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1 ‐
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART
SECTION
‐II,‐3, SUB‐SECTION (i)]
MINISTRY OF CORPORATE AFFAIRS
Notification
New Delhi dated the 7
G.S.R. 869 (E).
with clause (d) of sub
in super session of the Cost Accounting Records (Telecommunications) Rules, 2002 vide
G.S.R. 689(E), dated the 8
done before such supersession, the Central Government hereby makes the following rules,
namely:
th, Dec, 2011‐ In exercise of the powers conferred by sub‐section (1) of section 642, read‐section (1) of section 209 of the Companies Act, 1956 (1 of 1956), andth October, 2002, except as respects things done or omitted to be‐
1.
Records (Telecommunication Industry) Rules, 2011.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.
Short Title and Commencement, – (1) These rules may be called the Cost AccountingDefinitions and Interpretations, – In these rules, unless otherwise requires,‐‐‐
(a)
“Act” means the Companies Act, 1956 (1 of 1956);
(b)
by a cost accountant in the specified form of compliance report;
“compliance report” means the compliance report duly authenticated and signed
(c)
defined in clause (b) of sub
Accountants Act, 1959 (23 of 1959) and who is either a permanent employee of
the company or holds a valid certificate of practice under sub
section 6 and who is deemed to be in practice under sub
that Act and includes a firm of cost accountants;
“Cost Accountant” for the purpose of these rules means a cost accountant as‐section (1) of section 2 of the Cost and Works‐section (1) of‐section (2) of section 2 of
(d) “Cost Accounting Standards” means the standards of cost accounting, issued by
the Institute;
(e) “cost records” means books of account relating to utilization of materials, labour
and other items of cost as applicable to the production, processing, manufacturing
or mining activities of the company;
(f) “Form
other documents with the Central Government in the electronic mode;
(g) “Form
compliance report;
(h) “Generally Accepted Cost Accounting Principles” means the principles of cost
accounting issued by the Institute;
‐A” means the form specified in these rules for filing compliance report and‐B” means the form of the compliance report and includes Annexure to the
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2 ‐
(i) “Institute” means the Institute of Cost and Works Accountants of India constituted
under the Cost and Works Accountants Act, 1959 (23 of 1959);
(j) “product” means any tangible or intangible good, material, substance, article,
idea, know
human, mechanical, industrial, chemical, or natural act, process, procedure,
function, operation, technique, or treatment and is intended for use,
consumption, sale, transport, store, delivery or disposal;
(k) “product group” in relation to tangible products means a group of homogenous
and alike products, produced from same raw materials and by using similar or
same production process, having similar physical or chemical characteristics and
common unit of measurement, and having same or similar usage or application;
and in relation to intangible products means a group of homogenous and alike
products or services, produced by using similar or same process or inputs, having
similar characteristics and common unit of measurement, and having same or
similar usage or application;
(l) “telecommunication activities” means any act, process, procedure, function,
operation, technique, treatment or method employed in relation to telecasting,
broadcasting, telecommunicating voice, text, picture, information, data or
knowledge through any mode or medium and includes intermediate and allied
activities thereof and these activities would, inter alia, include the following
services or activities, including such services that require license or registration
with the Ministry of Communications and Information Technology, Government of
India, namely:
‐how, method, information, object, service, etc. that is the result of‐
(i) Basic Telephone Services;
(ii) National Long Distance Services;
(iii) International Long Distance Services;
(iv) Cellular Mobile Telephone Services;
(v) Wireless Local Loop (WLL) (Fixed or Mobile) Telephone Services;
(vi) Very Small Aperture Terminal Services;
(vii) Public Mobile Radio Trunk Services;
(viii) Global Mobile Personal Communication Services;
(ix) Internet or Broadband or Wireless Access service;
(x) Infrastructure Provider (IP
(xi) Passive Telecom Infrastructure including Telecom Tower Facilities;
(xii) Cable Landing Stations; and
(xiii) Any other related, allied, intermediate or support services in relation
to telecommunication activities not indicated above.
(m) “turnover” means total turnover made by the company from the sale or supply of
all products or services during the financial year and it includes any turnover from
job work or loan license operations and the subsidies or grants or incentives
received but does not include any non
‐1);‐operational income;
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(n) all other words and expressions used in these rules but not defined, and defined in
the Act and rules made under clause (d) of sub
Act shall have the same meanings as assigned to them in the Act or rules, as the
case may be.
