HYDERABAD,
ANDHRA PRADESH
Guidelines for Revenue and Tariff Filing
for
Distribution
and Retail Supply Licensee
October 7, 1999
Section 26(5) of the Andhra Pradesh Electricity Reform Act, 1998, requires that a licensee shall provide to the Commission, at least 3 months before the ensuing financial year, full details of its calculation for that financial year of the expected aggregate revenue from charges which it believes it is permitted to recover pursuant to the terms of its licence and thereafter it shall furnish such further information as the Commission may reasonably require to assess the licensee’s calculation.
This filing shall provide information on:
(1) the aggregate revenue requirement that the licensee believes
it is permitted to recover according to the Sixth Schedule of the Electricity
(Supply) Act, 1948, with such modification as may be specified and approved by
the Commission, and
(2) the expected revenue at the prevailing tariff rates.
The Licensee shall file annually the Expected Revenue from Charges (ERC).
(1) On or before December 31 of each year, the Licensee shall file an ERC containing the information in respect of the ensuing financial year, the current financial year and the previous financial year.
(2) Within 90 days of the date on which the licensee has furnished all the information that the Commission requires, the Commission shall notify the licensee either:
(a) that it accepts the licensee's calculations; or
(b) that it does not consider the licensee's calculations to be in accordance with the methodology or procedure specified and approved by the Commission, and such notice to the licensee shall:
(i) specify fully the reasons why the Commission considers that the licensee's calculation does not comply with the methodology or procedures specified and approved by the Commission or is in any way incorrect, and
(ii) propose a modification or an alternative calculation of the expected revenue from charges, which the licensee shall accept.
A tariff means a schedule of standard prices or charges (termed ‘rates’), together with terms and conditions for the application of the tariff to a supply of electricity or electricity-related services.
The Commission may revise these filing guidelines at any time. For example, the results of the Commission’s consultation on tariff philosophy issues may trigger some changes.
The ERC shall include support for the licensee’s view of the aggregate revenue requirement that it believes it is permitted to recover by providing details of the amounts permitted under the Sixth Schedule of the Electricity (Supply) Act, 1948, with such modification as may be specified and approved by the Commission. This shall be summarised in the forms prescribed in Appendix 1, unless the Commission specifies otherwise. In all cases, detailed supporting data and documentation must also be provided which validates the data provided in Appendix 1 by reference to audited data or, where audited data are not available, by reference to other verifiable sources. Full details of any workings, assumptions or methodologies necessary to derive the data in Appendix 1 from audited or other verifiable data sources must also be provided with the filing. Detailed supporting data are to be supplied as specified in the appropriate sections below.
The data in Forms 1.1 to 1.6 of Appendix 1 should be provided in the prescribed format. The data in Forms 1.1 to 1.4 should be entered for three years:
· Audited figures for the previous financial year
· Estimated figures for the current financial year. These estimates should be based on actual figures for the first six months of the current financial year and estimated figures for the second six months of the current financial year. The estimated figures for the second half of the current financial year should be based on actual audited figures of the second half of the previous financial year with adjustments that reflect known and measurable changes expected to occur between them. These adjustments must be specifically documented and justified.
· Forecast figures for the ensuing financial year. These figures should be based on the current year figures, with adjustments that reflect known and measurable changes expected to occur between them. These adjustments must be specifically documented and justified.
Form 1.1 specifies calculation of the capital base, generally following XVII (1) of the Sixth Schedule. The licensee shall provide full details of calculation of each capital base item and enclose supporting financial and technical data for all relevant financial years. If any portion of the capital base is used in or financed from activities other than those specified in the license, full details shall be submitted to the Commission.
The Commission requires that the item No. XVII(1)(ii) of the Sixth Schedule should also include the amount of subventions from the State Government. The purpose of this change is to prevent the licensees from earning a return on subventions from the State Government. This change will be appropriate, since the licensee is not entitled to earn a return on assets that it did not purchase.
