JODHPUR VIDYUT VITRAN NIGAM LTD. - Rajasthanenergy.rajasthan.gov.in/content/dam/raj/energy... · · 2017-09-16... (JDVVNL/Jodhpur Discom) ... are prepared (Sub-division & Circle

JODHPUR VIDYUT VITRAN

NIGAM LTD.

ANNUAL STATEMENTS OF

ACCOUNTS 2015-16

1 General: -

2

3 Fixed Assets and Capital work in progress:(a)

(b)

The Financial Statements are prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP) and applicable provisions of Electricity Act, 2003 under the historical cost convention on the accrual basis except those with significant uncertainty. GAAP comprises mandatory Accounting Standards as prescribed by the Companies (Accounting Standards) Rules, 2006 and the provisions of the Companies Act,2013.

Accounting policies have been consistently followed except where accounting standard is initially adopted or a revision to an existing accounting standard requires a change in the accounting policy hitherto in use or management decides otherwise on the basis of merits of facts.

Use of Estimates:

I. SIGNIFICANT ACCOUNTING POLICIESCompany OverviewJODHPUR VIDYUT VITRAN NIGAM LIMITED (JDVVNL/Jodhpur Discom) a company under the Companies Act, 2013 and registeredwith Registrar of Companies established on 19 July, 2000 by Govt. of Rajasthan under the provisions of the Rajasthan Power SectorReforms Act, 1999 as the successor company of RSEB. JdVVNL is engaged in distribution and supply of electricity in 10 districts ofRajasthan, namely Jodhpur, Pali, Sirohi, Jaisalmer, Barmer, Hanumangarh, Sriganganagar, Bikaner, Churu and Jalore as well asLadnu tehsil of Nagaur district.

The Fixed Assets have been taken at the transfer price in respect of the assets transferred by the State Govt. vide GazetteNotification dated 17.01.2002 and 18.01.2002 and those created subsequently by the company at standard cost includingappropriate expenses Capitalized less depreciation thereof.

A Block Assets register showing the categories of Fixed Assets as on 19.07.2000 (i.e. the transfer date), their lives and the

The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptionsthat affect the reported balances of assets and liabilities and disclosures relating to contingent liabilities as at the date of thefinancial statements and reported amounts of income and expenses during the period. Accounting estimates could change fromperiod to period. Actual results could differ from those estimates. Appropriate changes in estimates are made as soon as theManagement becomes aware of changes in circumstances affecting the estimates. Changes in estimates are reflected in thefinancial statements in the period in which changes have taken place.

(b)

(c)

(d)

(e)

(f)

A Block Assets register showing the categories of Fixed Assets as on 19.07.2000 (i.e. the transfer date), their lives and theamount of depreciation charged / withdrawn year wise in respect of erstwhile RSEB has been maintained by RRVPNL tillF.Y. 2004-05, and there after it is transferred to concerned Discoms, hence depreciation charged accordingly.

ii) Other than works under RGGVY scheme, the works completed at different dates have been transferred to fixed assetsduly certified by the circle SEs.

i) Capital expenditure incurred under RGGVY scheme, during the year has been transferred to fixed assets fully and forthe purpose of calculation of depreciation, amount to the extent of month wise is considered.

(iii) The details/inventory of closing CWIP (incomplete work order wise with value) are prepared (Sub-division & Circlewise) based on as per SINs of material issued for capital works plus erection charges paid with reference to CLRC workorders, value of incomplete TW, Civil works and Ground balances.

As per the accounting policy followed by the Company, consumer contribution, grants and subsidies (including BPLsubsidy under RGGVY ) towards cost of capital assets, which are accounted for on Cash basis are transferred to deferredincome and the same is being amortized in 25 years.

Fixed assets retired from active use and held for disposal is shown as ‘Assets not in use’ and same is valued at 10% of thelatest auction rates.

In absence of specific detailed records for bifurcation of Employees Cost and Office & Administration expenditureattributable to capital works or O&M works, capitalization of Employees cost and Office & administration expenditure ismade in the following manner to keep uniformity in adherence by the accounting units :

Capitalization of Employees Cost (Excluding Terminal benefits) and Office & Administration Exp.

90%100%30%

(g)(h)

(i)

(j)

(k)

4(a)

(b)

(c)

M.M.TWAll O&M Circles, EA-Cash

Depreciation and amortization:

Amount arrived on above basis have been amortised on proportionate basis on all works except turnkey works, no expenses in this account have been capitalised on turnkey works.

Till 2006-07, depreciation on the assets has been charged at the rates notified by the Govt. of India under the Electricity(Supply) Act, 1948 vide notification No.S.O.266 (E), dated 29.03.1994. From the FY 2007-08, the depreciation on the

Contribution received from various organisations/government bodies towards capital works has been shown under the head "Deposit For Electrification". The same has been transferred to Consumer Contribution for Service Connection & Line on completion of respective work & subsequently being written off in 25 years.

Consumer Contribution for Service Connection & Line, Capital grants and subsidies towards cost of capital assets & Connectivity have not been reduced from the cost of assets. The same has been treated as Deferred Revenue Income which is being written off in 25 years from the year of receipt. The Depreciation pertaining to such fixed assets is fully charged to revenue.

Materials lying at site for capital works are being shown as Capital Work in Progress.Expenditure on renovation and modernization of fixed assets resulting in increased life and/or efficiency of an existing asset is added to the capital cost of the related assets.Cost of the land is capitalized after allotment and possession taken over by the Company.

Depreciation on fixed assets is charged on Straight Line Method and allocated over the useful life of the asset. The fixedassets are depreciated up to 90% of the original cost.

Depreciation on addition/deductions from fixed assets during the year is charged on pro rata basis from the month in whichthe asset is available for use.

Name of the accounting units

Particulars Rate of DepreciationBuilding 3.34%Other Civil Works 3.34%Plant & Machinery 5.28%Lines & Cable Networks 5.28%Vehicles 9.50%Furniture & Fixtures 6.33%Office Equipment 6.33%IT Equipment 15.00%IT/SCADA software 9.00%

(d)

(e)

(f)

9

65

S.No.

4

2

8

1

3

Depreciation on the assets transferred through Financial Restructuring Plan (FRP) by the State Government i.e. as on19.07.2000 is charged on the block of the assets at the general applicable rate approved by the RERC.

No depreciation is charged by the company on the assets which had been sold and taken back on lease keeping in viewthe terms of agreement entered into by erstwhile RSEB with lessors.

7

Cost of Lease hold land acquired during company period is amortized over the period of 99 years.

(Supply) Act, 1948 vide notification No.S.O.266 (E), dated 29.03.1994. From the FY 2007-08, the depreciation on theassets has been charged at the rates notified by the Forum of Regulators on dated 23-06-2006 in pursuance to Para 5.3(c)of the Tariff Policy issued by the Ministry Of Power, GOI on dated 06-01-2006 and duly accepted by the RERC. From F.Y.2014-15, the provisions and methodology of depreciation/amortization prescribed in RERC Tariff regulations- 2014 havebeen adopted. Consequently, useful life of the assets/depreciation rates in respect of fixed assets acquired upto 31stMarch, 2014, have been recalculated so that balance depreciable amount is charged over the revised remaining useful lifeof the assets.

The rates/useful life as applied for depreciation are different from the rates prescribed under Schedule II to the Companies Act,2013. The rates applied for depreciation are as under:-

5

6(a)

(b)(c)

(d)

7(a)

(b)

(c)

(d)

(e)

(f) Past Billing adjustments have been accounted for in current year's revenue.

(g)

Revenue Recognition:Revenue from sale of power has been accounted for on accrual basis.

Sale of energy to the consumers is accounted for on the basis of tariff rates as notified by the RERC from time to time.

The Inventories are being held for use in Capital works partly for O&M works and not for sale. Therefore, in view of theparagraph 24 of the AS 2- (Revised), requirement of valuation of Inventories at the lower of Cost and net realizable value isnot applicable.

The difference in actual cost of material received and standard issue rate represents "Material Cost Variance" (MCV).Balance of Material Cost Variance has been transferred to Fixed Assets in the ratio of opening CWIP plus addition duringthe year to transfer to Fixed Assets in transformers and lines only.

All receipts and issues from stores are valued at Standard Issue Rate.

Inventories of Misc. Scrap & Empties are not valued being insignificant.

Provision for unbilled Revenue from sale of power is made for the period of 31 days in case of Large Industrial, MIP, SIP(U) consumers and on a proportionate basis of 56.5 days in case of other consumers, as per the decision taken in the 48thCo-ordination Committee meeting.Sale of Energy through IEX/PXIL has been accounted for on accrual basis and shown separately in the Sub Note 21.1 ofStatement of Profit & loss .

Interest on dues from consumers after date of disconnection is accounted for on receipt basis.

The Surcharge for delayed / non-payment of dues by sundry debtors for sale of energy is recognized when it becomes dueon account of non- payment.

Borrowing Costs:

Stores and Spares:

The interest on borrowed funds attributable to acquisition/construction of fixed assets, till commissioning of such assets, has been capitalized. During the year , the actual interest on long term funds for a period of FOUR months has been allocated on fixed assets under construction considering the construction period as FOUR months.

(g)(h)

8

9

10(a)

(b)

Deferred Revenue Expenses:

Interest on dues from consumers after date of disconnection is accounted for on receipt basis.Recoveries of theft of power/malpractice have been treated as revenue income of the year in which the assessment hasbeen finalized and debited to consumers account.

Deferred Revenue Expenses are written off equally over a period of five years and charged to revenue. However, deferredrevenue expenses pertaining to restructuring of high cost loans are being written off in the ratio of saving accrued on such loansover the currency of the loans except in case of PFC/REC loans, which is being written off equally over the remaining period ofcurrency of loans.

Employee Benefits:The employee benefits are accounted for as per the provisions of AS 15 on the basis of categories in which the employees arecovered namely defined contribution plan & defined benefits plan. In respect of benefits covered under the defined contributionplan namely the provident fund, the employer contribution paid with the PF commissioner is recognized as the expenditure ofthe year. In respect of the benefits covered under the defined benefit plan namely pension and gratuity , the expenditure isrecognized on the basis of present value of obligations as on the date of balance sheet as per the actuarial valuation.

Government Grants, Subsidies and SubventionsSubvention against ED is accounted for on the basis of sanctions received from GOR to the extent of overall E.D payablein the books of accounts remaining amount of sanction , if any, shall be recognized in forth coming year. Cash support andSubsidy against interest etc. are accounted for on basis of sanction received from GOR.

Differential Interest Subvention on World Bank loan and subsidy against interest on bonds are being accounted for onaccrual basis.

(c)

11

12

13

14 Taxes on Income:Current tax is determined as the amount of tax payable in respect of taxable income for the year. Deferred tax is recognized ontiming difference; being the difference between taxable income and accounting income that originate in one period and are

A provision is recognised when the Company has a present obligation as a result of past events and it is probable that anoutflow of resources will be required to settle the obligation in respect of which a reliable estimate can be made. Contingentliabilities are not provided for in the accounts and are separately shown in the Notes on Accounts to the extent ascertained.Contingent assets are neither recognized nor disclosed in the financial statements.

Cash Flow Statement:Cash Flow Statement is prepared in accordance with the indirect method prescribed under the provisions of AccountingStandard 3-Cash Flow Statement.

Impairment of Assets:The Management has periodically assessed using internal sources, whether there is an indication that an asset may beimpaired. An impairment loss is recognized wherever the carrying value of an asset exceeds its recoverable amount. Therecoverable amount is higher of the asset’s net selling price and value in use, which means the present value of future cashflows expected to arise from the continuing use of the asset and its eventual disposal. An impairment loss for an asset isreversed if, and only if, the reversal can be related objectively to an event occurring after the impairment loss was recognized.The carrying amount of an asset is increased to its revised recoverable amount, provided that this amount does not exceed thecarrying amount that would have been determined (net of any accumulated amortization or depreciation) had no impairmentloss been recognized for the asset in prior years.

Keeping in view the commitment of GoR in Financial Restructuring Plan (FRP), 2005 and reiterated vide MoU executed ondated 26.10.2009, Revenue Gap upto 2008-09 Rs.5249.74 crore has been depicted as subvention receivable from theState Government. However, considering the subvention disbursement schedule decided in the State Cabinet meetingdated 19.10.2011 and also recognized in FRP-2013 Rs.2303 crore which would remain unfunded till 2022 has beenreversed and shown as loss in FY 2011-12. Thus, net Rs.2946.74 crore has been considered as subvention receivablefrom the State Government against which committed amount is being disbursed by the GoR regularly.

Provision, Contingent Liabilities and Contingent Assets:

15

16 Miscellaneous(a)

(b)

(c)

(d)

(f)(g)

(h)

Basic earning per share is computed by dividing the profit/(loss) after tax (including the post tax effect of extra ordinary items, ifany) by the weighted average number of equity shares outstanding during the year.

timing difference; being the difference between taxable income and accounting income that originate in one period and arecapable of reversal in one or more subsequent periods. Where there is unabsorbed depreciation or carry forward losses,deferred tax asset are recognized only if there is virtual certainty of realization of such assets. Other deferred tax assets arerecognized only to the extent there is reasonable certainty of realization in future.

The provision for loss due to theft of fixed assets have been considered equivalent to the book value of stolen fixed assetsand same have been depreciated to the extent of 50% of its value. Accordingly loss to the extent 50% amount have beenbooked into statement of profit & loss from FY 2015-16.

Fixed assets (except vehicles)are not insured. Cash including Cash in transit and Circle stores are insured.

Expenses on training and recruitment, research and development are charged to Statement of Profit & loss.

Expenses relating to obtaining finance are charged to Statement of Profit & loss in the year in which these are incurred.

The provision for bad and doubtful debts has been considered adequate to the extent of 50% of amount of sundry debtorsfor Nigam’s dues (PDC) by the management.

Amount received from other distribution companies on account of exchange of power is netted off from the cost of PowerPurchase.

Interest on loans and advances to staff are recovered on completion of recovery of principal amount and credited at thetime of computation of interest amount /clearance of dues.

Earning per share:

(Amount in Rs.)

1,20,00,00,00,000 60,00,00,00,000

54.600 49,25,99,70,000 35,87,42,42,000 49,25,99,70,000 35,87,42,42,000

As at 31.03.2015

1.2 In the event of liquidation of the company, the holders of equity shares will be entitled to receive remainingassets of the company, after the distribution of all preferential amounts.

II. NOTES TO THE FINANCIAL STATEMENTS AS ON 31ST MARCH, 2016

As at 31.03.2016

492,59,97,000 Equity shares of Rs.10 each

1200,00,00,000 Equity shares of Rs. 10 each

Total

SHAREHOLDERS' FUNDS

Authorised Share Capital

1 :- Share Capital

JODHPUR VIDYUT VITRAN NIGAM LIMITEDJODHPUR

Particulars Account Code

1.1 The Company has only one class of shares referred to as equity shares having a par value of Rs. 10. Eachholder of equity shares is entitled to one vote per share and dividend as and when declared by the Company.

Issued,Subscribed & Paid Up Share Capital

Year 2015-16 Year 2014-15 3,58,74,24,200 3,29,40,90,000 30,81,90,000 - 64,34,02,800 - 38,69,80,000 29,33,34,200 4,92,59,97,000 3,58,74,24,200

Add: Interest Free Loan Converted into EquityAdd: Conversion of Bonds in to Equity

1.4 The Company is a Government Company with 100% share holding by the Government of Rajasthan and it's nominee. All shares are issued at par of value Rs. 10 each and are general equity share having equal rights for dividend and vote.

Particulars

At the beginning of the year

Add: Issued during the year in cash

At the end of the year

Number of Shares 1.3 Reconciliation of the number of Equity shares

(Amount in Rs.)

Particulars Account Code As at 31.03.2016 As at 31.03.2015

(a) Reserve for Material Cost Variance 56.610Opening Balance 22,56,56,858 32,80,63,217Add: Difference of Standard rate & Actual Rate -28,39,74,591 7,16,05,017Less: Transfer during the Year 3,23,54,678 17,40,11,376Closing Balance -2,59,63,055 22,56,56,858(b) Other Reserves 56.630Opening Balance (Refer Note No. 2.2) 17,31,35,069 17,31,35,069(c) Capital Reserve 56.200Opening Balance 57,15,521 57,15,521Add: Profit/Loss transferred from Statement of Profit & Loss 0 0Closing Balance 57,15,521 57,15,521(d) Surplus 58.210Opening balance (2,67,36,45,07,306) (2,25,90,32,85,128)Add: Profit/Loss transferred from Statement of Profit & Loss (32,73,86,55,265) (41,46,12,22,178)

Closing Balance (3,00,10,31,62,571) (2,67,36,45,07,306)Total (2,99,95,02,75,036) (2,66,95,99,99,858)

3:- Share Application Money Pending Allotment (Amount in Rs.)

Particulars Account Code As at 31.03.2016 As at 31.03.2015

Opening Balance 54.700 6,74,81,28,000 Add: Interest Free Loan Converted into Equity 3,08,19,00,000 Add: Issued during the year in cash 4,00,42,00,000 4,07,50,70,000

Add:Released by way of conversion against bonds 18,31,57,39,000 5,60,64,00,000

Less:Share Capital issued during the year(Refer note 3.2) (13,38,57,28,000) (2,93,33,42,000)

Closing Balance 18,76,42,39,000 6,74,81,28,000

3.2 Details of share issued during the yearParticulars As at 31.03.2016 As at 31.03.2015Interest Free Loan Converted into Equity 3,08,19,00,000 Issued during the year in cash 3,86,98,00,000 2,93,33,42,000 Issued from last year's pending alotment 6,43,40,28,000 Closing Balance 13,38,57,28,000 2,93,33,42,000

3.1 The Company is having share application money which is pending for allotment Rs. 18,764,239,000(Previous year amount Rs. 674,812,800 ) shares at par Rs. 10 each to Government of Rajasthan. GoR hasnot released the freezed amount of Rs.31.41 crore (PY NIL) from opening share application money pendingalotement so shares could not be issued of that amount.

