Financial Statement Version-TPCODL

Application of funds Assets

Non-current assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Fixed Assets
Non-current investments
Non-current investments

Non-current investments
Non-current investments
Non-current investments
Non-current investments
Non-current investments
Non-current investments
Non-current investments
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Deferred tax assets (net)
Long-term loans and advances
Capital Advances
Secured, considered good
Unsecured, considered good
Doubtful
Security Deposits
Secured, considered good
Unsecured, considered good
Doubtful
Loans and advances to related parties
Secured, considered good
Unsecured, considered good
Doubtful
Other non-current assets
Long-term Trade Receivables
Secured, considered good
Unsecured, considered good
Doubtful
Income tax assets (net)
Sources of funds
Profit
Loss
Profit and Loss Account
Income

Expenditure
Not Assigned
Notes to Financial Statements

No text exists
No text exists
Tangible Assets
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Tangible Assets Property, plant and equipment
Intangible Assets Goodwill
Intangible Assets Brands /trademarks
Intangible Assets Computer software
Intangible Assets Copyrights, Patent, IPR, Service and oper Rts
Right-of-use assets
Capital work-in-progress Capital Inventory
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress Capital Cost
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Capital work-in-progress
Intangible assets under development
Investments in property

Investments in Equity Instruments

Investments in preference shares
Investments in Government or trust securities
Investments in debentures or bonds
Investments in Mutual Funds
Investments in partnership firms
Investments in Others
Land
Gross 20000000100000 - 0000100000
Accumulated Depreciation 20000000102000 - 0000102000
Impairment 20000000103000 - 0000103000
Buildings - Plant
Gross 20000000100100 - 0000100100
Accumulated Depreciation 20000000102100 - 0000102100
Impairment 20000000103100 - 0000103100
Buildings - Others
Gross
Accumulated Depreciation
Impairment
Plant and equipment
Gross 20000000100200 - 0000100200
20000000100201 - 0000100201
20000000100202 - 0000100202
20000000100203 - 0000100203
20000000100204 - 0000100204
20000000100205 - 0000100205
20000000100206 - 0000100206
20000000100207 - 0000100207
20000000100208 - 0000100208
20000000100209 - 0000100209
20000000100210 - 0000100210

Accumulated Depreciation 20000000102200 - 0000102200

20000000102201 - 0000102201
20000000102202 - 0000102202
20000000102203 - 0000102203
20000000102204 - 0000102204
20000000102205 - 0000102205
20000000102206 - 0000102206
20000000102207 - 0000102207
20000000102208 - 0000102208
20000000102209 - 0000102209
20000000102210 - 0000102210

Impairment
20000000103200 - 0000103200
20000000103201 - 0000103201
 20000000103202 - 0000103202
20000000103203 - 0000103203
20000000103204 - 0000103204
20000000103205 - 0000103205
20000000103206 - 0000103206
20000000103207 - 0000103207
20000000103208 - 0000103208
20000000103209 - 0000103209
20000000103210 - 0000103210
Transmission lines and cable network
Gross 20000000100300 - 0000100300
20000000100301 - 0000100301
20000000100302 - 0000100302
Accumulated Depreciation 20000000102300 - 0000102300
20000000102301 - 0000102301
20000000102302 - 0000102302
Impairment 20000000103300 - 0000103300
20000000103301 - 0000103301
20000000103302 - 0000103302
Furniture and fixtures
Gross 20000000100500 - 0000100500
Accumulated Depreciation 20000000102500 - 0000102500
Impairment 20000000103500 - 0000103500
Vehicles
Gross 20000000100600 - 0000100600
20000000100601 - 0000100601
Accumulated Depreciation 20000000102600 - 0000102600
20000000102601 - 0000102601
Impairment 20000000103600 - 0000103600
20000000103601 - 0000103601
Office Equipment
Gross 20000000100400 - 0000100400
Accumulated Depreciation 20000000102400 - 0000102400
Impairment 20000000103400 - 0000103400
Others
Gross 20000000100001 - 0000100099
20000000100211 - 0000100299
20000000100303 - 0000100399
20000000100401 - 0000100499
20000000100501 - 0000100599
20000000100602 - 0000100699
20000000100700 - 0000100998
Accumulated Depreciation 20000000102001 - 0000102099
20000000102211 - 0000102299
20000000102303 - 0000102399
20000000102401 - 0000102499
 20000000102501 - 0000102599
20000000102602 - 0000102699
20000000102700 - 0000102998
Impairment 20000000103001 - 0000103099
20000000103211 - 0000103299
20000000103303 - 0000103399
20000000103401 - 0000103499
20000000103501 - 0000103599
20000000103602 - 0000103699
20000000103700 - 0000103998
Technical Clearing 20000000100999 - 0000100999