Form 1.1 shall be provided separately for the capital base applying to two periods, those being:
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· That part of the capital base which relates to investments made on and from the 16th day of October 1991 till the 31st day of March 1999, including the asset base at the time of transfer to APTRANSCO; and
· That part of the capital base which relates to investments made thereafter .
Form 1.1. shall be supplemented by the following forms:
a) Form 1.1a: Fixed Assets
b) Form 1.1b: Depreciation
c) Form 1.1c: Written down costs of fixed assets retired on account of obsolescence, inadequacy, superfluity, etc.
d) Form 1.1d: Capital Expenditure
e) Form 1.1e: Work in Progress
f) Form 1.1f: Sale and Lease Back of Assets
g) Form 1.1g: Domestic Loans and Debentures
h) Form 1.1h: Foreign Loans and Debentures
Form 1.2 calculates the reasonable return of the licensee, as specified in sections XVII(9) and (10) of the Sixth Schedule. The capital base and standard rates used depend on the age of investments involved, as defined in section XVII (10) of the Sixth Schedule.
Form 1.3 broadly follows sections XVII(2)(b) and (c) of the Sixth Schedule. The licensee shall provide full details of calculation of each expenditure item and enclose supporting financial and technical data for all relevant financial years.
Form 1.3. shall be supplemented by the following forms:
a) Form 1.3a: Costs of Purchased Power
b) Form 1.3b: Employee costs
Form 1.4 calculates the income of the licensee from sources other than the tariff. However, this form should not include revenue from other businesses. It follows section XVII(2)(a) of the Sixth Schedule with the exception of item No. XVII(2)(a)(i) “gross receipts from sale of energy, less discounts applicable thereby”. In addition, total receipts in the form of surcharges for late payment are to be included in this form as a separate item. The resulting total of non-tariff income shall be deducted from the total revenue requirement to calculate the net tariff revenue requirement.
Form 1.5 calculates the excess of clear profit over reasonable return and the rebate to be provided by the licensee when tariffs are next re-set. The adjustment is described in Section II of the Sixth Schedule. Form 1.5 includes an item that adjusts the rebate by the amount of clear profit that the Commission may allow or disallow the licensee to keep as a result of performance based regulation. This is to provide an incentive for the licensee to improve its performance in accordance with Section 26(2)(b) of the Andhra Pradesh Electricity Reform Act, 1998. The final amount of the rebate should be added to the rebate account for the previous financial year as per Section II of the Sixth Schedule. The previous year shall be used in preference to the current financial year, because audited data will not be available for the current financial year.
Form 1.6 calculates the resulting aggregate revenue requirement that the licensee believes it is permitted to recover from tariffs under the Sixth Schedule in the ensuing financial year.
The ERC shall include a calculation of the expected revenues from tariff charges by applying tariff prices to quantities supplied. This may be made in the form of a statement in the Form 2.1 included in Appendix 2. This should include a statement of and supporting documentation for the forecast quantities supplied under each rate for the ensuing financial year. The quantities, together with prices, shall be capable of providing the expected revenue under each rate and hence in aggregation the total expected revenue from tariffs for the year.
The licensee shall also provide revenues from tariff charges for the previous financial year as well as the current financial year in the same format. The licensee shall also furnish details of number of consumers by tariff category, a statement of the units consumed or assumed to be consumed by unmetered supplies related to a parameter of the supply, and the amount of energy consumed under minimum charges.
If divergence between the aggregate revenue requirement and the expected revenues for the ensuing financial year is significant, the ERC shall include a statement of how the licensee proposes to deal with this divergence.
Reductions in distribution losses are an important objective under section 26(2)(b) and (c) of the Andhra Pradesh Electricity Reform Act. Revenue and tariff determinations will need to take account of such reductions. The ERC shall include a detailed statement of distribution losses.
Distribution and Retail Supply licensees shall submit distribution loss figures broken down between sub-transmission (33 kV and 11 kV) and LT losses, and also between technical and non-technical losses. Calculations should refer to the energy sold to consumers and the method of calculation must be fully specified. All information should be provided for the following three periods: i) the first six months of the previous financial year, ii) the second six months of the previous financial year, and iii) the first six months of the current financial year. This may be made in the forms included in Appendix 3.