3.
defined under section 591 of the Act, which is engaged in the production, processing,
manufacturing, or rendering of telecommunication activities and wherein, the aggregate
value of net worth as on the last date of the immediately preceding financial year
exceeds five crores of rupees; or wherein the aggregate value of the turnover made by
the company from sale or supply of all products or activities during the immediately
preceding financial year exceeds twenty crores of rupees; or wherein the company’s
equity or debt securities are listed or are in the process of listing on any stock exchange,
whether in India or outside India:
‐section (1) of section 209 of theApplication, – These rules shall apply to every company, including a foreign company as
Provided that these rules shall not apply to a body corporate governed by any
special Act.
4.
units and branches thereof shall, in respect of each of its financial year commencing on
or after the date of this notification, keep cost records and the books of account so
maintained shall contain, inter
mentioned in the Schedule annexed to these rules.
(2) The cost records referred to in sub
manner so as to make it possible to calculate per unit cost of production or cost
of operations, cost of sales and margin for each of its products and activities for
every financial year on monthly or quarterly or half
(3) The cost records shall be maintained in accordance with the generally accepted
cost accounting principles and cost accounting standards issued by the Institute;
to the extent these are found to be relevant and applicable and the variations, if
any, shall be clearly indicated and explained.
(4) The cost records shall be maintained in such manner so as to enable the
company to exercise, as far as possible, control over the various operations and
costs with a view to achieve optimum economies in utilization of resources and
these records shall also provide necessary data which is required to be furnished
under these rules.
(5) All such cost records and cost statements, maintained under these rules shall be
reconciled with the audited financial statements for the financial year specifically
indicating expenses or incomes not considered in the cost records or statements
so as to ensure accuracy and to reconcile the profit of all product groups with the
overall profit of the company and the variations, if any, shall be clearly indicated
and explained.
Maintenance of records, – (1) Every company to which these rules apply, including all‐alia, the particulars specified in Proformae A to H‐rule (1) shall be kept on regular basis in such‐yearly or annual basis.
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(6) All such cost records, cost statements and reconciliation statements, maintained
under these rules,
immediately preceding a financial year or where the company had been in
existence for a period less than eight years, in respect of all the preceding years
shall be kept in good order.
relating to a period of not less than eight financial years
(7) Every person, referred to in sub
Companies Act, 1956 (1 of 1956), shall take all reasonable steps to secure
compliance by the company with the provisions of these rules in the same
manner as he is liable to maintain accounts required under sub
section 209 of the said Act.
5.
submit a compliance report, in respect of each of its financial year commencing on or
after the date of this notification, duly certified by a Cost Accountant, along with the
Annexure to the Central Government, in the specified form.
6.
compliance report referred to in rule 5 to the Central Government within a period of one
hundred and eighty
compliance report relates.
7.
compliance report shall be approved by the Board of Directors and certified by the Cost
Accountant before submitting the same to the Central Government by the company.
8.
provisions of these rules, he shall be punishable with fine, which may extend to five
thousand rupees.
(2) For contravention of these rules,
‐section (6) and (7) of section 209 of the‐section (1) ofForm of the Compliance Report, – Every company to which these rules apply shallTime limit for submission of Compliance Report, – Every company shall submit thedays from the close of the company’s financial year to which theAuthentication of Annexure to the Compliance Report, – The Annexure to thePenalties, – (1) If default is made by the Cost Accountant in complying with the‐
(a) the company shall be punishable as provided under sub
642 of the Act; and
(b) every officer thereof who is in default, including the persons referred to in
sub
under sub
1956).
9.
2002, shall not in any way affect
‐section (2) of section‐section (6) of section 209 of the Act, shall be punishable as provided‐sections (5) and (7) of section 209 of Companies Act, 1956 (1 ofSavings, – The supersession of the Cost Accounting Records (Telecommunications) Rules,‐
(a) any right, obligation or liabilities acquired, accrued or incurred thereunder;
(b) any penalty, forfeiture or punishment incurred in respect of any
contravention committed thereunder; and
(c) Any investigation, legal proceeding or remedy in respect of any such right,
privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,
and; any such investigation, legal proceeding or remedy may be instituted,
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continued or enforced and any such penalty, forfeiture or punishment may be
imposed as if those rules had not been superseded.
