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15 th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMITED

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Page 1: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

15th ANNUAL ACCOUNTS FOR THE YEAR

2019-20

CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMITED

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INDEX

Sl. No Particulars Page No.

1. Board of Directors 1

2. Bankers & Auditors 2

3. 15th AGM Notice 3

4. Explanatory Statement 5

5. Form of Proxy 6

6. Company Profile 7

7. Director’s Report 9

8. Addendum to Director’s Report 50

9. Statutory Audit Report 59

10. Secretarial Audit Report 80

11. Comments of C&AG on the Annual Accounts 84

12. Balance Sheet 85

13. Statement of Profit & Loss Account 87

14. Cash Flow Statement 89

15. Statement of Changes in Equity 91

16. Notes on Finanical Statements (3 to 40) 92

17. General Notes (41 to 59) 140

18. Vital Statistics 157

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 1

BOARD OF DIRECTORS List of Directors (as on the date of AGM)

Shriyuths,

1. Sri. Mahendra Jain, I.A.S Chairman

2. Sri. Manohar M. Bevinamar Managing Director

3. Sri. M.V. Venkatesh,I.A.S Director

4. Sri. Abhiram G Shankar, IAS Director

5. Sri. Chandrashekar Nayak, I.A.S Director

6. Smt. K. Lakshmi Priya, I.A.S Director

7. Sri. N. Siddeshwar, K.A.S Director

8. Sri. K. Siddaraju Director

9. Sri. Kodandapani .D Director

10. Sri. T.R. Ramakrishnaiah Director

11. Sri. T.M. Shivaprakash Director

12. Sri. A. Shivanna Chief Finanical Officer and KMP

13. Sri. Satya Prasad Company Secretary

COMPANY SECRETARY Sri. Satya Prasad

REGISTERED OFFICE

No. 29, Vijayanagar, 2nd Stage, Hinkal, Mysuru - 570017

website: https://cescmysore.karnataka.gov.in/

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 2

CORPORATE IDENTITY NUMBER (CIN) CIN: U40109 KA2004 SGC 035177

BANKERS

1. Canara Bank

2. State Bank of India

3. Bank of Baroda

4. Corporation Bank

5. Axis Bank

6. ICICI Bank

7. Bank of India

STATUTORY AUDITOR M/s Ramesha M Y & Co., Mysuru

COST AUDITOR M/s N S and Associates, Bengaluru

SECRETARIAL AUDITOR

K. N. Nagesha Rao Practising Company Secretary

FCS 3000 CP 12861 PRUI No.I2014KR1122000

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 3

CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMITED (A Government of Karnataka Enterprise)

CIN: U40109KA2004SGC035177 Regd. Office No.29, Vijayanagara 2nd Stage, Hinakal, Mysuru – 570 017.

e-mail:[email protected] Web site :www.cescmysore.org

CESC/ 15th AGM/CS/A/F- 61 /2020-21/12681 Date: 07.10.2020 Enclosed: Proxy form, Explanatory statement.

MEETING NOTICE

NOTICE is hereby given that the 15th Annual General Meeting of the members of the Chamundeshwari Electricity Supply Corporation Limited will be held on Thursday, the 15th October, 2020, at 03.30 P.M. at the Corporate Office, Belaku Bhavana, BESCOM, K.R. Circle, Bengaluru -560001 to transact the following business:

1. ORDINARY BUSINESS:

I. Consideration of financial statements for the F.Y. 2019-20 and the reports of the Board of Directors and auditors.

II. Fixing the remuneration of the Statutory Auditors.

III. Ratification of appointment and fixing the remuneration of Cost Auditors pursuant to Section 148 (3) of the Companies Act, 2013 read with the Companies (Audit and Auditors) Rules, 2014.

2. SPECIAL BUSINESS:

INCREASING THE AUTHORISED SHARE CAPITAL FROM RS. 1000.00 CRORES TO 1250.00 CRORES.

To consider and if thought fit, with or without modification pass the following resolution as Ordinary Resolution.

RESOLVED FURTHER THAT, pursuant to the provisions of section 13,61 and 64 of the Companies Act, 2013 and Rule 15 of the Companies (Share Capital and Debentures) Rules 2014 and in accordance with Article 4 and 37 of Article of Association of company, the Authorized share capital of the Company, be and is hereby increased from present Rs. 1000.00 Crores (Rupees One thousand Crores) divided into 100.00 Crores (One Hundred crores) equity shares of Rs. 10/- each to Rs. 1250.00 Crores (Rupees One thousand two hundred fifty Crores) divided into 125.00 Crores (One Hundred twenty five Crores) equity shares of Rs. 10/- each ranking pari passu with the existing equity shares and the necessary steps be taken for making consequent alteration in the Memorandum of Association and Article of Association of the Company”.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 4

RESOLVED FURTHER THAT, the CFO and Company Secretary, CESC be and are hereby authorized to pay stamp duty and file notice of increase in Authorized Share Capital in e-form No- SH-7 with the Registrar of Companies.”

By the order of the Board

For Chamundeshwari Electricity Supply Corporation Limited

Sd/-

Company Secretary

To: 1. All the Members (Shareholders)- By Name 2. All the Directors- By Name 3. CFO, CGM (I/A), CESC- By Name 4. The Statutory and Secretarial Auditors-By Name 5. M.F

NOTES:

1. A member entitled to attend and vote at the Extra-ordinary General Meeting is entitled to appoint a proxy to attend and vote instead of himself and the proxy need not be a member of the Company.

2. The Company being a Government Company, the Comptroller and Auditors General of India have appointed M.Y. Ramesha & Co., Mysore, as the Statutory Auditors of the Company for the year 2020-21 vide letter no. CA. V/COY/KARNATAKA, CESCL (1) /1062 dated 28.08.2020

3. Since the Company has suffered Net loss during the year, the Board has not recommended the dividends.

Place: Mysuru

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 5

EXPLANATORY STATEMENT PURSUANT TO SECTION 102(1) OF THE COMPANIES ACT, 2013

SPECIAL BUSINESS NO. 01

INCREASING THE AUTHORISED SHARE CAPITAL FROM RS. 1000.00 CRORES TO 1250.00 CRORES.

As required by section 102 of the Companies Act, 2013, an explanatory statement in respect of Ordinary Resolution is given below:

The present Authorised share capital of the Corporation is Rs. 1000.00 Crores comprising of 100 crores of equity shares of Rs. 10/- each. The present subscribed and paid up equity share capital of the Company is Rs. 991.71 crores. Since the Corporation expecting further equity investment from the Government of Karnataka, it was proposed to enhance the Authorised Share Capital from Rs. 1000.00 crores to Rs. 1250.00 crores at 14th Annual General Meeting of the Company held on 18.09.2019. The members at that meeting referred the subject to the Government for its approval. Now, the Government vide its Order No. ENERGY 316 PSR 2020, BENGALURU dated 29.08.2020 accorded approval for enhancing the Authorised Share Capital of the Company from Rs. 1000.00 crores to Rs. 1250.00 crores (Rupees One Thousand Two Hundred Fifty crores only). Hence, the proposal is placed before the members for passing following resolutions.

Hence, if thought fit, to pass with or without modification(s), the following resolution as Ordinary Resolution.

“RESOLVED FURTHER THAT, pursuant to the provisions of section 13,61 and 64 of the Companies Act, 2013 and Rule 15 of the Companies (Share Capital and Debentures) Rules 2014 and in accordance with Article 4 and 37 of Article of Association of company, the Authorized share capital of the Company, be and is hereby increased from present Rs. 1000.00 Crores (Rupees One thousand Crores) divided into 100.00 Crores (One Hundred crores) equity shares of Rs. 10/- each to Rs. 1250.00 Crores (Rupees One thousand two hundred fifty Crores) divided into 125.00 Crores (One Hundred twenty five Crores) equity shares of Rs. 10/- each ranking pari passu with the existing equity shares and the necessary steps be taken for making consequent alteration in the Memorandum of Association and Article of Association of the Company”.

RESOLVED FURTHER THAT, the CFO and Company Secretary, CESC be and are hereby authorized to pay stamp duty and file notice of increase in Authorized Share Capital in e-form No- SH-7 with the Registrar of Companies.”

None of the Directors, Key Managerial Personnel or their relatives are, in any way, concerned or interested (financial or otherwise) in the passing of above resolutions.

Sd/- Company Secretary

Place: Mysuru Date: 07.10.2020

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 6

Form No. MGT-11 [

Proxy form [Pursuant to Section 105(6) of the Companies Act, 2013 and Rule 19(3) of the Companies (Management and Administration) Rules, 2014]

CIN: U40109KA2004SGC035177 Name of the Company: Chamundeshwari Electricity Supply Corporation Limited (CESC). Registered office: No. 29, Vijaya Nagar, 2nd Stage, Hinakal, Mysuru 570017

I/ We being the member of CESC, holding 01 (One) share, hereby appoint

1. Name: ……………. Address: E-mail Id: Signature: ……….., or failing him

2. Name: ……………. Address: E-mail Id: Signature: ………..,

as my/our proxy to attend and vote (on a poll) for me/us and on my/our behalf at 15th Annual General Meeting of members of the Company, to be held on Thursday, 15th October, 2020 at 03.30 P.M. at Corporate Office, Belaku Bhavana, BESCOM, K.R. Circle, Bengaluru -560001 or at any adjournment thereof in respect of such resolutions as are indicated below:

Resolutions No.

1. Adoption of audited financial Statements for the F.Y.2019-20 along with report of directors and auditors

2. Fixing the remuneration of Statutory auditors 3. Ratification of appointment and fixation of remuneration of cost auditors 4. Enhancing the authorized Share capital from Rs.1000.00 crores to Rs.1250.00 crores

Signed this ….. Signature of Shareholder

Signature of Proxy holder(s)

Note: This form of proxy in order to be effective should be duly completed and deposited at the Registered Office of the Company, before the commencement of the Meeting.

Date:07.10.2020

Affix Revenue Stamp

Name of the Member(s): Registered address: E-mail Id: Folio No/ Clint Id: DP ID:

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 7

CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMITED

PROFILE OF CESC Chamundeshwari Electricity Supply Corporation Limited (CESC) with its Headquarters at Mysore, is a Company incorporated under the Company’s Act – 1956 vide GO No. EN 98 PSR 2004 Bangalore dated 19th Aug 2004 duly bifurcating MESCOM in respect of retail supply of electric power for five districts in the State of Karnataka, viz., Mysore, Mandya, Chamarajanagar, Kodagu and Hassan. The District of Madikeri was included in the jurisdiction of CESC as per GOK order dated EN 95 PSR 2005 dated 29.03.06 with effect from 01.04.2006.

The Company’s capital is fully owned by GOK and its Board of Directors are nominated by the Government. The operational area of the Company covers a contiguous area of 27772.82 sq. kms, and serving a population of more than 81.55 Lakhs.

CESC has commenced functioning as Electricity Distribution Company from 01.06.2005. By virtue of Transfer Scheme Rules made under Karnataka Electricity Reforms Act. 1999, distribution system of 33 KV and below along with specified lines, posts and personnel have been transferred to the company from the MESCOM.

THE ADMINISTRATIVE AND OPERATIONAL STRUCTURE

The Chamundeshwari Electricity Supply Corporation has 2 O & M Zones, 04 O & M Circles, 18 numbers of O & M Divisions, 62 Sub-Divisions and 265 O&M Units.

A. The Divisions of N.R. Mohalla, V.V. Mohalla, Nanjangudu, Hunsur and K R Nagar comes under the Administrative control of Mysore O & M Circle with Head-quarters at Mysore.

B. The Divisions of Madikeri, Chamarajanagara and Kollegala comes under the Administrative control of Chamarajanagara-Kodagu Circle with Head-quarters at Mysore.

C. The Divisions of Mandya, Maddur, Pandavapura, Nagamangala and K R Pete comes under the Administrative control of Mandya circle with Headquarters at Mandya.

D. The Divisions of Hassan, Channarayapatna, Arasikere, Holenarasipura and Sakleshpura comes under the Administrative control of Hassan Circle with Headquarters at Hassan.

E. The Company has O & M, Zone headed by Chief Engineer located at Mysore. The O & M Zone with Headquarters at Mysore has the Administrative Control of all the four O & M circles of Mysore, Chamarajanagara-Kodagu, Mandya and Hassan.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 8

F. The Company has O & M, Zone headed by Chief Engineer located at Hassan. The O & M Zone with Headquarters at Hassan has the Administrative Control of One O & M circles of Hassan.

All the Sections, Sub-Divisions, Divisions and Circles as well as O & M Zone works under the administrative control of the Corporate Office headed by the Managing Director. He is assisted by the Director (T) and the Chief Financial Officer.

The Company is dedicated to the business of power distribution, has initiated a number of actions on several fronts. Strategy is being devised to control the distribution losses by strengthening the energy audit system. Further, all efforts are being made to meter every installation in the distribution system, despite hostility by a section of Consumers averse to fixing of meters to their installations.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 9

DIRECTOR’S REPORT FOR FINANCIAL YEAR 2019-20 Dear Members,

The Board of Directors have pleasure in presenting the 15th Annual Report of business and operations of the Corporation, for the year ended 31st March 2020.

The Corporation has successfully completed the Fifteenth year in the business of distribution of electricity. The Corporation is having its registered Office at Mysore City with its jurisdiction comprising the districts of Mysore, Hassan, Mandya, Chamarajanagara and Kodagu.

At a glance the Status of the Company as on 31st March 2020 is as follows:

Area of distribution and Supply (Sq.Km.) 27772.82

District 05

Total Population (as per census 2011) 8155369

Number of sub stations 220 KV, 110 KV, 66 KV ( of KPTCL) 241

Number of 33 KV sub stations 04

Number of Distribution Transformers 139942

Length of LT Lines (in CKMs) 354360.31

Length of 11 KV lines ( in CKMs) 186681.97

Length of 33 KV lines (in CKMs) 80.45

FINANCIAL PERFORMANCE

Particulars For the year ended 31.3.2020 (` in crs)

For the year ended 31.3.2019 (`in crs)

Income

Revenue from sale of power 4,296.79 4103.78

Other income 204.85 171.63

Total income 4,501.64 4275.41

Expenditure

Purchase of Power 3,083.40 3067.79

Employee Benefit Expense 569.09 528.54

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 10

Particulars For the year ended 31.3.2020 (` in crs)

For the year ended 31.3.2019 (`in crs)

Finance Costs 159.88 184.19

Depreciation 234.38 206.01

Other Expenses 314.34 244.65

Total expenditure 4,361.09 4231.19

Profit / Loss before Tax and Regulatory Assets

140.55 44.23

Less Regulatory Income (506.00) (353.68)

Profit/(loss) before tax (365.44) (309.45)

Less:Provision for Taxation 0.14 100.23

Net Profit / Loss for the year (365.59) (209.22)

Other Comprehensive Income

(1.04) (0.13)

Total Comprehensive Income for the year

(366.63) (209.35)

DIVIDEND

The Board has not proposed any dividend for the financial year ended 31st march 2020.

POWER PURCHASE COST

Power purchase cost for 2019-20 has been increased by 0.51 % (1560.70 lakhs) over the previous year mainly due to increase in the allocation of KPCL Hydel Power, RTPS 1 to 7, UPCL & purchase of NCE solar energy.

POWER PURCHASE

During the year 2019-20, the power purchase is 7733.95 MU at a total cost of 3083.40 Crores.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 11

POWER PURCHASE DETAILS

A) CESC is purchasing power from generators as per GOK order No. EN131 PSR 2003 dated 10.05.2005. The power is procured from the following sources during FY 19.20

Central Generating Stations like NTPC, NTPC VVNL, NLC, NPCIL, NTECL, NTPL & NTPC NSM (Bundled Solar Power).

State owned generating stations Viz,

(a) KPCL – Hydel, Thermal.

(b) Raichur Power Corporation Ltd. - Thermal.

Major Independent Power Producer - Udupi Power Company Ltd.

Independent power producers from non-conventional Sources like Wind, Solar & Mini hydel.

Telangana State Power Generation Corporation Ltd., (Priyadarshini Jurala)

Damodar Valley Corporation Ltd.,

Short term & Medium Term (Co-gen).

B) The GOK issues order allocating the energy available from various sources among ESCOMs. The energy allocation to CESC for FY 19-20 as per order No. EN 84 PSR 2019 Bangalore dated 05.03.2019 is as given below.

Sl. No

Source % Share of Allocation Average PP Cost in Ps / Unit

1 KPCL A KPCL Hydel Stations i Sharavathy Valley project 21.9995% 51 ii MGHE 29.9600% 146 iii Gerusoppa 29.9600% 183 iv Kali Valley Project 27.9600% 79 v Varahi Valley project 29.9600% 100 vi Alamatti Dam 29.9600% 186 vii Bhadra Power House 29.9600% 525 viii Kadra Power House 29.9600% 242 ix Kodasalli Dam 29.9600% 164 x Ghataprabha Dam 29.9600% 275 xi Shivanasamudram 29.9600% 131 xii Munirabad Power House 29.9600% 107 b KPCL Thermal Stations

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 12

Sl. No

Source % Share of Allocation Average PP Cost in Ps / Unit

i RTPS Units 1 to 7 2.7305% 477 ii RTPS unit 8 6.3500% 517 iii BTPS unit 1 6.3500% 588 iv BTPS unit 2 6.3500% 727 v BTPS unit 3 6.3500% 782 vi Yermaras TPS 6.3500% 780 2 Central Generating Stations a NTPC RSTP I & II 8.8500% 318 b NTPC RSTP III 8.8500% 305 c NTPC Talcher 8.8500% 239 d NTPC-Simhadri TPS 8.8500% 441 e Vallur 8.8500% 529 f NLC TPS2-Stage 1 8.8500% 332 g NLC TPS2-Stage 2 8.8500% 334 h NLC TPS1-Expn 8.8500% 348 i NLC TPS 2-Expn 8.8500% 484 j NTPL 8.8500% 405 k MAPS 8.8500% 225 l Kaiga Unit 1&2 8.8500% 375

m Kaiga Unit 3&4 8.8500% 375 n Kudan kulam unit 1 8.8500% 420 o Kudan kulam unit 2 8.8500% 420 p DVC Meja TPS 8.8500% 421 q DVC Koderma TPS 8.8500% 411 r Kudgi 8.8500% 558 3 Major IPPs a UPCL 10.0503% 616 4 Minor IPPs

a Co-Generation 100% (Exclusive Purchase)

516

b Biomass 100% (Exclusive Purchase)

525

c Mini Hydel 100% (Exclusive Purchase)

317

d Windmills 100% (Exclusive Purchase)

356

e Solar PV Plants 100% (Exclusive Purchase)

547

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 13

Sl. No

Source % Share of Allocation Average PP Cost in Ps / Unit

f Solar SECI 100% (Exclusive Purchase)

450

5 Bundled Power a NTPC-VVNL -Solar 11.5021% 1053 NTPC-VVNL - Coal 11.5021% 404 NTPC-NSM-Solar 11.6000% 475 NTPC-NSM-Coal 11.6000% 296 6 Short / Medium Term a Medium Term 11.3968% 469 7 Other States (Hydro) a Priyadarshini Jurala 8.8500% 647 b TBHE 8.8500% 90

Comparison of source wise power purchase cost for the year 2019-20 with 2018-19

Sl.No Source

2019-20 2018-19

Energy (MUs)

Cost Average / unit in

`

Energy (MUs)

Cost Average / unit in

` ` in

(lakhs) ` in

(lakhs) 1 KPCL-Hydel 3568.44 30992.76 0.87 2733.32 17159 0.63

2

KPCL-Thermal (incl.of RPCL)

525.11 32852.15 6.26 780.93 47798.72 6.12

3 CGS (Incl of SWR) 1723.82 84332.74 4.89 2321.08 101373.72 4.37

4 IPPs (UPCL) 304.47 22556.74 7.41 244.19 15165.63 6.21 5 NCE 1339.60 53449.32 3.99 1174.72 49945.69 4.25

6

Medium & Short term power purchase

185.64 9037.77 4.87 312.41 13835.32 4.43

7 IEX/APPCL -157.92 -4815.35 3.05 -90.21 -4116.21 4.56

8 Bundled Power

a NTPC NSM 332.68 14221.02 4.27 391.44 15229.55 3.89 b NTPC VVNL 49.89 3154.20 6.32 58.01 3384.71 5.83

9 Captive Power (KSEB)

0.82 62.94 7.66 0.72 51.22 7.11

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 14

Sl.No Source

2019-20 2018-19

Energy (MUs)

Cost Average / unit in

`

Energy (MUs)

Cost Average / unit in

` ` in

(lakhs) ` in

(lakhs)

10 KPTCL Transmission Charges

0.00 38842.29 0.00 0.00 31534.35 0.00

11 PGCIL Transmission Charges

0.00 25592.02 0.00 0.00 21466.9 0.00

12 UI Charges -3.31 185.86 -5.62 -5.33 3091.07 -57.99

13 Other Expenses 0.00 2999.57 0.00

14 Other State

a Priyadarshini Jurala 13.87 529.32 3.82 4.73 683.6 14.45

b TBHE 2.82 71.21 2.52 3.15 0 0.00

15 SLDC Charges

0.00 171.00 0.00 0.00 301 0.00

16 Solar Roof Top

13.39 376.70 2.81 10.23 369.08 3.61

17

Unauthorized Energy (Co-gen under MT)

0.062 0.00 0.00 12.02 0.00 0.00

18 Banked Energy

14.17 55.11 0.39 0.00 0.00 0.00

19 TOTAL 7913.56 314667.37 3.98 7951.41 317273.35 3.99

20 Energy Balancing adjustment

-179.61 -6327.69 3.52 -297.224 -10494.37 3.53

21 Sub Total 7733.95 308339.68 3.99 7654.19 306778.98 4.01

22

Energy balancing adjustment of previous years due to change in quantity & rate

0.00 0.00 0.00 0.00 0.00 0.00

23 Net Energy & Amount 7733.95 308339.68 3.99 7654.19 306778.98 4.01

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 15

NON-SOLAR RPO Sl. No.

Particulars F.Y19-20 F.Y18-19

1 Total power purchase quantum in MU 4177.77 4936.43

2 Non-solar renewable energy purchased under PPA in MU

496.808 552.314

3 Non-solar renewable energy purchased under PPA in MU at APPC

6.320 5.541

4 Non-solar renewable energy purchased under short term/Medium term in MU

185.70 191.685

5 Solar energy purchased in excess of RPO

Nil NA

6 Non solar RPO complied in % 16.185 (T-12%)

14.959 (T-12%)

SOLAR RPO Sl.No. Particulars F.Y19-20 F.Y 18-19

1 Total power purchase quantum in MU 4177.77 4936.43

2 Solar renewable energy purchased under PPA in MU 1019.338 296.185

3 Solar energy from SRTPV installations. 13.388 10.233 4 Solar RPO complied in % 24.719 16.436

5 Solar renewable energy purchased under PPA in MU & SRTPV solar

energy restricted to RPO requirement NA NA

6 Solar energy purchased in excess of RPO considered for Non-solar RPO

NA NA

NOTE: Total Power is excluding procurement from Hydropower as per Fifth Amendment Regulations, 2018 dated 15.02.2018.

With effect from 1.4.2019, energy allocation among ESCOMs has been revised vide GOK notification No. EN84 PSR 2019 Bengaluru dated 05.03.2019. Power Purchase cost is being accounted for and paid as per the above allocation which is reconciled at the end of the financial year based upon actual drawl of energy during energy reconciliation meeting at Transmission Billing Centre, KPTCL. The energy reconciliation among ESCOMs for FY20 is yet to be finalized at Transmission Billing Centre, KPTCL. Hence the details given above are provisional.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 16

TECHNICAL

A) AN OVERVIEW OF THE PERFORMANCE OF CESC IS AS UNDER:

Sl No

particulars Measure 2019-20 2018-19

4 Servicing of

a Drinking Water supply installation

Nos. 692 457

b Ganga Kalyana Schemes

Nos. 2993 3081

5 IP Sets Serviced a New IP Sets Nos. 18464 14682

B) Vendor approval:

The approval is being issued to those firms, who are manufacturing electrical material/equipment’s as per IS/CESC specification. To ensure the quality of the materials supplied to CESC, it is necessary to ascertain the worthiness of the suppliers. Total 125 firms have got vendor approval from CESC. Approved vendor list is made available in CESC website (www.cescmysore.karnataka.gov.in)

C) Outage Management

1. Application that will support the process of 11KV feeder shutdown during the event of unscheduled outage. Unscheduled outage can result because of the loss of a generating units or a loss of a major transmission element.

2. The State Load Dispatch Centre (SLDC) is the central body responsible for balancing the load and supply in the grid. During such event, SLDC is informed about the shortfall in the generation, and the required load relief for the balance of the grid. SLDC then asks each distribution company in the State to curtail the load by shutting down the 11KV feeders, enough to meet the required load relief.

3. SCADA system is installed covering the entire power system of Karnataka up to the 11KV feeder level. This data is collected at the time interval of ten seconds and stored at the time interval of every minute. Looking at the history of outages of feeder that include the outage duration and the number of interruptions, the applications makes the selection of the feeders, so that all feeders over the time have suffered the same duration of outage, as well as the number of interruptions suffered by each feeder.

4. Also during such event, a close coordination is required between State Load Dispatch Centre and Distribution Control Centre at CESC, to Select and shutdown the feeders to provide a load relief required for the grid stability and also for the adherence to the grid code.

5. The application is capable to cover all the feeders in CESC area.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 17

i. Through the interface exposed to CESC, they can access the protocol and modify the priority listing and logic used in the indiscriminate selection of the 11KV feeders to shut down.

ii. The program gives the quantum of load to be shut by CESC by keeping in mind the present quantum of over drawl/under drawl which will be intimated to SLDC about the shutdown of selected feeders.

iii. Communication to relevant stakeholders through SMS & E-mail.

iv. CESC is able to access historic information on the total outage duration, and the number of interruption, on each 11KV feeders in their distribution area.

v. The generation of reports as required by CESC from time to time.

vi. The application software designed is compatible for third party software integration like TRM, PGRS and other relevant system at CESC.

D) Rural Feeder monitoring through National Power Portal (NPP)

Ministry of Power, Government of India has decided to bring data from 11kV Rural feeders to National Power Portal to know the availability and quality of Power supply in Rural areas. As a pilot project, it has been decided that the data from the States including Karnataka where data is already being captured at central location (SCADA) may be immediately brought to National Power Portal. In order to achieve the same, the Master Data is furnished to NIC and after acceptance the Transaction data during the month is also pushed to NPP.

E) Implementation of Outage Management System (Urja-Mitra) in CESC

Urja-Mitra, an initiative of Ministry of Power, Government of India, provides a web based platform for hosting both scheduled and unscheduled outages and dissemination of outage information to consumers with the help of SMS. It also has mobile application facility for both the field staff and for the consumers wherein various features are enabled for facilitating the field staff and the consumers with respect to outages such as hosting, extending, cancelling an outage (field side) and reporting an outage (Consumer Side). It establishes link between call centre, CESC field staff and CESC consumers.

Urja-Mitra is a single platform developed by REC to disseminate all types of Outages in both Urban and Rural areas.

CESC has implemented Urja-Mitra and scheduled outages are being broadcasted through this portal.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 18

F) Public Grievance Redress System (PGRS) in CESC

The consumers of CESC can register electricity complaints 24X7 by reaching CESC Helpline “1912”.

Web based PGRS (Public Grievance Redress System) Software is installed succesfully and working satisfactorily enabling fast complaint registration and redressal at customer care center from 22.09.2015.

The website address is http://www.cescmysorepgrs.com. Provision of consumer complaints registration through various sources like; helpline, SMS, Email, Web, Whatsapp, Twitter, Facebook and Retrieving of consumer history is available in the software.

A complaint received at customer care center will be registered immediately in the software and system generated docket numbers are intimated simultaneously to consumers and to the concerned sub divisional officer / section officer or local service station automatically via SMS to their mobile numbers.

Once the complaint is resolved, the status of complaint will be updated by concerned sub divisional officer / section officer / local service station or customer care executive, on confirmation from the complainant and the docket will be closed. The consumers can also track the status of their complaint through online.

CESC Helpline “1912” is made toll free from 06-07-2016. PROJECTS

ON GOING WORKS: De-centralized Distributed Generation (DDG):

Ministry of Power, Government of India has formulated Decentralized Distributed Generation (DDG) under DDUGJY (Erstwhile scheme under XII plan RGGVY scheme) for providing electricity to remote villages / habitations coming under forest area where electricity grid connectivity is not feasible and cost effective. The object of this scheme is to provide house lighting, street lights and drinking water supply connections through solar power plants for attaining goal of providing access to electricity to all households as per National Electricity Policy. CESC has identified and prepared DPR for Off Grid Electrification of 66 un-electrified habitations including 6 UE Villages covering 2872 BPL Households.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 19

Project Cost awarded : ` 27.65 crores Completion period is extended till 31-12-2020

Off-Grid (Micro grid) PV Solar System: Present Status as on March 2020:

Under this scheme, 29 Numbers of habitations including 04 Nos. of UE villages through Off-Grid (Micro grid) PV Solar System covering 1539 BPL Households were awarded in 4 packages to M/s Naviya Technologies, Mumbai on 28.02.2018 with a time period of 9 months. Total Award amount is Rs.20.66 Crores. 17 Nos of Hamlets which includes 04 UE villages and 1343 BPL Households are commissioned and balance BPL Households are under progress and will be completed by December-2020. Due to COVID-19 pandemic, extension period is requested till 31.12.2020 & Closure by 31.03.2021. Completion period is extended by MoP/ REC till 31.12.2020. Mini grid Scheme: Medaganane hamlet

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 20

Stand Alone Solar PV Module Rooftop System.

Under this scheme, 37 Nos of habitations including 02 Nos. of UE villages through Stand Alone Solar PV Module Rooftop System covering 1233 BPL Households were awarded to M/s Deepa Solar System Pvt. Ltd, Bangalore for Rs.6.99 Crores on 21.01.2017 with time period of nine months. 27 Nos of Hamlets which includes 02 UE villages and 774 BPL Households are commissioned and balance BPL Households are under progress and will be completed by December-2020. Due to COVID-19 pandemic, completion period is extended till 31.12.2020.

Integrated Power Development Scheme (IPDS)

Integrated Power Development Scheme (IPDS) is being implemented in Mysore, Chamarajanagar-Kodagu, Mandya and Hassan circles covering total 33 statutory Towns in the jurisdiction of CESC.

The main objectives of the project are;

i. Providing reliable and quality power supply in an efficient manner in urban areas.

ii. Efficient management of Distribution sector in urban areas.

iii. AT & C loss reduction as per trajectory finalized by MOP.

iv. Ministry of Power, GOI has sanctioned the IPDS works vide Ltr No:

1. 26/1/2014-APDRP dated 03.12.2014 under Central Government Scheme, DPR cost of Rs.170.03 Crores

2. Additional DPR sanctioned vide Ltr No: 2016: Karnataka: CESC / 054060 / 01.02.2018 for Rs.8.14 Crores.

3. DPR sanctioned for implementation of ERP vide Ltr No. IPDS : CESC : KARNATAKA / 054072 / 01.02.2018 for Rs.4.33 crores.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 21

Project covers 33 towns viz., Mysuru,Nanjangud, T.Narasipura, Bannur, Hunsur, K.R.Nagara, Periyapatna, H.D.Kote, Saraguru, Chamrajangara, Kollegala, Gundlupete, Hanuru, Yalanduru, Madekeri, Somavarapet, Virajpet, Kushalanagar, Mandya, Maddur, Malavalli, Pandavapura, Srirangapatna, Krishnarajapet, Nagamangala, Hassan, Arasikere, Channarayapatna, Alur, Belur, S.K.Pura, H.N.Pura and Arakalagud.

The details of DWA issued as follows;

Circle Name

Awarded Agency

Awarded

amount (in Crores)

DWA issued date/

Target Date

Mysore

M/s. Sanghamitra Constructions Andhra

Pradesh

35.74

13.02.2017 / 12.02.2019

C.R.Nagara-Kodagu

M/s. Sanghamitra Constructions Andhra

Pradesh 39.08 13.04.2017 /

2.04.2019

Mandya M/s. Skilltech Engineers & Contractors Pvt Ltd.,

Mysore 37.94 09.03.2017/

08.03.2019

Hassan M/s. Pavani Controls & Panels Ltd., Telangana 28.52 13.02.2017/

12.02.2019 Solar roof top-

CESC M/s. Navya Technologies

Mumbai 15.14 09.03.2017/ 20.02.2018

Metering-CESC M/s. Santosh Ele Mysore 25.48 25.10.2017/ 24.10.2019

Additional Solar roof top-CESC

M/s. Navya Technologies Mumbai 8.28 24.05.2018/

23.02.2019 ERP - HRMS (Entire CESC)

M/s Idea Infinity IT solutions 7.06 01.06.2018/

31.05.2021

Total 197.24

Status as at the end of March-2020:

The Detailed Work Awards (DWA) are issued for all four circles for execution of Strengthening of distribution system works, providing solar roof top on Government buildings and Metering Works.

Strengthening of distribution system works: Out of awarded 4 circles works are completed in Mysore, Mandya and Hassan circle and declared in march-2019 and Chamrajanagar-Kodagu circle is completed & declared in Dec-2019.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 22

Providing solar roof top on Government buildings: Work in all awarded 343 Sites / 1715Kwp are completed.

Metering Works: Work is completed in all circles.

Additional IPDS SOLAR ROOF TOP :

Work in all awarded 431Sites / 1091Kwp are completed.

ERP (HRMS):

It is awarded to M/s. Idea Infinity It Solutions Pvt Ltd Bengaluru on 01.06.2018 for amount of Rs.7.08 Crores with time period of 3 years i.e. 31.05.2021. Human resource management System is implemented in CESC.

System Strengthening:

Solar Roof Top:

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 23

Metering:

Deen Dayal Upadyay Grameena Jyothi Yojane (DDUGJY):

Govt. of India has launched Deen Dayal Upadyay Grameena Jyothi Yojane for the rural areas with the following activities:

• Separation of agriculture and non-agriculture feeders.

• Strengthening and augmentation of sub-transmission and distribution.

• Rural electrification (including SAGY- Sansad Adarsh Grameena Yojana)

• Metering

As per guidelines issued by Ministry of Power, Government of India, DPR amounting to Rs.278.89 Crores for 5 districts of Mysuru, Mandya, Chamarajanagar, Kodagu & Hassan is sanctioned.

The details of District wise and activity wise amount is as detailed below:

(` in Cr.)

District SAGY Access

to RHHs Feeder

Separation

System Strength

ening Metering Total

cost PMA

charges

Total cost including

PMA

Mysuru 2.83 3.30 27.59 0.71 25.50 59.93 0.30 60.23

Kodagu 0 6.00 5.62 1.00 3.50 16.12 0.08 16.20 Chamaraja

0 6.00 20.55 1.01 22.28 49.84 0.25 50.09

Mandya 0 3.25 44.51 0.75 34.48 82.99 0.41 83.40

Hassan 0.59 10.96 25.07 2.59 30.80 70.01 0.35 70.36

Total 3.42 29.51 123.34 6.06 116.56 278.89 1.39 280.29

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 24

The details of DWA Issued are as follows:

District Contractor Name DWA date / target date

DWA Amount (` In Crores)

Mysuru M/s Bajaj Electricals Ltd., Mumbai

13.2.17/ 12.02.19

38.89

Kodagu M/s TV Subbaiah, Hubli 13.3.17/ 12.02.19

13.89

Chamarajanagar M/s Pavani Controls & Panels Ltd., Hyderabad

28.2.17/ 27.02.19

29.20

Mandya M/s Skilltech Engineers & Contractors Pvt Ltd., Mysore

09.03.17/ 08.03.19

58.56

Hassan M/s Bajaj Electricals Ltd., Mumbai

02.03.07/ 01.03.19

41.18

Metering all 5 districts

M/s Rajashree Electricals, Davanagere

27.11.17/ 01.11.19

109.82

Total DWA cost 291.54

Status as at the end of March, 2020:

Strengthening of distribution system works: All the activities such as System strengthening, Feeder Segregation & Rural House Holds Electrification works are completed in Mandya & Kodagu Districts. whereas all works are completed in Mysuru, Hassan and Chamarajanagar Districts except Feeder Segregation which will be completed by December - 2020.

Metering Works: It covers DTC metering, Replacement of consumer meters from electro mechanical meters with static meters & shifting of consumer meters from inside to outside the houses. All works are completed. Completion period is extended by MoP/REC till December- 2020

System Strengthening

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 25

Metering

Saubhagya:

For electrifying un-electrified households under the concept of “Power for All” Govt. of India sponsored “Soubhagya scheme” (Pradhan Mantri Sahaj Bijli Har Ghar Yojana) is introduced in CESC.