2:- Reserves & Surplus

2.2 Other Reserves show the balance on account of Allocation error at the time of unbundling of RSEB inthe year 2000.


2.1 Material Cost Variance is transferred to fixed assets in the ratio of assets completed during the year.

(Amount in Rs.)Account

Code As at 31.03.2016 As at 31.03.2015

55.6107,04,24,99,754 7,49,20,00,836

44,95,01,083 44,95,01,082 6,59,29,98,671 7,04,24,99,754

55.6111,48,46,19,534 1,55,88,50,509

- 7,42,30,975 7,42,30,975

1,41,03,88,559 1,48,46,19,534 55.612

2,09,20,40,929 2,19,17,00,289

9,96,59,360 9,96,59,360 1,99,23,81,569 2,09,20,40,929

55.6132,32,76,05,568 2,43,32,45,828

-

10,56,40,259 10,56,40,260 2,22,19,65,309 2,32,76,05,568

55.6143,75,16,71,368 3,91,47,87,517.00

16,31,16,147 16,31,16,149

3,58,85,55,221 3,75,16,71,368 55.615

2,74,00,14,417 2,85,41,81,686

11,41,67,269 11,41,67,269

2,62,58,47,148 2,74,00,14,417

55.616 - 3,21,07,29,330

12,84,29,175

3,08,23,00,155 55.620

8,30,57,280 8,82,48,360 51,91,080 51,91,080

7,78,66,200 8,30,57,280

Less: Adjustment of previous year

Less: Deferred Income Transferred to Statement of Profit & loss

(vi) Consumer Contribution for Service line 2014-15Opening BalanceAdd: Transfer from Deposit Works during the year Less: Deferred Income Transferred to Statement of Profit & lossClosing Balance

Add: Transfer from Deposit Works during the year

Closing BalanceLess: Deferred Income Transferred to Statement of Profit & loss

(vii) Consumer Contribution for Service line 2015-16Opening Balance

(ii) Consumer Contribution for Service line 2010-11

Opening Balance

(iii) Consumer Contribution for Service line 2011-12Opening BalanceAdd: Transfer from Deposit Works during the year

Closing Balance

Less: Deferred Income Transferred to Statement of Profit & lossClosing Balance

Closing Balance

(viii) Deferred Revenue for Power ReformsOpening BalanceLess: Transferred to Statement of Profit & loss

(iv) Consumer Contribution for Service line 2012-13Opening BalanceAdd: Transfer from Deposit Works during the year

Less: Deferred Income Transferred to Statement of Profit & lossClosing Balance(v) Consumer Contribution for Service line 2013-14Opening BalanceAdd: Transfer from Deposit Works during the year

Closing Balance


Closing BalanceLess: Deferred Income Transferred to Statement of Profit & loss

4:- Deferred CC & SL /Subsidy /Grants

(i) Consumer Contribution for Service LineOpening Balance

Deferred Income

Particulars

Deferred Govt. Grants, Subsidies, Contributions

Add: Transfer from Deposit Works during the year Less: Deferred Income Transferred to Statement of Profit & loss

55.6001,76,40,449 1,91,85,419

15,44,970 15,44,970 1,60,95,479 1,76,40,449

55.8001,83,17,87,667 1,94,55,46,098

11,37,58,431 11,37,58,431

1,71,80,29,236 1,83,17,87,667 55.801

77,74,15,809 81,47,58,502 -

3,73,42,693 3,73,42,693 74,00,73,116 77,74,15,809

55.810-

2,61,19,12,842 - 10,44,76,514 -

2,50,74,36,328 - 26,57,39,36,991 22,14,83,52,775

(ix) Deferred Income Cost capital Subsidy

Add: Addition made during the year

Total

Opening BalanceLess: Transferred to Statement of Profit & lossClosing Balance

Opening BalanceLess: Transferred to Statement of Profit & loss

Closing BalanceLess: Transferred to Statement of Profit & loss

Closing Balance

Opening Balance

(x) Deferred grant capital Assets

(xi) Deferred Revenue Income from Govt. Grant 2010-11

(xii) Capital Grant For ConnetivityOpening Balance

Less: Transferred to Statement of Profit & lossAdd: Addition made during the year

Closing Balance

4.1 Amount received from consumers against new connection is credited to –‘Consumers Contribution towards Service Line’ account immediately without waiting for completion reports & being written off in 25 years.

4.2 Amount of Rs. 122.09 crore (PY Nil) capital grant for connectivity and amount of Rs. 139.09 crore (PY : NIL) Capital grantfor RGGVY Works have been received during the year which has been amortized 1/25th of the total amount received duringthe year as per the policy stated at Significant Accounting Policies- 3(j).

NON- CURRENT LIABILITIES(Amount in Rs.)

Details As at 31.03.2016 Details As at 31.03.2015

A. Term LoansFrom Banks :- Secured- See Description Note 5 (i) - 1,15,69,18,74,478 From Others :- Secured-See Description Note 5 (ii) 4,86,97,66,959 3,99,93,31,195 Unsecured-See Description Note 5 (iii) 2,05,23,21,99,387 2,10,10,19,66,346 79,07,97,41,392 83,07,90,72,587

B.Bonds-9.95 % ( Unsecured, Taxable, Redeemable, GoR guaranteed Non Convertible Bonds in the nature of Debenture) (52.110) As per FRP scheme, the State Govt. is required to take over the unsecured bonds issued (face value of Rs. 1,00,000 each) by discoms of Rs. 5576.03 crore to various banks (Refer Note 5(i)) and power suppliers by issuing special securities in phased manner within 5 year of the scheme. (2013-14) Rs.1036.91 crore has been taken over by government as per Notification No. F5 (10) FWM/2013 dated 14.03.2014 & No. F5 (10) FWM/2013 dt. 7.03.2014 during F.Y. 2013-14. (2014-15) Rs. 560.64 crore has been taken over by GoR as per Notification No. F5 (10) FWM/2013 dated 17.10.2014 & No. F5 (10) FWM/2013 dated 15.01.2015 during F.Y.2014-15. (2015-16) Rs. 838.20 crore has been taken over by GoR on dated 19.05.2015 and Rs. 2861.79 crore has been repayment made by Discom on dated 30.03.2016 by Converting into 9.70% Bonds under UDAY Scheme notified by GoI vide letter dated 20.11.2015.

2,78,49,00,000 39,78,48,00,000

C.Bonds- 9.70% ( Unsecured Taxable, Redeemable, Non Convertible Bonds in the nature of Debenture)As per UDAY Scheme notified by GoI dated20.11.2015 Discom has repaid their WCTL loan ofbanks Rs. 3841.67 crore and 9.95 % bonds of Rs.2861.79 Crore total amounting to Rs.6703.46 cr.by converting into 9.70% bonds on dated30.03.2016. Againt this, the GoR has taken overRs. 173.43 crore loan of OBC and Indian bank andRs. 2815.05 cr against 9.70% bonds on dated31.03.2016 by way of Equity Rs. 993.37 cr. andRs. 1995.11 cr loan under UDAY. Rs. 0.04 crorehas been repaid by Discom on dated 31.03.2016due to round off of Bonds.

38,88,37,00,000

2,51,77,05,66,346 2,38,55,57,47,065 Total


5 :- Long-Term Borrowings

Particulars

(Amount in Rs.)S.

No. Particulars Account Code

As at 31.03.2016 As at 31.03.2015

(i) ICICI Bank 50.971Term Loan I - 8,33,66,666

Term Loan II - 9,50,00,000

Term Loan III - 4,50,00,000

Term Loan IV - 14,87,00,000

Term Loan V - 10,15,00,000

Term Loan VI - 2,38,00,000

Sub Total (i) - 49,73,66,666 (ii) Allahabad Bank 50.830

Term Loan I - 33,33,00,000

Term Loan II - 50,00,00,000


Term Loan IV - 54,25,00,000

Term Loan V - 37,03,00,000

Term Loan VI - 8,68,00,000 The entire loan has been converted into Discom bonds and taken over by GoR on dated 30.03.2016. Earlier it was repayable in 7 Yearly installment of Rs.1,24,00,000 upto 17.09.2024 & First Installment would have been payable from 17th of Sept.2018.)

Sub Total (ii) - 1,91,52,00,000 (iii) State Bank of Bikaner & Jaipur 50.832

Term Loan I - 1,00,00,00,000


5 (i) : Descriptive details of Term Loan from Banks - Secured

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlire it was repayable in 7 Yearly installments of Rs. 1,19,09,524 upto 31.03.2022. FirstInstallment was payble from 31.03.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlire it was repayable in 7 Yearly installments of Rs. 1,35,71,429 upto 31.03.2022. FirstInstallment was payable from 31.03.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 64,28,571 upto 31.03.2022. FirstInstallment was payable from 31.03.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable 7 yearly installment of Rs. 7,75,00,000 upto 31.03.2022. FirstInstallment was payable from 31st of March.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installment of Rs.5,29,00,000 upto 30.09.2023& First Installment would have been payable from 30st of Sept.2017.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Eariler it was repayable in 7 Yearly installments of Rs. 2,12,42,857 upto31.03.2022 & First Installment was payable from 31.03.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 yearly installment of Rs. 14,500,000 upto 23.10.2022& First Installment would have been payable from 23rd of Oct.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 yearly installment of Rs. 3,400,000 upto 19.12.2024& First Installment woyld have been payable from 19th of Dec.2018.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 4,76,14,286 upto 31.03.2022 & FirstInstallment was payable from 31st of March.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs.7,14,28,571 upto 31.03.2022 & FirstInstallment was payable from 31st of March.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 yearly installment of Rs. 1,17,57,143 upto31.03.2022. & First Installment was payable from 31st of March.2016.

Term Loan II - 1,00,00,00,000

Term Loan III - 23,30,00,000

Term Loan IV - 1,52,62,00,000

Term Loan V - 1,04,09,00,000

Term Loan VI

- 24,39,00,000

Sub Total (iii) - 5,04,40,00,000 (iv) Bank of Maharastra 50.843

Term Loan I - 33,66,66,667

Term Loan II - 50,00,00,000

Term Loan III - 1,00,00,00,000

Term Loan IV - 18,24,00,000

Term Loan V - 1,19,36,00,000

Term Loan VI - 81,47,00,000

Term Loan VII - 19,09,00,000

Sub Total (iv) - 4,21,82,66,667 (v) Dena Bank 50.821

Term Loan I - 1,00,00,00,000

Term Loan II - 1,00,00,00,000

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 21,80,28,571 upto31.03.2022 & First Installment was payable from 31.03.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 14,28,57,143 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 14,28,57,143 upto 31.03.2022. & FirstInstallment was payable from 31.03.2016.


The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 17,05,14,286 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs.11,63,85,714 upto24.09.2022 & First Installment would have been payable from 24th of Sep.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs.2,72,71,429 upto30.09.2024 & First Installment would have been payable from 30th of Sep.2018.


The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installment of Rs. 14,87,00,000 upto21.10.2022 & First Installment would have been payable from 21st of Oct.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installment of Rs. 34,842,857 upto 15.09.2024& First Installment would have been payable from 15th of Sept..2018.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 4,80,95,238 upto 31.03.2022. FirstInstallment was payable from 31.03.2016.


The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 14,28,57,143 upto 31.03.2022. & FirstInstallment was payable from 31.03.2016.


Term Loan III - 19,77,00,000

Term Loan IV - 1,30,21,00,000

Term Loan V - 88,87,00,000

Term Loan VI - 20,83,00,000

Sub Total (v) - 4,59,68,00,000 (vi) Punjab National Bank 50.834

Term Loan I - 30,74,00,000


Term Loan II - 64,28,14,286 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 9,18,30,612 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016. Term Loan III - 2,50,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 35,71,42,857 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016. Term Loan IV - 2,02,99,00,000

Term Loan IV - 1,39,83,00,000 The entire loan has been converted into Discom bonds and taken over by GoR on dated 30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 19,97,57,143 upto 20.09.2022 & First Installment would have been payable from 20th Sep.2016.

Term Loan V - 32,73,00,000 The entire loan has been converted into Discom bonds and taken over by GoR on dated 30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 46,757,143 upto 24.11.2024 & First Installment would have been payable from 24th Nov.2018.

Sub Total (vi) - 7,20,57,14,286 (vii) Vijaya Bank 50.835

Term Loan I - 33,33,66,666 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 4,76,23,809 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016. Term Loan II - 1,00,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 14,28,57,143 upto31.03.2022 & FirstInstallment was payable from 31.03.2016.

Term Loan III - 13,18,00,000

Term Loan IV - 86,21,00,000


The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 12,69,57,143 upto24.09.2023 & First Installment would have been from 24th of Sep. 2017.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 29,757,143 upto18.12.2024 & First Installment would have been from 18th of Dec. 2018.


The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 1,88,28,571 upto31.03.2022 & First Installment was payable from 31.03.2016.



Term Loan V - 58,93,00,000

Term Loan VI - 13,87,00,000

Sub Total (vii) - 3,05,52,66,666 (viii) Syndicate Bank 50.836

Term Loan I - 8,32,66,666

Term Loan II - 8,32,66,666

Term Loan III - 50,00,00,000

Term Loan IV - 1,00,00,00,000

Term Loan V 16,63,00,000 16,63,00,000

Term Loan VI - 1,08,50,00,000

Term Loan VII 74,14,00,000 74,14,00,000 (Repayable in 7 Yearly installments of Rs.10,59,14,286 upto 01.04.2021 & secured againstEscrow & Hypothecation of Assets. First Installment has been started from 1st of Apr.2015.) Term Loan VIII 17,38,00,000 17,38,00,000

Sub Total (viii) 1,08,15,00,000 3,83,30,33,332 (ix) UCO Bank 50.837

Term Loan I - 1,00,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015. Earlier it was repayable in 7 yearly installment of Rs. 14,28,57,143 upto 31.03.2022 & First Installment was payable from 31.03.2016. Term Loan II - 16,66,33,334 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015. Earlier it was repayable in 7 yearly installment of Rs. 2,38,04,762 upto 31.03.2022 & First Installment was payable from 31.03.2016. Term Loan III - 1,80,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015. Earlier it was repayable in 7 yearly installment of Rs. 25,71,42,857 upto 31.03.2022 & First Installment was payable from 31.03.2016. Term Loan IV - 1,50,00,00,000

(Repayable in 6 Half Yearly installments of Rs. 5,49,16,667 upto 30.09.2016 & securedagainst Escrow & Hypothecation of Assets. However amount of Rs. 16,32,00,000 has beenconverted into bonds and the terms of repayment has been restructured during the FinancialYear 2013-14 and it is repayable in 7 Yearly installments of Rs. 2,37,57,143 upto 31.03.2022.First Installment has been started from 31.03.2016.)


(Repayable in 7 Yearly installments of Rs.24,828,571 upto 19.12.2024 & secured againstEscrow & Hypothecation of Assets. First Installment will start from 19th of Dec.2018.)

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it is repayable in 7 Yearly installments of Rs. 1,18,95,238 upto 31.03.2022 * FirstInstallment was payable from 31.03.2016.




The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 8,41,85,714 upto24.09.2022 & First Installment would have been payable from 24th Sep.2016.

The entire loan has been converted into Discom bonds and taken over by GoR on dated30.03.2016. Earlier it was repayable in 7 Yearly installments of Rs. 19,814,286 upto17.12.2024 & First Installment would have been payable from 17th Dec..2018.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 1,18,95,238 upto 31.03.2022 & FirstInstallment will start from 31.03.2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015. Earlier it was repayable in 7 yearly installment of Rs. 21,42,85,714 upto 31.03.2022 & First Installment was payable from 31.03.2016. Term Loan V - 44,15,00,000

Term Loan VI - 2,90,79,00,000

Term Loan VII - 1,98,51,00,000

Term Loan VIII - 46,52,00,000

Sub Total (ix) - 10,26,63,33,334 (x) Indian Bank 50.838

Term Loan I - 33,33,66,667

Term Loan II - 9,88,00,000

Term Loan III - 22,52,00,000

Term Loan IV - 10,03,00,000

Term Loan V 2,89,00,000 22,22,00,000 (Repayable in 7 Yearly installments of Rs.3,17,42,857 upto 26.09.2022 & secured againstEscrow & Hypothecation of Assets. First Installment will start from 26th of Sep. 2016.) Term Loan VI - 5,21,00,000

Sub Total (x) 2,89,00,000 1,03,19,66,667 (xi) Bank of India 50.839

Term Loan I - 57,34,00,000

Term Loan II - 1,00,00,00,000

Term Loan III - 1,00,00,00,000

Term Loan IV - 1,33,00,00,000

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs.7,442,857upto 11.12.2024 & First Installment wouldhave been payable from 11th of Dec. 2018.




The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 28,35,85,714 upto 28.09.2022 & First Installmentwould have been payable from 28th of Sept. 2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 66,457,143 upto 28.03.2025 & First Installmentwould have been payable from 28th of March.2019.




The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was (Repayable in 7 Yearly installments of Rs.1,43,28,571 upto 01.04.2021 & FirstInstallment was payable from 31.03.2016.


The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 41,54,14,286 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016..

Term Loan V - 85,66,00,000

Term Loan VI - 2,82,10,00,000

Term Loan VII - 1,92,48,00,000


Sub Total (xi) - 9,95,69,00,000 (xii) Canara Bank 50.840

Term Loan I - 37,50,00,000

Term Loan II - 16,89,00,000


Sub Total (xii) - 58,35,00,000 (xiii) Punjab & Sind Bank 50.841

Term Loan I - 16,64,33,334

Term Loan II - 50,00,00,000

Term Loan III - 1,00,00,00,000

Term Loan IV - 1,00,00,00,000

Term Loan V - 26,36,00,000

Term Loan VI - 1,73,61,00,000

Term Loan VII - 1,18,58,00,000


The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs.5,657,143 upto 16.09.2024 & First Installment wouldhave been payable from 16th Sept. 2018.








The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 27,49,71,429 upto 01.04.2021 & First Installmentwould have been payable from 31.03.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs.64,442,857 upto 28.01.2025 & First Installmentwould have been payable from 28th Jan. 2019.


The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 yearly installment of Rs. 2,41,28,571 upto 01.10.2022. First Installment wouldhave been payable from 1st Oct.2016.



Sub Total (xiii) - 6,12,96,33,334 (xiv) Karnataka Bank Ltd. 50.842

Term Loan I - 50,00,00,000

Term Loan II - 50,00,00,000


Term Loan IV - 65,10,00,000

Term Loan V - 44,44,00,000

Term Loan VI - 10,42,00,000

Sub Total (xiv) - 2,29,84,00,000 (xv) Union Bank of India 50.844

Term Loan I - 37,50,00,001

Term Loan II - 2,00,00,00,000

- 1,00,00,00,000

Term Loan IV - 1,50,00,00,000

Term Loan V - 48,16,00,000

Term Loan VI - 3,17,20,00,000

Term Loan VII - 2,16,63,00,000

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 21,42,85,714 upto 31.03.2022 & FirstInstallment was payable from 31st of Mar.2016.




The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 6,34,85,714 upto 24.09.2022 & First Installmentwould have been payable from 24th of Sep.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 148,85,714 upto 30.09.2024 & First Installmentwould have been payable from 30th of Sep.2018.




The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs 16,94,00,000 upto 25.09.2022 & First Installmentwould have been payable from 25th of Sep.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs 39,671,429 upto 18.09.2024 & First Installmentwould have been payable from 18th of Sep.2018.