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FORM
with the Central Government
[Pursuant to section 209(1)(d), 600(3)(b) of the Companies Act, 1956 and rule 2 of the Cost Accounting Records
(Telecommunication Industry) Rules, 2011]
PART I
Note: All fields marked in * are to be mandatorily filled.
‐A Form for filing Compliance Report and other documents‐ GENERAL INFORMATION
1 (a) *Corporate identity number (CIN) or
foreign company registration number
of the company
Pre
‐Fill
(b) Global location number (GLN) of
company
2 (a) *Name of the company
(b) *Address of the registered office or of
the principal place of business in India
of the company
(c) *E
3 (a) *Financial year covered by the
compliance report
From
(DD/MM/YYYY)
To (DD/MM/YYYY)
(b) *Date of Board of directors’ meeting in which annexure
to the compliance report was approved
(DD/MM/YYYY)
4.
‐mail Address of the companyDetails of the cost accountant
(a) *Category of the cost accountant Individual Cost accountant’s firm
(b) In case of individual, whether the cost accountant
is in permanent employment of the company or
in practice
In Employment In Practice
(c) *Name of the cost accountant or the
cost accountant’s firm who has
certified the cost records of the
company
(d) *Income tax permanent account number of the cost accountant or the cost
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7 ‐
accountant’s firm
(e) *Membership number of cost accountant or cost accountant’s firm’s
registration number
(f) Address of the cost accountant or cost accountant’s firm
(i) Line I
Line II
(ii) City
(iii) State
(iv) Country
(v) Pin Code
(g) *E
cost accountant’s firm
5.
‐mail ID of the cost accountant or*Quantitative Information
S. Net Sales
No.
Name of the Product or Service Group Unit Annual
Production
(Quantity)
(Quantity) (Value in
Rupees)
A Produced or Manufactured Product
Groups
1.
2.
3. etc.
B Services Groups
1.
2.
3. etc.
C Trading Activities (Product Group
1.
2.
3. etc.
D Other Income
Total Income as per Financial Accounts
‐wise)
PART
Attachments:
‐II
1
Compliance report as per the Cost Accounting Records
(Telecommunication Industry) Rules, 2011.
Attach
2 Optional attachments(s) – if any
Attach
List of attachments
Remove attachment
Verification:
To the best of my knowledge and belief, the information given in this form and its attachments is correct and
complete.
I have been authorized by the Board of directors’
resolution number
dated (DD/MM/YYYY)
To sign and submit this form.
I am authorized to sign and submit this form.
To be digitally signed by:
Managing Director or director or manager or secretary (in case of an Indian company)
or an authorized representative (in case of a foreign
company)
Digital Signatures
*Designation
*Director identification number of the director or Managing Director; or Income
the manager or of authorized representative; or Membership number, if applicable or
income
quote his/her income
Director of the company Digital Signatures
Director identification number of the director
‐tax PAN of‐tax PAN of the secretary (secretary of a company who is not a member of ICSI may‐tax PAN)
Modify Check Form Pre
This e
basis of statement of correctness given by the filing company
‐scrutiny Submit‐form has been taken on file maintained by the Central Government through electronic mode and on the
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FORM
FORM OF COMPLIANCE REPORT
‐B
[See rule 2, and rule 5]
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 (Telecommunication Industry) Rules, 2011 of …...........................................................
(mention name of the company)
having its registered office at .....................................................
(mention registered office address of the company)
examined the books of account prescribed under clause (d) of sub
said Act, and other relevant records for the period/year .............................
year)
1 I or We have or have not obtained all the information and explanations, which to the best of
my or our knowledge and belief were necessary for the purpose of this compliance report.
2 In my or our opinion, proper cost records, as per the Cost Accounting Records
(Telecommunication Industry) Rules, 2011 prescribed under clause (d) of sub
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
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 _________________ (
signing this report
SIGNATURE AND SEAL OF THE COST ACCOUNTANT (S)
MEMBERSHIP NUMBER (S)
(hereinafter referred to as the company), have‐section (1) of section 209 of the(mention the financialand certify as under:‐section (1) of‐wise and product or activity‐wise cost statements and schedules thereto inmention name of place of)
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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:
Sno. Name of the Product or Service Net Sales
Group
Unit Annual
Production
(Qty.)
(Qty.) (Value in
Rupees)
A Produced or Manufactured Product
Groups
1.
2.
3. etc.
B Services Groups
1.
2.
3. etc.
