Electricity Supply Annual Accounts Rules Esaar

Please download to get full document.

View again

of 106
All materials on our website are shared by users. If you have any questions about copyright issues, please report us to resolve them. We are always happy to assist you.
Information Report
Category:

Instruction manuals

Published:

Views: 221 | Pages: 106

Extension: PDF | Download: 3

Share
Related documents
Description
This contains Annual Accounts Rules of electricity companies
Tags
Transcript
  .' \ ..... \. i) ãt i: I,   ~  JHEELECTRICITY(SUPPL Y (ANNUALACCQUl'-lTS) RllLES 198 ) ,:,~_,'-------,i'j---,_----  ;,. I' I'} I   I I , ; / / J, I  - -\ \ \   ~  .J. \ \ \_.- , i '.   ' . \ _ ~ll ã-J  I_ , . ,. ,I,...... ( GOVERr-MENTOF INDIA ... ..j_c. - - MINI ;T,, F ENf:RGY ã OEPARn  ANNEXUREIANNUALSTATEMENTOFACCOUNTSPARTI-STATEMENTSSta.tementNo.Tith Page No. ,. I r r R2vcnueAccount 5 2. NetR~'/er'H e andAopropciation Account 667 3. BalanceSheet 4. StatementofACCOun HlgPolicies -' 5 Notes to Accounts 71 J 6.Func t ion-vviseAnalysis01RevenueandExpenses 12-'3 1;.. SourcesandUsesofFunds i I StatementofCapitalBaseandSurplus(underSection59ofthe 1 Electricity(Supply)Act-1948) \ r' StatementofTech.icalParticulars l f 14- 15 , i 617 PART 11- SCHEDULESTOTHEREVENUEACCOUNTflcvenuefromSaleofPower 18 2. Element-wiseAnalysisofRevenue 18 3. AverageRealisationfromSaleofPower 19 I 4. RevenueSubsidiesandGrants 20 5. OtherIncome 20 i 6. PurchaseofPower 20 I, 1\ 7. GenerationofPower 21 ,'.: 8. RepairsandMaintenance 21 ~. EmployeeCosts 22 AdministrationandGeneralExpenses 2'> DepreciationandRelatedDebits(Net) 12. InterestandFinanceCharges 3. InterestandFinanceChargesCapitalised .4. OtherExpensesCapitalised 15. OtherDebits 6. Extra-ordinaryItems I. ProvisionforIncome-tax  I t \ , { J ., , , ... \ \ (iii I PARTIII-SCHEDULESTOTHE BALANCE SHEET Schedule No. TitlePAGENo.22.AssetsnotinUse26272929 3030 18.NetPriorPeriodCredit/Charges19.FixedAssetsandProvisionforDepreciation20.Function-wiseBreak-upofFixedAssets21.CapitalExpenditureinProgress23.DeferredCosts26(b)ReceivablesagainstSupplyofPower31 31 32 > 3233 33 343434 35 24.IntangibleAssets25.Investments26.TotalCurrentAssets26(a)Stocks26(c)CashandBankBalances26(d)LoansandAdvances26(e)SundryReceivables,'27.SecurityDepositsfromConsumers28.OtherCurrentLiabilities29.SubsidyReceivablefromGovernment30.BorrowingsforWorkingCapital31.PaymentsdueonCapitalLiabilities 35 32.CapitalLiabilities 353636 33.FundsfromStateGovernment 36 35.ReservesandReserveFunds 37 37 34.Contributions,GrantsandSubsidiestowardsCostofCapitalAssets  j ,,- MINISTRYOFENERGY (DepartmentofPower)NewDelhi,the31stOctober,1985 G.S.R.1134-Inexerciseofthepowersconferredbysection69oftheElectricity(Supply)Act,1948(54of1948),theCentralGovernment,inconsultationwiththeComptrollerandAuditorGeneralofIndiaandtheStateGovernmentsherebymakesthe tollowinq rulesnamely:-   CHAPTERIINTRODUCTORY , 1.Shorttitleandcommencement-(1)TheserulesmaybecalledtheElectricity(Supply)AnnualAccountsRules1985. , (2)TheyshallcomeintoforcewitheffectfromdateoftheirpublicationintheofficialGazette.2.Definitions-(1)Intheserules,unlessthecontextotherwiserequires- , (a) Act meanstheElectricity(Supply)Act.1948(54of1948). r (b) Annexure meansanAnnexureappendedtotheserules,(c) AnnualStatementofAccounts meanstheannualstatementofAccountsasdefinedinsub-rule(1)ofrule5andinclude,theAnnualAccountsandtheAccounts;(d) Financialyear meansaperiodoftwelvecalendarmonthsendingonthe 31 stdayofMarch every yearorinthecaseofthefirstaccounts,ashorterperiodcommencingonthedateofconstitutionoftheBOJrdandendingonthe31stdayefMarchimrnediatelvfollowing;(e) Notes or NotestoAccounts meanstheNotestoAccountscontainedinStatementNo,5oftheAnnualStatementofAccounts: (f)  Schedule meansaScheduleformingpartoftheannualStatementofAccounts;(g) Statement meansaStatementformingpartoftheAnnualStatementofAccounts.(2)Wordsandexpressions-usedhereinandnotdefinedbutintheAct.shallhavethemeaningrespectivelyassignedtothemintheAct. ..ã.....jj .,:-~<~~-~~.
We Need Your Support
Thank you for visiting our website and your interest in our free products and services. We are nonprofit website to share and download documents. To the running of this website, we need your help to support us.

Thanks to everyone for your continued support.

No, Thanks