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Transcript of 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
3 DateofCommissioning
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)
3 DirectEmployeesCost
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)
3 DateofCommissioning
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
2 DirectEmployeesCost
(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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18
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)
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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
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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
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
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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
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
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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:
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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)