The Commission may be general or special order, for reasons to be recorded in writing, and after giving an opportunity of hearing to the parties likely to be affected by grant of relaxation, may relax any of the provisions of these regulations on its own motion or on an application made before it by an interested person.
By order of the Commission -Sd- Secretary 22 Compendium of HPERC Regulations, March 2021 ANNEXURE- A (See Regulation (1) of Regulation 6) FORM OF AUDIT REPORT ON HIMACHAL PRADESH ELECTRICITY REGULATORY COMMISSION (REGULATIONS ON POWER REGULATORY ACCOUNTING) REGULATION, 2014 I/We, _______________________having been appointed as the Auditor(s) under the requirements laid down in the Himachal Pradesh Electricity Regulatory Commission (Regulations on Power Regulatory Accounting) Regulation, 2014 issued by ___________________________________ H.P Electricity Regulatory Commission by ____________________(mention name of the Entity) having its registered office at ________________________________________________________________________ (mention registered office address of the entity), have audited the attached Regulatory Accounts covering __________________________ (mention name of the service/ geographical area) for the year ended ____________________ (mentioned the accounting Year) of the Entity.
1. The Entity is responsible for preparation of the Regulatory Accounting Reports. My/ Our responsibility is to audit the Regulatory Accounting Reports in accordance with the Regulations and generally accepted Auditing standards in India.
2. Further to my/our comments/observations given in the enclosed Annexure (Annexure is required in case there are comments/observations on Regulatory Accounting Reports), I/We report that:
a) I / we have received all the information and explanations, which to the best of my/our knowledge and belief were necessary for the purpose of my/our audit.
b) In my / our opinion proper books of account have been kept by the Entity so far as appears from my / our examination of those books to enable the preparation of complete and proper Regulatory Accounting Reports in accordance with the Regulations.
c) The Regulatory Accounting Reports for the year ended ____________are in agreement with the books of accounts and have been properly drawn up in accordance with the Regulations and the methods and basis laid down in the Manual of the Entity prescribed under the Regulations.
d) In my/our opinion, and to the best of my/our information and according to the explanations given to me/us, the Regulatory Accounting Reports for the year ended _______________________provide the information as per the requirement of the Regulations and represent a true and fair view in conformity with the framework as per the Regulations.
3. I/ We also report that all changes to the Manual prescribed under the Regulations that materially affect the Regulatory Accounting Reports for the year ended ____________________ have been filed with the Commission by the Entity.
Dated: Signature Place: Name of Proprietor/Partner Membership No.
Name of the Firm with Stamp (Seal) Compendium of HPERC Regulations, March 2021 23 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 FORMATS (See regulation 3(1)(g),5,7 and 8) Balance Sheet Sr.
No.
Description F o rm a t For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts Remark s/Reco nciliati on G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Gross Fixed Assets I 2 Less: Accumulated Depreciation II 3 Net Fixed Assets III 4 Capital Expenditurein-progress IV 5 Investments V 6 Current Assets
(a) Inventories VI
(b) Receivables VII (c ) Cash & Bank Balance VI
(d) Loans and Advances VI
(e) Other Common Assets VI 7 Less: Current Liabilities & Provisions
(a) Current Liabilities VIII
(b) Provisions VIII 8 Net Current Assets 9 Others 10 Total application of Funds (3+4+5+8+9) 11 Equity & Reserves IX 12 Total Loans (Including Normative Loans) X 13 Grants and Consumer Contribution XI 14 Payment due of Capital Liabilities XII 15 Others 16 Total Source of Funds (11+12+13+14+15) The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Profit & Loss Account 24 Compendium of HPERC Regulations, March 2021 Sr. No. Description F o rm a t For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts Remar ks/ Recon ciliatio n G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Cost of Fuel XIII 2 Cost of Power Purchase XIV 3 Operation & Maintenance Expenses
(i) Employee Expenses XV
(ii) R&M Expenses XVI
(iii) A&G Expenses XVII 4 Depreciation including AAD XVIII 5 Interest on Long-term Loan Capital XIX 6 Interest on Working Capital XX 7 Interest on Consumer Security Deposits 8 Contribution to contingency reserves 9 Provision for Bad Debt 10 Other Expenses 11 Incentive/(Disi ncentive) for Higher Availability/(Lo wer Availability) 12 Sharing of (Gains)/Losses
(i) -On Account of Fuel Cost
(ii) -On Account of Aux. Consump.