Sub Total (xv) - 11,20,26,00,001 (xvi) Federal Bank 50.845

Term Loan I - 33,33,66,667

Term Loan II - 50,00,00,000


Term Loan IV - 54,25,00,000

Term Loan V - 37,03,00,000

Term Loan VI - 8,66,00,000

Sub Total (xvi) - 1,91,51,66,667 (xvii) Indian Overseas Bank 50.846

Term Loan I - 33,34,00,000

Term Loan II - 89,42,00,000

Term Loan III - 12,09,00,000

Term Loan IV - 79,64,00,000

Term Loan V - 54,37,00,000

Term Loan VI - 12,74,00,000

Sub Total (xvii) - 2,81,60,00,000 (xviii) Corporation Bank 50.847

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs.12,77,42,857 upto 31.03.2022 & FirstInstallment was payable from 31st of Mar. 2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 1,72,71,429 upto 31.03.2022 & FirstInstallment was payable from 31st of Mar. 2016.


The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 7,76,71,429 upto 23.09.2022 & First Installmentwould have been payable from 23rd of Sep. 2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 18,200,000 upto 29.09.2024 & First Installmentwould have been payable from 29rd of Sep. 2018.




The entire loan has been converted into Discom bonds and taken over by GoR. earlier it wasrepayable in 7 Yearly installments of Rs. 5,29,00,000 upto 30.10.2022 & First Installmentwould have been payable from 30th of Oct.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 12,371,429 upto 30.12.2024 & First Installmentwould have been payable from 30th of Dec.2018.


The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 30,94,71,429 upto 30.09.2022 & FirstInstallment would have been payable from 30th Sep.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 72,528,571 upto 20.02.2025 & First Installmentwould have been payable from 20th of Feb.2019.


Term Loan I - 16,67,33,334

Term Loan II - 50,00,00,000

Term Loan III - 33,32,66,667

Term Loan IV - 16,95,00,000

Term Loan V - 50,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 7,14,28,571 upto 31.03.2022 & FirstInstallment was payable from 31st Mar. 2016. Term Loan VI - 1,08,50,00,000

Term Loan VII - 74,14,00,000


Sub Total (xviii) - 3,66,95,00,001 (xix) South Indian Bank 50.848

Term Loan I - 33,54,66,667

Term Loan II - 50,00,00,000


Term Loan IV - 65,10,00,000

Term Loan V - 44,44,00,000

Term Loan VI - 10,42,00,000

Sub Total (xix) - 2,13,39,66,667





The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 6,34,85,714 upto 03.10.2022 & First Installmentwould have been payable from 3rd of Oct.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs.14,885,714 upto 16.01.2025 & First Installmentwould have been payable from 16th of Jan.2019.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs.7,14,28,571 upto 31.03.2022 & FirstInstallment was payable from 31st Mar. 2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 4,76,09,524 upto 31.03.2022 & FirstInstallment was payable from 31st Mar. 2016.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs.2,42,14,286 upto 31.03.2022 & FirstInstallment was payable from 31st Mar. 2016.


The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 10,59,14,286 upto 25.09.2023 & First Installmentwould have been payable from 25th Sep. 2017.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 24,800,000 upto 18.12.2024 & First Installmentwould have been payable from 18th Dec.2018.


(xx) Central Bank of India 50.960 Term Loan I - 16,83,33,334

Term Loan II - 75,00,00,000

Term Loan III - 1,00,00,00,000

Term Loan IV - 50,00,00,000

Term Loan V - 43,50,00,000

Term Loan VI - 6,36,12,54,432

Term Loan VII - 2,53,12,50,000

Term Loan VIII - 4,47,67,85,712

Term Loan IX - 6,16,21,00,000

Term Loan X - 4,20,74,00,000

Term Loan XI - 98,61,00,000

Sub Total (xx) - 27,57,82,23,478 (xxi) Oriental Bank of Commerce 50.970

Term Loan I - 1,00,41,00,000

Term Loan II - 1,00,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 14,28,57,143 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016. Term Loan III - 27,68,00,000

Term Loan IV - 2,00,00,00,000


The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 27 Quarterly installments of Rs. 9,37,50,000 upto 31.08.2021 &First Installment started from 30th Nov. 2013

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 23 Quarterly installments of Rs. 19,46,42,857 upto 31.08.2020 &First Installment started from 30th Nov. 2013.

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 88,03,00,000 upto 31.03.2022 & FirstInstallment wa payable from 31st Mar. 2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 60,10,57,143 upto 31.07.2023 & First Installmentwould have been payable from 31st Jul. 2017.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 140,871,429 upto 28.11.2024 & First Installmentwould have been payable from 28th Nov. 2018.


The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 2,40,47,619 upto 31.03.2022 & FirstInstallment was payable from 31st Mar. 2016.





The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 42 Quarterly installments of Rs. 15,14,58,439 upto 31.05.2025 &First Installment started from 30th Nov. 2013

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 Yearly installments of Rs. 28,57,14,286 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016. Term Loan V - 1,82,40,00,000

Term Loan VI 4,64,00,000 1,24,37,00,000 (Repayable in 7 Yearly installments of Rs. 17,76,71,429 upto 30.09.2022 & secured againstEscrow & Hypothecation of Assets. First Installment will start from 30th of Sep.2016.)

Term Loan VII - 29,16,00,000

Sub Total (xxi) 4,64,00,000 7,64,02,00,000 (xxii) Bank of Baroda 50.972

Term Loan I - 16,67,00,000

Term Loan II - 75,00,00,000

Term Loan III - 24,00,00,000

Term Loan IV - 1,00,00,00,000

Term Loan V - 50,00,00,000

Term Loan VI - 1,58,00,00,000

Term Loan VII - 1,07,47,00,000


Sub Total (xxii) - 5,56,31,00,000 (xxiii) Andhra Bank 50.995

Term Loan I - 33,33,66,667

Term Loan II - 23,05,00,000

Term Loan III - 1,00,00,00,000







The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 yearly installments of Rs. 15,35,28,571 upto 26.09.2022 & First Installmentwould have been payable from 26th Sep 2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 yearly installments of Rs. 35,957,143 upto 19.09.2024 & First Installmentwould have been payable from 19th Sep 2018.


The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 41,657,143 upto 01.10.2024 & First Installmentwould have been payable from 1st of Oct.2018.



Term Loan IV - 1,00,00,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015. Earlier it was repayable in 7 yearly installment of Rs.. 14,28,57,143 upto 31.03.2022 & First Installment was payable from 31.03.2016. Term Loan V - 1,51,80,00,000 The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015. Earlier it was repayable in 7 yearly installment of Rs. 21,68,57,143 upto 31.03.2022 & First Installment was payable from 31.03.2016. Term Loan VI - 1,03,69,00,000

Term Loan VII - 24,30,00,000

Sub Total (xxiii) - 5,36,17,66,667 (xxiv) United Bank of India 53.771

Term Loan I - 1,00,00,00,000

Term Loan II - 19,77,00,000

Term Loan III - 65,00,00,000

Term Loan IV - 44,44,00,000

Sub Total (xxiv) - 2,29,21,00,000 1,15,68,00,000 1,30,80,50,04,433

Less: Current Maturities (Carried to Note No.9.1) (i) ICICI A) Term Loan I 1,19,09,524 B) Term Loan II 1,35,71,429 C) Term Loan III 64,28,571 D) Term Loan IV 2,12,42,857

(ii) Allahabad Bank A) Term Loan I 4,76,14,286 B) Term Loan II 7,14,28,571 C) Term Loan III 1,17,57,143 D) Term Loan IV 7,75,00,000

(iii) State Bank of Bikaner & Jaipur A) Term Loan I 14,28,57,143 B) Term Loan II 14,28,57,143 C) Term Loan III 3,32,85,714 D) Term Loan IV 21,80,28,571

(iv) Bank of Maharastra A) Term Loan I 4,80,95,238 B) Term Loan II 7,14,28,571

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs.. 2,82,42,857 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016.


The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs.6,34,85,714 upto 27.09.2022 & First Installmentwould have been payable from 27th Sep 2016.

Grand Total [(i) to (xxiv)]

The entire loan has been takenover by GoR under UDAY Scheme on dated 20.11.2015.Earlier it was repayable in 7 yearly installment of Rs. 142,857,143 upto 31.03.2022 & FirstInstallment was payable from 31.03.2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 14,81,28,571 upto 23.09.2022 & First Installmentwould have been payable from 23th Sep. 2016.

The entire loan has been converted into Discom bonds and taken over by GoR. Earlier it wasrepayable in 7 Yearly installments of Rs. 34,714,286 upto 26.09.2024 & First Installmentwould have been payable from 26th Sep. 2018.


C) Term Loan III 14,28,57,143 D) Term Loan IV 2,60,57,143 E) Term Loan V 17,05,14,286

(v) Dena Bank A) Term Loan I 14,28,57,143 B) Term Loan II 14,28,57,143 C) Term Loan III 2,82,42,857 D) Term Loan IV 18,60,14,286

(vi)Punjab National Bank A) Term Loan I 4,39,14,286 B) Term Loan II 9,18,30,612 C) Term Loan III 35,71,42,857 D) Term Loan IV 28,99,85,714

(viii) Vijaya Bank A) Term Loan I 4,76,23,809 B) Term Loan II 14,28,57,143 C) Term Loan III 1,88,28,571 D) Term Loan IV 12,31,57,143

(viii) Syndicate Bank A) Term Loan I 1,18,95,238 B) Term Loan II 1,18,95,238 C) Term Loan III 7,14,28,571 D) Term Loan IV 14,28,57,143 E) Term Loan V 16,63,00,000 2,37,57,143 F) Term Loan VI 74,14,00,000 15,50,00,000 G) Term Loan VII 10,59,14,286 H) Term Loan VIII 17,38,00,000

(x) Uco Bank A) Term Loan I 14,28,57,143 B) Term Loan II 2,38,04,762 C) Term Loan III 25,71,42,857 D) Term Loan IV 21,42,85,714 E) Term Loan V 6,30,71,429 F) Term Loan VI 41,54,14,286

(x) Indian Bank A) Term Loan I 4,76,23,810 B) Term Loan II 1,41,14,286 C) Term Loan III 3,21,71,429 D) Term Loan IV 1,43,28,571 E) Term Loan IV 2,89,00,000

(xi) Bank of India A) Term Loan I 8,19,14,286 B) Term Loan II 14,28,57,143 C) Term Loan III 14,28,57,143 D) Term Loan IV 19,00,00,000 E) Term Loan V 12,23,71,429 F) Term Loan VI 40,30,00,000 G) Term Loan VII 27,49,71,429

(xii) Canara Bank A) Term Loan I 5,35,71,429

(xiii)Punjab & Sind Bank A) Term Loan I 2,37,76,191 B) Term Loan II 7,14,28,571 C) Term Loan III 14,28,57,143 D) Term Loan IV 14,28,57,143 E) Term Loan V 3,76,57,143

F) Term Loan VI 24,80,14,286

(xiv) Karnataka Bank Ltd. A) Term Loan I 7,14,28,571 B) Term Loan II 7,14,28,571 C) Term Loan III 1,41,14,286 D) Term Loan IV 9,30,00,000

(xv) Union Bank of India A) Term Loan I 5,35,71,429 B) Term Loan II 28,57,14,286 C) Term Loan III 14,28,57,143 D) Term Loan IV 21,42,85,715 E) Term Loan V 6,88,00,000 F) Term Loan VI 45,31,42,857

(xvi) Federal Bank A) Term Loan I 4,76,23,810 B) Term Loan II 7,14,28,571 C) Term Loan III 1,17,71,429 D) Term Loan IV 7,75,00,000

(xvii) Indian Overseas Bank A) Term Loan I 4,76,28,571 B) Term Loan II 12,77,42,857 C) Term Loan III 1,72,71,429 D) Term Loan IV 11,37,71,429

(xviii) Corporation Bank A) Term Loan I 2,38,19,048 B) Term Loan II 7,14,28,571 C) Term Loan III 4,76,09,524 D) Term Loan IV 2,42,14,286 E) Term Loan V 7,14,28,571 F) Term Loan VI 15,50,00,000

(xix) South Indian Bank A) Term Loan I 4,79,23,810 B) Term Loan II 7,14,28,571 C) Term Loan III 1,41,28,571 D) Term Loan IV 9,30,00,000

(xx) Central Bank of India A) Term Loan I 2,40,47,619 B) Term Loan II 10,71,42,857 C) Term Loan III 14,28,57,143 D) Term Loan IV 7,14,28,571 E) Term Loan V 6,21,42,857 F) Term Loan VI 75,72,92,194 G) Term Loan VII 46,87,50,000 H) Term Loan VIII 97,32,14,285 I) Term Loan IX 88,03,00,000

(xxi) Oriental Bank of Commerce A) Term Loan I 14,34,42,857 B) Term Loan II 14,28,57,143 C) Term Loan III 3,95,42,857 D) Term Loan IV 28,57,14,286 E) Term Loan V 26,05,71,429 F) Term Loan VI 4,64,00,000

(xxii) Bank of Baroda A) Term Loan I 2,38,14,286 B) Term Loan II 10,71,42,857 C) Term Loan III 3,42,85,714

D) Term Loan IV 14,28,57,143 E) Term Loan V 7,14,28,571 F) Term Loan VI 22,57,14,286

(xxiii) Andra Bank A) Term Loan I 4,76,23,810 B) Term Loan II 3,29,28,571 C) Term Loan III 14,28,57,143 D) Term Loan IV 14,28,57,143 E) Term Loan V 21,68,57,143

(xxiv) United Bank of India A) Term Loan I 14,28,57,143 B) Term Loan II 2,82,42,857 C) Term Loan III 9,28,57,143

Total 1,15,68,00,000 15,11,31,29,954 - 1,15,69,18,74,478

5(i)(b) The total loan amount of Rs. 55,760,300,000 has been converted into bonds (Rs. 5022.83 Cr. of 50% O/s Loan of variousbanks and Rs. 553.20 cr. against 50% O/s dues of Power Purchase, as on 31.03.2012). Out of which Rs. 1036.91 cr. & Rs. 560.64cr. & Rs. 838.20 crore has been taken over by GoR in F.Y. 2013-14, 2014-15 and 2015-16 respectively and Rs. 2861.79 cr.converted into 9.70% Discom bonds. After such adjustment, net balance of 9.95% bonds is 278.49 cr. as on 31.03.2016.

Grand Total5(i)(a) All the above loan are guarranted by Government of Rajasthan amounting to Rs. 115,68,00,000. (Previous year Rs.13080,50,04,433)

5(1)(c) Remaining Loan of Rs.115.68 crores has also been taken over by GoR on dated 23/06/2016 as per the UDAY Scheme.

(Amount in Rs.)

Sr. No. Account Code As at 31.03.2016 As at 31.03.2015

(i)53.505 5,14,28,53,059 4,19,33,68,151

(ii) 50.592 25,00,000 50,00,000

5,14,53,53,059 4,19,83,68,151

53.505 27,30,86,100 19,65,36,956 50.592 25,00,000 25,00,000

27,55,86,100 19,90,36,956 4,86,97,66,959 3,99,93,31,195

TotalGrand Total

5(b)(i) A letter no. 39642 dated 21.06.2016 has been received from PFC for extension of payment andconversion of loan into grant. In view of that no current maturity has been shown in respect of loans from PFC.

Secured against hypothecation of assets underR-APDRP project.(Such loan alongwith interest thereon shall beconverted into grant once the projects of Part Aand Part B under R-APDRP are implementedand verified by an independent agencyappointed by Ministry of Power within a period of3 years)Loan from Rajasthan State Power FinanceCorporate Ltd(Repayable in 2 yearly installments of Rs.25,00,000 upto 31.03.2017 & secured againstBooks debts. First Installment has been startedfrom 31st of March, 2016).

TotalLess: Current Maturities of Loans From Others(i) PFC (RAPDRP).(ii) RSPFCL

(Repayment will become due on 15th day ofevery month except April and May upto 10 yearsfalling immediately after moratorium period of


5(ii) : Descriptive details of Term Loan from others - Secured

Particulars

Loans from Power Finance Corporation forRestructured Accelerated Power Developmentand Reform Programme

(Amount in Rs.)

Sr. No. Particulars Account Code As at 31.03.2016 As at 31.03.2015

(i) Housing and Urban Development Corporation Limited 50.820 Term Loan I 1,94,98,97,260 2,55,00,00,000

Sub Total (i) 1,94,98,97,260 2,55,00,00,000 (ii) Life Insurance Corporation 52.501

Term Loan I 5,14,28,570 6,00,00,000

Term Loan II 6,85,69,715 7,99,98,000

Term Loan III 9,14,26,285 10,66,64,000

Term Loan IV 15,42,85,715 18,00,00,000

Term Loan V 17,14,28,570 20,00,00,000

Term Loan VI 22,45,80,125 25,66,63,000

Term Loan VII 56,88,85,330 63,99,96,000

Term Loan VIII 38,99,96,100 43,33,29,000

Term Loan IX 67,83,63,635 74,62,00,000

Term Loan X 73,33,33,330 80,00,00,000

Sub Total (ii) 3,13,22,97,375 3,50,28,50,000 (iii) Power Finance Corporation 50.600

Transitional loan 1 & 2

14,53,57,14,285 15,00,00,00,000

15,00,00,00,000 7,50,00,00,000

Term Loan 53.550 3,12,43,33,786 3,15,02,46,704

(Repayable in 6 Annually installments of Rs. 1,52,37,715 has been startedfrom 15.07.15 to 15.07.2021.








1. (Total amount of loan sanction Rs. 15,00,00,00,000 has been disbursedupto financial year 2014-15. Repayable in 28 Quartely installments of eachtranches wise disburshed loan upto 15.07.2022. First installment has beenstarted from 15th of Oct. 2015)

2. (Total amount of loan sanction Rs. 15,00,00,00,000 has been disbursedupto financial year 2015-16. Repayable in 28 Quartely installments of eachdisburshed loan upto 15.01.2027. First installment will start from 15th of Apr.2020)

(Total amount of loan sanction Rs. 5,00,93,00,000 out of which Rs.



5 (iii) : Descriptive details of Term Loan from others - Unsecured Borrowings

(Repayable in remaining 13 Quarterly installments of Rs. 15,00,00,000 upto31.05.2019 (Except First installment of Rs. 14,98,83,640). First installmenthas been started from 31.05.2014)

(Repayable in 6 Annually installments of Rs. 85,71,430 has been startedfrom 15.07.15 to 15.07.2021.