The licensee must also provide plans for reducing losses, both technical and non-technical, together with relevant load flow studies and details of the investment required to achieve the planned reductions. Plans for strengthening the energy audit shall be also included. All such plans should be presented time-wise, commencing with the ensuing financial year and covering at least the following five years. They should be substantiated by relevant analysis as to achievability and cost, and indicate the loss improvements expected to result from each program in the plan.
Section 26(9) of the Andhra Pradesh Electricity Reform Act, 1998, requires that a licensee shall provide details of the proposed tariff or amendment to a tariff to the Commission together with such further information as the Commission may require to determine whether the tariff or amended tariff would satisfy the provision of Section 26(7) of the Andhra Pradesh Electricity Reform Act, 1998.
(1) Where the licensee proposes:
(a) to change all or any of the tariff rates and/or
(b) to formulate a new tariff or tariffs,
the licensee shall provide to the Commission, at least 3 months before the proposed date for implementation, a filing of the proposed tariff or amendment to a tariff (FPT) containing such details as the Commission may require. The FPT must contain the information specified below, and the licensee shall also provide such further information as the Commission may require. The Commission may change the filing requirements at any time and may do so after the consultation on tariff philosophy issues is completed.
(2) The information to be provided by the licensee must include:
a) A statement of the current tariff rates and all applicable terms and conditions, and the expected full-year revenue from the current tariff rates in the year in which the new tariff is to be implemented. This should be shown in Form 2.1 of Appendix 2.
b) A statement of the proposed tariff rates and charges, including a full statement of all applicable terms and conditions. This statement should be shown in a form appropriate to the proposed tariff structure. Details should also be supplied of the publicity intended to be given to new tariff options when they are to be implemented.
c) A statement of the revenue requirement for the period of twelve months following the date of implementation of the proposed tariff or the tariff amendment. This should be provided in the forms included in the Appendix 1. If the tariff is to be implemented within 3 months of the beginning of the ensuing financial year, the statement can include the revenue requirement for the ensuing financial year.
d) A statement of the expected full-year revenue of the proposed tariff for the same financial year as in c). This should be given in Form 4.1 of Appendix 4. If the proposed tariff is to be introduced after the start of the financial year, a statement of the proportion of expected revenues and quantities supplied under each proposed rate during remaining months of the financial year shall be included. This may be made on Form 4.2 of Appendix 4.
e) A statement of the estimated change in annual expected revenues that would result from the proposed tariff changes in the year in which they are to be implemented, stated in Rupees and percentage terms. This is should be made in Form 4.3 of Appendix 4.
f) A statement of the effect of the proposed tariff changes on a typical small, average and large consumer in each tariff class. This statement shall be made in Form 4.4 of Appendix 4.
g) An embedded cost study detailing functionalization, classification, and allocation of the revenue requirement into consumer classes, and determination of embedded unit costs. Indicate specifically how external subsidies are accounted for in the embedded cost study. The study shall include all relevant details and methods used. In addition, the annual embedded costs for each consumer category should be included in Form 4.5 of Appendix 4.
h) A study of marginal costs of the licensee’s business, including time-differentiated marginal costs by a) voltage levels or b) consumer classes and a written explanation of the methods used to calculate marginal costs, along with all workpapers. In addition, the statement shall include a comparison of the percentage of marginal costs recovered by the current and proposed tariff for each tariff class. Unit marginal costs by time period, units of sale by class, and revenues from charging marginal costs by customer class should be presented in Form 4.6 of Appendix 4.
i) A written explanation of the manner in which the proposed tariffs improve the efficiency of the price signal provided to consumers vis a vis the unit marginal costs in Form 4.6 of Appendix 4.
j) A written explanation of the rationale for the proposed tariff changes, supported by calculations of any proposed new tariff.
k) Any other information, as required by the relevant license or specified by the Commission.
