Electricity Carr

8/12/2019 Electricity Carr

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[TOBEPUBLISHEDINTHEGAZETTEOFINDIA,EXTRAORDINARY,PARTII,

SECTION3,SUBSECTION(i)]

MINISTRYOFCORPORATEAFFAIRS

Notification

NewDelhidatedthe7th,Dec,2011

G.S.R.871(E) Inexerciseofthepowersconferredbysubsection(1)ofsection642,read

withclause(d)ofsubsection(1)ofsection209oftheCompaniesAct,1956(1of1956),

andinsupersessionoftheCostAccountingRecords(ElectricityIndustry)Rules,2001vide

G.S.R.913(E),datedthe21stDecember,2001,exceptasrespectsthingsdoneoromitted

to be done before such supersession, the Central Government hereby makes the

followingrules,namely:

1.ShortTitleandCommencement,(1)TheserulesmaybecalledtheCostAccounting

Records(ElectricityIndustry)Rules,2011.

(2)TheyshallcomeintoforceonthedateoftheirpublicationintheOfficialGazette.

2. DefinitionsandInterpretations,Intheserules,unlessotherwiserequires,(a) ActmeanstheCompaniesAct,1956(1of1956);(b) compliance report means the compliance report duly authenticated and

signed

by

a

cost

accountant

in

the

specified

form

of

compliance

report;

(c) CostAccountantforthepurposeoftheserulesmeansacostaccountantasdefined in clause (b) of subsection (1) of section 2 of the Cost andWorks

AccountantsAct,1959(23of1959)andwho iseitherapermanentemployee

ofthecompanyorholdsavalidcertificateofpracticeundersubsection(1)of

section6andwhoisdeemedtobeinpracticeundersubsection(2)ofsection

2ofthatActandincludesafirmofcostaccountants;

(d) CostAccountingStandardsmeans thestandardsofcostaccounting, issuedbytheInstitute;

(e) cost records means books of account relating to utilisation of materials,labour and other items of cost as applicable to the production, processing,

manufacturingorminingactivitiesofthecompany;

(f) electricityactivitiesmeansanyact,process,procedure,function,operation,technique, treatment or method employed in relation to generation of

electricity from any source of energy, and includes transformation,


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transmission, distribution,or supplyof electricityby anymode, ormedium,

andfurtherincludesintermediateandalliedactivitiesthereof;

(g) FormAmeanstheformspecified intheserulesforfilingcompliancereportandotherdocumentswiththeCentralGovernmentintheelectronicmode;

(h) FormBmeanstheformofthecompliancereportandincludesAnnexuretothecompliancereport;

(i) GenerallyAcceptedCostAccountingPrinciplesmeanstheprinciplesofcostaccountingissuedbytheInstitute;

(j) Institute means the Institute of Cost and Works Accountants of IndiaconstitutedundertheCostandWorksAccountantsAct,1959(23of1959);

(k) productmeansanytangibleor intangiblegood,material,substance,article,idea,knowhow,method,information,object,service,etc.thatistheresultof

human,

mechanical,

industrial,

chemical,

or

natural

act,

process,

procedure,

function, operation, technique, or treatment and is intended for use,

consumption,sale,transport,store,deliveryordisposal;

(l) product group in relation to tangible products means a group ofhomogenous and alikeproducts,produced from same rawmaterials andby

usingsimilaror sameproductionprocess,havingsimilarphysicalorchemical

characteristicsandcommonunitofmeasurement,andhavingsameorsimilar

usageorapplication;and inrelationto intangibleproductsmeansagroupof

homogenousandalikeproductsorservices,producedbyusingsimilarorsame

process or inputs, having similar characteristics and common unit of

measurement,

and

having

same

or

similar

usage

or

application;

(m)turnovermeanstotalturnovermadebythecompanyfromthesaleorsupplyofallproductsorservicesduringthefinancialyearanditincludesanyturnover

from job work or loan license operations and the subsidies or grants or

incentivesreceivedbutdoesnotincludeanynonoperationalincome;

(n) all other words and expressions used in these rules but not defined, anddefinedintheActandrulesmadeunderclause(d)ofsubsection(1)ofsection

209oftheActshallhavethesamemeaningsasassignedtothemintheActor

rules,asthecasemaybe.