C Trading Activities (Product Groupwise)
1.
2.
3. etc.
D Other Income
Total Income as per Financial Accounts
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3. RECONCILIATION STATEMENT:
Net Margin (Profit or Loss) as per Cost Accounts (In Rupees)
A. From Produced or Manufactured Product Groups
B. From Services Groups
C. From Trading Activities
Total as per Cost Accounts
Add: Incomes not considered in Cost Accounts (if any)
Less: Expenses not considered in Cost Accounts (if any)
Add/Less: Difference in Stock Valuation
Profit or (Loss) as per Financial Accounts
NOTES:
(i) For produced or manufactured product groups, use the nomenclature as used in the
Central Excise Act or Rules, as applicable.
(ii) For services groups, use the nomenclature as used in the Finance Act or Central Service
Tax Rules, as applicable.
SIGNATURE
NAME
COST ACCOUNTANT (S)
MEMBERSHIP NUMBER (S)
SEAL
DATE
"SCHEDULE”
[See rule 4]
PROFORMA ‘A’
Service
‐wise Costing Profit and Loss Statement
Name of the Company:
Name of Service:
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11 ‐
Licensed Area (if any)
Period:
(Rs. in Lacs)
Particulars Current Year Previous Year
Revenue (Net of Taxes)
Sales or Services
Advertisement
Content Sale
Rentals
Others (specify)
Total Revenue
A. Employee cost:
Salaries, Wages, Incentives and Allowances
Contribution to Provident fund etc.
Staff Welfare Expenses
Medical Expenses
Training and Recruitment
Others
Sub
B. Administration cost:
‐total (A)
Rent (Other then Switching and Cell sites rent)
Rates and taxes
Insurance charges (Other than Network
Elements)
Communication costs
Electricity
Traveling and conveyance expenses
Legal and professional charges
Printing and Stationary
Audit fees
Maintenance
��
Office Building
��
Outsourcing Charges
Others
��
Billing Services
��
Others
Other administrative activities
Sub
‐total (B)
‐
12 ‐
Particulars Current Year Previous Year
C. Sales and Marketing cost:
Advertisement and sales promotion expenses
Sales commission and Incentive
Provision for bad and doubtful debts
Bad debts write off
Outsourcing Charges for customer care services
Others
Sub
D. Government charges:
‐total (C)
License fee
License fee penalty, if any
WPC Charges
��
Radio Spectrum charges
��
Others
Microwave charges
Sub
E. Depreciation:
‐total (D)
Buildings
Plant and Machinery
Others
Sub
F. Leased Rentals:
‐total (E)
Equipment
Real estate
IT related services
Customer Care
Others
Sub
G. Network Operating cost :
‐total (F)
Leased Circuits and Gateway Charges
Royalty or Fee for technical know how
Switching and Cell sites rent
Installation Charges
Maintenance Charges (New Elements)
Network Consumables and spares
Power and fuel
Interconnection:
a) Pass Through Charges
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13 ‐
Particulars Current Year Previous Year
b) Port charges
c) Others
Passive Infrastructure Charges
Insurance Charges (Network Elements)
Outsourcing Charges
Others
Sub
H. Other Cost:
‐total (G)
Corporate office expenses
Common cost
Loss on sale of fixed assets (net)
Others
Sub
I. Finance charges:
‐total (H)
Interest
Bank charges
Others
Sub
Total Cost (A to I)
Profit or (loss) before tax
Total Capital Employed
Return on Capital Employed (%)
Return on Turnover (%)
PROFORMA ‘B’
Product or Network Service
‐total (I)‐wise Costing Profit & Loss Statement
Name of the Company: _______________________________________
Name of Service: ____________________________________________
Licensed Area (if any): _____________________________________________
Period: ___________________________
(Rs. In Lacs)
Particulars Products or Network Services against
each service
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A B C etc. Total
Revenue (Net of Taxes)
Sales or Services
Advertisement
Content Sale
Rentals
Others
Total Revenue
(I) Direct Cost:
A. Employee cost:
Salaries, Wages, Incentives and Allowances
Contribution to Provident fund etc.
