Companies Act, 1956 (hereinafter referred to as

“The Act”), these Articles of Association shall apply to the Association in so far as they are not

contrary to, or inconsistent with, the Regulations contained in Table ‘C’ in

Schedule 1 to the Act. In these Articles words importing the singular shall include the plural or vice

versa.

MEMBERS


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2. For the purpose of registration the number of members of the Association is declared to be

unlimited.

3. i. The Members of the Association shall be:

a) the signatories to the Memorandum of Association; and

b) such persons being (i) subject to the provisions of clauses (ii) and (iii) of this

Article, proprietors or publishers of newspapers or other periodicals which carry advertising, (ii)

Advertisers of commodities or services in any newspapers or periodicals, and (iii) Agents and firms of

Agents representing overseas manufacturers, (iv) Advertising agents, and (v) Associations, Societies,

Institutions or Organisations any other corporate or statutory body or authority, or any Government

in India, whether Central or State, dealing in, or in any manner concerned with, advertising and/or

publishing in newspapers, periodicals and magazines and/or other publications of a like nature, as

may be proposed and seconded by a member and admitted to membership by the

Council.

ii. The membership of any person of the class referred to in Article 3(i) (b) (i) hereof shall for all

purposes be treated as separate membership in respect of each individual newspaper or other

periodical owned and/or published by him and in respect of each of which he is separately registered

as a member.


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iii. The membership of persons of the class referred to in clause 3 (i) (b) (i) of the Articles of

Association is conditional upon such members granting facilities for consultations or conferences at

any time should the necessity arise between their circulation auditors and the consultative

accountants of the Association. If in the opinion of the Council it should be necessary to investigate

or enquire into any figures of any such member then the Council shall be entitled to appoint auditors

for as may be considered necessary such purpose and such auditors shall examine any and all

records of the member concerned as may be considered necessary. In the event of any such

facilities as aforesaid or the examination of all or any records being refused or not afforded within

such reasonable time as the council may determine after notice to member concerned then the

council shall be entitled by notice in writing to terminate the membership of such member.

4. Every person admitted to membership shall sign an authority authorizing his enrolment as a

member in the Register of Members and agreeing to be bound by the Memorandum and Articles of

Association. Every member shall on admission pay such entrance fee as shall at the time of such

admission be payable as hereinafter provided and shall during the continuance of his membership

duly pay all annual and other subscriptions as shall from time to time be fixed by the Council under

the powers hereinafter conferred.

5. The privileges of membership shall not be transferable; every member shall cease to be a

member on death or retirement or if in the opinion of the Council (which opinion shall be conclusive)


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he shall cease to be a person qualified to be admitted to membership under Article 3 (i) (b) hereof or

in the event of the Council proceeding under Article 44 hereof.

5A. Notwithstanding, anything inconsistent herewith contained in any other article hereof, the

Council shall, by notice in writing, terminate the membership of any member of the class referred to

in Article * 3 (i) (b) (i) hereof, in the event of such member failing to submit to the Association in the

prescribed form the circulation figures of his newspaper or periodical concerned for two consecutive

audit periods, within one month of the due date fixed for the purpose in respect of the second of

such consecutive audit periods, or in the event of such member failing to obtain from the Association

the ABC Certificates of Circulation in the prescribed form in respect of his newspaper or periodical

concerned for three consecutive audit periods, for any reason whatsoever for which such member is

himself to blame or is otherwise responsible.

6. The Association shall cause to be kept a Register and Index of Members in accordance with the

provisions of Sections 150 and 151 of the Act.

6A. In the event of any difference or disputes of any kind or nature whatsoever at any time arising

between a Member on the one hand and the Association and/or its Council of Management on the

other, whether during the period of membership of a member or at any time after the cessation of

such membership, the same shall be referred to and decided by only such competent Court in

Bombay as shall have jurisdiction in the matter; and all such differences or disputes shall accordingly

be subject to the jurisdiction of the competent Court in Bombay only.


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GENERAL MEETINGS

7. An Ordinary General Meetings of the members of the Association shall be held within eighteen

months of the date of incorporation and thereafter at least once in every calendar year and not more

than fifteen months after the date of the last preceding Ordinary General Meeting. Subject as

aforesaid such meetings shall be held at such time and place as the Council may determine.

8. The Council may whenever they think fit convene an Extraordinary General Meeting to be held at

such time and place as they may determine.

9. Subject to the provisions of Section 189(2) of the Act relating to Special Resolutions, at least

twenty-one day’s notice in writing of every General Meeting specifying therein the place and the day

and the hour of the meeting, and containing a statement of the business to be transacted thereat,

shall be given in any manner authorised by Section 53 of the Act, to every member of the

Association, and to the auditor or auditors for the time being of the Association. A General Meeting

may, however, be called after giving shorter notice than that specified above, if consent is accorded

thereto in the case of an Annual General Meeting, by all the members of the Association entitled to

vote thereat; and in the case of any other General Meeting, by members of the Association having

not less than 95 per cent of the total voting power exercisable at that meeting. The accidental

omission to give notice to or the non-receipt of notice by, any member of the Association or other

person to whom it should be given shall not invalidate the proceedings at such meeting.


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PROCEEDINGS AT GENERAL MEETINGS

10. No business shall be transacted at any General Meeting unless a quorum is present when the

meeting proceeds to business, save as herein otherwise provided, twenty members present in

person shall be the quorum for a meeting of the Association.

11. If within half an hour from the time appointed for holding a meeting of the Association, a quorum

is not present, the meeting, if called upon the requisition of members, shall stand dissolved. In any

other case, the meeting shall stand adjourned to the same day in the next week, at the same time

and place, or to such other day and at such other time and place as may be determined by the

Council of Management; and if at such adjourned meeting also, a quorum is not present within half

an hour from the time appointed for holding the meeting, the members present shall be a quorum.

12. With the consent of any meeting at which a quorum is present, the Chairman may adjourn a

meeting from time to time, and from place to place, as the meeting shall determine, whenever a

meeting is adjourned for twenty-one days or more, seven day’s notice of the adjourned meeting

shall be given in the same manner as of an original meeting. Save as aforesaid, the members shall

not be entitled to any notice of an adjournment or of the business to be transacted at an adjourned

meeting. No business shall be transacted at any adjourned meeting other than the business which

might have been transacted at the meeting from which the adjournment took place.

13. The Chairman of the Council shall preside at every General Meeting, but if there be no such

Chairman, or if at any meeting he shall not be present within fifteen minutes after time appointed for

holding the same, or shall be unwilling to preside, the members present shall choose some member


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of the Council, or if no such member be present, or if all the members of the Council present

declined to take the Chair, they shall choose some member of the Association, who shall be present,

to preside.

14. At all General Meetings a resolution put to vote of the meeting shall be decided on show of hands

by a majority of the members present in person and entitled to vote, unless before or upon the

declaration of the result of the show of hands a poll be demanded in writing by the Chairman or by

atleast five members present in person or by proxy and entitled to vote, and unless a poll be so

demanded, a declaration by the Chairman of the meeting that a resolution has, on a show of hands

been carried or carried unanimously or by particular majority, or lost, and an entry to that effect in

the book of the proceedings of the Association shall be conclusive evidence thereof, without proof of

the number or proportion of the votes recorded in favour of or against, such resolution.

15. If a poll be demanded in manner aforesaid, it shall be taken at such time and place, and in such

manner, as the Chairman of the meeting shall direct and the result of the poll shall be deemed to be

the resolution of the meeting at which the poll was demanded.

16. No poll shall be demanded on the election of a Chairman of a meeting or on any question of

adjournment.

17. The Chairman of the meeting shall not be entitled to a further or casting vote.


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18. The demand for a poll shall not present the continuance of a meeting for the transaction of any

business other than the question on which poll has been demanded.

VOTES OF MEMBERS

19. Subject to the provisions of the Act no member shall be entitled to be present or to vote or speak

on any question either personally or by proxy or as a proxy for another member, at any General

Meeting or upon a poll or to be reckoned in quorum, whilst any money due from him (alone or

jointly) to the Association remains unpaid.

20. Every member not disqualified by the preceding Article shall be entitled to be present in person

or by proxy and to speak and to vote at every General Meeting. On a show of hands and on a poll

every member present in person or by proxy shall have one vote.

21. (a) The instrument appointing a proxy shall be in writing under the hand of the appointer or of

his attorney duly authorized in writing or if the appointer is a Corporation either under the Common

Seal or under the hand of an officer or an attorney so authorised.

21. (b) The instrument appointing a proxy, and the power of attorney or other authority (if any)

under which it is signed or a notarially certified copy of that power or authority, shall be deposited at

the registered Office of the Association not less than forty-eight hours before the holding of the

meeting at which the person named in the instrument proposes to vote; and in default thereof the

instrument of proxy shall not be treated as valid.


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22. The Chairman of any meeting shall be the sole judge of the validity of every vote tendered at

such meeting. The Chairman present at the taking of a poll shall be the sole judge of every vote

tendered at such poll.

COUNCIL OF MANAGEMENT

23. Until otherwise determined by the Association in General Meeting, the number of members of

the Council of Management shall be not less than eight and not more than sixteen.

24. The first members of the Council shall be nominated in writing by the majority of the subscribers

to the Memorandum of Association subject nevertheless to the provisions of Clause 5 of the

Memorandum of Association.

25. The Council may from time to time and at any time appoint any member of the Association or a

representative of any such member as a member of the Council, either to fill a casual vacancy or by

way of or addition to the Council subject nevertheless to the provisions of Clause 5 of the

Memorandum of Association and so that the total number of members of the Council shall not at any

time exceed the maximum number fixed. Any person so appointed shall retain his office only upto

the date upto which the member in whose place he is appointed would have held office if it had not

been vacated. He shall then be eligible for re-election.

26. At the first ordinary meeting of the Association, the whole of the Council shall retire from office,

and at the ordinary meeting in every subsequent year, one-half of the members of the Council for


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time being or if their number is not a multiple of two, then the number nearest to one-half shall retire

from office.

27. The members of the Council to retire in every year shall be those who have been longest in office

since their last elections but as between persons who became members of the Council on the same

day those to retire shall (unless they otherwise agree among themselves) be determined by lot.

28. A retiring member of the Council shall be eligible for re-election. The Association at the General

Meeting at which a member of the Council retires in manner aforesaid may fill up the vacated office

by electing a person thereto, but subject nevertheless as aforesaid.

29. If at any meeting at which an election of members of the Council of Management ought to take

Place, the Place of any retiring or vacating member is not so filled up, the meeting shall stand

adjourned till the same day the next week, at the same time and place, or if that day is a public

holiday, till the next succeeding day which is not a public holiday, at the same time and place; and if

at the adjourned meeting also, the place of the retiring or vacating member of the Council is not

filled up and that meeting also has not expressly resolved not to fill the vacancy, then, subject to the

provisions of Clause 5 of the Memorandum of Association, the retiring or vacating member of the

Council shall be deemed to have been re-appointed at the adjourned meeting, unless – (i) at that

meeting or at the previous meeting a resolution for the re-appointment of such member of the

Council has been put to the meeting and lost; (ii) the retiring member of the Council has, by a notice

in writing addressed to the Association or its Council of Management, expressed his unwillingness to

be so re-appointed; (iii) he is not qualified or is disqualified for appointment; or a resolution, whether


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special or ordinary, is required for his appointment or re-appointment by virtue of any provisions of

the Act.

30. The continuing members of the Council may act notwithstanding any vacancy in their body,

provided always that in case the members of the Council shall at any time be reduced in number to

less than the number fixed by these Articles as the necessary quorum of members of the Council it

shall be lawful for them to act as the Council for the purpose of filling up vacancies in their body, or

of summoning a General Meeting, but not for any other purpose.