3. Application,Theserulesshallapplytoeverycompany,includingaforeigncompanyas defined under section 591 of the Act, which is engaged in the production,

processing,ormanufacturingofelectricityactivitiesandwherein,theaggregatevalue

ofnetworthasonthelastdateoftheimmediatelyprecedingfinancialyearexceeds

fivecroresof rupees;orwherein theaggregatevalueof the turnovermadeby the

company from sale or supply of all products or activities during the immediately

precedingfinancialyearexceedstwentycroresofrupees;orwhereinthecompanys


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equity or debt securities are listed or are in the process of listing on any stock

exchange,whetherinIndiaoroutsideIndia:

ProvidedthattheserulesshallnotapplytoabodycorporategovernedbyanyspecialAct.

4. Maintenanceofrecords,(1)Everycompanytowhichtheserulesapply,includingallunitsandbranchesthereofshall,inrespectofeachofitsfinancialyearcommencing

onorafterthedateofthisnotification,keepcostrecordsandthebooksofaccount

somaintainedshallcontain, interalia,theparticularsspecified inProformaeAtoH

mentionedintheScheduleannexedtotheserules.

(2) Thecost records referredto insubrule (1)shallbekeptonregularbasis insuchmannersoastomakeitpossibletocalculateperunitcostofproduction

or costofoperations,costof salesandmargin foreachof itsproductsand

activities for every financial year onmonthly or quarterly or halfyearly or

annualbasis.

(3) The cost records shall be maintained in accordance with the generallyacceptedcostaccountingprinciplesandcostaccountingstandards issuedby

theInstitute;totheextentthesearefoundtoberelevantandapplicableand

thevariations,ifany,shallbeclearlyindicatedandexplained.

(4) The cost records shall bemaintained in suchmanner so as to enable thecompany toexercise,as faraspossible,controlover thevariousoperations

and costs with a view to achieve optimum economies in utilization of

resources and these records shall also provide necessary data which is

requiredtobefurnishedundertheserules.

(5) Allsuchcostrecordsandcoststatements,maintainedundertheserulesshallbe reconciled with the audited financial statements for the financial year

specificallyindicatingexpensesorincomesnotconsideredinthecostrecords

or statements so as to ensure accuracy and to reconcile the profit of all

productgroupswith theoverallprofitof thecompanyand thevariations, if

any,shallbeclearlyindicatedandexplained.

(6) All such cost records, cost statements and reconciliation statements,maintained under these rules, relating to a period of not less than eight

financialyearsimmediatelyprecedingafinancialyearorwherethecompany

hadbeen

in

existence

for

aperiod

less

than

eight

years,

in

respect

of

all

the

precedingyearsshallbekeptingoodorder.

(7) Every person, referred to in subsection (6) and (7) of section 209 of theCompaniesAct, 1956 (1 of 1956), shall take all reasonable steps to secure

complianceby the companywith theprovisionsof these rules in the same

mannerasheisliabletomaintainaccountsrequiredundersubsection(1)of

section209ofthesaidAct.


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5. Formof theComplianceReport,Everycompany towhich these rulesapplyshallsubmitacompliancereport,inrespectofeachofitsfinancialyearcommencingonor

after the1stdayofApril,2011,dulycertifiedbyaCostAccountant,alongwith the

AnnexuretotheCentralGovernment,inthespecifiedform.

6. Time limitforsubmissionofComplianceReport,Everycompanyshallsubmitthecompliance

report

referred

to

in

rule

5to

the

Central

Government

within

aperiod

of

onehundredandeightydaysfromthecloseofthecompanysfinancialyeartowhich

thecompliancereportrelates.

7. Authentication of Annexure to the Compliance Report, The Annexure to thecompliancereportshallbeapprovedbytheBoardofDirectorsandcertifiedby the

Cost Accountant before submitting the same to the Central Government by the

company.

8. Penalties, (1) If default is made by the Cost Accountant in complyingwith theprovisionsoftheserules,heshallbepunishablewithfine,whichmayextendtofive

thousandrupees.

(2) Forcontraventionoftheserules,(a) the company shall be punishable as provided under subsection (2) of

section642oftheAct;and

(b)everyofficerthereofwhoisindefault,includingthepersonsreferredtoinsubsection(6)ofsection209oftheAct,shallbepunishableasprovided

undersubsections(5)and(7)ofsection209ofCompaniesAct,1956(1of

1956).

9. Savings, The supersession of the Cost Accounting Records (Electricity Industry)Rules,2001,shallnotinanywayaffect

(a)any right, obligation or liabilities acquired, accrued or incurredthereunder;

(b)any penalty, forfeiture or punishment incurred in respect of anycontraventioncommittedthereunder;and

(c) anyinvestigation,legalproceedingorremedyinrespectofanysuchright,privilege, obligation, liability, penalty, forfeiture or punishment as

aforesaid,and;

any

such

investigation,

legal

proceeding

or

remedy

may

be

instituted, continued or enforced and any such penalty, forfeiture or

punishmentmaybeimposedasifthoseruleshadnotbeensuperseded.