Staff Welfare Expenses
Medical Expenses
Training and Recruitment
Others
Sub
B. Administration cost:
‐total (A)
Rent (Other then Switching and Cell sites rent)
Rates and taxes
Insurance charges (Other than Network
Elements)
Communication costs
Electricity
Traveling and conveyance expenses
Legal and professional charges
Printing and Stationary
Audit fees
Maintenance
��
Office Buildings
��
Outsourcing Charges
Others
��
Billing Services
��
Others
Other administrative activities
‐
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Particulars Products or Network Services against
each service
A B C etc. Total
Sub
C. Sales and Marketing cost:
‐total (B)
Advertisement and Sales promotion expenses
Sales commission and Incentive
Provision for bad and doubtful debts
Bad debts write off
Outsourcing Charges for customer care services
Others
Sub
D. Government charges:
‐total (C)
License fee
License fee penalty, if any
Expenses on amortization (one time entry fee )
WPC Charges
��
Radio Spectrum charges
��
Others
Microwave charges
Sub
E. Depreciation:
‐total (D)
Buildings
Plant and Machinery
Others
Sub
F. Leased Rentals:
‐total (E)
Equipment
Real estate
IT related services
Customer Care
Others
Sub
Total Direct Cost (A+B+C+D+E+F)
(II) Network Element Operating cost (as per
‐total (F)
‐
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Particulars Products or Network Services against
each service
A B C etc. Total
Proforma “C” )
X
Y
Z
Etc
Total Network Element Operating Cost (II)
(III) Support Function or Department Cost ( as
per Proforma “D2”)
Total Support Function or Department Cost
(III)
Total (I) + ( II) + (III)
Capital Employed ( as per Proforma F)
Return on Capital Employed (%)
Return on Turnover (%)
PROFORMA 'C'
Cost Sheet
‐ NETWORK ELEMENTS
Name of the Company: _______________________________________
Name of Service: ____________________________________________
Licensed Area (if any): ______________________________________________
Period: _____________________________
(Rs. In Lacs)
Particulars Network Elements
X Y Z etc Total
(I) Network Direct Cost:
‐
17 ‐
Particulars Network Elements
X Y Z etc Total
A. Employee cost:
Salaries, Wages, Incentives and Allowances
Contribution to Provident fund etc.
Staff Welfare Expenses
Medical Expenses
Training and Recruitment
Others
Sub
B. Administration cost:
Rent (Other then Switching and Cell sites rent)
Rates and taxes
Insurance charges (Other than Network
Elements)
Communication costs
Electricity
Traveling and conveyance expenses
Legal and professional charges
Printing and Stationary
Audit fees
Maintenance
Building
Others
Outsourcing Charges
Billing Services
Other administrative activities
Others
Sub
C. Network Operating cost:
Leased Circuits and Gateway Charges
Royalty or Fee for technical know how
Rent (Network elements equipments and cell
sites)
Power and fuel
Interconnection:
i) Port charges
‐total (A)‐total (B)
‐
18 ‐
Particulars Network Elements
X Y Z etc Total
ii) Others
Passive Infrastructure Charges
Outsourcing Charges for network element
equipments
Others
Sub
D Government charges:
WPC Charges – DOT ( other than on revenue
sharing)
Paid to Government agencies other than DOT
Sub
E Depreciation
Building
Plant and Machinery
Others
Sub
F Leased Rentals
Equipment
Real Estate
Others
Sub
G Total Network Direct Cost
( A+B+C+D+E+F)
H. Support Function cost as per Proforma E
Sub Total H
‐total (C)‐total (D)‐total (E)‐total (F)
Total (G+H)
‐
19 ‐
*
Apportionment of Support Functions to various Services (For PROFORMA ‘D2’)
PROFORMA ‘D1’
(Rs. In Lacs)
‐
20 ‐
Support Function or Department Cost Basis of
Apportionment
to Sub
specify
Service 1
Service 2
Service 3
Service 4
etc
Total
‐Service
Administration
Billing
Branch Office
Corporate Office
Customer Care
Finance & Accounts
HR
Insurance
IT or EDP
Legal or Regulatory
Maintenance
Marketing and Sales
Planning and Development
Quality
Stores or Logistics
Total
‐
21 ‐
PROFORMA ‘D2’
Apportionment of Support Functions to various Products (For PROFORMA ‘B’)
(Rs. In Lacs)
Service from
Proforma D 1
Service from
Proforma D1
Support Function or Department Cost Basis of Total
subsequent
apportionment
to Products
specify
Product 1
Product 2
etc
Product 1
Product 2
etc
Administration
Billing
Branch Office
Corporate Office
Customer Care
Finance & Accounts
HR
Insurance
IT or EDP
Legal or Regulatory
Maintenance
Marketing and Sales
Planning and Development
Quality
Stores or Logistics
Total
‐
22 ‐
PROFORMA 'E'
Statement of CAPITAL EMPLOYED
Name of the Company: _______________________________________
Name of Service: ____________________________________________
Licensed Area (if any): ______________________________________________
Period: _____________________________
(Rs. In Lacs)
Network Elements
Particulars Total
X Y Z Etc.