(iii) -On Account of O&M Expenses
(iv) -On Account of IWC
(v) Any Other 13 Return on Equity/ Capital Employed XXI 14 Corporate Tax/MAT & Any Other Tax (In case of Post-Tax Return) XXII 15 Total Expenditure Compendium of HPERC Regulations, March 2021 25 16 Revenue from Tariff XXIII 17 Non Tariff Income XXIV 18 Income from Open Access consumers a Income from Transmission service charges b Income from wheeling charges 19 Income from Other Business 20 Receipt on account of Cross Subsidy and additional Surcharge 21 Others 22 Total Revenue 23 Surplus or (Deficit) (22- 15) 26 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format I- Gross Fixed Assets Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionmen t/ Remarks, if any G en er a ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e el in g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Land & land rights 2 Land for Reservoir 3 Buildings and Roads 4 Intangible Assets 5 Hydraulic Works 6 Other civil works 7 Plant & Machinery a. Generators b. Transmission c. Distribution 8 Vehicles 9 Furniture & Fixtures 10 Office Equipment 11 Others 12 Total Apportioned to Different Businesses 13 Land & land rights 14 Land for Reservoir 15 Buildings and Roads 16 Intangible Assets 17 Hydraulic Works 18 Other civil works 19 Plant & Machinery a. Generators b. Transmission c. Distribution 20 Vehicles 21 Furniture & Fixtures 22 Office Equipment 23 Others 24 Total 25 Total of Direct and Apportioned (12+24) Compendium of HPERC Regulations, March 2021 27 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format II- Accumulated Depreciation Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Land & land rights 2 Land for Reservoir 3 Buildings and Roads 4 Intangible Assets 5 Hydraulic Works 6 Other civil works 7 Plant & Machinery a. Generators b. Transmission c. Distribution 8 Vehicles 9 Furniture & Fixtures 10 Office Equipment 11 Others 12 Total Apportioned to Different Businesses 13 Land & land rights 14 Land for Reservoir 15 Buildings and Roads 16 Intangible Assets 17 Hydraulic Works 18 Other civil works 19 Plant & Machinery a. Generators b. Transmission c. Distribution 20 Vehicles 21 Furniture & Fixtures 22 Office Equipment 23 Others 24 Total 25 Total of Direct and Apportioned (12+24) 28 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format III- Net Fixed Assets Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionmen t/Remarks, if any G en er a ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e el in g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Land & Land Rights 2 Land for Reservoir 3 Buildings & Roads 4 Intangible Assets 5 Hydraulic Works 6 Other Civil Works 7 Plant & Machinery a. Generators b. Transmission c. Distribution 8 Vehicles 9 Furniture & Fixtures 10 Office Equipment 11 Others 12 Total Apportioned to Different Businesses 13 Land & Land Rights 14 Land for Reservoir 15 Buildings & Roads 16 Intangible Assets 17 Hydraulic Works 18 Other civil works 19 Plant & Machinery a. Generators b. Transmission c. Distribution 20 Vehicles 21 Furniture & Fixtures 22 Office Equipment 23 Others 24 Total 25 Total of Direct and Apportione d (12+24) Compendium of HPERC Regulations, March 2021 29 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format IV- Capital Expenditure-in-Progress Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Capital Works in Progress The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format V-Investment Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Investments The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format VI-Inventories & Other Current Assets Inventories & Other Current Assets Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Inventories and Other Current Assets 2 Cash & Bank Balance 3 Other Current Assets 4 Loans and Advances 5 Total 30 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format VII-Receivables Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Receivables The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format VIII- Current Liabilities Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Current Liabilities 2 Provisions The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format IX- Equity Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Equity Compendium of HPERC Regulations, March 2021 31 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format X- Loans Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses
(i) Secured Loans Source 1 Source 2 … Source n
(ii) Unsecured Loans Source 1 Source 2 … Source n
(iii) Normative Loans A Total [(i)+(ii)+(iii)] Apportioned to Different Businesses
(i) Secured Loans Source 1 Source 2 … Source n
(ii) Unsecured Loans Source 1 Source 2 … Source n B Total [(i)+(ii)] Total of Direct and Apportione d (A+B) 32 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XI-Grants & Consumer Contribution Sr.