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FORMA Form for filing Compliance Report and otherdocumentswiththeCentralGovernment

[Pursuanttosection209(1)(d),600(3)(b)oftheCompaniesAct,1956andrule2oftheCostAccounting

Records(ElectricityIndustry)Rules,2011]

PARTIGENERAL

INFORMATION

Note:Allfieldsmarkedin*aretobemandatorilyfilled.

1 (a) *Corporate identity number (CIN) or

foreigncompanyregistrationnumberof

thecompany

PreFill

(b) Global location number (GLN) of

company

2

(a)

*Nameof

the

company

(b) *Addressof the registeredofficeorof

theprincipalplaceofbusiness in India

ofthecompany

(c) *EmailAddressofthecompany

3 (a) *Financial year covered by the

compliancereportFrom (DD/MM/YYYY)

To (DD/MM/YYYY)

(b) *DateofBoardofdirectorsmeeting inwhichannexure

tothecompliancereportwasapproved(DD/MM/YYYY)

4.Detailsofthecostaccountant

(a) *CategoryofthecostaccountantIndividual Costaccountants

firm

(b) Incaseofindividual,whetherthecostaccountant

isinpermanentemploymentofthecompanyorin

practice

InEmployment InPractice

(c) *Name of the cost accountant or the

costaccountantsfirmwhohascertified

thecostrecordsofthecompany

(d) *Income tax permanent account number of the cost accountant or the cost

accountantsfirm


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(e) *Membership number of cost accountant or cost accountants firms

registrationnumber

(f) Addressofthecostaccountantorcostaccountantsfirm

(i) LineI

LineII

(ii)City

(iii)State

(iv)Country

(v) PinCode

(g) *Email ID of the cost accountant or

costaccountantsfirm

5.*QuantitativeInformation

NetSalesSno. NameoftheProductorServiceGroup Unit Annual

Production

(Quantity)

(Quantity) (Valuein

Rupees)

A ProducedorManufacturedProduct

1.

2.

3.etc.

B ServicesGroups

1.

2.

3.etc.

C

TradingActivities

(Product

Group

wise)

1.

2.

3.etc.

D OtherIncome

TotalIncomeasperFinancialAccounts

PARTII

Attachments:

1

Compliance reportasper theCostAccountingRecords

(ElectricityIndustry)

Rules,

2011

Attach

2 Optionalattachments(s)ifany Attach

Listofattachments


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Removeattachment

Verification:

Tothebestofmyknowledgeandbelief,theinformationgiveninthisformanditsattachmentsiscorrect

andcomplete.

I have been authorised by the Board of directors

resolutionnumber

dated

(DD/MM/YYYY)

tosignandsubmitthisform.

Iamauthorisedtosignandsubmitthisform.

Tobedigitallysignedby:

ManagingDirectorordirectorormanagerorsecretary(incaseofanIndiancompany)

or an authorised representative (in case of a foreign

company)

Digital

Signatures

*Designation

*Directoridentification

number

of

the

director

or

Managing

Director;

or

Income

tax

PAN

ofthemanagerorofauthorisedrepresentative;orMembershipnumber,ifapplicableor

incometaxPANofthesecretary (secretaryofacompanywho isnotamemberof ICSI

mayquotehis/herincometaxPAN)

DirectorofthecompanyDigital

Signatures

Directoridentificationnumberofthedirector

Modify

CheckForm

Pre

scrutiny

Submit

ThiseformhasbeentakenonfilemaintainedbytheCentralGovernmentthroughelectronicmodeand

onthebasisofstatementofcorrectnessgivenbythefilingcompany

FORMB

FORMOFCOMPLIANCEREPORT

[Seerule2,andrule5]


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I or We ........................................... being in permanent employment of the company or in

practice, and having been appointed as cost accountant under Rule 5 of the Cost Accounting

Records(ElectricityIndustry)Rules,2011of...........................................................(mentionnameof the company) having its registered office at ..................................................... (mentionregistered office address of the company) (hereinafter referred to as the company), haveexamined

the

books

of

account

prescribed

under

clause

(d)

of

sub

section

(1)

of

section

209

of

the

saidAct,andotherrelevantrecordsfortheperiod/year.............................(mentionthefinancialyear)andcertifyasunder:

1 IorWehaveorhavenotobtainedallthe informationandexplanations,whichtothebestof

myorourknowledgeandbeliefwerenecessaryforthepurposeofthiscompliancereport.