Details of the Project:

a) To extend the grid conectivity up to the last mile and to provide electrification to all unelectrified rural household.

b) Rural places where there is no access to grid connectivity are electrified using Microgrid solar Photovoltaic (SPV).

c) Grid connectivity till the last mile and electrification of BPL unelectrified households in urban areas.

Govt. of India sponsored scheme “Saubhagya” (Pradhan Mantri Sahaj Bijli Har Ghar Yojana) is sanctioned in CESC jurisdiction of Kodagu district with Award amount of Rs.16.98 Crores.

Status as at the end of March-2020:

4138 HHs internal wiring is completed and additional infrastructure works is under progress.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 26

Implementation and Material Management and Other Software Modules (MMS):

Software Development, customization, deployment, implementation of web based Material Management solution and android based mobile application along with supply of required hardware, manpower, support and maintenance for a period of three year is awarded to M/s. Idea Infinity IT Solutions (P) Ltd., Bangalore with a project cost of Rs 9.96 Crores.

Status as at the end of March-2020:

Go-Live Declared on 28.9.2016 and is under maintenance period.

Implementation and Maintenance of Financial Accounting Management and Other Software Modules (FAMS):

Software Development, customization, deployment, implementation, integration of web based Financial Accounting software, Project Management software and android based mobile application along with supply of required hardware, manpower, support and maintenance are awarded to M/s Idea Infinity with Project Cost of Rs 9.88 Crores.

Status as at the end of March-2020:

Go-Live declared on 22.2.2018 and is under maintenance period

Model Sub division works.

KERC has approved under CAPEX for Rs.340 Crores for Execution of Model Sub division works.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 27

Scope of works:

1.11KV link lines / New feeders Conversion overhead lines by UG cables-11KV feeders / LT lines / services

Mains Providing DAS compatible RMUs. LT AB cables in hazardous locations. Providing additional transformers and Compact substations.

DWA details are as follows:

Package Name of Sub-division Name of Agency

Awarded amount in crores

DWA date / Target Date

1 Central Zone Sub-division of NR Mohalla Division, Mysore.

M/s Asian Fab Tech, Bangalore

162.33 08.02.2018/ 07.02.2020

2

N R Mohalla, Hootagally and Kuvempunagar sub divisions of N R Mohalla / V V Mohalla Divisions in Mysore

M/s L&T, Bangalore 159.81 15.02.2018/

07.02/2020

3

Supply and Installation of HRC fuse switch based LT Feeder Pillar Boxes for above model subdivisions works in CESC.

M/s Sealwel corporation Pvt Ltd. Hyderabad

47.31 28.02.2018 / 27.02.2020

Total 369.45

Status as at the end of March-2020:

The work is under progress in Central Zone, NR Mohalla, Hootagalli and Kuvempunagar subdivisions. The progress of the project is 70%.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 28

Integrated Power Development Scheme (IPDS) IT Phase-II

Information Technology (IT) enablement in 21 towns, Data Centre (DC) hardware and software refresh with up gradation of applications under the following packages are being implemented under Integrated Power Development Scheme (IPDS) with BESCOM as nodal implementing agency.

CESC is implementing IPDS IT Phase –II project in order to achieve reliable energy accounting on sustainable basis and reduction of AT&C Losses as per the trajectory finalized by MoP.

The main objectives of the project are:

1. Extending the IT enabled system developed under RAPDRP, Part-A to the towns having population of 5000 and above.

2. Reliable measurement of AT&C loss.

3. Providing IT infrastructure to RAPDRP towns.

4. Augmentation to the existing RAPDRP infrastructure.

5. Asset mapping of entire distribution system at and below 11KV voltage levels

6. Automatic data logging for all distribution transformers and feeders.

7. Adoption of IT application for meter reading, billing and collection.

The list of existing RAPDRP towns and proposed IPDS towns are as follows:

District Name of RAPDRP Town Name of IPDS Town

Mysore

Mysore T Narasipura

Nanjangud Bannur

Hunsur Sargur

KR Nagar H.D Kote

- Periyapatna

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 29

District Name of RAPDRP Town Name of IPDS Town

Chamrajnagar Chamrajnagar Gundlupet

Kollegala Hanur - Yalandur

Kodagu Madikeri Somvarpet

- Virajpet - Kushalnagar

Mandya

Mandya Nagamangala Malavalli Maddur

- Pandavapura - K.R.Pet - Srirangapatna

Hassan

Hassan Alur CR Patna Belur Arsikere Sakaleshpura

- H.N.Pura - Arakalagudu

The Major modules as part of IPDS IT Phase-II scheme are: • Meter Data Acquisition • Energy Audit • New Connection • Disconnection & Dismantling • Development of Commercial Database of Consumers • Metering • Billing • Collections • Centralized Customer Care Services • Web Self Service • Asset Management • Maintenance Management • GIS based customer Indexing and asset mapping • GIS based integrated network analysis module • Management Information System

• System Security Requirement

• Identity and Access Management system

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 30

Status of different packages of the project, CESC portion of cost/grant is shown in the following table :

Sl. No

Scope of the work

Name of the

awarded agency

Date of award and

Completion period

Awarded cost in Cr Rupees

GoI grant in Cr Rupees

1

DC hardware and software refresh with upgradation of applications and migration of RAPDRP Part-A and IPDS IT Phase -II town data along with FMS and hosting DRC on cloud

M/s Infinite

Computer Solutions

(India) Ltd, Haryana

26.03.2020

24 months from the date of

intimation

25.19

4.09 Grant and 0.03 for Project Management

Agency

2

Supply, installation ,

Solution engineering , commissioning and maintenance of modems for HT/BM/DTC/Feeder installations (Excluding BESCOM)

M/s Analogics Tech India

Ltd., Hyderabad

30.03.2020

30.12.2020

1.75

3

GIS based Asset Mapping, Survey, and Digitization and Integration of Consumer Indexing data under IPDS IT Phase-II implementation.

M/s Cyber SWIFT

Infotech Pvt., Ltd., Kolkata

30.03.2020

30.09.2021

1.59

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 31

The following package is to be tendered by BESCOM:

Sl. No

Scope of the work

Name of the

awarded agency

Date of award and Completion

period

DPR cost in Cr Rupees

1

IPDS Towns IT Infrastructure (Supply & installation of IT infrastructure (such as router, switches, PC, Printer etc)

Tendering under progress 4.83

COMMERCIAL

The circular is issued from Corporate Office about safety precautions to be adopted to prevent the electrical accidents. The circular no GM(coml) / DGM(coml) / AGM (coml) / F-02 / 20-21 / cys-171 dtd:13.05.2020 is issued from Corporate Office.

It is observed that now-a-days the no of electrical accidents are increasing in CESC jurisdiction. So that the circular is issued to follow the directions of safety measures. The detailed instructions are given to follow the safety precautions to the maintenance staff as per the circular issued.

The power man Kaipidis are issued to all the levels of power man to follow the safety measures and to avoid the electrical accidents in CESC, jurisdiction.The 10000 numbers of power man kaipidis are issued to concerned O&M circles and directed to keep the power man kaipidis are in sufficient numbers.

Use of safety equipment’s of HT/LT Detector, Rubber hand gloves, power

man Rubber shoes, safety belt, Line tester, Helmet, Ladder etc. and follow the safety procedures while working on lines like earthing on both sides of working zone and arrangements are made to keep the safety equipment’s are available in sufficient numbers in the concerned offices without fail.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 32

The circular issued are essential to create the awareness of safety measures /precautions to avoid the electrical accidents to the necessary concerned staff and consumer/general public.

The accidents are occurred to power man / staff, public / consumers and Animals are considered, generally the accidents are occurred due to negligence of staff / public and lack of supervision / neglect of safety measures in electrical network.

The circular is issued to educate the general public and staff regarding the safety precautions to be taken to avoid the electrical accidents.

The 800 Nos. of Grahakara kaipidis are issued to all the O&M divisions of CESC jurisdiction to distribute to the consumers.

CESC, Mysore initiated the monitoring of open access consumers in CESC Jurisdiction from Nov-2016. The 15 minute time block billing methodology was approved by KERC and the same was adopted by other ESCOMs.

Till date, all the open access consumers in CESC jurisdiction who are importing power from IEX, have been billed using 15 minute time block schedule and consumption data.

FY Total HT

Sales

Captive Consu

mp- tion

Group Captive

Consumption

Non-Captive

Consumption

Total W&B

Energy Consumed

IEX Consumption

Total Open

Access Sales

Percen tage of

OA Sales WRT Total

HT sales

A B C D

E=B+C+D

F G=E+F H

FY- 15 1362.34 14.965 0.289 56.049 71.303 58.222 129.526 8.68

FY- 16 1413.37 11.732 26.130 34.629 72.491 186.086 258.577 18.30

FY-17 1291.46 15.249 89.605 50.227 155.081 301.184 456.265 35.33

FY-18 1342.74 19.293 151.793 70.72 241.806 254.999 496.805 37.00

FY- 19 1492.14 36.723 201.91 153.53 392.163 165.659 557.822 37.38

FY- 20 1567.23 58.30 243.92 206.04 508.264 132.80 641.067 40.90

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 33

With this methodology, 21.035 MUs of inadvertently banked energy are forfeited (from Nov-2016 to Mar-2020) which amounts to ` 14.105 Crores. Further, the IEX sales among CESC consumers have declined from 300MUs in FY-17 to 130MUs in FY-20 (Reduction of 57%).

CESC Mysore, started the process of monitoring Group Captive Conditions and

formulated the procedure to be followed for monitoring Conditions to be satisfied by Group Captive Generators, as per Rule 3 of Electricity Rules, 2005 for FY-18 in May-2018. The same was approved by KERC and other ESCOMs of Karnataka were directed to follow the same.

In CESC Mysore, it was found that out of 10 Group Captive Generators (GCG) wheeling energy to CESC Consumers, 9 GCGs did not meet the conditions prescribed in Electricity Rules and hence, the energy wheeled was considered as non-captive energy.

This meant that the Consumers procuring power from default group captive generators were liable to pay Cross Subsidy surcharge and difference in Electricity Tax. As on date total sum of Rs. 26.26 Crores was demanded and an amount of Rs.12.39 Crores is collected and the remaining consumers have filed a petition before KERC.

CESC Mysore at present is in Energy Surplus condition and since Renewable energy is under must-run status the excess energy is being sold in Power Exchange (IEX) by PCKL on behalf of CESC Mysore.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 34

Accidents for the year 2019-20

Sl.No

Name of the

Divison

Departmental

Non-departmental

Animals

Total Fatal Non-Fatal Fatal Non-

Fatal

Mysore O & M Circle

1 NRM 1 5 4 4 5 19

2 VVM 0 1 1 2 4 8

3 Nanjanagud 0 6 7 2 10 25

4 Hunsur 0 0 5 4 7 16

5 KR Nagar 0 1 3 0 5 9

Circle Total 1 13 20 12 31 77

Chamarajanagar & Kodagu Circle O & M

6 Chamarajanagar 0 1 5 6 12

7 Kollegala 0 0 3 4 2 9

8 Madikeri 1 3 6 3 11 24

Circle Total 1 4 14 7 19 45

Mandya O&M Circle

9 Mandya 0 0 2 1 1 4

10 K.R. pete 0 0 3 0 2 5

11 Maddur 0 1 4 4 8 17

12 Pandvapura 0 0 3 0 6 9

13 Nagamangala 0 1 1 1 3 6

Circle Total 0 2 13 6 20 41

Hassan O & M Circle

14 Hassan 0 0 4 1 5 10

15 Sakaleshpura 0 2 3 1 12 18

16 Holenarasipura 0 2 2 2 5 11

17 Chennarayapatna 0 0 1 0 2 3

18 Arsikere 0 0 4 2 3 9

Circle Total 0 4 14 6 27 51

CESC TOTAL 2 23 61 31 97 214

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 35

CESC Vigilance activities:

Achievement of Vigilance Wing during 2019-20: LEVEL-1,2,3&4 (COG CASES

ONLY)

Sl No Particulars 2019-20 1 No. of Installations inspected 35272 2 No. of Cognizable cases 712 3 BBC raised in Cognizable cases in Rs. 6245585 4 BBC collected in Cognizable cases in Rs. 5968031 5 Balance (3-4) 277554 6 Compounding charges levied in Rs. 2781000 7 Compounding charges collected in Rs. 2750000 8 Balance (6-7) 31000 9 No. of miscellaneous cases booked 767 10 BBC raised in Miscellaneous cases in Rs. 66768526 11 BBC collected in Miscellaneous cases in Rs. 136122267 12 Balance (10-11) (-)69353741

13 Total BBC raised in Cognizable, Miscellaneous & Compounding levied in Rs. 75795111

14 Total BBC collected in Cognizable, Miscellaneous & Compounding in Rs. 144840298

15 Units pilfered in Cognizable cases 471327 16 Units pilfered in Miscellaneous cases 5640341

CORPORATE GOVERNANCE

The Board of CESC believes and supports Corporate Governance practices of a high standard, ensuring observance of these principles in all its dealings. All the Directors take active part in the proceedings of Board and Sub-Committee meetings which add value in the decision making process. The non-functional directors receive sitting fees for Board / Sub-committee meetings attended by them.

The meetings of the Board of Directors are scheduled in advance for which notice is given to each Director in writing. The agenda and other relevant notes are circulated to the Directors in advance.

1. Change in the composition of directors or Key Managerial Personnel during the year

During the financial year 2019-20, following changes have taken place.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 36

a) Directors & Key Managerial Personnel who were appointed:

Sl. No. Name of the Director Designation Date of appointment

1. Sri. Mahendra Jain, I.A.S., Chairman 24.06.2019 2. Sri. Shivaprakash T.M Director 18.07.2019 3. Sri. D. Kodandapani Director 25.07.2019 4. Sri. Pavan Kumar Malapati, I.A.S., Director 03.09.2019 5. Sri. Prakash G.T Nittali, K.A.S., Director 03.09.2019 6. Sri. M.T. Manjunath Director (Tech) 21.11.2019 7. Sri. Abhiram G Shankar, I.A.S., Director 25.02.2020 8. Dr. M.V. Venkatesh, I.A.S., Director 25.02.2020 9. Sri. K.Siddaraju Director 25.02.2020 10. Smt. Lakshmi Priya, I.A.S., Director 25.02.2020

b) Directors & Key Managerial Personnel who were Demitted office:

Sl. No. Name of the Director Designation Date of Demitting

1. Sri. P. Ravikumar, I.A.S., Chairman 24.06.2019

2. Sri. A.N. Jayaraj Director 18.07.2019

3. Sri. K.C. Nityananda Director 25.07.2019

4. Sri. Aftab Ahmed Director (Tech) 31.08.2019

5. Sri. K.V. Shivakumar Director 30.11.2019

6. Sri. Chandrashekar Nayak,I.A.S., Director 25.02.2019

7. Smt. Manjushree, I.A.S., Director 25.02.2019

The Corporation is placing on record its gratitude for the valuable guidance provided by the Directors.

2. During the financial year 2019-20, 5 Board Meetings took place as detailed below:

Sl.No Meeting No. Held on 1. 73rd 17.05.2019 2. 74th 07.08.2019 3. 75th 11.09.2019 4. 76th 18.09.2019 5. 77th 16.01.2020

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 37

3. Board Sub Committees

The Sub-Committees of the Board were constituted to give more focused attention on important issues.

A. Purchase Committee

The Purchase Committee was formed to consider all cases of purchases whether for Projects or award of Station / Line works or any other works and all matters relating to such purchases as per prevailing delegation of financial powers.

The composition of the purchase committee as on date of report is as below:

Sl. No Member Designation

1 Managing Director, CESC, Mysore Chairman

2 Director (Technical), CESC, Mysore Member

3 Chief Engineer, (Ele) KPTCL, Mysore Member

4 Company Secretary Convener

During the financial year 2019-20, 5 Purchase Committee meetings took place as detailed below:

Sl.No Meeting No. Held on 1 101st 14.05.2019 2 102nd 31.08.2019 3 103rd 30.11.2019 4 104th 02.01.2020 5 105th 14.01.2020

B. Audit Committee

The composition of the Audit committee as on date of report is as below:

Sl. No Member Designation

1 Director (Transmission), KPTCL, Bangalore. Chairman

2 Director (Technical), CESC, Mysore. Member

3 Deputy Secretary (Budget and Resources), Finance department,

Government Of Karnataka. Member

4 Company Secretary Convener

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 38

The Audit Committee has adequate powers and terms of reference to play an effective role as mentioned in Companies Act which includes:

a) Discussions with the Auditors periodically about Internal Control System and the scope of audit including observations of the Auditors.

b) Review of the Annual Financial statements before submission to the Board.

c) Ensure compliance of internal control systems.

d) Investigation into any of the matters as may be referred to by the Board.

e) Financial and Risk Management Policies and Fraud and Fraudulent Risks.

f) Review of annual capital, revenue and store budgets before being placed before the Board for approval.

g) Review of programmes of finalization of annual accounts for timely completion of audit and approvals.

h) Review of adequacy of internal controls to review reports on inventory, completion reports of capital works, standards and specifications wherever applicable.

i) Review of Internal Audit paras.

j) Review of AG Audit paras.

k) Review of disciplinary cases.

l) Review of Vigilance activities, MRT, TAQC Wings and write offs.

m) Review of power purchase costs.

n) Review of borrowings.

o) Discussions with Statutory Auditors and Cost Auditors regarding their reports.

p) Any other matters as may be referred to by the Board.

During the financial year 2019-20, Audit Committee meeting took place as detailed below:

Sl.No Meeting No. Held on

1. 19th 07.08.2019

C) Corporate Social Responsibility Committee:

The Corporate Social Responsibility Committee (CSR) has been formed in accordance with Section 135 of the Companies Act, 2013 and the Companies

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 39

(Corporate Social Responsibility) Rules, 2014 notified by the Ministry of Corporate Affairs, Government of India.

The composition of the CSR committee as on date of report is as below:

Sl. No Member Designation

1 Managing Director ,CESC, Mysore Chairman

2 Director (Technical), CESC, Mysore Member

3 Chief Engineer, (Ele) KPTCL, Mysore Member

4 Company Secretary Convener

CSR policy of the Corporation was approved at 65th Board Meeting held on 21.09.2017. The Brief outline of the policy is given below:

CESC CSR targets inclusive growth of all stakeholders under the following categories mentioned in schedule VII of the Companies Act, 2013 as under:

• Education, including consumer education

• Environment and wild life protection

• Promotion of sports and youth empowerment Promoting of health care awareness among rural people.

• Welfare of SC/ST and other backward class and minorities

• Any other additional item under Schedule VII of the Companies Act, 2013 as may be prescribed from time to time.

Weblink of the policy is available at : http://cescmysore.karnataka.gov.in/

The Corporation has suffered average net loss during preceding three years. Hence, the CSR budget not allocated.

D. Nomination and Remuneration Committee:

Pursuant to the Ministry of Corporate Affairs Notification No. G.S.R. 463 (E) dated: 05.06.2015, Sub-Sections (2),(3) and (4) of Section 178 of the Companies Act, 2013 shall not apply to Government Company except with regard to appointment of senior management and other employees.

All Staff matters including eligibility criteria for appointment, mode of selection of candidates, service conditions etc. are laid down in the Employees Service Regulations and Recruitment and Promotion Regulations of the company which, including amendments from time to time, were adopted by the Board as per the R & P Regulations of KPTCL. In view of the above, separate Committee was not constituted.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 40

E. Borrowing Committee:

The Borrowing Committee of the Corporation was dissolved vide Office Order No. CS/A/F-31/2020-21/7454 dated: 05.08.2020 as per the resolutions of 78th Board Meeting held on 25.06.2020 and all borrowings proposals will be placed before the Board for consideration and approval.

4. MGT-9 Extract of Annual Return

Pursuant to Section 92 (3) and 134 (3) of the Companies Act, 2013 and Rules 12(1) of the Company (Management and Administration) Rules, 2014. The extract of the annual return (Form MGT-9) is available in the website of the Company (http://cescmysore.karntaka.gov.in/)

5. Secretarial Auditors:

The Board of CESC has appointed M/s K N Nagesha Rao, Practicing Company Secretary, Bangalore, as Secretarial Auditor for the financial year 2019-20 as per the provisions of Section 204 of Companies Act, 2013. The said auditors have completed the audit and submitted their report as per statutory requirements. The Secretarial audit report for the F.Y. 2019-20 and Management reply for their observations / comments is enclosed as Annexure – 1

6. Statutory Auditors:

Pursuant to the provision of Section 139 of the Companies Act, 2013 and the Rules made thereunder, the Comptroller & Auditor General of India have appointed M/S. Ramesha M.Y. & Co., Chartered Accountants, Mysuru as the statutory auditors for the year under report.

7. Cost Auditors:

The Board of CESC has appointed M/s. N S and Associates, Bengaluru as Cost auditors for auditing the cost accounts of CESC for the FY 2019-20 as per the provisions of section 148 of Companies Act 2013.

8. Directors’ Responsibility Statement:

Pursuant to Section 134(3) (c) of the Companies Act, 2013, the Directors wish to state that to the best of their knowledge:

i) In the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to material departures;

ii) Accounting policies have been selected and applied consistently and made judgements and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Corporation at the end of the financial year and of the profit or loss of the Corporation for that period;

iii) Proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act,

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 41

2013 for safeguarding the assets of the Corporation and for preventing and detecting fraud and other irregularities;

iv) Annual accounts have been prepared for the financial year ended March 31, 2020 on a going concern basis.

v) Devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.

9. Declaration by Independent Directors

As per Ministry of Corporate Affairs notification number G.S.R. 463(E) Dated 5th June, 2015, section 149 (6) (c) of the Companies Act, 2013 shall not apply to Government Companies.

The proposal for appointment of Independent Directors was submitted to the Government. The reply of the Government is awaited.

10. Risk Management

The Company being an electricity distribution company is regulated by the guidelines/instructions of KERC. The Board reviews the internal and external risks and implements the risk mitigation steps from time to time.

The company has exposure to the following risks from its use of financial instruments:

a) Credit Risk:

Credit risk is the risk of financial losses to the company if a customer or counterparty to a financial instrument fails to meet its contractual obligation and arises principally from the Company's trade receivables, employee loans and deposits with Banks and others.

Trade receivable majorly comprises sundry debtors for sale of power from various classes of consumers and Receivable from other ESCOMs. Risk element involving sundry debtors is adequately covered by security deposit held against such consumers by way of collection of 2 months minimum deposit (as per mandatory stipulation of regulatory governance). Other major contributor of receivable is from inter ESCOM energy balancing, all being sovereign government flagship organizations risk element of turning those to bad debts is not foreseen.

The Company has diversified its bank deposits and placed the same only with reputed and creditworthy nationalized banks.

b) Liquidity Risk:

Liquidity risk is the risk that the company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company's approach to managing liquidity is to ensure, as far as possible, that it will always have

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 42

sufficient liquidity to meet its liabilities when due, under normal and stressed conditions, without incurring unacceptable losses or risking damage to the company reputation, typically the company ensures that it has sufficient cash on demand to meet expected operational expenses, servicing of financial obligations.

The Company manages liquidity risk by maintaining sufficient cash and cash equivalents including bank deposits and availability of funding through an adequate amount of committed credit facilities to meet the obligations when due. In addition to this, liquidity management also involves projecting cash flows at the beginning of each year considering the level of liquid assets necessary to meet obligations by matching the maturity profiles of financial assets and liabilities.

Loans and Trade payable is adequately covered by securitization of Assets and Receivables. Major contributor of trade payable is for KPC against power purchase.

c) Market Risk:

Market risk is the risk of loss of future earnings or fair values or future cash flows that may result from a change in the price of a financial instrument. The value of a financial instrument may change as a result of changes in the interest rates, foreign exchange rates and other market changes that affect market risk sensitive instruments. The Company is mainly exposed to interest rate risk since it has availed borrowings at fixed and floating interest rates.

11. Particulars of Loans, Guarantees & Investments

There were no loans, guarantees or investment made by the Company under Section 186 of the Companies Act, 2013 during the year under review.

12. Related Party Transaction under section 188 of Companies Act, 2013

There were no related party transaction (RPTs) entered into by the Company during the financial year under review, which attracted the provisions of section 188 of Companies Act, 2013.

13. Material changes and commitments:

No material changes and commitments, if any, affecting the financial position of the company have occurred between the end of the financial year 2019-20 and the date of the report.

14. Compliances

During the year 2019-20, CESC has complied the provisions of all applicable Secretarial Standards.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 43

ENERGY CONSERVATION

(i) Steps taken or impact on conservation of energy:

1. Unnat Jyothi by Affordable LEDs for All (UJALA) (DELP)

Chamundeshwari Electricity Supply Corporation Ltd (CESC) is implementing Unnat Jyothi by Affordable LEDs for All (UJALA) popularly known as ‘‘Hosa Belaku’’ to provide high quality 9W LED bulbs at an affordable rate to consumers.

Energy Department, Government of Karnataka has designated Energy Efficiency Services Limited (EESL), a public sector entity under the administrative control of Ministry of Power as implementing agency for UJALA in the state. The programme was launched on 11.12.2015 in Mysore by Honabl’e Chief Minister of Karnataka.

i) Under this scheme LED Bulbs, LED Tube lights and Energy Efficient fans are made available at affordable price ie., Rs 70/- per LED Bulb, Rs.220/- per LED tube light and Rs.1110/- for Energy Efficient fans..

ii) For distribution of above energy efficient items LED counters were opened. Around 45.02 Lakhs of LED Bulbs, 60,090 no. of ED Tube lights and 14,482 no. of Energy Efficient fans are distributed in CESC jurisdiction. Hence, energy saved around 90.49MU per annum to CESC.

Energy Savings is as follows:

Period 2015-16 2016-17 2017-18 2018-19 2019-20 Total

Sales of 9W LED Bulbs (in nos.) 15,81,775 14,81,448 7,92,969 4,06,086 2,40,536 45,02,814

Sales of 20W LED Tube Lights (in nos.)

0 7394 33,640 9,901 9,155 60,090

Sales of 50W Energy Efficient fan (in nos.)

0 667 4,214 5,866 3,735 14,482

Appr. total Energy saved per year ( MU)

31.22 29.42 16.46 8.36 5.03 90.49

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2. Procuring of Star rated Transformers:

Star rated Transformer added during 2019-20 10565 nos. of ½ Star Rated Transformers were added and around 1.32 MU/annum has saved.

(i) The steps taken by the company for utilizing alternative sources of energy

• Solar energy have been used on roof tops of Government buildings using solar photo voltaic panels.

• Where power supply cannot be ensured in conventional method in forest remote area, solar panels erected on house roofs.

• Extending solar energy though inverter to individual houses.

(ii) The capital investment on energy conservation equipment

NIL

TECHNOLOGY ABSORPTION

a. The efforts made towards technology absorption

Transformer Testing Centers

As per the Govt. Order dated 05.10.2015, during 2016-17 and 2017-18 totally 15 nos. of Transformer testing centers were established in all Divisions at the cost of Rs. 396.00 Lakhs. The Transformers procured for TTK works/company Purchases are being tested in CESC Transformer Testing Centers and assured to the required quality.

Sl. No.

Period No. of Transformers tested in Centers Amount

collected in Rs. 25 KVA 63 KVA 100 KVA Other

Capacity Total

1 2016-17 1412 256 216 29 1913 5,29,850 2 2017-18 6130 619 484 40 7273 8,61,190 3 2018-19 5031 897 419 4 6251 6,65,623 4 2019-20 7992 991 479 0 9193 13,99,820

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 45

Transformer testing center at Mandya

Smart Grid and Smart Metering

Smart Grid and Smart Metering was a concept which was being talked about in the Energy Sector of India during early 2nd decade of 21st century. Accordingly, Government of India constituted a body to take up the implementation of Smart Grid in India in Mission Mode called “National Smart Grid Mission” (NSGM)

NSGM offered pilot project to DISOMs to study the different functionalities of Smart Grid with the financial assistance of 50% of Approved Cost in the year 2012.

CESC was one of two utility which was eager to take up this new challenge and send a DPR covering 22,000 consumers spread across 14 feeders emanating from 5 Sub-Stations.

NSGM approved DPR for Rs. 32.00 crores and sanctioned an amount of Rs. 16.00 crore during 2014. CESC was the only utility that demonstrated 12 functionality and implemented Smart Grid for more than 20,000 consumers and the Pilot Project was declared Go-Live on 20.06.2018.

b. The Benefits Derived like product improvement cost reduction, product development or import substitution.

• Efficient Management of Assets

• Faster fault restoration resulting in consumer satisfaction.

• Availability of Load Profile of individual consumers

• Ability to curtail load instead of Load Shedding allowing consumers to have the option of retaining essential loads.

The project was done in PPP model where in the System Integrator M/s Enzen shared 26% of the Project Cost.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 46

c. In case of imported technology (imported during the last three reckoned from the beginning of the financial year)

Nil

15. Foreign Exchange earning & outgo

Nil

HUMAN RESOURCE

A. The working strength of the employees as on 31.03.2020 is placed category-wise as under :-

Cadres Total working strength of employees as on 31.03.2020 S W V

A-Grade (Regular Employees) 278 234 44 A-Grade (Deputation Employees) 5 4 1 A-Total 283 238 45 B-Grade (Regular Employees) 332 263 69 B-Grade (Deputation Employees) 6 2 4 B-Total 338 265 73 C-Grade (Regular Employees) 3184 2118 1066 C-Grade (Deputation Employees) 46 42 4 C-Total 3230 2160 1070 D-Grade (Regular Employees) 6609 4148 2461 Company Total 10460 6811 3649

B. Recruitment Details:

Recruitment (Notification : 2019-20) process for the following posts has been under progress:

Sl. No Name of the Post Group Number of Posts

called for 1 Assistant Engineer ( Elec) B 30 2 Junior Engineer (Elec) C 34 3 Junior Personal Assistant C 03 4 Junior Assistant C 100 5 Junior Powr Man D 426

Total 593

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 47

C. Training and Development Programmes during the year 2019-20

To inculcate the requisite work-culture and to develop the orientation and skill essential for today’s advancing technology and operating environment, sufficient and constant, both external and internal training programmes are being imparted to the employees of the Company.

a) Also training on Tax, Safety, Laws and customer relationship etc., have been given to the employees for the enrichment of their knowledge and betterment of their attitudes and behavior.

b) During the year 2019-20, the company has organized several Internal Training Programmes and deputed the regular working staff of the Company to various external training programme.

D. The details of Training Programmes for FY 2019-20

Sl No Internal Training Programme Cadre Nos In (`)

1 Engineers 09

- 2 Accounts -

3 C&D Employees (batches) 81

Pre-Employment Training for 30 days to AEs - -

REC Training Programme for C & D employees (reimbursed by REC) 477

Total Training expenditure 3789760

No. of participants 567

Training Man hours -

Training Man days 586

Expenditure per participants 316

In addition to this REC has conducted 03 days Training programmes for A and B level officers on “Behavioral Skills” from December 2019 to January 2020 total 76 number of officers were participated.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 48

Sl No

Training Programme

19 -Apr

19 -May

19-Jun

19-Jul

19-Aug

19-Sep

19- Oct

19- Nov

19- Dec

19-Jan

19-Feb

20-Mar Total

Sl No

Training Programme

0

0

0

0

0

0

0

0

0

0

0

0

0

1 Engineers & Accounts 0 0 0 0 0 0 0 0 0 0 0 0 0

2

Engineers (Distribution Manage ment)

0 0 0 0 0 0 0 0 0 0 0 0 0

3

Per Employment Training for A & B Employees

0 0 0 9 0 0 0 0 0 0 0 0 9

4

Per Employment Training for C & D Employees

8

7

5

31

1

0

0

0

0

29

0

0

81

5

Per Promotion Training For C & D Employees

0 0 0 0 0 0 0 0 0 0 0 0 0

6

REC Training programme for C & D Employees

341

136

0

0

0

0

0

0

0

0

0

0

477

7

REC Training programme for A & B Employees

0

0

0

0

0

0

0

0 48 28 0 0 76

8

Others (Executive & Nonexecutive Employees)

0

0

0

0

0

0

0

0

0

0

0

0

0

Total 349 143 5 40 1 0 0 0 48 57 0 0 643

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 49

E. Disclosure under Sexual Harassment of Woman at Workplace (Prevention,

Prohibition & Redressal) Act, 2013

The Company has in place a prevention of Sexual Harassment policy in line with the requirements of the Sexual Harassment of Women at the Workplace (Prevention, Prohibition and Redressal) Act, 2013. An Internal Complaints Committee has been set up to redress complaints received regarding sexual harassment. All employees are covered under this policy.

During the year 2019-2020, one complaint was received and redressed by the company under the policy.

F. Vigil Mechanism

The Board at its 77th Meeting held on 16.01.2020 approved the Vigil Mechanism policy as per the provisions of the Companies Act, 2013. Accordingly, the Vigil Mechanism Policy was implemented vide Office Order No. GM (A &HR) /CS /A / 35/ 2019-20 CYS – 1505 dated 11.02.2020. During the year 2019-20, no Complaints were received.

GENERAL

The Board would like to place on record its appreciation to:

• The Government of Karnataka, the Government of India, Comptroller & Auditor General of India, Karnataka Electricity Regulatory Commission, Central Electricity Regulatory Commission for their assistance, guidance and co-operation.

• Financing agencies such as Rural Electrification Corporation, Power Finance Corporation, Syndicate Bank, State Bank of India, Canara Bank and other Commercial Banks for their financial support.

• The media for publicity and creating awareness among public.

• The statutory / Cost / Secretarial Auditors for their guidance and support.

• All the agencies associated with the computerization of billing.

• Employees’ Unions and Associations for their co-operation and collective participation.

The Board also would like to place on record its appreciation for the dedicated services rendered by the employees of the Corporation

Sd/- (Mahendra Jain, IAS)

Chairman

Date : 30.09.2020 Place: Bengaluru

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ADDENDUM TO DIRECTOR’S REPORT Management replies to the observations / comments of

A. The Statutory Auditors on the accounts.

B. Secretarial Auditors on compliances of the applicable Statutory provisions of company for the year FY 2019-20 are as follows:

SL No Observations of Statutory Auditors Reply by the Management

1 Deviation from Accrual System of accounting:

As per sec 128(1) of the Companies Act, 2013, proper books of Accounts shall not be deemed to have kept, if such books are not kept on accrual basis and according to the double entry system of Accounting. As stated in Significant Accounting policy No.2 (Basis of Preparation of Standalone Ind AS Financial Statement) the company recognizes the transactions pertaining to Grants and subsidies from the Govt, in respect of capital assets, & Penalties and Damages recoveries from contractors and vendors on receipt basis, which is contrary to the accrual system of Accounting as prescribed under sec 128(1) of the companies act, 2013.

Factual.

Grants and subsidies received from the Government in respect of Capital assets is accounted on receipt basis only. since neither corporation cannot quantify or assess the Capital Grant / Capital Subsidy receivable nor Government Communicates the quantum of grant / subsidy, to account on accrual basis.

2 Non-compliance of MSME Provision:

As mentioned in the Note No 26 Trade Payable to Standalone Ind AS Financial Statement During the course of audit we have noticed that the company has not identified suppliers falling under MSME Act. On our Scrutiny of Tender documents of pole suppliers we observed that all the pole suppliers have submitted the documents

Company has already declared in its general notes to financial statements Sl No.43 that dues payable to MSME is Nil.

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SL No Observations of Statutory Auditors Reply by the Management

showing that they are covered under MSME Provisions. Also noticed the company has filed the MSME-1 return with the ROC for the year 2019-20. Since company has identified the MSME suppliers but not classified the amount and Interest payable to MSME for delayed payment if any, we are not able to quantify the effect on Standalone Ind AS financial statement of the company.

3 Receivables from Govt. / Govt. Undertaken organizations / Entities:

We have observed that the company is not providing for long outstanding receivables from Govt./Govt undertaken Entities/Organizations in respect all dues like IP set dues, water supply dues, street light dues etc. As such receivables all are not current dues and in the absence of age-wise details and the status of recovery of the receivables, we are unable to comment on its effect on the Standalone Financials of the company.

Factual.

CESC is calculating the provision for Bad and doubtful debts as per the declared accounting policy in para 2.21 of notes to accounts.

4 Receivables from Mysore Sugars Company ltd Note No 12 Trade Receivable:

The outstanding balance as on 31.03.2020 amounting to Rs.27.31 Cr includes old balance prior to PPA period amount to Rs.8,60,66,757/- since this amount is outstanding for more than 3 year and regular payment are not received, necessary

Since M/s Mysore Sugars is a Government owned company, CESC has not treated the receivable amount from M/s Mysore Sugars has bad and doubtful dues. Hence , the provision has not been made for the said

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 52

SL No Observations of Statutory Auditors Reply by the Management

provision should have been made. In the absence of provision, we are not able to quantify the effect on standalone Ind AS financial statements.

amount.