31. The Association may by an extraordinary resolution remove any member of the Council before

the expiration of his period of office and may by an ordinary resolution appoint another person

instead, the person so appointed shall be subject to retirement by rotation at the same time, as if he

had become a member of the Council on the day on which the member of the Council in whose place

he is appointed was last elected as such member. A member of the Council so removed shall not be

re-appointed a member of the Council by the Council at any meeting of the Association at which an

extra ordinary resolution is proposed for the removal of a member of the Council. The member of the

Council concerned shall be entitled to be heard after such resolution is proposed and before any

decision be reached on such proposal; the Chairman of the meeting shall be the sole judge as to the

period to be allowed for such hearing.

32. The office of a member of the Council shall be vacated if:

a) he is found to be of unsound mind by a Court of competent jurisdiction; or

b) he is adjudged insolvent; or


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c) he or any firm of which he is a partner or any private company of which he is a director without

the sanction of the Association in General Meeting accepts or holds any office of profit under the

Association other than that of a Manager or a Legal or Technical Adviser or Banker; or

d) he absents himself from three consecutive meetings of the Council or from all meetings of the

Council for a continuous period of three months, whichever is longer, without leave of absence from

the Council; or

e) he or any firm of which he is a partner or any private company of which he is a director accepts a

loan from the Association in contravention of Section 295 of the Act; or

f) he acts in contravention of Section 297 of the Act; or

g) if he fails to pay any money’s payable by him under his guarantee within 3 months of a demand

being made for the purpose; or

h) if by notice in writing to the Association he resigns his office;

i) if he ceases to be the representative of a member of the Bureau.

PROCEEDINGS OF THE COUNCIL

33. The Council may meet together for the despatch of business, adjourned and otherwise regulate

their meetings as they think fit. Unless and until the Council otherwise decide all meetings of the

Council shall be held in Bombay; questions arising at any meetings shall be decided by a majority of

votes.


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34. The Secretary upon the request of atleast three members of the Council shall convene a meeting

of the Council; in the event of the Secretary failing to convene a Meeting of a Council within eight

days of the receipt of any such request as aforesaid then the three members of the Council making

such request shall be entitled to convene the Meeting. The omission to give notice of any such

meeting to a member of the Council who is not in Bombay shall not invalidate any resolution passed

at any such meeting.

35. The quorum at meeting of the Council shall be as may be determined from time to time by the

Association in General Meeting but unless otherwise determined three members of the Council shall

be a quorum.

36. (a) The Council shall elect a Chairman annually who shall preside at all meetings of the Council at

which he shall be present but if no such Chairman be elected, or if at any meeting the Chairman be

not present within fifteen minutes after the time appointed for holding a Meeting, the members of

the Council present shall choose some one of their number to be Chairman of the Meeting.

(b) The Chairman to be elected by the Council in the year 1948 and in each alternate year thereafter

shall be elected from the half of the members of the Council mentioned in paragraph (a) of Clause 5

of the Memorandum of Association, and the Chairman to be elected by the Council in the year 1949

and in each alternate year thereafter shall be elected from the half of the members of the Council

mentioned in paragraph (b) of the same Clause.


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37. A meeting of the members of the Council for the time being at which a quorum is present shall

be competent to exercise all the authorities, powers and discretions by or under the regulations of

the Association for the time being vested in the Council generally.

38. The Council may delegate any of their powers to committees consisting of such member or

members of the Council as they think fit and any committee so formed shall conform to any

regulations imposed on it by the Council. The meetings and proceedings of any such committee shall

be governed by the provisions of these presents for the regulating of the meetings and proceedings

of the Council so far as applicable and so far as the same shall not be superseded by any regulations

made by the Council as aforesaid.

39. All acts bonafide done by any meeting of the Council or of any committee of the Council, or by

any person acting as a member of the Council shall, not withstanding it be afterwards discovered

that there was some defect in the appointment of any such member or person acting as aforesaid or

that they or any of them were disqualified, be as valid as if every such person had been duly

appointed and was qualified to be a member of the Council.

40. The Council shall cause proper minutes to be made of the proceedings of all meetings of the

Association and of the Council and of committees of the Council, and all business transacted at such

meetings, and any such minute of any meetings, if purporting to be signed by the Chairman of such

meetings, or by the Chairman of the next succeeding meeting, shall be conclusive evidence without

any further proof of the facts therein stated.


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41. A resolution in writing signed by all members for the time being of the Council or of any

Committee of the Council for the time being in India shall be as valid and effectual as if it had been

passed at a Meeting of the Council or of such Committee duly convened, and constituted.

POWERS OF THE COUNCIL OF MANAGEMENT

42. The business of the Association shall be managed by the Council who may pay all expenses

incurred in promoting and registering the Association and who may exercise all such powers of the

Association as are not, by the Act, or any statutory modification thereof for the time being in force,

or by these Articles, required to be exercised by the Association in General Meeting, subject

nevertheless to any regulation of these Articles to the provisions of the Act, and to such regulations

being not inconsistent with the aforesaid regulations, or provisions as may be prescribed by the

Association in General meeting but no regulation made by the Association in General Meeting shall

invalidate any prior act of the Council which would have been valid if that regulation had not been

made.

43. In furtherance of and without prejudice to general powers conferred by or implied in the last

proceeding Article and other powers conferred by these Articles it is hereby expressly declared that

the Council may make, vary and repeal bye-laws for the proper conduct, control and management of

the Association provided that such bye-laws shall not be inconsistent with any of these Articles and

may fix increase and decrease the entrance fees and annual and other subscriptions for the time

being payable by members and may engage and dismiss a Secretary and other officers and servants


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and determine their respective powers and duties and fix their wages or remuneration, and to buy ,

sell, pledge, endorse, assign, transfer or in any other manner negotiate, dispose of or deal in any

securities including securities, warrants, bonds and promissory notes of the Governments of India,

Pakistan, Burma and Ceylon and of the State Governments in India.

44. (a) The Council shall be entitled without assigning any reason to terminate at any time the

membership of any member by resolution passed on a majority or not less than three-fourths of the

Council present at a special meeting of the Council at which not less than half the members thereof

shall be present. A member whose membership has been terminated under this clause shall forfeit

all rights in and claims upon the Association and its property and shall not be entitled to a refund of

any proportion of his subscription.

(b) If any member shall fail to pay any entrance fee, annual or other subscription or other sum

payable to the Association within two months of the date when the same became payable then upon

the expiration of such two months such member shall cease to be a member of the Association,

provided, nevertheless that if such member should subsequently seek re-election and shall pay up

all arrears and other monies due by him to the Association the Council shall be entitled to re-elect

him as a member, if still eligible, without requiring payment of any entrance fee which might

otherwise be payable.

And if such member so re-elected is a member of the class referred to in Article 3 (i) (b) (i) hereof,

the Council may in its discretion, but without being under any obligation so to do, issue to such

member on his re-election as aforesaid the appropriate A.B.C. Certificate or Certificates of Circulation


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in the prescribed form in respect of his newspaper and/ or periodical, as the case may be, even

though such Certificate or Certificates may include or cover the period from the date of cessation of

previous membership of such member to the date of his re-election as a member under this Article.

ACCOUNTS

45. The Council shall cause proper books of accounts to be kept with respect to:-

(a) the assets and liabilities of the Association;

b) all sums of money received and expended by the Association and the matters in respect of which

such receipts and expenditure take place; and

(c) all sales and purchases of goods by the Association.

46. The books of account shall be kept at the registered office of the Association or at such other

place or places as the Council shall think fit, and shall be open to the inspection of the members of

the Council during business hours.

47. The Council shall from time to time determine whether and to what extent and at what times and

places and under what conditions or regulations the accounts and books of the Association or any of

them shall be open to the inspection of Members not being members of the Council, and no member

(not being a member of the Council) shall have any right of inspecting any account or book or

document of the Association except as conferred by law or authorised by the Council or by the

Association in General Meeting.

48. At every Annual General Meeting of the Association held in pursuance of Section 166 of the Act,

the Council of Management of the Association shall lay before the Association – (A) a balance sheet


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as at the end of the period beginning with the day immediately after the period for which the

account was last submitted and ending with a day which shall not precede the day of the meeting by

more than six months, or in cases where an extension of time has been granted for holding the

meeting under the second proviso to Sub-section (I) of Section166 of the Act, by more than six

months and the extension so granted; and (B) an income and expenditure account for that period.

Subject to the Provisions of Sections 219 and 222 of the Act, a copy of every balance sheet

(including the income and expenditure account, the auditors’ report and every other document

required by law to be annexed or attached, as the case may be to the balance sheet) which is to be

laid before the Association in General Meeting shall, not less than twenty-one days before the date of

meeting, be sent to every member of the Association and to all persons other than such members

who are entitled to have notices of General Meeting of the Association sent to them.

AUDIT

49. Once at least in every year the accounts of the Association shall be examined and the

correctness of the income and expenditure account and balance sheet ascertained by one or more

properly qualified auditor or auditors.

50. Auditors shall be appointed and their powers and duties shall be regulated in accordance with

the provisions of Sections 224, 225, 226, 227, 229 and 231 of the Act.


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NOTICES

51. (1) A notice may be given by the Association to any Member either personally or by sending it by

post to him to his registered address or (if he has no registered address in the Republic of India) to

the address, if any, within the Republic of India supplied by him to the Association for the giving of

notices to him.

(2) Where a notice is sent by post, service of the notice shall be deemed to be effected by properly

addressing, pre-paying and posting a letter containing the notice, and, unless the contrary is proved,

to have been effected at the time at which the letter would be delivered in the ordinary course of

post. A certificate in writing signed by the Secretary or such other person as the Council may

authorise for the purpose that the letter containing the notice was so addressed, prepaid and posted

shall be conclusive evidence thereof.

52. If a member has no registered address in the Republic of India and has not supplied to the

Association an address within the Republic of India for the giving of notices to him, a notice

addressed to him and advertised in a newspaper circulating in the neighborhood of the registered

office of the Association shall be deemed to be duly given to him on the day on which the

advertisement appears.

53. Notice of every General meeting shall be given in same manner hereinbefore authorised to every

Member except those members who (having no registered address within the Republic of India) have

not supplied to the Association an address within the Republic of India for the giving of notices to

them.


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ADVERTISING POLICY OF

THE GOVERNMENT OF INDIA

(Revised)

ADVERTISEMENT POLICY OF THE GOVERNMENT OF INDIA AND

GUIDELINES FOR EMPANELMENT OF NEWSPAPERS WITH DAVPThe Directorate of Advertising & Visual Publicity (DAVP) is the nodal agency of the Government of

India for advertising by various Ministries and organisations of Government of India including public

sector undertakings and autonomous bodies. The primary objective of the Government in advertising

is to secure the widest possible coverage of the intended content or message through various


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newspapers and journals of current affairs as well as science, art, literature, sports, films, cultural

affairs, etc. which are published daily, weekly, fortnightly or monthly. In releasing advertisements to

newspapers/journals the DAVP does not take into account the political affiliation or editorial policies

of newspapers/journals. However, DAVP would avoid releasing advertisements to

newspapers/journals, which incite or tend to incite communal passion, preach violence, offend the

sovereignty and integrity of India or socially accepted norms of public decency and behaviour.

2. Government advertisements are not intended to be financial assistance to newspapers/journals.

DAVP maintains a list of newspapers/journals approved for release of advertisements by empanelling

acceptable newspapers/journals. DAVP will empanel only such newspapers/journals as are required

for issuing advertisements of the Government of India. Care is taken to empanel

newspapers/journals having readership from different sections of the society in different parts of the

country.

Panel Advisory Committee

3. There is a Panel Advisory Committee (PAC) for considering applications of newspapers/journals for

being empanelled for receiving Government advertisements. This Committee is headed by Director

General, DAVP/Director, DAVP and it includes Addl. Principal Information Officer in the PIB, Press

Registrar, RNI and Deputy Secretary/Under Secretary in the Ministry of Information & Broadcasting

dealing with Print Media. The Committee will also have one representative each from the Association

of big, medium and small newspapers. The recommendations of the Panel Advisory Committee as


249


accepted by the DG/Director, DAVP regarding empanelment of a newspaper is usually final. The PAC

also has the power to consider de-empanelment of a newspaper/journal where warranted.