2 Inmy or our opinion, proper cost records, as per the Cost Accounting Records (Electricity

Industry) Rules, 2011 prescribed under clause (d) of subsection (1) of section 209 of the

CompaniesAct,1956,haveorhavenotbeenmaintainedbythecompanysoastogiveatrue

and fair view of the cost of production or operation, cost of sales and margin of all the

productsandactivitiesofthecompany.

3 Detailed unitwise and product or activitywise cost statements and schedules thereto in

respectoftheproductgroupsoractivitiesareorarenotkeptinthecompany.

4 Inmyorouropinion,thesaidbooksandrecordsgiveordonotgivetheinformationrequired

bytheCompaniesAct,1956inthemannersorequired.

5 In my or our opinion, the said books and records are or are not in conformity with the

generally accepted cost accounting principles and cost accounting standards issued by The

InstituteofCostandWorksAccountantsofIndia,totheextentthesearefoundtoberelevant

andapplicable.

Dated: this____ day of _________ 20__ at _________________ (mention name ofplace ofsigningthisreport)

SIGNATURE&SEALOFTHECOSTACCOUNTANT(S)

MEMBERSHIPNUMBER(S)

NOTES:

(i) Deletewordsnotapplicable.(ii) Ifasaresultoftheexaminationofthebooksofaccount,thecostaccountantdesiresto

pointout anymaterialdeficiencyor giveaqualified report,he shall indicate the same

againsttherelevantpara.

(iii) Brieflygiveyourobservationsandsuggestions,ifany,relevanttothemaintenanceofcostaccountingrecordsbythecompany.


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(iv) Costaccountantmayuseseparatesheet(s)for(ii)and(iii)above,ifrequired.

ANNEXURETO

THE

COMPLIANCE

REPORT

[Seerule2andrule5]

1.GENERAL:

a) Nameofthecompany:b) Registeredofficeaddress:c) FinancialyeartowhichtheComplianceReportrelates.

2.QUANTITATIVE

INFORMATION:

NetSalesSno. NameoftheProductorService

Group

Unit Annual

Production

(Qty.)

(Qty.) (Valuein

Rupees)

A ProducedorManufacturedProduct

Groups

1.

2.

3.etc.

B ServicesGroups

1.

2.

3.etc.

C Trading Activities (Product Group

wise)

1.

2.

3.etc.

D OtherIncome

TotalIncomeasperFinancialAccounts

3.RECONCILIATION

STATEMENT:

NetMargin(ProfitorLoss)asperCostAccounts (InRupees)

A.FromProducedorManufacturedProductGroups

B.FromServicesGroups

C.FromTradingActivities

TotalasperCostAccounts

Add:IncomesnotconsideredinCostAccounts(ifany)


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Less:ExpensesnotconsideredinCostAccounts(ifany)

Add/Less:DifferenceinStockValuation

Profitor(Loss)asperFinancialAccounts

NOTES:

(i) Forproducedormanufacturedproductgroups,usethenomenclatureasusedintheCentralExciseActorRules,asapplicable.

(ii) For services groups, use the nomenclature as used in the Finance Act or CentralServiceTaxRules,asapplicable.

SIGNATURE

NAME

COSTACCOUNTANT(S)

MEMBERSHIPNUMBER

(S)

SEAL

DATE

"SCHEDULE

[Seerule4]

PROFORMA'A'

Statementshowingthecostofutilitieslikewatercollection,watertreatment,ash

handlingplant,effluenttreatment,etc

NameoftheCompany

NameandaddressofthePlant

NameoftheUtility

Fortheperiod

I QuantitativeInformationSno. Particulars Unit Current

Year

Previous

Year

A1 Installedcapacity

2 Quantityproduced

3 Capacityutilization%

4 Quantityrecirculated

5 Quantitypurchased,ifany

6 Selfconsumptionincludingotherlosses(tobe

specified)

7 Netunitsconsumed

B1 Grossfixedassetsattheendoftheyear/period Rs./Lakh

2 Netfixedassetsattheendoftheyear/period Rs./Lakh

3 Dateofcommissioning


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IICostInformation:Sno. Particulars Quantity Rate(Rs.

perunit)

Amount

(Rupees)

Costperunit(Rupees)

Current

Year

Previous

Year

1 Materials consumed (specify

details)

a) Indigenouspurchasedb)Imported

d)Selfmanufactured/produced2 Utilities(specify)

3 DirectEmployeesCost

4 DirectExpenses

5 ConsumableStoresandSpares

6 RepairsandMaintenance

7 Depreciation

8 OtherOverheads

9 Total

10 Less:Credits,ifAny

11 Nettotal

Apportionedtocostcentreor

activity:

Basis Qty Amount

i.

ii.

iii.

iv.etc.