5 Bank Balance, Loan and LC Deposit Conformation:

During the course of our Audit we noticed that the below mentioned Loan and LC Deposits confirmation are not obtained.

(Amount in `)

Name of

Bank

Balance as per Book

Balance as per Bank/

Lender

Difference/ Remark

Loan from

APDRP 784.42/-

No balance confirma

tion

Interest Free loan from Gok

60,000/- No balance

Confir mation

Further we have requested for direct confirmation of closing balances by the respective banks, however we have received confirmation from a few banks and the majority of them have not sent confirmation of balance to us.

For the Loan outstanding from APDRP, Interest free loan from GoK, CESC will put all the efforts to obtain the balance confirmation from GOK during FY 2020-21.

6 Non Compliance of TDS Note No 36.2.1 Rs.9404.91 Lakh: We noticed during our Audit Rs.200.21 Lakh TDS deducted on

Surcharge will be levied for delayed

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SL No Observations of Statutory Auditors Reply by the Management

interest payable on delayed payment of power purchase amounting to Rs.2002.15 Lakh is not remitted to Government within the due date, and hence it will result in Disallowance of interest expenditure by income tax department to the extent of 30%, on Rs.2002.15 Lakh resulting in short provision of applicable tax on the said amounting to Rs.187.40 Lakh, and consequently to that extent loss is under stated and provision for tax is understated.

payment of power purchase bills. On this surcharge (interest), TDS will be accounted. But, TDS payment has not made since Interest dues to some generators may usually vary at the time of actual payment of such TDS to Department. Factual.

7 Consumers Security Deposit Note No 22.1: Rs.75302.13 Lakhs: Pending reconciliation of security deposits from customers as per general ledger and subsidiary ledger maintained on a software, we are not able to comment on the correctness of the interest recognized on such deposits.

During the Balance sheet restructuring plan III, a portion of meter security deposit was capitalized as per the direction of the Government. Though the amount was capitalized, the amount is still outstanding in the consumer’s ledger account. But the meter security deposit as per accounts was reduced to that extent in the accounts of the Company, leading to difference between the balance as per consumers ledger account maintained at Sub-divisions and as per accounts of the Division Office. Further, the deposit registers are being maintained at Sub-Divisional / Section levels and the accounts are maintained at divisional levels. The company has made efforts to reconcile the balances between the deposit registers and accounts during the financial year. Since, the task is voluminous, efforts are being made to complete the same.

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SL No Observations of Statutory Auditors Reply by the Management

8 Trade Receivables, Loans and Advance and Deposits / Trade Payables / etc. Note No 12, 14, 22.2, 22.4 and 26 : Balances under the Head Trade Receivables/Trade Payables are subject to confirmation. In the absence of these confirmations, we are unable to comment upon its implication on the financial statements of the company. Balances under the head deposits, loans and advances, inventories held by contractors are also subject to confirmation. In the absence of such confirmations we are unable to comment upon its implication on the financial statements of the company.

As disclosed under note 55, the balances in respect of Sundry Debtors, Sundry Creditors, loans and Advances to Suppliers and other borrowings are subjected to confirmation. However action is initiated to obtain confirmation from HT Consumers. Letters have addressed to individual creditors (majority) relates to Power Purchase bills) but the response from creditors is poor, and also energy Balancing dues reconciliation among the ESCOMs as on 31.3.2020 and the reconciliation of other balances with KPTCL and ESCOMs is under process.

9 Opening balance of the following accounts continues unadjusted since a long time i.e., KPTCL / BESCOM / MESCOM and HESCOM action need be taken to clear these accounts and get the account reconciled with the concerned and obtain balance confirmation from all the concerned Details are below

Reconciliation is under progress.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 55

SL No Observations of Statutory Auditors Reply by the Management

Note No

Balance with

Amount in Lakhs

15 – other current financial assets

Receivable from KPTCL 2606.60/-

Receivable from HESCOM

720.19/-

Receivable from MESCOM

1871.63/-

16 – Other current Assets

Receivable from GESCOM

2162.00/-

Receivable from HESCOM

149.00/-

28 – other current liabilities

Net payable to BESCOM 55.70/-

10 Other Financial liabilities:- (Note No 22 -Rs.1,22,235.01Lakhs) This amount includes Rs.23650.83 Lakhs under the head Inter Unit Accounts (Net)/ (IUA). As informed by CESC this amount includes Rs.224.77 Crores payable to MESCOM relating to prior to incorporation and for settlement of this balance, the matter has been taken up with MESCOM and Govt. of Karnataka. However, company has taken action for reconciliation and settlement of IUA balance and the corporation continued to account huge external liability of over Rs.224.77 Crore in the books of accounts since its incorporation. Since the accounts remain unsettled as on 31.3.2020, it has resulted in showing external liability of

In the opening balance sheet of the company itself Rs.224.77 crores has been transferred from MESCOM under IUA head. The matter has been taken up with GOK vide T.O letter No. 27920 dt. 30.3.2019 in which CESC has requested GOK to consider the said balance as capital reserves duly enclosing the Chartered Accountants opinion.

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SL No Observations of Statutory Auditors Reply by the Management

Rs.224.77 crores under IUA.

11 Insurance: The Company’s Fixed Assets, inventories and cash balances have not been insured. As the Company is exposed to risk of losses if any, on account of manmade or natural calamities, it is advisable to cover the risk by Insurance. The company is exposed to consequential loss if any arising out of non-availability of insurance.

Factual.

12 Interest payable to KPCL and RPCL: a) The Company’s Fixed Assets,

inventories and cash balances have not been insured. As the Company is exposed to risk of losses if any, on account of manmade or natural calamities, it is advisable to cover the risk by Insurance. The company is exposed to consequential loss if any arising out of non-availability of insurance.

Factual.

b) The company has not provided interest payable to RPCL for the year 2019-20 and outstanding balance as on March 20 amounting to Rs.1577.75 Lakhs as referred in Note No 49(g) to the notes to accounts, we are not able to quantify the effect on the standalone Ind AS financial statement.

Factual The same is treated as contingent liability and declared in note 51.

13 Note No 16.17 Provision for old receivables : Provision for old Receivable (relating to shortage in inventories pending investigation amounting to Rs.68.82 Lakhs) that are doubtful of

The same procedure relating to shortage in inventories is followed since inception.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 57

SL No Observations of Statutory Auditors Reply by the Management

recovery has not been made resulting in overstatement of other current assets and understatement of Loss.

14 Note No 12 Disputed Villages Receivables: Non provision of Rs.2456.92 lakhs on account of receivables of disputing villages doubtful of recovery resulted in over statement of receivables and understatement of loss.

Already correspondence has been made with GOK. Necessary action will be taken in FY21.

15 Non-disclosure of capital and other commitments: During the year company has not disclosed the details of estimated amount of contracts remaining to be executed on capital account and not provided for as prescribed under Schedule III to the Companies Act, 2013.

Factual.

16 Note No 28.16 to 28.19, 16.1 and 16.2 with respect to Ganga Kalyana Scheme and other DCW Works both debit and credit balances are subject to reconciliation and balance confirmation pending for a long time and in the absence of balance confirmation and reconciliation we are unable to quantify the effect on the financial statements of the company.

Since most of the balances are very old and it is opined that it requires some detailed analysis, to take appropriate action to clear/ rectify the said balances. The corporation assures that an expert committee will be constituted to relook the entire balance pending under DCW works across CESC and the committee will be asked to submit the detailed report to corporate office within 2 months from the formation of the committee. After obtaining the report from the expert committee Suitable accounting treatment will be given in FY 2020-21.

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SL No Observations of Secretarial Audit Reply by the Management

1. The Company did not appoint any independent directors on its Board as required under Section 149 of the Companies Act, 2013. The company has made repeated requests to the Government of Karnataka to appoint Independent Directors.

In the absence of Independent Directors, the Company could not validly constitute, hold and conduct Meetings of Audit Committee, Nomination and Remuneration Committee and CSR Committee.

CESC being a Government Corporation, all Directors are appointed by Government of Karnataka. The company has sent proposals and reminders to Government of Karnataka for appointment of independent Directors to the Board of CESC. Reply from the Government is awaited.

Sd/ Chairman

Place: Mysuru Date: 30.09.2020

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 59

INDEPENDENT AUDITOR’S REPORT To the Members of Chamundeshwari Electricity Supply Corporation Limited

Report on the Audit of the Standalone Financial Statements

Qualified Opinion

This report supersedes our original report dated 20.08.2020. Pursuant to the observations made by Comptroller and Auditor General of India under section 143(6)(a) of the Companies Act, 2013 the accounts approved by the Board of Directors on 19.08.2020 have been revised to incorporate the observations made by the Comptroller and Auditor General of India on the financial statements and books of account of the company. The impact of the revision in the accounts of the company is stated in Note 59 to the accounts. Our audit procedure on events subsequent to the date of the original report is restricted solely to the amendments made vide note 59 to notes forming part of accounts and Sl No 12 and 16 to our Audit Report.

We have audited the accompanying standalone Ind AS financial statements of Chamundeshwari Electricity Supply Corporation Limited (“the Company”), which comprise the Balance Sheet as at March 31, 2020, and the statement of Profit and Loss, including Statement of Other Comprehensive Income, the Cash Flows Statement and the statement of changes in Equity for the year then ended, and notes to the Standalone Ind AS financial statements, including a summary of significant accounting policies and other explanatory informatiool;./n.

In our opinion and to the best of our information and according to the explanations given to us, except for the effects of the matters described in the Basis for Qualified Opinion section of our report, the aforesaid financial statements give the information required by the Companies Act , 2013, as amended (“the Act”) in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31st, 2020 and its loss, including other comprehensive loss, (changes in equity) and its cash flows for the year ended on that date.

A. Basis for Qualified Opinion

We conducted our audit of the standalone Ind AS financial statements in accordance with the Standards on Auditing (SAs), as specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the ‘Auditor’s Responsibilities for the Audit of the Standalone Ind AS Financial Statements’ section of our report. We are independent of the Company in accordance with the ‘Code of Ethics’ issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone Ind AS financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence

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we have obtained is sufficient and appropriate to provide a basis of our Qualified opinion on the standalone Ind AS financial statements.

1. Deviation from Accrual System of accounting: As per sec 128(1) of the Companies Act, 2013, proper books of Accounts shall not be deemed to have kept, if such books are not kept on accrual basis and according to the double entry system of Accounting. As stated in Significant Accounting policy No.2 (Basis of Preparation of Standalone Ind AS Financial Statement) the company recognizes the transactions pertaining to Grants and subsidies from the Govt, in respect of capital assets, & Penalties and Damages recoveries from contractors and vendors on receipt basis, which is contrary to the accrual system of Accounting as prescribed under sec 128(1) of the companies act, 2013.

2. Non-compliance of MSME Provision: As mentioned in the Note No 26 Trade Payable to Standalone Ind AS Financial Statement During the course of audit we have noticed that the company has not identified suppliers falling under MSME Act. On our Scrutiny of Tender documents of pole suppliers we observed that all the pole suppliers have submitted the documents showing that they are covered under MSME Provisions. Also noticed the company has filed the MSME-1 return with the ROC for the year 2019-20. Since company has identified the MSME suppliers but not classified the amount and Interest payable to MSME for delayed payment if any, we are not able to quantify the effect on Standalone Ind AS financial statement of the company.

3. Receivables from Govt. / Govt. Undertaken Organizations / Entities: We have observed that the company is not providing for long outstanding receivables from Govt./Govt undertaken Entities/Organisations in respect all dues like IP set dues, water supply dues, street light dues etc. As such receivables all are not current dues and in the absence of age-wise details and the status of recovery of the receivables, we are unable to comment on its effect on the Standalone Financials of the company.

4. Receivables from Mysore Sugars Company ltd Note No 12 Trade Receivable: The outstanding balance as on 31.03.2020 amounting to Rs 27.31 Cr includes old balance prior to PPA period amount to Rs 8,60,66,757/- since this amount is outstanding for more than 3 year and regular payment are not received, necessary provision should have been made. In the absence of provision, we are not able to quantify the effect on standalone Ind AS financial statements.

5. Bank Balance, Loan and LC Deposit Conformation: During the course of our Audit we noticed that the below mentioned Loan and Bank balance confirmation are not obtained

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 61

(Amount in `)

Name of Bank Balance as per Book

Balance as per Bank /

Lender

Difference / Remark

Loan from APDRP 784.42/- No balance conformation

LC Deposit with SBI 60,000/- No balance Confirmation

Further we have requested for direct confirmation of closing balances by the respective banks, however we have received confirmation from a few banks and the majority of them have not sent confirmation of balance to us.

6. Non Compliance of TDS Note No 36.21 ` 9404.91L: We noticed during our Audit Rs 200.21L TDS deducted on interest payable on delayed payment of power purchase amounting to Rs 2002.15L is not remitted to Government within the due date, and hence it will result in Disallowance of interest expenditure by income tax department to the extent of 30%, on Rs 2002.15L resulting in short provision of applicable tax on the said amounting to Rs 187.40L, and consequently to that extent loss is under stated and provision for tax is understated.

7. Consumers Security Deposit Note No 22.1: ` 75302.13 Lakhs: Pending reconciliation of security deposits from customers as per general ledger and subsidiary ledger maintained on a software, we are not able to comment on the correctness of the interest recognized on such deposits.

8. Trade Receivables, Loans and Advance and Deposits / Trade Payables / etc Note No 12, 14, 22.2, 22.4 and 26: Balances under the Head Trade Receivables/Trade Payables are subject to confirmation. In the absence of these confirmations, we are unable to comment upon its implication on the financial statements of the company.

Balances under the head deposits, loans and advances, inventories held by contractors are also subject to confirmation. In the absence of such confirmations we are unable to comment upon its implication on the financial statements of the company.

9. Opening balance of the following accounts continues unadjusted since a long time i.e. KPTCL/BESCOM/MESCOM and HESCOM action need be taken to clear these accounts and get the account reconciled with the concerned and obtain balance confirmation from all the concerned Details are below

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 62

Note No Balance with Amount in Lakhs

15 – other current financial assets

Receivable from KPTCL 2606.60/-

Receivable from HESCOM 720.19/-

Receivable from MESCOM 1871.63/-

16 – Other current Assets Receivable from GESCOM 2162/-

Receivable from HESCOM 149/-

28 – other current liabilities Net payable to BESCOM 55.70/-

10. Other Financial liabilities:- (Note No 22 -Rs.1,22,235.01Lakhs) This amount includes Rs.23650.83 Lakhs under the head Inter Unit Accounts (Net)/ (IUA). As informed by CESC this amount includes Rs.224.77 Crores payable to MESCOM relating to prior to incorporation and for settlement of this balance, the matter has been taken up with MESCOM and Govt. of Karnataka. However, company has taken action for reconciliation and settlement of IUA balance and the corporation continued to account huge external liability of over Rs.224.77 Crore in the books of accounts since its incorporation. Since the accounts remain unsettled as on 31.3.2020, it has resulted in showing external liability of Rs.224.77 crores under IUA.

11. Insurance: The Company’s Fixed Assets, inventories and cash balances have not been insured. As the Company is exposed to risk of losses if any, on account of manmade or natural calamities, it is advisable to cover the risk by Insurance. The company is exposed to consequential loss if any arising out of non-availability of insurance.

12. Interest payable to KPCL and RPCL: a) The company has not provided interest payable to KPCL for the year 2019-

20 and outstanding balance as on March 20 amounting to Rs.101910.19 Lakhs as referred in Note No 49(b) we are not able to quantify the effect on the standalone Ind AS financial statement.

b) The company has not provided interest payable to RPCL for the year 2019-20 and outstanding balance as on March 20 amounting to Rs 1577.75 Lakhs as referred in Note No 49(g) to the notes to accounts, we are not able to quantify the effect on the standalone Ind AS financial statement.

13. Note No 16.17 Provision for old receivables Provision for old Receivable (relating to shortage in inventories pending investigation amounting to Rs 68.82 Lakhs) that are doubtful of recovery has not been made resulting in overstatement of other current assets and understatement of Loss.

14. Note No 12 Disputed Villages Receivables: Non provision of Rs 2456.92 lakhs on account of receivables of disputing villages doubtful of recovery resulted in over statement of receivables and understatement of loss.

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15. Non-disclosure of capital and other commitments during the year company has not disclosed the details of estimated amount of contracts remaining to be executed on capital account and not provided for as prescribed under Schedule III to the Companies Act, 2013.

16. Note No 28.16 to 28.19, 16.1 and 16.2 with respect to Ganga Kalyana Scheme and other DCW Works both debit and credit balances are subject to reconciliation and balance confirmation pending for a long time and in the absence of balance confirmation and reconciliation we are unable to quantify the effect on the financial statements of the company.

B. Even though the company has stated in Notes to accounts, the basis on which the statements of accounts have been prepared there is a deviation from the Accounting Standards in the following cases:

I. Non-compliance of Ind AS 02 on Inventory: Inventories as on 31.03.16 had been carried at standard rate in the books as on 01.04.2016 and this has resulted in the determination of inappropriate weighted average rate of consumption and carrying value of inventories. The effect of the above result in misstatement in the valuation of inventory carried in the balance sheet and the consequential effect in the consumption charged to the statement of profit and loss account is not ascertainable.

II. Non-compliance of Ind AS 16 Property, Plant and Equipment and Ind AS 23 Borrowing Cost:

a. Substantial delays in capitalization and non capitalization of PPE put to use included in capital work in progress due to non receipt of completion certificate/ claims have been observed. These result in understatement of PPE and depreciation charged

b. Depreciation on any adjustments to the historical cost of the PPE is not charged prospectively over the residual life of the asset and is charged prospectively considering as though such adjustments are for new assets.

c. In respect of assets retired from active use and in respect of faulty / dismantled assets which are capable of being reconditioned and reusable in the near future, the Company derecognizes such items from the PPE at their carrying cost and classifies them as other current assets under the head ‘written down value of Faulty / Dismantled assets’ till such assets are classified as held for disposal as scrap or for reuse. In the absence of an updated PPE register containing details relating to cost, accumulated depreciation and carrying amount of the individual assets, it is observed that there is no uniformity in determining the carrying amount of an asset retired from active use. When such assets are reused, the reconditioned assets are capitalized again at the weighted average of the carrying cost of the original asset at which they were transferred to other current assets initially. Further,

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depreciation has not been charged on such assets since de-recognition and until capitalized again. This method is not in line with the IND AS 16 and results in misstatement of carrying amount of PPE and depreciation charge for the capitalization of the asset for the second and subsequent time, considering the policy of charging depreciation on SLM basis and non-charging of appropriate depreciation on ‘written down value of Faulty / Dismantled assets.

d. Non recognition of major spare parts are usually recognized PPE when an entity expects to use them during more than one period.

e. Application of standard rates instead of cost for the materials held in stock as on 01.04.2016 and capitalized in project assets.

f. Capitalization of project assets: Due to undue delay in capitalization spanning over several financial years for want of completion certificates, the interest that had been capitalized and held under capital work in progress in earlier years towards borrowing cost on qualifying assets for the period beyond their actual date of commissioning had not been charged to revenue by reversing from Capital work in progress resulting in misstatement of carrying amount of PPE, depreciation charge and finance costs. Further, in respect of part capitalization of projects during the year, borrowing costs have not been capitalized based on the value of qualifying assets and the period the said assets are held under construction resulting in excess capitalization of interest.

g. The cumulative effect of the above on depreciation charged and carrying amount of PPE / current assets and current liabilities in the Standalone financial statements is presently not quantifiable.

III. Non-compliance of Ind AS 20 on Accounting for Government grants: In the absence of the date of capitalization of respective individual assets for which capital grants had been utilized, the company has estimated and accounted “Depreciation withdrawn from contribution / subsidies as per IND AS 20 ” under “miscellaneous receipts” in the statement of Profit and Loss account over the useful life of such assets without considering the completion status of the respective individual assets, any refundable interest accumulated on grant funds under reserves and surplus and the quantum of unutilized grants and hence we are unable to comment on the appropriateness of such amount recognized and the balance of such deferred grants under reserves and surplus.

IV. Non-compliance of Ind AS 36 on Impairment of Asset: The Company has not assessed at the Balance Sheet date the existence of impairment, if any, of its assets, including assets retired from active use and

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assets scrapped and consequently we are unable to comment on the existence of impairment loss.

V. Employee Benefits Ind AS -19 - Actuarial Valuation as per IND AS19 for Pension and Gratuity Benefits for the year 2019-20 not provided which resulted in understatement of Loss and understatement of Liabilities and understatement of other comprehensive income for the year 2020.

VI. Non-Current Assets Held for Sale and Discontinued operation Ind AS 105 – An entity shall measure a Non -current asset (or disposal groups) classified as held for sale at the lower of its carrying amount and fair value less costs to sell, immediately before initial classification as held for sale, however the company has not followed the same in accordance with applicable Ind AS.

VII. Revenue from contracts with customers (Ind AS -115) - The application of the new revenue accounting standard involves certain key judgements relating to identification of distinct performance obligations, determination of transaction price of the identified performance obligations, the appropriateness of the basis used to measure revenue recognized over a period. Additionally, revenue accounting standard contains disclosures which involves collation of information in respect of disaggregated revenue and periods over which the remaining performance obligations will be satisfied subsequent to the balance sheet date. As per the information given by the company and as observed during the course of our audit the company has not followed the same in accordance with applicable Ind AS 115.

VIII. IND AS 109 – Financial Instrument – As disclosed in the Notes to Accounts No 2.18 Subsequent measurement of Financial Assets and Liabilities will be measured at Amortised cost like Long term loans and Advance should be recognized at Amortised cost as on the balance sheet date some of the Long-term loans and advance are given below which are not recognized at Amortised Cost.

Nature of Asset Amount Treatment Observation

Interest Free loan Received from Govt GL Code 53.9787

`600 Cr

Present value of loan to be accounted as on balance sheet date and interest payable as on march to be accounted and interest expenses related to the year to be expensed.

Non-compliance of which resulted in over statement of Loan and understatement of Liability and understatement of Expenses.

IX. Compliance of IND AS 01 – An entity whose financial statements comply with Ind AS shall make an explicit and unreserved statement of such compliance in the notes. An entity shall not describe financial statements as complying with Ind AS unless they comply with all the applicable of Ind AS,

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we have noticed that company has not specifically disclosed wherever they have non-complied Ind AS in their notes to Accounts.

X. Impact of our qualifications made in audit report: From our audit observations mentioned in Para A(1) to A(15) and B (I) to B (IX) above, we are giving below the impact on financial statements wherever ascertainable.

Sl No Qualification

Over Statement

of Profit/(Loss)

Under statement

of Profit/(Loss)

Increase or (Decrease) in Assets

Increase or (Decrease) in Liability

6 Non provision of TDS

(187.40) (187.40)

13 Provision for old receivables

(68.82) (68.82)

14 Disputed Villages Receivables

(2456.92) (2456.92)

Total (2713.14) (2525.74) (187.40)

The overall impact of the offersaid qualification works out to understatement of loss by Rs 2713.14 Lakhs, Overstatement of Assets by Rs 2525.74 Lakhs and Understatement of Liabilities by Rs 187.40 Lakhs.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. In addition to the matter described in the Basis for Qualified Opinion section, we have determined that there are no other key audit matters to communicate in our report.

Other Information

a. The Company’s Board of Directors are responsible for the other information. The other information comprises the Board’s Report and the Corporate Governance Report, but does not include the standalone Ind As financial statements and our auditor’s report thereon.

b. Our opinion on the standalone financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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c. In connection with our audit of the standalone Ind AS financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.

d. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of Management and Those Charged with Governance for the Standalone Financial Statements

The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 (“the Act”) with respect to the preparation of these standalone Ind AS financial statements that give a true and fair view of the financial position, financial performance, Including other comprehensive loss, Cash flow statement and changes in equity of the Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards specified under section 133 of the Act read with the Companies ( Indian Accounting Standard Rules 2015, as amended. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone Ind AS financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone Ind AS financial statements, the Board of Directors is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the Standalone Ind AS financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error

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and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Ind AS financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the standalone Ind AS financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal financial control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls system in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.

• Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the standalone Ind AS financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the standalone Ind AS financial statements, including the disclosures, and whether the standalone Ind AS financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

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From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Matter:

We draw attention to the following matters explained in the Notes to the financial statements

Title deeds to certain immovable properties are not in the name of the company Refer Note No 3.2.14 of Notes to accounts.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”), issued by the Central Government of India in terms of sub-section (11) of section 143 of the Companies Act, 2013, we give in the Annexure A statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.

2. As required by Section 143(3) of the Act, we report that:

a) We have sought and except for the possible effects of the matter described in the Basis of Qualified Opinion paragraph above, obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.

b) Except for the possible effects of the matter described in the Basis of Qualified Opinion paragraph above, in our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those

c) The Balance Sheet, the Statement of Profit and Loss including the statement of other Comprehensive income, the cash flow statement and the Statement of Changes in Equity dealt with by this Report are in agreement with the books of account.

d) Except for the matters descried in the Basis of Qualified Opinion paragraph B above, in our opinion, the aforesaid standalone Ind AS financial statements comply with Accounting Standard specified under Section 133 of the Act, read with Companies (Indian Accounting Standards) Rules, 2015, as amended.

e) On the basis of the written representations received from the directors as on 31st March, 2020 taken on record by the Board of Directors, none

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 70

of the directors is disqualified as on 31st March, 2020 from being appointed as a director in terms of Section 164(2) of the Act.

f) With respect to the adequacy of the internal financial controls over financial reporting of the Company with reference to these standalone Ind AS financial statements and the operating effectiveness of such controls, refer to our separate Report in “Annexure B”.

g) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, as (amended) in our opinion and to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financial position in its Standalone Ind AS financial statements – Refer Note 49 (i) to the Standalone Ind AS financial statements;

ii. The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses.

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

3. In compliance to the directions under section 143(5), we report as hereunder:

A. Matters relating to directions:

1. The company does not have system in place to process all the accounting transactions through IT System, since the IT systems of the company are still in final stage of adoption. – the details of implementation of IT System as on March 2020 are given below.

a) FAMS ( Financial Accounting Management System) for recording accounting transaction through IT system and is effectively in completion stage all the transaction from April 2019 to March 2020 are recorded, however the software is not fully implemented and end use reports like BRS, profit and loss Account, Cash flow Statement and Balance Sheet are yet to be implemented.

b) MMS ( Material Management System) for recording the transaction relating to accounting of Inventory Receipts, Issues and Closing stock, the system is made live in all the divisions but the report generated by the MMS are yet to be reconciled with the books of accounts for ex; closing stock report are reconciled but due to some mis match in material coding there is a difference in scrap stock and absolute stock which needs to be reconciled.

c) DTLMS (Distribution Transfer Life Cycle Management Software) to computerize transformers life, status and location have been made operational and put to active use and operating effectively due to

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implementation of DTLMS the company in a position to identify the total number of Transformers, how many of them are in working , under repair, how many sent to repair, how may are in stores, how many completion report not obtained and others.

2. During the year there is no restructuring and default in repayment of an existing loan but there is a waiver/write off of debts being arrears relating to long disconnected installations amounting to Rs. 366.33 Lakhs in the absence of any scope for recovery, as explained to us.

3. Funds received/receivable for specific scheme from Central/State agencies are properly accounted for/utilized as per its terms and conditions of grant.

4. Additional Company Specific Direction:

a) Considering the size of the company and the volume of operations of the company, the system of billing and collection of revenue is considered to be reasonably efficient. Delay of a few days in the updating of collections in the areas cover under Restructured Accelerated Power Development & Reforms Programme (RAPDRP) is noticed. Tamper proof Static meters have been installed for all consumers except in respect of rural IP sets consumers. As informed to us, in all HT lines in RAPDRP area, Automated Meter Reading (AMR) systems have been installed and in other areas, the installation of such meters is in progress. The accuracy of the billing is ensured through periodic test check undertaken by HT and LT rating staff.

b) At present Static Meter are being provided to domestic/ commercial installations which are designed as per Indian Standards and are envisaged with the tamper detective events as per Indian Standards. If anybody attempts to tamper, the above events will be indicated and will be logged in the meter, the same will be checked by M T Staff/Vigilance during the inspection. The Electro Mechanical meters which are accessible to tamper, majority are replaced and balance replacements are in progress.

c) Reconciliation of receivables / payables is being generally done periodically with generation companies having power purchase agreements (except Karnataka Power Corporation Limited and Udupi Power Corporation Limited) with the company, distribution companies and transmission companies. Also, letters seeking confirmation of balances have been sent to all generators. The year end balances of all receivables / payables except generation companies (excluding Karnataka Power Corporation Limited and Udupi Power Corporation Limited) are subject to reconciliation.

d) The Fuel and Power Purchase Adjustment Cost (FPPCA) approved by KERC has been demanded and recovered from the consumers and accounted by the company.

e) During the year ended 31st March 2020 except regular tariff no tariff Roll back subsidies have been allowed, as informed to us.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 72

f) Operations relating to billing and collection from consumers have been computerized.

During the year, MMS (Material Management System) to computerize inventory, FAMS (Financial Accounts Management System) to computerize financial accounting and project management and DTLMS (Distribution Transformer Life Cycle Management Software) to computerize transformers’ life, status and location have been made operational and put to active use however, without conducting any information systems audit to rule out any undetected vulnerabilities / short comings. The company does not have formal documented IT security policy for data / software / hardware etc., for ensuring data security.

For Ramesha M Y & Co Chartered Accountants

F R No. 006202S

Ramesha Gowda M Y Partner

M No.202316 UDIN No. 20202316AAAAAQ3121

Place: Mysore

Date: 28th Sep 2020

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 73

ANNEXURE A TO THE INDEPENDENT AUDITORS REPORT (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report to the members of CESC of even date)

1. In respect of the Company’s fixed assets:

a) The records maintained by the company with respect to fixed assets (PPE) do not have the details with respect to quantity and situation of fixed assets (PPE). The company has informed us that it is in the process of updating its records with respect to the original cost of all assets and depreciation up to date

b) The Company has a program of verification to cover all the items of fixed assets in a phased manner over a period of 3 years which, in our opinion, is not reasonable having regard to the size of the Company and the nature of its assets. Pursuant to the program, certain fixed assets were physically verified by the Management during the year. According to the information and explanations given to us, no material discrepancies were noticed on such verification.

c) According to the information and explanations given to us, the records examined by us and based on the examination of the conveyance deeds/registered sale deeds provided to us, we report that, the title deeds, comprising all the immovable properties of land and buildings which are freehold, are held in the name of the Company as at the balance sheet date except in the following cases.

Sl. No.

Name of Division where accounted

Details of Immovable property Asset in the name of

1 NR Mohalla

Kadakola LM Camp KEB 2 Ayyarahally LM Camp KEB 3

Nanjanagudu Hullahally LM Camp KEB

4 Muguru LM Camp No title deeds available 5 Bettahally LM Camp KEB 6

Hunsur

Hunsur Sub-division KEB 7 Kattemalavadi KEB 8 Periyapatna Sub-division KEB

9 K.R.Nagar Collection Center KEB

10 Basavarajapura Camp No documents available 11 Saraguru Section office KEB 12 Saraguru quarters colony KEB 13

Chamarajanagara Harave MUSS KEB

14 Chandakavadi Section office 33Kv MUSS KEB

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 74

Sl. No.

Name of Division where accounted

Details of Immovable property Asset in the name of

15 Kollegala

Malaimahadeshwara Hills LM Camp KEB

16 Kinakanahally LM Camp No title deeds available 17

Madikeri

Shanthinikethan KEB 18 MUSS Colony, Madikeri MUSS

19 Madikeri Sub-division office

Chairman, Indian Corporation & Indian Union

20 Somawarpete Section office Govt property 21 Hannagalu Shettally KEB 22 Koodige Govt. 23 Shrimangala Section office KEB 24 Virajapete Section office MUSS

25 Mandya Hulikere LM Camp In the name of Govt. school

26 Maddur

Ravani LM Camp KEB 27 Kiragavalu Section office KEB 28

Pandavapura Hangarahally LM Camp KPTCL

29 Bidarahally LM Camp KEB

30 Hassan

Old Electricity Colony(OEC) KEB

31 Dudda Section office KPTCL 32

Holenarasipura Hally Mysore KEB

33 Bachenahally Land details are not available.

1. We are informed that the physical verification of inventories has been carried out once in a year by the management. In our opinion, the procedures of physical verification of inventories followed by the company is not reasonable and adequate in relation to the size of the company and the nature of its business. The discrepancies arising out of physical verification are yet to be adjusted in the inventory.

2. According to the information and explanations given to us, the company has not granted any loans, secured or unsecured to companies, firms, Limited Liability Partnerships or other parties covered in the register maintained under section 189 of the Companies Act, 2013 and accordingly, reporting in clauses (iii)(a), (iii)(b) and (iii)(c) of paragraph 3 of the Order is not applicable to the Company.

3. According to the information and explanations given to us, the company has not given any loans, guarantees or security or made any investments during the year attracting the provisions of Sec. 185 or Sec. 186 of the Companies

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 75

Act, 2013 and accordingly, reporting in clauses (iv) of paragraph 3 of the Order is not applicable to the Company.

4. According to the information and explanation provided to us, the company has not accepted deposits from the public except in respect of share application money from Government of Karnataka pending allotment for a period beyond 60 days which are covered under the directives issued by the Reserve Bank of India and the provisions of Section 73 to 76 or any other relevant provisions of the Act and the rules framed there under and accordingly, the company has complied with the said provisions expect in respect of shares application money pending allotment tantamount to deposits.

5. We have broadly reviewed the books of accounts made and maintained by the company pursuant to the rules made by the Central Government for the maintenance of Cost records under section 148(1) of the Act, and are of the opinion that prima facie, the prescribed accounts and records have been made and maintained. We have, however, not made a detailed examination of the records with a view to determine whether they are accurate or complete.

6. According to the information and explanations given to us, in respect of statutory dues:

a. The company has been generally regular in depositing with appropriate authorities undisputed statutory dues including provident fund, investor education protection fund, employees’ state insurance, income tax, sales tax, GST, service tax, duty of customs, duty of excise, value added tax, cess and other material statutory dues applicable to it with the appropriate authorities during the year. There were no undisputed amounts payable in respect of the aforesaid statutory dues outstanding as of 31st March 2020 for a period of more than six months from the date they became payable.

b. According to the records of the company, there are no dues of income tax / sales tax /GST/ duty of customs / duty of excise / value added tax which have not been deposited on account of any dispute.

7. According to the information and explanations given to us, the Company has not defaulted in the repayment of loans or borrowings to financial institutions, banks and government. The Company has not issued any debentures.

8. The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments or term loans) during the year, hence reporting under clause 3(ix) of the Order is not applicable to the company.

9. According to the information and explanations given to us, no fraud on or by the company has been noticed or reported during the course of our audit except in respect of: (a) Theft of electricity reported by the vigilance department for 712 cases involving an amount of ` 62.45 lakhs. Out of this `

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 76

59.68 lakhs have been collected up to 31.03.2020 (b) Misappropriation Temp Cash 105247/- N.Gudu sub-division, (c) Cash Misappropriation Rs 98304/- Gandasi Sub-division Arasikere Division, (d) Misappropriation of Cash Rs 20/- and Temp Cash Rs 97013/- Kollegala Sub-division.

10. The company, being a government company, provisions of section 197 relating to managerial remuneration are not applicable to the company and hence clause (xi) of paragraph 3 of the Order is not applicable to the Company.

11. The Company is not a Nidhi Company and hence reporting under clause 3(xii) of the Order is not applicable to the Company.

12. According to the information and explanations given to us, the company has not entered into any transactions with related parties and hence reporting under clause (xiii) of paragraph 3 of the Order is not applicable to the Company.

13. According to the information and explanations given to us, and based on our examination of the records of the company, the company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year. Accordingly, paragraph 3(xiv) is not applicable to the company.

14. According to the information and explanations given to us, during the year the Company has not entered into any non-cash transactions with its Directors or persons connected to its directors and hence provisions of section 192 of the Companies Act, 2013 are not applicable to the Company.

15. The Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934.

For Ramesha M Y & Co

Chartered Accountants F R No. 006202S

Ramesha Gowda M Y Partner

M No.202316 UDIN No. 20202316AAAAAQ3121

Place: Mysore

Date: 28th Sep 2020

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 77

Annexure B to the Independent Auditor’s Report (Referred to in paragraph (f) under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date)

Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)

We have audited the internal financial controls over financial reporting of Chamundeshwari Electricity Supply Corporation Limited (“the Company”) as of March 31, 2020 in conjunction with our audit of the standalone Ind AS financial statements of the Company for the year ended on that date.