Pursuant to Section 26(7)(a) of the Andhra Pradesh Electricity Reform Act, 1998, cross-subsidies must be restricted to only those categories where the need arises. Cross subsidies take the form of tariff differentials between classes of consumers that do not reflect differences in the circumstances of supply or sale to such classes. These differences include quantity, load factors, power factor, level and timing of peak demand, conditions of interruptability, location of premises being supplied, date and duration of the agreement or any other relevant factors. The Commission may by Order allow a licensee to provide cross-subsidies to a particular customer group over an appropriate period of time to be determined by the Commission.
The tariff filing shall include a statement that calculates the amount of cross subsidy in the existing tariffs and in the proposed tariffs. This should be done in two ways: (1) comparing embedded costs with current and proposed class revenues using Form 4.7 of Appendix 4, and (2) comparing marginal cost revenue with current and proposed class revenues using Form 4.8 of Appendix 4. If the proposed tariffs include a cross subsidy, a statement is required, as applicable, to show how this complies with any cross-subsidy scheme notified by the Commission.
The tariff filing shall also include a statement showing full details of the calculation of each type of subsidy received, due or assumed to be due from the State Government, the consumers to whom it is directed, and documentation showing how each type of subsidy is reflected in the embedded costs applicable to those customers. This statement shall also include the embedded cost calculated without consideration of the subsidy for those customers. Allocation of each type of external subsidy among consumer classes should be shown in Form 4.9 of Appendix 4. Summary information should be shown on Form 4.5 of Appendix 4. The subsidy calculations shall also compare the amount of subsidy to be received in the year in which the tariff is to be implemented with the amount of subsidy received in the previous year and, where relevant, the current year.
The Commission may require the licensee to provide any additional information necessary to assess the licensee’s filing. In particular, the licensee must provide reports on the following as part of the FPT:
(a) Plans for undertaking load research to determine the load profile of consumers supplied under each tariff. This is an essential requirement if future tariffs are to reflect costs.
(b) Plans to improve the system power factor by providing an incentive for consumers to install correction capacitors.
(c) Plans for determining the relationship between kWh consumed and the connected loads on which unmetered charges are based.
(d) Programme for converting unmetered connections to metered supply, together with investment needed.
(e) Method of assessing consumption when meter is not installed or is defective, together with basis for such assessment.
(f) Plans, both short-term and long-term, for rationalization of existing manpower.
(g) Expansion plan for all capital investment.
Paragraph 26(2)(b) of the Andhra Pradesh Electricity Reform Act, 1998, stipulates that, while designing the tariff, the licensee should consider the factors which would encourage efficiency, economic use of the resources, good performance, optimum investments and other matters which the Commission considers appropriate keeping in view the salient object and purposes of the provisions of this Act, besides keeping in view the interest of consumers.
The licensee shall provide the following performance indicators for the previous financial year:
a) Number and duration of supply interruptions on distribution networks, separately for 33 kV, 11 kV and LT system. Details of steps proposed to improve performance and monitoring.
b) Periods when voltage and/or frequency was beyond the prescribed limits on primary distribution (33 kV, 11 kV) networks. Details of steps proposed to improve performance and monitoring.
c) Number of supply or connection applications pending for more than six months, categorised by the reason why.
d) Numbers of reported fatal and non-fatal accidents, differentiating between accidents involving humans and those involving animals. An analysis of steps to reduce such accidents must also be provided.
e) Numbers of inadequate or defective meters. Programme and phasing of investment for replacements.
f) Number of unauthorised connections (as a result of sample survey) to be reported by tariff category. Measures adopted to curb unauthorised consumption. Results and programme for the future.
g) Amount of revenue arrears at beginning and end of year analysed age-wise on a six-monthly basis. Reasons for non-collection and details of litigation involving collection of revenue of Rs. 50,000 or more should also be provided.
h) Data should be provided for each consumer category indicating (i) the normal meter reading cycle and the number of meter readings not carried out in accordance with that cycle, and (ii) the number of consumer bills not served within 15 days of the meter reading. Please also provide details of plans to improve the efficiency and punctuality of meter reading, the despatch of consumer bills, and cash collection.