PROFORMA'B'

Statementshowingthecostofprocurementofcoal,lignite,gas,naphtha,fueloil,

bagasseoranyotherprimaryorsecondaryconventionalornonconventionalfuel

NameoftheCompany

NameandaddressofthePlant

Name/TypeofFuel

Forthe

period

Sno. Particulars Quantity Rate Amount Costperunit(Rupees)

Rs.per

Unit

Rs. Current

Year

Previous

Year

A1 Purchase:

(a) Totalpurchased

(b) Less:deductionfordriage,lossin


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Sno. Particulars Quantity Rate Amount Costperunit(Rupees)

Rs.per

Unit

Rs. Current

Year

Previous

Year

transitetc.

(c) Netweightofreceiptatthegate

2 OtherIncidentalCharges:

(a)Commissionorbrokeragepaid

(b)Loading

and

unloading

(c)Taxesandlevies

(d)Transportationcharges

(e)Others,ifany(specify)

(f)Subtotal

3 Total1(c)+2(f)

B Fuelprocuredfromownorleased

landorcompanies

1 Openingbalanceinthelandor

companies

2 Procurementduringtheyearandthe

relatedexpenses:

(a) Royalty

(b)Storage

(c) Expensesatcollectioncentres

(specify)

(d) Shareoflanddevelopment

expenses,ifany

(e) Subtotal

3 Less:ExpensesforDriage,Burning,

Pilferageetc.

4 Less:ClosingStock

5 Netquantitytransferabletofactory

gate

6 Otherincidentalcharges:

(a)Loadingandunloading

(b)Transportation

charges

(c)Others,ifany(specify)

(d)Subtotal

7 Totalquantityorcostatthefactory

gate(5+6)

C Total(A3+B7)

D Costofissuesfromstorage:

1 OpeningStockatStorage

2 Transferredfromgate(itemCabove)

3 Subtotal(1+2)

4 Less:DeductionforDriageandother

lossesatstorage

5 Less:ClosingStock

6

Costof

net

quantity

transferred

to

ProformaC

PROFORMAC

StatementshowingtheCostofgenerationofPower(ThermalorHydroelectricorGas


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TurbineorAtomicorWindorSolar,etc.)

NameoftheCompany

NameandAddressoftheGeneratingUnit

TypeofGeneration

ForthePeriod/Year

IQuantitativeInformation:Sno. Particulars Unit Current

Year

Previous

Year

A1 InstalledCapacity

2 MinimumpowertobepurchasedunderPPA

3 PlannedOutage

4 ForcedOutage

5 PlantAvailability

6 Lossduetobackingdown

7 ReserveOutage

8 PartialUnavailabilityFactor

9 PowerGenerated

10 PlantLoadFactor

11 AuxiliaryPowerConsumption

12 Freesupply,ifany,toemployeeandoffice

13 NetPowerGenerated

14 AddPowerPurchased,ifany

15 PowerAvailableforTransmission

16 StationHeatRate(KcalorKWH)

B1 GrossFixedAssetsattheendoftheyear/period Rs.Lakhs

2 NetFixedAssetsattheendoftheyear/period Rs.Lakhs

3 DateofCommissioning

IICostInformationSno. Particulars Quantityand

calorific

valueofthe

fuelused

Rate Amount Costperunit

(Rs./KWH)

Rs.per

Unit

Rs. Current

Year

Previous

Year

1 Material/Fuelcost:

IMPORTED

(a)Coal

(b)Lignite

(c)NaphthaorOil

(d)Gas

(e)Bagasse

(f)Others

(specify)

INDIGENOUS

(a)Coal

(b)Lignite

(c)Naphtha/Oil

(d)Gas

(e)Bagasse

(f)Others(specify)

TotalMaterialorFuelcost


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Sno. Particulars Quantityand

calorific

valueofthe

fuelused

Rate Amount Costperunit

(Rs./KWH)

Rs.per

Unit

Rs. Current

Year

Previous

Year

2 Utilities,(specify)

3

DirectEmployees

cost

4 ConsumableStoresandSpares

5 RepairsandMaintenance

6 Insurance

7 LeaseRent,ifany

8 Ashhandling

9 ResearchandDevelopment

10 RoyaltyorTechnicalknowhowfee,if

any

11 DepreciationorAmortization

12 OtherPlantOverheads

13 AdministrativeOverhead

14 Total(1to13)

15 Less:Credits,ifany(specify)

16 CostofGeneration

17 SellingExpenses,ifany

18 CostofSales

19 InterestandFinancingCharges:

20 Totalcostofgeneration(excluding

electricitydutyandotherstatutory

levies)transferredtoProforma'D'

21 Add:Shortfallinminimumofftake

quantityofpowerbyElectricityBoard,

etc.