Management’s Responsibility for Internal Financial Controls

The Board of Directors of the Company are responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Act.

Auditor’s Responsibility

Our responsibility is to express an opinion on the Company’s internal financial controls over financial reporting of the Company based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the “Guidance Note”) issued by the Institute of Chartered Accountants of India and the Standards on Auditing prescribed under Section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting with reference to these standalone Ind AS Financial Statements was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting with reference to these standalone Ind AS Financial Statements and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting with reference to these standalone Ind AS Financial Statements, assessing the risk that a material weakness exists, and testing and evaluating the design and

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 78

operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the Standalone Ind AS financial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our audit opinion on the Company’s internal financial controls system over financial reporting with reference to these standalone Ind AS Financial Statements

Meaning of Internal Financial Controls over Financial Reporting

A company’s internal financial control over financial reporting with reference to these standalone Ind AS Financial Statements is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of Standalone Ind AS financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal financial control over financial reporting with reference to these standalone Ind AS Financial Statements includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of Standalone Ind AS financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company’s assets that could have a material effect on the Standalone Ind AS financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting with reference to these standalone Ind AS Financial Statements, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting with reference to these standalone Ind AS Financial Statements to future periods are subject to the risk that the internal financial control over financial reporting with reference to these standalone Ind AS Financial Statements may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

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Opinion

In our opinion, to the best of our information and according to the explanations given to us, the Company has not established its internal financial control over financial reporting with reference to these standalone Ind AS Financial Statements on the criteria based on or considering the essential components of internal control stated in the Guidance Note on Audit of Internal financial controls system over financial Reporting issued by the Institute of Chartered Accountants of India. Because of this reason, we are unable to obtain sufficient and appropriate evidence to provide a basis for our opinion whether the company had adequate internal financial controls over financial reporting with reference to these standalone Ind AS Financial Statements and whether such internal financial controls were operating effectively as on March 31, 2020.

We have considered the disclaimer reported above in determining the nature, timing and extent of audit tests applied in our audit of the financial statements with reference to these standalone Ind AS Financial Statements of the company and the disclaimer does not affect our opinion on the Standalone Ind AS financial statements of the company.

For Ramesha M Y & Co Chartered Accountants

F R No. 006202S

Place: Mysore Ramesha Gowda M Y Date: 28th Sept 2020 Partner

M No.202316 UDIN No. 20202316AAAAAQ3121

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 80

SECRETARIAL AUDIT REPORT For the Financial Year ended 31st March 2020

[Pursuant to Section 204(1) of the Companies Act, 2013 and

Rule No. 9 of the Companies (Appointment and Remuneration

of Managerial Personnel) Rules, 2014]

To the Members of Chamundeshwari Electric Supply Corporation Limited

1. I have conducted the secretarial audit of the compliance of applicable statutory provisions and the adherence to good corporate practices by Chamundeshwari Electric Supply Corporation Limited with CIN U40109KA2004SGC035177 (hereinafter called the Company). Secretarial Audit was conducted in a manner that provided me a reasonable basis for evaluating the corporate conducts/statutory compliances and expressing my opinion thereon.

2. Based on my verification of the Company’s books, papers, minute books, forms and returns filed and other records maintained by the Company and also the information provided by the Company, its officers, agents and authorized representatives during the conduct of secretarial audit, and subject to my separate letter attached hereto as the Annexure, I hereby report that in my opinion, the Company has, during the audit period covering the financial year ended 31st March 2020, complied with the statutory provisions listed hereunder and also that the Company has proper Board-processes and compliance mechanism in place to the extent, in the manner and subject to the reporting made hereinafter.

3. I have examined the books, papers, minute books, forms and returns filed and other records maintained by the Company for the Financial Year ended on 31st March, 2020 according to the provisions of:

a) The Companies Act, 2013 (the Act) and the Rules made there under;

b) The Securities Contracts (Regulation) Act, 1956 (‘SCRA’) and the Rules made there under;

c) The Depositories Act, 1996 and the Regulations and Bye-laws framed thereunder;

d) Foreign Exchange Management Act, 1999 and the Rules and Regulations made there under to the extent of Foreign Direct Investment, Overseas Direct Investment and External Commercial Borrowings;

e) The Electricity Act, 2003 and the Rules made there under.

4. I have also examined compliance with the applicable clauses of the Secretarial Standards issued by the Institute of Company Secretaries of India on Meetings of the Board of Directors and General Meeting.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 81

5. I have not examined compliance by the Company with applicable financial laws, like direct and indirect tax laws, since the same have been subject to review by statutory financial audit and other designated professionals.

6. During the period under review the Company has complied with the provisions of the Act, Rules, Regulations, Guidelines, etc. mentioned above subject to the qualifications mentioned in paragraph 8 below.

7. Subject to the qualifications mentioned in paragraph 8, I further report as below:

7.1 that, -

(a) proper advance notices for Board and Committee meetings were issued to Directors during the year; such notices accompanied detailed notes on agenda items and draft minutes of respective meetings; the Company adopts a system to enable Directors to seek and obtain required information and clarifications on the agenda items before the meeting and for meaningful participation at the meeting. Majority decision is carried through while the dissenting members’ views, if any, are captured and recorded as part of the minutes.

(b) the Company followed proper Board processes in convening and conduct of Meetings Members and Directors; the Company has maintained proper Books to record Proceedings of General Meetings of Members, Minutes of Meetings of Board and Committee of Directors; resolutions passed by e-voting, if any, are recorded in the Minutes Book of General Meetings.

7.2 that, the changes in the composition of the Board of Directors that took place during the period under review were carried out in compliance with the provisions of the Act;

7.3 There were no instances of:

(i) Public, Preferential Issue of Shares or Debentures or Sweat Equity.

(ii) redemption buy-back of securities;

(iii) major decisions taken by the Members in pursuance to Section 180 of

the Companies Act, 2013;

(iv) merger, amalgamation, reconstruction etc.;

(v) foreign technical collaborations.

7.4 The Company is complying generally with applicable labour laws and is in the process of filling a few gaps in compliance of the same.

8. Qualification:

8.1 The Company did not appoint any Independent Directors on its Board as required under Section 149 of the Companies Act, 2013. The Company has made repeated requests to the Government of Karnataka to appoint Independent Directors.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 82

8.2 In the absence of Independent Directors, the Company could not validly constitute, hold and conduct Meetings of Audit Committee, Nomination & Remuneration Committee and CSR Committee.

Bengaluru K N Nagesha Rao 16th September , 2020 Practising Company Secretary UDIN No. F003000B000719760 FCS 3000 CP 12861 Peer Review Unique ID No.I2014KR1122000

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 83

THE ANNEXURE TO THE SECRETARIAL AUDIT REPORT FOR THE FINANCIAL YEAR 2019-20

To the Members of Chamundeshwari Electric Supply Corporation Limited

My Secretarial Audit Report of even date is to be read along with this letter.

1. Maintenance of Secretarial records and compliance of the provisions of corporate and other applicable laws, rules, regulations, standards are the responsibility of the management of the Company. My responsibility is to express an opinion on these secretarial records and compliance based on my audit.

2. I have followed the audit practices and process as were appropriate to obtain reasonable assurance about the correctness of the secretarial records. The verification was done on test basis to ensure that correct facts are reflected in secretarial records. I believe that the processes and practices I followed provide reasonable basis for my opinion.

3. I have not verified the correctness and appropriateness of financial records and books of accounts of the Company.

4. Wherever required, I obtained the management representation on the compliances of laws, rules and regulations as well on happening of events.

Bengaluru K N Nagesha Rao 16th September , 2020 Practising Company Secretary UDIN No. F003000B000719760 FCS 3000 CP 12861

Peer Review Unique ID No.I2014KR1122000

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 84

COMMENTS OF THE COMPTROLLER AND AUDITOR GENRAL OF INDIA UNDER SECTION 143(6)(b) OF THE COMPANIES ACT, 2013 ON THE FINANCIAL STATEMENTS OF CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMITED, MYSORE FOR THE YEAR ENDED 31 MARCH 2020.

The preparation of financial statements of Chamundeshwari Electricity Supply Corporation Limited, Mysore for the year ended 31st March 2020 in accordance with the financial reporting framework prescribed under the Companies Act, 2013 (Act) is the responsibility of the management of the company. The statutory auditors appointed by the Comptroller and Auditor General of India under section 139 (5) of the Act are responsible for expressing opinion on the financial statements under section 143 of the Act based on independent audit in accordance with the standards on auditing prescribed under section 143 (10) of the Act. This is stated to have been done by them vide their Revised Audit Report dated 28.09.2020 which supersedes their earlier Audit Report dated 28.08.2020.

I, on behalf of the Comptroller and Audit General of India, have conducted a supplementary audit of the financial statements of Chamundeshwari Electricity Supply Corporation Limited, Mysore for the year ended 31st March 2020 under section 143(6)(a) of the Act. The supplementary audit has been carried out independently without access to the working papers of the statutory auditors and is limited primarily to inquiries of the statutory auditors and company personnel and a selective examination of some of the accounting records.

In view of the revisions made in the financial statements by the management, as indicated in Note No. 59 of the financial statements and revision to Auditors Report to give effect to some of my audit observations raised during supplementary audit, I have no further comments to offer upon or supplement to the statutory auditors’ report under section 143(6)(b) of the Act.

For and on behalf of the

Comptroller and Auditor General of India

Sd/- Place:-Bengaluru (ANUP FRANCIS DUNGDUNG) Date:- 05.10.2020 ACCOUNTANT GENERAL (AUDIT-II)

KARNATAKA, BENGALURU

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 85

BALANCE SHEET AS AT 31st MARCH, 2020 (` In Lakhs)

Sl No Particulars Note

No As at

31.03.2020 As at

31.03.2019 I. ASSETS I Non-Current Assets

(a) Property, plant and equipment 3 338,603.32 3,02,065.61 (b) Capital work-in-progress 4 40,852.38 42,875.93 (c) Other Intangible Assets 5 527.09 1,088.55 (d) Intangible Assets under Development 6 - - (e) Financial Assets

(i) Investments 7 1.00 251.00 (ii) Others 8 26,632.15 26,468.04

(f) Income Tax Assets 9 356.92 340.90

(g) Deferred tax assets (net) 24 - -

(h) Other non-current assets 10 16,536.93 14,748.65

Total Non-current assets (I) 423,509.78 3,87,838.68

II Current assets

(a) Inventories 11 3,564.82 4,187.91

(b) Financial assets

(i) Trade receivables 12 133,307.47 1,16,098.26

(ii) Cash and cash equivalents 13 3,681.19 7,665.94

(iii) Loans & Advances 14 301.02 165.83

(iv) Other financial assets 15 140,286.87 1,11,277.18

(c) Other Current Assets 16 32,497.94 21,124.75

Sub Total 313,639.30 2,60,519.86

Non-current assets held for sale 17 1,349.93 758.59

Total Current assets (II) 314,989.24 2,61,278.46

Total Assets (I+II) 738,499.02 6,49,117.13

III Regulatory Deferral Account- Debit Balance 18 32,229.37 82,829.15

Total Assets & Regulatory Account Balance (I+II+III)

770,728.39 7,31,946.28

EQUITY AND LIABILITIES

I EQUITY

(a) Equity Share capital 19 99,171.54 88,836.54

(b) Other equity 20 (19,343.75) 11,409.72 TOTAL EQUITY (I) 79,827.80 1,00,246.26

II LIABILITIES

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 86

Sl No Particulars Note

No As at

31.03.2020 As at

31.03.2019 Non-current liabilities

(a) Financial liabilities (i) Borrowings 21 1,87,404.91 1,19,695.14 (ii) Other financial liabilities 22 1,22,235.01 1,15,319.26

(b) Provisions 23 8,488.50 7,419.62 (c) Deferred tax liabilities (net) 24 - -

Total Non-current liabilities(II) 3,18,128.42 2,42,434.02 III Current liabilities (a) Financial liabilities

(i) Borrowings 25 29,734.51 29,607.15 (ii) Trade payables (i) micro and small enterprises, and

26 - -

(ii) other than micro and small enterprises 2,54,721.83 2,67,471.04 (b) Provisions 27 1,793.25 1,276.83 (c) Other current liabilities 28 86,433.63 90,822.04 (d) Current Tax Liabilities (Net) 29 88.95 88.95

Total Current liabilities(III) 3,72,772.18 3,89,266.00 Total Liabilities(II+III) 6,90,900.60 6,31,700.02

TOTAL EQUITY AND LIABILITIES (I+II+III)

7,70,728.39 7,31,946.28

Notes 1 to 59 are integral part of the financial statements

Sd/- For Ramesha M Y & Co For and on behalf of the Board Chartered Accountants FRN: 006202S Sd/- Sd/- Sd/- Ramesha Gowda M Y (D Kodandapani) (Manohar M Bevinamar) Partner Director,CESC Managing Director M NO: 202316 DIN:08567945 DIN: 08835141 Sd/- Sd/- (A.Shivanna) (Satya Prasad) Chief Financial Officer Company Secretary Date: 28.09.2020 ACS: 23595 Place: Mysuru

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 87

STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED 2019- 20 (` In Lakhs)

Sl No Particulars Note No

CURRENT YEAR 2019-20

PREVIOUS YEAR 2018-19

I Revenue from operations 30 4,29,678.92 4,10,378.11

II Other income 31 20,485.25 17,163.68

III Total Income (I + II) 4,50,164.17 4,27,541.79

IV Expenses:

Purchases of Power 32 3,08,339.68 3,06,778.98

Employee Benefits Expense 33 56,909.27 52,854.42

Finance Costs 34 15,987.86 18,418.56

Depreciation and amortization expense

35 23,438.21 20,601.20

Other Expenses 36 31,433.76 24,465.65

Total Expenses (IV) 4,36,108.79 4,23,118.81

V Profit before Exceptional items and tax (III-IV)

14,055.38 4,422.98

VI Exceptional Items Income / Expenses (net)

- -

VII Profit / loss before tax and rate regulated activities (V+VI)

14,055.38 4,422.98

Add / Less: Regulatory income / expense (net):

- -

VIII Regulatory income /expense (net) 37 (50,599.78) (35,367.80)

IX Profit / loss before tax (VII+VIII) (36,544.40) (30,944.82)

X Tax expense:

Current tax

38

14.37 38.57

Deferred tax - (8,903.40)

MAT credit - (1,158.48)

Total tax expense 14.37 (10,023.31)

XI Profit / loss for the year (after tax) (IX-X)

(36,558.77) (20,921.51)

XII Other comprehensive income

(I) Items that will not be reclassified to profit or loss

a) Actuarial gains / losses on Family Benefit Fund

(104.09) (13.19)

b) Taxes on above - -

(ii) Items that may be reclassified to profit or loss

-

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Sl No Particulars Note No

CURRENT YEAR 2019-20

PREVIOUS YEAR 2018-19

a) Mark to Market of Investments - b) Taxes on above - - Total other comprehensive income (104.09) (13.19)

XIII Total Comprehensive Income for the year (XI + XII)

(36,662.85) (20,934.70)

XIV Earnings per equity share before exceptional item:

Basic (in `) 39 1.49 1.84 Diluted (in `) 1.48 1.82 Earnings per equity share after

exceptional item:

Basic (in `) 39 (3.89) (2.66) Diluted(in `) (3.85) (2.64) (Paid up value per share) (in `) 10.00 10.00

Notes 1 to 59 are integral part of the financial statements

Sd/- For Ramesha M Y & Co For and on behalf of the Board Chartered Accountants FRN: 006202S Sd/- Sd/- Sd/- Ramesha Gowda M Y (D Kodandapani) (Manohar M Bevinamar) Partner Director,CESC Managing Director M NO: 202316 DIN:08567945 DIN: 08835141 Sd/- Sd/- (A.Shivanna) (Satya Prasad) Chief Financial Officer Company Secretary ACS: 23595 Date: 28.09.2020 Place: Mysuru

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 89

CASH FLOW STATEMENT FOR THE YEAR ENDED 2019- 20

(` In Lakhs)

Sl No Particulars CURRENT YEAR

2019-20 PREVIOUS YEAR

2018-19

A. Cash Flow from Operating Activities

Net Profit Before Taxation (36,544.40) (30,944.82) Adjustments for: Tax exepenses (14.37) 10,023.31 Depreciation 23,438.21 20,601.20 Interest Expense 15,254.84 19,134.14 Interest Income (136.16) (82.98)

Actuarial gains / losses on Family benefit fund (104.09) (13.19)

Rental Income (238.83) (307.38)

Operating Profit Before Working Capital Changes 38,199.60 49,355.10

Movements in Working Capital :

Increase / Decrease in Trade Receivables (17,209.21) (14,421.62)

Increase / Decrease in Inventories 623.09 925.04

Increase / Decrease in short term Loans and Advances (42,811.79) (33,349.68)

Increase / Decrease in Regulatory Asset 50,599.78 37,894.79

Increase / Decrease in Trade Payables (12,749.21) 27,278.91

Increase / Decrease Other Non-Current Liabilities 6,915.74 9,440.55

Increase / Decrease Long term Provisions 1,585.31 7,953.43

Increase / Decrease in Current Liabilities (4,388.40) (17,434.70) 11,854.75 47,576.17

Cash Generated from Operations (15,779.50) 65,986.45

Direct Taxes paid (Net of Refunds) (16.02) (9,364.30)

Net cash from Operating Activities (15,795.52) 56,622.15

B. Cash Flow from Investing Activities

Purchase of property, plant & equipment (57,390.92) (62,792.06)

Rental Income 238.83 307.38

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Sl No Particulars CURRENT YEAR

2019-20 PREVIOUS YEAR

2018-19 Interest Received 136.16 82.98

Net cash used in Investing Activities (57,015.92) (62,401.70)

C. Cash Flow from Financing Activities

(Repayment) / Acceptance of Non-current borrowings 67,709.77 (4,546.76)

(Repayment) / Acceptance of Current borrowings 127.37 1,049.61

Proceeds from Share application money pending allotment 9,760.00 12,451.00

Movement in other equity 6,484.38 16,358.03 Interest paid (15,254.84) (19,134.14)

Net Cash used in Financing Activities 68,826.69 6,177.73

Net increase in Cash and Cash Equivalents (A + B + C) (3,984.75) 398.19

Cash and Cash Equivalents at the Beginning of the Year 7,665.94 7,267.75

Cash and Cash Equivalents at the End of the Year 3,681.19 7,665.94

The Company has followed indirect method as per Ind AS 7. Sd/- For Ramesha M Y & Co For and on behalf of the Board Chartered Accountants FRN: 006202S Sd/- Sd/- Sd/- Ramesha Gowda M Y (D Kodandapani) (Manohar M Bevinamar) Partner Director,CESC Managing Director M NO: 202316 DIN:08567945 DIN: 08835141 Sd/- Sd/- (A.Shivanna) (Satya Prasad) Chief Financial Officer Company Secretary ACS: 23595 Date: 28.09.2020 Place: Mysuru

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Statement of Changes in Equity for the Year Ended March 31, 2020 A) Equity share capital

(` In Lakhs) Particulars Amount

Balance at April 1, 2019 88,836.54 Changes in equity share capital during the year 2019-20 10,335.00 Balance at March 31, 2020 99,171.54

B) Other equity (` In Lakhs)

Particulars

Share Application

Money Pending

Allotment

Reserves and Surplus

Total Capital Reserve

Proposed adjustment

to Networth Account

Contributions, grants and subsidies

towards cost of capital

assets

Retained Earnings

Balance at April 1, 2019 3,015.00 239.17 (3,401.00) 99,130.67 (87,574.12) 11,409.72

Add/(Less): Loss for the year - - - - (36,662.85) (36,662.85)

Add/(Less): On account of new issue - - - - - -

Add: Addditions during the year 9,760.00 - - 6,484.38 - 16,244.38

Add: Share application money received (10,335.00) - - - - (10,335.00)

Add/(Less): Allotment of shares - - - - -

Less: Reversal of Depreciation/ withdrawal during the year

- - - - - -

Balance as at March 31,2020 2,440.00 239.17 (3,401.00) 105,615.06 (124,236.97) (19,343.75)

Sd/- For Ramesha M Y & Co For and on behalf of the Board Chartered Accountants FRN: 006202S

Sd/- Sd/- Sd/- Ramesha Gowda M Y (D Kodandapani) (Manohar M Bevinamar) Partner Director,CESC Managing Director M NO: 202316 DIN:08567945 DIN: 08835141 Sd/- Sd/- (A.Shivanna) (Satya Prasad) Chief Financial Officer Company Secretary Date: 28.09.2020 ACS: 23595 Place: Mysuru

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Notes to the Financial Statements

I. Corporate Information:

Chamundeshwari Electricity Supply Corporation Ltd (‘CESC’ or ‘the company’) is a premier power distribution Company in the State of Karnataka and wholly owned undertaking of Government of Karnataka. The Company is engaged in distribution of Power in five revenue districts of Karnataka, viz. Mysuru, Mandya, Chamarajnagar, Kodagu and Hassan. The Company is registered under the provisions of the Companies Act, 1956. The Company is a distribution licensee under Section 14 of the Electricity Act, 2003. It is domiciled and incorporated in India having its registered office at #29, Vijayanagara, 2nd stage, Hinkal, Mysuru, Karnataka - 570 017.

Earlier, the power sector in the State of Karnataka was serviced by Karnataka Electricity Board. In the year 1999, the State Government initiated the reforms process of the power sector to meet the needs of the burgeoning economy. As a first step, in 1999, the Karnataka Electricity Board was bifurcated into two companies, viz. Karnataka Power Transmission Corporation Limited (KPTCL) and Vishweswaraiah Vidyut Nigama Limited (VVNL). The Karnataka Electricity Regulatory Commission (KERC) was also setup in 1999. In the subsequent stage of reforms, the transmission and distribution activities carried out by KPTCL were unbundled and four power distribution companies were formed in June, 2002.

CESC was carved out from Mangalore Electricity Supply Company Limited ("MESCOM") in April 2005 to manage distribution functions.

II. Significant Accounting Policies:

1) Statement of compliance:

In accordance with the notification dated 16th February 2015, issued by the Ministry of Corporate Affairs, the Company has adopted Indian Accounting Standards (referred to as “Ind AS”) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) with effect from 1st April 2018.

The date of transition to Ind AS is April 1, 2017.

Previous period figures in the financial statements have been restated in compliance with Ind AS.

Upto the year ended 31st March 2018, the Company had prepared its financial statements under the historical cost convention on accrual basis in accordance with the Generally Accepted Accounting Principles (“Previous GAAP”) applicable in India, the applicable accounting standards as prescribed under the provisions of the

Companies Act, 2013 read with the Companies (Accounts) Rules, 2014 and the provisions of the Electricity Act, 2003 to the extent applicable.

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In accordance with Ind AS 101-“First Time adoption of Indian accounting Standards”, the Company has presented a reconciliation of shareholders’ equity under Previous GAAP and Ind AS as at March 31, 2018 and April 1, 2017 and reconciliation of the Profit/(Loss) after tax as per Previous GAAP and Total Comprehensive Income under Ind AS for the year ended March 31, 2018.

2) Basis of Preparation of Financial Statements:

• The financial statements are prepared on accrual basis of accounting under historical cost convention except as otherwise provided in the policy and in accordance with Indian Accounting Standard (Ind- AS) as notified by Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015 and subsequent amendments thereof as well as with the requirements applicable to financial statements as set forth in the Companies Act, 2013 and the provisions of the Electricity Act, 2003 to the extent applicable.

All items having a material bearing on the financial statements are recognized on accrual basis except the following:

• Grants and subsidies from Government in respect of capital assets, which are accounted on actual receipt basis; and

• Penalties & Damages recoveries from contractors and vendors are recognized as Income as and when recovered.

2.1) Use of Estimates and judgements:

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the reported amount of assets, liabilities, revenue and expenses during the reporting period. Although such estimates and assumptions are made on reasonable and prudent basis taking into account all available information, actual results could differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis and revisions to accounting estimates are recognized prospectively.

Key source of judgments, assumptions and estimation uncertainty in the preparation of the financial statements which may cause a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are in respect of useful lives of property, plant and equipment, employee benefit obligations, provision for income tax, Regulatory Deferral Account balance and measurement of deferred tax.

2.2) Property Plant & Equipment ("PPE"):

a) Property, Plant and Equipment are stated at cost, net of accumulated depreciation and impairment loss, if any. Such cost comprises purchase price, non-refundable taxes and duties, borrowing costs on qualifying assets and any cost directly attributable to bring the asset into location and condition necessary for it to be capable of operating in the manner intended by the

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management. It does not include any estimate of the cost of dismantling and removing the item and restoring the site on which it is located. Freehold land is not depreciated. The company depreciates property, plant & equipment using straight line method and depreciation is charged at the rate approved in KERC Tariff Order 2009 dated 25thNovember 2009. The company does not charge depreciation as per the rates prescribed under the Schedule II of the Companies Act,2013. Depreciation on additions of assets is provided on pro-rata basis from the month immediately in which the assets become available for use. In case there is a revision in the rates prescribed and notified by the KERC, the company applies the revised rates prospectively from the date of change notified by the KERC. The residual value of all the assets is taken at 10% as per KERC guidelines as against 5% as per Companies Act 2013.

b) An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.

c) The Company has the practice of capitalizing the Assets after the receipt of Final Bill from the Contractor and are accepted/approved/certified by the competent authority. The borrowing costs attributable to the such acquisition/construction of qualifying assets are capitalized as part of cost of such assets up to the date when such assets are ready for its intended use.

d) In respect of Assets shared with KPTCL, the ownership and title vests with KPTCL and as such, they are not reflected in the books of accounts of the Corporation. But the share of maintenance expenditure in respect of such assets is charged to Profit & Loss account and the accounts system was not enabled to monitor the same.

e) Fixed Assets other than those classified as 'Furniture & Fixture' and 'Office Equipment' costing individually up to ₹500 are written off to Profit and Loss Account during the year.

f) Advance paid towards the acquisition of property, plant & equipment outstanding at each Balance sheet date is classified as capital advance under Other Non-current Assets. Subsequent costs on renovation and modernization of those assets resulting in increased life and/ or efficiency of an existing asset is added to the cost of related assets or recognized as a separate asset as appropriate when it is probable that future economic benefits will flow to the company.

2.3) Depreciation:

a) Depreciation on all assets (except lease hold land and Assets created out of Consumer Contribution and Grants) is provided on straight line method at the rates as prescribed by KERC from time to time.

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b) Depreciation on leasehold land is provided for the years on amortization rates arrived at on the basis of the lease period.

c) Plant and machinery costing Rs.500/- or less individually is depreciated at 100% in the year in which they are installed and put to use, in accordance with para 2.37 of Annexure-III of ESAAR, 1985.

d) Depreciation is charged from the first year of operation. In case of assets capitalized during the year, depreciation is charged on pro-rata basis

e) Rates of Depreciation are not in conformity with the rates prescribed in Schedule II of the Act, but followed the KERC regulations.

f) Depreciation rates used as follows:

Asset Depreciation Rate Buildings 3.34% Hydraulic Works 5.28% Other Civil Works 3.34% Plant &Equipment 5.28% Lines, Cable Networks 5.28% Vehicles 9.50% Furniture & Fixtures 6.33% Office Equipment 6.33% Computers 15.00%

2.4) Intangible Assets:

a) Intangible assets are recorded at the consideration paid for acquisition of such assets. Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives i.e. period of agreement or license term and in the absence of license (Software) the cost is amortized in 3 years period. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated impairment losses, if any.

b) An intangible asset is derecognized on disposal or when no future economic benefits are expected from its use or disposal. Gain or loss arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset is recognized in profit or loss when the asset is derecognized.

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c) Intangible Assets under development represent amount paid towards development of software intended for future use and will be capitalized on receipt of completion/commissioning. These are valued at cost.

2.5) Non-current Assets (or disposal groups) held for Sale:

Non-current assets (or disposal groups) are classified as assets held for sale when their carrying amounts are to be recovered principally through a sale transaction and the sale is considered highly probable. The sale is considered highly probable only when the asset or disposal group is available for immediate sale in its present condition, it is unlikely that the sale will be withdrawn and sale is expected within one year from the date of the classification. Non-current assets (or disposal groups)classified as held for sale are stated at lower of carrying amount and fair value less costs to sell. Property, plant and equipment and intangible assets are not depreciated or amortized once classified as held for sale. Assets and liabilities classified as held for sale are presented separately in the statement of financial position.

2.6) Capital Work In Progress:

Materials issued to Capital Works are valued at weighted average rate applicable to the closing stock before such issue. Contracts are capitalized on receipt of final completion report or technical commissioning reports.

2.7) Inventories:

a) Inventories are valued at lower of cost determined on weighted average basis and net realizable value wherever applicable. Net Realizable value is the estimated selling price less estimated costs necessary to make sale.

b) Raw Materials are valued at Purchase Cost (inclusive of taxes)

c) Material issues are valued at Weighted Average Rate.

2.8) Revenue Recognition:

a) Revenue from sale of energy is accounted on accrual basis at the tariff rates approved by the Karnataka Electricity Regulatory Commission (KERC).

b) Revenue from contracts with customers is recognized on supply of electricity or when services are rendered to the customers at an amount that reflects the consideration to which the company is entitled under appropriate regulatory framework.

c) The Tariff/Rural Electrification Subsidy released by Government of Karnataka is recognized as part of Revenue in accordance of the Government of Karnataka order No EN 48 PSR 2006 Bangalore Dated 13th June 2007.

The Tariff subsidy is claimed from the Government as per the Commission Determined Tariff (As per the prevailing tariff order) on the consumption of BJ/KJ upto 40 units per installations per month and IP Set Category upto and inclusive of 10 HP.

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d) Revenue for the year is adjusted by accounting un-billed revenue demand appropriately.

Unbilled revenue demand (UBR) for the year in case of HT and LT-5 (above 40HP) is calculated duly considering the March consumption billed on 1st April and in respect of other LT categories the UBR is made duly considering the actual consumption of march for proportionate days as reading dates are spread over.

2.9) Other Income:

a) In respect of amount recovered from Contractors/Suppliers towards delay in execution of works/supplies, the amount is recognized as income upon rejection of the delay condonation request of the contractor/supplier, by the competent authority. Until such time the same is accounted under current liabilities. In the absence of any such request, the amount so recovered would be treated as penalty and credited to miscellaneous revenue.

b) Interest income is recognized on a time proportionate basis taking into account the amount outstanding and the rate applicable.

c) Interest income arising from financial assets is accounted for using effective interest method.

2.10) Regulatory Asset / Liability:

a) The Company is engaged in operation of Supply of Electricity to the consumers covered under its jurisdiction. The rates are regulated by the Hon'ble Karnataka Electricity Regulatory Commission (KERC). As per section 62 of Electricity Act 2003, the CESC is filing tariff application yearly with Regulatory Commission for determination of tariff. The Regulatory Commission determines the tariff as per procedures laid in section 64 of Electricity Act 2003. The Company collects tariff from consumers as approved in the tariff order issued by the Regulatory Commission. The Hon'ble KERC through its Tariff orders allows recovery of deficits in subsequent periods through truing up orders.

b) Expenses/income recognized as Regulatory Income/Expenses in the statement of Profit & Loss to the extent recoverable or payable in subsequent periods based on the Company's understanding of the provision of the applicable regulations framed by the Karnataka Electricity Regulatory Commission and/or their pronouncements/orders, with corresponding balances shown in the Balance sheet as Regulatory Deferral Account balances.

2.11) Borrowing Cost:

a) Borrowing costs consist of interest and other costs that the Company incurs in connection with the borrowing of funds. Borrowing costs directly attributable to the acquisition, construction or production of an asset that necessarily takes a substantial period of time to get ready for its intended use or sale are

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capitalized as part of cost of the respective assets. All other borrowing costs are expensed in the period in which they occur.

b) Borrowing costs are capitalized by effective interest rate after adjustment of transaction costs, premiums/discounts, to be made while capitalizing borrowing costs.

2.12) Taxes on Income:

Income tax expense represents the sum of the tax currently payable and deferred tax.

a) Current tax:

The tax currently payable is based on taxable profit for the year. Taxable profit differs from ‘profit before tax’ as reported in the statement of profit and loss because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company’s current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

b) Deferred tax:

Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the Financial Statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax liabilities are generally recognized for all taxable temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Deferred Tax Asset is recognized to the extent that it is probable that future taxable profits will be available against which the temporary differences can be utilized. The carrying amount is reviewed as at end of each reporting period and are reduced to the extent that it is no longer probable that the related tax benefit will be realised.No Deferred Tax Asset/Liability is created for temporary timing differences when the income is exempt from tax if the timing difference is expected to be set off within the tax holiday/exempt period.

Current and deferred tax are recognized in statement of profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.

Minimum Alternative Tax (MAT) is recognized to the extent payable as current tax and simultaneously credit is taken in the Statement of Profit & Loss to the extent it can be measured and is likely to give future benefits in the form of set off against future income tax liability.

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2.13) Segment Reporting:

a) The Company is engaged in the activity of distribution of electricity.

b) The Chief Operating Decision Maker ("CODM") of the Company after Considering the Geographical Area of Operations, Economic and political conditions affecting the operations of the company there is no identifiable reporting segment. Hence no Segment wise report is furnished.

2.14) Impairment of Assets:

The Company reviews the carrying amounts of its intangible assets and Property, plant and equipment (including Capital Works in Progress) of a “Cash Generating Unit” (CGU) to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). When it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

An impairment loss is only reversed to the extent that the assets carrying amount does not exceed the carrying amount that would have been determined net of depreciation or amortization, if no impairment loss had previously been recognized.

2.15) Provisions, Contingent Liabilities and Contingent Assets:

A provision is recognized when the company has a present obligation as a result of a past event and it is probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate can be made based on technical valuation and past experience.

The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).Where discounting is used, the increase in the provision due to the passage of time is recognized as finance cost.

Contingent assets are disclosed in the financial statements by way of notes to accounts when inflow of economic benefits is probable.

Contingent liabilities are disclosed in the financial statements by way of notes to accounts, unless possibility of an outflow of resources embodying economic benefit is remote based on judgement of management and reviewed as at the end of reporting date and adjusted to reflect current estimate of the management.

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2.16) Employee Benefits:

Short-term employee benefits:

The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognized during the year when the employees render the service. These benefits include performance incentive and compensated absences which are expected to occur within twelve months after the end of the period in which the employee renders the related service.

The cost of short-term compensated absences is accounted as under:

• in case of accumulated compensated absences, when employees render the services that increase their entitlement of future compensated absences; and

• in case of non-accumulating compensated absences, when the absences occur.

Long-term employee benefits:

Long term employee benefits comprising of earned leave scheme and family benefit fund are recognized based on the present value of defined benefit obligation and computed using the projected unit credit method, with actuarial valuations being carried out at the end of each annual reporting period and same is recognized in Profit and Loss statement.

Post-employment benefits:

Defined contribution plans

Employee benefit under defined contribution plans comprising of pension fund and gratuity fund for employees enrolled on or after 01.04.2006 are recognized based on the amount of obligation of the Company to contribute to the plan (which is 10% of the Basic Pay + Dearness Pay + Dearness Allowance with matching contribution of employees upto 31.3.2019. However, w.e.f 1.4.2019 the employer Contribution has been enchanced to 14%). The same is paid to KENDCPS cell (KPTCL/ESCOMs New defined contribution pension scheme cell) and expensed during the year through Profit & Loss Statement.

In respect of employees who have joined CESC before 1.4.2006, provision for contribution to KPTCL/ESCOMs Pension & Gratuity Trust is made on the formula evolved by the Trust based on the actuarial valuation undertaken by KPTCL/ESCOMs' Pension & Gratuity Trust. Any revision in contribution rates due to actuarial valuation by the Trust is accounted in the year of intimation by the Trust to the company.

As the company contribution is collected and administered by the trust and contribution paid on a pay as you go basis, the same has been treated as a Defined Contribution Plan in accordance with Ind AS 19.

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2.17) Statement of Cash Flows:

Cash flows are reported using indirect method, whereby profit/(loss) before tax is adjusted for the effect of transactions of non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash flows. The cash flows are segregated into operating, investing and financing activities.

2.18) Financial Instruments:

Non-Derivative Financial Instruments are classified as:-

Financial assets measured at:

• Amortized Cost

• Fair Value through profit & loss

• Fair Value through other comprehensive income

Financial liabilities measured at:

• Amortized Cost

• Fair Value through profit & loss

Initial Recognition and Measurement:

Financial assets and financial liabilities are recognized in the Company’s statement of financial position when the company becomes a party to the contractual provisions of the instrument. The Company determines the classification of its financial assets and liabilities at initial recognition. All financial assets and liabilities are initially recognized at fair value plus/minus directly attributable transaction costs except for those financial instruments measured at fair value through profit & loss. Financial assets and liabilities carried at fair value through profit & loss are initially recognized at fair value and transaction costs are expensed in the income statement.