Fixed Assets – (Gross Book Value)
Tangible Assets
)
Land
Building
Plant and Machinery
Computers
Office equipment
Furniture and fixtures
Vehicles
Others
Intangible Assets
License
Patents or technical know how
Total fixed assets
Less : Accumulated depreciation
Net Book Value (I)
Capital Work
Current Assets
‐in‐Progress (II)
Inventories
Cash and bank balance
Debtors
Loans and advances
Others
Sub total
Current Liabilities
Sundry creditors
Other Liabilities
Provisions, etc.
Security deposit
‐
23 ‐
Network Elements
Particulars Total
X Y Z Etc.
Advance Rentals and Prepaid Card Revenue
Sub total
Net Working Capital (III)
Total Capital Employed (I+II+III)
PROFORMA – ‘F’
Statement of Allocation or Apportionment of Capital Employed to Products or Network
Services
Name of the Company: _______________________________________
Name of Service: ____________________________________________
Licensed Area (if any): ______________________________________________
Period: _____________________________
(Rs. In Lacs)
Particulars Products or Network Services
A B C Etc Total
(a) Network element wise Capital Employed
Radio Network:
X
Y
Z
Etc
Subtotal ( A)
(b) Support Function or Departments
Administration
Billing
Branch Office
Corporate Office
Customer Care
Finance and Accounts
HR
Insurance
IT or EDP
Legal or Regulatory
‐
24 ‐
Particulars Products or Network Services
A B C Etc Total
Maintenance
Marketing and Sales
Planning and Development
Quality
Stores or Logistics
Any Other Item (Specify)
Subtotal (b)
Total (a + b)
PROFORMA – ‘G’
Profit and Loss Reconciliation Statement
Name of the Company: _______________________________________
Period: _____________________________
(Rs. in Lacs)
Particulars Revenue Cost
Net Profit
or (Loss)
Service 1
Service 2
Service 3
Etc.
Total
Adjustments:
Return on capital employed on network elements
Non regulated business
Elimination of inter business transactions
Non relevant items:
−
Return on investments
−
Non operating income
−
Interest costs and financial charges
−
Corporate Tax
−
Other taxes (if any)
−
Amortization of Goodwill
‐
25 ‐
Particulars Revenue Cost
Net Profit
or (Loss)
−
fire or theft etc.
Extraordinary items – such as abnormal loss due to
−
Unallocated items
Any other items (specify)
Others
Sub Total
Total as per Audited Accounts
PROFORMA – ‘H’
Capital Employed Reconciliation Statement
Name of the Company: _______________________________________
Period: _____________________________
(Rs. in Lacs)
Item Capital employed
Service 1
Service 2
Service 3
Etc.
Total
Adjustments:
For non regulated business
Elimination of inter business assets or liabilities
Non relevant items
−
Investments
−
Deposits‐Inter corporate. Etc.
−
Goodwill
−
Provision for tax
−
Proposed dividend
−
Long term borrowings
−
(i) Unallocated items
(ii) Any other items (specify)
Others:
Sub total (B)
Total as per audited accounts (A
‐B)
‐
26 ‐
Notes:
1. Separate Proforma shall be prepared for each service or product and network
elements in the Proforma prescribed for each area of operation or circle or licensed.
2. The cost shall be allocated or apportioned product wise as specified in appendix as
far as possible
3. Proper record shall be maintained explaining the basis of allocation or
apportionment for various elements of cost in respect of product or service or
network elements & supporting functions.
4. The items of the cost shown in the Proforma are indicative and same shall be
reflected keeping in mind the materiality of the item of the cost in the service or
product or network service or network elements & support functions.
5. Capital Employed means average of net fixed assets (excluding intangible assets,
effect of revaluation of fixed assets, and capital work in progress) plus net current
assets existing at the beginning and close of the financial year.
[F. No. 52/7/CAB
B.B.GOYAL
Adviser (Cost)
‐2011]
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