Term Loan (Total amount of loan sanction Rs. 374,08,00,000 out of which Rs.106,52,02,358 has been disbursed upto current financial year 2015-16.Repayable in 60 Quartely installments of Rs. 1,77,53,373 upto 15.01.2033.First installment will start from 15.04.2018)

1,06,52,02,358 -

(Total amount of loan sanction Rs. 166,23,00,000 out of whichRs.53,24,01,909 has been disbursed upto current financial year 2015-16.Repayable in 60 Quartely installments of Rs. 88,73,365 upto 15.01.2033.First installment will start from 15.04.2018)

53,24,01,909 -

Sub Total (iii) 34,25,76,52,338 25,65,02,46,704 (iv) World Bank 54.200

Term Loan I 6,12,54,375 7,35,05,250

Term Loan II 1,11,72,409 1,27,68,467

Term Loan III 10,40,40,064 11,89,02,931

Term Loan IV 18,13,91,931 20,40,65,923

Term Loan V 3,85,20,823 4,28,00,915

Term Loan VI 6,44,72,625 7,16,36,250

Term Loan VII 16,86,52,165 18,55,17,382

Term Loan VIII 27,34,18,657 29,82,74,899

Term Loan IX 92,54,700 1,00,25,925

Term Loan X 43,719 87,445

Term Loan XI 2,06,381 3,09,572

Term Loan XII 3,11,294 3,89,116

Term Loan XIII 16,61,012 19,93,213

Term Loan XIV 16,95,673 19,78,285

Sub Total (iv) 91,60,95,828 1,02,22,55,573

(Repayable in 10 monthly installments of Rs. 2,485,624 upto 11 yearsstarting from june to march of every year .)

(Repayable in 10 monthly installments of Rs. 77,122 upto 12 years startingfrom june to march of every year .)

(Repayable in 10 monthly installments of Rs. 4,372 upto 1 year starting fromjune to march of every year .)


(Repayable in 10 monthly installments of Rs. 7,782 upto 4 years starting fromjune to march of every year .)

(Repayable in 10 monthly installments of Rs. 1,486,286 upto 7 years startingfrom june to march of every year .)




(Repayable in 10 monthly installments of Rs. 1,686,521 upto 10 yearsstarting from june to march of every year .)


(Repayable in 10 monthly installments of Rs. 1,22,50,87 upto 5 years startingfrom june to march of every year .)

323,20,69,435 has been disbursed upto current financial year 2015-16.Repayable in 60 Quartely installments of Rs. 8,34,88,333 upto 15.07.2030.First installment will start from 15th of Oct. 2015)



(v) Accelerated Power Development Programme (APDP) through GoR 54.201 Term Loan I 4,29,04,170 5,14,85,003

Term Loan II 2,85,83,336 3,26,66,669

Term Loan III 5,46,18,664 6,24,21,331

Term Loan IV 13,50,53,331 15,19,34,998

Term Loan V 4,24,71,977 4,71,91,085

Sub Total (v) 30,36,31,478 34,56,99,086 (vi) Intrest Free Loan From State Govt. 54.202

(Terms of repayment of such loan shall be decided by the Government ofRajasthan when company generate surplus on its equity).

Sub Total (vi) 1,41,73,76,000 4,72,04,00,000 (vii) Rural Electrification Corporation(REC) 53.300

Scheme No. 31-32 0 34,23,08,519 (Balance of these loans fully paid during the year 2015-16)Scheme No. 33-50 0 1,28,21,737 (Balance of these loans fully paid during the year 2015-16)Scheme No. 51 3,01,28,535 6,02,57,070 (Balance of this 1 loan is to be paid in remaining 1 equal annual Installments15th May upto 15.05.2016)Scheme No. 52 3,44,60,997 6,89,21,997 (Balance of this 1 loan is to be paid in remaining 1 equal annual Installments15th Feb. upto 15.02.2017)Scheme No. 53-70 1,35,74,200 2,71,48,391 (Balance of these 18 loans as per respective schemes are to be paid inremaining 1 equal annual Installments for each loan on 15th March upto15.03.2017)Scheme No. 71 14,92,560 22,38,840 (Balance of this 1 loan is to be paid in remaining 2 equal annual Installmentson 15th May upto 15.05.2017)Scheme No. 72-73 17,83,77,545 26,75,66,314 (Balance of these 2 loans as per respective schemes are to be paid inremaining 2 equal annual Installments for each loan on 15th May upto15.05.2017)Scheme No. 74 6,92,49,203 10,38,73,805 (Balance of this 1 loan is to be paid in remaining 2 equal annual Installmentson 15th Nov. upto 15.11.2017)Scheme No. 75-90 5,35,12,014 8,02,68,022 (Balance of these 16 loans as per respective schemes are to be paid inremaining 2 equal annual Installments for each loan on 15th March upto15.03.2018)Scheme No. 91-99 44,37,84,630 59,17,12,840 (Balance of these 9 loans as per respective schemes are to be paid inremaining 3 equal annual Installments for each loan on 15th Nov. upto15.11.2018)Scheme No. 100-135 24,33,55,074 32,44,73,435

4,72,04,00,000 1,41,73,76,000






(Balance of these 36 loans as per respective schemes are to be paid inremaining 3 equal annual Installments for each loan on 15th march upto15.03.2019)Scheme No. 136 81,57,360 1,01,96,700 (Balance of this 1 loan is to be paid in remaining 4 equal annual Installments15th march upto 15.04.2019)Scheme No. 137 68,02,120 85,02,650 (Balance of this 1 loan is to be paid in remaining 4 equal annual Installments15th may upto 15.05.2019)Scheme No. 138-141 60,80,48,800 76,00,61,000 (Balance of these 4 loan as per respective schemes are to be paid inremaining 4 equal annual Installments for each loan on 15th Oct. upto15.10.2019)Scheme No. 142-146 8,00,45,166 10,00,56,460 (Balance of these 5 loans as per respective schemes are to be paid inremaining 4 equal annual Installments for each loan on 15th Jan upto15.01.2020)Scheme No. 147-148 39,71,47,720 49,64,34,650 (Balance of these 2 loans as per respective schemes are to be paid inremaining 4 equal annual Installments for each loan on 15th March upto15.03.2020)Scheme No. 149-154 26,19,05,750 31,42,86,900 (Balance of these 6 loans as per respective schemes are to be paid inremaining 5 equal annual Installments for each loan on 15th July upto15.07.2020)Scheme No. 155-159 1,17,60,89,000 1,41,13,06,800 (Balance of these 5 loans as per respective schemes are to be paid inremaining 5 equal annual Installments for each loan on 15th Sept. upto15.09.2020)Scheme No. 160-161 49,77,32,500 59,72,79,000 (Balance of these 2 loans as per respective schemes are to be paid inremaining 5 equal annual Installments for each loan on 15th March upto15.03.2021)Scheme No. 162-167 45,56,16,299 53,15,52,349 (Balance of these 6 loans as per respective schemes are to be paid inremaining 6 equal annual Installments for each loan on 15th Sept. upto15.09.2021)Scheme No. 168-176 83,47,55,442 93,90,99,872 (Balance of these 9 loans as per respective schemes are to be paid in 8equal annual Installments for each loan on 15th Sept. upto 15.09.2023. Firstinstallment will start from 15.09.2014.)Scheme No. 177-180 88,27,76,221 99,31,23,249 (Balance of these 3 loans as per respective schemes are to be paid in 8equal annual Installments for each loan on 15th Dec. upto 15.12.2023. Firstinstallment will start from 15.12.2014.)Scheme No. 181 43,98,27,281 49,48,05,691 (Balance of this 1 loan is to be paid in 8 equal annual Installments 15thMarch upto 15.03.2024. First installment has been started from 15.09.2014.)

Scheme No. 182-188 3,01,10,220 3,34,55,800 (Balance of these 7 loans as per respective schemes are to be paid inremaining 9 equal annual Installments for each loan on 15th March upto15.03.2025)Scheme No. 189-190 63,44,120 69,78,532 (Balance of these 2 loans as per respective schemes are to be paid inremaining 10 equal annual Installments for each loan on 15th March upto15.03.2026)Scheme No. 191-198 3,72,89,032 4,06,78,944

(Balance of these 8 loans as per respective schemes are to be paid inremaining 11 equal annual Installments for each loan on 15th March upto15.03.2027)Scheme No. 199-200 1,11,83,232 1,21,15,168 (Balance of these 2 loans as per respective schemes are to be paid inremaining 12 equal annual Installments for each loan on 15th Jan. upto15.01.2028)Scheme No. 201-210 6,63,27,600 7,18,54,900 (Balance of these 10 loans as per respective schemes are to be paid inremaining 12 equal annual Installments for each loan on 15th March upto15.03.2028)Scheme No. 211 57,80,164 62,24,792 (Balance of this 1 loan is to be paid in remaining 13 equal annualInstallments on 15th June upto 15.06.2028)Scheme No. 212-230 13,59,16,040 14,63,71,120 (Balance of these 19 loan as per respective schemes are to be paid inremaining 13 equal annual Installments for each loan on 15th March upto15.03.2029)Scheme No. 231-241 4,35,74,26,896 3,37,63,01,068 (Balance of these 11 loan as per respective schemes are to be paid in 14equal annual Installments for each loan on 15th June upto 15.06.2029. Firstinstallment has been started from 15.06.2015.)Scheme No. 242 11,39,08,329 12,65,64,810 (Balance of this 1 loan is to be paid in 9 equal annual Installments on 15thAugust upto 15.08.2024. First installment has been started from15.08.2015.)Scheme No. 243-45 84,63,88,713 83,30,40,476 (Balance of this 3 loan is to be paid in 10 equal annual Installments on 15thmay upto 15.05.2025. First installment has been started from 15.05.2016.)

Scheme No. 246-48 2,41,73,01,787 2,41,73,01,787 (Balance of this 3 loan is to be paid in 10 equal annual Installments on 15thNov upto 15.11.2025. First installment has been started from 15.11.2016.)

Scheme No. 249-55 1,87,16,68,578 1,87,16,68,578 (Balance of this 7 loan is to be paid in 10 equal annual Installments on 15thFeb. up to 15.02.2026. First installment will start from 15.02.2017.)

Scheme No. 256-57 1,47,97,78,371 1,18,84,51,521 (Balance of this 2 loan is to be paid in 10 equal annual Installments on 15thNov. upto 15.11.2026. First installment will start from 15.11.2017.)

Scheme No. 258-62 1,33,94,79,198 1,20,06,10,177 (Balance of this 5 loan is to be paid in 10 equal annual Installments on 15thDec. upto 15.12.2026. First installment will start from 15.12.2017.)

Scheme No. 263 96,22,39,671 95,78,33,638 (Balance of this 1 loan is to be paid in 10 equal annual Installments on 15thJan upto 15.01.2027. First installment will start from 15.01.2018.)

Scheme No. 264-265 98,93,28,247 93,39,55,808 (Balance of these 2 loans is to be paid in 10 equal annual Installments upto15.06.2027. First installment will start from 15.06.2018.)

Scheme No. 266 56,79,08,289 46,77,19,060 (Balance of this 1 loan is to be paid in 10 equal annual Installments upto15.07.2027. First installment will start from 15.07.2018.)Scheme No. 267 60,68,11,540 22,66,47,902 (Balance of this 1 loan is to be paid in 10 equal annual Installments upto15.08.2027. First installment will start from 15.08.2018.)

Scheme No. 268-276 2,08,88,51,898 1,63,15,38,438 (Balance of these 9 loans is to be paid in 15 equal annual Installments upto15.09.2032. First installment will start from 15.09.2018.)

Scheme No. 277 2,50,75,88,813 (Balance of this 1 loan is to be paid in 10 equal annual Installments upto15.06.2028. First installment will start from 15.06.2019.)

Rationalised Govt. Guarantee as on 31.03.2011 15,86,86,355 18,45,11,047 (Balance of this loan is to be paid in 107 monthly Installments on last day ofevery month upto 31.03.2024)

Transitional Loan 1 14,73,21,42,858 15,00,00,00,000 (Total amount of loan sanction Rs. 15,00,00,00,000 out of which Rs.15,00,00,00,000 has been disbursed upto current financial year 2015-16.Balance of this 1 loan is to be paid in 9 equal Quareterly Installments 31stDec 2015 to 30.09.2022. However the terms of repayment has beenrestructured during the financial year 2013-14 and it is repayable in 28Quartely installments of Rs. 53,57,14,286 upto 30.09.2022. First installmenthas been started from 31st of March.2016.)

Transitional Loan 2 15,00,00,00,000 5,62,50,00,000 (Total amount of loan sanction Rs. 15,00,00,00,000 out of which Rs.1500,00,00,000 has been disbursed upto current financial year 2015-16.Balance of this 1 loan is to be paid in 28 equal Quareterly Installments 30-06-2020 to 30.03.2027. First installment will start from 30.06.2020)

Sub Total (vii) 57,04,92,98,368 44,89,71,19,857

(viii) Rural Electrification Corporation under Rajiiv Gandhi GrameenVidyutikaran Yojana(RGGVY) scheme 53.301

Scheme No. 1-3 30,55,749 38,19,686 (Balance of these 3 loans as per respective schemes are to be paid in 4equal annual Installment for each loan on 15th March upto 15.03.2020. Firstinstallment has been started from 15.03.2015.)Scheme No. 4-10 5,47,41,250 6,56,89,500 (Balance of these 7 loans as per respective schemes are to be paid in 5equal annual Installment for each loan on 15th March upto 15.03.2021. Firstinstallment has been started from 15.03.2015.)Scheme No. 11 12,85,04,391 14,45,67,440 (Balance of this 1 loan is to be paid in 8 equal annual Installment on15thMar. upto 15.03.2024. First installment has been started from 15.03.2015.)

Scheme No. 12-13 4,57,42,377 5,14,60,174 (Balance of these 2 loans as per respective schemes are to be paid in 8equal annual Installment for each loan on 15th June upto 15.06.2023. Firstinstallment has been started from 15.06.2014.)Scheme No. 14 2,03,51,946 2,28,95,938 (Balance of this 1 loan is to be paid in 8 equal annual Installment on 15thAug. upto 15.08.2023. First installment has been started from 15.08.2014.)

Scheme No. 15 4,25,03,717 (Balance of this 1 loan is to be paid in 15 equal annual Installment on 15thAug. upto 15.08.2035. First installment will start from 15.08.2020.)

Scheme No. 16 11,20,53,265 (Balance of this 1 loan is to be paid in 15 equal annual Installment on 15thDec. upto 15.12.2035. First installment will start from 15.12.2020.)

Sub Total (viii) 40,69,52,695 28,84,32,738 (ix) Small Industries Development Bank of India 50.810

Sub Total (ix) 1,28,50,00,000 1,28,50,00,000 (x) Loan under UDAY Scheme 54.510 -

Sub Total (x) 1,07,79,30,61,000 - (xi) State Government loan (2015-16) 50.811 -

Sub Total (xi) 4,63,07,70,000 - 2,13,14,20,32,342 84,26,20,03,958

Less: Current Maturities (Refer Note No.9.1) (i) Housing and Urban Development Corporation Limited 50.820 60,00,00,000 60,00,00,000 (ii) Life Insurance Corporation 52.501 (a) Term loan I 85,71,430 85,71,430 (b) Term loan II 1,14,28,290 1,14,28,290 (c) Term loan III 1,52,37,715 1,52,37,715 (d) Term loan IV 2,57,14,285 2,57,14,285 (e) Term loan V 2,85,71,430 2,85,71,430 (f) Term loan VI 3,20,82,875 3,20,82,875 (g) Term loan VII 7,11,10,670 7,11,10,670 (h) Term loan VIII 4,33,32,900 4,33,32,900 (i) Term loan IX 6,78,36,365 6,78,36,365 (j) Term loan X 6,66,66,670 6,66,66,670

(iii) Power Finance Corporation Transitional loan (1&2) 50.600 3,39,28,69,145 46,42,85,716 Term Loan 53.550 23,32,24,668 16,69,76,666

(iv) World Bank 54.200 (a) Term loan I 1,22,50,875 1,22,50,875 (b) Term loan II 15,96,058 15,96,058 (c) Term loan III 1,48,62,867 1,48,62,867 (d) Term loan IV 2,26,73,992 2,26,73,992 (e) Term loan V 42,80,092 42,80,092 (f) Term loan VI 71,63,625 71,63,625 (g) Term loan VII 1,68,65,217 1,68,65,217 (h) Term loan VIII 2,48,56,242 2,48,56,242 (i) Term loan IX 7,71,225 7,71,225 (j) Term loan X 43,726 43,726 (k) Term loan XI 1,03,191 1,03,191 (l) Term loan XII 77,822 77,822 (m) Term loan XIII 3,32,201 3,32,201 (n) Term loan XIV 2,82,612 2,82,612

(v) Accelerated Power Development Programme 54.200 (a) Term loan I 85,80,833 85,80,833 (b) Term loan II 40,83,333 40,83,333 (c) Term loan III 78,02,667 78,02,667 (d) Term loan IV 1,68,81,667 1,68,81,667 (e) Term loan V 47,19,108 47,19,108

(vi) Rural Electrification Corporation(REC) 53.300 Scheme No. 31-32 - 34,23,08,519 Scheme No. 33-50 - 1,28,21,737

1,28,50,00,000 1,28,50,00,000 (Repayable in 7 annual installments of Rs. 21,50,00,000 start from10.03.2015 to10.03.2021.

4,63,07,70,000 GoR has released 463.08 cr. on behalf of World Bank on dated 29 and30.03.2015.

1,07,79,30,61,000 As per UDAY Scheme notified by GoI dated 20.11.2015 GoR has issued loan(Rs.8784.20 + 1995.10 = 10779.30 crores) & terms and condition ofrepayment and interest will be informed by GoR later .

Grand Total [(i) to (xi)]

Scheme No. 51 3,01,28,535 3,01,28,535 Scheme No. 52 3,44,60,997 3,44,61,000 Scheme No. 53-70 1,35,74,200 1,35,74,191 Scheme No. 71 1,93,288 7,46,280 Scheme No. 72-73 12,07,812 8,91,88,770 Scheme No. 74 3,46,24,601 3,46,24,601 Scheme No. 75-90 65,85,396 2,67,56,008 Scheme No. 91-99 4,64,53,739 14,79,28,210 Scheme No. 100-135 24,79,11,072 8,11,18,360 Scheme No. 136 - 20,39,340 Scheme No. 137 17,00,530 17,00,530 Scheme No. 138-141 15,20,12,200 15,20,12,200 Scheme No. 142-146 2,00,11,291 2,00,11,293 Scheme No. 147-148 9,92,86,930 9,92,86,930 Scheme No. 149-154 5,23,81,150 5,23,81,150 Scheme No. 155-159 23,52,17,800 23,52,17,800 Scheme No. 160-161 9,95,46,500 9,95,46,500 Scheme No. 162-167 7,59,36,050 7,59,36,051 Scheme No. 168-176 10,43,44,430 10,43,44,430 Scheme No. 177-180 11,03,47,028 11,03,47,028 Scheme No. 181 5,49,78,410 5,49,78,410 Scheme No. 182-188 33,45,580 33,45,580 Scheme No. 189-190 6,34,412 6,34,412 Scheme No. 191-198 33,89,912 33,89,912 Scheme No. 199-200 9,31,936 9,31,936 Scheme No. 201-210 55,27,300 55,27,300 Scheme No. 211 4,44,628 4,44,628 Scheme No. 212-230 1,04,55,080 1,04,55,080 Scheme No. 231-241 29,04,95,126 22,50,86,738 Scheme No. 242 1,13,90,833 1,26,56,481 Scheme No. 243 - - Scheme No. 244 - - Transitional Loan 1 1,14,28,57,143 1,07,14,28,571 Rationalised loan 2,82,28,513 25824664(vii) Rural Electrification Corporation under Rajiiv Gandhi Grameen Vidyutikaran Yojana(RGGVY) scheme

53.301

Scheme No. 1-3 6,11,150 7,63,937 Scheme No. 4-10 91,23,542 1,09,48,250 Scheme No. 11 1,42,78,266 1,60,63,049 Scheme No. 12-13 50,82,486 57,17,797 Scheme No. 14 22,61,327 25,43,993

(ix) Small Industries Development Bank of India 50.810 21,50,00,000 21,50,00,000 7,90,98,32,990 5,18,22,62,566

2,05,23,21,99,352 79,07,97,41,392 5(iii)(a) All the Loans except loans at S.No. (iv) (World Bank), (v) (APDRP), (vi)(Interest free loan frrom GOR) & (viii) (REC(RGGVY)) areguaranteed by the Govt of Rajasthan. The aggregate amount of loans guaranteed by Government of Rajasthan is Rs. 9767,41,45,334(Previous year Rs. 7788,52,16,533).