20000000110000 - 0000110999
110100
110200
110201
110202
110203
110204
110205
110206
110207
110208
110209
110210
110300
110301
110302
110400
110500
110600
110999
20000000404000 - 0000404999
404100
404200
404201
404202
404203
404204
404205
404206
404207
 404208
404209
404210
404300
404301
404302
404400
404500
404600
20000000405000 - 0000405999
405100
405200
405201
405202
405203
405204
405205
405206
405207
405208
405209
405210
405300
405301
405302
405400
405500
20000000104000 - 0000104999
104100
104200
104201
104202
104203
104204
104205
104206
104207
104208
104209
104210
104300
104301
104302
104400
104500
20000000106000 - 0000106049
106000
20000000106050 - 0000106099
20000000106100 - 0000106149
20000000106150 - 0000106199
20000000106200 - 0000106249
20000000106250 - 0000106349
20000000106350 - 0000106399
20000000106700 - 0000106999
20000000108000 - 0000108199
108000
108001
108002
108003
108004
108010
108011
108012
108013
108014
108020
108100
108101
108102
108103
108104
108105
108106
108107
108108
108109
108110
108111
108112
108113
108114
108115
108116
108117
108118
108119
108120
108121
108122
108123
108124
108125
108126
108127
108128
108129
108130
108131
108132
108133
108134
108135
108136
108137
108138
108140
108141
108142
108144
108145
Current assets
Share holders funds
Share application money pending
Non-current liabilities
Current liabilities
Revenue from Operations

Other Income

Cost of power purchased

Employee benefits expense
Finance costs
Depreciation and amortisation expense
Other expenses
Noted Items
Land
Acc. Dep.Land
Impairement. Dep.Land

Office Buildings
Acc. Dep.Office Buildings
Impairement. Dep.Office Buildings

Energy Meters
Transformers
EHV Switch Gears
11KV Switch Gears
LT Switch Gears
Capacitors
SCADA/ Control & Instrumentat
Lightening Arrestors
Other Plant & Machinery
Computers
Bateries & Batery Chargers

Acc. Dep. Energy Meters

Acc. Dep. Transformers
Acc. Dep. EHV Switch Gears
Acc. Dep. 11KV Switch Gears
Acc. Dep. LT Switch Gears
Acc. Dep. Capacitors
Acc. Dep. SCADA/ Control & Instrumentatio
Acc. Dep. Lightening Arrestors
Acc. Dep. Other Plant & Machinery
Acc. Dep. Computers
Acc. Dep. Batteries & Battery Chargers

Impairement. Dep. Transformers

Impairement. Dep. Transformers
Impairement. Dep. EHV Switch Gears
Impairement. Dep. 11KV Switch Gears
Impairement. Dep. LT Switch Gears
Impairement. Dep. Transformers
Impairement. Dep. SCADA/ Control & Instrumentation
Impairement. Dep. Lightening Arrestors
Impairement. Dep. Other Plant & Machinery
Impairement. Dep. Computers
Impairement. Dep. Batteries & Battery Chargers

Overhead Lines
Underground Cables
Street Lightening
cc. Dep. Overhead Lines
cc. Dep. Underground Cables
cc. Dep. Street Lightening
Impairement. Dep. Overhead Lines
Impairement. Dep. Underground Cables
Impairement. Dep. Street Lightening

Furniture & Fittings

Acc. Dep. Furniture & Fittings
Impairement. Dep. Furniture & Fittings

Vehicle LMV
Vehicle HMV
Acc. Dep.Vehicle LMV
Acc. Dep.Vehicle HMV
Impairement. Dep. Vehicle LMV
Impairement. Dep. Vehicle HMV

Office Equipment
Acc. Dep. Office Equipment
Imp. Dep. Office Equipment
Technical Clearing Account Acquistion

PS - Office Building
PS - Energy Meters
PS - Transformers
PS - EHV Switch Gears
PS - 11KV Switch Gears
PS - LT Switch Gears
PS - Capacitors
PS - SCADA/ Control & Instrumentation
PS - Lightening Arrestors
PS - Other Plant & Machinery
PS - Computers
PS-Bateries & Batery Chargers
PS - Overhead Lines
PS - Underground Cables
PS-Street Lightening
PS-Office Equipmentg
PS-Furniture & Fittings
PS-Printing & Stationary
Material at site account (Capital)