4. In pursuance of broad social objectives of the Government and for ensuring fairness among

various categories of newspapers/journals, the PAC considers empanelment of newspapers/journals

belonging to the following categories on priority:

a) Small and medium newspapers/journals

b) Language newspapers

c) Newspapers/journals published in backward, remote and border areas.

5. Newspapers/journals are classified into three categories, namely

i) Small, with a circulation of up to 25,000 copies per publishing day.

ii) Medium, between 25,001 and 75,000 copies per publishing day, and

iii) Big, with a circulation of above 75,000 copies per publishing day.

Criteria for Empanelment

6. All newspapers/journals seeking empanelment for the first time should have been uninterruptedly

and regularly under publication for a period of not less than 12 months and should comply with the

provisions of the Press & Registration of Books Act, 1867. Fresh applications for empanelment may

be made any time during the year. However, each case will be considered once in a year only. For

renewal of rate contract, the newspapers are to submit applications in prescribed format by 31st

May of the year to DAVP. The details of the paper like size, language, periodicity, print area and

details of printing press etc. as asked for in empanelment form may be given. Further it must be


250


substantiated that the paper is being published at a reasonable standard. Reasonable standard, inter

alia, means that

a) The print matter and photographs should be legible, neat, clear and without smudges,

overwriting, and tampering.

b) There should be no repetition of news items or articles from other issues.

c) There should be no reproduction of news items or articles from other newspaper/journals without

credit line.

d) Masthead on its front page should carry the title of the newspaper, place, date and day of

publication; it should also carry RNI Registration Number, volume & issue number and price of

newspaper/journal;

e) The newspaper should carry imprint line as required under PRB Act; and

f) Inner pages must carry page number, title of the paper and date of publication.

7. A daily newspaper should furnish issues for preceding four months and weeklies & fortnightlies

must furnish issues of proceeding six months and monthlies should furnish latest 12 months issues.

Regularity

8. The applicant should have published the newspaper on at least 25 days in each month during

preceding 12 months. Weeklies should have published 46 issues during the preceding year,

fortnightlies 24 issues and monthlies 10 issues during the preceding year to be considered being

brought out regularly. The applicant should also furnish a copy of the Certificate of Registration

issued by the RNI in the name of the publisher.


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9. Newspapers/journals having established circulation of more than 75,000 copies per publishing

day, as certified by Audit Bureau of Circulation(ABC) can seek empanelment of their fresh edition

from a new place without having any regular publication for preceding 12 months, but in such cases

empanelment of fresh edition will be only in the lowest slab of circulation. New Editions of small and

medium newspapers will also be empanelled similarly.

10. A newspaper/journal should have a minimum paid circulation of not less than 2000 copies for

being considered eligible for empanelment. However, newspapers/journals in Sanskrit,

newspapers/journals published in backward, border or remote areas or in tribal languages or those

published in J&K need to have substantiated minimum paid circulation of only 500 copies per

publishing day.

11. A newspaper/journal should have the following minimum print area:

Periodicity Print area not less than

Dailies 1520 Std. Col. Cms.

Weeklies, Fortnightlies 700 Std. Col. Cms.

Monthlies 960 Std. Col. Cms.

Exceptions may, however, be made by PAC in the case of newspapers/journals belonging to the

above mentioned category in Sanskrit etc.

12. The empanelment already granted by the DG/Director, DAVP earlier will remain valid for the

duration for which empanelment has been made.


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13. The applicant newspaper/journal should furnish authenticated figures of circulation of ABC, RNI

or Chartered Accountant. However, Chartered Accountant Certificate will be accepted only up to

25,000 copies per publishing day for up to one year only. DAVP will take average circulation for the

preceding one year as certified by ABC, RNI failing which CA (whichever is less).

14. RNI circulation check will be valid for three years unless paper is suspended or declared un

established by RNI. During this period paper seeking renewal of empanelment in the same slab need

not furnish any fresh authentication of circulation. Rate renewal cases showing increase in

circulation warranting higher slab of rate will need to furnish ABC/RNI circulation check certification.

DG/Director, DAVP reserves the right to have figures of circulation checked through its

representatives or through RNI where he/she may so decide.

In rate renewal/empanelment cases, where a three year contract is offered, publishers should submit

to DAVP on or before 31st May each year an Affidavit to the effect that they have submitted Annual

Return to RNI. In the affidavit the latest figures as certified by ABC/RNI/CA will also be indicated.

15. A newspaper if declared unestablished by RNI will be suspended from DAVP empanelment and

recovery will be effected. Resumption will be considered only on receipt of the RNI certifying

circulation.

A newspaper/journal once declared unestablished by RNI will be considered established only from

the year RNI declares it established. The circulation certified by RNI/ABC if found lower than the

claimed circulation will be taken into consideration for recovery.


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Advertising Rate

16. The rate structure for payment against advertisements released by DAVP will be worked out on

the basis of laid down principles. DAVP will work out advertisement rates as per the Government of

India rate structure formula devised by the Rate Structure Committee.

The rates will be related to circulation of a newspaper and will apply uniformly to all newspapers.

The newspaper will enter into rate contract with DAVP accepting the DAVP rates and other terms and

conditions as laid down from time to time to ensure publication of DAVP advertisements as and when

issued to a newspaper.

Renewal of Rate Contract

17. Application for renewal must be submitted to DAVP, complete in all respects, by the due date,

which would be the last day of May of the calendar year in which the empanelment expires failing

which DAVP, may not consider the newspaper for renewal of rate for the concerned year. DAVP will

convey its decision on renewal by 30th September of the relevant year. DAVP will place the rate

renewal application proforma on its Web site http://www.davp.nic.in and newspapers may download

the proforma from internet to apply for renewal of rate contract of their newspaper.Alternately,

newspapers may collect the application proforma from DAVP headquarters or from PIB offices in the

country on their own, well in time. DAVP will make available the application proforma for rate

renewal/fresh applications to associations of big, medium and small newspapers as recognised by


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the Press Council of India. Rate renewal contract will be awarded to newspapers for three years if

circulation for previous year is supported by RNI or ABC.

However, if any newspaper claims increase in circulation with latest RNI or ABC certificate, upward

revision may be considered. The revision of rate (upward/downward) will be considered yearly.

Payment of Advertisement bills

18. DAVP will release payment of advertisement bills in the name of the payee and at the address

given by the newspaper in the application form for renewal of rate contract or fresh application for

empanelment, as the case may be. No change in the payee’s name or adddress will be entertained

during the year of empanelment unless it is justified and found unavoidable or compelling.

19. Every newspaper will be obliged to send one copy of the newspaper on their own carrying DAVP

advertisements, to the client at the address mentioned in the Release Order, failing which payment

for the advertisement may not be considered.

20. Every newspaper will be obliged to submit its advertisement bills, complete in all respect, and

supported with relevant documents, within 30 days of the publication of the advertisement. DAVP

will make every effort to pay the advertisement bill within 60 days of receipt of bill.

21. No newspaper will publish DAVP advertisement without receipt of the relevant Release Order.

Request for a duplicate Release Order by publications will be entertained on merits and on case to

case basis.


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22. The newspaper will be obliged to strictly adhere to the date of publication of DAVP

advertisements as given in the Release Order. Publication of advertisement on dates other than that

given in the Release Order will not be regularised with revalidation of Release Order and no payment

will be made in such cases.

Suspension of newspaper for DAVP advertisements

23. A newspaper will stand suspended with immediate effect if found to have submitted wrong

information in his application or rate renewal proforma; or if found to have discontinued its

publication, changed its periodicity or its title or have become irregular or suspected to have been

indulging in unethical or antinational activities as found by the Press Council of India or if convicted

by a court of law for such activities.

24. Before suspension of a newspaper for DAVP advertisements on grounds of unethical practices,

anti-national activities, violation of the norms of decency as prescribed by the Press Council of India,

such newspapers will be given due hearing by the DAVP and a final view will be taken by DAVP.

25. If a newspaper refuses to accept and carry an advertisement issued by DAVP on behalf of the

Ministries/Departments of Government of India, public sector undertakings and autonomous bodies

on persistent basis, the newspaper may be suspended for a period up to six months by DG/Director,

DAVP.

Release of Advertisements

26. As soon as requisitions for release of advertisements are received from various Ministries and

Departments as also from public sector undertakings and autonomous bodies, DAVP will prepare a


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suitable media list keeping in view the content, the target audience or the advertisement and

availability of funds after consideration of the recommendations of the client.

27. DAVP will ensure availability of funds before the advertisements are released, especially in the

case of paying clients. The Ministries and Departments, which are required to pay advance deposit

for release of their advertisements, will be requested to do so by depositing the required funds as

per extant orders of the Government in this regard.

Exceptions

28. Notwithstanding any of the provisions mentioned above, DG/Director, DAVP, as Chairman of the

Panel Advisory Committee, will have discretion to grant provisional empanelment to a newspaper,

subject to approval of the PAC, for a period of six months or till the next meeting of the PAC if the

newspaper has completed all the formalities required for empanelment and otherwise found suitable

for issue of Government advertisements.


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RULES &

RESOURCES

BYLAWS & RULES


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ABC Bylaws

INDEX

ARTICLE 1 — ObjectsARTICLE 2 — Membership Qualifications and Obligations

2.1 Classes and Obligations of Membership

2.2 Eligibility for Membership

2.3 Forced Combinations

2.4 Periodicals Selling Advertising as a Unit

2.5 Member Representative, Proxy Execution

2.6 Application for Membership — All

2.7 Application for Publisher Membership

2.8 Publisher Duty to Install and Maintain Records

2.9 Transfer Between Divisions

2.10 Notice of Changes

2.11 Paid Circulation Defined

2.12 Calculating Percentage of Paid Circulation

2.13 Provisional Membership

2.14 Publisher's Statements - Filing and Certification

2.15 Access to Records


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2.16 Suspension of Publisher's Statement and Audit Report Service

2.17 Membership Certificates

2.18 Waiver of Damages and Indemnification

ARTICLE 3 — Dues and Service

3.1 Dues Obligation

3.2 Dues by Classification

3.3 Report Service and Audit Costs

3.4 International Publications

3.5 Publications Indebted to ABC

3.6 Adjustment of Dues

3.7 Ownership of Copyright and Indemnification

ARTICLE 4 — Board of Directors

4.1 Responsibility, Vacancies

4.2 Membership Representation

4.3 Nomination and Election

4.4 Powers

4.5 Meetings, Quorum, Attendance

4.6 Committees


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4.7 Special Investigation

4.8 Indemnification

ARTICLE 5 — Officers

5.1 Board Officers

5.2 Chair of the Board

5.3 Secretary

5.4 Treasurer

5.5 President and Managing Director

5.6 Bonding Officers or Employees

5.7 Removal from Office

ARTICLE 6 — Membership Meetings

6.1 Time and Place of Annual Meeting

6.2 Votes, Proxies

6.3 Quorum

6.4 Resolutions

6.5 Reports

6.6 Special Meetings

6.7 Procedures


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ARTICLE 7 — Offenses and Punishments

7.1 Vote Required for Censure, Probation, Expulsion, or Readmission

7.2 Offenses

7.3 Charges by a Member

7.4 Charges by the Managing Director

7.5 Probation

7.6 Sanctions

7.7 Censure

7.8 Expulsion

7.9 Appeal of Board Decisions

ARTICLE 8 —Appeals

8.1 Appeal to Board of Directors

8.2 Procedure

ARTICLE 9 — Resignations

9.1 Publisher

9.2 Non-Publisher

9.3 Release of Right to Assets

9.4 Reinstatement of Membership


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ARTICLE 10 — Exceptions

10.1 To Bylaws and Rules

10.2 Procedure

10.3 Vote Required

ARTICLE 11 — Amendments

11.1 Bylaws in Force

11.2 Change in Bylaws and Rules

ARTICLE 12 — Applicable Law

12.1 Choice of Law

12.2 Choice of Forum

12.3 Severability

12.4 Compliance with Law


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Article 1 - Objects

The objects of the Audit Bureau of Circulations (alternatively, the "Bureau" and "ABC") shall be to

issue standardized statements of circulation data or other data reported by a member; to verify the

figures shown in these statements by auditors' examination of any and all records considered by the

Bureau as necessary; and to disseminate data for the benefit of advertiser members, advertising

agency members and other members interested in facts on the advertising and publishing industry.

