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Sikkim PD - 10th Integrated Rating - Preliminary Data Collection Template
Sikkim PD - 10th Integrated Rating - Preliminary Data Collection Template
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NON-CURRENT ASSETS
OPENING BALANCES
OPENING GROSS FIXED ASSETS
- TANGIBLE ASSETS
- COMPUTER SOFTWARE
LESS: OPENING DEPRECIATION
- DEPRECIATION FOR TANGIBLE ASSETS
- DEPRECIATION FOR COMPUTER SOFTWARE
OPENING NET FIXED ASSETS
OPENING INTANGIBLE ASSETS
LESS: OPENING AMORTIZATION FOR INTANGIBLE ASSETS
OPENING NET INTANGIBLE ASSETS
OPENING CAPITAL WIP
OPENING ADVANCE TO CONTRACTORS FOR CAPITAL EXPENDITURE
GROSS OPENING TRADE RECEIVABLES -NON CURRENT
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS (
GOVT. CONSUMERS)
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS (
OTHER CONSUMERS)
- TRADE RECEIVABLES FOR FUEL ADJUSTMENT COST (FAC/FCA/FPPCA/PPAC)
- TRADE RECEIVABLES FOR ELECTRICITY TAX/DUTY
- TRADE RECEIVABLES FOR OTHER STATE LEVIES
- TRADE RECEIVABLES FOR MISC. CHARGES FROM CONSUMERS
- TRADE RECEIVABLES FROM SALE TO DISTRIBUTION FRANCHISEES
- TRADE RECEIVABLES FOR PERMAMENTLY DISCONNETED CONSUMERS
- INTER-STATE TRADE RECEIVABLES / ENERGY - TRADED
- TRADE RECEIVABLES TOWARDS WHEELING OF ENERGY
- TRADE RECEIVABLES TOWARDS OPEN ACCESS SALE
TRADE RECEIVABLES TOWARDS UI/DSM
- TRADE RECEIVABLES FOR DPSC/LPSC
- TRADE RECEIVABLES - OTHERS
LESS: OPENING PROVISION FOR DOUBTFUL DEBTS NON-CURRENT/ECL
OPENING NET TRADE RECEIVABLES - NON-CURRENT
OPENING SUBSIDY RECEIVABLE FROM STATE GOVT. - NON CURRENT
CLOSING BALANCES
GROSS FIXED ASSETS
- TANGIBLE ASSETS
- COMPUTER SOFTWARE
LESS: DEPRECIATION
- DEPRECIATION FOR TANGIBLE ASSETS
- DEPRECIATION FOR COMPUTER SOFTWARE
NET FIXED ASSETS
INTANGIBLE ASSETS
LESS: AMORTIZATION FOR INTANGIBLE ASSETS
NET INTANGIBLE ASSETS
CAPITAL WORK IN PROGRESS
CAPITAL ADVANCES TO CONTRACTORS
ASSETS NOT IN USE
MISCELLANOUS EXPENDITURE NOT WRITTEN OFF
INVESTMENTS - NON-CURRENT
LOANS - NON CURRENT
OTHER FINANCIAL ASSETS - NON CURRENT
GROSS TRADE RECEIVABLES - NON CURRENT
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS ( GOVT. CONSUMERS)
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS ( OTHER CONSUMERS)
- TRADE RECEIVABLES FOR FUEL ADJUSTMENT COST (FAC/FCA/FPPCA/PPAC)
- TRADE RECEIVABLES FOR ELECTRICITY TAX/DUTY
- TRADE RECEIVABLES FOR OTHER STATE LEVIES
- TRADE RECEIVABLES FOR MISC. CHARGES FROM CONSUMERS
- TRADE RECEIVABLES FROM SALE TO DISTRIBUTION FRANCHISEES
- TRADE RECEIVABLES FOR PERMAMENTLY DISCONNETED CONSUMERS