CWIP-Lab-Office Buildings
CWIP-Lab- Energy Meters
CWIP-Lab- Transformers
CWIP-Lab- EHV Switch Gears
CWIP-Lab-11KV Switch Gears
CWIP-Lab- LT Switch Gears
CWIP-Lab- Capacitors
CWIP-Lab- SCADA/ Control & Instrumenta
CWIP-Lab- Lightening Arrestors
CWIP-Lab- Other Plant & Machinery
CWIP-Lab- Computers
CWIP-Lab- Bateries & Batery Chargers
CWIP-Lab- Overhead Lines
CWIP-Lab- Underground Cables
CWIP-Lab- Street Lightening
CWIP-Lab-Office Equipment
CWIP-Lab- Furniture & Fittings
CWIP-Mat-Printing & Stationary

CWIP-Lab-Office Buildings
CWIP-Lab- Energy Meters
CWIP-Lab- Transformers
CWIP-Lab- EHV Switch Gears
CWIP-Lab-11KV Switch Gears
CWIP-Lab- LT Switch Gears
CWIP-Lab- Capacitors
CWIP-Lab- SCADA/ Control & Instrume
CWIP-Lab- Lightening Arrestors
CWIP-Lab- Other Plant & Machinery
CWIP-Lab- Computers
CWIP-Lab- Bateries & Batery Charger
CWIP-Lab- Overhead Lines
CWIP-Lab- Underground Cables
CWIP-Lab- Street Lightening
CWIP-Lab-Office Equipment
CWIP-Lab- Furniture & Fittings

CWIP-Office Buildings
CWIP-Energy Meters
CWIP-Transformers
CWIP-EHV Switch Gears
CWIP-11KV Switch Gears
CWIP-LT Switch Gears
CWIP-Capacitors
CWIP-SCADA/ Control & Instrumenta
CWIP-Lightening Arrestors
CWIP-Other Plant & Machinery
CWIP - Computers
CWIP-Bateries & Batery Chargers
CWIP-Overhead Lines
CWIP-Underground Cables
CWIP-Street Lightening
CWIP-Office Equipment
CWIP-Furniture & Fixture
Term deposit with banks

CGST Input Receivable

SGST Input Receivable
IGST Input Receivable
UTGST Input Receivable
CESS Input Receivable
CGSTInterim Input Credit - RCM - Deductible
SGST Interim Input Credit - RCM - Deductable
IGST Interim Input Credit - RCM - Deductable
UGSTInterim Input Credit - RCM - Deductible
RCM Comp. CESS Interim Input Credit - RCM - Deduct
GST-Output advance clearing account
Advances received for sale of stores, scrap etc.
Cash shortage pending Investigation
Amounts recoverable from employees
Amounts recoverable from ex-employees
Cash Excess Pending Investigation
Loan ADV-Staff/House Building
Loan ADV-Staff/CAR
Loan ADV-Staff/Scooter/Bike
Loan ADV-Staff/ Others.
Loan ADV-Staff/Spl.HB Loan
Loan ADV-Staff/ TA Advance
Loan ADV-Staff/ TTA Advance
Loan ADV-Staff/ Salary Adv.
Loan ADV-Staff/ Medical Adv.
Loan ADV-Staff/ Festval.
Loan ADV-Staff/ Wage Board.
Loan ADV-Staff/ LTC
Loans and advances (Double )
Interest accrued on term deposit with banks
Sundry Creditor Advance
Amount receivable from Govt.
Receivable from consumers – Deposit work
Receivable - Others
Permanent imprest with officers/staffs
Temporary Advance with disbursing officers
Advances Income Tax
Advances Income Tax TDS 194A
Advances Income Tax TDS 194C
Advances Income Tax TDS 194H
Advances Income Tax TDS 194I
Advances Income Tax TDS 194J
Income Tax Refundable
Interest accrued on other interest bearing advance
Income accrued on Investments
Claim for loss/damage to Materials
Prepaid expenses
Security Deposit to Various Authorities
Provision for doubtful loans and advances
Interest accrued and due on loan from Financial In
TCS Receivable (S.2061H)
STB-Secured - Bank - WCL-SBI CAG
TDS ISU Consumer
GST on TDS ISU Consumer
Rent (including lease rentals)
Current investments