No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Grants and Consumer Contribution The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XII-Payments Due on Current Liabilities Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Payment Due on Capital Liabilities The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XIII-Fuel Sr.
No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionme nt/Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Basic Cost 2 Freight 3 Freight Surcharge, if applicable 4 Fuel Handling Charges 5 Taxes and Duties (pl.
specify details) 6 Any other charges 7 Total Cost excluding Transit Loss Compendium of HPERC Regulations, March 2021 33 8 Transit Loss 9 Total Cost including Transit Loss Apportioned to Different Businesses 10 Basic Cost 11 Freight 12 Freight Surcharge, if applicable 13 Fuel Handling Charges 14 Taxes and Duties (pl.
specify details) 15 Any other charges 16 Total Cost excluding Transit Loss 17 Transit Loss 18 Total Cost including Transit Loss 19 Total of Direct and Apportioned The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XIV-Power Purchase Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audite d Accou nts
Explanation for Apportionm ent/Remark s, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Own Generating Station 2 Central Generating Stations 3 Renewable Purchase Obligation 4 CPPs and IPPs 5 Short Term Power Purchase, Purchase through UI or from Imbalance Pool and Other Sources 6 Transmission Charges 7 SLDC Charges 8 Wheeling Charges 9 Standby charges 10 Any Other Charges 34 Compendium of HPERC Regulations, March 2021 11 Total Apportioned to Different Businesses 12 Own Generating Station 13 Other Generating Stations 14 Renewable Purchase Obligation 15 CPPs and IPPs 16 Short Term Power Purchase, Purchase through UI or from Imbalance Pool and Other Sources 17 Transmission Charges 18 SLDC Charges 19 Wheeling Charges 20 Standby charges 21 Any Other Charges 22 Total 23 Total of Direct and Apportioned The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XV-Employee Expenses Sr.
No .
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Account s
Explanation for Apportionme nt/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Basic Salary 2 Dearness Allowance (DA) 3 House Rent Allowance 4 Conveyance Allowance 5 Leave Travel Allowance 6 Earned Leave Encashment 7 Other Allowances 8 Medical Reimbursement 9 Overtime Payment 10 Bonus/Ex-Gratia Payments 11 Interim Relief / Wage Revision Compendium of HPERC Regulations, March 2021 35 12 Staff welfare expenses 13 VRS Expenses/Retrench ment 14 Compensation 15 Commission to Directors 16 Training Expenses 17 Payment under Workmen's Compensation 18 Act 19 Net Employee Costs 20 Others 21 Gross Employee Expenses 22 Less: Expenses Capitalised 23 Net Employee Expenses pportioned to Different Businesses 24 Basic Salary 25 Dearness Allowance (DA) 26 House Rent Allowance 27 Conveyance Allowance 28 Leave Travel Allowance 29 Earned Leave Encashment 30 Other Allowances 31 Medical Reimbursement 32 Overtime Payment 33 Bonus/Ex-Gratia Payments 34 Interim Relief / Wage Revision 35 Staff welfare expenses 36 VRS Expenses/Retrench ment 37 Compensation 38 Commission to Directors 39 Training Expenses 40 Payment under Workmen's Compensation 41 Act 42 Net Employee Costs 43 Others 44 Gross Employee Expenses 45 Less: Expenses Capitalised 36 Compendium of HPERC Regulations, March 2021 46 Net Employee Expenses 47 Total of Direct and Apportioned (23+46) The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XVI-R & M Expenses Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Plant & Machinery 2 Buildings 3 Civil Works 4 Hydraulic Works 5 Lines & Cable Networks 6 Vehicles 7 Furniture & Fixtures 8 Office Equipment 9 Gross R&M Expenses 10 Less:
Expenses Capitalised 11 Net R&M Expenses Apportioned to Different Businesses 12 Plant & Machinery 13 Buildings 14 Civil Works 15 Hydraulic Works 16 Lines & Cable Networks 17 Vehicles 18 Furniture & Fixtures 19 Office Equipment 20 Gross R&M Expenses 21 Less:
Expenses Capitalised Compendium of HPERC Regulations, March 2021 37 22 Net R&M Expenses 23 Total of Direct and Apportioned (11+22) The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XVII- A&G Expenses Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionmen t /Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Rent Rates & Taxes 2 Insurance 3 Telephone & Postage, etc.