- INTER-STATE TRADE RECEIVABLES / ENERGY - TRADED
- TRADE RECEIVABLES TOWARDS WHEELING OF ENERGY
- TRADE RECEIVABLES TOWARDS OPEN ACCESS SALE
- TRADE RECEIVABLES TOWARDS UI/DSM
- TRADE RECEIVABLES FOR DPSC/LPSC
- TRADE RECEIVABLES - OTHERS
LESS: PROVISION FOR DOUBTFUL DEBTS NON-CURRENT/ECL
NET TRADE RECEIVABLES - NON-CURRENT
SUBSIDY RECEIVABLE FROM STATE GOVT. - NON CURRENT
DEFERRED TAX ASSETS (NET)
NON-CURRENT TAX ASSETS
OTHER NON-CURRENT ASSETS (EXCLUDING CAPITAL ADVANCES)
REGULATORY ASSETS - NON CURRENT
TOTAL NON-CURRENT ASSETS
CURRENT ASSETS
OPENING BALANCES
GROSS OPENING TRADE RECEIVABLES - CURRENT
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS (
GOVT. CONSUMERS)
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS (
OTHER CONSUMERS)
- TRADE RECEIVABLES FOR FUEL ADJUSTMENT COST (FAC/FCA/FPPCA/PPAC)
- TRADE RECEIVABLES FOR ELECTRICITY TAX/DUTY
- TRADE RECEIVABLES FOR OTHER STATE LEVIES
- TRADE RECEIVABLES FOR MISC. CHARGES FROM CONSUMERS
- TRADE RECEIVABLES FROM SALE TO DISTRIBUTION FRANCHISEES
- TRADE RECEIVABLES FOR PERMAMENTLY DISCONNETED CONSUMERS
- INTER-STATE TRADE RECEIVABLES / ENERGY - TRADED
- TRADE RECEIVABLES TOWARDS WHEELING OF ENERGY
- TRADE RECEIVABLES TOWARDS OPEN ACCESS SALE
- TRADE RECEIVABLES TOWARDS UI/DSM
- TRADE RECEIVABLES FOR DPSC/LPSC
- TRADE RECEIVABLES - OTHERS
LESS: OPENING PROVISION FOR DOUBTFUL DEBTS - CURRENT/ECL
NET OPENING TRADE RECEIVABLES - CURRENT
OPENING SUBSIDY RECEIVABLE FROM STATE GOVT. - CURRENT
CLOSING BALANCES
GROSS TRADE RECEIVABLES - CURRENT
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS (
GOVT. CONSUMERS)
- TRADE RECEIVABLES FOR SALE OF POWER TO LT,HT AND EHT CONSUMERS (
OTHER CONSUMERS)
- TRADE RECEIVABLES FOR FUEL ADJUSTMENT COST (FAC/FCA/FPPCA/PPAC)
- TRADE RECEIVABLES FOR ELECTRICITY TAX/DUTY
- TRADE RECEIVABLES FOR OTHER STATE LEVIES
- TRADE RECEIVABLES FOR MISC. CHARGES FROM CONSUMERS
- TRADE RECEIVABLES FROM SALE TO DISTRIBUTION FRANCHISEES
- TRADE RECEIVABLES FOR PERMAMENTLY DISCONNETED CONSUMERS
- INTER-STATE TRADE RECEIVABLES / ENERGY - TRADED
- TRADE RECEIVABLES TOWARDS WHEELING OF ENERGY
- TRADE RECEIVABLES TOWARDS OPEN ACCESS SALE
- TRADE RECEIVABLES TOWARDS UI/DSM
- TRADE RECEIVABLES FOR DPSC/LPSC
- TRADE RECEIVABLES - OTHERS
LESS: PROVISION FOR DOUBTFUL DEBTS - CURRENT/ECL
NET TRADE RECEIVABLES - CURRENT
INVENTORIES
INVESTMENTS - CURRENT
CASH & CASH EQUIVALENTS
OTHER BANK BALANCES
LOANS - CURRENT
OTHER FINANCIAL ASSETS - CURRENT
SUBSIDY RECEIVABLE FROM STATE GOVT. - CURRENT
UNBILLED REVENUE