Investments in Equity Instruments

20000000106400 - 0000106449

Investments in Preference Shares

20000000106450 - 0000106499

Investments in Government or trust securities

20000000106500 - 0000106549

Investments in debentures or bonds

20000000106550 - 0000106599

Investments in Mutual Funds

20000000106600 - 0000106649

Investments in partnership firms

20000000106650 - 0000106699

Inventories

Inventories

Stores and spares

20000000111000 - 0000111207

111100
111200
111201
111202
111203
 111204
111205
111206
111207

20000000111209 - 0000111999

111209
111210
111300
111301
111302
111400
111500
111600
111997
111998
111999

Loose tools

20000000111208 - 0000111208

Less: Provision for non-moving inventories

Trade receivables

Secured, considered good

Unsecured, considered good
Doubtful

Cash and cash equivalents

Short-term loans and advances
Other current assets

Share Capital

Equity Share Capital

20000000200000 - 0000200499

200000
 Preference Share Capital

20000000200500 - 0000200999

Reserves and Surplus

Capital Reserves

20000000202000 - 0000202000

Capital Redemption Reserve

20000000202001 - 0000202001

Securities Premium Reserve

20000000202002 - 0000202002

Debenture Redemption Reserve

20000000202003 - 0000202003

Revaluation Reserve

20000000202004 - 0000202004

Share Options Outstanding Account

20000000202005 - 0000202005

Other Reserves

20000000202006 - 0000202006
20000000202008 - 0000202999

202008

Surplus

20000000202007 - 0000202007

Long-term borrowings
 Term loans

from banks

Secured
Unsecured

from other parties

Secured
Unsecured

Deferred tax liabilities (Net)

Short-term borrowings

Loans repayable on demand

Secured
Unsecured

Loans and advances from related parties

Secured
Unsecured

Deposits

Secured
Unsecured

Other loans and advances

Secured
Unsecured

Trade payables
Other current liabilities
Short-term provisions
Revenue from Sale of Power and Open Access

Sale of Power

Sale of power
Less:Electricity Duty

Income from open access charges

Other Operating Income

Late payment surcharge collected

Service line charges
Commission - CESU arrears collection
Commission - Energy duty collection
Maintenance charges
Rebate on power purchase
Transfer from capital grants
Transfer from consumer contribution for CW
Foreign exchange fluctuation gain (net)
Miscellaneous operating income

Interest
Net gain/(loss) on investments in mutual fund
Income other than energy business
Other non operating income

20000000400000 - 0000400999

400000 Power Purchased

400001 Transmission Charge
400002 SLDC Charges
400003 DPS Charges on Power Purchase due
400004 Fuel Price Adjustment Charge
400005 Year end adjustment
400006 COPP-Cash Discount on Cost of Power Purch
 400050 Year end adjustment

Salaries, allowances and incentives

20000000408000 - 0000408499

408000
408001
408002
408003
408004
408005
408006
408007
408008
408009
408010
408011
408012
408013
408014
408015
408016
408017
408018
408019
408020
408021
408022
408023
408024
408025
408026
408027
408028
408029
408030
408031
408032
408033
408034
408035
408036
408037
408038
408039
408040
408041
408042
408043
408044
408045
408046
408047
408048
408049
408050
408051
408053
408054
408055
408056
408060
408061
408062
408063
408065
408066
408067
408068
408069
408070
408071
408072
408076
408077
408078
408079
408080
408081
408083
408084
408085
408086
408087
408088
408089
408090
408100
408101
408102
408103
408104
408105
408106
408109
408110
408111
408200
408201
408202
408203
408204
408205
408206
408207
408208
408209
408210
408211
408212
408213
408214
408215
408216
408217
408218
408219
408220
408221
408222
408223
408224
408225
408226
408227
408228
408229
408230
408231
408232
408233
408234
408235
408236
408237
 408238
408239
408240
408241
408242
408243
408244

Contribution to provident and other funds

20000000408500 - 0000408599

Staff welfare expenses

20000000408600 - 0000408699

Other personnel cost

20000000408700 - 0000408799

Less: Transferred to capital work-in-progress

20000000408999 - 0000408999

Revision for previous years paid/provided

20000000408800 - 0000408899

Pension and other pay to VSS and other retire

20000000408900 - 0000408988

408900
408901

Interest on term loans

Interest on term loan (gross)

20000000414000 - 0000414019

414000
414001
414002
 414003
414004
414005
414006
414007
414008
414009
414010
414011
414012
414013
414014
414015

Less: Capitalised

20000000414999 - 0000414999

Interest on cash credit accounts/st borrowing

20000000414020 - 0000414039

Interest on consumer security deposits

20000000414040 - 0000414059

414050
414051
414052
414053
414054
414055
414056
414057
414058
414059

Finance cost on Pref. share capital

20000000414060 - 0000414079

Other borrowing costs

20000000414080 - 0000414099

Other interest
 20000000414100 - 0000414998

Depreciation

20000000412000 - 0000412999

412000
412100
412200
412201
412202
412203
412204
412205
412206
412207
412208
412209
412210
412300
412301
412302
412400
412500
412600
412601

Impairment

20000000413000 - 0000413999

413000
413100
413200
413201
413202
413203
413204
413205
413206
413207
413208
413209
 413210
413300
413301
413302
413303
413400
413500
413600
413601

Operating & Maintenance Expenses

Stores and spares consumed(net of recoveries)

