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FORM OF COMPLIANCE REPORT
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....f this compliance report. 2 In my or our opinion, proper cost records, as per the Cost Accounting Records (Electricity Industry) Rules, 2011 prescribed under clause (d) of sub‐section (1) of section 209 of the Companies Act, 1956, have or have not been maintained by the company so as to give a true and fair view of the cost of production or operation, cost of sales and margin of all the products and activities of the company. 3 Detailed unit‐wise and product or activity‐wise cost statements and schedules thereto in respect of the product groups or activities are or are not kept in the company. 4 In my or our opinion, the said books and records give or do not give the information required by the Companies Act, 1956 in the manner so required. 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 Institute of Cost and Works Accountants of India, to the extent these are found to be relevant and applicable. Dated: this ____ day of _________ 20__ at _________________ (mention name of place ofsigning this report) SIGNATURE & SEAL ....
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....rmity with the generally accepted cost accounting principles and cost accounting standards issued by the Institute of Cost and Works Accountants of India, to the extent these are found to be relevant and applicable. 20 at (mention name of place of signing this Dated this _day of report) SIGNATURE AND SEAL OF THE COST ACCOUNTANT(S) MEMBERSHIP NUMBER(S) Notes: (i) Delete words not applicable. (ii) If as a result of the examination of the books of account, the cost accountant desires to point out any material deficiency or give a qualified report, he shall indicate the same against the relevant para. (iii) Briefly give your observations and suggestions, if any, relevant to the maintenance of cost accounting records by the company. (iv) Cost accountant may use separate sheet(s) for (ii) and (iii) above, if required. ANNEXURE TO THE COMPLIANCE REPORT [See rule 2 and rule 5] 1. GENERAL: (a) Name of the company: (b) Registered office address: (c) Financial year to which the Compliance Report relates. 2. QUANTITATIVE INFORMATION: Sl. No. Name of the Product or Service Group Unit Annual Production (Qty.) Net Sales (Qty.) (Value in Rup....
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....curement of coal, lignite, gas, naphtha, fuel oil, bagasse or any other primary or secondary conventional or non-conventional fuel Name of the Company Name and address of the Plant Name/Type of Fuel For the Period Sl. No. Particulars Quantity Rate Rs. per Unit Amount Rs. Cost per Unit (Rs.) Current Year Previous Year A1. Purchase : (a) Total purchased (b) Less: Deduction for driage, loss in transit etc. (c) Net weight of receipt at the gate 2. Other Incidental Charges : (a) Commission or brokerage paid (b) Loading and unloading (c) Taxes and levies (d) Transportation charges (e) Others, if any (specify) (f) Sub-total 3. Total 1(c) + 2(f) B. Fuel procured from own or leased land or companies 1. Opening balance in the land or companies 2. Procurement during the year and the related expenses : (a) Royalty (b) Storage (c) Expenses at collection centres (specify) (d) Share of land development expenses, if any (e) Sub-total 3. Less : Expenses for Driage, Burning, Pilferage etc. 4. Less : Closing Stock 5. Net quantity transferable to factory gate 6. Other incidental charges : (a) Loading and unloading (b) Transportation charges (c) Other....
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....17. Selling Expenses, if any 18. Cost of Sales 19. Interest and Financing Charges : 20. Total cost of generation (excluding electricity duty and other statutory levies) transferred to Proforma 'D' 21. Add : Shortfall in minimum off-take quan- tity of power by Electricity Board, etc. Sl. No. Particulars Quantity and calorific value of the fuel used Rate Rs. per Unit Amount Rs. Cost per Unit (Rs./KWH) Current Year Previous Year 22. Total (20+21) 23. If sold, Sales Realisation: (i) at Notified rates approved by Regulatory Bodies (a) Base Amount (b) Incentive Amount (c) Others (specify) (ii) Sales at other than notified rates (a) Base amount (b) Incentive amount (c) Others (specify) (iii) Total (i) +(ii) 24. Margin (23-22) PROFORMA 'D' Statement showing the cost of Transmission or Distribution Name of the Company Name and Address of the Generating Unit For the Period/Year I. Quantitative Information: Sl. No. Particulars Unit Current year Previous year A1. Surge Impendence Loading(SIL) or Rated Voltage 2. Power received from generating units including purchased, if any 3. Loss in transmission or distribution 4. Self Consumption....
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....e of Commissioning II. Cost Information Sl. No. Particulars Quantity Rate Rs. per Unit Amount Rs. Cost per Unit (Rupees) Current Year Previous Year 1. Cost of Power : (a) Transferred Proforma 'D' (b) Purchased (c) Sub-total 2. Direct Employees Cost (a) Maintenance of lines (b) Billing including meter reading (c) Others (specify) Sub-total (a to c) 3. Consumables Stores and Spares 4. Servicing and Contract Work 5. Insurance 6. Depreciation 7. Lease Rent, if any 8. Other Supply Overheads 9. Administrative Overhead 10. Total (1 to 9) 11. Selling Expenses 12. Interest (net of Interest on consumer deposits) 13. Total Cost of Sales 14. Sales Realization 15. Margin (14-13) 16. Average Sale Realization (a) Domestic (b) Commercial (c) Industrial (d) Public Lighting (e) Agriculture (f) Others Sl.No. Particulars Gross Block Depreciation Net Block Assets (Specify assets activity wise) Cost as at beginning of the year Additions or Transfers during the year Deductions or Transfer during the year Total Cost at the end of the year As at beginning of the year For the year On deductions during the year Total at the end of the year As at....
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....nses 15. Printing and Stationery 16. Bank Charges 17. Sales Promotion Expenses 18. Handling Expenses 19. Miscellaneous Expenses 20. Transportation Charges 21. Quality Control 22. Royalty or Technical Know-how 23 Technical Assistant Fees 24. Other Statutory Levies 25. Cess (Amount in Rupees) SL. No. Particulars Total Expenses as per Audited Financial Accounts Total as per Annual Accounts of Generation Units Total as per Annual Accounts of Transmission Units Total as per Annual Accounts of Distribution Units Total as per Annual Accounts of supply or billing Units Other activities (specify) Utilities (separately for each) Factory Over- heads Adminis- tration Over- heads Marketing or Selling and Distri- bution Other cost centres (specify) Non- Cost Expenses 26. Lease Rent 27. Research and Development 28. Borrowing Charges 29. Loss on Assets Sold, Lost or Written Off 30. Exchange Rate Fluctuations 31. Provision for Doubtful Debts, Advances, Claims & Obsolescence 32. Provision for Cost Adjust- ment 33. Interest on Security Deposit 34. Delayed Payment Surcharge 35. Provision for Contingencies 36. Depreciation or Deple....
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....ty in Proforma 'A'. 2. Separate cost statement shall be prepared for different kind of materials or fuels such as coal, lignite, gas, naphtha, bagasse, etc. (for indigenous and imported material separately) in Proforma 'B'. In case of imported materials or fuels, details such as FOB price, freight, insurance, other landing charges etc. shall be indicated in a separate statement. 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 indicated by way of a foot note. 4. Where the company has its own facilities or mines to produce coal, lignite, etc., cost of raising such material shall be worked out in detail using Proforma 'B', to be suitably modified. 5. Separate plant-wise and unit-wise cost statement shall be prepared in Proforma 'C' for each type of generation viz. Hydro-electric, Thermal, Atomic, etc. and for captive consumption, power sold within the country and the power exported. Expenses incurred on export and the incentive earned thereon shall be indicated in the proforma applicable ....