Appendix 1
Items in the following Forms are cross-referenced to paragraphs in section XVII of the Sixth Schedule of the Electricity (Supply) Act, 1948. For convenience, shorter wording has been used in here compared to the Sixth Schedule. For the purpose of application of the Guidelines, the full wording of the Sixth Schedule shall be used where applicable.
Revenue Requirement Form 1.1: Capital Base
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Previous year |
Current year |
Ensuing year |
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Ref. |
Data
Required |
Audited |
Estimated |
Projected |
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Rs.
in Crores |
Rs.
in Crores |
Rs.
in Crores |
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1.
(a) |
Original
cost of fixed asset (excluding
consumers contributions) |
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(b) |
Cost
of intangible assets |
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(c) |
The
original cost of work in progress |
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(d) |
The
amount of investment compulsorily made under para-IV of the Sixth Schedule |
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(e) |
An
amount on account of working capital equal to the sum of: |
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(e) (i) |
Average
cost of stores (1/12th
of the sum of the stores materials and suppliers including fuel in hand at the
end of each month of the year) |
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(e) (ii) |
Average cash and bank balance (1/12th
of the sum of cash and bank balance whether credit or debit and call and
short term deposits at the end of each month of the year) |
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NA |
Capitalized Loss allowed
by the Commission* |
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Sub-total of positive elements of Capital Base |
Sum of above |
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Less |
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i) |
The amounts
written off or set aside on account of depreciation of fixed assets. |
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ii) |
The
amount of any loan or subvention from the State Government. |
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ii-a) |
The
amount of any loans borrowed from organisations or institutions approved by
the State Govt. |
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ii-b) |
The
amount of any debenture issued by the licensee. |
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iii) |
The
amounts deposited in cash with the licensee by consumers, by way of security. |
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iv) |
The
amount standing to the credit of Tariffs and Dividends Control Reserve at the
beginning of the year of account. |
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v) |
The
amount standing to the credit of the Development Reserve at the close of the
year. |
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vi) |
The
amount carried forward (at the beginning of the year of account) in the
accounts of the Licensee for distribution to the consumers. |
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Sub-total of negative elements of Capital Base |
Sum of above |
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Net Capital Base |
net
figure (first sub-total above minus the second) |
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Note:
Separate table shall be provided for each layer of the Capital Base. The
components of working capital should
be
included only on the sheet for post-31-3-99 assets.
*
Capitalised Loss shall reflect the amount of previous losses allowed by the
Commission to be
capitalized during the transition period.
The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.1a: Fixed Assets
Information shall be provided by voltage class
(33 kV, 11 kV, 0.4/0.22 kV) as far as practicable. Repeat the same format to
provide voltage class-wise information.
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Particular of assets |
Balance at the beginning of the year |
Additions during the year |
Retirement of assets during the year |
Balance at the end of the year |
Remarks |
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Land and rights |
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Building and
structures |
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Substation
transformers, transformer kiosk, other fixed apparatus of rating 100 kVA and
above |
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Substation
transformers, transformer kiosks, other fixed apparatus of rating below 100
kVA |
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Switch gear |
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Towers, poles,
fixures, overhead conductors and devices |
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Underground cables
and devices |
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Service lines |
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Metering equipment |
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Miscellaneous
equipment |
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Other items (provide a detailed
list) |
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Total |
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The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.1b: Depreciation
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Description of assets |
Balance of accumulated depreciation at the
beginning of the year |
Balance of arrears of depreciation at the
beginning of the year |
Additions during the year |
Withdrawals from the depreciation fund during
the year |
Balance of accumulated depreciation at the end
of the year |
Balance of arrears of depreciation at the end
of the year |
Remarks |
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Rate of depreciation |
Depreciation provided for the year |
Arrears of depreciation written off during the
year |
Total |
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Licensee should list assets in the same
structure as in Form 1.1a |
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The licensee shall provide data in the
following formats for the previous year, current year, and the ensuing year in
separate tables:
Form 1.1c: Written Down Cost of Fixed Assets
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Particulars of assets |
Balance of written down cost of assets at the beginning of the year |
Written down cost of
assets retired during the year |
Written down cost of
assets sold during the year |
Amount realised
during the year |
Excess of sale
proceeds over written down cost transferred to Contingencies Reserve Account |
Amount written off
during the year |
Balance of written
down cost at the end of the year |
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The licensee shall provide data in the following formats
for the previous year, current year, and the ensuing year in separate tables:
Form 1.1d: Capital
Expenditure
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Project name |
Brief description of the project |
Project cost |
Reasons for cost revision |
Project schedule |
Reasons for delay |
Expenditure up to the end of previous year |
Expenditure during the year |
Expenditure up to the end of current year |
Expenditure Capitalized |
Source of Capital |
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Original estimate |
Revised estimate |
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Original completion date |
Revised completion date |
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The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.1e: Work in
Progress
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Description |
Previous
year |
Current
year |
Ensuing year |
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Audited, Rs. in
Crores |
Estimated, Rs. in
Crores |
Projected, Rs. in
Crores |
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Opening balance |
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Add: New investment |
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Capital Expenditure |
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Interest during construction |
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Less: Investment
capitalised* |
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Closing balance |
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* provide details of investment capitalised.