Each member's Statement and each Audit Report issued by the Bureau shall embrace figures and

facts bearing on the quality as well as the quantity of circulation data or other data reported. The

figures in the Audit Report shall be those verified by Bureau auditors. Facts, without opinion, to be

reported

Article 2 - Membership Qualifications and Obligations

2.1 Classes and Obligations of Membership

(a) There shall be seven classes of membership as follows:

Advertisers.

Advertising Agencies.

Associates.

Business Publication Publishers.

Farm Publication Publishers.


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Magazine Publishers.

Newspaper Publishers.

(b) Members shall abide by all of the published by laws, rules, policies and practices of the Bureau.

Associate members do not have voting rights.

2.2 Eligibility for Membership

(a) Advertisers: Any individual or entity that advertises shall be eligible for membership.

(b) Advertising Agencies: Any individual or entity that conducts an advertising agency or media

buying service shall be eligible for membership.

(c) Associates: A parent company of an ABC publisher member or any individual or entity that

requires circulation information or other ABC data or services from ABC's subsidiaries may apply for

associate membership.

(d) Publisher Classes: Any individual or entity that publishes a publication eligible for membership in

one of the publisher classes under subparagraphs (1) through (4) of this subsection shall be eligible

for membership. Except in the case of publications admitted to associate membership by the Board

of Directors, a publication otherwise eligible to membership shall not be admitted to membership

except as a publisher member, and a publication ineligible for a membership as a publisher shall not


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be eligible to membership in any other class. All reference to a publisher member or membership for

a publication in these bylaws shall mean the legal entity holding membership.

Except as otherwise provided in these bylaws, a separate membership shall be taken out by a

publisher member for each publication

(1) Business Publication Publishers - Any individual or entity that publishes a business publication

shall be eligible for membership.

To qualify for regular membership:

(a)Publications reporting on the Paid Circulation Form shall have 70 percent or more of the

total circulations qualify as paid circulation.

(b)Publications reporting on the Paid and Qualified Non-Paid Circulation Form shall not be

required to have a minimum amount of paid and/or non-paid direct request circulation. The

provisions of Bylaw 2.13 Provisional Membership do not apply to publications reporting on

this form.

(2) Farm Publication Publishers — Any individual or entity that publishes a farm publication shall be

eligible for membership. The provisions of Bylaw 2.13 Provisional Membership do not apply.


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(3) Magazine Publishers — Any individual or entity that publishes a magazine shall be eligible for

membership. The Bureau shall determine the manner and form in which magazine publishers shall

report and analyze their circulation.

The provisions of Bylaw 2.13 Provisional Membership do not apply.

(4) Newspaper Publishers — Any individual or entity that publishes a newspaper with paid circulation

as defined by these bylaws shall be eligible for membership.

A newspaper that meets the requirements of Bylaw 2.13 may be a provisional member.

(e) Transfer of membership: Membership shall be nontransferable.

(f) Revision of membership eligibility requirements:

(1) Membership eligibility requirements may be determined only by the Board of Directors.

(2) Prior to any revision of the membership eligibility requirements of a publisher division, the Board

of Directors shall submit the proposed revision in writing to the members of the division affected for

an advisory vote by mail ballot or at an annual divisional meeting.

(3) If an advisory vote by mail ballot does not favor the proposed revision, the proposed revision will

be scheduled for discussion at the next annual meeting of the division affected.




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2.3 Forced Combinations

A newspaper, selling national advertising or subscriptions in forced combination with another

newspaper or newspapers in the same city of publication or city zone, shall not be admitted to or

continued in membership in the Bureau unless a membership is taken out and maintained for each

of said newspapers regardless of frequency of publication.

2.4 Periodicals Selling Advertising as a Unit

When all advertising in two or more periodicals owned by the same person or entity is sold as a unit,

such periodicals may be admitted under one membership. When all advertising in two or more

periodicals owned by different persons or entities is sold as a unit separate memberships will be

required. In the case of separate memberships, each of said members shall be jointly and severally

liable to discharge the combined obligations incident to the membership of each of them in the

Bureau. In both cases a combined Publisher's Statement and a combined Audit Report shall be

issued and the dues shall be computed upon the combined distribution.

2.5 Member Representative, Proxy Execution

(a) Any individual or entity admitted to membership in the Bureau shall, at the time of admission,

designate in writing and file with the Bureau on forms to be furnished by the Bureau the name of a

member representative, who shall, at the time of appointment and so long as being the member


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representative, is employed by, and actively engaged in the operation of the member. The member

representative shall be authorized and empowered to act in all dealings with the Bureau as well as to

vote membership at all annual or special meetings of the Bureau. A member may change the

member representative at any time by filing with the Bureau a certificate canceling the authority of

such member representative, and designating some other person to act as member representative.

(b) Nothing contained in this bylaw shall be considered to limit the right of a member to execute a

proxy to any person other than the member representative to vote at any meeting of the Bureau,

but in the absence of such proxy such member representative shall be deemed to have full voting

rights.

2.6 Application for Membership-All

Application for membership shall be made on forms provided by the Bureau and all applicants shall

therein agree to abide by the published bylaws, rules, policies and practices of the Bureau and all

amendments and additions that may in due form be made thereto. An affirmative vote of at least a

majority of all members of the Board of Directors shall be required to elect an applicant to

membership. This vote may be taken by mail ballot or at any regular or special meeting of the Board

of Directors.


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2.7 Application for Publisher Membership

(a) Each applicant for publisher membership shall, with the application, deposit with the Bureau a

sum of money equivalent to the estimated cost of the initial audit. The estimated cost shall be

determined by the managing director. Within a reasonable time, the managing director shall present

the application to the board for election and shall cause a preliminary examination of the books and

records of the applicant to be made. After election, the release of an initial audit shall constitute

qualification and acceptance of membership of the applicant. A publication applicant, upon

acknowledgment by ABC of the receipt of both the application and the initial audit deposit, may

publicize the fact of application only. If, within one year from date of application an initial audit has

not been completed and released, the managing director may cancel the application, and

communicate the cancellation to ABC's membership.

(b) The cost of preliminary examinations shall be included in the cost of the initial audit.

(c) If books and records are inadequate at time of the preliminary examination, the applicant shall

agree to immediately install and maintain records adequate in accordance with the Bureau's

requirements. If the applicant refuses to make such agreement or the agreement has not been

carried out at the time of the next attempt at audit, the application shall be rejected and deposit

made with the application shall be forfeited.


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2.8 Publisher Duty to Install and Maintain Records

(Also see Rule C 5.19/Rule C 105.19 Hawker (Street) Sales.)

It shall be the duty of each publisher member to install, maintain and make available to the Bureau

auditors at all times, true and correct records of circulation and other data, capable of being audited

in accordance with the established auditing practices of the Bureau.

Publisher members may sell copies in quantities through agents, distributors and wholesalers,

independent contractors or other third-parties, however, the publisher shall remain responsible for

the accuracy, completeness and accessibility of the records maintained by such organizations as

though the records were maintained by the publisher.

Circulation data reported in Publisher's Statements that cannot be substantiated because of the

absence or unavailability of adequate records shall be subject to deduction in the Audit Report.

2.9 Transfer between Divisions

(a) Any member publication seeking transfer to another publisher division shall submit a written

request for transfer to the managing director. The request shall include special reasons for the

transfer, such as (but not limited to): change of format; change of nature of type of publication;

change in editorial or advertising policy.


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(b) The request shall be presented to the Board of Directors for approval, accompanied by a

recommendation of the managing director for such terms and conditions as may be deemed

desirable.

2.10 Notice of Changes

Where a change occurs in a publication for which a publisher holds a membership, such as (but

without limitation to the following): change of name; change of format; change of the nature or type

of publication, and similar changes which result from merger with another publication, acquisition of

one or more other publications, being acquired by one or more other publications; or otherwise, the

managing director shall be notified thereof in writing by the publisher member. If, after investigation,

the managing director determines that the changes are not substantial, it shall be so reported, and

Publisher's Statements and Audit Reports of the publication shall continue without interruption or

change in the membership. If the managing director determines that the change or changes are

substantial, he shall so report to the publisher of the publication involved. Thereupon the procedure

for application for membership in Bylaws 2.6 and 2.7 shall be followed. No Publisher's Statements or

Audit Reports shall be released; no claim of membership shall be made by the publication, until the

release of the initial audit.


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2.11 Paid Circulation Defined

Future Bylaw Change Alert:

As of October 1, 2010, Bylaw 2.11 Paid Circulation Defined will contain updated rule language.

A publication with paid circulation is hereby defined to be one of which 70 percent or more of the

total distribution during a regular six-month Publisher's Statement period (ended March 31 or

September 30 for all newspapers and June 30 or December 31 for all magazines and farm

publications published outside of Canada) (ended March 31, June 30, September 30 or December 31

for farm publications published in Canada and all business publications) qualifies as paid circulation

under the standards of the Bureau. For newspapers, third party sales are to be excluded from paid

circulation for membership eligibility purposes but should be included in the calculation as an

element of total distribution. For business publications also see Bylaw 2.2(d)(1)(b).

2.12 Calculating Percentage of Paid Circulation

For purposes of calculating the percentage of paid circulation, checking copies to advertisers and

advertising agencies, plus an average of not to exceed 500 copies per issue for promotion copies to

advertisers, prospective advertisers and advertising agencies, shall not be included in the total

distribution.


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2.13 Provisional Membership (Newspapers Only)

No newspaper shall be admitted to or retained in publisher membership in the Bureau unless it has

and maintains paid circulation in accordance with the bylaws and rules of the Bureau except as

follows:

(a) Any applicant for newspaper membership whose paid circulation is at least 50 percent but less

than 70 percent of the total distribution as defined in Bylaw 2.11 may be admitted to provisional

membership on the affirmative vote of the Board of Directors. During the period of provisional

membership the Publisher's Statements and Audit Reports shall indicate the provisional

membership. Such provisional membership shall have all the privileges and obligations of a regular

member. Such provisional member must agree, as a condition of admission to provisional

membership, that the publication will qualify for regular membership under the definition in Bylaw

2.11 not later than the period covered by the sixth regular six-months' Publisher's Statement filed by

the publication following the date of admission to provisional membership, or that in the event the

publication does not qualify for regular membership under the definition in Bylaw 2.11 as provided

above, the provisional membership in the Audit Bureau of Circulations will thereupon terminate

without further action.

(b) Any newspaper that has maintained a paid circulation of 70 percent as defined in Bylaw 2.11 for

at least one complete audit period and subsequently drops below 70 percent paid circulation in

either a Publisher's Statement or an Audit Report but has at least 50 percent paid circulation, shall


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immediately upon notification in writing by the managing director, without the requirement of any

action by the Board of Directors, cease to be a member and shall become a provisional member as

defined in subparagraph (a) of this section. Such provisional member may qualify for regular

membership by maintaining 70 percent of its total distribution as paid circulation for a period of not

less than three months, but must qualify not later than the sixth regular six-months' Publisher's

Statement. If the publication does not so qualify or if the publication drops below 50 percent paid

circulation in either a Publisher's Statement or an Audit Report, membership in the Audit Bureau of

Circulations, provisional or otherwise, shall thereupon terminate, without further action.

