Rule 67/85/101 of IT Rules

i had a doubt in Rule 67/85/101 of the IT Rules where in it refers to Investible moneys.....

¹³67. (1) All moneys contributed to a provident fund (whether by the employer or by the employees) after the 31st day of October, 1974, or transferred after that date from the individual account of an employee in any recognised provident fund maintained by his former employer or accruing after that date by way of interest or otherwise to the fund may be deposited in a Post Office Savings Bank Account in India ¹⁴[or in a current account or a Savings Bank Account with any scheduled bank]; and to the extent such moneys as are not so deposited (such moneys as are not so deposited being hereafter in this rule referred to as investible moneys) shall be invested in the manner specified in sub-rule (2).

Explanation 1.The manner of investment specified in this sub-rule shall apply to the aggregate amount of investible moneys with the fund in the previous year.

Now while computing investible moneys wht shld be considered ... is it the cash surplus for the year and the invetsment of that amount in securities as per the pattern specifed in this rule or is it the that the total Balance of Investment in the Balance sheet of the fund/Trust shld be in the pattern speciifed in the rule.