The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.1f:Sale and Lease
Back of Assets
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Serial No. |
Particulars
of Assets |
Year
of Acquisition |
Original Cost of the
Asset |
Year of Sale |
Book Value at the
time of the sale |
Period of Lease |
Annual Lease Payments |
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The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.1g:Domestic Loans
and Debentures
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Serial No. |
Name of
the Institution |
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Balance at the beginning of the year* |
Amount received during the year* |
Amount redeemed during the year* |
Balance outstanding at the end of the year* |
Rate of interest (indicative range in case of several
loans per institution) |
Interest to be paid during the year |
Remarks |
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*This information to be provided on a
consolidated basis institutionwise.
The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.1h: Foreign Loans
and Debentures*
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Serial No. |
Description of loans/ debentures raised |
Year of sanction of loan/ debenture and tenure Year
Period |
Amount sanctioned in foreign currency |
Exchange rate Initial Current |
Initial relief
period |
Year of first drawal |
Rate of interest % |
Period of payment From To |
Balance at the beginning of the year in local
and foreign currency |
Amount received during the year in local and foreign
currency |
Amount redeemed during the year in local and
foreign currency |
Balance outstanding at the end of the year in
local and foreign currency |
Interest to be paid during the year in local
and foreign currency |
Remarks |
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* All relevant details should be provided. If
loans are redeemed or interest is paid in instalments during the year, such
details should be provided. The exchange rate to be applied must be as of the
date when the loan is redeemed or the interest is paid.
Revenue Requirement Form 1.2: Reasonable Return
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Previous year |
Current year |
Ensuing year |
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Ref. |
Data Required |
Audited |
Estimated |
Projected |
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Rs.
in Crores |
Rs.
in Crores |
Rs.
in Crores |
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10
(b) |
Reserve
Bank rate used in the calculations below |
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9
(a) |
Reasonable
return on the Capital base as on
31/3/99 |
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9(a) |
Reasonable
return on the Capital base thereafter |
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9
(b) |
Income
from investments, other than those investment compulsorily made under para-IV
of the Sixth Schedule |
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9
(c-1) |
The
amount of any loans borrowed from organisations or institutions approved by
the State Govt. multiplied by one-half of one per centum |
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9
(c-2) |
The amount
of any debenture issued by the licensee multiplied by one-half of one per
centum |
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9
(d) |
The
amount standing to the credit of the Development reserve at the close of the
year multiplied by one-half of one per centum |
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9(e) |
Such other amount as may
be allowed by the Central Government |
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Total Reasonable Return |
sum
of the above items |
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Revenue Requirement Form 1.3: Expenditure
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Previous year |
Current year |
Ensuing year |
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Ref. |
Data Required |
Audited |
Estimated |
Projected |
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|
Rs.
in Crores |
Rs.
in Crores |
Rs.
in Crores |
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Expenditure
properly incurred on : |
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2
(b) (i) |
Purchase
of energy (provide details in Form 1.3a) |
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2
(b) (ii) |
Distribution
and sale of energy (broken down as follows) |
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1. Wages, salaries, other allowances and
benefits (including bonuses) of employees of the company. (provide
the breakdown shown in Form 1.3b) |
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2. Administrative
and General expenses relating to the distribution and sale of energy 3.