4 Legal charges & Audit fee 5 Professional, Consultancy, Technical fee 6 Conveyance & Travel 7 Electricity charges 8 Water charges 9 Security arrangements 10 Fees & subscription 11 Books & periodicals 12 Computer Stationery 13 Printing & Stationery 14 Advertisements 15 Purchase Related Advertisement Expenses 16 Contribution/Do nations 17 License Fee and other related fee 18 Vehicle Running Expenses Truck / Delivery Van 19 Vehicle Hiring Expenses Truck / Delivery Van 20 Cost of services procured 21 Outsourcing of metering and billing system 22 Freight On Capital Equipments 38 Compendium of HPERC Regulations, March 2021 23 V-sat, Internet and related charges 24 Training 25 Bank Charges 26 Miscellaneous Expenses Revenue from Transmission Charges are shown as revenues from Tariff in Audited Accounts.
27 Office Expenses 28 Others 29 Gross A&G Expenses 30 Less: Expenses Capitalised 31 Net A&G Expenses Apportioned to Different Businesses 32 Rent Rates & Taxes 33 Insurance 34 Telephone & Postage, etc.
35 Legal charges & Audit fee 36 Professional, Consultancy, Technical fee 37 Conveyance & Travel 38 Electricity charges 39 W ater charges 40 Security arrangements 41 Fees & subscription 42 Books & periodicals 43 Computer Stationery 44 Printing & Stationery 45 Advertisements 46 Purchase Related Advertisement Expenses 47 Contribution/Do nations 48 License Fee and other related fee 49 Vehicle Running Expenses Truck / Delivery Van 50 Vehicle Hiring Expenses Truck / Delivery Van 51 Cost of services procured 52 Outsourcing of metering and billing system Compendium of HPERC Regulations, March 2021 39 53 Freight On Capital Equipments 54 V-sat, Internet and related charges 55 Training 56 Bank Charges 57 Miscellaneous Expenses 58 Office Expenses 59 Others 60 Gross A&G Expenses 61 Less: Expenses Capitalised 62 Net A&G Expenses 63 Total of Direct and Apportioned (31+62) The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XVIII-Depreciation Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Land & land rights 2 Land for Reservoir 3 Buildings and Roads 4 Intangible Assets 5 Hydraulic Works 6 Other civil works 7 Plant & Machinery a.
Generators b. Transmission c. Distribution 8 Vehicles 9 Furniture & Fixtures 10 Office Equipment 11 Others 12 Total Apportioned to Different Businesses 13 Land & land rights 14 Land for Reservoir 40 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XIX-Interest Charges Sr.
No.
Description For Other Business and for Regulated Business in Other States Total as per Annual Accounts
Explanation for Apportionment/Rem arks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses
(i) Interest on Secured Loans Source 1 Source 2 … Source n
(ii) Interest on Unsecured Loans Source 1 Source 2 … Source n
(iii) Interest on Normative Loans A Total [(i)+(ii)+(iii)] Apportioned to Different Businesses
(i) Interest on Secured Loans Source 1 Source 2 15 Buildings and Roads 16 Intangible Assets 17 Hydraulic Works 18 Other civil works 19 Plant & Machinery a. Generators b. Transmission c. Distribution 20 Vehicles 21 Furniture & Fixtures 22 Office Equipment 23 Others 24 Total 25 Total of Direct and Apportioned (11+22) Compendium of HPERC Regulations, March 2021 41 … Source n
(ii) Interest on Unsecured Loans Source 1 Source 2 … Source n B Total [(i)+(ii)] Total of Direct and Apportioned (A+B) Finance Charges Sr.
No.
Description For Other Business and for Regulated Business in Other States Total as per Annual Accounts
Explanation for Apportionment/Rem arks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Loss on exchange 2 Commission and Brokerage 3 Other finance charges 4 Total Finance Charges Apportioned to Different Businesses 5 Loss on exchange 6 Commission and Brokerage 7 Other finance charges 8 Total Finance Charges 9 Total of Direct and Apportioned (4+8) 42 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XX-Interest on Working Capital Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/Re marks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Working Capital Loans a.
Cost of Fuel - ….
Months b.
Cost of secondary Fuel - …. Months c.
O&M Expenses - ….. Months d.
Maintenance Spares - ….% of GFA e.
Receivables - …..
Months Minus f.
Fuel Expenses- ….. Months g.