Total

(Amount in Rs.)Account Code As at 31.03.2016 As at 31.03.2015

46.121 6,68,22,645 5,34,48,432 48.100-48.205 5,71,23,31,156 4,75,92,13,147

5,77,91,53,801 4,81,26,61,579


44.115 - 1,68,96,00,000 44.125 - 19,60,51,00,000 44.340 - 1,13,03,00,000

- 22,42,50,00,000

Account Code As at 31.03.2016 As at 31.03.2015

50.100 - 51,02,69,043

- 51,02,69,043

(Amount Repayable - NIL (PY.- Rs.510269043) on Demand & secured by way of hypothecation on current assets.)

6.B:- As all provision has been considered as current liability. So whole amount has been transferred to short term provision, Note No. 10.

Total

7 :- Short-term BorrowingsParticularsFrom Banks (Secured)Cash Credit from SBBJ Bank


Security Deposits from Contractors

Total

6 :- Other Long Term LiabilitiesParticulars

Others

Security Deposits from Consumers

6.1 Difference between the figures under the head Security Deposits from Consumers as per accounts andComputer agency / consumers ledger is Rs. 1,122,146,488 (Previous year Rs. 1,199,547,586) which isunder reconciliation.

Total

6.A:- Long Term ProvisionsParticulars

Gratuity (Refer Note 25.5)Pension (Refer Note 25.5)Leave Encashment (Refer Note 25.5)


41.101-41.200 17,03,91,59,417 12,58,74,77,847 17,03,91,59,417 12,58,74,77,847


41.100 8,10,88,540 7,68,40,183 41.101 77,27,58,724 92,81,41,741 41.102 60,142 - 41.106 52,753 2,89,10,308 41.111 73,46,259 3,56,82,087

41.109 & 41.113 52,65,225 57,68,156 41.114 28,99,94,663 32,42,58,633 41.119 13,24,45,466 - 41.121 94,86,21,109 62,74,37,879 41.122 28,90,41,472 3,28,20,169

Liability for purchses from Mittal Processing Ltd. 41.123 59 59 Liability for purchses from Wind Power 41.126 5,22,74,83,562 1,90,07,98,970 Liability for purchses from SJVVNL 41.127 13,11,18,992 21,14,40,540 Liability for Power Purchase from Transtech Gr 41.128 6,50,629

41.129 64,48,06,149 28,04,70,052 41.133 61,73,452 66,50,652 41.134 1,64,33,383 1,25,49,250 41.137 1,77,68,169 1,85,26,841 41.138 15,69,91,858 67,86,93,972 41.139 13,113 1,90,602 41.142 1,76,21,36,198 1,15,54,45,265 41.152 4,53,556 76,28,979 41.154 1,92,15,91,021 1,37,65,29,080 41.157 - 54,23,12,543 41.159 6,95,89,382 17,68,286 41.160 1,97,42,75,136 1,01,62,69,838 41.162 84,33,281 4,10,74,123 41.166 3,01,28,250 5,65,15,167 41.169 28,27,47,613 4,86,15,150 41.170 46,51,55,398 40,12,36,561 41.173 71,42,857 - 41.174 1,84,54,799 65,16,018 41.175 1,19,040 41.176 15,55,126 13,77,999 41.180 - 2,96,24,827 41.190 1,65,66,69,140 74,37,27,506 41.110 11,25,94,901 1,98,96,56,411

17,03,91,59,417 12,58,74,77,847 8.3 281.497 LU (P.Y. 4974.144 LU) has been taken on power banking agreement for which Power Purchase expenditure and corresponding liability has been taken @ 4.00 per unit, which has to be returned in F.Y. 2016-17.

Liability for purchase of power from M/S Adani ENTLiability for purchase of power from M/S Orient Green

Liability for purchase of power Aravali Power

Liability for purchase M/S V.S. Lignite PO

Grand Total

Liability for purchase of power from Raj West PowerLiability for purchase M/S Nevyeli Lignite Corp. Ltd.

Liability for purchase of power NAPSLiability for purchase of power NRLDC (HPPC)

Liability for purchase of power NHPC

Liability for Transmission Charges PGCILLiability for purchase of power Others

Liability P P from Arunachal Pradesh (BTL)Liability P P from Arawali power trans.


Liability for purchase of power Maru Transmis

Liability for purchase of power Tala

8.1 In view of multiplicity and difficulty in identification of accounts relating to Micro, Small & Medium Enterprises, informationwith regard to amount unpaid at the year end together with the interest paid / payable under the MSMED Act, 2006 is notdisclosed for determining the particulars relating to current indebtness to such undertakings.

Liability for purchase of power KalpataruLiability for purchase of power Tehri Hydro

Liability for purchase of power from Npcil(Naps)

Liability for purchase of power GLPL

Liability for purchase of power Shree Cement

Particulars

Liability for purchase of power from Surya Chambal

Liability for Purachse from Ambuja Cement

For purchase of power (Refer Note No. 8.2)

Liability for purchase of power Sanjog Sugar & Eco (BIO)

Liability for purchses from PTC India

Liability for Purachse from Coastal Gujarat

Liability for purchses from NVVN BUNDLED

Liability for purchase of power from Satyam Power

Liability for purchase of power NTPC

Liability for purchase of power RAPS

8 :- Trade Payables

Liability For Power Purchase UI Charges

Liability for Power Purchased from NTPC

Liability for purchase of power Sasan power

Liability for purchase from Solar Plant

8.2 :- Trade Payables for Goods-Liabilities for Purchase of Power

ParticularsTrade Payables

Total

9 :- Other Current Liabilities (Amount in Rs.)Account Code As at 31.03.2016 As at 31.03.2015

9,34,22,19,090 20,49,44,29,476 Interest accrued but not due on borrowings 46.710 1,41,20,53,804 5,13,85,34,394

Liability for Entry Tax 43.105 12,77,646 - TWC Payable 24.654 27,63,780 3,73,88,250 Liability for O&M Suppliers/works 43.100-43.800 2,27,91,58,574 2,81,14,20,523 Staff related liabilities 44.210-44.450 40,39,50,271 36,39,97,041 Security Deposits from Contractor 46.121-46.122 1,14,22,40,048 91,39,05,459 Earnest Money Deposits 46.123 19,21,47,877 14,72,76,854 Retention Money 46.124 2,52,77,065 1,01,08,403 Sundry creditors int. on security- consumers 46.411 1,03,76,54,880 80,79,62,143 Other Misc. Deposits 46.968 2,12,52,52,903 1,82,78,18,194 Statutory Liabilities 46.310-46.927 2,59,78,40,260 2,24,57,83,716 Income received in advance 46.917 46,25,000 - Due for Expenses 46.410-46.905 5,78,90,05,505 1,73,57,72,699

Sundry Liabilities 46.920, 46.942-46.979, 46.985 13,82,26,392 13,43,30,548

Inter Company Payables (Refer Note No. 9.2) 46.980-46.983 27,17,62,03,455 19,69,84,82,705 Deposits for Electrification 47.100-47.603 3,01,52,69,886 3,07,38,15,968

56,68,51,66,436 59,44,10,26,373 9.1 Descriptive details for Current Maturity of Long Term Debts (Carried from Note No.5)

2015-16 2014-15Term Loan from Banks - Secured 5(i) 1,15,68,00,000 15,11,31,29,954 Term Loan from others - Secured 5(ii) 27,55,86,100 19,90,36,956 Term Loan from others - Unsecured 5(iii) 7,90,98,32,990 5,18,22,62,566

9,34,22,19,090 20,49,44,29,476 9.2 Inter Company Payables (Amount in Rs.)

Account Code As at 31.03.2016 As at 31.03.2015Amt Payable To Rajasthan Rajya Vidyut Utpadan Nigam Limited 46.980 14,74,35,93,488 10,36,52,52,699 Amt Payable To Rajasthan Vidyut Prasaran Nigam Limited 46.981 2,98,36,52,089 1,84,99,57,987 Amt. Payable To Jaipur Vidyut Vitran Nigam Limited 46.982 4,93,23,91,330 2,39,85,14,661 Amt Payable To Ajmer Vidyut Vitran Nigam Limited 46.983 4,51,65,66,548 5,08,47,57,358

27,17,62,03,455 19,69,84,82,705

Particulars RVUNL RRVPNL JVVNL AVVNLPayable as per books of accounts 10,36,52,52,699 1,84,99,57,987 2,39,85,14,661 5,08,47,57,358 Receivable as per books of other company 10,72,43,55,641 1,54,43,83,906 2,40,00,99,598 5,10,96,94,133 Difference 35,91,02,942 (30,55,74,081) 15,84,937 2,49,36,775

9.4 As per provision the interest payable to consumers on the amount of security is debited in the year to which it belongs but theconsumer A/c is credited in ensuing financial year so as to account for the debtors A/c the liability has been credited in the year towhich it pertain.

9.3 The balance shown under the head 46.964 (Amount received from Insurance Company) amounting to Rs. 773,644 (Previousyear Rs. 773,644) pertains to to FY 2003-04, for which case is pending in Hon’ble Rajasthan High Court. Writ No. CW / 1593/03against New India Insurance Co. for Group Insurance of Employees of Nigam not entertained and premium refunded on pro – ratabasis for the period 15.02.2003 to 22.07.2003.


9.6 The reconciliation of inter-company transaction with other sister companies of erstwhile of RSEB has been made upto31.03.2015.Follow-up action is being taken to square up difference noticed. The reconciliation for the current year is under progress.The balances of other sister companies as per their audited accounts and of JdVVNL as on 31.03.2015 are as follows:

9.5 In respect of Inter Company transactions between successor companies of erstwhile RSEB no interest / surcharge has beencharged or paid by the company during the year.

ParticularsCurrent maturities of long-term debt (Refer Note No. 5 & 9.1)

Total

Particulars

Particulars

Total

Total


Amount payable to Trust for Gratuity 44.110 1,54,08,641 1,40,57,979 Gratuity 44.115 2,26,45,00,000 21,10,00,000

Amount payable to Trust for Pension 44.120 2,09,03,648 2,21,10,191 Leave Encashment 44.340 1,45,10,00,000 14,85,00,000

Pension 44.125 22,33,41,00,000 1,18,96,00,000 44.140 6,94,43,500 6,86,38,500

26,15,53,55,789 1,65,39,06,670

46.925 87,68,565 - 46.800-46.810 - -

26,16,41,24,354 1,65,39,06,670 .


Other Provisions (Current)

Income Tax

Particulars10 :- Short Term Provisions

10.2 No provision for Income-tax has been made in view of higher depreciation allowable under the I.T. Act and brought forward losses.

Total

Provisions for Employee Benefits

Ex-gratia / Bonus

10.1 Provision for Ex-gratia/Bonus has been made for 69,443,500 Rs. (Previous year Rs.68,638,500) on adhoc basis.

Prov.for losses due to theft of stores

NON-CURRENT ASSETS

(Amount in Rs.)

Balance as on 01.04.2015

Additions Deductions/Adju

stment

Balance as at 31.03.2016

Balance as on 01.04.2015

Depreciation charged for the

year

Adjustment during the

period

Adj




i) Tangible assetsLand & Rights10.101-103Free hold 10,17,59,368 50,75,430 - 10,68,34,798 - - 10,68,34,798 10,17,59,368 Lease hold 9,46,05,625 98,67,000 - 10,44,72,625 - - 10,44,72,625 9,46,05,625

Buildings 2,62,85,03,852 41,48,45,222 - 3,04,33,49,074 46,99,81,033 9,74,80,051 - 56,74,61,084 2,47,58,87,990 2,15,85,22,819 10.201-241

Other Civil Works 14,00,62,588 14,00,62,588 1,42,14,181 46,88,004 - 1,89,02,185 12,11,60,403 12,58,48,407 10.401-412

Plant & Machinery & Hydraulic works 33,08,01,93,693 4,05,19,10,636 28,64,01,644 36,84,57,02,685 7,43,94,82,575 1,78,44,14,512 16,77,85,369 9,05,61,11,718 27,78,95,90,967 25,64,07,11,118 10.301 - 10.322& 10.501-599

Lines & Cable Net Work 53,27,57,66,296 9,57,82,59,924 112136589 62,74,18,89,631 15,05,31,28,634 2,76,31,86,479 5,99,36,647 17,75,63,78,466 44,98,55,11,165 38,22,26,37,662 10.601-685

Vehicles 14,22,11,066 21,18,332 15,43,479 14,27,85,919 9,62,20,224 3,82,267 6,74,751 9,59,27,740 4,68,58,179 4,59,90,842 10.710-740

Furniture & Fixtures 4,21,87,243 4300786.15 - 4,64,88,029 1,45,77,917 18,49,046 1,64,26,963 3,00,61,066 2,76,09,326 10.810-820

Office Equipments 22,84,37,788 13,74,39,339 2,41,540 36,56,35,587 5,57,08,701 1,50,75,700 1,28,087 7,06,56,314 29,49,79,273 17,27,29,087 10.901-910

Total (i) 89,73,37,27,519 14,20,38,16,669 40,03,23,252 1,03,53,72,20,936 23,14,33,13,265 4,66,70,76,059 22,85,24,854 27,58,18,64,470 75,95,53,56,466 66,59,04,14,254 (ii) Assets not in use16.110-16.190 1,69,06,843 28,35,27,782 28,75,73,350 1,28,61,275 - - - - 1,28,61,275 1,69,06,843

Total (ii) 1,69,06,843 28,35,27,782 28,75,73,350 1,28,61,275 - - - - 1,28,61,275 1,69,06,843 Grand Total (i+ii) 89,75,06,34,362 14,48,73,44,451 68,78,96,602 1,03,55,00,82,211 23,14,33,13,265 4,66,70,76,059 22,85,24,854 27,58,18,64,470 75,96,82,17,741 66,60,73,21,097 Previous Year 80,24,50,43,489 12,28,69,01,869 2,78,13,10,996 89,75,06,34,362 19,10,58,45,064 4,28,97,94,833 25,23,26,632 23,14,33,13,265 66,60,73,21,097 61,13,91,98,425

-


Particulars

Gross Block Accumulated Depreciation Net Block 11 :- Fixed Assets

11.6 The Value of fixed assets capitalised during the year have been increased by Rs. 3.23 Crore(P.Y. reduction of 23.16 Crore) on account of Material Cost Variance apportioned to fixed assets.

11.1 The fixed assets do not include assets acquired on sale-cum–lease basis from variousFinancial Institutions, whereon the lease rent for the year is charged to revenue.

11.2 Land & Rights have been acquired pursuant to ‘Power Sector Reforms Scheme’ as such titledeeds pertaining to these assets in the name of erstwhile RSEB have been continued.

11.3 Cost of land and lease rent are accounted for at the time of payment on the basis ofverification of demand raised by the concerned authorities.

i. Assets Market Value is always higher.ii. Company is engaged in the distribution and supply of electricity hence the question of adverseeffect on the company due to change in technology, market condition, legal regulations does notarise.

iii. Company is not having any other investment so there is no expectation about return onInvestment

vi. There is no continues reduction in value of assets

On the basis of these illustrative indications, the Impairment of Assets needs not to be done in theBooks of Accounts for the F.Y.2015-16

11.4 Fixed Assets Register has been prepared upto 2008-09 and preparation of Fixed AssetsRegister for the period 2009-10, 2010-11 & 2011-12 is under process.

11.5 Accounting Standard 28:- The management of company is of the view that there is noindication on the basis of which the impairment loss may be calculated. Also the followingillustrative external and internal indication has also been checked for implementation of AS-28.

iv. Repair & Maintenance and replacement of assets is the regular process for providinguninterrupted service to consumers so there is no any major obsolescence or physical damage ofan assets.v. The use of assets has not changed for last several years.

12 :- Capital Work in Progress (Amount in Rs.)Particulars Account Code As at 31.03.2016 As at 31.03.2015

Opening Balance 14.000-15.900 11,33,60,83,060 8,99,57,37,406 Additions/ (Disposals) 12,95,57,59,744 11,24,80,98,814 Capitalisation of Expenses 1,88,99,70,817 1,38,91,10,800 Transferred to Assets During the period 14,14,90,30,363 10,29,68,63,960

Closing Balance 12,03,27,83,258 11,33,60,83,060

12.2 Details of Capitalisation of Expenses on Fixed Assets:2015-16

Expenses Opening Balance Addition Transfer to Asset Closing BalanceEmployee Cost 831890128 1520084321 1384694989 967279459Adminstration & Other Cost 131233579 204203825 179171640 156265763Finance Cost 0 326104188 326104188 0 Total 963123706 2050392334 1889970817 11235452222014-15 483,323,800 1,86,89,10,706 1,38,91,10,800 96,31,23,706

13 :- Inventory for Capital Works (Amount in Rs.)Particulars Account Code As at 31.03.2016 As at 31.03.2015

Capital inventory and stores :-Material Stock & Related Accounts 22.639 & 22.501 1,52,04,45,036 2,02,48,89,827

Material short & excess pending investigation 22.810, 22.506 & 22.830 89,13,063 (17,66,802)

Less: Provision for Obsolete and Un-serviceable Stores 22.910 (2,64,78,803) (2,64,78,803)

Total 1,50,28,79,296 1,99,66,44,222

13.3 Provision of obsolete stores for Rs. 26,478,803 (Previous Year Rs. 26,478,803) transferred under ‘TransferredScheme’ has been considered sufficient and no further addition has been made to it.

13.2 Final adjustment of “Material stock shortage/ excess pending investigation” would be carried out after investigation ofreason and decision regarding final adjustment to be proposed.


13.1 Based on the consumption pattern of inventory comprising of stores and spares in the past, company is of the viewthat substantial portion of such inventory shall be consumed in future for construction / erection of the capital assets.Since the identification / determination of inventory to be consumed for other than capital purpose is not possible at thisstage, the whole inventory of stores and spares has been classified as "Capital inventory & stores".