Non-labour repair and maintenance expenses relating to the distribution and
sale of energy |
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2
(b) (iii) |
Rents,
rates & taxes, other than all taxes on income and profit |
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2
(b) (iv) |
Interest
on loans advanced by the State Government |
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2
(b) (iv-a) |
Interest
on loan borrowed from organisation or institutions approved by the State
Government |
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2
(b) (iv-b) |
Interest
on debenture issued by the licensee |
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2
(b) (v) |
Interest
paid on security deposit |
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2
(b) (vi) |
Legal
charges |
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2
(b) (vii) |
Bad
debts |
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2
(b) (viii) |
Auditors’
fees |
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2 (b)
(x) |
Depreciation |
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2
(b) (xi) |
Other
expenses (provide details in table below) |
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2
(b) (xii) |
Contribution
to provident fund, staff pension and gratuity |
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2
(b) (xii-a) |
Expenses
on apprentice and other training schemes |
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2
(b) (xiii) |
Bonus
paid to the employees of the undertaking |
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Total "expenditure before special appropriations" |
sum
of above |
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Special appropriation to cover : |
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2
(c) (i) |
Previous
losses* |
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2
(c) (ii) |
All
tax on income and profits |
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2
(c) (iii) |
Instalments
of written down amounts in respect of intangible asset and new capital issue
expenses |
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2
(c) (iv) |
Contribution
to contingency reserve |
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2
(c) (v) |
Contribution
towards arrears depreciation |
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2
(c) (v-a) |
Contribution
to Development Reserve |
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2
(c) (v-b) |
Debt
redemption obligation |
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2
(c) (vi) |
Other
special appropriation |
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Total "special appropriation" |
sum
of above |
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Total "expenditure" (including special appropriation) |
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Note:
Management expenses (including remuneration of directors) and bonuses should
be included in the wages, salaries, other allowances and benefits item above.
All expenses associated with other businesses should be excluded. |
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*
Previous losses shall include the amount of capitalized losses allowed to be
expensed by the Commission.
The licensee shall provide data in the following
formats for the previous year, current year, and the ensuing year in separate
tables:
Form 1.3a: Cost of Purchased Power
|
Name and location of interface point |
Maximum capacity at each interface point (kW/
kVA) |
Voltage level at each interface point (KV) |
Units received at each interface point. (M.U) |
Other measure of output that is relevant to
Bulk Supply tariff components |
Part 1 of Bulk Supply Tariff at interface point |
Part 2 of Bulk Supply Tariff at interface point |
Part 3 of Bulk Supply Tariff at interface point |
Total Cost of Power at each interface point. (Rs in crores) |
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Charges from Part 1
of BS tariff |
Charges from Part 2 of
BS tariff |
Charges from Part 3
of BS tariff |
Total |
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Note:
If the interface point is used by more than one supplier, enter purchases from
each supplier separately.
Form 1.3b: Employment Costs
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Category of employee |
Previous year |
Current year |
Ensuing year |
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Number |
Cost |
Number |
Cost |
Number |
Cost |
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Sanctioned |
Working |
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Sanctioned |
Working |
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Sanctioned |
Working |
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1 |
Board of directors |
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2 |
Support staff of Board of Directors |
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2 (a) |
Technical |
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2 (b) |
Administrative |
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2 (c) |
Accounts and finance |
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2 (d) |
Other (please specify) |
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3 |
All other Staff |
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3 (a) |
Technical |
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3 (a) (i) |
Officers |
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3 (a) (ii) |
Staff |
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3 (b) |
Non-technical |
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3 (b) (i) |
Administrative |
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3 (b) (i.i) |
Officers |
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3 (b) (i.ii) |
Staff |
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3 (b) (ii) |
Accounts and finance |
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