(c) Any of the foregoing provisions of this section to the contrary notwithstanding if a former

newspaper member of the Audit Bureau of Circulations reapplies for membership as a publisher

member within a three year period after termination of the former membership, such former

member shall be required to have a paid circulation as defined in Bylaw before being readmitted to

membership.

(d) The membership of a publisher member qualifying as an association publication under the rules

and standards; or a publisher member which fulfills subscriptions to members of an association,

organization or society under the rules and standards, shall be automatically terminated without

further action, if full compliance with the applicable rules and standards is not effected on the date

of commencement of the second membership year following the period covered by the initial audit.


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2.14 Publisher's Statements-Filing and Certification

Publisher members shall file with the Bureau for prompt release by the Bureau true statements of

circulation in accordance with the ABC bylaws and rules for semi-annual or such other periods as

may be determined by the Bureau.

These statements must be signed by and certified by the senior circulation executive and by the

publisher or an individual in executive management (e.g., President, CEO, etc.) as follows, "We

certify that to the best of our knowledge all data set forth in this Publisher's Statement are true and

report circulation in accordance with Audit Bureau of Circulations Bylaws and Rules." These

Publisher's Statements shall be audited by the Bureau in accordance with its rules.

2.15 Access to Records

For the purpose of accomplishing the objects of the Bureau, the Bureau and its subsidiaries shall

have the right of access to all books and records of publisher members deemed necessary by the

Bureau. This right of access may be exercised at any time not only for the purpose of making an

audit but also for the purpose of verifying a detail or details of a Publisher's Statement submitted to

the Bureau, whether that Publisher's Statement has been released or not; or for the purpose of

investigating the accuracy of an Audit Report already released; or for obtaining information which, in

the opinion of the managing director, may be pertinent to a future Publisher's Statement or Audit

Report. Publisher members shall also be responsible for maintaining the Bureau's right of access to


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records required for the purposes listed above that is maintained by other organizations used by the

member to sell and distribute their publications. All such information so obtained, together with

transcripts of any such books and records, work sheets, memoranda, communications to the Bureau

and its subsidiaries, and other information in the possession of the Bureau and its subsidiaries

pertaining to an Audit Report or Publisher's Statement, shall be confidential and used solely for the

above purposes, and shall not be available or used for any other purpose except by authority of the

Board of Directors.

2.16 Suspension of Publisher's Statement and Audit Report Service

(a) No Publisher's Statement shall be released nor shall an audit be made when it has been

determined by the auditors of the Bureau that the necessary books and records of a publisher

member are not accessible to the auditors are incomplete or inaccurate that an audit cannot be

made in accordance with the established auditing practices of the Bureau.

(b) If, owing to the absence, incompleteness or inaccuracy of publisher's records, an audit cannot be

made, or a Publisher's Statement filed, service on the publication shall be suspended and the

publisher shall be required to sign an agreement substantially as follows:

Owing to the condition of the circulation records of ..... making an audit (or filing of a Publisher's

Statement) for the ..... months ended ..... impossible, we, the undersigned, agree to install and

maintain records according to ABC requirement.


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We further agree to continue the payment of our dues during the period of suspension of service. It

is our understanding that the Bureau will make an audit (provided proper records have been

maintained for a period of at least ..... months ended with a calendar quarter) in accordance with an

auditor's regular itinerary for the area.

It is understood that, because an audit cannot be made at this time (or records are not available to

permit the filing of a Publisher's Statement), all report service will be suspended until the

Reinstatement Audit has been made and released.

(Signed).........................................Publisher

Should publisher refuse to sign this agreement, the publication shall be subject to such penalty as

may be determined by the Board of Directors.

(c) When service on a publication is suspended under the provisions of Paragraph (b) of this section,

audit shall be attempted at the earliest date practicable under the terms of the agreement made by

the publisher. If, at that time, audit is again impossible, the situation shall be reported to the Board

of Directors for such action as the board may deem proper.


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2.17 Membership Certificates

The Bureau shall issue a membership certificate to each member. The certificate shall show the date

of admission to membership and in case of loss or destruction of such certificate a new certificate

may be issued. When a membership is terminated the certificate shall be returned to the Bureau.

2.18 Waiver of Damages and Indemnification

(a) Purpose and Scope. To maintain the economic well-being of the Bureau for the benefit of the

membership as a whole, the following provisions shall constitute a condition of membership, shall

bind each member (and successor) and shall be for the direct protection of the Bureau (including its

directors, officers, employees and agents).

(b) Limited Damage Waiver. Each member waives any right to assert claims for money damages

against the Bureau or its subsidiaries for any action, negligence or breach relating to its performance

or nonperformance of its activities or services, except that this waiver shall not apply to damages

that are determined by final adjudication to have arisen from intentional misconduct on the part of

the Bureau or its subsidiaries in verifying and disseminating erroneous circulation data or other data.

In no event, without limiting the foregoing waiver, shall the Bureau or its subsidiaries be liable for

damages which are punitive or multiplied. This provision shall be without prejudice to members


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seeking damages against other individual members or third parties, but members are expected to

act with diligence to assert any grievances promptly so as to avoid incurring any substantial losses.

(c) Member Suits. Members may assert claims or actions for nonmonetary relief against the Bureau

or its subsidiaries, but each member shall exercise the rights and remedies provided in the bylaws

and rules. A member shall not make or bring any claim, suit, or proceeding against the Bureau or its

subsidiaries until after the member has exhausted all rights and remedies provided under the bylaws

and rules. Any member who brings an action against the Bureau or its subsidiaries or whose actions

cause action to be taken against the Bureau of its subsidiaries shall fully reimburse the Bureau and

its subsidiaries for all costs and expenses (including reasonable attorneys' fees) that the Bureau or

its subsidiaries incurs, unless the member's action is successful in establishing a right to the relief

sought.

(d) Indemnification. A member shall fully reimburse and indemnify the Bureau and its subsidiaries

for all costs and expenses the Bureau and its subsidiaries incurs, including, without limitation,

reasonable attorneys' fees and all sums paid by way of settlement, judgment, or other disposition, if

the Bureau or its subsidiaries are named as a defendant, are required to respond to discovery, or are

otherwise required to participate in litigation, disputes, investigations, regulatory actions, regulatory

compliance, or any other proceedings relating to such member.


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(e) Enforcement. Any costs and expenses (including reasonable attorneys' fees) incurred by the

Bureau or its subsidiaries to successfully enforce these provisions against any member shall be

reimbursed by the member of the Bureau.

(f) Existing legal rights. The provisions of this bylaw shall supplement whatever rights and

protections, including common law rights to contribution or indemnification, that the Bureau and its

subsidiaries may otherwise have by separate agreement or operation of law, but in no event shall

the Bureau and its subsidiaries be entitled to more than a full recovery in any claim for

reimbursement for a loss, cost or expense.

Article 3 - Dues and Service

3.1 Dues Obligation

Members of each class shall pay dues computed on an annual basis as well as the cost of the

services each member receives on the basis hereinafter specified in this Article.

3.2 Dues by Classification

(a) Dues for each class of members shall be set by the Board of Directors, subject to the following

provisions:

(1) Advertisers


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Separate annual dues may be set for National and Regional Advertiser members.

(2) Advertising Agencies

Annual dues for Advertising Agency members, including media buying services, shall be based either

on the total print media billings during the preceding calendar year, or an estimate of total print

media billings in the year to which dues billings apply, at the option of the member.

(3) Publishers

Annual dues for publishers shall be payable quarterly in advance, with the exception of dues of

newspapers audited every other year, in which case the dues shall be payable semi-annually in

advance, based on total distribution as shown in the latest released regular Publisher's Statement.

(4) Newspapers Audited Every Other Year

The yearly dues of newspapers audited every other year shall be one-half of the yearly dues for

newspapers audited every year.

(5) Weekly Newspaper Group Audit Plan

The yearly dues of urban weekly newspaper members of a group audit plan shall be one-half of the

yearly dues for weekly newspapers audited every year. Yearly dues of nonurban newspaper

members of a group audit plan shall be one-quarter of the yearly dues for weekly newspapers

audited every year.


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(6) Associate Members

The annual dues of Associate Members may be set at different amounts, depending upon the nature

of the activities of such members.

(b) A schedule of dues shall be on file at the offices of the Audit Bureau.

3.3 Report Service and Audit Costs

(a) Standard Report Service. Members shall receive reports and services, as follows:

(1) Advertiser, Advertising Agency and Associate Members shall be entitled to receive service

in accord with the schedule on file at the office of the Bureau.

(2) Publisher Members shall receive report service provided for in B 4.10 of the rules.

(3) Newspaper Supplements.

Publications qualifying for associate membership as newspaper supplements shall receive semi-

annual Newspaper Supplement Statements which shall report only a summary of the average total

paid circulation and the average unpaid distribution of member newspapers of the Bureau with

which the supplement is distributed and as reported in the distributing newspapers' Publisher's

Statements. The records of newspaper supplement associate members shall be subject to audit at


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any time and to the extent determined necessary by the Bureau's management or the Board of

Directors.

(4) Consolidated Newspaper Groups for which consolidated newspaper statements are issued

under C 6.2/C 106.2, shall receive the same service as that of publisher members under B 4.10.

(b) Additional Report Services. In addition to the annual dues paid, each member of the Bureau

may purchase reports and services at rates that may be established by the Bureau from time to

time.A schedule of the cost of reports and services shall be on file at the office of the Bureau.

(c) Audits. In addition to annual dues, each publisher member shall pay the cost of the audit and

such other costs as may be required by the rules and standards of the Bureau. The hourly rates to be

used in computing the costs of audits to publishers shall be established by the Bureau from time to

time. An amount comparable to the cost of the last audit, based on the hourly field and house

auditing rates in effect at the time of billing, shall be payable in advance, this amount to be applied

against the cost of the next audit. For purposes of this payment, all publication members other than

weekly newspapers audited every other year and weekly newspapers participating in a group audit

plan shall be billed quarterly for advance audit cost deposits. Weekly newspapers audited every

other year shall be billed semi-annually for advance audit cost deposits. Individual newspaper

members of weekly newspaper group audit plans shall be billed semi-annually for advance audit cost

deposits until they have been billed four times subsequent to the date of the most recently released

audit. Such billings will be discontinued until the release of their next audit. Any difference between


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the amount paid and the actual cost of the audit will be adjusted after the audit is released and

whenever a final audit is made following a resignation under Bylaws Article 9. Any direct auditing

cost paid by the resigning member but not actually incurred in such final audit will be refunded to

such resigning member, provided all other charges and dues have been paid to the Bureau.

3.4 International Publications

Publications outside the United States and Canada shall pay the extra cost involved over the amount

of dues applicable to auditing service, prorated among the publications in the respective localities.

3.5 Publications Indebted to ABC

No Publisher's Statement shall be released or audit made of a publication delinquent in dues or

otherwise indebted to the Bureau.

3.6 Adjustment of Dues

When, in the judgment of the Board of Directors, the regular dues from the members for any fiscal

period are in excess of, or less than, the amount necessary for the operation of the Bureau, exclusive

of the cost of services and audits, the Board of Directors may, for the succeeding fiscal period, revise

the schedule of dues to meet more nearly the actual cost of the operation of the Bureau, taking into

account the excess or deficiency, as the case may be, of dues previously paid.


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3.7 Ownership of Copyright and Indemnification

(a) The members agree that title to all data which the members supply to the Audit Bureau of

Circulations is assigned to and becomes the property of ABC. The Bureau shall obtain and retain

ownership of its copyright and its copyrighted materials in whatever form disseminated, or from

whatever source the copyrighted data was originally acquired.