20000000401200 - 0000401299

401200
401201
401202
401203
401204
401205
401206
401207
401208
401209
401210

20000000401300 - 0000401399

401300
401301
401302

20000000401400 - 0000401499

401400

20000000401500 - 0000401599

401500

20000000401600 - 0000401699
 401600

20000000401700 - 0000401799
20000000401800 - 0000401899
20000000401900 - 0000401999
20000000406000 - 0000406003

406000
406001
406002
406003

20000000406005 - 0000406005

Repairs and maintenance

Building

20000000401100 - 0000401199

401100

20000000402100 - 0000402199

402100

Plant and Equipment

20000000402200 - 0000402299

402200
402201
402202
402203
402204
402205
402206
402207
402208
402209
402210

20000000402300 - 0000402399

402300
402301
 402302

20000000402400 - 0000402499

402400

Others

20000000402500 - 0000402599

402500

20000000402600 - 0000402699

402600
402601

20000000402700 - 0000402799
20000000402800 - 0000402899
20000000402900 - 0000402999

Loss on disposal of property,plant and equip.

20000000406004 - 0000406004

Admistrative & General Expenses

Communication expenses

20000000410000 - 0000410019

410000
410001
410002
410003
410004
410005

Printing and stationery

20000000410020 - 0000410039

Legal and professional charges

20000000410040 - 0000410059
Travelling and conveyance

20000000410060 - 0000410079

Insurance

20000000410080 - 0000410099

Advertisement,publicity and bus. promotion

20000000410100 - 0000410119

410100
410101
410102
410103
410104

Corporate Social Responsibility expenses

20000000410120 - 0000410139

Rent and hire charges

20000000410140 - 0000410159

Rates and taxes

20000000410160 - 0000410179

Freight, handling and packing expenses

20000000410180 - 0000410199

Bill collection and distribution expenses

20000000410200 - 0000410219

Postage and courier charges

20000000410220 - 0000410239

Provision for contingencies

20000000410240 - 0000410259
EDP expenses

20000000410260 - 0000410279

Housekeeping expenses

20000000410280 - 0000410299

Foreign exchange fluctuation loss (net)

20000000410300 - 0000410319

410300
410301
410302
410303

Bad debts written off/write back

20000000410320 - 0000410339

Provision for doubtful debts

20000000410340 - 0000410359

Others

20000000410360 - 0000410899

410400
410401
410402
410500
410501
410502
410503
410504
410505
410506
410507
410508

Miscellaneous expenses

20000000410900 - 0000410999
CAIN0070000000 - 0070000000
CAIN0070000100 - 0070000100
CAIN0070000200 - 0070000200
CAIN0070000300 - 0070000300
CAIN0070000400 - 0070000400
PS - Office Building
PS - Energy Meters
PS - Transformers
PS - EHV Switch Gears
PS - 11KV Switch Gears
PS - LT Switch Gears
PS - Capacitors
PS - SCADA/ Control & Instrumentation
PS - Lightening Arrestors
PS - Other Plant & Machinery
PS - Computers
PS-Bateries & Batery Chargers
PS - Overhead Lines
PS - Underground Cables
PS-Office Equipmentg
PS-Furniture & Fittings
PS-Printing & Stationary
Material at site account (Capital)
CWIP-Mat-Office Buildings
CWIP-Mat-Energy Meters
CWIP-Mat-Transformers
CWIP-Mat-EHV Switch Gears
CWIP-Mat-11KV Switch Gears
CWIP-Mat-LT Switch Gears
CWIP-Mat-Capacitors
CWIP-Mat-SCADA/ Control & Instrumentation
CWIP-Mat-Lightening Arrestors
CWIP-Mat-Other Plant & Machinery
CWIP Con. Computers
CWIP-Mat-Bateries & Batery Chargers
CWIP-Mat-Overhead Lines
CWIP-Mat-Underground Cables
CWIP-Mat-Street Lightening
CWIP-Mat-Office Equipment
CWIP-Mat-Furniture & Fittings
CWIP-Mat-Printing & Stationary

CWIP-Lab-Office Buildings
CWIP-Lab- Energy Meters
CWIP-Lab- Transformers
CWIP-Lab- EHV Switch Gears
CWIP-Lab-11KV Switch Gears
CWIP-Lab- LT Switch Gears
CWIP-Lab- Capacitors
CWIP-Lab- SCADA/ Control & Instrumentation
CWIP-Lab- Lightening Arrestors
CWIP-Lab- Other Plant & Machinery
CWIP-Lab- Computers
CWIP-Lab- Bateries & Batery Chargers
CWIP-Lab- Overhead Lines
CWIP-Lab- Underground Cables
CWIP-Lab- Street Lightening
CWIP-Lab-Office Equipment
CWIP-Lab- Furniture & Fittings