Subsequent measurement:

The subsequent measurement of financial assets depends on their classification as follows:

Financial assets / Financial liabilities carried at amortized cost

Financial assets or financial liabilities are subsequently measured at amortized cost if it is held within a business model whose objective is to hold the asset in order to collect contractual cash flows and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

Financial assets at fair value through other comprehensive income A financial asset is subsequently measured at fair value through other comprehensive income if it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 102

assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

Financial assets / Financial liabilities at fair value through profit or loss The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires or it transfers the financial asset and substantially all the risks and rewards of ownership of the asset.

De-recognition: Financial Assets:

The Company derecognizes a financial asset only when the contractual rights to the cash flows from the asset expires or it transfers the financial asset and substantially all the risks and rewards of ownership of the asset.

Financial Liabilities: A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is replaced by another from the same lender on substantially different terms or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a de-recognition of the original liability and recognition of a new liability and the difference in the respective carrying amounts is recognized in the income statement.

2.19) Leases: Leases are classified as finance leases whenever the terms of the lease transfer

substantially all the risks and rewards of ownership to the lessee. Lessee shall recognize finance leases as assets and liabilities in their balance sheets at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. Any initial direct costs of the lessee are added to the amount recognized as an asset. Minimum lease payments shall be apportioned between the finance charge and the reduction of the outstanding liability. A finance lease gives rise to depreciation expense for depreciable assets as well as finance expense for each accounting period. Leases, where the lessor effectively retains substantially all the risks and benefits of ownership of the leased item are classified as operating leases. Operating lease payments are recognized as an expense in the statement of profit and loss on a straight-line basis over the lease term except where the increment in lease rentals is in line with general rate of inflation. Leasehold lands where the ownership of the land will not be transferred to Company at the end of lease period are classified as operating leases. Leasehold lands are considered as finance lease where ownership will be transferred to the Company as at the end of lease period. Such leasehold lands are presented under property, plant and equipment and not depreciated.

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2.20) Earnings per Share: The earnings considered in ascertaining the Company’s Earnings per Share

(‘EPS’) comprise the net profit after tax attributable to equity shareholders. The number of shares used in computing basic EPS is the weighted average number of shares outstanding during the year. The weighted average number of equity shares outstanding during the year is adjusted for events of bonus issue; bonus element in a rights issue to existing shareholders; share split; and reverse share split (consolidation of shares).

The diluted EPS is calculated on the same basis as basic EPS, after adjusting for the effects of potential dilutive equity shares including adjustments for Share Application Money.

2.21) Impairment of Trade Receivables: For trade receivables, the company applies the simplified approach permitted

by Ind AS 109 "Financial Instruments", which requires expected lifetime losses to be recognized from initial recognition of the receivables. The Company has used a practically expedient method as permitted under Ind AS 109.

a) To treat the quantum of actual arrears amount outstanding under permanently disconnected installation under LT2, LT3 LT5 and HT tariff, where action has been taken under "Recovery of dues Act", as the allowance for bad and doubtful debts for recovery

b) Not to consider the dues of IP (irrespective of disconnection), water supply and street light dues as bad and doubtful debts of recovery

2.22) Power Purchase: The Power Purchase cost is recognized based on the Government of

Karnataka Order No. EN 131 PSR 2003 Dated 10th May 2005 for accounting the cost of power based on the billings made by Power Generators Pool allocated to CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LIMITED, MYSORE by the Government of Karnataka. The variation between power allocation by Government of Karnataka ("GoK') and the actual power is being reconciled through energy balancing which is carried out every year and adjustments to the power purchase cost at KERC approved rate is accounted every year based on such reconciliation.

The KERC in its Tariff Order determines the transmission charges based on the installed generation capacity of the state.

2.23) Government Grants: Grants received for capital expenditure are included in other equity Contributions received from customers for capital expenditure are included

in other equity Other revenue grants are credited to profit and loss account

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2.24) Dividend: Dividend paid/payable are recognized in the year in which the related

dividends are approved by the shareholders or Board of Directors as appropriate.

2.25) Recent accounting pronouncement: Ind AS 116 Leases was notified by MCA on March 30, 2019 and it replaces Ind

AS 17 Leases, including appendices thereto. Ind AS 116 is effective for annual periods beginning on or after April 1, 2019. Ind AS 116 sets out the principles for the recognition, measurement, presentation and disclosure of leases and requires lessees to account for all leases under a single on-balance sheet model similar to the accounting for finance leases under Ind AS 17. The standard includes two recognition exemptions for lessees – leases of ‘low-value’ assets (e.g., personal computers) and short-term leases (i.e., leases with a lease term of 12 months or less). At the commencement date of a lease, a lessee will recognize a liability to make lease payments (i.e., the lease liability) and an asset representing the right to use the underlying asset during the lease term (i.e., the right-of-use asset). Lessees will be required to separately recognize the interest expense on the lease liability and the depreciation expense on the right-of-use asset.

Lessees will be also required to remeasure the lease liability upon the occurrence of certain events (e.g., a change in the lease term, a change in future lease payments resulting from a change in an index or rate used to determine those payments). The lessee will generally recognize the amount of the remeasurement of the lease liability as an adjustment to the right-of-use asset.

Lessor accounting under Ind AS 116 is substantially unchanged from today’s accounting under Ind AS 17. Lessors will continue to classify all leases using the same classification principle as in Ind AS 17 and distinguish between two types of leases: operating and finance leases.

The Company intends to adopt these standards from April 1, 2019. As the Company does not have any material leases, therefore the adoption of this standard is not likely to have a material impact in its Financial Statements.

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Note: 3 Property Plant & equipment - Tangible Assets

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 3.1 Freehold Land 10.1 269.44 269.44 3.2 Land Held Under Lease 10.1 294.66 299.29 3.3 Buildings 10.2 9,526.16 7,816.03 3.4 Hydraulic Works 10.3 248.77 195.96 3.5 Other Civil Works 10.4 309.13 118.71 3.6 Plant & Machinery 10.5 76,628.41 71,757.07 3.7 Computers 10.5 377.82 524.49 3.8 Lines Cable Networks 10.6 243,803.17 2,14,111.33 3.9 Vehicles 10.7 457.93 287.31 3.10 Furniture & Fixtures 10.8 4,433.64 4,059.78 3.11 Office Equipments 10.9 908.99 965.12

3.12 Released plant and equipments, lines, cable networks to be reused 16.2 1,345.18 1,661.07

Total carried to Balance Sheet

338,603.32 3,02,065.61

3.13) Assets transferred by M/s Karnataka Power Transmission Corporation Limited (KPTCL) have been stated at the cost of transfer indicated by KPTCL in transfer document.

3.14) The Corporation is in the process of transferring the titles of immovable assets. that was transferred by KPTCL. Out of 187 Properties, 154 Nos have been transferred in the name of CESC for remaining 33 Properties.

3.15) The Company has elected to continue with the carrying value of its Property Plant & Equipments recognised as of 1st April 2017 measured as per the previous GAAP and use that carrying value as its deemed cost as on the transition date as per Para D7AA of Ind AS -101- First time adoption of Indian Acounting Standards.

3.16) Property, plant and equipment are hypothicated to various financial instititution as mentioned in Note No. 21.1

3.17) For calculation of Depreciation purpose number of day in an year is considered as 365 even for leap year also and difference of the same is 0.27% of the total depreciation charged.

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Note: 4 Capital Work In Progress:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 4.1 Capital Work in Progress 14 Series 16,452.85 15,182.67 4.2 Provision for Completed works 15 Series 1,402.48 1,447.03 4.3 Turnkey Contractors Control Account 26.6057 22,997.05 26,246.23 Total carried to Balance Sheet

40,852.38 42,875.93

4.4) The Company has elected to continue with the carrying value of its CWIP recognised as of 1st April 2017 measured as per the previous GAAP and use that carrying value as its deemed cost as on the transition date as per Para D7AA of Ind AS -101- First time adoption of Indian Acounting Standards.

4.5) An amount of 1551.52 Lakh towards interest on loans taken for Capital works has been Capitalised during the year.

Note: 5 Intangible Assets:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

5.1 Computer Software 12.9 Series 18.1 Series 527.09 1,088.55

Total carried to Balance Sheet 527.09 1,088.55

5.2) The Company has elected to continue with the carrying value of its Intangible Assets recognised as of 1st April 2017 measured as per the previous GAAP and use that carrying value as its deemed cost as on the transition date as per Para D7AA of Ind AS -101- First time adoption of Indian Acounting Standards.

Note: 6 Intangible Assets under development:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

6.1 CWIP-MMS Software 14.1727 - -

Total carried to Balance Sheet - -

6.2) The Company has elected to continue with the carrying value of its CWIP recognised as of 1st April 2017 measured as per the previous GAAP and use that carrying value as its deemed cost as on the transition date as per Para D7AA of Ind AS -101- First time adoption of Indian Acounting Standards.

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Note: 7 Non-current investments:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

(Unquoted Investments fully paid up)

7.1 Investment in Equity share capital of Power Company of Karnataka Limited (100 Equity shares of ` 1,000 each)

20.2717 27.8117 1.00 251.00

Total carried to Balance Sheet 1.00 251.00

7.2) The Company has elected not to adjust the investment to book value of the investment in PCKL.

7.3) During the year PCKL vide its letter No.PCKL/AT2/33-V4/2015-16/3514-24 dt.22.10.2019 has returned Rs.250 lakhs invested towards Share Capital.

Note: 8 Other non-current financial assets:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

(Unsecured, considered good unless otherwise stated)

8.1 Deposit with Others (*) 28.9337 28.9357

1,631.42 1,467.32

8.2 Deposit with Andhra Pradesh Power Generation Corporation Limited (^) 28.9357

1,400.00 1,400.00

8.3 Subsidy receivable from GOK($) 28.6257 21,738.00 21,738.00

8.4 Revenue Subsidy / Grants receivables (%) 28.6117 1,862.73 1,862.73

Total carried to Balance Sheet

26,632.15 26,468.04

8.5) (*) Deposit with others includes deposits with BSNL, courts, railways and amount paid to PF authorities which is under protest.

8.6) (^) GoK in its Order No: EN 58 PSR 2013 Bangalore dated 23.09.2013 has accorded approval for Equitable Distribution of ` 7000 Lakhs paid towards 50% of the cost of power block of Jurala Hydro Electric Project among Electricity Supply Companies. The amount was paid by PCKL to Andhra Pradesh Power Generation Corporation Ltd on behalf of ESCOMs. The share of CESC amounting to ` 1400 Lakhs is accounted as Miscellaneous deposit

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 109

received from GoK and paid as Deposit to Andhra Pradesh Power Generation Corporation Ltd under A/c 28.9357.

8.7) ($) Tariff order dated May 12,2014 has ordered an additional subsidy from the government of Karnataka amounting to Rs. 12669 lakhs and also includes the transfer of past subsidy dues from GoK and past power purchase dues of KPCL in the books of KPTCL vide Government order No: EN 67 PSR 2017 dated 31.07.2017 amounting to Rs. 9069 lakhs.

8.8) (%) As per the direction of GOK, an amount of Rs. 1862.73 lakhs has been refunded to consumers account for extending the benefit of waiver off IP set dues to such IP set consumers who have paid their electricity bills on or before 31-03-2003. The same has been accounted in the books of accounts as receivables dues from GOK.

Note: 9 Income Tax Assets:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

9.1 Income Tax Paid in Advance (includes TDS Receivable)

28.8217 356.92 340.90

Total carried to Balance Sheet 356.92 340.90

Note: 10 Other non-current assets:

(` in Lakhs)

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019 (Unsecured, considered good

unless otherwise stated)

10.1 Capital advances to suppliers / contractors *

25.5017, 26.6027, 26.6028, 26.6037 , 26.6038, 26.6067, 26.6077, 26.6087

15,378.45 13,590.17

10.2 MAT credit entitlement 28.8027 1,158.48 1,158.48

Total 16,536.93 14,748.65

10.3 Less: Allowance for other non-current assets - -

Total carried to Balance Sheet 16,536.93 14,748.65

*Advances to Suppliers and Contractors are given against the Bank guarantee for the supply of Materials/ execution of works.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 110

Note: 11 Inventories:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

Stores and Spares

11.1 Materials Stock Account 22.6107 3,564.82 4,185.76 11.2 Material Impress Account 22.6417 - - 11.3 Material Account- Temporary works 22.7317 - 2.14

Total carried to Balance Sheet

3,564.82 4,187.91

Note:

11.4) Method of valuation of inventory is as specified in Note No. 2.7 of significant accounting policies

11.5) Inventories are hypothecated to various financial institution as mentioned in Note No. 25.2

Note: 12 Trade receivables:

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

Sundry Debtors for Sale of Power- LT, HT & others (Excluding Unbilled Revenue)

12.1 Secured and Considered good * 23

Series

75,302.13 67,677.49 12.2 Unsecured and Considered good 51,566.23 43,293.46 12.3 Doubtful 6,602.40 6,236.08 12.4 Sundry Debtors for Electricity Tax 23.3 7,723.35 6,557.29

141,194.12 1,23,764.32

12.5 Less: Allowance for withdrawal of Revenue demand 23.8 1,284.25 1,429.98

12.6 Less: Allowance for doubtful receivables from consumers 23.9 6,602.40 6,236.08

Total carried to Balance Sheet 133,307.47 1,16,098.26

* As per KERC Bangalore, Notification No: D/07/7 dated 1.10.2007, KERC (Security Deposit) Regulations, 2007 Notified in Karnataka Gazette dated 11.10.2007, Company is collecting additional security deposit collected till deposit based on the average bill amount corresponding to 2 Months (2MMD) and at the end of FY 20 the company is having Rs. 75302.13 lakhs , for March 31,2019 Rs. 67,677.49 Lakhs as Security Deposit. The receivables to the extent of FY 20 the company is having Rs. 6602.40 lakhs , for March 31,2019 Rs. 6,236.08 Lakhs is considered as bad and doubtful debts and provided for in accounts.

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The balance Trade receivables can be recovered by enforcing rule of Disconnection, for the disconnected installations, by enforcing Recoveries of Dues Act- 1976- treating the arrears as Arrears of Land Revenue, wherever applicable.

The total dues recoverable from M/s My sugar Ltd., Mandya(State PSU's) as at the end of March-2020 stood at Rs 1907.61 lakhs & interest of Rs 823.56 lakhs being charged as per the supply regulations. The Corporation is pursuing for recovery of outstanding dues including interest.

Trade receivables includes the arrears of IP consumers below 10HP prior to 31.7.2008 is as below.

(` in Lakhs)

Particulars Principal Interest Total

Closing Balance as on 31.07.2008 33,158.00 10,478.00 43,636.00

Closing Balance as on 31.3.2020 30,241.26 36,478.54 66,719.80

No interest has been recognized on dues of IP sets consumers below 10HP from the year 2014-15.

Note: 13 Cash and Cash Equivalents: (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

Cash and cash equivalents:

13.1 Balances with banks

in current accounts

Balance with bank accounts (collecting)

24 Series 152.34 456.55

Balance with bank accounts (Disbursement)

24 Series 1,562.74 1,002.34

in other accounts (to the extent held as margin money or security against the borrowings, guarantees, other commitments)

20.2807 1,874.63 5,506.52

13.2 Cash on hand 24.1107 13.17 280.70 13.3 Cheques on hand 24.1137 71.33 413.20 13.4 Postage stamps on hand 24.1207 0.93 0.81 13.5 Imprest with staff 24.2107 6.05 5.81

13.6 Transit account with Head Office 24.5 & 24.6 - -

Total carried to Balance Sheet

3,681.19 7,665.94

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 112

Note: 14 Loans and Advances: (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

(Unsecured, considered good unless otherwise stated)

14.1 Travel Advance 27.2027 18.26 7.69 14.2 Festival Advance 27.2037 131.44 58.34 14.3 Medical Advance 27.2047 35.28 58.78 14.4 Advances to staff - against expenses 27.2057 86.04 41.03 14.5 Others 27.8007 30.00 -

Total carried to Balance Sheet

301.02 165.83

Note: 15 Other Current Financial Assets: (` in Lakhs)

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

(Unsecured, considered good unless otherwise stated)

15.1 Receivable from KPTCL & other Escoms

i) Receivable from M/s KPTCL

28.8267, 28.8317, 28.8367, 28.8417, 28.8487, 28.8817, 28.8657, 28.8747

4,038.96 4,039.11

Less: Payable to M/s KPTCL

42.2127, 42.2127, 42.2037, 42.2197, 42.2247, 42.2297

1,432.37 (1,448.02)

Net Receivable from M/s KPTCL

2,606.60 2,591.09

ii) Receivable from M/s HESCOM 28.8397, 28.8837 720.19 720.19

Less: Payable to M/s HESCOM

- -

Net Receivable from M/s HESCOM

720.19 720.19

iii) Receivable from M/s MESCOM 28.7654, 28.7657, 28.8287, 28.8437,

28.8787 1,900.35 1,900.35

Less: Payable to M/s MESCOM 42.2167, 42.7657,

42.8787 28.73 28.73

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 113

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

Net Receivable from M/s MESCOM

1,871.63 1,871.63

Amount Receivable from KPTCL and other ESCOMs

5,198.42 5,238.60

15.2 Unbilled Revenue 23.4 Series 21,030.22 25,761.10

Receivable from GOK

15.3 Amount receivable from GOK towards free supply of BJ / KJ installations

28.6267 - 0.00

15.4 Amount receivable from GOK towards free supply of IP set up to 10HP

28.6277 113,518.10 79,247.35

15.5 Amount recoverable from Employees (net)

540.25 539.46

15.6 Receivable from PCKL transfer of GP dues as on 31.03.2015 towards securitization

28.9197 - -

15.7 Receivable - Pension & Gratuity Trust (net) 28.9077 (0.12) 490.68

Total carried to Balance Sheet

140,286.87 1,11,277.18

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 114

Note: 16 Other Current Assets: (` in Lakhs)

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

(Unsecured, considered good unless otherwise stated)

16.1 Receivable from GOK :

Towards Ganga Kalyana Scheme

47.3077, 47.3087, 47.3097, 47.3107,

47.3577 7,593.20 7,588.47

Towards other schemes

100.77 1,590.55

Other receivables - (rebate for collection of electricity tax) 28.1107 111.86 92.10

16.2 DCW Works deposits 47.3177, 47.3187, 47.3197, 47.3207,

47.7007 4,419.40 4,222.76

16.3 Claims for loss / Damage to capital assets - others

28.7297, 28.7497

2.39 1.47

16.4 Amount receivable in Cash from BESCOM 28.8827 - -

16.5 Debit balance in creditors 41 series 15,810.18 3,463.96

16.6 Expenses recoverable from Suppliers 28.8107 95.40 105.96

16.7 Income Accrued but not due-others 28.3907 595.49 477.79

16.8 Issued to repairs to the Corporation MRT 27.2107 - 0.00

16.9 Prepaid Expenses 28.8207 5.03 20.04

16.10 Receivable - Others 28.8987 266.73 106.65

16.11 Receivable from beneficiaries of Solar Lanterns 28.1257 - -

16.12 Receivable from GESCOM - Power Purchase 28.8937 2,162.00 2,162.00

16.13 Receivable from HESCOM - Power Purchase 28.8927 149.00 149.00

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 115

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

16.14 IT deducted at source on other payments 46.9257 (1.69)

16.15 Transformers / Mtrs etc. issued to Contractors / suppliers for repairs

26.6047 1,116.80 1,076.87

16.16 Claims for loss / Damage to materials - others 28.7297 - -

STOA/MTOA UI Charges (Receivable/Payable to SLDC) 28.9557 0.89

16.17 Stock Shortage pending investigation 22.8207 68.82 68.82

32,497.94 21,124.75

Less: Allowance for doubtful advances for advance paid to suppliers and others

- -

Total carried to Balance Sheet

32,497.94 21,124.75

Note: 17 Non-current Assets held for sale: (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 17.1 Plant, equipment, lines & cables 16.1 1,349.93 758.59

Total carried to Balance Sheet 1,349.93 758.59 Note: 18 Regulatory Deferral Accounts:

(` in Lakhs) Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

18.1

Regulatory Deferral Account - Liability: Regulatory Liabilities - - Regulatory Deferral Account - Asset: Regulatory Assets 28.9187 32,229.37 82,829.15

Total carried to Balance Sheet 32,229.37 82,829.15

Rate Regulated Activities:

i. As per the Ind AS-114 ‘Regulatory Deferral Accounts’ the business of electricity distribution is a Rate Regulated activity wherein the regulators determine Tariff to be charged from consumers based on prevailing regulations in place.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 116

The Multi Year Tariff (MYT) Regulations issued by Karnataka Electricity Regulatory Commission ("KERC") is applicable to the Company’s distribution business. According, to these regulations, the regulators shall determine tariff in a manner in which the Company can recover its fixed and variable costs including assured rate on return approved equity base, from its consumers. The Company determines the Revenue, Regulatory Assets and Liabilities as per the terms and conditions specified in respective MYT Regulations.

ii. Reconciliation of Regulatory Assets/Liabilities of distribution business as per Rate Regulated Activities as on March 31, 2020, and March 31, 2019 is as follows:

(` in Lakhs)

Particulars As at 31.03.2020

As at 31.03.2019

Opening Regulatory Assets (net) 82,829.15 1,20,723.94

Regulatory Income / Expenses during the year:

(i) Power Purchase Cost (50,599.78) (35,367.80)

(ii) Reversal of earlier years income recognized (prior period effect) (2,526.99) Closing Regulatory Assets (net) 32,229.37 82,829.15

True-up Subsidy / Regulatory Asset (Ref Note 22)

Determination of the Retail Supply Tariff chargeable by the Company to its consumers is governed by KERC (Terms and conditions for determination of Tariff for Distribution and Retail Sale of Electricity ) Regulations 2006, and the amendments made thereon from time to time, whereby KERC is required to determine the Tariff in a manner that the Company recovers its Power purchase cost as well as other prudently incurred expenses and earns return of 15.50% p.a. on KERC approved Equity.

In the process of determining the tariff, KERC will approve the ARR for the year considering the tariff applications submitted by the ESCOMs, which will be again trued up by the Commission during Annual Performance Review considering actuals, on finalization of accounts for the year. The Surplus/Deficit in revenue if any will be adjusted in future tariff. CESC is accounting such surplus/Deficit in the accounts of respective year itself as "Regulatory Asset" being the deferred expenses expected to flow to the Company subsequently on determination of tariff by Hon'ble KERC during Annual Performance Review.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 117

Regulatory Asset / Liability arrived for the year is provided as under:

(` in Lakhs)

SlNo Particulars

FY20

Approved in Tariff

Order-2019

As per Accounts

Expected to be approved by KERC in trueing up

Difference B/w

approved & actuals

Revenue at existing tariff

1 Revenue from tariff and Misc. Charges 268,278.00 252,248.17 252,248.17 -

2 RE Subsidy / Tariff Subsidy 145,293.00 177,430.74 177,430.74 -

Total Existing Revenue 413,571.00 429,678.92 429,678.92 -

Expenditure:

3 Power Purchase Cost 301,674.00 308,339.68 308,339.68 (6,665.68)

4 Employee Cost

66,061.00 74,037.76 74,037.76

5 Repairs & Maintenance

6 Admin & General Expenses

7 Depreciation 16,571.00 23,438.21 23,438.21 -

8 Interest & Finance Charges 28,925.00 29,206.83 29,206.83 -

9 Other Debits - 1,190.40 809.28 381.12

10 Net Prior Period Debit / Credit - - -

11 Funds towards Consumer Relation / Consumer Education

50.00 - - -

12 Return on Equity with MAT 5,025.00 - - -

13 Other Income 4,823.00 20,485.25 20,485.25 -

ARR 413,483.00 415,727.63 415,346.51 (6,284.56)

Deferred tax & Income Tax

- - -

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 118

SlNo Particulars

FY20

Approved in Tariff

Order-2019

As per Accounts

Expected to be approved by KERC in trueing up

Difference B/w

approved & actuals

Deficit for FY17 carried forward (20,762.00) - - -

Disallowance of interest & Depreciation on imprudent investments in FY16

- - - -

Regulatory asset - (50,599.78) (50,599.78) -

Net ARR 434,245.00 466,327.40 415,346.51 (6,284.56)

GAP (Regulatory Asset) for FY2018-19

Reconciliation of Regulatory Asset Account

a. Opening Regulatory Asset as on 1.4.2019 - - - 82,829.15

b. Add: Regulatory Asset created for FY 2019-20 - - - 6,284.56

c. Less Reversal of Regulatory assets created during 2017-18

56,884.34

d. Closing Regulatory Asset as on 31.3.2020 32,229.37

Note: 19 Equity Share Capital:

Sl No Particulars Account

Code

As at 31.03.2020 As at 31.03.2019

Number (In Lakhs)

Amount (in lakhs)

Number (In Lakhs)

Amount (in lakhs)

19.1 Share capital:

Authorized: (*)

Equity shares of ` 10/- each 10,000.00 100,000.00 10,000.00 100,000.00

10,000.00 100,000.00 10,000.00 100,000.00

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 119

Sl No Particulars Account

Code

As at 31.03.2020 As at 31.03.2019

Number (In Lakhs)

Amount (in lakhs)

Number (In Lakhs)

Amount (in lakhs)

Issued, subscribed and fully paid up:

52.3017

Equity shares of ` 10/- each

At the beginning of the year 8,883.65 88,836.54 7,208.35 72,083.54

Issued during the year

by way of issue of fully paid up equity shares

1,033.50 10,335.00 1,675.30 16,753.00

At the close of the year 9,917.15 99,171.54 8,883.65 88,836.54

Total carried to Balance Sheet 99,171.54 88,836.54

Terms / rights attached to Equity Shares:

The Company has only one class of equity shares having a par value of Rs. 10/- each. Each holder of equity shares is entitled to one vote per share.

In the event of liquidation of the Company, the holders of the equity shares will be entitled to receive the remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the equity shares held by the shareholders.

a) Particulars of equity share holders holding more than 5% of the total number of equity share capital:

Particulars As at 31.03.2020 As at 31.03.2019

Number Percentage Number Percentage

(i) Government of Karnataka 99,171.54 99.99% 8,883.65 99.99%

Equity shares reserved for issue under options and contracts or commitments for the sale of shares or disinvestment: Nil

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 120

Note: 20 Other Equity

(` in Lakhs)

Particulars

Share Application

Money Pending

Allotment

Reserves & Surplus

Total Other equity

Capital Reserve

Proposed adjustment to Networth

Account

Contributions, grants and subsidies

towards cost of capital assets

Retained Earnings

Total comprehensive income as at March 31 2019

3,015.00 239.17 (3,401.00) 99.130.67 (87,574.12) 11,409.72

Add / Less : Loss for the year

- (36,662.85) (36,662.85)

Add : Additions during the year

6,484.38

6,484.38

Add : Share application money received

9,760.00

- 9,760.00

Add / Less: Allotment of shares

(10,335.00)

- (10,335.00)

Total comprehensive income as at March 31 2020

2,440.00 239.17 (3,401.00) 105,615.06 (124,236.97) (19,343.75)

Notes:

Share application money pending allotment represents amount received from GoK towards Share Capital.

Govt. of Karnataka vide order No. EN 67 PSR 2017 BANGALORE Dated 31.07.2017 has ordered to transfer the old balances of Subsidy and KPCL dues including principal and interest existing in the books of KPTCL as on 31.03.2016 to the ESCOMs. Further approval has also been accorded to the write back of the said interest in the books of ESCOMs and to adjust the difference in Receivables and payables resulting from the above transaction under the head " Proposed adjustment to Networth Account " in the books of ESCOMs. Accordingly the Company has accounted proposed adjustment to Net worth of ₹3401.00 lakh.

Capital Reserve represents the cost of assets created by KPTCL and handed over to CESC during transition period.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 121

Note: 21 Borrowings

(` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 Non-Current Liabilities

21 Borrowings:

I) Secured loans:

a) Loan from Banks 53 Series

57,984.85 72,725.48 b) Loan from Others 91,812.26 77,537.07

1,49,797.11 1,50,262.55

a) Less: Current maturities on loan from banks

12,821.21 18,108.64

b) Less: Current maturities on loan from others

10,390.46 13,679.05

23,211.67 31,787.69

Total Secured Loan (I)

1,26,585.44 118,474.86

II) Unsecured loans:

a) Loan from Others

53 Series 61,219.28 1,619.08

Less: Current maturities on loan from others 399.80 398.80

Total Unsecured Loan (II)

60,819.47 1,220.28

Total carried to Balance Sheet(I+II)

1,87,404.91 1,19,695.14

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 125

Note: 22 Other Financial Liabilities: (` in Lakhs)

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

22.1 Security Deposit from Consumers *

48.1007, 48.1017, 48.1027, 48.1037 75,302.13 67,677.49

22.2 Miscellaneous Deposits / other liabilities 46.9667 1,571.47 1,491.65

22.3 Retention Money 46.1047 18,347.17 18,872.35

22.4 Security deposit in cash from Suppliers / Contractors

46.1017, 46.1018, 46.1027 3,363.40 3,626.95

22.5 Inter Unit Accounts($) 31 to 37 series 23,650.83 23,650.83

Total carried to Balance Sheet

122,235.01 1,15,319.26

* The balances of consumer deposits held are subject to reconciliation between books and consumer ledger accounts $ It includes a sum of Rs. 22477 lakhs which was transferred from the MESCOM to CESC in the opening balance sheet vide GO number EN 08 PSR 2005 dated 05-06-2006. Note: 23 Provisions:

(` in Lakhs) Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 23.1 Provision for Family Benefit Fund 44.1437 1,279.24 1,135.40 23.2 Provision for Leave Encashment 44.1307 7,209.26 6,284.22

Total carried to Balance Sheet

8,488.50 7,419.62

Note: 24 Deferred tax Assets (Net): (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 a) Deferred tax liability:

i) On account of WDV on Property, Plant

& equipment

46.802

7,383.72 5,967.01

Total 7,383.72 5,967.01

b) Deferred tax asset: i) On Provision for doubtful debts (130.68) (1,945.66)

ii) On unabsorbed loss / depreciation (restricted to the extent of deferred tax liability)

(7,253.04) (4,021.35)

Total

(7,383.72) (5,967.01)

Total carried to Balance Sheet

- -

Reconciliation of Deferred Taxes:

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 126

(` in Lakhs)

Particulars As at 31.03.2020

As at 31.03.2019

Opening Balance of Deferred Tax Liabilities - (8,903.40) Add: Deferred tax created during the year 7,383.72 - Less: Deferred tax reversed during the year* (7,383.72) 8,903.40 Closing Balance of Deferred tax liabilities - -

Note: During the year the Company has reversed the tax liability after calculating

the deferred taxes on the temporary differences as provided under Ind AS 12 - Income Taxes. The Company has arrived at the deferred tax asset considering the unabsorbed losses and depreciation. However, Company has restricted the asset to the extent of deferred tax liabilities. Note: 25 Borrowings:

(` in Lakhs) Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 I) Secured loans:

Loans repayable on demand

from banks 50.2017

50.2117 53.3017

29,734.51 29,607.15

from others -

Total carried to Balance Sheet

29,734.51 29,607.15

1) Details of security for secured loans:

a) Loan from State bank of India:

Security:

Primary Security:

(Secured by hypothecation of entire receivables of the Company)

29,734.51 29,607.15

Collateral Security:

Second charge on the fixed assets of the company purchased out of term loans sanctioned by SBM on 21.09.2010 and 21.12.2011

Rate of Interest:

(1year MCLR+1.25%) per annum

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 127

25.1 Reconciliation of loan Balances

(` In Lakhs)

Sl No

Name of the Bank /

Financial Institution

A/c Code

Charge Creation ID & Date

Rate of Interest as

on 31.3.2019

(In %)

Opening Balance as

on

01-04-2019

Loan Drawn During 2019-20

Total Loans

2019-20

Repay ment of

Loan during 2019-20

Loan Balance

as on 31.3.2020

I Term Loan Secured

A Loans from -Commercial Banks

1

SBI - Over Draft (Secured by Receivables from State Bank of India)

50.2107

&

50.2117

Modified 10445357/ 23.5.2015

(SRN No:

C565 28201)

9.40 29,607.15 127.36 29,734.50 29,734.50

Note: 26 Trade payables: (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019

a) Total outstanding dues of micro and small enterprises (refer note 43)

41 series -

b) Total outstanding dues other than micro and small enterprises 2,54,721.83 2,67,471.04

Total carried to Balance Sheet 2,54,721.83 2,67,471.04

($) Micro, Small and Medium Enterprises Development Act, 2006: Under Micro, Small Medium Enterprises Development Act, 2006 read with notification no:8-7-2006-CDN dt17-05-2007, certain disclosures are required to be made relating to Micro, Small and Medium Enterprises. The Company is in the process of compiling relevant information from its suppliers about their coverage under the said Act. Since the relevant information is not readily available, no disclosures have been made in the accounts. However, in the view of the management, the impact of interest, if any, that may be payable in accordance with provisions of this Act is not expected to be material. Also no amounts are due to small scale industrial undertaking to whom the Company owes and which is outstanding for more than 30 days as at 31st March 2020.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 128

Note: 27 Provisions: (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 27.1 Provision for Earned Leave Encashment 44.1307 1,723.28 1,201.61 27.2 Provision for Family Benefit Fund 44.1437 69.97 75.21

Total carried to Balance Sheet

1,793.25 1,276.83

Note: 28 Other current liabilities:

(` in Lakhs)

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

28.1 Current Maturities of Long term debts

23,611.47 32,186.49

28.2 Contractors control Account 42.4017, 42.4018, 42.7017 7,674.78 11,867.71

28.3 Employee related liabilities

44.1107, 44.1207, 44.1227, 44.1507, 44.2107, 44.2207, 44.2757, 44.3107, 44.3117, 44.3207, 44.3307, 46.4107, 46.4117, 44.1417, 44.1427, 44.1437

10,377.68 5,173.08

28.4 Interest Accrued but not due on Borrowings 46.7107 3,517.28 2,784.25

28.5 Liability for supply of materials 42.1017, 42.1018

4,070.14 4,556.77

28.6 Payable to GOK

Compounding fee collected 46.3017 0.76 0.17

Inspection Charges payable to GOK. 46.4407 3.26 2.90

Royalty Payable to GOK. 46.4507 0.86 0.58

Electricity Tax and other levies payable to Govt., (yet to be collected from consumers)

46.3007 8,054.62 6,984.97

28.7 Payable to M/s BESCOM 42.2157,42.2207, 42.2257 63.71 63.71

Less: Receivable from M/s BESCOM

28.8277,28.8377, 28.8427 (8.01) (8.01)

Net Payable to M/s BESCOM

55.70 55.70

28.8 Payables to Consumers 48.3407, 48.3507 4,532.16 3,981.16

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 129

Sl No Particulars Account Code As at

31.03.2020 As at

31.03.2019

28.9 Provision for liability to Contractors 42.5017 844.43 1,296.84

28.10 Sundry Creditors / Control Account

42.2017,42.2018, 42.3017 2,165.17 2,392.99

28.11 Accrued expenses and other liabilities 46.4307 4,454.38 6,328.76

28.12 Security Deposit from employee 46.9207 0.89 0.72

28.13 Other liabilities related to GOK scheme 47.5007 99.77 311.86

28.14 Statutory Liabilities 46 Series 730.06 348.73 28.15 Advance Power Charges 47.3017 204.21 329.36

28.16 Deposit Contribution Works - GOK Departments 47.3057 4,613.82 3,419.24

28.17 Deposit Works 47.3067 2,094.24 1,284.31

28.18 Electricity to W/S Under Tatkal Scheme 47.3117 345.80 288.89

28.19 Service Connections LT / HT Consumers 47.3137 2,658.08 1,731.70

28.20 Other liabilties

6,324.07 5,439.15

Total carried to Balance Sheet

86,433.63 90,822.04

Note: 29 Current Tax Liabilities (Net): (` in Lakhs)

Sl No Particulars Account

Code As at

31.03.2020 As at

31.03.2019 29.1 Provision for tax 46.8017 88.95 88.95

Total carried to Balance Sheet

88.95 88.95

Note: 30 Revenue from operations: (` in Lakhs)

Sl No Particulars Account Code 2019-20 2018-19

30.1 Sale of Power:

30.1.1 Revenue from Sale of Power- LT 61.1 Series 313501.65 2,93,904.44

30.1.2 Revenue from Sale of Power- HT 61.2 Series 106775.31 1,10,788.77

30.1.3 Cross subsidy charges 61.2907 3643.88 5,250.67 30.1.4 Fuel cost adjustment charges 61.2917 3744.71 428.88 30.1.5

'- Additional Surcharges on Open Access consumption 61.2927 1004.77

Sub Total

428,670.31 4,10,372.76

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 130

Sl No Particulars Account Code 2019-20 2018-19

30.1.6 Less: Withdrawal of revenue demand 83.83 Series 162.82 1,342.82

Net revenue from sale of power

428,507.49 4,09,029.94

30.2 Other operating revenues:

30.2.1 Reconnection Fee (D&R) 61.9027 103.57 165.39

30.2.2 Service Connection (Supervision Charges) 61.9047 791.16 998.37

30.2.3 SRTPV facilitation and other charges

61.9077, 61.9087

& 61.9177 39.54 3.12

30.2.4 Other receipts from consumers 61.9067 237.15 181.29

Sub Total

1,171.43 1,348.17

Total carried to Profit & loss

429,678.92 4,10,378.11

Revenue for the year is adjusted by accounting un-billed revenue demand appropriately.