(b) Any member furnishing circulation and other data to ABC, as is periodically required under the

terms of being a member, or, to the Bureau's Data Bank, or any member being furnished, supplied or

sold, with or without compensation, any data from the Bureau's Data Bank, is subject to the following

provisions:

(1) ABC obtains legal title to all data supplied by members by an automatic assignment of title to the

data from each member to ABC. ABC shall retain legal title to all data furnished to members.

(2) Members are granted the non-exclusive legal right to use any data or other publication protected

or owned by ABC only in accordance with the terms set forth specifically in the Publicity Rules and

only in accordance with all other bylaws, rules and policies. ABC shall retain the exclusive copyright

to such data. The Publisher's Statements, Audit Reports and any report furnished to a member or

members that is published by ABC incorporating data from any source shall bear at least the first

sentence of the following inscription:


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Copyright, Year (of publication) Audit Bureau of Circulations. All rights reserved. No part of this

report, whether in written form or on magnetic tape or transmitted electronically, may be

reproduced, used or transmitted in any form or by any means, without express written permission of

the publisher, Audit Bureau of Circulations, 900 North Meacham Road, Schaumburg, Illinois 60173-

4968.

(3) Members either supplying or receiving data agree to indemnify ABC against all loss, liability,

damage and expense arising out of any claim of inaccuracy or error in such information, including

but not limited to a claim by any other member reported in any form or by any other user of data

from the ABC Data Bank.

Article 4 - Board of Directors

4.1 Responsibility, Vacancies

The control and management of the Bureau shall be vested in a Board of Directors consisting of 36

members who shall be individuals employed by and actively engaged in the operations of a member.

These directors shall serve without salary and shall be elected for a term of two years and until the

election and qualification of their successors. Any vacancy occurring may be filled by a majority vote

of the directors present at any regular or special meeting of the Board of Directors. The director so

elected or chosen to fill the vacancy shall serve until the next annual meeting of the Bureau. At such


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annual meeting the unexpired term, if any, of the vacant directorship shall be filled in accordance

with the provisions of Bylaw 4.3.

4.2 Membership Representation

For carrying out the objects of the Bureau, the different classes of voting members will be divided

into the following divisions:

Advertiser Division; Advertising Agency Division; Newspaper Publisher Division; Magazine Publisher

Division; Farm Publication Publisher Division; and Business Publication Publisher Division

The Board of Directors shall consist of representatives from each division as follows:

Advertiser & Advertising Agency Divisions: 19 members

Advertiser Division — at least eight members.

Advertising Agency Division — at least seven members.

There shall be a combined total of sixteen U.S. Advertiser and Advertising Agency member

representatives and three Canadian Advertiser and/or Canadian Advertising Agency member

representatives on the ABC Board of Directors.

Publisher Divisions: 17 members


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Newspaper Publisher Division — eight members.

Magazine Publisher Division — five U.S. members.

Farm Publication Publisher Division — one U.S. member.

Business Publication Publisher Division — two U.S. members.

Magazine Publisher Division, Farm Publication Publisher Division, and Business Publication

Publisher Division, jointly — one member identified as the Canadian Periodical Publisher

Director (who shall be a Canadian member of one of these three divisions).

For the purpose of choosing the eight newspaper directors to the Board of Directors, the following

classes of newspaper membership shall exist:

Class 1 — All Newspapers published in Canada.

Class 2 — Daily Newspapers at-large published in the U.S.

Class 3 — Daily Newspapers at-large published in the U.S.

Class 4 — Daily Newspapers having 250,000 or more net paid circulation published in the U.S.

Class 5 — Daily Newspapers having from 100,000 to 250,000 net paid circulation published in

the U.S.

Class 6 — Daily Newspapers having from 25,000 to 100,000 net paid circulation published in

the U.S.


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Class 7 — Daily Newspapers having less than 25,000 net paid circulation published in the U.S.

Class 8 — All Weekly Newspapers excluding newspapers published in Canada (newspapers

published less than four times a week).

One director shall be from each of the above classes. Class 1, 2, 3 and 4 directorship positions expire

on even years; while class 5, 6, 7 and 8 directorship positions expire on odd years.

4.3 Nomination and Election

(a) Nominations Generally. At or prior to the annual meeting, the members shall meet, and voting

members shall nominate and elect candidates to succeed the directors described in Bylaw 4.2 whose

respective terms will expire.

(1) All nominations shall be made by the members of the respective divisions or special nomination

groups in either one of the following ways:

(a) In writing addressed to the secretary at Bureau headquarters and received not later than 60 days

prior to the opening session of the annual meeting, stipulating the name of the nominee, the

directorship for which the nomination is made, and bearing the signatures of the nominator and a

seconder, both eligible to vote at the group or divisional meeting at which the vote on the

nomination shall be taken.


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The secretary shall notify all members eligible to vote at each divisional meeting in the notice of the

annual meeting to be sent to said members as hereinafter required by Bylaw 6.1 of the name of

each nominee so nominated, along with biographical data of each nominee.

(b) From the floor of the divisional or group meeting from members of the respective division or

special nomination group present in person or by proxy and who are eligible to vote. All nominations

shall stipulate the directorship for which the nomination is made.

(2) All of the members of each respective membership division or group present in person or by

proxy and eligible to vote, shall be eligible to nominate and vote on the election of all of the directors

to be elected to represent their respective division or group, except:

(b) Exceptions.

(1) Class 2, 3, 4, 5, 6, & 7 Newspaper Publisher Directors constitute separate nominating

groups within the Newspaper Division, and shall be eligible to nominate and to vote on the

nomination of the directors representing their respective class.

(2) Weekly Newspaper Director. Only weekly Newspaper Publisher members (Class 8), who shall

constitute a separate nominating group within the Newspaper Division, shall be eligible to nominate

and vote on the nomination of the Weekly Newspaper Publisher director. Weekly Newspaper

Publisher members shall not be eligible to nominate or to vote on nominations of the other directors

representing the Newspaper Publisher Division.



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(3) Canadian Advertiser, Advertising Agency, and Newspaper Publisher Directors. Only the

Canadian members of the Advertiser, Advertising Agency and Newspaper Publisher Divisions,

respectively, who shall constitute separate nominating groups within each of their respective

divisions, shall be eligible to nominate and vote on the nomination of the Canadian directors

representing their respective divisions. Canadian Advertiser, Advertising Agency and Newspaper

Publisher members shall not be eligible to nominate or vote on the nomination of the other directors

representing their respective divisions.

(4) Canadian Periodical Publisher Director. Only the Canadian members of the Magazine

Publisher Division, Farm Publication Publisher Division and Business Publication Publisher Division,

who shall collectively constitute a separate nominating group, shall be eligible to nominate and vote

on the nomination of the Canadian director to represent those divisions jointly who shall be referred

to as the Canadian Periodical Publisher director. The Canadian members of the Magazine Publisher

Division, Farm Publication Publisher Division and Business Publication Publisher Division shall not be

eligible to nominate or vote on the nomination of any other directors.

(c) Designated Election. Each director's position to be elected shall be identified by the secretary

as a particular directorship. Each nomination made by the membership shall indicate the

directorship for which the nomination is placed. Elections for each directorship shall be held between

only those candidates nominated for the particular directorship.


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(d) Election Standard. The candidate or candidates nominated as hereinabove provided receiving

the highest number of votes from the members eligible to vote, shall be declared the elected

representative of each respective division or separate nominating group.

4.4 Powers

The Board of Directors shall have the power to make, publish and enforce such rules and standards

as they may deem necessary for the proper conduct of the business of the Bureau. Such rules and

standards shall be in full force and effect until repealed, modified, altered or amended by the Board

of Directors. Any such rule or standard may also be repealed, modified, altered or amended by a

majority of the members present in person or by proxy, by written ballot, at any regular meeting of

the members of the Audit Bureau of Circulations or at any special meeting called for that purpose,

provided that the proposed repeal, modification, alteration or amendment is set forth in the notice of

the meeting, sent to all members as required by Bylaws 6.1 and 6.7.

4.5 Meetings, Quorum, Attendance

The annual meeting of the Board of Directors shall be held immediately following the adjournment of

the annual meeting of the members. Regular and special meetings of the board shall be held upon

the call of the chairman of the board or of any five members of the Board of Directors. Ten days

notice of the time and place shall be given in writing by the secretary to all directors of the holding

of any board meeting. A majority of all members of the board shall constitute a quorum. Any director


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who shall fail to attend at least two meetings during any 12-month period following election to the

board shall be dropped from membership on the board by board action unless the director petitions

the board for an exception to the application of this bylaw and such petition for an exception is

approved by the board. Any director who shall cease to be employed by and actively engaged in the

operations of a member, shall be dropped from membership on the board by board action. Directors'

meetings, either regular or special, may be held within or without the State of Illinois.

4.6 Committees

The Board of Directors shall create such committees as may be necessary for carrying on the work

and accomplishing the objects of the bureau, the members of such committees and chair thereof to

be appointed by the chair of the board subject to the approval of the Board of Directors. The

members of any special investigation committee, as referred to in Bylaw 4.7, shall be appointed and

the chair thereof designated by the chair of the board

4.7 Special Investigation

(a) When and as a special investigation of the circulation covered by a Publisher's Statement or an

Audit Report is requested by a member or when the managing director is of the opinion that a

special investigation of the circulation covered by a Publisher's Statement or Audit Report is

advisable or necessary, then and in either of such events it shall be the duty of the managing

director to advise the chair of the board that such request has been made or that such special


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investigation is advisable or necessary. The chair of the board shall forthwith appoint a committee to

be designated as a special investigation committee consisting of three members. The chair of the

committee shall be a member of the Board of Directors and the other two may be selected from

either the Board of Directors or from the membership outside the Board of Directors. It shall be the

duty of such committee to consult with and advise the managing director as to whether or not in any

particular case a special investigation shall be made and to fix and determine the terms and

conditions under which it shall be made.

(b) Each publication which requests an investigation shall make an advance deposit against the cost

of the special investigation, in the amount determined by the special investigation committee.

(c) The direct and indirect costs of the special investigation shall be allocated as follows:

(1) If the deductions made are less than 1% of the publication(s) on which the investigation is being

requested, the publication(s) that requested the investigation shall bear the entire cost.

(2) If the deductions made are more than 1% but less than 3% on this publication(s) on which the

investigation is being requested, the publication(s) that requested the investigation shall bear 50%

of the audit cost of the other publication(s) plus the entire cost of their own audit.

(3) If the deductions made are 3% or more on the publication(s) on which the investigation is being

requested and 3% or more on the publication(s) that made the request, each publication will be

charged for the audit hours required on the investigation of their respective publication(s).


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requested and less than 1% on the publication(s) that made the request, the publication(s) on which

the investigation was first requested shall bear the entire cost.


requested and between 1% and 3% on the publication(s) that made the request, the publication(s)

on which the investigation was first requested shall bear 50% of the audit cost of the other

publication(s) plus the entire cost of their own audit.

(d) No publicity shall be given to a special investigation either by the publication(s) being

investigated or the Bureau until the special investigation is completed and the results issued either

in the form of an Audit Report and/or Publisher's Statement at which time the provisions of Chapter

A, Publicity Rules shall apply.

(e) Upon completion of the special investigation, the managing director shall make a report thereon

to the Board of Directors.

4.8 Indemnification

(a) The Bureau shall indemnify any person who was or is a party, or is threatened to be made a

party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal,

administrative or investigative (other than an action by or in the right of the Bureau) by reason of




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the fact that such person is or was a director, officer, employee or agent of the Bureau, or who is or

was serving at the request of the Bureau as a director, officer, employee or agent of another Bureau,

partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees),

judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in

connection with such action, suit or proceeding, if such person acted in good faith and in a manner

reasonably believed to be in, or not opposed to, the best interests of the Bureau, and, with respect

to any criminal action or proceeding, such person had no reasonable cause to believe the subject

conduct was unlawful. The termination of any action, suit or proceeding by judgment, order,

settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create

a presumption that a person did not act in good faith and in a manner which reasonably believed to

be in or not opposed to the best interests of the Bureau, and with respect to any criminal action or

proceeding, had reasonable cause to believe that the subject conduct was unlawful.