CWIP-Office Buildings
CWIP-Energy Meters
CWIP-Transformers
CWIP-EHV Switch Gears

X X
 X X

X X

X X

X X

X X

X X

Office Building
Energy Meters
Transformers
EHV Switch Gears
11KV Switch Gears
 LT Switch Gears
Capacitors
SCADA/ Control & Instrumentation
Lightening Arrestors

Computers
Bateries & Batery Chargers
Overhead Lines
Underground Cables
Street Lightening
Office Equipment
Furniture & Fittings
Printing & Stationary
Inter unit accounts – Materials
Material Others
Material at site account (OPEX)

Liabilities and Equity

X X

Share Capital
 X X

X X Capital Reserves

X X Capital Redemption Res

X X Securities Premium Res

X X Debenture Redemption

X X Revaluation Reserve

X X Share Options Outstand

X X Other Reserves
X X

Elect Public Awareness Media Campun Fund

X X Surplus(Profit & Loss ac

Net result: profit
Net result: loss
P+L result
 X X

es on Power Purchase due

Adjustment Charge

h Discount on Cost of Power Purchased

 X X

EBE-Salary-Basic
EBE-Dearness Allowance
EBE-House Rent Allowance
EBE-Conveyance Allowance
EBE-Special Allowance
EBE-Personal Pay-Management & Staff
EBE-Utility Allowance
EBE-Trading Allowance
EBE-Cash Allowance
EBE-Other Allowances
EBE-Telephone Allowance
EBE-Car EMI To Employees
EBE-Compensatory Allowance
EBE-City Compensatory Allowance
EBE-Remote Station Allowance
EBE-Deputation Allowance
EBE-Project Site Allowance
EBE-Super Annuation Allowance
EBE-Overtime
EBE-Bonus
EBE-Annual Gift
EBE-Educational Benefit
EBE-Scholarship
EBE-Performance Award-Officers
EBE-Performance Award-Union
EBE-Food & Conveyance-Employees
EBE-Interest Subsidy
EBE-Staff Expenses A/c
EBE-Employer's Tax On Perquisite Paid By Employer
EBE-Temporary Labour Wages
EBE-Provision for Salary/Wage Revision
EBE-Commission To Directors
EBE-Voluntary Contribution to NPS
EBE-Voluntary Retirement On Medical Grounds
EBE-Medical allowance
EBE-AT & C Incentive
EBE-Starategic mobilation advance
EBE-Fixed allowance-other
Stipend to Apprentices
House rent reimbursement
Payment of Compensation
Ex- Gratia
Employers share on House rent
EBE-Hard Furnishing Alloance
EBE-CLA Rebate
EBE-CLA Rebate
EBE-FA - Comp. Allowance
EBE-FA - Car Allowance
EBE-Household Shifting
EBE-Joining Expenses
EBE-Pre-Employment Medical ch
EBE-Data Allowance
EBE-Diff  Monetized Car val
EBE-Mobile Allowance Taxable
EBE-Data Allowance- Taxable
EBE-Transfer Grant
EBE-Head Quarter allowance(Ba
EBE-Consolidated Pay
EBE-HRA (Contractuals)
EBE-Postal Allowance
EBE-G C (GreenCard allow)
EBE-Washing allowance
EBE-Shift Allowance
EBE-Computer Assistance Allow
EBE-Subsistence Allowance
EBE-Transfer Travelling Reimb
EBE-Other payments - Taxable
EBE-Other Payments - NonTax
EBE-Performance Linked Award
EBE-Transfer Travelling Allow
EBE-Transfer Transit Allowanc
EBE-Local Travel reimbursemen
EBE-Mobile Handset
EBE-Mobile Bill
EBE-Merit Scholarship Scheme
EBE-Farewell Expenses
Hostel Subsidy
FA - Additional HRA
Leave Encash-SL(Separation)
Leave Encash-SL(Separation)
EBE-Notice Pay Previous Emp
Labour welfare Fund
Employer contribution to CPF
Employer contribution to CPS
EBE-Contribution to Provident Fund
EBE-Contribution to Superannuation Fund
EBE-Contribition To ESIC
EBE-Pension
INDAS-EBE-Cos Contribution To Pension-RPFC
EBE EDLI scheme
MIS INSCEPTION CHARGES
PF adm charges
EBE-Purchase/Transfer Of Staff Cost
EBE-Sale/Transfer Of Staff Cost
EBE-Retiring Gratuities
INDAS-EBE-Retiring Gratuities
EBE-Leave Encashment Scheme-Casual Leave
EBE-Leave Encashment Scheme-Privilege Leave
EBE-Leave Encashment Scheme-Sick Leave
INDAS-EBE-Leave Encashment Scheme-Casual Leave
EBE-Cos Contribution To Pension-RPFC
EBE-Pension
INDAS-EBE-Cos Contribution To Pension-RPFC
EBE-Leave Travel Assistance
EBE-Rental Of Leased Flats
EBE-Rental Of Leased Cars
EBE-Medical Allowance
EBE-Reimb of Medical Expenses
EBE-Mediclaim Premium
EBE-Medical Centre Expenses
EBE-Hospitalisation In service Expenses
EBE-Post Retirement Medical Expenses
EBE-Death In Service
EBE-Car Maintainance Reiumbersement
EBE-Driver Exps Reiumbersement
EBE-Canteen Expenses -Employees
EBE-Canteen Exp-Service
EBE-Contribution To Labour Welfare Fund
EBE-Employees Deposit Linked Insurance Scheme
EBE-Group Insurance Scheme
EBE-Festival Celebrations
EBE-Books & Periodicals - Reimb
EBE-Safety Apparels/Uniforms & Washing Allowance
EBE-School Grants
EBE-Sports Club Expenses
EBE-Staff Welfare Expenses
EBE-Sundry Welfare-Transport Residence To Office
EBE-Long Service Awards
EBE-Retirement Gifts
INDAS-EBE-Staff Welfare Expenses
EBE-R&M-Reimb of Driver Salary
EBE-R&M-Reimb To Employees-Car Maintenance
EBE-Employee Cost Capitalised
EBE-Employee Cost Capitalised-Plan
EBE-Employee Cost Recovered
EBE-Employee Cost Inventorised
EBE-Pension

