All interest, rent and other income realised, and net profits or losses, if any,from the sale or investments not including therein the transactions of the Administration Account, shall be credited or debited, as the case may be, to an account called the '"Interest Suspense Account". Brokerage and commission on the purchase and sale of securities and other investment shall be included in the purchase or sale price , as the case may be, and not separately charged to the "Interest suspense Account".