(b) The Bureau shall indemnify any person who was or is a party, or is threatened to be made a

party to any threatened, pending or completed action or suit by or in the right of the Bureau to

procure a judgment in its favor by reason of the fact that such person is or was a director, officer,

employee or agent of the Bureau, or is or was serving at the request of the Bureau as a director,

officer, employee or agent of another Bureau, partnership, joint venture, trust or other enterprise,

against expenses (including attorneys' fees) actually and reasonably incurred by such person in

connection with the defense or settlement of such action or suit, if such person acted in good faith

and in a manner reasonably believed to be in, or not opposed to, the best interests of the Bureau,


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and except that no indemnification shall be made with respect to any claim, issue or matter as to

which such person has been adjudged to have been liable for negligence or misconduct in the

performance of duty to the Bureau, unless, and only to the extent that the court in which such action

or suit was brought shall determine upon application that, despite the adjudication of liability, but in

view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity

for such expenses as the court shall deem proper.

(c) To the extent that a director, officer, employee or agent of the Bureau has been successful, on

the merits or otherwise, in the defense of any action, suit or proceeding referred to in Bylaw 4.8(a)

and (b), or in defense of any claim, issue or matter therein, such person shall be indemnified against

expenses (including attorneys' fees) actually and reasonably incurred in connection therewith.

(d) Any indemnification under Bylaw 4.8(a) and (b) (unless ordered by a court) shall be made by the

Bureau only as authorized in the specific case, upon a determination that indemnification of the

director, officer, employee or agent is proper in the circumstances because such person has met the

applicable standard of conduct set forth in Bylaw 4.8(a) and (b). Such determination shall be made:

a) by the Board of Directors by a majority vote of a quorum consisting of directors who were not

parties to such action, suit or proceeding, or; b) if such a quorum is not obtainable, or, even if

obtainable, if a quorum of disinterested directors so directs, by independent legal counsel in a

written opinion.


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(e) Expenses incurred in defending a civil or criminal action, suit or proceeding may be paid by the

Bureau in advance of the final disposition of such action, suit or proceeding, as authorized by the

Board of Directors in the specific case, upon receipt of an undertaking by or on behalf of the director,

officer, employee or agent to repay such amount, unless it shall ultimately be determined that such

person is entitled to be indemnified by the Bureau as authorized by this Bylaw 4.8. Such expenses

(including attorney's fees) incurred by former directors and officers or other employees and agents

may be so paid on such terms and conditions, if any, that the Board of Directors deems appropriate.

(f) The indemnification and advancement of expenses provided by or granted under the other

sections of this Bylaw 4.8 shall not be deemed exclusive of any other rights to which those seeking

indemnification or advancement of expenses may be entitled under any Bylaw, agreement, vote of

disinterested directors, or otherwise, both as to action in such person's official capacity and as to

action in another capacity while holding such office.

(g) The Bureau shall have the power to purchase and maintain insurance on behalf of any person

who is or was a director, officer, employee or agent of the Bureau, or who is or was serving at the

request of the Bureau as a director, officer, employee or agent of another Bureau, partnership, joint

venture, trust or other enterprise, against any liability asserted against such person and incurred in

any such capacity, or arising out of such person's status as such, whether or not the Bureau would

have the power to indemnify against such liability under the provisions of this Bylaw 4.8.


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(h) If the Bureau has paid indemnity or has advanced expenses to a director, officer, employee or

agent, the Bureau shall report the indemnification or advance in writing to the Board of Directors

with or before the notice of the next Board of Directors' meeting.

Article 5 - Officers

5.1 Board Officers

(a) The officers of the Bureau shall consist of a chair of the board, four vice chairs (who may at the

option of the board be designated first, second, third and fourth vice chair respectively), a secretary

and a treasurer. One of the vice chairs shall be a representative of a publisher division. The other

three vice chairs shall be representatives of either the advertiser division or advertising agency

division. These officers shall be elected by the Board of Directors from the members of the Board of

Directors and shall hold office for a period of one year and until the election and qualification of their

successors.

(b) No person shall be elected chair of the board who is not employed by or actively engaged in the

operation of an advertiser or advertising agency member. The chair shall not serve for more than

two consecutive terms.

(c) The Board of Directors shall elect a president who shall serve as chief executive and managing

director of the Bureau; and also, at the discretion of the Board of Directors, one or more vice


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presidents whose function shall be determined by the Board of Directors. The president and vice

presidents shall not be members of the Board of Directors. The president shall be responsible to the

Board of Directors. The election of the president and the vice presidents, if any, shall be for a term of

not more than 3 years or such shorter term as may be fixed for a nonprofit corporation by the laws

of the State of Illinois from time to time in effect.

(d) The Board of Directors shall elect the President and Managing Director and any salaried officers

and determine the term for which the individuals are elected.

5.2 Chair of the Board

(a) The chair of the board shall be the presiding officer at all meetings of the Bureau and of the

Board of Directors. The chair shall appoint the members of such committees, designating the chairs

thereof, as may be created by the Board of Directors for carrying on the work and accomplishing the

objects of the Bureau, subject to the approval of the Board of Directors, and shall also be an ex

officio member without vote, of all committees. The chair of the board shall also have the

responsibility for calling regular and special meetings of the Board of Directors.

(b) In the absence or incapacity of the chair of the board, the vice chairs, in their successive order,

shall perform the chairman's duties, and shall also perform such other special duties as may from

time to time be delegated to them by the Board of Directors.


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5.3 Secretary

The secretary shall keep a record of all meetings of the Bureau and of the Board of Directors and of

any of the committees having authority of the Board of Directors.

5.4 Treasurer

The treasurer shall supervise the accounts of the Bureau, receive all monies, pay bills when properly

approved and preserve vouchers for all payments. The treasurer shall render a report at the annual

meeting of the Bureau and such other reports as may be required from time to time by the Board of

Directors.

5.5 President and Managing Director

(a) The president in the capacity of managing director, and hereinafter referred to in this section and

in the rules as the ''managing director," shall, subject only to the general supervision of the Board of

Directors, be charged with the responsibility for directing all operations of the Bureau required for

carrying on the work and accomplishing the objects of the Bureau as authorized by the Board of

Directors. He/she may, subject to the approval of the Board of Directors, appoint and designate two

assistant managing directors and define their duties and fix their compensation.


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(b) It shall be the duty and responsibility of the managing director to interpret and enforce the rules

and standards fixed from time to time by the Board of Directors for the members of the Bureau, to

investigate charges or accusations against members under Article 7 of the bylaws, and to conduct

the special investigations and make reports and recommendations thereon as provided in Bylaw 6.7.

He/she shall make all necessary contracts on behalf of the Bureau subject to the approval of the

Board of Directors.

(c) He/she shall have the authority to employ, discharge, and fix the compensation of such

employees as may be reasonably required for carrying on the general operations of the Bureau.

He/she may appoint and employ such assistants under such designations as he may deem advisable

and fix their compensation. He/she shall attend all regular and special meetings of the Board of

Directors, and make a report annually to the Board of Directors, or more frequently if required by

them, setting forth the progress and results of the operations under his charge, together with

suggestions tending to improve the work of the Bureau.

(d) On behalf of the secretary and under his/her supervision the managing director shall keep and

maintain at the registered office of the Bureau a record giving the names and addresses of the

members entitled to vote and in the absence of the secretary, the managing director, the assistant

managing director, or such individual on his staff as may be designated by him, shall perform the

duties of acting secretary at regular or special meetings of the Board of Directors or of the

membership, or at such other times as may be required for carrying on the work of the Bureau.


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(e) The managing director shall also perform such other duties as the Board of Directors may require

and he shall be responsible to the Board of Directors for all matters that may be necessary for the

proper operation of the Bureau.

5.6 Bonding Officers or Employees

Such officers or employees as may be designated by the Board of Directors may be bonded for such

sums as may be determined by the Board of Directors, the premiums on such bonds to be paid by

the Bureau.

5.7 Removal from Office

Any officer may be removed from office by affirmative vote of at least two-thirds of the members of

the Board of Directors whenever in their judgment the best interests of the corporation will be

served thereby. The removal of an officer shall be without prejudice to the contract rights, if any, of

the officer so removed.


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Article 6 - Membership Meetings

6.1 Time and Place of Annual Meeting

The annual meeting of the members of the Bureau shall be held at a time and place in the United

States or Canada as determined by the Board of Directors. Notice in writing shall be given by the

secretary to all members not less than 10 days nor more than 40 days prior to the date of such

meeting.

6.2 Votes, Proxies

(a) For purposes of voting at annual or special meetings of the members of the Bureau, members

may cast their vote or votes on each proposition, nomination or election brought before any sessions

of the meeting, or before the divisional meeting of the membership division to which the member is

designated. There shall be no cumulative voting. Each proposition or directorship to be elected may

receive only those votes to which the member would be entitled if only one proposition or

directorship were being voted upon.

(b) Each national advertiser member, each advertising agency member and each publisher member

(except provisional publisher members) shall have one vote, except newspaper publisher members

audited every other year and the individual newspapers participating in a weekly newspaper group

audit plan, who shall have a fractional vote of one-half; each regional advertiser member shall have


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a fractional vote of one-half. Votes may be cast in person or by proxy. Associate members do not

have voting rights.

(c) A Credentials Committee shall be selected by the President and Managing Director and approved

by the Chair of the ABC Board of Directors. The Credentials Committee shall consist of at least five

members, one of whom shall be designated as chair, and three members shall constitute a quorum.

This committee will be charged with the duty of receiving and passing upon the credentials and

proxies of members for the annual meeting and shall report to the chair of the meeting the number

of votes present in person and by proxy eligible to vote at the annual meeting and the respective

divisional meetings. The committee may act upon the affirmative vote of a majority of the members

present at any meeting duly called at which a quorum is present. Information contained in the

proxies will be deemed confidential until the convening of the respective meetings unless otherwise

authorized by the Board of Directors. When more than one individual is named in a proxy, the

decision of the individual first designated on the proxy and present at the meeting shall control.

(d) Proxies must be filed at the office of the managing director not later than the close of business

on the Friday of the week preceding the first day of the meeting at which they are to be voted. The

Credentials Committee shall recognize no proxies filed after that time.

(e) The proxy of a member must be executed by an officer of the corporation/member or publisher

or member representative of such member. Substitution of a recorded proxy signed by the original


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proxy or one of them, if more than one, and identifying the original proxy, must be filed with the

managing director or his representative either at his office or at the place of the annual meeting not

later than noon on the first day of the meeting at which such proxy is to be voted.

(f) The proxy of each division or group member eligible to vote on the election of its group or

division's directors may be designated by the eligible member to be cast in favor of, or against, or

left blank without designation, one of the eligible nominees, whose names have been placed in

nomination for each directorship position to be elected in accordance with the bylaws.

(g) Any members in arrears for more than one quarter's dues or otherwise in arrears of

indebtedness to the Bureau, shall not have the right to vote in person or by proxy at any regular or

special meeting of the Bureau until such arrearage of dues or indebtedness is paid.

6.3 Quorum

At any meeting of the Bureau members holding one-tenth of the full votes entitled to be cast,

represented in person or by proxy, shall constitute a quorum for the transaction of business, and a

majority vote shall decide all questions, unless otherwise provided by the bylaws.

6.4 Resolutions

All resolutions must be submitted in writing to the chair before being put to vote.


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6.5 Reports

At the annual meeting the chair of the board shall report upon the activities of the Bureau and the

treasurer shall submit a financial report.

6.6 Special Meetings

Special meetings of the Bureau may be called by the chair of the board or by the Board of Directors.

A special meeting may also be called by members having one-twentieth of the full votes entitled to

be cast at such meeting. Special meetings shall be held at a place to be designated by the Board of

Directors. Notice of the date and purpose of such meeting shall be sent by the secretary to all

members at least 10 days prior to the date of such meeting.