12.1 The details/ inventory of closing CWIP as on 31.3.2016 (incomplete work orderwise with value) have been prepared(Sub Division & Circlewise) based on standard issue rate as per SINs of material issued for Capital Works plus erectioncharges paid with reference to CLRC work orders, value of incomplete TW, Civil works and Ground balances.

As at 31.3.2016 As at 31.3.2015

Deferred tax assets in the begning of the year (37,47,25,73,500) (24,92,83,36,201)

5,14,48,98,569 4,31,90,88,953 4,66,70,76,059 4,28,97,94,833 47,78,22,510 2,92,94,120 14,76,47,155 90,51,883

(9,53,60,29,170) (10,93,21,49,728)

- (64,43,32,264) (1,62,11,39,454) (10,03,27,14,279) (12,54,42,37,299) (47,50,52,87,779) (37,47,25,73,500)


27.807 39,68,98,022 39,68,98,022 27.100-27.210 64,121 6,72,114 27.500-27.806 45,05,64,260 8,86,20,704

26.1XX - 26.7XX 9,59,155 81,85,86,673

28.749 92,92,589 - 28.810 10,16,492 -

85,87,94,639 1,30,47,77,513


A. PDC Trade Receivables :Dues from PDC Consumers Net BD 23.501-23.518 1,12,70,11,981 97,34,03,414 Dues from PDC Consumers Net ED 23.521-23.538 4,74,78,025 4,40,56,311 Dues from PDC Consumers Urban CESS 23.541-23.555 26,69,882 16,29,098 Dues from PDC Consumers Water CESS 23.561-23.576 14,50,333 9,77,552

1,17,86,10,221 1,02,00,66,375

Net Deferred Tax Assets after setting off deferred tax liability has not been considered in accounts on prudent basis asthe company is virtually not certain about the income available in future due to the past accumulated unabsorbed losses.

Particulars

Net Deferred Tax Liability / (Assets) at the end of the year

Unsecured & Considered Good

Total

Depreciation as per Income Tax

Deferred tax Assets on Provision on Employee Benefit CDeferred tax Assets on Provision on Gratuity & Pension

Sub Total (A)

Deferred Tax Liability on Depreciation Difference

JODHPUR VIDYUT VITRAN NIGAM LIMITED

Disclosure in accordance with AS-22 "Accounting for Taxes on Income"14 :- Deferred Tax Assets

16 :- Other Non- Current Assets

JODHPUR

Deferred tax Liability on above difference A Difference

Depreciation as per Books

14.1 As per the provisions of the Accounting Standard- 22, deferred tax assets are not recognized in the accounts dueto absence of virtual certainty supported by convincing evidence that sufficient future taxable income will not be availablefor realization of these assets.

(C/F losses related to FY 13-14 taken as per provisional return )

Deferred tax Assets on Carry forward losses B

Capital Advances

Advances to others

Deferred Tax Assets During The year (Changes in DTA)

Advance to RRVPNL

Particulars

Loans & Advances to Staff Other Parties

14.2 Opening balance of DTA has not been considered, as no provision for DTA was made in Prev. year.15 :- Long term Loans & Advances

15.1 Advance to RRVPNL includes Rs.360,488,647 against Land and Rs.36,409,375 against Capital Projects.

Amount Recoverable from Suppliers

Claim receivable from Insurance Company for Loss by Fire

Particulars

28.624 17,55,00,30,000 20,40,53,64,382

28.627 1,04,66,73,136 1,04,66,73,136

18.903 38,46,629 56,02,417

(17,55,788) (17,55,788)

18,59,87,93,977 21,45,58,84,147

28.890 43,71,76,381 47,16,75,180 20,21,45,80,579 22,94,76,25,702


18.903 6,39,233 8,52,311 2,13,078 2,13,078 4,26,155 6,39,233

18.903 36,22,998 48,30,668 12,07,670 12,07,670 24,15,328 36,22,998

18.903 13,40,186 16,75,226 3,35,040 3,35,040 10,05,146 13,40,186

38,46,629 56,02,417

16.3 Keeping in view the commitment of GoR in Finacial Restructuring plan (FRP), 2005 and retierated vide MoU executed on dated 26.10.2009. Revenue gap upto 2008-09 Rs. 5249.73 crore had been depicted as subvention receivable from the State Government. However, considering the subvention distribution schedule decided in the State Cabinet meeting dated 19.10.2011 and also recognized in FRP - 2013 Rs. 2303 crore which would remain unfunded till 2022 had been reversed and shown as loss in FY 2011-12. Thus, net Rs. 2946.73 crore has been considered as subvention receivable from the State Government against which commited amount is being disbursed by the GoR regularly. After implementation of UDAY scheme, considering the provision for Grant in the State Budget for the year 2016-17 and letter no. F7(06)/Energy/2016 dated 08.07.2016 of Energy Department, GoR, the management is of the view that till any further decision by the State Government regarding adjustment/release of Grant is taken, the same has been considered as receivable and accounted for as per the earlier decision of the State Cabinet which is also in consonance with AS-12.

Closing BalanceLess : Transferred to Statement of Profit & Loss

(LIC-restructuring OF LOANS-2004-2005)

(LIC-restructuring OF LOANS-2004)

16.1 :- Deferred Expenditure to the extent not written off

Sub Total (B)

Deferred Expenditure to the extent not written off (Refer Note No. 16.1)

Amount recoverable from Govt. (Diffrence of Minimum Charges)

Less : Transferred to Statement of Profit & Loss

Subsidies/Grants Receivables from State Government for Revenue Gap

Closing Balance

As per last Balance Sheet

B. Others (Refer note 16.3)

Particulars

Total (A+B+C)

Less: Current portion of Deferred Expenditure to the extent not written off (Carried to Note No.20)

C. Other Receivable

16.2 Loans taken from LIC have been restructured and Premium on restructuring is being written off as follows:- 1. LIC-restructuring Of Loans-2004 15 Years 13 th Installment. 2. LIC-restructuring Of Loans-2004-2005 14Years 12 th Installment. 3. LIC-restructuring Of Loans-2004-2005 15 Years 12 th Installment.

As per last Balance Sheet

Total

(LIC-restructuring OF LOANS-2004-2005)As per last Balance SheetLess : Transferred to Statement of Profit & LossClosing Balance

CURRENT ASSETS(Amount in Rs.)


23.XXX 10,50,06,72,743 11,24,51,94,667 23.901 1,04,03,55,952 1,04,03,55,952

9,46,03,16,791 10,20,48,38,715

(Amount in Rs.) Account Code As at 31.03.2016 As at 31.03.2015 23.101-23.300 10,10,26,19,538 10,77,53,32,949 23.301/23.351 39,80,53,205 46,98,61,718

10,50,06,72,743 11,24,51,94,667

Particulars Account Code As at 31.03.2016 As at 31.03.2015Normal Trade Receivables :

Sundry Debtors for Sale of Power 23.101-23.118 & 23.801 9,19,39,76,853 9,92,07,26,926

Sundry Debtors for Electricity Duty 23.201-23.218 66,36,33,410 62,44,11,515 Water Cess 23.252-23.266 15,48,63,136 14,08,87,429 Urban Cess 23.231-23.245 9,01,46,139 8,93,07,079

10,10,26,19,538 10,77,53,32,949

Sundry Debtors Collection Account 23.301/23.351 39,80,53,205 46,98,61,718 39,80,53,205 46,98,61,718 10,50,06,72,743 11,24,51,94,667

Particulars

17.6 Amount received from Large Industrial Consumers against fortnight bills issued in the month of March iscredited under the head ‘Advance Deposit against Consumption Charges’ (FNB).

Unsecured and considered good (Refer Note No.17.1)

17.3 Age wise break up of Trade Receivables is not available. Hence the same has not been reported.

Normal Trade Receivables :

17.4 The figures under the head Trade Receivables for sale of power (Normal & PDC Trade Receivables) as peraccounts are excessive in comparison to computerised MIS. The said difference amount is Rs. 65,784,688.33(Previous year Rs. 310,415,951) which is under reconciliation.

17.5 Difference between Debit & Credit figures under the head ‘Sundry Debtors Collection Accounts’ (Code-23.301 & 23.351) is under reconciliation.

Total

Sundry Debtors Collection Account

17.2 Provision for doubtful debts has been considered sufficient so no provision (P.Y. NIL) has been made duringthe year 2015-16

Sub-Total

Sub-TotalTotal

17.1 :- Details of Trade Receivables


Total

17 :- Trade Receivables

Trade Receivables

Less: Provision for doubtful debts

Particulars


20.280 55,07,30,135 2,08,05,947 24.300-24.450 &

50.101 1,13,33,27,187 1,03,09,74,587

24.110 13,68,65,084 12,94,06,673 Cheque/DD in hand 24.111 7,33,53,692 4,97,20,233 Postage stamp in hand 24.120 5,80,840 4,18,339

1,89,48,56,938 1,23,13,25,779

24.501-24.653 4,36,06,652 69,56,531

24.210 & 24.220 1,49,284 1,72,965

24.451 10,904 56,36,68,126 4,37,66,840 57,07,97,622 1,93,86,23,778 1,80,21,23,401


18 :- Cash and Bank Balance

Current Accounts and Cash Credit from Bank

Sub total (b)

Sub total (a)

Particulars

Bank Deposits

Depo.a/c.Govt. treasury PD a/c.I

Balances with Banks :-

Remittances in TransitCash Imprest with Staff

Total

Others :-

Cash in Hand

Cash and Cash Equivalents


- -

27.100-27.210 57,43,965 45,36,596 27.500-27.806 2,59,12,756 2,81,76,525 27.421- 27.425 5,31,97,918 4,72,68,721

43.105 - 7,48,775 26.200 2,54,35,277 50,59,42,462 25.100 11,56,75,161 -

7,94,65,371 1,29,17,715

30,54,30,448 59,95,90,794


41.157 7,02,44,683 - Against purchase from Ultratech Cement 41.115 1,85,052 1,85,052 Against purchase from Ambuja Cement 41.118 23,83,021 34,93,060 Against purchase of power J.K.Chem. 41.161 2,43,365 2,43,365

41.102 - 70,91,571 Lib.for Power Purchase from Shree Cement 41.109 61 61 Lib.for Power Purchase from Transtech Gr 41.128 - 1,83,546 Lib.for Power Purchase from Sambhav/SM 41.131 64,09,189 88,738 Lib.for Power Purchase from GMR 41.149 - 16,32,322

7,94,65,371 1,29,17,715

Loans & Advances to Staff

Advances to Supplier / Creditors (refer Note 19.1)


19 :- Short Term Loans & Advances

Unsecured and considered good

Others

Particulars

Loans & Advances to related parties

Other Parties Income Tax Deducted at Source

Advance to Suppliers(O&M) Int. Free Advance to Suppliers(O&M) Int. Bearing

Entry tax

Total

Advances to SupplierParticulars

19.1 :- Advances to Supplier / Creditors

Total

NTPC against Power Purchase

against purchase from M/S Nevyeli Lignite Corp.


Interest accrued but not due 28.290 - 28.390 1,12,257 27,80,577 Others:- Inter Unit Accounts 30.xxx-37.xxx 1,29,97,19,065 93,62,81,994 Prepaid Expenses 28.820 3,56,28,811 3,13,03,175

28.101-28.190 3,94,58,388 9,52,98,596 28.401 3,46,600 1,89,356

18.903 17,55,788 17,55,788

Unbilled Revenue net off advance consumption charges 23.401 13,68,86,19,578 12,01,31,93,046 28.624-28.690 14,73,00,05,727 6,06,76,65,394

Loss Due to Theft of Fixed Assets/ Inventory 28.512 87,68,565 - 28.636 - 1,84,93,39,064

29,80,44,14,779 20,99,78,06,990

23.401 13,76,42,83,000 12,08,24,35,000 47.602 7,56,63,422 6,92,41,954

13,68,86,19,578 12,01,31,93,046

Account Code As at 31.03.2016 As at 31.03.201528.628 11,84,57,77,834 3,24,80,82,735 28.629 4,33,978 4,33,978 28.624 2,85,49,29,382 2,71,93,95,000 28.632 2,88,64,533 9,97,53,681

14,73,00,05,727 6,06,76,65,394Total

20.2 In the opinion of the Management, the Current Assets and Loans & Advances are of the value as stated in the Accounts, if realized in the ordinary course of business.

20.1 Inter Company Receivables and Payables are shown after netting off.

Particulars20.5 Subsidies/ Grants Receivables

GBI Receivables. from IREDA

20.4 The Unbilled Revenue Rs. 13,688,619,578 ( P.Y. Rs. 12,013,193,046) is net off of advance consumption charges Rs.75,663,422 (Previous year 69,241,954).

Subsidies/Grants Receivable from State Govt. for Rev. Gap


Subsidies/ Grants Receivables (Refer Note No. 20.5)

20 :- Other Current AssetsParticulars

Sundry Receivables (S.Debtors for sale of Store)

Miscellaneous Expenditure to the extent not written off (Refer to Note No.16)

Amount recov.from employees

Unbilled Revenue accrued but not dueLess: Advance Consumption Charges (FNB)

Amount Receivable From Govt-HailstormAmount recoverable from Govt.(Tariff Subsidy)

20.3 The GoR signed a Memorandum of Understanding (MoU) on dt. 26.10.2009 with the Discom to allow coverage of losses & minimum charges till F.Y. 2008-09, in view of the above said MOU, GoR has released Rs.2,719,800,000 ( P.Y. Rs. 2,589,900,000) in 2015-16 to Jodhpur Discom.

Subsidy receivable against interest on bonds Total

(Amount in Rs.)

Account Code For the year ended

31st March, 2016 For the year ended

31st March, 2015 97,49,80,86,460 80,29,24,25,797 2,33,79,73,532 4,13,49,21,313

99,83,60,59,992 84,42,73,47,110(Amount in Rs.)

Account Code For the year ended

31st March, 2016 For the year ended

31st March, 2015

61.200-61.209 13,69,90,95,972 11,48,51,41,655 61.210-61.219 7,05,27,33,191 5,63,29,72,689 61.220-61.229 64,76,30,715 62,47,88,698 61.230-61.239 39,15,77,46,322 31,21,35,39,262 61.240-61.249 6,61,93,38,061 5,82,80,53,082 61.360-61.369 33,65,084 1,13,81,909 61.370-61.379 17,98,996 15,92,501 61.250-61.259 1,17,38,83,226 1,09,61,60,998 61.260-61.269 3,82,86,50,926 3,22,10,30,168 61.270-61.279 7,58,23,57,775 7,25,40,38,493 61.280-61.289 1,23,09,39,006 1,05,93,24,185 61.290-61.299 58,62,25,039 50,47,38,125 61.300-61.309 2,87,15,61,155 2,23,80,50,575 61.310-61.334 2,09,70,59,466 1,76,67,80,330

86,55,23,84,934 71,93,75,92,67061.501-518 3,20,82,82,764 2,97,33,16,935

61.521-61.534 43,53,23,375 41,28,05,099 61.401-413 45,17,53,444 44,11,77,979

90,64,77,44,517 75,76,48,92,68361.601 21,33,88,282 19,94,00,839 61.603 4,41,05,507 3,89,37,937 61.602 26,18,186 1,99,468

61.710-720 52,00,50,553 28,03,99,886 61.901 90,57,831 61.902 4,02,34,068 1,69,51,293 61.903 1,15,41,619 3,44,74,490 61.904 9,57,14,57,045 7,23,19,12,214 61.914 2,19,64,248 1,84,59,032 61.919 17,62,44,496 8,98,93,455 61.931 25,91,37,137 -

10,86,97,98,972 7,91,06,28,6141,01,51,75,43,489 83,67,55,21,297

61.541-61.558 3,20,82,82,763 2,97,33,16,935 61.561-61.576 43,53,23,374 41,28,05,099

61.451-463 45,17,53,444 44,11,77,979 61.932 25,91,37,137 -

97,16,30,46,771 79,84,82,21,284Add: Receipt from sale of power through TradingIndian Energy exchange (IEX) 62.450 26,48,139 99,73,921 Power Exchange India Ltd. (PXIL) 62.455 33,23,91,550 43,42,30,592

97,49,80,86,460 80,29,24,25,797

Public lightening maintanance.charges

Less: Water Cess Payable Contra

Electricity duty Recoverable

Medium Industrial Power (W/W)

Bulk Supply For Mixed LoadSub-Total

Meter Rent

Less: Electricity Duty Payable Contra

Re-Connection Fee

Fixed Service Charges

Notional Revenue Due To Reduction Of T&D Losses

Fuse ChargesRecovery From Theft

Less: Urban Cess Payable Contra

Net Revenue From Sale Of Power

Sale of Power (Refer Note No. 21.1 & 21.2 )

Small Industrial Power (W/W)

Particulars

Agriculture Meter

Large Industrial Power

Other Operating Revenue (Refer Note No. 21.3)

Agriculture Nursery

Total

Agriculture Flat

Public Street Light

Small Industrial Power

Non-Domestic

21.1 :- Sale of Power

Domestic

Transformer RentService Line Rental

Water Cess

Sub-Total

Particulars

Grand Total


21 :- Revenue from Operations

Urban Cess

Revenue from Sale of Power ( Inter Companies )

Agriculture Poultry

Medium Industrial Power

Large Industrial Power (W/W)

Grand Total

Misc. Charges

Notional Revenue Due to Reduction of T&D Loss(Contra)

Meter Box Charges

21.2 - Element Wise Analysis of Revenue from Sale of Power (Amount in Rs.)

1 61.201-371 86,88,53,82,546 73,14,73,01,573 2 61.202-372 (3,26,53,951) (1,59,02,800)3 61.203-373 49,46,06,524 30,38,38,469 4 61.204-374 51,00,16,864 41,07,34,319 5 61.205-375 25,58,05,528 68,55,49,586 6 61.206-378 (1,54,99,84,658) (2,58,99,97,654)7 61.209-379 (1,07,87,917) (39,30,823)8 86,55,23,84,936 71,93,75,92,6709 61.501-518 3,20,82,82,763 2,97,33,16,935

10 61.522-61.534 43,53,23,374 41,28,05,099 11 61.401-413 45,17,53,444 44,11,77,979 12 90,64,77,44,517 75,76,48,92,683 13 61.601-603 26,01,11,975 23,85,38,244 14 61.710-61.720 52,00,50,553 28,03,99,886 15 61.901-61.950 9,83,04,99,307 7,39,16,90,484 16 61.931 25,91,37,137 - 17 1,01,51,75,43,489 83,67,55,21,297 18 61.541-556 3,20,82,82,763 2,97,33,16,935 19 61.562-61.576 43,53,23,374 41,28,05,099

64.451-463 45,17,53,444 44,11,77,979 20 61.932 25,91,37,137 - 20 4,35,44,96,718 3,82,73,00,013 21 97,16,30,46,771 79,84,82,21,284

Add: Receipt from sale of power through Trading22 Indian Energy exchange (IEX) 62.450 26,48,139 99,73,921 23 Power Exchange India Ltd. (PXIL) 62.455 33,23,91,550 43,42,30,592 24 33,50,39,689 44,42,04,513 25 97,49,80,86,460 80,29,24,25,797

(Amount in Rs.)