X X

X X

X X

X X Staff Cost Capitalized

X X

X X

OCI- Retiring Gratuity

OCI - Pension

X X

Interest on term loan

Interest on cash credit accounts
Penal interest on cash credit
 Penal interest term loan
Interest on provident fund
Other Interest
Interest to consumers on security deposit
Rebate to consumers for prompt payment of bill- LT
Rebate to consumers for prompt payment of bill-HT
Rebate to consumers for prompt payment of bill-EHT
Interest to suppliers & contractors
Bank charges
Int. on Lease Liability
Interest on WCL Loan
Bank Charges - LC Commission
Finance Cost

X X Interest Cost Capitalized

X X

X X

Prompt Payment Rebate

Special Rebate
Swajal Dhara Rebate
Rural Rebate
Digital(cash less)Rebate
OYT Rebate
Prepaid Rebate
Payment Consistency Rebate
Minister bill GOVT Prepaid Rebate
Interest to consumers on security deposit

X X

X X
 X X

X X

Dep - Land
Dep - Office Buildings
Dep - Energy Meters
Dep - Transformers
Dep - EHV Switch Gears
Dep - 11KV Switch Gears
Dep - LT Switch Gears
Dep - Capacitors
Dep - SCADA/ Control & Instrumentation
Dep - Lightening Arrestors
Dep - Other Plant & Machinery
Dep - Computers
Dep - Bateries & Batery Chargers
Dep - Overhead Lines
Dep - Underground Cables
Dep - Street Lightening
Dep - Office Equipment
Dep - Furniture & Fittings
Dep - Vehicle LMV
Dep - Vehicle HMV

X X

Impairement - Land
Impairement - Office Buildings
Impairment - Energy Meters
Impairment - Transformers
Impairment - EHV Switch Gears
Impairment - 11KV Switch Gears
Impairment - LT Switch Gears
Impairment - Capacitors
Impairment - SCADA/ Control & Instrumentation
Impairment - Lightening Arrestors
Impairment - Other Plant & Machinery
Impairment - Computers
Impairment - Bateries & Batery Chargers
Impairment - Overhead Lines
Impairment - Underground Cables
Impairment - Street Lightening
Dep - Office Buildings
Impairment - Office Equipment
Impairment - Furniture & Fittings
Impairment - Vehicle LMV
Impairment - Vehicle HMV

X X

R&M-Mat-Energy Meter
R&M-Mat-Transformers
R&M-Mat-EHV Switch G
R&M-Mat-11KV Switch
R&M-Mat-LT Switch Ge
R&M-Mat-Capacitors
R&M-Mat-SCADA/ Contr
R&M-Mat-Lightening A
R&M-Mat-Other Plant
R&M-Mat-Computers
R&M-Mat-Bateries & B

X X

R&M-Mat-Overhead Lin
R&M-Mat-Underground
R&M-Mat-Street Light

X X

R&M-Mat-Office Equip

X X

R&M-Mat-Furniture &

X X
R&M-Mat-Printing Statonary

X X
X X
X X
X X

Loss/Gain On Physical Count

Material Small Differences
Price Difference A/c
Loss/Gain on Material Revaluation