6.7 Procedures

Except as expressly provided herein, the procedure at all meetings of the Bureau, divisional

meetings and committee meetings, shall be governed by ''Robert's Rules of Order."

Article 7 - Offenses and Punishment

7.1 Vote Required for Probation, Sanctions, Censure, or Expulsion

The penalties of probation, sanction, censure, or expulsion may be imposed by the affirmative vote

of a majority of all members of the Board of Directors.


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7.2 Offenses

Should any member be found by the Board of Directors to have committed any of the following

offenses, the Board must consider whether to invoke any of the provisions of this Bylaw with regard

to the imposition of probation, sanctions, censure, or expulsion:

(a) failing to file Publisher's Statements as required by the rules;

(b) filing a false or fraudulent Publisher's Statement with the Bureau;

(c) refusing to allow an auditor of the Bureau full access at any time to all records as provided by the

bylaws;

(d) failing to pay dues or other indebtedness as required by the bylaws;

(e) violating any bylaw or rule of the Bureau;

(f) violating any agreement made with the Bureau or its subsidiaries;

(g) dishonest, fraudulent or dishonorable conduct in dealings with the Bureau or its subsidiaries;


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(h) any act deemed by the Board of Directors to be detrimental to the interests or welfare of the

Bureau or its subsidiaries; such member may be censured, placed on probation or expelled by the

Board of Directors;

(i) release of an audit of a daily newspaper with circulation of 25,000 or more, or the release of two

consecutive audits of weekly newspapers, daily newspapers with less than 25,000 circulation and

periodicals wherein the auditor adjusted the Publisher's Statement claims of circulation by 5% or

more.

7.3 Charges by a Member

(a) Any member may file with the Board of Directors charges against any other member. Charges so

filed shall be in writing; they shall specify the offense with reasonable detail and shall be signed by

the person or persons making the charge or charges. A copy of such charge or charges shall be

served by the managing director upon the accused member, either personally or by leaving the

same at the member's business address as registered with the Bureau, during business hours or by

mailing it to said members at said registered business address.

(b) Said member shall have 10 days from the date of such service to answer the same or such

further time as the board in its discretion may deem proper. The answer shall be in writing, signed

by the accused member, and filed with the managing director. A copy of said letter shall be sent to

the member making the charges.


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(c) Upon the answers being filed, or if the accused shall refuse or neglect to make answer as

hereinbefore required, the board shall, at a regular or special meeting subsequent to the close of the

10-day period in which the answer is due, proceed to consider the charge or charges. Reasonable

notice of such meeting shall be sent to the accused member; who shall be entitled to be personally

present thereat and shall be permitted to examine and cross-examine all the witnesses produced

before the board and also to present such testimony defense or explanation as the member may

deem proper. After hearing all the witnesses and the member accused, if the member desires to be

heard, the board shall determine whether or not the accused member has committed the offense or

offenses charged. If it determines that the accused has committed the offense or offenses charged,

the board may censure, place on probation or expel such member.

7.4 Charges by the Managing Director

If at any time the managing director shall have reason to suspect that any member has committed

an offense, as defined in Bylaw 7.2, and no action has been taken by any member in accordance

with Bylaw 7.3, the managing director shall investigate whether or not there is just ground for such

suspicion. If there is just ground for such suspicion, the managing director is authorized to file with

the board a written accusation against the suspected member stating specifically the acts or

omissions charged. A copy of said accusation shall be served upon such member, who shall be

required to answer and a hearing shall be held as provided in Bylaw 7.3.


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7.5 Probation

When any member shall have been found by the Board of Directors to have committed an offense as

defined in Bylaw 7.2, and placed on probation, the term of probation shall be fixed by the Board of

Directors. All Publisher's Statements and Audit Reports released after the date such member is

placed on probation and during the term of probation shall contain in a prominent place thereon a

statement that said member is on probation. The statement and the form in which it is made is to be

determined by management and shall set forth the designated sections of the bylaws or rules

against which offense has been committed and the term for which probation has been fixed. During

any period of probation, any use of the ABC insigne must be accompanied by a statement that the

publication is on probation.

7.6 Sanctions

When any member shall have been found by the Board of Directors to have committed an offense,

as defined by Bylaw 7.2, the Board of Directors may impose any one or more of the following

sanctions:

(a) a notice of application of sanctions may be distributed to the entire membership, indicating the

sanctions imposed by the Board of Directors.

(b) circulation data may be excluded from the ABC FAS-FAX report for a period of one year.


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(c) the publication may be required to undergo six-month audits for a period of two years following

the imposition of sanctions.

(d) the first audit to be released following the imposition of sanctions may be accompanied by a

'resumption of report services' notice, and, if applicable, such notice may make reference to the

status of previously released Publisher's Statements and Audit Reports.

(e) a cash fine may be levied against the member.

(f) the member may be required to submit a ‘plan for corrective action,’ to be reviewed by ABC staff,

and approved by the Board of Directors.

7.7 Censure


as defined by Bylaw 7.2, and is censured the following will occur:

(a) a notice of suspension of report services will be distributed to the entire membership, indicating

that the member is censured.


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(b) circulation data for a censured member will be excluded from the ABC FAS-FAX report for a

period of one year immediately following the vote to censure.

(c) all censured publications must undergo six-month audits for a period of two years following the

vote to censure.

(d) the first audit to be released following the vote to censure will be accompanied by a 'resumption

of report services' notice, and, if applicable, such notice may make reference to the status of

previously released Publisher's Statements and Audit Reports.

(e) a cash fine may be levied against the member.

(f) the member will be required to submit a ‘plan for corrective action,’ to be reviewed by ABC staff,

and approved by the Board of Directors.

7.8 Expulsion


as defined in Bylaw 7.2, and expelled, a favorable vote of a majority of all members of the Board of

Directors shall be required to readmit an expelled member. An expelled member shall not be

readmitted to membership until all indebtedness to the Bureau existing at the time of the expulsion

is paid; a readmission fee, to be fixed by the Board of Directors in each case, shall be required.


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7.9 Appeal of Board Decisions

Any member who has been censured, placed on probation or expelled by the Board of Directors may

appeal the decision to the membership at the next meeting thereof. The decision of the Board of

Directors shall remain in full force and effect until reversed by the membership.

Article 8 - Appeals

8.1 Appeal to Board of Directors

Any member shall have the right to appeal to the Board of Directors any decision of the managing

director interpreting or enforcing the rules and standards fixed from time to time by the Board of

Directors for the members of the Bureau and the bylaws or from any action by the management

affecting such member.

8.2 Procedure

An appeal from a decision by the managing director or from any action by the management must be

filed in writing at the headquarters office of the Bureau not less than 10 days before the meeting of

the Board of Directors at which the appeal is to be considered and the facts in support of the appeal

must be embodied in the communication submitted by the member.


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Article 9 - Resignations

9.1 Publisher

A publisher member may tender resignation from the Bureau by giving notice of such intention to

the Bureau in writing prior to the end of the regular statement period covered by the class of

membership. Such resignation shall be accepted, provided all indebtedness to the Bureau is paid in

full; and an audit of all released Publisher's Statements subsequent to the last released Audit Report

is completed.

If a resigning member complies with all requirements stated above, or if a ''Termination Audit" has

not been started within three months following the end of the Publisher's Statement period covered

by the resignation for any reason other than those which may be caused by acts or omissions of the

resigning member, and if all charges and dues have been paid, the resignation shall automatically

take effect and all amounts previously paid by said resigning member as advance audit costs shall

be adjusted between the resigning member and the Bureau.


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If a publisher does not comply with the resignation requirements of this section, the Board of

Directors may waive compliance of the requirements or may, pursuant to the provisions of Article

7 of the bylaws, terminate the membership of the publication.

If an audit covering the publication's most recently released Publisher's Statement has not been

completed and an Audit Report released, all amounts previously paid by said resigning member as

dues and advance audit costs may be retained by the Bureau.

9.2 Non-Publisher

A member, other than a publication member, may resign by giving the Bureau notice, in writing, of

such intention. Such resignation shall be accepted provided dues for the quarter during which the

resignation is tendered and all other indebtedness to the Bureau are paid in full.

9.3 Release of Right to Assets

Termination of membership, for any cause whatsoever, shall operate as a release of all right or title

to or interest in the property and assets of the Bureau.

9.4 Reinstatement of Membership

A member, whose membership is terminated by the Board of Directors, or for any other reason, or

by resignation, may be reinstated upon such conditions as may be fixed by the Board of Directors.




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Article 10 - Exceptions

10.1 To Bylaws and Rules

The Board of Directors may at any time and from time to time grant a member an exception to the

rules, standards or bylaws of the Bureau. Such exceptions may be granted when in the opinion of the

Board it would be equitable considering the circumstances of the requesting member and other

members who are similarly situated or when, in the opinion of the Board, the circumstances peculiar

to the requesting member are such that enforcing the rule, standard or bylaw will not accomplish the

intended purpose or will work a substantial hardship on the requesting member.

10.2 Procedure

A request for an exception to the rules, standards or bylaws of the Bureau must be filed in writing by

the requesting member at the headquarters of the Bureau not less than 14 business days before the

meeting of the Board of Directors at which the request is to be considered, and shall include facts

and circumstances supporting the request. The request must be signed by the publisher or an

individual in executive management (e.g., president, CEO, etc.) other than the circulation executive.


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10.3 Vote Required

An affirmative vote of two-thirds of all the directors then present and voting on the resolution at the

Board meeting at which it is presented shall be required to grant any requested exception to the

bylaws, rules or standards of the corporation.

Article 11 - Amendments

11.1 Bylaws in Force

These bylaws shall be and remain in full force and effect unless repealed or amended by the Board

of Directors.

11.2 Change in Bylaws and Rules

No change in the bylaws or rules shall be adopted by the Board of Directors at the meeting at which

the change is first proposed, except upon unanimous consent of the members of the board present.

From time-to-time technical corrections or other edits to bylaws or rules may become necessary so

as to correct a printing error, amplify, clarify, or otherwise bring rules in conformance with current

industry terms and vernacular. In these cases ABC staff is authorized to amend Bureau rules


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provided that the spirit or intent of the rule is not altered and the ABC Board of Directors is given 30

days notice of such changes.

Article 12 - Applicable Law

12.1 Choice of Law

The laws of the State of Illinois shall govern the validity, interpretation, construction and effect of

any and all bylaws and rules of the Bureau. Any litigation between the Bureau and its members shall

be governed by the laws of the State of Illinois.

12.2 Choice of Forum

Any and all claims or suits involving the Bureau shall be adjudicated in the Circuit Court of Cook

County, Illinois, or the United States District Court for the Northern District of Illinois. Each member

consents to and submits to the jurisdiction of these courts for this purpose.

12.3 Severability

If any term or provision of these bylaws is held to be void or unenforceable, such term or provision,

at the option of the Bureau, shall be deemed omitted and these bylaws with such terms or provision

omitted shall remain in full force and effect.


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12.4 Compliance with Law

All members shall have exclusive responsibility to abide by all national, federal, state, provincial and

any other governing law. No Bureau bylaw, rule, policy, or practice shall be construed as requiring a

member to take any action that conflicts with any governing law. The Bureau shall have no

obligation to issue statements of circulation data or other data that do not comply with the

governing laws and the Bureau's bylaws, rules, policies and practices.

BIBLIOGRAPHY


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I have referred the following secondary sources have been used by me as dated

between 1st December, 2009 till 31st December, 2009 for the successful completion of

this project. They are as follows:

Websites

www.google.com

www.wikipedia.com

www.yahoo.com

___________________________ ___________________________

Abhilasha Yadav Dr. C V Hari Narayan

Roll No.49 (Professor-in-charge)


http://www.yahoo.com/

http://www.wikipedia.com/

http://www.google.com/