62.250 2,22,11,40,136 1,93,81,02,313 Recovery from RVUN, true up credit 62.950 11,68,33,396 79,32,00,000 Recovery from RVUN, true up credit - 1,40,36,19,000

2,33,79,73,532 4,13,49,21,313

For the year ended 31st March, 2016


21.4 Revenue from Sale of power includes provision for unbilled revenue of Rs. 13,764,283,000 (Previous YearRs.12,082,435,000).

Net Revenue From Sale Of Power

Notional Revenue due to reduction of T&D losses(Contra)

Sub Total 23 to 24 Grand Total

Total (8 to 11)

Adjustment of Past Billing

Particulars

21.3 :- Other Operating Income

Account Code

Gross Revenue from Sale of Power (12to 16)

Misc. Charges from ConsumersNotional Revenue due to reduction of T&D losses

Sub Total 18 to 20

Less : i) Electricity Duty Payable (Contra) ii) Other State Levies Payable WC(Contra)


Shunt Capacitor SurchargeLoad Surcharge

Energy Charges

Account Code

Total

Delayed Payment Charges from Consumers

iii) Other State Levies Payable UC(Contra)

Recoveries for theft of Power/ MalpracticeMeter Rent/Service Line Rental

21.5 Subsidy against ED Rs. 3,208,282,763 (PY:- 3,200,000,000) of this year has been recognized as subsidy income for the year.

Other Charges

Urban CessWater CessElectricity Duty Recoveries


Power Factor Surcharge

S No. Particulars

Sub Total (1 to 7)

Fuel Surcharge

(Amount in Rs.)

63.xxx 4,71,70,80,763 4,65,59,64,000 62.340 14,94,93,761 17,49,75,904 64.4xx 1,39,70,57,955 1,16,41,52,270

62.210 - 62.270 3,15,00,443 2,41,04,049 62.370 1,91,420 2,10,920 62.400 25,89,07,763 22,92,35,412

44,62,98,949 32,80,82,087

7,00,05,31,054 6,57,67,24,642

63.110 3,20,82,82,763 3,20,00,00,000 63.200 3,03,62,000 3,36,00,000 63.300 1,38,92,00,000 1,32,30,00,000 63.302 8,92,36,000 2,57,36,000 63.600 - 7,36,28,000

4,71,70,80,763 4,65,59,64,000

64.100 15,44,969 15,44,969 64.620 51,91,080 51,91,080 64.300 25,55,77,638 15,11,01,124 64.410 44,95,01,083 44,95,01,083 64.411 7,42,30,975 7,42,30,976

Deferred Revenue CCSL written off (2011-12) 64.412 9,96,59,361 9,96,59,361 Deferred Revenue CCSL written off (2012-13) 64.413 10,56,40,259 10,56,40,259 Deferred Revenue CCSL written off (2013-14) 64.414 16,31,16,146 16,31,16,149 Deferred Revenue CCSL written off (2014-15) 64.415 11,41,67,269 11,41,67,269 Deferred Revenue CCSL written off (2015-16) 64.416 12,84,29,175 -

1,39,70,57,955 1,16,41,52,270 6,11,41,38,718 5,82,01,16,270

(Amount in Rs.)

62.21X- 62.21X62.221 55,92,965 2,32,52,976 62.224 2,37,86,052 8,51,073 62.270 21,21,426

3,15,00,443 2,41,04,049


22 :- Other Income For the year ended

31st March, 2016

22.2 :- Interest Income

Account Code

Interest Income (Refer Note No. 22.2)

Particulars For the year ended 31st March, 2015

Total

Other non-operating income (net of expenses directly attributable to such income) (Refer Note No. 22.3)

Gain on Sale of Fixed AssetsRevenue from Testing Charges

Subvention from State Govt.for intt.diff.on WB loans Cash Support From State Govt Subsidy against Compounding Charges

Revenue from Subsidy & Grants (Refer Note. No. 22.1)




Income from sale of Stores & Scrap etc.Deferred Revenue Income Written Off(Refer Note. No. 22.1)

Deferred Revenue Income Written OffSubsidy cost of Capital Assets written offDeferred Revenue Income written off

Particulars

Revenue from subsidies and grants ED Subsidy from State Govt. (Refer Note 22.4)

Subsidy against Stamp DutySub Total (1)

22.1 :-

Grants cost of Capital Assets written offDeferred Revenue CCSL written off

Account Code

Particulars

Income from Fixed Deposits in Bank

Interest on Loans and Advances to staff

Total Interest on Income Tax Refund

Account Code

Deferred Revenue CCSL written off (2010-11)

Sub Total (2)Total


Interest from Suppliers

(Amount in Rs.)

S. No. Account Code For the year ended 31st March, 2016


162.901 15,54,806 16,13,923

62.905 & 62.700 700 29,651 62.917 31,55,900 28,56,212 62.918 1,97,49,821 1,18,64,508 62.350 1,02,568 - 62.351 76,99,451 - 62.369 9,12,000 -

62.921-62.999 & 62.910 2,23,70,307 2,96,26,386

62.903 18,000 - Income From Right Of Information 62.909 29,475 30,090 Rebate/Discount Availed 62.919 7,51,91,175 3,95,60,095

62.950 31,55,14,746 20,71,68,665 Supervision Charges - 3,53,32,557

44,62,98,949 32,80,82,087

Rental from Staff Quarters

Other Misc. Receipts

Registration FeesSale of Tender Forms

E- Auction ReceiptCTL FeesMIS Receipt from Trading

Hire & rental Charges of Machinery

Excess on Physical Verification Material Stock

Rebate on Payments

Total

Miscellaneous receipts :-

Particulars

22.3 :- Other Non Operating Income

22.4 Subsidy against ED Rs. 3,208,282,763 (Previous Year 3,200,000,000) of this year has been recognized as subsidy income for the year.

23 :- Purchase of Power (Amount in Rs.)

Purchases of Power (Refer Note No. 23.1) 70.10X-70.600 83,46,22,34,875 80,21,66,20,755 70.110, 184, 401,

425 11,16,32,28,334 9,10,14,21,075

Unscheduled Interchanges 70.111 (6,02,99,417) 81,83,76,298 State Load & Dispatch Charges 70.109 5,46,47,880 8,96,87,195 Notional Cost of P.P. reduction-T&D Losses 70.951 71,17,63,338 - Notional Cost of P.P. reduction-T&D Losses (Contra) 70.952 (71,17,63,338) -

94,61,98,11,672 90,22,61,05,323

(Amount in Rs.)

Plant & Machinery 74.000-74.143 48,24,51,104 50,53,46,927 Buildings 74.201-74.235 1,18,32,862 1,31,31,888 Civil Works 74.301-74.333 40,77,585 19,02,858 Lines, Cables & Networks 74.501-74.525 40,00,49,533 47,76,08,853 Vehicles 74.600-74.670 1,04,46,062 1,18,62,770 Furniture & Fixtures 74.701-74.800 5,28,717 3,15,342 Office & Other Equipments 74.801-74.89X 17,39,582 23,06,902

91,11,25,445 1,01,24,75,540

23.7 No Mega Volt Ampere Reactive (MVARH) Charges has been charged by RVUN during the financial year 2015-16, However, a bill of Rs. 7.28 Crore for the year 2007-08 & 2008-09 has been raised by RVUN during the financial year 2015-16.

23.6 Bill towards sale of infirm power from the thermal generating station are raised by RVUNL towards recovery of of actual fuel cost in accordance with para of RERC Tariff Regulation, 2009. The Company has accounted the same on the basis of verification by SE (RDPPC).


23.3 In respect of power being supplied by RVPNL through their shared project, the energy & cost is being accounted for as per bills raised bythem. The energy cost towards such supply of power from RVPN’s shared project is accounted for as per tariff & amount fixed by RERC. TheRVPN is raising bills on this account on monthly basis proportionately of the total generation cost recovery fixed by RERC in RVPN’s tariff order.

23.2 The Power Purchase from RVUN has been arrived at by apportioning the total units of energy availability from all the power stations of RVUNin the approved predetermined ratio of 40:28:32 for the period of 1st April,2015 to 31st March, 2016 of JVVNL, AVVNL, JDVVNL respectively as perEnergy Deptt. GoR Order No. F.15(4) Energy/2003/pt.II Jaipur Dated 18/06/2014 (Previous Year 40:28:32)The adjustment of underdrawal /overdrawal from the predetermined ratio as above, has been carried out at the end of financial year.

23.4 The adjustment of unscheduled interchange (UI) charges has been made on the basis of advices received from RVPN. The unscheduledinterchange (UI) charges paid have been netted off with the unscheduled interchange (UI) charges received.

Total

23.1 Pursuant to the provisions of the Electricity Act, 2003, w.e.f. 01.04.2004. The company has started purchasing power at its own.For thispurpose a separate cell, namely Rajasthan Discoms Power Procurement Centre (RDPPC), has been created which is looking after PowerPurchase activity on behalf of the company.


For the year ended 31st March, 2015 Particulars Account Code

23.5 Cut off date for Power Purchase has been taken as 31st July, 2016 for incorporating adjustment relating to Power Purchase cost for the year2015-16 and for the sister concern up to the date of finalization of accounts.

Transmission Charges

23.8 As per clause 7 of RERC regulation 2010 obligation for financial year 2015-16 for purchase of renewable energy (RE)/renewable certificate (REC) was 2325.82 MU (wind - 7.30%, Biomass - 0.90% & Solar - 2% total - 10.20% of Purchase) against which 2185.39 MU (9.58%) has been purchased by the Discom and balance obligation of 140.43 MU amounting to Rs. 47.76 crore (considering pool rate @ 3.4012 per unit) remained as unfulfilled amount.

Total


For the year ended 31st March, 2015 Account Code

24 :- Repairs & Maintenance

Particulars

25 :- Employee Benefits (Amount in Rs.)

Particulars Account Code For the year ended

31 March, 2016 For the year ended

31 March, 2015 Salaries and incentives (Refer Note No. 25.1) 75.100-75.690 4,96,92,61,138 4,36,36,97,055 Contributions to -

D.L.I. Board's Contribution 75.620-621 1,17,58,927 88,33,779 E.S.I. Board's Contribution 75.622 13,53,357 21,60,193

Payment under Gr. Insc. By Nigam 75.631 14,37,907 19,19,893 Payment under workmen Compensation Act 75.629 4,67,58,382 4,76,53,051 Staff welfare expenses (Refer Note No. 25.2) 75.610-75.800 9,42,98,171 6,68,46,134 Terminal Benefits (Refer Note No. 25.3) 75.810-75.870 3,52,62,38,822 4,03,73,08,239

Total 8,65,11,06,704 8,52,84,18,344 Less: Employee Cost Capitalised 75.900 1,52,00,84,321 1,33,17,82,092

Total 7,13,10,22,383 7,19,66,36,252

25.1:- Salary & Incentives (Amount in Rs.)

Salary, Wages & AllowanceSalaries 75.100 - 75.196 2,12,86,91,381 2,04,18,24,706 Overtime 75.200 - 75.269 1,61,36,020 1,57,92,419 Dearness allowance 75.300 - 75.369 2,32,26,87,706 1,85,74,04,440 Dearness pay 75.012-75.052 6,26,183 4,22,314 Other Allowances 75.400-75.469, 612 26,26,22,973 24,00,72,480 Ex-Gratia & Bonus Payment 75.501-552 & 615 7,06,03,518 6,86,38,500 Honorarium 75.616 17,87,903 3,62,591 Earned leave encashment 75.617 16,45,77,355 13,77,14,327 Incentive issue of first bill 75.619 - 10,755 Incentives on R.C. 75.624 - 75.625 14,72,572 12,24,573 Incentive Others 75.627 36,895 2,21,040 Conveyance Expenses 75.632 18,632 8,910

Total 4,96,92,61,138 4,36,36,97,055

25.2 :- Staff Welfare Expenses (Amount in Rs.)

Other Welfare Exp. 75.610 44,627 Medical Expenses Reimbursement 75.611 2,09,83,854 2,03,40,616 Training Expenses 75.614 8,50,879 6,73,803 Medical Expenses 75.710 4,01,835 3,81,503 Gen.Group Inc. Employer's Share 75.715 45,54,017 30,89,044 Uniform & Livery Expenses 75.740 1,73,81,111 1,60,70,497 Soap & Duster 75.741 26,23,232 31,61,255 Safety Devices 75.742 4,09,90,569 2,23,75,122 Other Welfare Exp. 75.760 8,56,900 5,73,294 Annuity benefits 75.770 1,13,650 1,81,000 Mediclaim Policy Premium 75.864 54,97,497 -

Total 9,42,98,171 6,68,46,134


Account Code For the year ended 31 March, 2015 Particulars For the year ended

31 March, 2016

Particulars Account Code For the year ended 31 March, 2015

For the year ended 31 March, 2016

25.3 :- Terminal benefits (Amount in Rs.)

CPF Boards Contribution 75.810 13,65,78,356 11,08,23,952 FPS Boards Contribution 75.820 13,43,84,713 9,25,68,059 Board's Contribution to Superannuation 75.830 2,31,08,01,970 2,42,43,04,117 Terminal Benefits Gratuity 75.840 67,21,00,918 1,04,79,76,233 Earned leave encashment 75.851 26,99,43,985 36,16,35,878 Compensation charges 75.870 24,28,880 -

Total 3,52,62,38,822 4,03,73,08,239

25.5 Actuarial Calculations as per revised AS 15 Method:Projected Unit CreditPeriod CoveredAssumptions Gratuity Pension Leave EncashmentDiscount Rate 7.75% p.a. 7.75% p.a. 7.75% p.a.Expected Return On Plan Assets 8% p.a. 8% p.a. N/AMortality (Active Employees) 100% of IAL* 100% of IAL 100% of IALfuture Salary Increases 5% p.a 5% p.a 5% p.aDisability nil nil nilRate of Increase in Pension n.a. 4% p.a. n.a.Retirement 60 yrs 60 yrs -Employee turnover rates 1% 1% 1%* IAL : India Assured Lives Mortality (2006-08) Modified Ultimate.Changes in the Present Value of the Obligation and in the Fair Value of the Assets

(Amount in lakhs)

Gratuity Pension Leave EncashmentP. V. of obligation Beginning Of The Period 27,288 2,37,617 12,788Interest Cost 2,007 18,314 1,010Current Service Cost 1,222 11,718 1,018Past Service Cost 0 0Benefits Paid (3,850) (11,823) Actuarial (gain) loss on Obligation 3,944 (4,470) -306P.V. Of obligation End Of The Period 30,611 2,51,356 14,510

F.V. of plan Assets Beginning Of The Period 8,282 29,670 -Expected Return On plan assets 633 2,213 -Contributions 3,092 7,723 -Benefits Paid (3,850) (11,823) -Actuarial gain (Loss) Plan Assets (191) 232 -F.V. of plan Assets End Of The Period 7,966 28,015 -Total Actuarial gain (loss) to be recognised (4,135) (4,702) -

2015-16

2015-16

Particulars Account Code

25.4 Provision for DA arrears has been accounted for on the basis of pay + dearness pay for the period Jan. 2016 toMarch., 2016 as increased by the State Government and subsequently adopted by the company.

Particulars



Balance Sheet Recognition (Amount in lakhs)

Gratuity Pension Leave EncashmentPresent Value Of Obligation 30,611 2,51,356 14,510Fair Value Of Plan Assets (7,966) (28,015) 0Liability (assets) 22,645 2,23,341 14,510Unrecognised Past Service Cost 0 - 0Liability (asset) recognised in the B/S* 22,645 2,23,341 14,510

Profit & Loss - Expenses (Amount in lakhs)

Gratuity Pension Leave EncashmentCurrent Service Cost 1,222 11,718 1,018Interest Cost 2,007 18,314 1,010Expected Return On plan assets (633) (2,213) 0Net Actuarial (gain) loss recognised in the year 4,135 (4,702) -306Past Service Cost - - - Expenses Recognised in the statement of Profit & Loss 6,731 23,117 1,722

Actual Return On Plan Assets (Amount in lakhs)

Gratuity Pension Leave EncashmentExpected Return On plan assets 633 2,213 0Actuarial gain (Loss) Plan Assets -191 232 0Actual Return On Plan Assets 442 2,445 0

Movement in the net Liability recognised in the Balance Sheet (Amount in lakhs)

Gratuity Pension Leave EncashmentOpening net Liability 19,006 1,88,445 12,788 Expenses 6,731 30,261 1,723 Contribution (3,092) (10,759) - Closing Net Liability 22,645 2,07,947 14,51125.6 No provision has been made in respect of HPL of employees accured during the year because a reliable estimate of the amount of the obligation can not be made as per AS - 29.

2015-16

2015-16

2015-16

2015-16

Particulars

Particulars

Particulars

Particulars

(Amount in Rs.)

Account Code For the year ended 31

March, 2016 For the year ended 31

March, 2015 28,54,65,03,653 25,58,71,26,763

2,80,36,25,357 1,54,89,78,750 78.891 - 27,49,775

31,35,01,29,010 27,13,88,55,288 Less: Finance Cost Capitalised 78.900 32,61,04,188 37,33,22,221

31,02,40,24,822 26,76,55,33,067

(Amount in Rs.)

78.200 3,25,31,99,794 4,32,41,10,414 Less Subsidy on interest on Bonds 63.501 (1,83,12,60,936) (4,13,67,39,064)

1,42,19,38,858 18,73,71,350 78.000 - 50,00,000

78.100, 78.401-78.703 11,35,57,10,800 8,36,12,58,633

78.523-78.700 15,36,43,20,878 16,63,79,78,895 78.620 40,45,33,117 39,55,17,885

28,54,65,03,653 25,58,71,26,763

(Amount in Rs.)

78.840 1,91,36,64,555 - 78.861 7,704 - 78.881 66,251 18,97,887 78.882 65,702 83,130 78.883 24,45,982 76,71,098 78.884 86,41,71,189 1,52,39,41,004 78.886 2,32,03,974 1,53,85,631

2,80,36,25,357 1,54,89,78,750

(Amount in Rs.)

77.120 9,74,80,051 9,34,84,008 77.140 46,88,004 47,09,085 77.150 1,78,44,14,512 1,62,44,01,086 77.160 2,76,31,86,479 2,55,20,12,328 77.170 3,82,267 4,41,665 77.180 18,49,046 14,19,559 77.190 1,50,75,700 1,33,27,102

4,66,70,76,059 4,28,97,94,833 Total

26.4 Credit of accrued interest on consumer security deposit and interest on meter security in respect of permanently disconnectedconsumers (PDC’s) are allowed only at the time of final settlement of the dues.

26.3 Interest on World Bank loan/ APDRP Loans received through State Government has been paid for full year irrespective of date ofreceipt.