30.3 Unbilled revenue demand (UBR) for the year in case of HT and LT-5 (above 40HP) is calculated duly considering the March consumption billed on 1st April and in respect of other LT categories the UBR is made duly considering the actual consumption of march for proportionate days as reading dates are spread over.

30.4 Total Revenue from sale of energy during 2019-20 includes Rs.21030.22 Lakhs in respect of revenue accrued but pending billing at the year end. The same was Rs.25761.10 Lakhs for the previous year 2018-19.

30.5 During the year the amount to be received from the GOK as subsidy towards free power supply to IP set consumers having connected load of upto and inclusive of 10HP and free power supply to BJ/KJ consumers with consumption upto 40 units on actual basis is Rs.170070.98 (PY Rs.158558.29) lakhs and Rs. 7359.76 (PY Rs.6814.05) lakhs respectively. Out of the said receivable, an amount of Rs.135800.24 (PY Rs.134771.95) lakhs and Rs.7359.76 (Rs.6814.05) lakhs has been released for IP set and BJ/KJ installations respectively as per KERC Tariff Order. The balance amount is accounted as receivable from GOK.

30.6 Accounting of Auxiliary consumption of KPTCL 33 KV, 66 KV & above station consumption is calculated based on the rate detemined by KERC.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 131

Note: 31 Other Income: (` in Lakhs)

Sl No Particulars Account Code 2019-20 2018-19

31.1 'Delayed Payment Charges 61.9057 6,608.79 5,261.20

31.2 Rental from Staff quarters 62.9017 232.22 298.13

31.3 Rental from others 62.9027 6.61 9.25

31.4 Interest Income 62.2227, 62.2607 & 62.2707

136.16 82.98

31.5 Profit on sale of scrap 62.3307, 62.3407 & 62.4107

705.53 557.25

31.6 Rebate on Power Purchase 62.9197 369.90 605.99

31.7 Rebate on remittance of electricity duty 62.9167 92.04 72.28

31.8 Depreciation written back - contribution / subsidies 62.9607 7,393.65 6,452.78

31.9 Other Miscellaneous Income 62series 4,940.35 3,823.82

Total carried to Profit & loss

20,485.25 17,163.68

31.10 As per the Government Order No.EN O6 PSR 2009 Bangalore, Dated 22.2.2010 the rebate payable to the Electricity Distribution Companies for collection of Electricity Tax from Consumers and its remittance to Govt. is revised from 1.5 % to 0.5% with effect from 1.1.2010

31.11 The Other income for 2019-20 of Rs.20485.25 Lakhs (PY Rs.17163.68) lakhs includes the Delayed Payment Charges from Consumers of Rs. 6608.79 (PY Rs.5261.20) lakhs.

31.12 In accordance with the KERC Regulations and to fulfil the Depreciation on assets acquired out of the Grants, subsidy & Consumer contribution has been with drawn to an extent of Rs.7393.65 Lakhs (Py Rs.6452.78 lakhs)

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 132

Note: 32 Cost of Power Purchased: (` in Lakhs)

Sl No Particulars Account

Code 2019-20 2018-19

32.1 Purchase of Power 32.1.1 Purchase of Power(net) 70 Series 2,40,727.38 2,50.546.70 32.2 Other Charges

32.2.1 KPTCL transmission charges 70.1397 38,842.29 31,534.35 32.2.2 PGCIL transmission charges 70.1407 25,592.02 21,466.90 32.2.3 SLDC Charges 70.1427 171.00 301.00 32.2.4 PCKL O&M expenses 70.1437 148.89 127.14 32.2.5 UI Charges 70.1167 134.28 158.84 32.2.6 Open Access charges 70.1617 2,723.82 2,644.05

Sub-Total 67,612.30 56,232.28

Total carried to Profit & loss

3,08,339.68 3,06,778.98

32.3 The Power Purchase cost is recognized based on the Government of Karnataka Order No. EN 131 PSR 2003 Dated 10th May 2005 for accounting the cost of power based on the billings made by Power Generators Pool allocated to CESC, MYSORE by the Government of Karnataka.

32.4 The KERC in its Tariff Order-2009 has determined the transmission charges based on the installed generation capacity of the state.

32.5 Power purchase costs and adjustments therefore if any, required have not been accounted by the company wherever claims have not been received from the respective generators or power traders.

32.6 Pending finality of decision by PCKL, ESCOMs and UPCL at their meetings for resolving issues relating to the billing of UPCL Power Plant for earlier years, no adjustments to power purchase cost has been considered necessary in the financial statement for the year, as a matter of prudence.

32.7 The final energy blancing result is awaited from TBC as on the date of perparation of Accounts

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 133

Note: 33 Employee benefit expenses:

(` in Lakhs)

Sl No Particulars Account Code 2019-20 2018-19

33.1 Salaries & Wages

33.1.1 Salaries 75.1 29,796.08 30663.50

33.1.2 Over Time 75.2 444.82 497.19

33.1.3 Dearness Allowance 75.3 2,755.01 1,380.10

33.1.4 Other Allowances 75.4 3,333.66 3,374.03

33.1.5 Bonus 75.5 473.26 508.81

33.1.6 Medical Expenses reimbursement 75.6117 362.56 293.11

33.1.7 Earned leave encashment 75.6157 to 75.6177 3,172.76 3,791.82

33.1.8 Earned leave encashment to retired employees 75.6187 692.63 776.21

33.1.9 Payment to helpers/employees of Monsoon gang 75.630 66.39 47.04

33.1.10 Pension & Leave Contribution of employees on deputation 75.890 30.75 47.83

33.2 Contribution to provident and other funds

33.2.1 Terminal Benefits 75.8 14,795.63 10,186.89

33.2.2 Gratuity 75.8407 817.01 961.90

33.2.3 Staff welfare expenses 75.7 168.73 326.82

Total carried to Profit & loss

56,909.27 52,854.42

The employees earlier appointed by the KPTCL are working in the Company on deputation basis. Now the Company is recruiting its employees independently on the vacancies available

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 134

Note: 34 Finance costs: (` in Lakhs)

Sl No Particulars Account Code 2019-20 2018-19

34.1 Interest Expenses: 34.1.1 Interest on Government Loans

34.1.1.1 Interest on Loan drawn from GOK in respect of Ongoing APDRP works by KPTCL for CESC

78.5617 93.00 116.00

34.1.2 Interest on REC loans 34.1.2.1 Interest on Loan from REC (Capex) 78.5307 225.10 319.05

34.1.2.2 Interest on Loan from REC (Long Term) 78.5317 5990.00 5,249.67

34.1.2.3 Interest on Loan from REC (Medium Term) 78.5327 870.82 1,234.52

34.1.2.4 Interest on Loan from PFC( Long Term) 78.5417 985.01 995.61

34.1.2.5 Interest on PFC Loan for RAPDRP 78.5978 380.14 254.39

34.1.3

Interest on Loan from Commercial Banks

78.5117, 78.5127, 78.5207, 78.5217, 78.5507, 78.5527, 78.5007

8920.33 10,060.30

Total Interest on Loans 17464.40 18229.53

34.2 Other Borrowing Cost 34.2.1 Other Interest and Finance Charges 74.97 446.96 Gross Finance Costs 17539.38 18676.49

34.3 Less: Interest and Finance Charges capitalised 78.9007 1551.52 257.93

Total carried to Profit & loss

15,987.86 18,418.56

NEF (Interest Subsidy) Scheme: Govt. of India vide Office Memorandum No. 24/01/2012-NEF/APDRP dated 14.03.2012, has approved the NEF (Interest Subsidy) Scheme to promote the capital investment in the distribution sector by providing interest subsidy, linked with reform measures, on the loans taken by public and private power utilities for various capital works under Distribution projects.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 135

The interest subsidy will be provided by the GOI duly considering the achievements in various parameters. Company has submitted the proposals of interest subsidy to REC which is a nodal Agency for implementing this Scheme, for granting interest Subsidy in respect of two loans obtained from M/s RECL. But Company has not received any subsidy in this regard.

Since the amount of interest subsidy can not be ascertained by the Company, no adjustments are made in the accounts.

Note: 35 Depreciation and amortization:

(` in Lakhs)

Sl No Particulars Account

Code 2019-20 2018-19

Depreciation on Property, plant & equipment:

35.1 Amortization of Lease hold Assets 77.1107 8.95 3.19

35.2 Depreciation on Building 77.1207 387.88 325.70

35.3 Depreciation on Hydraulic works 77.1307 18.57 14.90

35.4 Depreciation on Civil works 77.1407 9.05 4.92

35.5 Depreciation on Plant & Machinery 77.1507 4,887.99 4,720.16

35.6 Depreciation on Lines cable Networks 77.1607 17,099.31 14,378.09

35.7 Depreciation on Vehicles 77.1707 41.09 30.17

35.8 Depreciation on Furniture's & fixtures 77.1807 325.19 261.82

35.9 Depreciation on Office Equipments 77.1907 80.37 99.63

Total Depreciation

22,858.41 19,838.58

Amortization on Intangible Asset:

35.10 Amortization on Computer software 77.1917 579.81 762.62

Total Amortization

579.81 762.62

Total carried to Profit & loss

23,438.21 20,601.20

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 136

Note: 36 Other expenses:

(` in Lakhs)

Sl No Particulars Account Code 2019-20 2018-19

36.1 Interest on Consumers Security Deposits

36.1.1 Interest on ISD, ASD & MSD 78.6407 & 78.6607 3814.06 3,981.16

Sub-total 3814.06 3981.16

36.2 Interest on Power Purchase Dues

36.2.1 Interest on belated payments (Power Purchase) 80 series 9404.91 4,157.17

Sub-total

9404.91 4,157.17

36.3 Repairs to:

36.3.1 Plant and Machinery 74.1 3584.50 3,380.41 36.3.2 Buildings 74.2 771.52 767.44 36.3.3 Civil works 74.3 377.97 469.82 36.3.4 Lines, Cable Net work Etc. 74.5 1888.58 1,600.03 36.3.5 Vechicles 74.6 11.36 7.67 36.3.6 Furniture and Fixutres 74.7 0.04 0.01 36.3.7 Office Equipments 74.8 25.97 14.25

Sub-total

6659.93 6239.63

36.4 Power and Fuel

36.4.1 Electricity Charges 76.1587 154.80 127.09

Sub-total 154.80 127.09 36.5 Rent, Rates and Taxes

36.5.1 Rent (including lease rental) 76.1017 121.98 171.17

36.5.2 Rates and Taxes excluding Taxes on income 76.1027 118.14 54.27

Sub-total 240.12 225.44 36.6 Payment to Auditors

36.6.1 Payment to Statutory Auditors 36.6.1.1 - As auditor 5.50 5.50 36.6.1.2 - Taxation Matter 1.00 1.50 36.6.1.3 - for other services 0.41 2.22 36.6.2 Payment to Cost Auditors

36.6.2.1 - As auditor 0.33 0.33 36.6.3 Payment to Secretrial Auditors

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 137

Sl No Particulars Account Code 2019-20 2018-19

36.6.3.1 - As auditor 0.50 0.50 Total payament to Auditors 7.74 10.05

36.7 Other A& G Expneses 36.7.1 Service Tax-Payment to Contorl

Excise Customs and Service Tax Department

76.1087 12.86 0.10

36.7.2 Pages cellular phones E-Mail & Others

76.1117 23.12 39.36

36.7.3 Telephone Charge including Internet Charges

76.1127 76.1177

153.65 198.17

36.7.4 Postage 76.1137 18.23 13.19 36.7.5 Mobile Phone Charges 76.1147 40.50 40.94 36.7.6 Computer Billing Expenses 76.1167 1768.58 1643.07 36.7.7 Legal Charges 76.1217 114.22 54.17 36.7.8 Consultancy charges 76.1237 62.09 40.05 36.7.9 Other professional charges 76.1257 59.46 24.98 36.7.10 Remuneration to Private

contractors-Maintenance of Station 76.1276 54.17 54.28

36.7.11 Remuneration Paid to Contract Agencies / Service obtained

76.1297 3728.64 3349.93

36.7.12 Remuneration Paid to MFF 76.1307 772.98 756.28 36.7.13 Conveyance expenses 76.1317 1.76 1.46 36.7.14 Traveling expenses 76.1327 1.84 0.74 36.7.15 Traveling Allowances to Employee 76.1337 519.29 395.69 36.7.16 Vehicle running Expenses other

than store 76.1367 126.88 106.21

36.7.17 Vehicle hiring Expenses 76.1377 1164.60 1085.38 36.7.18 Vehicle License 76.1387 15.58 11.89 36.7.19 Fees & Subscription 76.1517 114.24 98.87 36.7.20 Books, Periodicals & Dairies 76.1527 34.54 15.21 36.7.21 Printing & Stationery 76.1537 104.23 112.50 36.7.22 Advertisement Expenses 76.1557 9.52 12.08 36.7.23 Computer Stationary & Floppies 76.1567 19.11 15.08 36.7.24 Contribution 76.1577 31.10 19.00 36.7.25 Administration and General

Expenses related to KPTCL/ESCOMS Pension & Gratuity Trust.

76.1597 28.68 26.83

36.7.26 Water charges 76.1607 5.42 4.46

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 138

Sl No Particulars Account Code 2019-20 2018-19

36.7.27 Expenditure related to EESL for energy savings.

76.1657 336.87

36.7.28 Maintenance Charges of FAMS 76.1737 106.89 77.22 36.7.29 Demonstration Transaction &

Maintenance Charges of Prepaid Meters

76.1747 3.72

36.7.30 Miscellaneous expenses 76.1907 385.01 85.91 36.7.31 Revenue Expenditure incurred on

Software 76.1917 328.04 130.66

36.7.32 Transaction Charges paid to Revenue collecting agency ( Mobile One)

76.1967 50.88 17.50

36.7.33 Material Related Expenses 76.2 Series 101.98 128.28 Sub-total 9961.80 8896.35

36.8 Expenses relating to CSR Activities

36.8.1 Corporate Social Responsibility(CSR) related expenses

76.1977 0.00 135.75

36.8.2 Expenses towards consumer relation/education

76.1707 0.00 5.87

Sub-total 0.00 141.62 Total A& G Expenses 10364.46 9400.54

36.9 Other Debits 36.9.1 Asset Decommissioning Costs 77.5 series 144.92 154.00 36.9.2 Small & low Value Items written

off 77.6107 3.06 2.13

36.9.3 Losses relating to Fixed Assets 77.7 series 377.42 84.30 36.9.4 Bad Debts Written off- Dues from

Consumers 79.4107 2.35 33.47

36.9.5 Bad & Doubtful Debts Provided for Dues from Consumers

79.4607 366.33 111.12

36.9.6 Bad & Doubtful Debts Provided for others

79.4807 14.79 42.08

36.9.7 Miscellaneous losses and Write offs 79.5 series 281.53 260.05 Sub-total 1190.40 687.14 Total carried to Profit & loss 31,433.76 24,465.65

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 139

Note: 37 Regulatory Income / Expense: (` in Lakhs)

Sl No Particulars Account

Code 2019-20 2018-19

Regulatory Income / Expense:

37.1 Expense / Income on account of Regulatory assets / truing up subsidy 61.9187 (50,599.78) (35,367.80)

Total carried to Profit & loss

(50,599.78) (35,367.80)

Note: 38 Tax Expense: (` in Lakhs)

Sl No Particulars Account

Code 2019-20 2018-19

38.1 Current tax 81.1017 14.37 38.57 38.2 Deferred tax ($) 81.1027 - (8,903.40) 38.3 MAT credit * 83.8107 - (1,158.48)

Total carried to Profit & loss

14.37 (10,023.31)

Notes: $ During the year the Company has reversed the tax liability after calculating the

deferred taxes on the temporary differences as provided under Ind AS 12- Income Taxes. The Company has arrived at the deferred tax asset considering the unabsorbed losses and depreciation. However , Company has restricted the asset to the extent of liabilities

* During the year the Company has recognized the cumulative MAT credit available as asset as per the Income tax return filed for the Assessment Year 2018-19 by taking credit to the tax expense

Note: 39 & 40 Earnings per share: (Basic and diluted) Basic and Diluted Earnings per share [EPS] computed in accordance with Ind

AS 33 “Earnings per Share”:

(` in Lakhs)

Sl No Particulars 2019-20 2018-19

39 Before exceptional item

Profit for the year after tax expense before regulatory movement 14,041.01 14,446.29

Weighted average number of equity shares (for basic EPS) 9,407.26 7,871.26

Weighted average number of equity shares (for diluted EPS) 9,483.84 7,925.77

Paid up value per share (in `) 10.00 10.00

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Sl No Particulars 2019-20 2018-19

Earnings per share (basic) (in `) 1.49 1.84

Earnings per share (diluted) (*) (in `) 1.48 1.82

40 After exceptional item

Profit for the year after tax expense after regulatory movement (36,558.77) (20,921.51)

Weighted average number of equity shares (for basic EPS) 9,407.26 7,871.26

Weighted average number of equity shares (for diluted EPS) 9,483.84 7,925.77

Paid up value per share (in `) 10.00 10.00

Earnings per share (basic) (in `) (3.89) (2.66)

Earnings per share (diluted) (*) (in `) (3.85) (2.64)

(*) The shares to be issued against the application money is considered at face value in the computation of diluted EPS from the date of receipt of application money.

Note: 41 General Notes to Financial Statement: Note: 41.1 Disclosure in respect of Ind AS-17- "Leases" The Company has entered into arrangements for lease of land which have been classified as operating leases. The lease period ranges from 10 years to 99 Years. The Company does not have option to purchase the land at the end of lease period.

All operating lease agreements entered into by the company are cancellable in nature. Note: 41.2 Indian Accounting Standards (Ind AS)-19 'Employee Benefits' Deputation from KPTCL: All the employees of the Company are on deputation from KPTCL except appointments made by the CESC. For the purpose of terminal benefits, all the employees are members of KPTCL and ESCOMs Pension & Gratuity Trusts. Note: 41.3 Other Long Term Employee Benefits: Earned Leave benefit

a) Maximum accrual is 30 days per year. b) Maximum accumulation allowed is 300 days. c) EL accumulated in excess of 15 days is allowed for encashment while in

service provided the EL encashed is not less than 15 days in case of "A" & "B" group employees and 30 days in case of "C" & "D" group employees.

d) The liability for leave is recognized on the basis of Actuarial valuation.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 141

(` in Lakhs)

Particulars As at 31.03.2020

As at 31.03.2019

Changes in Defined benefit obligation 7,485.08 5,064.48

Defined benefit obligation at the beginning of the year 1,446.70 2,420.60

Current Service Cost - -

Interest Cost - -

Actuarial losses / gains - -

Benefits paid

Defined benefit obligation at the end of the year 8,931.78 7,485.08

Changes in Fair Value of assets - -

Opening Fair value of plan assets - -

Expected return on plan assets - -

Actuarial losses/ gains - -

Contributions by employer - -

Benefits paid - -

Closing Fair Value of Plan Assets - -

Liability recognized in the Balance sheet 8,931.78 7,485.08 Present value of unfunded obligations

Amount recognized in Balance sheet under Current liabilities and provision 8,931.78 7,485.08

Expenses recognized in Statement of Profit & loss:

Current Service Cost 1,446.70 2,420.60

Interest on Defined Benefit Obligation - -

Net Actuarial losses / gains recognized in the year - -

Benefits paid - -

Total employer expense recognized in Statement of profit and loss 1,446.70 2,420.60

Actuarial assumptions:

Discount rate 6.45% 7.65%

Expected rate of return on assets 0.00% 0.00%

Rate of escalation in salary (per annum) 6.00% 6.00%

Retirement Age 60 Years 60 Years

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 142

Sensitivity Analysis of significant actuarial assumptions (` in Lakhs)

Particulars Change in Liability

As at 31.03.2020

As at 31.03.2019

Discount rate Increases 0.5% (8,708.94) (7,239.92) Decreases 0.5% 9,167.04 7,747.44

Salary growth rate Increases 0.5% 9,166.92 7,750.38 Decreases 0.5% 8,706.99 (7,235.09)

Withdrawal rate Increases 10% 8,933.80 7,495.51 Decreases 10% (8,929.73) (7,474.45)

Note: 41.4 Family Benefit Fund:

Employees family benefit fund scheme has been introduced with effect from 01.07.1978. INR 200/- is deducted from each employee and paid to this fund. In case of death of an employee while in service, INR 2,00,000/- is being paid to the legal heir of the employee if contribution of INR 2,400 has been made by the employee for a minimum period of 12 months. As per this scheme, the company contributes this fund as per the terms of the scheme in case of death/retirement of the employees.

The liability for Family Benefit Fund is recognized on the basis of Actuarial valuation.

(` in Lakhs)

Particulars As at 31.03.2020

As at 31.03.2019

Defined benefit obligation at the beginning of the year 1,210.61 1,179.89

Current Service Cost 27.66 24.03 Interest Cost 89.73 86.22 Actuarial losses / (gains) 104.09 13.19 Benefits paid (82.88) (92.71) Defined benefit obligation at the end of the year 1,349.22 1,210.61

Changes in Fair Value of assets - - Opening Fair value of plan assets - - Expected return on plan assets - - Actuarial losses / (gains) - - Contributions by employer - - Benefits paid - - Closing Fair Value of Plan Assets - -

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 143

Particulars As at 31.03.2020

As at 31.03.2019

Liability recognized in the Balance sheet 1,349.22 1,210.61 Present value of unfunded obligations Amount recognized in Balance sheet under Current liabilities and provision 1,349.22 1,210.61

Expenses recognized in Statement of Profit & loss:

Current Service Cost 27.66 24.03 Interest Cost 89.73 86.22 Actuarial losses / (gains) 104.09 13.19 Benefits paid (82.88) (92.71) Total employer expense recognized in Statement of profit and loss 138.60 30.72

Actuarial assumptions: Discount rate 6.45% 7.65% Expected rate of return on assets 0.00% 0.00% Rate of escalation in salary (per annum) 6.00% 6.00% Retirement Age 60 Years 60 Years

Sensitivity Analysis of significant actuarial assumptions

Particulars Change in Liability

As at 31.03.2020

As at 31.03.2019

Discount rate Increases 0.5% (1,246.93) (1,127.83) Decreases 0.5% 1,465.64 1,304.06

Withdrawal rate Increases 10% (1,340.55) (1,204.79) Decreases 10% 1,358.38 1,216.79

Note: 41.5 Defined Benefit Plan: Pension & Gratuity: In respect of Pension and Gratuity, provision for contribution to KPTCL/ESCOMs Pension & Gratuity Trust is made on the formula evolved by the Trust based on the actuarial valuation undertaken by KPTCL/ESCOMs’ Pension & Gratuity Trust. Any revision in contribution due to actuarial valuation by the Trust is accounted in the year of intimation by the Trust. The liability as at the Balance Sheet date is provided for based on the actuarial valuation carried out by an independent actuary as per Order No. KEPGT/KCO 123/P7/2019-20/CYS-13 Bangalore dated 30th October 2019.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 144

The contribution towards pension and gratuity for the year 2019-20 is accounted as follows: Pension : 57.30% of Basic Pay + Dearness Pay + Dearness Allowance Gratuity : 6.08% of Basic Pay + Dearness Pay

As the company contribution is collected and administered by the trust and contribution paid on a pay as you go basis, the same has been treated as a Defined Contribution Plan in accordance with Ind AS 19. Note: 41.6 Defined Contribution Plan: Employee benefit under defined contribution plans comprising of pension fund and gratuity fund for employees enrolled on or after 01.04.2006 are recognized based on the amount of obligation of the Company to contribute to the plan (which is 10% of the Basic Pay + Dearness Pay + Dearness Allowance with matching contribution of employees upto 31.3.2019. However, w.e.f 1.4.2019 the employer Contribution has been enchanced to 14%). The same is paid to KENDCPS cell (KPTCL/ESCOMs New defined contribution pension scheme cell) and expensed during the year through Profit & Loss Statement.

Government of Karnataka vide Order No.se /pen 2018, Bangalore dtd.,23.06.2018 has extended the DCRG benefits subject to maximum of Rs.20 lakhs w.e.f 1.4.2018 for the employees who are appointed on or after 01.04.2006.

The same is yet to be implemented in CESC as on 31.3.2020 since awaiting orders from KPTCL. Once the directions are received from KPTCL, necessary accounting treatment will be given in the year which the order is received. Note: 42 Related Party Transactions: In view of the Paragraph 24 read with para 18 of Ind AS 24, no disclosure is required as regards to related party relationships with other state Controlled enterprises and the transactions with such enterprises. No related party transactions are carried out with enterprises other than State Controlled Enterprises during the year Note: 42.1 Managerial Remuneration:

Managerial Remuneration paid / payable for the financial year 2019-20 to the Directors which are included in Employee costs are as follows:

(` in Lakhs)

Sl. No Particulars

For the year 2019-20 Managing Director *

Director (Technical)$

Chief Financial Officer

Company Secretary Total

1 Salary and Allowances 7.77 38.88 29.23 13.2 89.08

2 Ex-gratia 0.00 0.07 0.07 0.01 0.15

3 Travelling Expenses 0.80 0.11 0.54 0.07 1.52

4 House Rent 3.52 0.00 0.00 0 3.52

TOTAL 12.09 39.06 29.84 13.28 94.27

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 145

(` in Lakhs)

Sl. No Particulars

For the year 2018-19

Managing Director *

Director (Technical)$

Chief Financial Officer

Company Secretary Total

1 Salary and Allowances 3.24 26.61 30.54 2.14 62.53

2 Ex-gratia 0.07 0.07 0.07 0.00 0.21

3 Travelling Expenses 1.16 0.46 0.23 0.00 1.85

4 House Rent 3.84 0.00 0.00 0.00 3.84

TOTAL 8.31 27.14 30.84 2.14 68.43

Payment to Key Managerial Positions:

(` in Lakhs)

Sl No Particulars 2019-20 2018-19

1 Salaries and Allowances 89.08 62.53

2 Other Benefits 5.19 5.90

Total 94.27 68.43

Notes:

* Dr.Gopal Krishna H. N is serving as Managing Director from 1.4.2019 to 31.3.2020. But, was on additional charge from 1.4.2019 to 20.8.2019.

$ Sri. Aftab Ahmed has served as Director(T) from 1.6.2019 to 31.8.2019 and Sri. M.T. Manjunath has served Director(T) from 1.12.2019 to 31.3.2020.

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Note: 43 The details of amount outstanding to Small and Medium Enterprises based on available information with the Company is as under:

(` in Lakhs)

Particulars As at 31.03.2020

As at 31.03.2019

Principal amount due and remaining unpaid Nil Nil Interest due on above and the unpaid interest Nil Nil Interest paid Nil Nil Payment made beyond the appointed day during the year Nil Nil Interest due and payable for the period of the delay Nil Nil Interest accrued and remaining unpaid Nil Nil Amount of further interest remaining due and payable in succeeding Years Nil Nil

Note: 44 Operating Segment (Ind AS 108):

Electricity distribution is the principal business activity of the Company. There are no other activities which form a reportable segment as per the Indian Accounting Standard – 108. The operations of the Company are mainly carried out within the five revenue districts of Karnataka State namely, Mysore, Mandya, Chamarajnagar, Kodagu and Hassan. Therefore geographical segments are not applicable.

Note: 45 Financial Instruments:

The fair value of security deposits and retention money is not estimated as expected realization date is not available.

Financial Instruments by Category:

The Carrying value and fair value of financial instruments by each category as at March 31 2020 are as follows:

(` in Lakhs)

Particulars

Financial Assets /

Liabilities at amortized

cost

Financial Assets /

Liabilities at FVTPL

Financial Assets /

Liabilities at FVTOCI

Total carrying

Value

Total fair value

Financial Assets Investment - In PCKL 1.00 - - 1.00 1.00 Other non-current financial assets

26,632.15 - - 26,632.15 26,632.15

Trade Receivables 133,307.47 - - 133,307.47 133,307.47 Cash and Cash equivalents

3,681.19 - - 3,681.19 3,681.19

Loans 301.02 - - 301.02 301.02

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Particulars

Financial Assets /

Liabilities at amortized

cost

Financial Assets /

Liabilities at FVTPL

Financial Assets /

Liabilities at FVTOCI

Total carrying

Value

Total fair value

Other current financial assets 140,286.87 - - 140,286.87 140,286.87

Financial Liabilities Long Term Borrowings 187,404.91 - - 187,404.91 187,404.91 Other Financial Liabilities

122,235.01 - - 122,235.01 122,235.01

Short Term Borrowings 29,734.51 - - 29,734.51 29,734.51 Trade payables 254,721.83 - - 254,721.83 254,721.83

The Carrying value and fair value of financial instruments by each category as at March 31 2019 are as follows:

(` in Lakhs)

Particulars

Financial Assets /

Liabilities at amortized

cost

Financial Assets /

Liabilities at FVTPL

Financial Assets /

Liabilities at FVTOCI

Total carrying

Value

Total fair value

Financial Assets Investment - In PCKL 251.00 - - 251.00 251.00 Other non-current financial assets

26,468.04 - - 26,468.04 26,468.04

Trade Receivables 116,098.26 - - 116,098.26 116,098.26 Cash and Cash equivalents 7,665.94 - - 7,665.94 7,665.94 Loans 165.83 - - 165.83 165.83 Other current financial assets

111,277.18 - - 111,277.18 111,277.18

Financial Liabilities Long Term Borrowings 119,695.14 - - 119,695.14 119,695.14 Other Financial Liabilities 115,319.26 - - 115,319.26 115,319.26 Short Term Borrowings 29,607.15 - - 29,607.15 29,607.15 Trade payables 267,471.04 - - 267,471.04 267,471.04

The company has exposure to the following risks from its use of financial instruments:

Credit Risk

Credit risk is the risk of financial losses to the company if a customer or counterparty to a financial instrument fails to meet its contractual obligation and arises principally from the Company's trade receivables, employee loans and deposits with Banks and others.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 148

Trade receivable majorly comprises sundry debtors for sale of power from various class of consumers and Receivable from other ESCOMs. Risk element involving sundry debtors is adequately covered by security deposit held against such consumers by way of collection of 2 months minimum deposit (as per mandatory stipulation of regulatory governance). Other major contributor of receivable is from inter ESCOM energy balancing, all being sovereign government flagship organizations risk element of turning those to bad debts is not foreseen. Method for allowance made for bad and doubtful debts is disclosed in accounting policies note 2.21

The Company has diversified its bank deposits and placed the same only with reputed and creditworthy nationalized banks.

Liquidity Risk:

Liquidity risk is the risk that the company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company's approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under normal and stressed conditions, without incurring unacceptable losses or risking damage to the company reputation, typically the company ensures that it has sufficient cash on demand to meet expected operational expenses, servicing of financial obligations.

The Company manages liquidity risk by maintaining sufficient cash and cash equivalents including bank deposits and availability of funding through an adequate amount of committed credit facilities to meet the obligations when due. In addition to this, liquidity management also involves projecting cash flows at the beginning of each year considering the level of liquid assets necessary to meet obligations by matching the maturity profiles of financial assets and liabilities.

Loans and Trade payable is adequately covered by securitization of Assets and Receivables. Major contributor of trade payable is for KPC against power purchase.

Market Risk:

Market risk is the risk of loss of future earnings or fair values or future cash flows that may result from a change in the price of a financial instrument. The value of a financial instrument may change as a result of changes in the interest rates, foreign exchange rates and other market changes that affect market risk sensitive instruments. The Company is mainly exposed to interest rate risk since it has availed borrowings at fixed and floating interest rates.

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Note: 46 Taxation: Current Taxation: The provision for Minimum Alternate Tax (MAT) under Section 115 JB of

Income Tax Act 1961 has been created in the Accounts and credit has been recognized to the extent available for future setoff.

Note: 47 Estimated amount of contracts remaining to be executed on capital account and not provided for:

Estimated amount of capital works remaining to be executed as on 31.03.2020 in Espect of Projects is not ascertainable. Note: 48 Considering the financial implications involved, insurance on fixed assets or current assets has not been made as it is not economical.

Note: 49 Contingent Liabilities: Claims against the company not acknowledged as debt a. The KPTCL vide its circular letter No. FA (A&R)/C (AP&A)/DC

(A&C)/AAO-1/CYS-104/dt.15.03.2007 had communicated to CESC to create the additional fixed cost paid by the KPTCL for supply of power by Tanner Bhavi Power Corporation Limited (TBPCL) as Regulatory Assets & Liabilities. The Amount is to be passed on to the consumers through tariff approval from KERC and the amount collected from the consumers is to be passed on to KPTCL. But Hon'ble KERC is yet to approve this matter. Hence same is not considered as Regulatory Assets & Liabilities. However CESC has treated this amount of Rs. 5139.00 lakhs as contingent liability.

b. Interest claimed by KPCL on belated payments is under dispute and yet to be resolved. The interest claimed by KPCL and interest as accounted by CESC is depicted in the below table:

Year

Interest claimed as per KPCL (Rs. In Lakhs)

Admitted by CESC

(Rs. In Lakhs)

Difference (Shown as contingent

liability) (Rs. In Lakhs)

2014-15 20264.736 177.084 20087.652 2015-16 21123.676 683.407 20440.269 2016-17 18986.155 724.755 18261.4 2017-18 18013.888 - 18013.888 2018-19 12725.701 - 12725.701 2019-20 12381.279 - 12381.279 TOTAL 103495.44 1585.25 101910.19

The abovbe information was sumbitted to KPCL during the the preliminary reconciliation meeting held at KPCL on 07.02.2020

c. During 2015-16 fixed charges amounting to Rs.639.17 lakhs has not been admitted by CESC since M/s UPCL has claimed the fixed charges for 342.66

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 150

days instead of 366 days sighting the remaining 23.34 days as force-majeure event. The admissibility of force-majeure event claimed by UPCL has not been decided by PCKL. Further pending outcome of any truing up petition filed by UPCL with CERC, the amount of ` 639.17 lakhs is kept as contingent liability.

d. M/s KPCL has preferred a claim of Rs.1591.00 lakhs as supplementary capacity charges for the period from 2008-09 to 2015-16. The claim materially differs from the amount determined by the company based on details available at our end and the same has been communicated to M/s. KPCL. Pending clarifications relating to their working which is required for ascertaining its correctness, the claim raised by KPCL has not been accounted and treated as contingent liability.

e. As per KERC order dated 10.10.2017 in respect of OP No.21/2016 and as per clarification issued by KERC vide letter dated 09.11.2017, generic tariff is being applied for import of energy during no generation period for Mini Hydel generators covered under OP 21/2016. M/s.Atria Brindavan is one of the Mini Hydel Generators.

Hence an amount of Rs.109 lakhs for the period from May-2012 to Aug-2017 has been considered as contingent liability towards refund of HT bill amount if Hon’ble Supreme Court issues order in favour of M/s. Atria Brindavan Power Limited.

f. UPCL vide their letter No. UPCL/2020/CESC/LPS-26/02042020 dated 02.04.2020 has claimed Rs. 32905.75 lakhs as late payment surcharges on belated payment up to 31.03.2020.

As per the information received from PCKL the matter of payment of late payment surcharges by ESCOMs is at Hon'ble APTEL. The amount of Rs. 32905.75 lakhs is to be treated as contingent liability pending the disposal of issue by the Hon’ble APTEL.

g. The Interest amount of Rs. 1577.75 lakhs claimed by M/s. RPCL up to 2018-19 is treated as contingent liability for 2019-20 since the tariff has not yet been finalised by KERC. Interst claim for 2019-20 is not received by CESC.

