AUDIT BUREAU OF CIRCULATION

Part I - NEWSPAPERS

Part II - MAGAZINES




PART I - NEWSPAPERS

I N D E X

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 – NRR
1.10   Excess Circulation – Gift on newsstand sale
1.11   Free Copies
1.12   Institutional Sales
1.13   Joint Subscription Offer
1.14   Local Agent
1.15   Net Realisation Rate - NRR
1.16   Normal Circulation - NRR
1.17   Non Compliant Week - NRR
1.18   Principal Agent
1.19   Printing Centre
1.20   Publication
1.21   Publishing Day
1.22   Qualifying Sales
1.23   Returns
1.24   Single Copy Sales
1.25   Subscriber
1.26   Trade Term

2)  CONCEPT OF "NET REALISATION RATE" - NRR:
2.1   Net Realisation Rate (NRR)
2.2   Qualifying Sales
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 (Newspapers)

4)  NON-SUBSCRIPTION SALES - includes Single, Institutional, Combo copies etc.
4.1   Combo Offers (Non Subscription)
4.2   Single Copy Sales
4.3   Institutional Sales:
4.4   Different Print Runs / Variants of a publication distributed in the same market place
4.5   Tabloid and Broadsheet of the same title
4.6   Weekly print runs of a daily newspaper

5)  SCHEMES FOR READERS - Non subscription copies :
5.1   Incentive / Gifts Schemes for Readers for a defined period (Non subscription copies)
5.2   Incentives / Gifts with a particular issue and 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
5.5   Free calendar / almanac to readers once a year

6)  COPIES DISTRIBUTED THRU DISTRIBUTION TRADE:
6.1   Distribution Cost
6.2   Trade Terms
6.3   Gift Schemes for Agents

7)  SUBMISSION OF CIRCULATION FIGURES:
7.1   Issuance of an ABC Certificate of Circulation
  1. Mandatory submission of circulation figures
  2. Dates for submission of audited circulation figures
7.2   Submission of circulation figures under “Part B” of ABC
  Certificate of circulation
7.3   Publications distributed without supplements
7.4   Total number of pages contained in a newspaper
7.5   Compilation of Incoming Certificate
  1. Certification of a new edition for part audit period
  2. Copies indented locally but distributed abroad
  3. Option to avail a separate and / or a combined ABC Certificate for a multi-edition publication
7.6   Procedure for compilation of combined ABC Certificate based on actual publishing days
7.7   Part certification of editions / printing centres contained in a combined certificate
7.8   Reasons for increase in circulation
7.9   Sunday circulation / weekly editions of daily newspapers
7.10   Newsprint wastage

8)  COMPILATION OF AREA BREAKDOWN STATEMENT:
8.1   Area Breakdown Statement
8.2   Compilation of Area Breakdown Statement (in case of new edition started during the audit period)
8.3   Details of town-wise distribution under Section “B” to be provided as under
9)  BUREAU MEMBERSHIP:
9.1   Governance
  1. Documents to be submitted
9.2   Direct Bureau Audit
9.3   Enrolment of new editions / printing centres
9.4   Return of Application for Bureau membership
9.5   Re-admission to Bureau membership
9.6   Starting of new edition
9.7   Surprise Recheck Audit by Bureau’s Auditors prior to admission to Bureau membership

10)  GUIDELINES COVERING TITLES HAVING AVERAGE CIRCULATION LESS THAN 15,000 COPIES:
10.1   Advance written indents / monthly confirmations
10.2   Agents’ supply register
10.3   Agreement with outside printers
10.4   Banking of cash collection
10.5   Cash covering notes
10.6   Cash sales records
10.7   Machine room returns
10.8   Newsprint consumption register
10.9   Newsprint stock register
10.10   Postage / despatch record for subscribers
10.11   Print Order
10.12   Returns register

11)  OUTSTANDING / ADD BACK OF COPIES:
11.1   Adjustment of agents deposits against outstanding dues
11.2   Onaccount payments by agents
11.3   Outstandings

12)  AUDIT GUIDELINES:
12.1   Appointment of Publisher Auditor
12.2   All publications of a group not members of the Bureau
12.3   Banking of cash collections
12.4   Books and records to be audited
12.5   Books and records to be maintained by a principal agent / agency

13)  BOOKS AND RECORDS TO BE MAINTAINED BY PUBLISHER MEMBERS:
13.1   Various books and records
13.2   Agents Confirmations
13.3   Agents Remittances
13.4   Newsprint Purchases and Consumption
13.5   Newsprint Stock Register
13.6   Auditors are also required to cover the following areas during their circulation audit

13.6.1Distribution records
13.6.2Financial records
13.6.3Agents Confirmations
13.6.4Agents Remittances
13.7   Newsprint purchases and consumption
13.8   Distribution
13.9   Financial Reconciliation
13.10   Other information

14)  BUREAU AUDITS:
14.1   Surprise recheck audit
14.2   Direct Bureau Audit
14.3   Surprise Recheck audit of new printing centre prior to admission
14.4   Routine surprise checks by Bureau’s auditors
14.5   Market protocol to be followed by auditors
14.6   Unsatisfactory result of Bureau audit – combined certification

15)  SURPRISE PRESS AND MARKET VISIT BY PUBLISHER AUDITORS:

16)  MACHINE ROOM RETURN (MRR):
16.1   Details contained in Machine Room Return (MRR)
16.2   Publications printed at outside press

17)  PRINT ORDER:

18)  CODE FOR PUBLICITY BY PUBLISHER MEMBERS:

19)  OTHERS:
19.1   Number of Votes – Publisher members
19.2   Proxy
19.3   Article 5 – Privileges of membership not transferable
19.4   Article 5A – Not availing and / or not filing audited circulation figures
19.5   Article 44(a) – Termination of membership
19.6   Article 44(b) – Non receipt of membership fees or any other dues

  ANNEXURES
1)   Check-list to be prepared by Publisher Auditors (specimen)
  1. 1(a) Confirmation from agents (specimen)
  2. 1(b) Details of Subscription Scheme
2)   Letter of Authority (specimen)
3)   Form of Publishers confirmation to the Bureau (specimen)

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