CURRENT TAX ASSETS (NET)
OTHER CURRENT ASSETS
ASSETS CLASSIFIED AS HELD FOR SALE
REGULATORY ASSETS - CURRENT
TOTAL CURRENT ASSETS
TOTAL ASSETS
TOTAL TRADE RECEIVABLES
TOTAL SUBSIDY RECEIVABLE
TOTAL REGULATORY ASSETS
CAPEX ADJUSTMENT ENTRY
CAPEX
REVENUE COLLECTED
COLLECTION EFFICIENCY
Particulars
EQUITY
SHARE CAPITAL
SHARE APPLICATION MONEY PENDING ALLOTMENT
RESERVES AND RESERVE FUNDS INCLUDING SECURITIES PREMIUM ACCOUNT
REVALUATION RESERVE
SURPLUS/ DEFICIT
TOTAL EQUITY
NON-CURRENT LIABILITIES
LONG TERM LOANS-STATE GOVT
LONG TERM LOANS-BANKS/FIs
LONG TERM BONDS
LONG TERM LOANS-OTHERS
TOTAL LOANS - NON-CURRENT
GOVT. GRANTS AND SUBSIDIES TOWARDS COST OF CAPITAL ASSETS
CONSUMER CONTRIBUTION TOWARDS CAPITAL ASSETS
SECURITY DEPOSIT FROM CONSUMERS - NON-CURRENT
OTHER FINANCIAL LIABILITIES - NON CURRENT
TRADE PAYABLES FOR PURCHASE OF POWER- NON-CURRENT
DEFERRED TAX LIABILITIES (NET)
OTHER NON-CURRENT LIABILITIES
OTHER NON-CURRENT PROVISIONS
TOTAL NON-CURRENT LIABILITIES
CURRENT LIABILITIES
SHORT TERM LOANS-STATE GOVT
SHORT TERM LOANS-OTHERS
CURRENT MATURITIES OF LT LOANS - STATE GOVT.
CURRENT MATURITIES OF LT LOANS - BONDS
CURRENT MATURITIES OF LT LOANS - BANKS/FIs/OTHERS
INT. ACCRUED & DUES - STATE GOVT.
INT. ACCR. & DUES - BONDS
INT. ACCR. & DUES - BANKS/FIs/OTHERS
TOTAL LOANS - CURRENT
LIABILITY FOR PURCHASE OF POWER (TRADE PAYABLES)
LIABILITY FOR FUEL PURCHASE - COAL, OIL AND GAS ETC. (TRADE PAYABLES)
LIABILITY TO RAILWAYS FOR COAL RECEIPTS (TRADE PAYABLES)
CAPITAL WORKS (TRADE PAYABLES)
O&M WORKS (TRADE PAYABLES)
INTEREST ON SECURITY DEPOSITS FROM CONSUMERS
INTEREST ACCRUED BUT NOT DUE
STAFF RELATED LIABILTIES
ELECTRICITY DUTY AND OTHER LEVIES PAYABLE TO GOVERNMENT
OTHER FINANCIAL LIABILITIES
OTHERS CURRENT LIABILITIES
OTHERS CURRENT PROVISIONS
CURRENT TAX LIABILITIES (NET)
TOTAL CURRENT LIABILTIES
TOTAL LIABILITIES
TOTAL EQUITY AND LIABILITIES
TOTAL OUTSTANDING LOANS
TOTAL TRADE PAYABLES
SECURITY DEPOSIT FROM CONSUMERS
Note:
If all the information sought in the Table 3 is available in audited accounts, the discom need not to submit the Table 3.
However, if any of the information sought in table 3 is not specifically available in audited accounts, discoms are requested
The values in the format must reconcile with the corresponding values in the audited accounts
All the values are required to be submitted in INR Crore upto four decimal places
Discoms may add the additional rows if required
The information for FY 18 to FY 20 should strictly be in accordance with the audited annual accounts.