The Regional Provident Commissioners have issued Notices to various Accounting Units of the Company for payment of interest and damages for the belated remittances under Section 7Q and 14B of the Employees' Provident Fund and Miscellaneous Provision Act, 1952. Company has deposited the said amounts with PF authorities under protest and filed appeals before the Employees' Provident fund Appellate Tribunal at New Delhi. No provision is made in the Accounts for the expenditure. CESC may be contingently liable for this amount if the cases are not decided in favor of CESC. The details are as follows:

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 151

(` in Lakhs)

Sl No Name of the Accounting Unit Demand

raised Paid Pending at

1. Arasikere Division 15.72 15.72

Central Government

Industrial Tribunal Appeals,

Bangalore

2. Holenarasipura Division 47.77 47.77

3. Channarayapattana Division 94.48 94.48

4. Hassan Division 34.32 34.32

5. Mandya Division 42.02 42.02

6. Chamarajanagar Division 63.86 63.86

7. Maddur Division 99.52 99.52

8. Nagamangala Division 34.41 34.41

9. Hunsur Division 172.54 172.54

10. Pandavapura Division 39.38 39.38

11. Nanjangud Division 82.28

The Hon'ble High Court of Karnataka

granted stay order & presently the case is filed before Hon'ble

EPF Tribunal, Bengaluru vide case No. EPF 98/2018 & same is admitted in

Tribunal.

Total 726.28 644.00

h. The table given below indicates the number of pending cases before various authorities, appeals and courts as on 31.03.2020 and corresponding amount involved in it.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 152

(` in Lakhs)

SL No Particulars No of

cases Amount

1 Revenue:

a

Court Cases

Upto 1 year 3 26.65

1 year to 3 years 11 1,387.42

More than 3 years 5 109.43

Total 19 1,523.49

b

Appeals

Upto 1 year - -

1 year to 3 years - -

More than 3 years 25 50.73

Total 25 50.73

2

Legal Cases (other than revenue cases) Upto 1 year 67 46,146.91

1 year to 3 years 132 9,261.56

More than 3 years 140 395.94

Total 339 55,804.41

There may be contingent liability for the said amount if the cases are not decided in favor of CESC.

(` in Lakhs)

Sl No Particulars Pending with 31-Mar-20 31-Mar-19

1

The KPTCL vide its circular letter No. FA (A&R)/C(AP&A)/DC(A&C)/AAO-1/ CYS104/dt 15.03.2017 has communicated to CESC that to create the additional fixed cost paid by the KPTCL for supply of power by Thannir Bhavi Power Corporation Limited (TBPCL) as regulatory assets & Liabilities. The amount is to be passed on to the consumers through tariff approval from KERC and the amount collected from the consumers is to be passed on to KPTCL. The Hon'ble KERC is yet to approve this matter. In view of the above facts, the company has treated this as contingent and thus not recognized the regulatory assets and liabilities in the books of accounts.

5,139.00

5,139.00

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 153

Sl No Particulars Pending with 31-Mar-20 31-Mar-19

2 Claims towards interest on delayed payments by KPCL 101,910.19 90,040.75

3 Fixed Charges levied by UPCL 639.17 639.17

4 Supplementary capacity charges levied by KPCL 1,591.00 1,591.00

5 M/s Atria Brindavan Power (Difference in type of bill)

Appellate Tribunal for Electricity

109.00 109.00

6 Surcharge claims for belated Payment claimed by M/S UPCL upto 31.03.2020 32,905.75 23,798.51

7 M/s Raichur Power Corporation Limited 1,577.75 1,817.51

8

Intimation regarding default in TDS statement based on the Tax Payers data reflected in the Computer System of the Department for Short Deduction/Short Payments/Late Deduction/ Late Payments/Late filings and interest thereon

89.70

79.72

Note: 50 Letter of Credits issued: As per the conditions of Power purchase Agreements entered with various

Power generators, company has provided LC to the Generators as a payment security and availing rebate as per the rebate clause. Status of LC provided as on 31.03.2020 is furnished as below:

(` in Lakhs) Sl. No Name of the Bank Comprehensive

LC limit Amount of LC

availed 1 State Bank of India 21,000 14,804 Total 21,000 14,804

Note: 51 Power Purchase related Contingent Liabilities (` in Lakhs)

Sl. No Particulars Amount of

Liability 1 M/s Karnataka Power Transmission Corporation Limited 5,139.00 2 M/s Karnataka Power Corporation Limited 103,501.19 3 M/s Udupi Power Corporation Limited 33,544.92 4 M/s Atria Brindavan Power Private Limited 109.00 5 M/s Raichur Power Corporation Limited 1,577.75 Total 143,871.86

Note: 52 The Company had given effect to GO No EN 3 PSR 2016/P3, dated :31.03.2017 by transferring its dues as of 31.03.2015 from Gram Panchayats together with interest upto 31.03.2015 amounting to Rs 51631.00 Lakhs to

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 154

PCKL for securitization of such receivables by PCKL in order to get Loans from Banks and utilize the proceeds of such Loans to clear the Company’s dues of KPCL. The GO mentioned above also contained a clause for providing commission on Government guarantee that may have to be furnished to effectuate the securitization of Receivables. As the entire Receivables were transferred to PCKL and PCKL had availed Loans against these Receivables, the Company has not provided any guarantee Commission. The Company is contingently liable for guarantee Commission, in case PCKL passes on the Commission to the Company.

Note: 53 Disclosure in respect of Ind AS - 7: Statement of Cash Flows:

The table below details change in the Company's liabilities arising from financing activities, including both cash and non cash changes. Liabilities arising from financing activities are those for which cash flows where, or future cash flows will be, classified in the Company's statement of cash flows as cash flows from financing activities.

The cash flows from bank loans, loans from related parties and other borrowings make up the net amount of proceeds from borrowings and repayments of borrowings in the statement of cash flows.

(` in Lakhs)

Sl. No. Particulars

Opening balance as at

01/04/2019

Financing cash Flows

Non-cash

changes

Closing balance as at 31/03/2020

I Borrowing - Long Term

A Secured

From Banks 72,725.48 (14,740.63) 57,984.85

From Others 77,537.07 14,275.19 91,812.26

B Unsecured

From Govt. - - -

From Others 1,619.08 59,600.20 61,219.28

Sub-Total 151,881.63 59,134.76 - 211,016.38

II Borrowing - Short Term

From Banks 29,607.15 127.37 29,734.51

From Others

Sub-Total 29,607.15 127.37 - 29,734.51

Grand Total 181,488.77 59,262.12 - 240,750.89

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 155

Note: 54 Others:

The details of energy purchase, sale of energy and distribution losses during the year 2019-20 are as follows:

Particulars Units For the year 2019-20

For the year 2018-19

Energy purchased at Generation point Mus 7,913.56 7,951.41

Energy Balancing Adjustments Mus (179.61) (297.22)

Net energy Mus 7,733.95 7,654.19

Energy at interface point Mus 7,208.29 7,225.70

Energy Sales Mus 6,406.55 6,355.57

Distribution Loss Mus 801.74 881.05

Percentage of Distribution Loss % 11.12 12.04

Note 55: The Balances in respect of Sundry Debtors, Sundry Creditors, Loans, Advances to Supplies and other borrowings are subject to confirmation and other reconciliation if any.

Note 56: The previous figures have been regrouped/ reclassified, wherever necessary to conform to the current year presentation

Note 57: All amounts disclosed in the financial statements and notes have been rounded off to the nearest lakh rupees except as otherwise stated.

Note 58: Current year's figures of assets and liabilities have been grouped as financial and non-financial assets under current and non-current as required under Schedule III (Division II) effective from 01-04-2017.

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 156

Note: 59 Effect on Accounts: Pursuant to the observations made by the Comptroller and Auditor General

of India under Sec. 143(6)(a) of the Companies Act 2013 on the accounts of the company that were approved by the Board of Directos and subject to Statutory Audit on 19.8.2020, the accounts have been revised with the following impact.

(` in Lakhs)

Particulars Prior to AG's Audit

After Supplementary

Audit by AG

Increased (+) / Decreased (-)

Impact on Profit / loss -37522.40 -36662.85 859.54 Impact on Balance Sheet Property Plant & Equipment 338528.83 338603.32 74.49 Capital Work in progress 40933.50 40852.38 -81.12 Other non-current finacial assets 26644.63 26632.15 -12.49 Other current assets 32502.56 32497.94 -4.61 Regulatory Deferral Account 35844.06 32229.37 -3614.69 Total Assets 474453.58 470815.16 -3638.42 Other Equity -20203.29 -19343.75 859.54 Trade Payables 258328.62 254721.83 -3606.80 Other Current Liabilities 87324.80 86433.63 -891.17 Total Liabilities 325450.13 321811.72 -3638.42

Sd/- For Ramesha M Y & Co For and on behalf of the Board Chartered Accountants FRN: 006202S Sd/- Sd/- Sd/- Ramesha Gowda M Y (D Kodandapani) (Manohar M Bevinamar) Partner Director,CESC Managing Director M NO: 202316 DIN:08567945 DIN: 08835141 Sd/- Sd/- (A.Shivanna) (Satya Prasad) Chief Financial Officer Company Secretary ACS: 23595 Date: 28.09.2020 Place: Mysuru

Page 161: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 157

Revenue Demand

Category 2019-20 2018-19

` in Lakhs. % ` in Lakhs. %

LT-1 9754.92 2.28 8564.54 2.06 LT-2 64868.60 15.13 56120.23 13.50 LT-3 32721.82 7.63 28787.35 6.93 LT-4 164967.33 38.48 162141.38 39.01 LT-5 13097.90 3.06 11869.48 2.86 WS-LT-6 St.lt 24227.81 5.65 22960.80 5.52 LT-7 3610.90 0.84 3245.13 0.78 Auxiliary 252.39 0.06 215.53 0.05 HT-1 26473.27 6.18 24529.41 5.90 HT-2 76282.99 17.80 87728.19 21.11 HT Others 4019.05 0.94 3781.33 0.91 Misc 9401.96 2.19 5695.43 1.37 Total 429678.92 100.00 415638.80 100.00

Revenue Collection

0

20000

40000

60000

80000

100000

120000

140000

160000

180000

2019-20 Rs in Lakhs.

2018-19 Rs in Lakhs.

Rs in

Lak

hs

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 158

Category 2019-20 2018-19

` in Lakhs. % ` in Lakhs. %

LT-1 8471.49 1.98 7548.32 1.89 LT-2 62495.22 14.64 55197.72 13.82 LT-3 31381.25 7.35 28357.93 7.10 LT-4 171381.15 40.15 159708.88 39.99 LT-5 12251.95 2.87 11757.59 2.94 WS-LT-6 St.lt 18430.97 4.32 17755.73 4.45 LT-7 4081.62 0.96 3499.05 0.88 Auxiliary 252.38 0.06 215.53 0.05 HT-1 25028.78 5.86 23400.29 5.86 HT-2 76277.82 17.87 85877.80 21.51 HT Others 1449.65 0.34 1179.72 0.30 Misc 15324.01 3.59 4828.21 1.21 Total 426826.29 100.00 399326.76 100.00

0

20000

40000

60000

80000

100000

120000

140000

160000

180000

2019-20 Rs in Lakhs.

2018-19 Rs in Lakhs. Category

Rs in

lakh

s

Page 163: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 159

CLOSING BALANCE

Category 2019-20 2018-19

` in Lakhs. % ` in Lakhs. %

LT-1 7136.34 5.35 6067.50 5.18 LT-2 10414.72 7.81 9031.02 7.71 LT-3 1537.34 1.15 886.64 0.76 LT-4 32626.88 24.45 32672.73 27.89 LT-5 1242.54 0.93 812.08 0.69 WS-LT-6 St.lt 19259.37 14.43 14207.94 12.13 LT-7 -1799.39 -1.35 -1424.11 -1.22 Auxiliary 0.00 0.00 0.00 0.00 HT-1 2623.67 1.97 1274.13 1.09 HT-2 5897.51 4.42 5004.40 4.27 HT Others 7278.05 5.45 4670.73 3.99 Misc 47215.96 35.39 43937.42 37.51 Total 133432.99 100.00 117140.49 100.00

-10000

0

10000

20000

30000

40000

50000

2019-20 Rs in Lakhs.

2018-19 Rs in Lakhs. Category

Page 164: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 160

Collection Efficiency (in %)

Category 2019-20 2018-19 LT-1 86.84 88.13 LT-2 96.34 98.36 LT-3 95.90 98.51 LT-4 103.89 98.50 LT-5 93.54 99.06 WS-LT-6 St.lt 76.07 77.33 LT-7 114.12 107.82 Auxiliary 100.00 100.00 HT-1 94.54 95.40 HT-2 99.99 97.89 HT Others 36.07 31.20 Misc Interest 76.61 84.77 Total 96.26 95.75

0.00

20.00

40.00

60.00

80.00

100.00

120.00

2019-20 2018-19

Perc

`ent

age

Page 165: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 161

Sales - Mus

Category

2019-20 2018-19

Sales % Sales %

LT-1 132.13 2.06 130.28 2.05 LT-2 1030.81 16.09 991.67 15.60 LT-3 320.75 5.01 298.45 4.70 LT-4 2955.12 46.13 2906.32 45.73 LT-5 151.16 2.36 146.04 2.30

LT-6 Ws & Stl.) 383.80 5.99 368.01 5.79

LT-7 18.18 0.28 17.63 0.28 Auxiliary 5.25 0.08 5.02 0.08 HT 1409.36 22.00 1492.14 23.48 Total 6406.55 100.00 6355.57 100.00

0

500

1000

1500

2000

2500

3000

3500

2019-20 Sales

2018-19 Sales

Page 166: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 162

Customer Base

Category

2019-20 2018-19

Installations In Nos. % Installations

In Nos. %

LT-1 492181 14.94 492955 15.57

LT-2 1982597 60.18 1896933 59.93 LT-3 256984 7.80 246235 7.78 LT-4 406380 12.34 387268 12.24 LT-5 43089 1.31 41800 1.32

WS-LT-6 St.lt 53870 1.64 51551 1.63

LT-7 56627 1.72 45885 1.45 Auxiliary 244 0.00 205 0.00 HT 2428 0.07 2221 0.07 Total 3294400 100 3165053 100

0

500000

1000000

1500000

2000000

2500000

2019-20

2018-19

Page 167: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 163

Trade receievables the arrears of IP consumers below 10HP perior to 31.07.2008 is as below

` in lakhs

Particulars Principal Interest Total

Closing Balance as on 31.07.2008 33158.00 10478.00 43636.00

Closing Balance as on 31.03.2020 30241.26 36478.54 66719.80

Statement showing the details of Capital Work in Progress for FY 2019-20

(`. inLakhs)

Sl No

A/c Head Particulars

Opening Balance as on

1.4.2019 Should tally

with MF-2020

CWIP Incurred

OB+CWIP Incurred

CWIP Categorized

Closing Balance 31.3.2020

Should tally with MF-

2020

1 14.1206

CWIP-Step down stations-(GP)33/11kv station

0.00 0.27 0.27 0.00 0.27

2 14.1407 Lines transformers etc- extension(GP) 360.96 942.44 1303.40 827.25 476.15

3 14.1447 CWIP-RGGVY Works 308.08 334.60 650.23 546.39 96.29

4 14.1457 R APDRP works 0.31 1.10 1.41 0.00 1.41

5 14.1467

CWIP-11KV & below distribution works (System Improvements)-Part B

0.00 -570.85 -570.85 -141.65 0.52

6 14.1458

CWIP-11KV & below distribution works under R-APDRP works (IT Implementation)- Part A

2543.22 -2543.22 - - -

7 14.1468

CWIP-11KV & below distribution works under R-APDRP works (System Improvements)-Part B

22288.15 -403.41 21488.41 -9.20 21464.23

8 14.1489 CWIP Incurred under Smart Grid Project

2786.16 90.55 2876.71 26.87 2849.85

9 14.1506

CWIP-Transmission lines-Transformers etc. mprovements-(GP)

0.00 4.38 4.38 0.00 4.38

10 14.1507 Lines transformers etc improvements-(GP)

2657.84 10777.14 14523.84 9067.65 4371.57

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 164

Sl No

A/c Head Particulars

Opening Balance as on

1.4.2019 Should tally

with MF-2020

CWIP Incurred

OB+CWIP Incurred

CWIP Categorized

Closing Balance 31.3.2020

Should tally with MF-

2020

11 14.1527

CWIP-Providing 25 kva transformer to IP sets Under Self Execution Project.

378.89 604.67 983.56 431.36 552.20

12 14.1567 CWIP- Madhari Vidyuth Grama 0.00 1139.20 1139.20 1139.20 0.00

13 14.1607 Reduction of losses in lines 1188.99 1821.20 3010.19 1515.52 1490.43

14 14.1707 Transformers by similar capacities 1128.70 8356.05 9484.75 8459.48 1025.26

15 14.1717 CWIP-DTLMS 7.77 14.77 22.54 22.54 0.00

16 14.1747 CWIP-Prepaid Meters 0.00 575.21 575.21 41.84 533.37

17 14.2007 REC plan schemes 0.00 47.37 47.37 47.37 0.00

18 14.2207 SPA schemes 20.22 -0.43 19.79 0.00 19.79

19 14.2507 Nirantara Jyothi Scheme-Phase-1 1164.21 124.06 1288.27 489.62 798.65

20 14.2517 Nirantara Jyothi Scheme-Phase-2 56.73 1060.36 1117.09 1074.60 42.48

21 14.3177

Capital Work In Progress –Scheduled Castes Sub Plan (SCSP)

45.54 97.19 142.73 76.89 65.84

22 14.3187

Capital Work In Progress –Special Development Programme (SDP)

206.40 1505.29 1711.69 1319.16 392.52

23 14.3197 Capital Work In Progress –Tribal Sub Plan (TSP)

7.41 41.91 49.33 39.97 9.35

24 14.3207 Power supply to IP sets (GP) 351.04 417.61 768.64 419.28 349.36

25 14.3257 IP sets under own your transformer scheme

54.92 68.06 122.99 9.09 113.90

26 14.3267

CWIP-Regularisation of IP sets under OYT Scheme

456.93 9942.25 10399.18 10111.12 288.06

27 14.3617 Metering of existing KB installations

59.16 551.94 611.11 549.44 61.67

28 14.3907

CWIP expenditure incurred under Integrated Power Development Scheme (IPDS)

5501.88 6086.83 11621.30 38.16 11550.56

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 165

Sl No

A/c Head Particulars

Opening Balance as on

1.4.2019 Should tally

with MF-2020

CWIP Incurred

OB+CWIP Incurred

CWIP Categorized

Closing Balance 31.3.2020

Should tally with MF-

2020

29 14.3917

CWIP expenditure incurred under Deenadayal Upadhyaya Gram Jyothi Yojana (DDUGJY)

7586.89 10601.75 18606.77 0.00 18188.64

30 14.4007 Service connections 1651.97 2561.06 4213.02 2285.61 1927.41

31 14.4017 Metering of IP sets 6.76 0.00 6.76 0.00 6.76

32 14.4027 CWIP-Drinking Water Supply 0.00 304.56 304.56 283.94 20.63

33 14.4107

CWIP-Energisation of IP sets under Dr.BR. Ambedkar development Corporation (SC).

181.90 2177.75 2359.64 2206.69 152.95

34 14.4207

CWIP-Energisation of IP sets under Maharshi Valmiki development Corporation (ST).

42.26 761.86 804.12 787.15 16.97

35 14.4307

CWIP-Energisation of IP sets under D.Devaraj Urs backward development Corporation (BCM).

81.96 1728.01 1809.97 1704.39 105.57

36 14.4407

CWIP-Energisation of IP sets under Karnataka Monitory backward development Corporation (MIN).

21.16 173.46 194.61 183.14 11.48

37 14.4417

CWIP-Energisation of IP sets under Karnataka Vishwa Karma Communities development Corporation

1.79 8.80 10.58 10.58 0.00

38 14.4507

CWIP-Water supply works and for pending bills payment-Rural Local Bodies.

43.38 390.26 433.65 409.19 24.46

39 14.4607 CWIP-Water 0.10 18.21 18.31 18.31 0.00

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 166

Sl No

A/c Head Particulars

Opening Balance as on

1.4.2019 Should tally

with MF-2020

CWIP Incurred

OB+CWIP Incurred

CWIP Categorized

Closing Balance 31.3.2020

Should tally with MF-

2020 supply works and for pending bills payment- Urban Local Bodies.

40 14.5027 Buildings 729.61 3201.95 3937.57 2397.15 1534.41

41 14.6077 CWIP Vehicles 0.00 148.21 148.21 148.21 0.00

42 14.7087 Furniture and fixtures 2.24 4.61 10.33 6.67 0.19

43 14.8097 Office equipments 6.74 42.88 62.96 42.10 7.53

44 14.8107 Tools and tackles 46.39 118.57 173.72 147.19 17.77

45 14.8117 Mobile Phones 0.00 5.48 6.78 5.48 0.00

46 14.9458

Capital Expenditure categorized R-APDRP-11KV & below Distribution works (IT implementation Part A

-2543.34 2582.09 38.75 38.75 0.00

47 14.9468

Capital Expenditure categorized R-APDRP-11KV & below Distribution works (System Improvements -Part B

-21164.84 974.66 -20190.19 -239.22 -19950.96

48 14.9489

Capital Expenditure Categorized under Smart Grid Project.

-2588.95 -63.68 -2652.63 197.21 -2849.85

49 14.9907

CWIP expenditure incurred under Integrated Power Development Scheme (IPDS)

-5336.74 -81.45 -5418.19 6001.59 -11419.78

50 14.9917

CWIP expenditure incurred under Deenadayal Upadhyaya Gram Jyothi Yojana (DDUGJY)

-5160.12 -6.99 -5167.12 12732.31 -17899.42

Total A 15182.67 66738.59 83104.93 65468.41 16452.85

B= 55.1007 total 0.00 0.00 0.00 3264.82 0.00

Grand Total 15182.67 66738.59 83104.93 68733.23 16452.85

Page 171: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

Chamundeshwari Electricity Supply Corporation Limited, Mysuru 167

Statement of Material Stock Account A/c 22.6107

(` in lakhs)

Sl. No. A/c Code Account Head 2019-20 2018-19 A. 22.6107 Opening Stock 4185.76 5106.79 B RECEIPTS 1 22.2107 Material Purchases 20672.10 32676.76 2 22.3607 Material returned by Contractors 11.54 14.49

3 22.3707 Accessories (Other than Main Assets returned on dismantling of assets) 586.37 106.27

4 22.4107 Material transferred inwards 3577.44 2781.72 6 22.4127 Material received from KPTCL / Other ESCOMS - - 9 22.5107 Material Stock Adj. A/c (Dr.) 110.30 41.38

TOTAL RECEIPTS 24957.76 35620.62

C OPENING STOCK + RECEIPTS 29143.52 40727.42 D I S S U E S 1 22.3107 Material issued capital 17944.80 30773.20 2 22.3117 Material issued (Imprest) - - 3 22.3207 Material issues (O&M) 3245.22 2916.49 4 22.3407 Material issued to Contractors - - 5 22.3607 Material returned by Contractors 135.42 3.06 6 22.4207 Material transferred outward 4036.03 2791.49 8 22.4227 Material transferred to KPTCL / Other ESCOMS - - 9 22.5107 Material Stock adjustment A/c (Cr.) 217.23 57.41

10 22.7607 obsolete materials in stock - -

TOTAL ISSUES 25578.70 36541.65

E 22.6107 CLOSING BALANCE OF STOCK (C-D) 3564.82 4,185.76

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 168

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 169

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 170

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 171

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Chamundeshwari Electricity Supply Corporation Limited, Mysuru 172

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(¹Nf PÉøïUÀ¼ÀÄ ªÀiÁvÀæ)

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3 Qæ«Ä£À¯ï ªÉÆPÀzÀݪÉÄUÀ¼À°è ©©¹ ªÉÆvÀÛ gÀÆ.UÀ¼À°è 6245585

4 Qæ«Ä£À¯ï ªÉÆPÀzÀÝÀªÉÄUÀ¼À°è ¸ÀAUÀæºÀªÁzÀ ©©¹ ªÉÆvÀÛ gÀÆ.UÀ¼À°è 5968031

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12 ¨ÁQ (10-11) -69353741

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C) ¤zÉÃð±ÀPÀgÀÄ ºÁUÀÆ ¥ÀæªÀÄÄR ªÀåªÀ¸ÁÜ¥ÀPÀ C¢üPÁjUÀ¼À £ÉêÀÄPÁw «ªÀgÀ:

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2 ²æÃ. ²ªÀ¥ÀæPÁ±ï n.JªÀiï ¤zÉÃð±ÀPÀgÀÄ 18.07.2019

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4 ²æÃ. ¥ÀªÀ£ï PÀĪÀiÁgï ªÀiÁ®¥Án

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¢£ÁAPÀ

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PÀæ.¸ÀA ¸À¨sÉAiÀÄ ¸ÀASÉå dgÀÄVzÀ ¢£ÁAPÀ

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2 74£Éà 07.08.2019

3 75£Éà 11.09.2019

4 76£Éà 18.09.2019

5 77£Éà 16.01.2020

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C) Rjâ ¸À«Äw:

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PÀ¯Áåt.

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PÀA¥À¤UÀ½UÉ C£ÀéAiÀĪÁUÀĪÀÅ¢®è.

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4. JªÀiï.f.n-9 ªÁ¶ðPÀ jl£ïìð£À ¸ÁgÀUÀ¼ÀÄ:

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5. ¸ÉPÉæmÉÃjAiÀÄ¯ï ¥Àj±ÉÆÃzsÀPÀgÀÄ:

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6. ±Á¸À£À§zÀÞ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÀÄ:

PÀA¥À¤ PÁAiÉÄÝ, 2013 gÀ PÀ®A 139 ºÁUÀÆ ¸ÀA§A¢üvÀ ¤AiÀĪÀÄUÀ¼À£ÀéAiÀÄ ªÀĺÁ¯ÉÃR¥Á®gÀÄ

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±Á¸À£À§zÀÞ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀPÀgÁV £ÉëĹgÀÄvÁÛgÉ.

7. ªÉZÀÑ ¥Àj±ÉÆÃzsÀPÀgÀÄ:

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8. ¤zÉÃð±ÀPÀgÀ dªÁ¨ÁÝj ºÉýPÉ:

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w¼ÀĪÀ½PÉUÀ½UÀ£ÀÄ UÀÄtªÁV F PɼÀV£À ºÉýPÉUÀ¼À£ÀÄß zÁR°¸À®Ä EaѸÀÄvÁÛgÉ.

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9. ¸ÀévÀAvÀæ ¤zÉÃð±ÀPÀgÀ WÉÆõÀuÉUÀ¼ÀÄ:

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H) «zÀÄåvï PÁAiÉÄÝ, 2003 ªÀÄvÀÄÛ CzÀgÀrAiÀÄ°è£À ¤AiÀĪÀÄUÀ¼ÀÄ.

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C£ÀéAiÀĪÁUÀĪÀ PÁAiÉÄÝ, ¤AiÀĪÀÄUÀ¼ÀÄ, gÉUÀÄå¯ÉõÀ£ïUÀ¼ÀÄ, ªÀiÁUÀð¸ÀÆaUÀ¼ÀÄ EvÁå¢UÀ¼À£ÀÄß

¥Á®£É ªÀiÁrgÀÄvÀÛzÉ.

7. PÀArPÉ 8gÀ°è w½¹gÀĪÀ DPÉëÃ¥ÀuÉUÀ½UÉ M¼À¥ÀlÄÖ, £Á£ÀÄ PɼÀPÀAqÀAvÉ ªÀÄvÀÛµÀÄÖ ªÀgÀ¢

ªÀiÁqÀÄwÛzÉÝãÉ.

7.1

C) ªÀgÀ¢ ªÀµÀðzÀ°è ªÀÄAqÀ½ ºÁUÀÆ ¸À«Äw ¸À¨sÉUÀ¼À §UÉÎ ¸ÀªÀÄ¥ÀðPÀªÁV ªÀÄÄAUÀqÀªÁV

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eÉÆvÉUÉ PÁAiÀÄð¸ÀÆa «µÀAiÀÄUÀ¼À §UÉÎ «¸ÀÛøvÀ n¥ÀàtÂUÀ¼ÀÄ ºÁUÀÆ ¸ÀzÀj ¸À¨sÉUÀ¼À

PÀgÀqÀÄ £ÀqÁªÀ½UÀ¼À£ÀÄß ¤ÃqÀ¯ÁVzÉ; ¤zÉÃð±ÀPÀgÀÄ PÁAiÀÄð¸ÀÆa «µÀAiÀÄUÀ¼À §UÉÎ

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gÀƦ¸À¯ÁVzÉ ªÀÄvÀÄÛ ¸À¨sÉAiÀÄ°è CxÀð¥ÀÆtðªÁV ¨sÁUÀªÀ»¸À®Ä PÀæªÀÄ

PÉÊUÉƼÀî¯ÁVzÉ. §ºÀĪÀÄvÀzÀ ¤zsÁðgÀUÀ¼À£ÀÄß PÉÊUÉƼÀî¯ÁVzÀÄÝ, «gÉÆÃzsÀ

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D) ÀzÀ¸ÀågÀ ºÁUÀÆ ¤zÉÃð±ÀPÀgÀ ¸À¨sÉUÀ¼À£ÀÄß dgÀÄV¸ÀĪÀ ¸ÀAzÀ¨sÀðUÀ¼À°è PÀA¥À¤AiÀÄÄ

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£ÀqÁªÀ½UÀ¼ÀÄ, ¤zÉÃð±ÀPÀgÀ ªÀÄAqÀ½ ªÀÄvÀÄÛ ¸À«Äw ¸À¨sÉUÀ¼À £ÀqÁªÀ½UÀ¼À£ÀÄß

zÁR°¸À®Ä PÀA¥À¤AiÀÄÄ ¸ÀªÀÄ¥ÀðPÀ ¥ÀĸÀÛPÀUÀ¼À£ÀÄß ¤ªÀð»¹gÀÄvÀÛzÉ; E-ªÉÇÃnAUï

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PÁAiÉÄÝAiÀÄ ¤AiÀĪÀÄUÀ¼À£ÀÄß ¥Á°¹ ªÀiÁqÀ¯ÁVzÉ.

7.3 F PɼÀPÀAqÀ WÀl£ÉUÀ¼ÀÄ dgÀÄVgÀĪÀÅ¢®è.

i. ¸ÁªÀðd¤PÀ, DzÀåvÉ ¤ÃqÀĪÀ µÉÃgÀÄUÀ¼À ©qÀÄUÀqÉ CxÀªÁ ¸Á®¥ÀvÀæUÀ¼ÀÄ CxÀªÁ ¸Éémï

FQén;

ii. ¨sÀzÀævÁ ¥ÀvÀæUÀ¼À ªÀÄgÀÄ PÉƼÀÄî«PÉ;

iii. PÀA¥À¤ PÁAiÉÄÝ, 2013gÀ PÀ®A 180 gÀ£ÀéAiÀÄ ¸ÀzÀ¸ÀågÀÄ PÉÊUÉÆArgÀĪÀ ¥ÀæªÀÄÄR

¤zsÁðgÀUÀ¼ÀÄ;

iv. «°Ã£Á, KQÃPÀgÀt, ¥ÀÄ£ÀgïgÀZÀ£É EvÁå¢;

v. «zÉò vÁAwæPÀ ¸ÀºÀAiÉÆÃUÀUÀ¼ÀÄ.

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8. DPÉëÃ¥ÀuÉ:

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PÀ£ÁðlPÀ ¸ÀPÁðgÀPÉÌ ¥ÀzÉà ¥ÀzÉà ªÀÄ£À« ªÀiÁrgÀÄvÀÛzÉ.

8.2 ¸ÀévÀAvÀæ ¤zÉÃð±ÀPÀgÀ C£ÀÄ¥À¹ÜwAiÀÄ°è PÀA¥À¤AiÀÄÄ ¤AiÀĪÀÄUÀ¼À ¥ÀæPÁgÀ ¯ÉPÀÌ¥Àj±ÉÆÃzsÀ£Á ¸À«Äw,

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gÀa¸À®Ä ºÁUÀÆ ¸À¨sÉUÀ¼À£ÀÄß dgÀÄV¸À®Ä ¸ÁzsÀåªÁVgÀĪÀÅ¢®è.

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ZÁªÀÄÄAqÉñÀéj «zÀÄåvï ¸ÀgÀ§gÁdÄ ¤UÀªÀÄ ¤AiÀÄ«ÄvÀzÀ ¸ÀzÀ¸ÀåjUÉ,

¸Àj¸ÀªÀiÁ£À ¢£ÁAQvÀ £À£Àß ªÀgÀ¢AiÀÄ£ÀÄß F ¥ÀvÀæzÉÆA¢UÉ NzÀ¨ÉÃPÀÄ.

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DqÀ½vÀªÀUÀðzÁÝVgÀÄvÀÛzÉ. £À£Àß ¥Àj±ÉÆÃzsÀ£ÉAiÀÄ DzsÁgÀzÀ°è F ¸ÉPÉæmÉÃjAiÀįï zÁR¯ÉUÀ¼ÀÄ

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WÀl£ÁªÀ½UÀ¼ÀÄ dgÀÄVgÀĪÀ §UÉÎ CUÀvÀå«zÀÝ°è, DqÀ½vÀ ªÀUÀðzÀ GvÀÛgÀªÀ£ÀÄß ¥ÀqÉ¢zÉÝãÉ.