22 Total(20+21)

23 Ifsold,SalesRealisation:

(i) atNotifiedratesapprovedbyRegulatoryBodies)

(a) BaseAmount

(b) IncentiveAmount

(c) Others(specify)

(ii) Salesatotherthannotifiedrates

(a) Baseamount(b) Incentiveamount(c) Others(specify)

(iii)Total(i)+(ii)

24 Margin(2322)

PROFORMA'D'

StatementshowingthecostofTransmissionorDistribution

NameoftheCompany

NameandAddressoftheGeneratingUnit

ForthePeriod/Year

IQuantitativeInformation:


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Sno. Particulars Unit Current

Year

Previous

Year

A1 SurgeImpendenceLoading(SIL)orRatedVoltage

2 Powerreceivedfromgeneratingunitsincluding

purchased,ifany

3 Lossintransmissionordistribution

4 SelfConsumptionforemployeesandoffice

5

NetPower

Transmitted

or

Distributed

6 LengthofTransmissionorDistributionlines

B1 GrossFixedAssetsattheendoftheyear/period Rs.Lakhs

2 NetFixedAssetsattheendoftheyear/period Rs.Lakhs


IICostInformationSno. Particulars Quantity Rate Amount CostperUnit(Rs.)

Rs.per

Unit

Rs. Current

Year

Previous

Year

1

Costof

Power

:

(a) Selfgeneratedtransferredfrom

ProformaC

(b) Purchased

(i) Thermal

(ii) Hydroelectric

(iii) Atomic,etc.

(c)SubTotal

2 Utilities,(specifydetails)


4 ConsumableStoresandSpare

5 RepairsandMaintenance:

(a)Substation

(b)Transmission

Lines

6 Insurance

8 LeaseRent,ifany

9 QualityControlExpenses

10 ResearchandDevelopment

11 RoyaltyorTechnicalknowhowfee,if

any

12 DepreciationorAmortization

13 OtherPlantOverheads

14 TotalCostofTransmission/Distribution

15 Less:Credits,ifany

16 AdministrativeOverheads

17 SellingExpenses

18

Interestand

Financing

Charges

:

19 CostofSales

20 TotalcostofTransmissionor

DistributiontransferredtoProforma'E'

21 Ifsold,salesrealizationor

TransmissionChargesorDistribution

Charges

i) atNotifiedratesapprovedby

RegulatoryBodies)


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Sno. Particulars Quantity Rate Amount CostperUnit(Rs.)

Rs.per

Unit

Rs. Current

Year

Previous

Year

(a)Baseamount

(b)Incentiveamount

(c)others(specify)

(ii)Salesatotherthannotifiedrates

(a) Baseamount(b) Incentiveamount(c) Others(specify)

(iii)Total(i)+(ii)

22 Margin(2019)

23 Add:ExportBenefitsandIncentives,if

any

24 TotalMargin(21+22)

PROFORMA'E'

Statementshowingthecostofsupply(consumerservicingandbilling,etc.)

NameoftheCompany

NameandAddressoftheSupplyingUnit

ForthePeriod/Year

I.QuantitativeInformation:Sno. Particulars CurrentYear PreviousYear

A1 InstalledCapacity

2 PowerReceived

Numberof

consumers

Unit Numberof

consumers

Unit

3 PowerSupplied:

(a)Domestic

(b)Commercial

(c)Industrial

(d)PublicLighting

(e)Agriculture

(f)Others

Total(atof)

4 Losses

5 AreaCovered(squareKM)

B1 Grossfixedassetsattheendoftheyear/period

(Rs./Lakhs)

2 Netfixedassetsattheendoftheyear/period

(Rs./Lakhs)


II.CostInformationSno. Particulars Quantity Rate Amount Costperunit (Rupees)

Rs.per

Unit

Rs. Current

year

Previous

Year

1 CostofPower:

(a) TransferredProforma'D

(b) Purchased

(c)subtotal


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Sno. Particulars Quantity Rate Amount Costperunit (Rupees)