The information for FY 21 should preferably in accordance with the audited annual accounts. If the accounts are not audite
2017 - 18 2018 - 2019 2019 - 2020 2020 - 2021
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
d annual accounts.
l accounts. If the accounts are not audited, the information for FY 21 should be in accordance with the provisional accounts duly approved by the Boa
red for analysis purpose.
Note:
Cash flows from all sources, i.e., cashflow from operating activities, cashflow from investinment activities, cashflow from fi
All numbers to be provided in Rs. Crore uptio 4 decimal places
The details of Cash Flow should match with the corresponding information in the Annual Accounts
Units for measurement are mentioned in the sheet
2017 - 18 2018 - 2019 2019 - 20202020 - 2021
- - - -
m investinment activities, cashflow from financing activities along with opening and closing details of cash & cash equivalents are to be provided in th
Annual Accounts
quivalents are to be provided in the Table -13
TABLE 7: ENERGY SALES
Note:
Details of consumer category-wise Energy Sales sought in Table 7 should reconcile with the corresponding information in Audite
All the values are required to be submitted upto four decimal places
If required, Discoms may add the additional rows to accommodate any other consumer category if not already included in the T
2019 - 2020 2020 - 2021
- -
- -
- -
- -
th the corresponding information in Audited/ Provisional annual accounts/ True up orders/ True up petitions, etc.
- - -
- - -
- - -
- - -
- - -
- - -
Note:
All details regarding date of filing & issue of tariff petition, tariff order, true-up, MYT order to be provided as asked in the T
2017-18 2018-19 2019-2020 2020-2021 2021-22 2022-23
11090
11100
11110
11120
11130
11140
11150
11160
11250
11260
11270
11280
11290
11300
11310
11320
11330
11340
11350
11360
11370
11380
11390
11400
Additional data requirement
Ageing of Receivables
Upto 30 days
More than 30 days and upto 60 days
More than 60 days and upto 90 days
More than 90 days and upto 180 days
More than 180 days and upto 365 days
More than 365 days
Total Receivables
Other subsidy / revenue grants received for loss takeover under UDAY / other schemes - Current year
Other subsidy / revenue grants received for loss takeover under UDAY / other schemes - Previous year
Note:
Total receivables and payables bifurcated ageing wise should be reconciled with the Audited Annual Accounts
Amount billed to Government as well as pending dues from the Government should be reconciled with the Audited Annual Accounts
All values are required to be provided in INR Crore upto 4 decimal places
From DISCOM
Unit Formula FY 2017-18 FY 2018-19 FY 2019-20
INR Crore C
INR Crore D
INR Crore E = C+D - - -
INR Crore
INR Crore
ual Accounts
FY 2020-21
FY 2020-21
FY 2020-21
2020-21
2020-21
Table 1 - General Questions
Responses
Item No. Questions (Yes/ No) Remarks (If any)
Corporate Governance
6000 Does the board has maintained 1/3rd of Members as Independent Directors since FY 2017-18?
6030 Has there been an instance when the position of Managing Director and Director Finance been
under additional charge?
Is Internal Audit Reporting to Audit Committee/ Board in subsequent quarter from date of
6060 Internal Audit Report?
Note:
Discoms are requested to provide the replies against each of the questions under "response" column as "Yes" or "No"
Discoms may provide additional information under "Remarks" column
Discoms are requested to share the documents as indicated in "Documents Required" column
Discoms may procide additional documents in support of their submissions above
Documents Required
Minutes of board meeting specifying the appointments of Independent Directors on the board of the
company
Minutes of the meetings for formulation of Audit Committee and its members
Minutes of the meetings conducted by the Audit Committee for various purposes since FY 2017-18.
Certificate from company Secretary specifying that the position of Managing Director and Director Finance
are exlcusive or not?
If not exclusive , details of period during which such positions are shared needs to be disclosed
Copies of quarterly accounts for FY 2017-18 to FY 2020-21 approved by the Board of Directors along with
the corresponding board resolution
Copy of the minutes of meeting for appointment of Internal Auditor or creation of Internal Audit
Department
Reports submitted by Internal Auditor in subsequent quarter from date of Internal Audit Report since FY
2017-18