X X Loss on Acct of Obselete

R&M-Mat-Office Build

R&M-Lab-Office Build

R&M-Lab- Energy Mete

R&M-Lab- Transformer
R&M-Lab- EHV Switch
R&M-Lab- 11KV Switch
R&M-Lab- LT Switch G
R&M-Lab- Capacitors
R&M-Lab- SCADA/ Cont
R&M-Lab- Lightening
R&M-Lab- Other Plant
R&M-Lab- Computers
R&M-Lab- Bateries &

R&M-Lab- Overhead Li
R&M-Lab- Underground
 R&M-Lab-Street Light

R&M-Lab- Office Equi

R&M-Lab- Furniture &

R&M-Lab- LMV
R&M-Lab- HMV

X X Loss on Sale of Fixed As

X X

RE-Rent Expenses-Land
RE-Rent Expenses-Building
RE-Rent Expenses-Plant and Equipments
RE-Rent Expenses-Others
INDAS-RE-Lease Rent on Leasehold Land
Rent (including lease rentals)

X X

X X
 X X

X X

X X

RT-General Rates and Taxes

RT-Land Revenue Taxes
RT-Vehicle Taxes
RT-Profession Tax
RT-Wealth Tax

X X

X X

X X

X X

X X

X X

X X
 X X

X X

X X

INS-Insurance Premium on Office Buildings

INS-Insurance Premium on Plant and Machineries
INS-Insurance Premium on Cash Transit
INS-Insurance Premium on Others

X X

X X

X X

OOE-Electricity Consumed Light & Fan Charges

OOE-Electricity Consumed Light&Fan Charge-Aux-Elim
OOE-Electricity Consumed-Aux-Transmission
TE-Travelling Inland Expenses
TE-Conveyance Expenses
TE-Vehicle Hire Charges
TE-Directors Travelling Expenses
TE-Reimb To Employees-Fuel
TE-Running Expenses-Cars
TE-Travelling Foreign Expenses-INR
TE-Travelling Foreign Expenses-Foreign
TE-Domestic Vehicle Hire Charges-OLA/U

X X
Not assigned

X X Post Dated Checks

X X Down Payment requests (fm Vendors)
X X Payment requests (fm vendors)
X X Down Payment requests (to Cust)
X X Payment requests (to Cust)

Fin. Statement Notes

X X Land

X X Impairement. Dep.Office Buildings

X X Energy Meters
X X Transformers
X X EHV Switch Gears
X X 11KV Switch Gears
X X LT Switch Gears
X X Capacitors
X X SCADA/ Control & Instrumentation
X X Lightening Arrestors
X X Other Plant & Machinery
X X Computers
X X Bateries & Batery Chargers

X X Acc. Dep. Energy Meters

X X Acc. Dep. Transformers
X X Acc. Dep. EHV Switch Gears
X X Acc. Dep. 11KV Switch Gears

X X Impairement. Dep. Transformers

X X Impairement. Dep. Transformers
X X Impairement. Dep. Transformers
X X Impairement. Dep. SCADA/ Control & Instrumentation
X X Impairement. Dep. Lightening Arrestors

X X Street Lightening

X X Acc. Dep. Underground Cables

X X Impairement. Dep. Furniture & Fittings

X X Vehicle LMV
X X Vehicle HMV

X X Acc. Dep.Vehicle LMV

X X Acc. Dep.Vehicle HMV

X X Impairement. Dep. Vehicle LMV

X X Office Equipment
 X X Imp. Dep. Office Equipment

X X

X X

X X
X X

X X
X X
X X

X X Other Plant & Machinery

X Capital Reserves

X Capital Redemption Reserve

X Securities Premium Reserve

X Debenture Redemption Reserve

X Revaluation Reserve

X Share Options Outstanding Account

X Other Reserves

X Surplus(Profit & Loss accnt)

X Interest Cost Capitalized
X Loss on Acct of Obselete Stores

X X

X X

X X

X X
 X X

X X

X X

X X
X X
X X

X Loss on Sale of Fixed Assets

rumentation
adv 300000 2% 6000 Paid to GOVT
Inv 254,237.28 2% 5084.746
915.2544

7000011
Dr Cr
TDS ded 31.01.2021 6000 600
TDSpay 07.02.2021 6000 600

Invoice 31.03.2021 -5084.75 700

clearing 31.03.2021 6000 600
invioce 29.03.2021

asset no
1099901 building Dr 100000 1000001
8000091 Initial asset upload Cr 100000 8000091

asset GL
Acculated dep
Laibility
adv employee
Vendor 294000
294915.3

S_ALR_87012310  TB
 S_ALR_87012332

S_ALR_87012301  TB

20000 1500
400

dr 10000 10101901
cr 10000