Rs.per

Unit

Rs. Current

year

Previous

Year


(a)Maintenanceoflines

(b)Billingincludingmeterreading

(c)Others(specify)

Subtotal

(a

to

c)

3 ConsumablesStoresandSpares

4 ServicingandContractWork

5 Insurance

6 Depreciation

7 LeaseRent,ifany

8 OtherSupplyOverheads

9 AdministrativeOverhead:

10 Total(1to9)

11 SellingExpenses

12 Interest(netofInterestonconsumer

deposits)

13 TotalCostofSales

14

SalesRealization

15 Margin(1413)

16 AverageSaleRealization

(a)Domestic

(b)Commercial

(c)Industrial

(d)PublicLighting

(e)Agriculture

(f)others


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PROFORMAF

StatementshowingActivitywiseCapitalCostofPlantandMachineryorEquipmentrelatingElectricityActivityandot

NameoftheCompany

NameandAddressofthePlant/Unit

ForthePeriod/Year

Sno. Particulars GrossBlock Depreciation

Assets(Specifyassets

activitywise)

Costasat

beginningof

theyear

Additionsor

Transfers

duringthe

year

Deductions

orTransfer

duringthe

year

TotalCostat

theendof

theyear

Asat

beginningof

theyear

Fortheyear On

deduct

during

yea

A. Generation(specify)

1.

2.

etc

B. Transmission

1.

2.

etc

C. Distribution

1.

2.

etc

D. ServicingorBillingorAdministrativeorMarketing

1.

2.

etc

E. Common

1.

2.

F. Others

1.

2.

H. GrandTotalasperAudited

Accounts(AtoG)


19/23

19

PROFORMAG

StatementshowingAllocationandApportionmentofTotalExpensesandIncomeofthe

NameoftheCompany

NameandAddressofthePlant/Unit

Forthe

Period/Year

Sno. Particulars Total

Expenses

asper

Audited

Financial

Accounts

Totalasper

Annual

Accountsof

Generation

Units

Totalasper

Annual

Accountsof

Transmissio

n Units

Totalas

per

Annual

Accounts

of

Distributi

onUnits

Totalas

per

Annual

Accounts

ofsupply

orbilling

Units

Other

activities

(specify)

Utilities

(separate

lyfor

each)

Factory

Overhea

s

1. DirectMaterials(specify)

2. ProcessMaterials(specify)

3.

Chemicals(specify)

4. Power&Fuel

a) Fuel

b) OwnProduction

5. EmployeeBenefits:

a) Salaries,Wages,BonusEtc.

b) ContributiontoProvidentand

OtherFunds

c) StaffWelfareExpenses

6. ConsumableStoresandSpares

7. RepairsandMaintenance

a) Plant&Machinery

b) Buildings

c) TransmissionandDistribution

Assets

d) Others


20/23

20


Expenses

asper

Audited

Financial

Accounts

Totalasper

Annual

Accountsof

Generation

Units

Totalasper

Annual

Accountsof

Transmissio

n Units

Totalas

per

Annual

Accounts

of

Distributi

onUnits

Totalas

per

Annual

Accounts

ofsupply

orbilling

Units

Other

activities

(specify)

Utilities

(separate

lyfor

each)

Factory

Overhea

s

8. OtherDirectExpenses(specify)

9. Rent

10. Insurance

11. RatesandTaxes

12. PaymentToAuditors

13. TravelingandConveyance

14. CommunicationExpenses

15. PrintingandStationery

16. BankCharges

17. SalesPromotionExpenses

18.

Handling

Expenses

19. MiscellaneousExpenses

20. TransportationCharges

21. QualityControl

22. RoyaltyorTechnicalKnowhow

23. TechnicalAssistantFees

24. OtherStatutoryLevies

25. Cess

26. LeaseRent

27. ResearchandDevelopment

28.

BorrowingCharges

29. LossonAssetsSold,Lostor

WrittenOff

30. ExchangeRateFluctuations

31. ProvisionForDoubtfulDebts,

Advances,Claims&Obsolescence


21/23

21


Expenses

asper

Audited

Financial

Accounts

Totalasper

Annual

Accountsof

Generation

Units

Totalasper

Annual

Accountsof

Transmissio

n Units

Totalas

per

Annual

Accounts

of

Distributi

onUnits

Totalas

per

Annual

Accounts

ofsupply

orbilling

Units

Other

activities

(specify)

Utilities

(separate

lyfor

each)

Factory

Overhea

s

32. ProvisionforCostAdjustment

33. InterestonSecurityDeposit

34. DelayedPaymentSurcharge

35. ProvisionforContingencies

36. DepreciationorDepletion

37. TotalExpenses

38. Less,CreditforRecoveries

39. Less,SelfConsumption, ifany,

40. TotalCostofSalesexcluding

electricity Dutyandother

statutorylevies,ifany

41.