LC Limit Opening Charges

Bank Charges on Remittance

Guarantee ChargesOther Bank ChargesBank Commission for Collection from consumer

For the year ended 31 March, 2015 Account Code For the year ended 31

March, 2016

Particulars For the year ended 31 March, 2015 Account Code

Total

Total


Bonds

Finance Charges:-

26.2 :- Other Borrowing Cost

Stamp duty/ Registration Fees

Fee Paid to ROC for raising Authorized Share Capital

Delayed Payment Charges of Power Purchase


Security Deposit to Consumer

Loans from Financial Institutions

Particulars

Interest expense (Refer Note No. 26.1) Other Borrowing Cost (Refer Note No. 26.2)

26.1 :- Interest Expenses

Particulars Account Code For the year ended 31 March, 2016

26 :- Finance Costs

Lease Rental

Total


Loan from Commercial Banks

Particulars

27 :- Depreciation and amortization expense

Depreciation on Furniture & Fixtures Depreciation on Office Equipments

Depreciation on BuildingDepreciation on Civil WorksDepreciation on Plant & MachineryDepreciation on Line & Cable NetworkDepreciation on Vehicles

(Amount in Rs.)

Account Code For the year ended 31 March, 2016


76.000-76.102 31,56,032 31,38,417 76.103 1,25,29,200 1,01,63,000

76.104-76.107 44,16,047 42,91,507 76.108 5,14,92,421 5,55,90,169

76.111, 76.114 2,02,79,244 1,81,22,951 76.112 36,38,917 31,58,217 76.115 36,00,106 -

76.121, 76.124 1,52,18,628 1,01,09,579 76.122 5,93,870 7,80,247 76.123 1,10,19,787 1,52,01,381 76.125 19,893 66,873 76.126 99,08,434 3,03,058

76.131-76.133 8,04,14,863 8,02,33,117 Transaction Fee IEX 76.141 1,79,776 8,02,84,973 Fees Payable To PXIL 76.143 - 36,98,893 News Paper & Magazines 76.150 15,086 30,585

76.136-76.139 12,47,77,794 10,36,16,044 76.151-76.197 34,44,43,811 24,33,47,134 76.210-76.320 7,97,11,890 7,82,22,661

76,54,15,799 71,03,58,806 Less:Admin and other expenses capitalised 76.900 20,42,03,825 16,38,06,394

56,12,11,974 54,65,52,412

79.722 17,55,788 17,55,788 Comp.For Int.Dth.Damage. 79.530-76.531 87,29,160 1,15,90,887 Bad Debts written off dues consumer 79.410 1,02,90,738 25,67,167 Loss Due to Theft of Fixed Assets 79.565 87,68,565 - Provision for Bad and Doubtful Debts 79.470 12,99,50,895

2,95,44,251 14,58,64,737

78.820 79,450 - 78.821 5,54,99,543 16,84,92,226 78.822 9,82,19,633 6,77,03,378 78.823 93,235 2,07,575 78.824 1,22,30,246 3,05,75,745 78.826 2,78,820 - 78.827 65,94,852 1,99,29,001 78.828 48,33,170 18,94,666 78.833 31,14,594 -

18,09,43,543 28,88,02,591 77,16,99,768 98,12,19,740

28.2 Payment to Auditors (Amount in Rs.)



Statutory Auditors 76.122 4,27,500 4,21,350 Tax Auditors 76.122 - 29,214 Cost Auditor 76.122 49,000 35,580 Others 76.122 19,285 2,94,103 Reimbursement of expenses 76.132 98,085 1,36,098

5,93,870 9,16,345

Total (C)

Rebate on Tariff on New Industries

Total (B)

Other Debits Deferred revenue exp.w/off

Rebates allowed To Consumers :

Other Miscellaneous Expenses

Discount to consumers for TP of bills

Concession in Minimum Charges to K.JY.C

Rebate On account of Defective Meters

Total

Particulars

28.1 In the absence of determination of rent of buildings of Nigam occupied by other successor companies of erstwhileRSEB and vice versa neither income nor expenditure has been accounted for during the year.

Sub Total

Total (A)

Rebate allowed by settlement committees Lps/Dps written off

Due to round off of Rupees Rebate to PSL for providing Timers

Grand Total [ (A)+(B)+(C)]

Rebate for supply on specific voltage

Freight & Material Related Expenses

License & Registration fee of Plant & Machinery

Administrative and Other Expenses:


28 :- Other Expenses

Particulars

Rent, Rates & Taxes

Insurance

Payment to Auditors

Telephone,Telex & EPABX Expenses

Payment for Revenue Audit

Vehicle Running Expenses

Security Service Charges

Professional Charges

Legal Charges, Technical Fees

Postage & Telegram

Consultancy Charges

Travelling Exp. - Actual Fare & Other

Service Charges E-AUCTION

(Amount in Rs.)



Income relating to previous year : 65.110-65.900Receipts from Consumer relating to prior period 65.200 13,97,643 (6,28,19,907) Excess Provision for Int. & Fin. Charges 65.700 (27,80,577) Other Excess Provision in prior period 65.800 2,14,48,704 1,26,41,129 Other Income related to prior period 65.900 1,68,09,56,616 (26,16,76,269)

1,70,10,22,386 (31,18,55,047)

Less : Prior period expenses/loss : 83.100-83.840Short Prov.for Power Purchase in prev.yr. 83.100 2,19,66,53,000 61,16,59,445 Operating Exp.of previous year 83.300 (2,50,000) - Employees Cost rel.to prev.yr. 83.500 12,73,526 1,00,36,48,792 Int.& other fin.ch.rel.to prev.yr. 83.700 57,427 2,61,48,865 Material related exp.relating to prev.yr. 83.840 92,896 (37,83,332) Admin & general expenses 83.820 (4,63,18,301) 4,40,00,358

2,15,15,08,548 1,68,16,74,128 (45,04,86,162) (1,99,35,29,175)


Sub Total

Sub TotalTotal

29 :- Prior Period Items

Particulars

30 :- Earnings Per Equity Share (EPS) - Basic & Diluted EPS (Amount in Rs.)



Rs.(32,73,86,55,265) (41,46,12,22,178)

No. 4,31,60,14,472 3,39,17,68,652

Rs. (7.59) (12.22) Rs. 10 10

Details of Weighted Average No. of Shares Outstanding at the end of the year 2014-15 and 2015-16

2015-16 2014-15 2015-16 2014-15 Opening Balance of Shares Outstanding 3,58,74,24,200 1,58,83,46,000 3,58,74,24,200 1,58,83,46,000 Shares issued during the year :- on Dated:-

26-06-2014 7,25,00,600 - 5,54,18,267

16-09-2014 4,83,33,500 - 2,60,86,848

12-05-2014 4,83,33,400 - 1,54,93,172

30-03-2015 12,41,66,700 - 6,80,365

31-03-2014 - 1,70,57,44,000

13-08-2015 1,06,76,82,800 67,67,82,540

16-11-2015 13,54,40,000 5,06,97,486

29-03-2016 13,54,50,000 11,10,246 Total 4,92,59,97,000 1,88,16,80,200 4,31,60,14,472 3,39,17,68,652

Weighted Average No. of SharesNo. of SharesParticulars

Earning Per Share (EPS) (a/b) Face Value per equity share

Unit Particulars

Net Profit after tax as per Statement of Profit and Loss attributable to Equity Shareholders (a) Weighted Average number of equity shares used as denominator for calculating EPS (b)


Basic & Diluted EPS

31 Other Disclosures31.1

31.2

No. of cases

Amount Involved(Rs.i

n crores)

Period to which it relates

196 14.61 1998 to 2016

64 Amount cannot be ascertained

1993 to 2015


1997 to 2016


1999 to 2014


1999 to 2015

1 7.8 2002-03 to 2004-05

1 10.27 2004-05 to 2005-06

1 15.8 2006-07 to 2011-12

10 2.09 2005-06 to 2007-08

6 0.63 2005-06 to 2007-08

1 No Pending Demand

A.Y. 2010-11 to A.Y. 2012-13


(a) Letter of credit of Rs. 1,208,464,000 (Previous Year Rs. 1,138,308,000 ) have been utilized as on 31.03.2016 out of the total letterof credit exposure limit allowed by SBBJ of Rs. 1,300,000,000.(P.Y. Rs. 1,300,000,000)

Claims of interest subsidy for Rs. 15,079,150 (Previous year Rs. 15,079,150) has been lodged on PFC after compliance of terms andconditions of loan and the same is yet to be passed on by them.Contingent liabilities are not provided for in respect of:-

(c) Liability of unexecuted supply amounting to Rs. 422,226,881 (Previous year Rs.524,758,814 /- )

(b) Liability on account of legal cases against the Company pending at various levels of Courts & Departments is as follows:-

Name of the Statute

Rajasthan High Court, Jodhpur

Supremen Court of India, New Delhi

Rajasthan High Court, Jodhpur

High Court Bench, Jaipur

National Commission, New Delhi

Forum where dispute is pending

Pending in Hon'ble Rajasthan High Court, Jodhpur

Pending in Hon'ble Supreme Court, New Delhi.

Pending in Hon'ble Rajasthan High Court, Jodhpur

Pending at High Court Bench, Jaipur.

Pending at Hon'ble National Commission, New Delhi.

(d) As per decision taken in 135th co-ordination committee meeting held on 5th March,2010,the Discom has agreed sum of Rs.26 lacs (PY- Rs.24 lacs) out of Rs. 75 lacs (PY- Rs.70 lacs) of State Renewal Fund & the provision has been kept accordingly. No provision of the balnce amount of Rs. 49 lacs (PY- 46 lacs) has been made.

Rajasthan Electricity Duty 1962 Interest of Electricity Duty Dy. Commissioner Commercial Taxes

Department

Rajasthan Electricity Duty 1962 Electricity Duty Pending in Hon'ble Rajasthan High

Court, Jodhpur

Nature of the Dues

Compensation and Interest

Rev /Lease Rent/Actual Capital Exp/wealth tax/ sales

tax/tariff/revenue/compensation/ED WCC/ service

Miscelleneous

Service/ Compensation/Revenue/safety

majors

Revision/Appeal/

Income Tax Act, 1961 Income Tax Assessment Orders lying pending at CIT(Appeal).

Rajasthan Stamps Act, 1998 Stamp Duty on Loan Decision is pending at State Govt.

Income Tax Act, 1961 TDS and Interest thereonWrit Petitions (10 Nos.) are Pending

before Hon'ble Rajasthan High Court, Jodhpur.

Income Tax Act, 1961 TDS and Interest thereonWrit Petitions (6 Nos.) are Pending

before Income Tax Appellate Tribunal, Jodhpur.

S. No.

1

234

56

7

31.3

31.4

31.6

31.7

31.8

31.9

Raj west Power Limited

CGPL (Compensatory Tariff)PTC (GoHP Wage Revision)

PTC (GoHP)- ULDC Charges

Under observation as matter is subjudicious under regulatory commission/APTELStay from Hon'ble Supreme CourtReply regarding payment from PTC is still awaited.

Reply regarding payment from PTC is still awaited.

66,76,13,647 2,97,810

1,28,780

10,08,51,556

A stay against land situated at barmer khasra No. 1476 has been issued by assistants district collector through summon No. 1283 dated 01.06.2005. Information regarding related parties as required by AS – 18 issued by the ICAI are given below:

1) List of related parties over which control exists – NIL

2) Names of related parties with whom transaction were carried out during the year and description of relationship: (a) Key management personnel :

i) Ms Arti Dogra, MD (4.5.2015 to .31.3.2016)ii) Smt. Kirti Kachhwaha, Director (Finance) (1.4.2015 to 31.3.2016) iii) Sh.Sunil Mehta,Director (Technical)(1.4.2015 to 30.9.2015)iv) Sh.M.R.Vishnoi,Director (Technical)(1.10.2015 to 31.03.2016)

(e) No Mega Volt Ampere Reactive (MVARH) Charges has been charged by RVUN during the FY 2015-16, However, a bill of Rs. 7.28 Crore for the year 2007-08 & 2008-09 has been raised by RVUN during the financial year 2015-16.

(f) Following amount have not been considered for payment due to the mentioned reasons :-

Amount (in Rs.)Name of Power Suppliers

1,47,667 6,616

Reasons

Adani Power

Binani Cement SirohiUltra tech Cement

Under observation as matter is subjudicious under regulatory commission/APTELSchedule not issued by SLDCSchedule not issued by SLDC

2,81,43,91,527

(g) As per clause 7 of RERC regulation 2010 obligation for financial year 2015-16 for purchase of renewable energy (RE)/renewable certificate (REC) was 2325.82 MU (wind - 7.30%, Biomass - 0.90% & Solar - 2% total - 10.20% of Purchase) against which 2185.39 MU (9.58%) has been purchased by the Discom and balance obligation of 140.43 MU amounting to Rs. 47.76 crore (considering pool rate @ 3.4012 per unit) remained as unfulfilled amount.

TOTAL 3,58,34,37,603

(b) Embezellement of Cash done by cashier (consumer's collection not deposited in Nigam's A/C) of Rs. 394,445/- in the office of AEN(B-V), Jodhpur, subdivision of City Circle, Jodhpur out of which Rs. 363,000 has been recovered.

(c) Embezellement of Cash done by E-Mitra, Kiosk, Bamerla (consumer's collection not deposited in Nigam's A/C) of Rs. 629,418/- in the office of AEN(O&M), Dhorimana, subdivision of Barmer and whole amount is recovered.

During the year Provision of Rs. 8,768,568 has been made in respect of Losses of theft of stores amounting to 50% of total theft of Rs.17,537,128. Cash Robbry of Rs. 5,944,986/- in the office of AEN(O&M), Napasar, subdivision of Bikaner Circle. Out of which Rs. 58,07,000 has been recovered & Rs. 137,986 is still to be recovered. FIR has been launched.

ARR & Tariff petition for Financial year 2015-16 of Jodhpur Discom is filed on 28.08.2015 before the Hon'ble RERC. Order of sameis still pending.

Loss by fire occurred on 02.05.2015 in Jodhpur City store amounted to Rs. 11,502,222.78 out of which Rs. 2,209,634 has beenreceived through sale of salvage stock remaining amount has been booked under the head receivables from Insurance Company,but claim is not yet finalized.

(a) Embezellement of Cash of Rs. 3,72,002/- in the office of AEN(O&M), Sangaria, subdivision of Hanumangarh Circle. The full amount along with interest of Rs. 98,824 has been recovered. Total amount Rs. 470,830 recovered.

(d) Embezellement of Cash of Rs. 6,266,794/- in the office of AEN (O&M-I), Sridungargarh, subdivision of Bikaner Circle. FIR has been lodged in police.

31.5

31.10-

-

-

-

-

31.11

31.13

Information pursuant to the provisions of the Companies Act, 2013:

Contribution towards pension CPF/ Gratuity Fund 86,933Total 36,53,895

(b) Details regarding parties referred to in item 2 (a) above : (Amount in Rs.)

Less: Sale of energy through Power Exchange 131.77 33,50,39,689 146.91 44,42,04,513

Salary & Allowances 35,66,962

Units(MU)

Amount(Rs.)

Units(MU)

Amount(Rs.)

Purchase of Energy 22933.94 94,61,98,11,672 22355.35 90,22,61,05,323

Discom would derive benefit through UDAY by way of saving in interest cost, reduction in AT&C and transmission losses, interventions in energy efficiency, coal reform etc.

Further, as per clause 7.2 of OM (UDAY) dated 20.11.2015, JdVVNL issued 9.70% JdVVNL 2031 bonds amounting to Rs. 6703.46 Cr. on 30.03.2016. Out of which Rs. 2815.09 Cr. taken over/repaid under UDAY by GoR on 31.03.2016 and balance of Rs. 3888.37 Cr. remained with Discom as on 31.03.2016.

According to the said scheme, the GoR has taken over JdVVNL’s debt amounting to Rs. 8784.20 Cr. on 17.03.2016, Rs. 2988.48 Cr. on dated 31.03.2016. Further, the Government of Rajasthan taken over 9.95% bonds of Rs. 838.20 Cr. by converting special securities in May 2015, issued under FRP Scheme 2012 treated as taken over under UDAY Scheme. Thus the total debt taken over by GoR under UDAY Scheme amounting to Rs. 12610.88 Cr in FY 2015-16 by issuing Equity of Rs.1831.57 Cr. and Loan under UDAY scheme of Rs.10779.31 crore.

Particulars2015-16 2014-15

Due to continuing support of Government, implementation of UDAY Scheme as well as various measures taken by the company toward improving its operating and financial position, it is expected that the financial conditions would continue to improve in the future. The accounts are, therefore, being prepared on "Going Concern" basis.

Transmission Losses (%) 5.21 5.77

The Ministry of Power, Government of India has notified on 20.11.2015 UDAY (Ujwal Discom Assurance Yojana) Scheme for the Financial Turnaround of Power Distribution Companies (DISCOMs) with an objective to achieve operational and financial turnaround of Discoms with measures envisaged in the scheme. The Tripartite MoUs amongst Government of India, State Government and Jodhpur Discom signed on 27.1.2016 with stipulating the responsibilities of all three stakeholders. The State Government has to taken over 75% Discom debt outstanding as on 30.9.2015 over two years i.e. 50% in FY16 and 25% in FY17.

UDAY (Ujwal Discom Assurance Yojana) Scheme:-

31.12 REC shall be free and fully empowered not to disburse any further assistance or shall have the option to recall the entire financialassistance released by REC, if it is found to its satisfaction that the financial assistance already disbursed has not been properlyutilised or any default committed meeting its obligation and commitment to REC in terms of the provisions of the agreement. In theopinion of the management during the year no circumstances exist which may recall the assistance released by REC.

All assets and liabilities are presented as current or non-current as per the criteria set out in Schedule III of the Companies Act, 2013notified by the Ministry of Corporate Affairs vide notification No S.O. 447 (E) dated 28th February 2011 and S.O. 653 (E) dated 30thMarch 2011. Based on the nature of the products, power generating process and realisation, the Company has ascertained itsoperating cycle of less than 12 months. Accordingly 12 months period has been considered for the purpose of current / non-current

T&D Losses (%) 27.31 28.66

Distribution Losses(MU) 5040.63 5082.42Distribution Losses(%)

23.32 24.29

Net availability after Tr. 21614.91 20927.03

6227.89 6363.83

Energy Sold

Net availability before Tr. Loss

22802.17 94,28,47,71,983 22208.44 89,78,19,00,810

16574.28 97,16,30,46,771 15844.61 79,84,82,21,284

Less: Transmission Losses (MU) 1187.26 1281.41

T&D Losses (MU)

Documents

JODHPUR VIDYUT VITRAN NIGAM LTD. - Rajasthanenergy.rajasthan.gov.in/content/dam/raj/energy... · · 2017-09-16... (JDVVNL/Jodhpur Discom) ... are prepared (Sub-division & Circle