PP Expenses- …… Months h. Consumer SD Total Working Capital Loan 2 Rate of Interest 3 Interest on Working Capital Apportioned to Different Businesses 4 Interest on Working Capital 5 Total of Direct and Apportioned (3+4) Compendium of HPERC Regulations, March 2021 43 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XXI-Returns Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment / Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Actual Equity/Capital Employed at the Beginning of the year 2 Actual Equity/Capital Employed Invested 3 Actual Equity/Capital Employed at the end of the year 4 Rate of Return 5 Return on Equity/Capital Employed Apportioned to Different Businesses 6 Actual Equity/Capital Employed at the Beginning of the year 7 Actual Equity/Capital Employed Invested 8 Actual Equity/Capital Employed at the end of the year 9 Rate of Return 10 Return on Equity/Capital Employed 11 Total of Direct and Apportioned (5+10) The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XXII-Tax Sr. No. Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Income Tax 44 Compendium of HPERC Regulations, March 2021 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XXII-Tax Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Income Tax The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XXIII-Revenue Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/R emarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l 1 Revenue from Tariff The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Format XXIV-NTI Sr.
No.
Description For Regulated Business For Other Business and for Regulated Business in Other States Total as per Audited Accounts
Explanation for Apportionment/ Remarks, if any G e n e ra ti o n * T ra n sm is si o n # S L D C D is tr ib u ti o n - W h e e li n g D is tr ib u ti o n - R e ta il T o ta l Directly Attributable to Different Businesses 1 Meter Rent 2 Delayed Payment Surcharge 3 Interest on Staff Loans and Advances 4 Interest on Advances to Suppliers 5 Sale of Scrap 6 Interest on IT Refund 7 Profit/(Loss) on retirement of Assets 8 Liquidated Damages 9 Interest on Contingency Reserve 10 Others 11 Total Apportioned to Different Businesses 12 Total 13 Total of Direct and Apportioned (11+12) Compendium of HPERC Regulations, March 2021 45 The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 Gross Fixed Assets Breakup Asset wise break-up of Gross Fixed Assets (Optional) S l.
N o .
A ss e t P a rt ic u la rs ( to b e p ro v id e d a ss e tw is e ) A ss e t co d e O p e n in g A ss e t v a lu e C u m u la ti v e D e p re ci a ti o n i n th e O p e n in g A ss e t v a lu e Additions during the year Deletions during the year C lo si n g A ss e t v a lu e C u m u la ti v e D e p re ci a ti o n a t th e e n d o f y e a r Undischarged liabilities B a se c o st ID C IE D C F E R V P re -c o m m is si o n in g e x p e n se s S u rv e y e x p e n se s C a p it a l sp a re s T o ta l A d d it io n s D e p re ci a ti o n A ss e t V a lu e D e p re ci a ti o n C o rr e sp o n d in g E q u it y to b e d e d u ct e d O p e n in g A d d it io n s D is ch a rg e d d u in g t h e y e a r R e v e rs a l/ A d ju st e d d u in g t h e y e a r C lo si n g 1 2 3 4 5 … n The HPERC (Reporting System on Power Regulatory Accounting) Regulation, 2014 CWIP Breakup Asset wise break-up of CWIP (Optional) S l.
N o .
A ss e t P a rt ic u la rs ( to b e p ro v id e d a ss e tw is e ) A ss e t co d e O p e n in g v a lu e Additions during the year Deletions / Adjustments during the year Capitalised during the year C lo si n g v a lu e Undischarged liabilities B a se c o st ID C IE D C F E R V P re -c o m m is si o n in g e x p e n se s S u rv e y e x p e n se s C a p it a l sp a re s T o ta l A d d it io n s B a se c o st ID C IE D C F E R V P re -c o m m is si o n in g e x p e n se s S u rv e y e x p e n se s C a p it a l sp a re s T o ta l A d d it io n s B a se c o st ID C IE D C F E R V P re -c o m m is si o n in g e x p e n se s S u rv e y e x p e n se s C a p it a l sp a re s T o ta l A d d it io n s O p e n in g A d d it io n s D is ch a rg e d d u in g t h e y e a r R e v e rs a l/ A d ju st e d d u in g t h e y e a r C lo si n g 1 2 3 4 5 … n Note: 1. The Field marked with * to be submitted Generation Station wise.
2. The Field marked with # to be submitted Transmission Line/Sub-Station wise or for the entire Transmission System, whichever is applicable.