ElectricityDuty

42. TotalCostincludingelectricity

Dutyandotherstatutorylevies,if

any

43. TotalSalesRealizationexcluding

Electricity Dutyandother

statutorylevies,ifany

44. Add:ExportBenefit,ifany

45. ProfitasperProfitandLoss

Account


22/23

22

PROFORMAG1

StatementshowingApportionmentofOverheads

NameoftheCompany

NameandAddressoftheUnit

ForthePeriod/Year

CostCentres Factory

Overheads

Administration

Overheads

Marketing/

Selling&

Distribution

Other

Overheads

(specify)

Rs. Rs. Rs. Rs.

Utilities(specify)

CostCentres(specify)

1.

2.

3.

4.

Others(specify)

Total(as

per

Proforma

H)

ProformaH

StatementofProfitReconciliation(forthecompanyasawhole)

NameoftheCompany

ForthePeriod/Year

Sno. Particulars Current

Year(Rs)

Previous

Year(Rs)

1 ProfitorLossasperCostAccountingRecords

a)Fortheauditedproductgroups

b)Forthe

un

audited

product

groups

2 Add:Incomesnotconsideredincostaccounts:

(a) Specify(b)

(c)

(d)

3 Less:Expensesnotconsideredincostaccounts:

(a) Specify(b)

(c)

(d)

4 Add:OvervaluationofClosingStockinFinancialAccounts

5 Add:UndervaluationofOpeningStockinFinancialAccounts

6 Less:Undervaluation ofClosingStockinFinancialAccounts

7 Less:OvervaluationofOpeningStockinFinancialAccounts

8 Adjustmentsforothers,ifany(specify

9 ProfitorLossasperFinancialAccounts

Notes:


23/23

1. SeparatecoststatementshallbepreparedforeachmajorutilityinProformaA.2. Separatecoststatementshallbepreparedfordifferentkindofmaterialsorfuels

such as coal, lignite, gas, naphtha, bagasse, etc (for indigenous and imported

materialseparately)inProformaB.Incaseofimportedmaterialsorfuels,details

suchasFOBprice,freight,insurance,otherlandingchargesetc.shallbeindicated

inaseparatestatement.

3. Any adjustment for incentives or penalties or other charges (like VAT etc.)charged by the supplier in the current year bills relating to material or fuel

received during previous year(s) shall be excluded from current year cost and

indicatedbywayofafootnote.

4. Wherethecompanyhas itsownfacilitiesorminestoproducecoal, lignite,etc.,costofraisingsuchmaterialshallbeworkedoutindetailusingProforma'B',tobe

suitablymodified.

5. Separateplantwiseandunitwisecoststatementshallbeprepared inProformaC foreach typeofgenerationviz.Hydroelectric,Thermal,Atomic,etcand for

captive consumption, power soldwithin the country and the power exported.

Expenses

incurred

on

export

and

the

incentive

earned

thereon

shall

be

indicated

intheproformaapplicableforthequantityproducedandexported.Costperunit

shallbecomputedwithreferencetonetunitsofpowergenerated.

6. Separate Cost Statement shall be prepared in Proforma D for cost oftransmission and cost of distribution. Proforma used for working out cost of

transmissionshallbenamedasDIand shallbeprepared foreachmajor zones

and areas. Proforma used for working out cost of distribution (after suitable

modifications)shallbenamedasDIIandshallbepreparedvoltagewiseforeach

majorzonesandareas.

7. ProformaEmeantforsupplyordistributionactivitymaybesuitablymodifiedtomeettherequirementoftheindustry.

8. The itemsof cost shown in theproforma are indicative and the same shallbereflectedkeepinginmindthematerialityofeachitemofcostintheproductandactivitygroup.

9. If thecompanyenters intoawheelingarrangement for transmission,necessarypayment or receipt may be recorded as separate item under the relevant

proforma.

10.All items of income, expenditure andmargin in Proforma G and H shall bereconciledwiththefinancialaccountsfortherelevantperiod/year.

[F.No.52/7/CAB2011]

B.B.GOYAL

Adviser(Cost)

Documents

Electricity Carr