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PÀA¥À¤ PÁAiÉÄÝ 2013gÀ°è ¤UÀ¢ü¥Àr¹gÀĪÀ DyðPÀ ªÀgÀ¢ ZËPÀnÖ£À°è ZÁªÀÄÄAqÉñÀéj «zÀÄåvï

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ªÀiÁZïð 31,

2019 gÀ°èzÀÝAvÉ

I D¹ÛUÀ¼ÀÄ

£ÁZÁ°Û D¹ÛUÀ¼ÀÄ

(C) D¹Û, ¸ÁܪÀgÀ ªÀÄvÀÄÛ ¸À®PÀgÀuÉUÀ¼ÀÄ

(D) ¥ÀæUÀwAiÀÄ°ègÀĪÀ §AqÀªÁ¼À

PÁªÀÄUÁjUÀ¼ÀÄ

(E) EvÀgÉ ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼ÀÄ

(F) C©üªÀÈ¢ÞAiÀÄ°ègÀĪÀ ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼ÀÄ

(G) DyðPÀ D¹ÛUÀ¼ÀÄ

(i) ºÀÆrPÉUÀ¼ÀÄ

(ii) EvÀgÉ

(H) DzÁAiÀÄ vÉjUÉ D¹ÛUÀ¼ÀÄ

(IÄ) ªÀÄÄAzÀÆqÀ®àlÖ vÉjUÉ D¹ÛUÀ¼ÀÄ (¤ªÀé¼À)

(J) EvÀgÉ £ÁZÁ°Û D¹ÛUÀ¼ÀÄ

3

4

5

6

7

8

9

24

10

3,38,603.32

40,852.38

527.09

-

1.00

26,632.15

356.92

-

16,536.93

3,02,065.61

42,875.93

1,088.55

-

251.00

26,468.04

340.90

-

14,748.65

MlÄÖ £ÁZÁ°Û D¹ÛUÀ¼ÀÄ (I) 423,509.78 387,838.68

II ZÁ°Û D¹ÛUÀ¼ÀÄ

(C) ¸ÀgÀPÀÄUÀ¼ÀÄ

(D) DyðPÀ D¹ÛUÀ¼ÀÄ

(i) ªÁå¥ÁgÀ ¸ÀA§AzsÀ §gÀvÀPÀ̪ÀÅUÀ¼ÀÄ

(ii) £ÀUÀzÀÄ ªÀÄvÀÄÛ £ÀUÀzÀÄ ¸ÀªÀiÁ£ÀUÀ¼ÀÄ

(iii) ¸Á®UÀ¼ÀÄ ªÀÄvÀÄÛ ªÀÄÄAUÀqÀUÀ¼ÀÄ

(iv) EvÀgÉ DyðPÀ D¹ÛUÀ¼ÀÄ

(v) EvÀgÉ ZÁ°Û D¹ÛUÀ¼ÀÄ

11

12

13

14

15

16

3,564.82

133,307.47

3,681.19

301.02

140,286.87

32,497.94

4,187.91

116,098.26

7,665.94

165.83

111,277.18

21,124.75

G¥À ªÉÆvÀÛ 313,639.30 260,519.86

ªÀiÁgÁlQÌgÀĪÀ £ÁZÁ°Û D¹ÛUÀ¼ÀÄ 17 1,349.93 758.59

MlÄÖ ZÁ°Û D¹ÛUÀ¼ÀÄ (II) 314,989.24 261,278.46

MlÄÖ D¹ÛUÀ¼ÀÄ (I+II) 738,499.02 649,117.13

III ªÀÄÄAzÀÆqÀ®àlÖ ¤AiÀÄAvÀæuÁ D¹ÛUÀ¼ÀÄ-RZÀÄð

²®ÄÌ 18 32,229.37 82,829.15

MlÄÖ D¹ÛUÀ¼ÀÄ ªÀÄvÀÄÛ ¤AiÀÄAvÀæuÁ D¹Û SÁvÉUÀ¼À

²®ÄÌUÀ¼ÀÄ (I+II+III) 770,728.39 731,946.28

I FQén ªÀÄvÀÄÛ ºÉÆuÉUÁjPÉUÀ¼ÀÄ

FQén

(C) FQén µÉÃgÀÄ §AqÀªÁ¼À

(D) EvÀgÉ FQén

19

20

99,171.54

(19,343.75)

88,836.54

11,409.72

MlÄÖ FQén (I) 79,827.80 100,246.26

Page 268: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

15£Éà ªÁ¶ðPÀ ªÀgÀ¢ 2019-20

ZÁªÀÄÄAqÉñÀéj «zÀÄåvï ¸ÀgÀ§gÁdÄ ¤UÀªÀÄ ¤AiÀÄ«ÄvÀ 260

PÀæ.¸ÀA «ªÀgÀUÀ¼ÀÄ n¥Ààt ¸ÀASÉå ªÀiÁZïð 31,

2020 gÀ°èzÀÝAvÉ

ªÀiÁZïð 31,

2019 gÀ°èzÀÝAvÉ

II ºÉÆuÉUÁjPÉUÀ¼ÀÄ

£ÁZÁ°Û ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(C)DyðPÀ ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(i) ¸Á®UÀ¼ÀÄ

(ii) EvÀgÉ DyðPÀ ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(D) CªÀPÁ±ÀUÀ¼ÀÄ

(E) ªÀÄÄAzÀÆrzÀ vÉjUÉ ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(¤ªÀé¼À)

21

22

23

24

187,404.91

122,235.01

8,488.50

-

119,695.14

115,319.26

7,419.62

-

MlÄÖ EvÀgÉ £ÁZÁ°Û ºÉÆuÉUÁjPÉUÀ¼ÀÄ (II) 318,128.42 242,434.02

III ZÁ°Û ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(C) DyðPÀ ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(i) ¸Á®UÀ¼ÀÄ

(ii) ªÁå¥ÁgÀ ¸ÀA§A¢ü PÉÆqÀvÀPÀ̪ÀÅUÀ¼ÀÄ

(iii) ¸ÀÆPÀëöä ªÀÄvÀÄÛ ¸ÀtÚ PÉÊUÁjPÉUÀ¼ÀÄ ªÀÄvÀÄÛ

(iv) ¸ÀÆPÀëöä ªÀÄvÀÄÛ ¸ÀtÚ PÉÊUÁjPÉUÀ¼ÀÄ

ºÉÆgÀvÀÄ¥Àr¹ EvÀgÉ

(D) CªÀPÁ±ÀUÀ¼ÀÄ

(E) EvÀgÉ ¥Àæ¸ÀPÀÛ ºÉÆuÉUÁjPÉUÀ¼ÀÄ

(F) ¥Àæ¸ÀPÀÛ vÉjUÉ ºÉÆuÉUÁjPÉUÀ¼ÀÄ (¤ªÀé¼À)

25

26

27

28

29

29,734.51

-

2,54,721.83

1,793.25

86,433.63

88.95

29,607.15

-

2,67,471.04

1,276.83

90,822.04

88.95

MlÄÖ ZÁ°Û ºÉÆuÉUÁjPÉUÀ¼ÀÄ (III) 372,772.18 389,266.00

MlÄÖ ºÉÆuÉUÁjPÉUÀ¼ÀÄ(II+III) 690,900.60 631,700.02

MlÄÖ FQén ªÀÄvÀÄÛ

ºÉÆuÉUÁjPÉUÀ¼ÀÄ(I+II+III)

770,728.39 731,946.28

1 jAzÀ 59 gÀªÀgÉV£À n¥ÀàtÂUÀ¼ÀÄ DyðPÀ vÀ:SÉÛUÀ¼À C« sÁdå CAUÀªÁVzÉ.

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gÀªÉÄñÀ JA.ªÉÊ & PÉÆ

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¥Á®ÄzÁgÀ ¤zÉÃð±ÀPÀgÀÄ, ZÁ«¸À¤¤ ªÀåªÀ¸ÁÜ¥ÀPÀ ¤zÉÃð±ÀPÀgÀÄ

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¸À»/- ¸À»/-

(J.²ªÀtÚ) (¸ÀvÀå ¥Àæ¸Ázï)

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15£Éà ªÁ¶ðPÀ ªÀgÀ¢ 2019-20

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31.03.2020 gÀ ªÀµÁðAvÀåPÉÌ ¯Á sÀ ªÀÄvÀÄÛ £ÀµÀÖ vÀ:SÉÛ

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ªÀiÁZïð 31,

2020 gÀ°èzÀÝAvÉ

ªÀiÁZïð 31,

2019 gÀ°èzÀÝAvÉ

I II

ªÀåªÀºÁgÀ¢AzÀ §AzÀ PÀAzÁAiÀÄ

EvÀgÉ DzÁAiÀÄ

30

31

429,678.92

20,485.25

410,378.11

17,163.68

III MlÄÖ DzÁAiÀÄ (I+II) 450,164.17 427,541.79

IV ªÉZÀÑUÀ¼ÀÄ

«zÀÄåvï Rjâ

¹§âA¢ ¸ÀªÀ®vÀÄÛUÀ¼À ªÉZÀÑUÀ¼ÀÄ

DyðPÀ ªÉZÀÑUÀ¼ÀÄ

¸ÀªÀPÀ½ ªÀÄvÀÄÛ IÄt ªÀÄÄPÀÛvÉAiÀÄ ªÉZÀÑUÀ¼ÀÄ

EvÀgÉ ªÉZÀÑUÀ¼ÀÄ

32

33

34

35

36

308,339.68

56,909.27

15,987.86

23,438.21

31,433.76

306,778.98

52,854.42

18,418.56

20,601.20

24,465.65

MlÄÖ ªÉZÀÑUÀ¼ÀÄ (IV) 436,108.79 423,118.81

V VI VII

VIII

C¥ÀªÁzÁvÀäPÀ ºÁUÀÆ C¸ÁzsÁgÀt CA±ÀUÀ¼À ªÀÄÄAa£À

¯Á sÀ(III- IV) C¥ÀªÁzÁvÀäPÀ CA±ÀUÀ¼ÀÄ (DzÁAiÀÄ)/ªÉZÀÑUÀ¼ÀÄ (¤ªÀé¼À)

vÉjUÉ ªÀÄvÀÄÛ zÀgÀ ¤AiÀÄAwævÀ ZÀlĪÀnPÉUÀ¼À ªÀÄÄAa£À

¯Á sÀ/ £ÀµÀÖ (V+VI) KjPÉ/E½PÉ(+/-): ¤AiÀÄAwævÀ DzÁAiÀÄ/(ªÉZÀÑ)(¤ªÀé¼À):

¤AiÀÄAwævÀ DzÁAiÀÄ/(ªÉZÀÑ)(¤ªÀé¼À)

37

14,055.38

14,055.38

(50,599.78)

4,422.98

-

4,422.98

-

(35,367.80)

IX vÉjUÉ ªÀÄÄAZÉ ¯Á sÀ/(£ÀµÀÖ) (VII+VIII) (36,544.40) (30,944.82)

X vÉjUÉ ªÉZÀÑUÀ¼ÀÄ

ZÁ°Û vÉjUÉ

ªÀÄÄAzÀÆrzÀ vÉjUÉ

ªÀiÁåmï PÉærmï

38

14.37

-

-

38.57

(8,903.40)

(1,158.48)

MlÄÖ vÉjUÉ ªÉZÀÑUÀ¼ÀÄ 14.37 (10,023.31)

XI ªÀµÀðzÀ ¯Á sÀ/(£ÀµÀÖ)(vÉjUÉ £ÀAvÀgÀ) (IX-X) (36,558.77) (20,921.51)

XII

EvÀgÉ ¸ÀªÀÄUÀæ DzÁAiÀÄ

(I) ¯Á sÀ ªÀÄvÀÄÛ £ÀµÀÖUÀ½UÉ ªÀÄgÀĪÀVÃðPÀgÀt

ªÀiÁqÀzÀ CA±ÀUÀ¼ÀÄ

(C) PÀÄlÄA§ »vÀ ¤¢üAiÀÄ ªÉÄÃ¯É ªÁ¸ÀÛ«PÀ

¯Á sÀUÀ¼ÀÄ/£ÀµÀÖUÀ¼ÀÄ

(D) ªÉÄð£ÀªÀÅUÀ¼À ªÉÄÃ¯É vÉjUÉ

(II) ¯Á sÀ ªÀÄvÀÄÛ £ÀµÀÖUÀ½UÉ ªÀÄgÀĪÀVÃðPÀgÀt ªÀiÁqÀĪÀ

CA±ÀUÀ¼ÀÄ

(C) ºÀÆrPÉUÀ¼À ªÀiÁgÀÄPÀmÉÖAiÀÄ£ÀÄß UÀÄgÀÄw¸ÀÄ«PÉ

(D) ªÉÄð£ÀªÀÅUÀ¼À ªÉÄÃ¯É vÉjUÉ

(104.09)

-

-

-

(13.19)

-

-

-

MlÄÖ EvÀgÉ ¸ÀªÀÄUÀæ DzÁAiÀÄ (104.09) (13.19)

XIII ªÀµÀðzÀ MlÄÖ ¸ÀªÀÄUÀæ DzÁAiÀÄUÀ¼ÀÄ (XI+XII) (36,662.85) (20,934.70)

Page 270: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

15£Éà ªÁ¶ðPÀ ªÀgÀ¢ 2019-20

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2020 gÀ°èzÀÝAvÉ

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2019 gÀ°èzÀÝAvÉ

XIV µÉÃgÀĪÁgÀÄ UÀ½PÉ:

C¸ÁzsÁgÀt CA±ÀzÀ ªÉÆzÀ®Ä FQén µÉÃjUÉ UÀ½PÉUÀ¼ÀÄ

ªÀÄÆ® (` UÀ¼À°è)

zÀħð® (` UÀ¼À°è)

C¸ÁzsÁgÀt CA±ÀzÀ £ÀAvÀgÀ FQén µÉÃjUÉ UÀ½PÉUÀ¼ÀÄ

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zÀħð® (` UÀ¼À°è)

(¥ÁªÀwAiÀÄ ¥Àæw µÉÃj£À ªÀiË®å) (`UÀ¼À°è)

39

39

1.49

1.48

(3.89)

(3.85)

10.00

1.84

1.82

(2.66)

(2.64)

10.00

1 jAzÀ 59 gÀªÀgÉV£À n¥ÀàtÂUÀ¼ÀÄ DyðPÀ vÀ:SÉÛUÀ¼À

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15£Éà ªÁ¶ðPÀ ªÀgÀ¢ 2019-20

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ªÀµÁðAvÀåzÀ°ègÀĪÀAvÉ £ÀUÀzÀÄ ºÀjªÀÅ ¥ÀnÖ-2019-20

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«ªÀgÀUÀ¼ÀÄ ªÀiÁZïð 31, 2020 gÀ ªÀµÁðAvÀåPÉÌ ªÀiÁZïð 31, 2019 gÀ ªÀµÁðAvÀåPÉÌ

C. PÁAiÀiÁðZÀgÀuɬÄAzÀ §AzÀ £ÀUÀzÀÄ

ºÀjªÀÅ

vÉjUÉUÉ ªÀÄÄAa£À ¤ªÀé¼À ¯Á sÀ

ºÉÆAzÁtÂPÉUÀ¼ÀÄ:

vÉjUÉ ªÉZÀÑUÀ¼ÀÄ

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§rØ ªÉZÀÑUÀ¼ÀÄ

§rØ DzÁAiÀÄ

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(14.37)

23,438.21

15,254.84

(136.16)

(104.09)

(238.83)

(36,544.40)

10,023.31

20,601.20

19,134.14

(82.98)

(13.19)

(307.38)

(30,944.82)

zÀÄrAiÀÄĪÀ §AqÀªÁ¼ÀzÀ §zÀ¯ÁªÀuÉVAvÀ

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KjPÉ(+)/E½PÉ(-)

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(17,209.21)

623.09

(42,811.79)

50,599.78

(12,749.21)

6,915.74

1,585.31

(4,388.40)

(17,434.70)

(14,421.62)

925.04

(33,349.68)

37,894.79

27278.91

9440.55

7,953.43

11,854.75

47,576.17

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(16.02)

65,986.45

(9,364.30)

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(57,390.92)

238.83

136.16

(62,792.06)

307.38

82.98

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Page 272: 15th ANNUAL ACCOUNTS FOR THE YEAR 2019-20 - kla.kar.nic.in

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• ªÀ¸ÀÆ° ªÀiÁrzÁUÀ DzÁAiÀĪÉAzÀÄ ¯ÉQ̸À¯ÁUÀĪÀ, UÀÄwÛUÉzÁgÀgÀÄ ªÀÄvÀÄÛ

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2.1 wÃ¥ÀÄðUÀ¼ÀÄ ªÀÄvÀÄÛ CAzÁdÄUÀ¼À §¼ÀPÉ:

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D¹Û ªÀÄvÀÄÛ dªÁ¨ÁÝj SÁvÉUÀ¼À ªÉÆvÀÛUÀ¼À ªÉÄÃ¯É ªÀÄÄA¢£À DyðPÀ ªÀµÀðzÀ M¼ÀUÁV

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¸Ë®¨sÀåUÀ¼À dªÁ¨ÁÝjUÀ¼ÀÄ, DzÁAiÀÄ vÉjUÉUÉ CªÀPÁ±À, ªÀÄÄAzÀÆqÀ®àlÖ ¤AiÀÄAvÀæuÁ

D¹ÛUÀ¼ÀÄ, ªÀÄÄAzÀÆqÀ®àlÖ vÉjUÉ ¯ÉPÁÌZÁgÀUÀ½UÉ ¸ÀA§AzsÀ¥ÀlÖªÀÅUÀ¼ÁVgÀÄvÀÛzÉ.

2.2 D¹ÛUÀ¼ÀÄ, ¸ÁܪÀgÀUÀ¼ÀÄ ªÀÄvÀÄÛ AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼ÀÄ

C) D¹ÛUÀ¼ÀÄ, ¸ÁܪÀgÀUÀ¼ÀÄ ªÀÄvÀÄÛ AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼À£ÀÄß ªÀÄvÀÄÛ ¸ÀAavÀ ¸ÀªÀPÀ½UÀ¼À£ÀÄß

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E) (1) UÀÄwÛUÉzÁgÀjAzÀ CAwªÀÄ ©®è£ÀÄß ¹éÃPÀj¹ ªÀÄvÀÄÛ ¸ÀPÀëªÀÄ ¥Áæ¢üPÁgÀ¢AzÀ ¹éÃPÀj¸À®àlÖ/

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G) “¦ÃoÉÆÃ¥ÀPÀgÀt ªÀÄvÀÄÛ eÉÆÃqÀuÉUÀ¼ÀÄ” ªÀÄvÀÄÛ “PÀbÉÃj ¸À®PÀgÀuÉUÀ¼ÀÄ” UÀÄA¥ÀÄUÀ¼ÀrAiÀÄ°è

ªÀVÃðPÀj¹zÀ D¹ÛUÀ¼À£ÀÄß ºÉÆgÀvÀÄ¥Àr¹ EvÀgÉ vÀ¯Á `500 gÀªÀgÉV£À ªÀiË®åzÀ

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H) ¥Àæwà D¹Û ºÉÆuÉ ¥ÀnÖ ¢£ÁAPÀzÀ°ègÀĪÀAvÉ ¨ÁQ G½¢gÀĪÀ, D¹ÛUÀ¼ÀÄ, ¸ÁܪÀgÀUÀ¼ÀÄ ªÀÄvÀÄÛ

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PÁ¯ÁªÀ¢ü ªÀÄvÀÄÛ/CxÀªÁ zÀPÀëvÉUÀ¼À ¸ÀÄzsÁgÀuÉUÁV £ÀAvÀgÀzÀ°è ªÀiÁqÀ¯ÁzÀ £À«ÃPÀgÀt

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2.3 ¸ÀªÀPÀ½:

C) J¯Áè ¸ÀévÀÄÛUÀ¼À ªÉÄð£À ¸ÀªÀPÀ½ (¨sÉÆÃUÀåzÀ°è EgÀĪÀ ¨sÀÆ«Ä ªÀÄvÀÄÛ UÁæºÀPÀ PÉÆqÀÄUÉ

ªÀÄvÀÄÛ C£ÀÄzÁ£À¢AzÀ gÀa¸À¯ÁzÀ ¸ÀévÀÄÛUÀ¼À£ÀÄß ºÉÆgÀvÀÄ¥Àr¹) PÁ®PÁ®PÉÌ PÉEDgï¹

¸ÀÆa¹zÀ zÀgÀUÀ¼À°è ¸ÉÖöÊmï ¯ÉÊ£ï «zsÁ£ÀzÀ°è MzÀV¸À¯ÁUÀÄvÀÛzÉ.

D) ¨sÉÆÃUÀåzÀ°è EgÀĪÀ sÀÆ«ÄUÉ, CªÀ¢üAiÀÄ DzsÁgÀzÀ°è zÀgÀUÀ¼À£ÀÄß ¤UÀ¢¥Àr¹ ¸ÀªÀPÀ½

¤ÃqÀ¯ÁUÀÄvÀÛzÉ.

E) 1985 gÀ EJ¸ïJJDgï£À C£ÀħAzsÀ -3 gÀ ¥ÁågÁ 2.37 gÀ ¥ÀæPÁgÀ, `500/- CxÀªÁ

CzÀQÌAvÀ PÀrªÉÄ ªÉZÀÑzÀ ¸ÁܪÀgÀ ªÀÄvÀÄÛ AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼À£ÀÄß ¸Áܦ¹zÀ ªÀÄvÀÄÛ §¼ÀPÉUÉ

ºÁQzÀ ªÀµÀðzÀ°è 100% gÀµÀÄÖ ¸ÀªÀPÀ½ ªÀiÁqÀ¯ÁVzÉ.

F) PÁAiÀiÁðZÀgÀuÉAiÀÄ ªÉÆzÀ® ªÀµÀð¢AzÀ ¸ÀªÀPÀ½ «¢ü¸À¯ÁUÀÄvÀÛzÉ. ªÀµÀðzÀ°è §AqÀªÁ¼À

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G) ¸ÀªÀPÀ½AiÀÄ zÀgÀUÀ¼ÀÄ PÁ¬ÄzÉAiÀÄ II £Éà ªÉüÁ¥ÀnÖAiÀÄ°è ¸ÀÆa¸À¯ÁzÀ zÀgÀUÀ½UÉ

C£ÀÄUÀÄtªÁV®è DzÀgÉ PÉEDgï¹ ¤AiÀĪÀÄUÀ¼À£ÀÄß C£ÀĸÀj¸ÀÄvÀÛªÉ.

H) ¸ÀªÀPÀ½ zÀgÀUÀ¼À£ÀÄß F PɼÀV£ÀAvÉ §¼À¸À¯ÁUÀÄvÀÛzÉ:

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EvÀgÉ ¹«¯ï ªÀPïìð 3.34%

¸ÁܪÀgÀ ªÀÄvÀÄÛ ¸À®PÀgÀuÉ 5.28%

¯ÉÊ£ïì, PÉç¯ï £ÉmïªÀPïðUÀ¼ÀÄ 5.28%

ªÁºÀ£ÀUÀ¼ÀÄ 9.50%

¦ÃoÉÆÃ¥ÀPÀgÀtUÀ¼ÀÄ ªÀÄvÀÄÛ £É¯ÉªÀ¸ÀÄÛUÀ¼ÀÄ 6.33%

PÀbÉÃj ¥ÀjPÀgÀUÀ¼ÀÄ 6.33%

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D¹ÛUÀ¼À£ÀÄß CªÀÅUÀ¼À ¸ÀAavÀ ¸ÀªÀPÀ½ ºÁUÀÆ ¸ÀAavÀ £ÀµÀÖUÀ¼À£ÀÄß PÀ¼ÉzÀÄ ªÀÄÆ®ªÉZÀÑzÀ°è

¯ÉQÌÃPÀj¹zÉ. ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼À CAzÁdÄ G¥ÀAiÀÄÄPÀÛ PÁ¯ÁªÀ¢ü CAzÀgÉ, UÀÄwÛUÉ CªÀ¢ü

CxÀªÁ ¥ÀgÀªÁ£ÀV CªÀ¢ü CxÀªÁ ¥ÀgÀªÁ£ÀVAiÀÄ C£ÀÄ¥À¹ÜwAiÀÄ°è ªÀÄÆgÀÄ ªÀµÀðUÀ¼À

CªÀ¢üAiÀÄ°è ¸ÉÖçöÊmï ¯ÉÊ£ï «zsÁ£ÀzÀ°è ¸ÀªÀPÀ½AiÀÄ£ÀÄß DPÀj¸À¯ÁUÀĪÀÅzÀÄ. ªÀgÀ¢

ªÀiÁqÀ¯ÁUÀĪÀ ¥Àæwà CªÀ¢üAiÀÄ CAvÀåzÀ°è G¥ÀAiÀÄÄPÀÛ PÁ¯ÁªÀ¢ü ºÁUÀÆ ¸ÀªÀPÀ½

«zsÁ£ÀUÀ¼À£ÀÄß ¥ÀÄ£Àgï ¥Àj²Ã°¹ ªÀåvÁå¸ÀUÀ½zÀÝ°è ªÀÄÄA¢£À CªÀ¢üAiÀÄ°è ¯ÉQÌÃPÀj¸À¯ÁVzÉ.

¥ÀævÉåÃPÀªÁV ¯ÉQÌÃPÀj¸À¯ÁzÀ C¤¢üðµÁÖªÀ¢üAiÀÄ G¥ÀAiÀÄÄPÀÛ PÁ¯ÁªÀ¢üAiÀÄ£ÀÄß ºÉÆA¢gÀĪÀ

¸Àà±ÁðwÃvÀ D¹ÛUÀ¼À£ÀÄß, C£ÀéAiÀĪÁVzÀÝ°è CªÀÅUÀ¼À ¸ÀAavÀ £ÀµÀÖUÀ¼À£ÀÄß PÀ¼ÉzÀ

ªÀÄÆ®ªÉZÀÑzÀ°è ¯ÉQÌÃPÀj¹zÉ.

D) ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼À£ÀÄß, «¯ÉêÁj ªÀiÁrzÁUÀ CxÀªÁ CªÀÅUÀ¼À §¼ÀPɬÄAzÀ ¨sÀ«µÀåzÀ°è

AiÀiÁªÀÅzÉà DyðPÀ ¯Á¨sÀ E®èzÁzÁUÀ CªÀÅUÀ¼À ¨É¯ÉAiÀÄ£ÀÄß ¯ÉPÀÌ¥ÀvÀæUÀ½AzÀ

»A¥ÀqÉAiÀįÁVzÉ. ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼À£ÀÄß «¯ÉêÁj ªÀiÁrzÁUÀ, D¹ÛUÀ¼À ¥ÀĸÀÛPÀzÀ ¨É¯É

ºÁUÀÆ ªÀiÁgÁlzÀ ¨É¯ÉUÀ¼À £ÀqÀÄ«£À ªÀåvÁå¸ÀzÀ ªÉÆvÀÛªÀ£ÀÄß CAvÀºÀ D¹ÛUÀ¼À «¯ÉêÁj

CxÀªÁ ¤ªÀÈwÛ¬ÄAzÀ GzÀ㫹zÀ UÀ½PÉ CxÀªÁ £ÀµÀÖªÉAzÀÄ ¥ÀjUÀt¹ ¯Á sÀ CxÀªÁ

£ÀµÀÖªÉAzÀÄ ¯ÉQ̸À¯ÁUÀĪÀÅzÀÄ.

E) ¨sÀ«µÀåzÀ §¼ÀPÉUÁV vÀAvÁæA±ÀUÀ¼À£ÀÄß C©üªÀÈ¢Þ¥Àr¸À®Ä vÀUÀÄ°zÀ ªÁ¸ÀÛ«PÀ ªÉZÀÑUÀ¼À£ÀÄß

¥ÀæUÀwAiÀÄ°ègÀĪÀ ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼ÉAzÀÄ zÁR°¸À¯ÁVzÉ ªÀÄvÀÄÛ ¸ÀªÀiÁ¥À£Á/PÁAiÀiÁðgÀA¨sÀ

¥ÀæªÀiÁt ¥ÀvÀæ ¹éÃPÀÈwAiÀiÁzÁPÀët CªÀÅUÀ¼À£ÀÄß D¹ÛÃPÀj¸À¯ÁUÀĪÀÅzÀÄ. CªÀÅUÀ¼À£ÀÄß

ªÀÄÆ®¨É¯ÉAiÀÄ°èAiÉÄà ¯ÉQ̸À¯ÁVzÉ.

2.5 ªÀiÁgÁlQÌgÀĪÀ £ÁZÁ°Û D¹ÛUÀ¼ÀÄ (CxÀªÁ «¯ÉêÁj UÀÄA¥ÀÄUÀ¼ÀÄ)

£ÁZÁ°Û D¹ÛUÀ¼À (CxÀªÁ «¯ÉêÁj UÀÄA¥ÀÄUÀ¼ÀÄ) ¥ÀĸÀÛPÀzÀ ¨É¯ÉAiÀÄ£ÀÄß, ªÀÄÄRåªÁV

ªÀiÁgÁl ªÀ»ªÁn¤AzÀ¯Éà ªÀ¸ÀÆ° ªÀiÁrPÉƼÀî ÉÃPÁzÁUÀ ºÁUÀÆ ªÀiÁgÁlªÀÅ

¸ÀÄ®¨sÀ¸ÁzsÀåªÉAzÀÄ ¥ÀjUÀt¸À®ànÖzÁÝUÀ CAvÀºÀ £ÁZÁ°Û D¹ÛUÀ¼À£ÀÄß ªÀiÁgÁlQÌgÀĪÀ

£ÁZÁ°Û D¹ÛUÀ¼ÉAzÀÄ ªÀVÃðPÀj¸À¯ÁVzÉ. D¹Û CxÀªÁ «¯ÉêÁj UÀÄA¥ÀÄUÀ¼ÀÄ ¥Àæ¸ÀÄÛvÀ

EgÀĪÀ ¹ÜwAiÀÄ°èAiÉÄà vÀPÀëtzÀ ªÀiÁgÁlPÉÌ ®¨sÀå«gÀĪÁUÀ, ªÀiÁgÁlªÀ£ÀÄß »A¥ÀqÉAiÀÄĪÀÅzÀÄ

¸ÁzsÀå«®è¢gÀĪÁUÀ ªÀÄvÀÄÛ ªÀVÃðPÀgÀtzÀ MAzÀÄ ªÀµÀðzÀ M¼ÀUÁV ªÀiÁgÁl ªÀiÁqÀ®Ä

GzÉÝò¸À¯ÁzÀ ¸ÀAzÀ¨sÀðUÀ¼À°è ªÀiÁvÀæ ªÀiÁgÁlªÀÅ ¸ÀÄ®¨sÀ¸ÁzsÀåªÉAzÀÄ ¥ÀjUÀt¸À¯ÁUÀÄvÀÛzÉ.

ªÀiÁgÁlQÌgÀĪÀ £ÁZÁ°Û D¹ÛUÀ¼ÉAzÀÄ ªÀVÃðPÀj¸À¯ÁzÀ £ÁZÁ°Û D¹ÛUÀ¼ÀÄ CxÀªÁ

«¯ÉêÁj UÀÄA¥ÀÄUÀ¼À£ÀÄß CªÀÅUÀ¼À ªÀiÁgÁl ªÉZÀѪÀ£ÀÄß PÀ¼ÉzÀÄ ¸ÁV¸ÀĪÀ ªÉÆvÀÛQÌAvÀ PÀrªÉÄ

CxÀªÁ ªÉZÀÑ ºÉÆgÀvÀÄ¥Àr¹zÀ £ÀAvÀgÀzÀ £ÁåAiÀÄAiÀÄÄvÀ ªÀiË®å EªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ

PÀrªÉÄAiÉÆà CzÀgÀ°è ¯ÉQÌÃPÀj¸À¯ÁUÀÄvÀÛzÉ. D¹ÛUÀ¼ÀÄ, ¸ÁܪÀgÀUÀ¼ÀÄ ªÀÄvÀÄÛ

AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼À£ÀÄß ªÀiÁgÁlQÌgÀĪÀ £ÁZÁ°Û D¹ÛUÀ¼ÉAzÀÄ ªÀVÃðPÀj¸À¯ÁzÀ

vÀPÀët¢AzÀ ¸ÀªÀPÀ½ DPÀj¸ÀĪÀÅzÀ£ÀÄß ¸ÀÜVvÀUÉƽ¸À¯ÁUÀÄvÀÛzÉ. ªÀiÁgÁlQÌgÀĪÀ £ÁZÁ°Û

D¹ÛUÀ¼ÀÄ ºÁUÀÆ dªÁ¨ÁÝjUÀ¼À£ÀÄß ºÀtPÁ¸ÀÄ «ªÀgÀuÁ ¥ÀnÖUÀ¼À°è ¥ÀævÉåÃPÀªÁV

¥Àæ¸ÀÄÛvÀ¥Àr¸À¯ÁUÀÄvÀÛzÉ.

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2.6 ¥ÀæUÀwAiÀÄ°ègÀĪÀ §AqÀªÁ¼À PÁªÀÄUÁjUÀ¼ÀÄ

§AqÀªÁ¼À PÁªÀÄUÁjUÀ½UÉ ¤ÃqÀ¯ÁzÀ ¸ÁªÀiÁVæUÀ¼À£ÀÄß, DAiÀiÁ ¸ÁªÀiÁVæUÀ¼À£ÀÄß ¤ÃqÀĪÀ

ªÉÆzÀ®Ä EzÀÝ ¸ÀgÁ¸Àj zÀgÀUÀ¼À°èAiÉÄà ªÀiË®åªÀiÁ¥À£À ªÀiÁqÀ¯ÁVzÉ. PÁªÀÄUÁjUÀ¼À

¸ÀªÀiÁ¥À£Á ªÀgÀ¢UÀ¼ÀÄ CxÀªÁ PÁªÀÄUÁj ªÀÄÄPÁÛAiÀÄzÀ vÁAwæPÀ zsÀÈrüÃPÀgÀtUÀ¼ÀÄ

¹éÃPÀÈvÀUÉÆAqÀ £ÀAvÀgÀzÀ°è ªÉZÀÑUÀ¼À£ÀÄß D¹ÛÃPÀj¸À¯ÁUÀĪÀÅzÀÄ.

2.7 zÁ¸ÁÛ£ÀÄUÀ¼ÀÄ

J) E£ÉéAljUÀ¼À£ÀÄß vÀÆPÀzÀ ¸ÀgÁ¸Àj DzsÁgÀzÀ ªÉÄÃ¯É ¤zsÀðj¸ÀĪÀ ªÉZÀÑQÌAvÀ PÀrªÉÄ ªÀÄvÀÄÛ

C£ÀéAiÀĪÁUÀĪÀ¯Éè¯Áè ¤ªÀé¼À £ÉÊd ªÀiË®å EzÀgÀ°è AiÀiÁªÀÅzÀÄ PÀrªÉÄAiÉÆà CzÀgÀ°è

ªÀiË°åÃPÀj¸À¯ÁUÀÄvÀÛzÉ. ¤ªÀé¼À ªÁ¸ÀÛ«PÀ ªÀiË®åªÉAzÀgÉ ªÀiÁgÁl ªÀiÁqÀ®Ä

CUÀvÀåªÁzÀ CAzÁdÄ ªÉZÀÑUÀ¼À£ÀÄß PÀrªÉÄUÉƽ¹zÀ CAzÁdÄ ªÀiÁgÁl ªÉÆvÀÛ.

©) PÀZÁÑ ªÀ¸ÀÄÛUÀ¼À£ÀÄß Rjâ ªÉZÀÑzÀ°è (vÉjUÉUÀ¼À£ÀÄß M¼ÀUÉÆAqÀAvÉ)

ªÀiË°åÃPÀj¸À¯ÁUÀÄvÀÛzÉ.

¹) ªÀ¸ÀÄÛUÀ¼À ¤ÃrPÉUÀ¼À£ÀÄß vÀÆPÀzÀ ¸ÀgÁ¸Àj zÀgÀzÀ°è ªÀiË°åÃPÀj¸À¯ÁVzÉ.

2.8 PÀAzÁAiÀÄ UÀÄgÀÄw¸ÀÄ«PÉ

C) PÀ£ÁðlPÀ «zÀÄåZÀÒQÛ ¤AiÀÄAvÀæt DAiÉÆÃUÀ¢AzÀ C£ÀĪÉÆâvÀªÁzÀ dPÁw zÀgÀUÀ¼À

DzsÁgÀzÀ°è «zÀÄåvï ªÀiÁgÁlªÀ£ÀÄß ¯ÉQ̸À¯ÁVzÉ.

D) UÁæºÀPÀgÉÆA¢V£À M¥ÀàAzÀUÀ½AzÀ §gÀĪÀ PÀAzÁAiÀĪÀ£ÀÄß «zÀÄåvï ¸ÀgÀ§gÁf£À ªÉÄïÉ

UÀÄgÀÄw¸À¯ÁUÀÄvÀÛzÉ CxÀªÁ PÀA¥À¤AiÀÄÄ UÁæºÀPÀjUÉ ¸ÉêÉUÀ¼À£ÀÄß ¸ÀÆPÀÛªÁzÀ ¤AiÀÄAvÀæPÀ

ZËPÀnÖ£ÀrAiÀÄ°è CºÀðvÉ ¥ÀqÉ¢gÀĪÀ ¥ÀjUÀt£ÉAiÀÄ£ÀÄß ¥Àæw©A©¸ÀÄvÀÛzÉ.

E) PÀ£ÁðlPÀ ¸ÀPÁðgÀ ©qÀÄUÀqÉ ªÀiÁrzÀ dPÁw / UÁæ«ÄÃt «zÀÄå¢ÝÃPÀgÀt ¸À©ìrAiÀÄ£ÀÄß

PÀ£ÁðlPÀ ¸ÀPÁðgÀzÀ DzÉñÀ EJ£ï 48 ¦J¸ïDgï 2006 ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ

13 dÆ£ï 2007gÀ ¥ÀæPÁgÀ DzÁAiÀÄzÀ ¨sÁUÀªÁV UÀÄgÀÄw¸À¯ÁVzÉ.

DAiÉÆÃUÀªÀÅ ¤zsÀðj¹zÀ dPÁw ¥ÀæPÁgÀ (ZÁ°ÛAiÀÄ°ègÀĪÀ dPÁw DzÉñÀzÀ ¥ÀæPÁgÀ)

©eÉ/PÉeÉ ªÀÄvÀÄÛ L¦ ¸Émï ªÀUÀðzÀªÀjUÉ wAUÀ½UÉ ¥Àæw ¸ÁÜ¥À£ÉUÉ PÀæªÀĪÁV 40

AiÀÄƤmï UÀ¼ÀªÀgÉUÉ ªÀÄvÀÄÛ 10 ºÉZï.¦ UÀ¼À£ÀÄß M¼ÀUÉÆAqÀAvÉ dPÁw ¸À©ìrAiÀÄ£ÀÄß

¸ÀPÁðgÀ¢AzÀ ¥ÀqÉAiÀįÁUÀÄvÀÛzÉ.

I) ©¯ï ªÀiÁqÀzÀ PÀAzÁAiÀÄ ¨ÉÃrPÉAiÀÄ£ÀÄß ¸ÀÆPÀÛªÁV CAzÁdÄ ªÀiÁqÀĪÀ ªÀÄÆ®PÀ

ªÀµÀðzÀ DzÁAiÀĪÀ£ÀÄß ¸ÀjºÉÆA¢¸À¯ÁUÀÄvÀÛzÉ.

J) ºÉZïn ªÀÄvÀÄÛ J¯ïn-5 (40 ºÉZï.¦ VAvÀ ºÉaÑ£À) ©¯ï ªÀiÁqÀzÀ PÀAzÁAiÀÄ

¨ÉÃrPÉAiÀÄ£ÀÄß(AiÀÄÄ©Dgï) K¦æ¯ï1 gÀAzÀÄ «¢ü¸À¯ÁzÀ ªÀiÁZï𠧼ÀPÉAiÀÄ£ÀÄß

¥ÀjUÀt¹ ¯ÉPÀ̺ÁPÀ¯ÁUÀÄvÀÛzÉ ªÀÄvÀÄÛ EvÀgÉ J¯ïn ªÀUÀðUÀ½UÉ ¸ÀA§A¢ü¹zÀAvÉ

AiÀÄÄ©Dgï £ÀÄß ªÀiÁZïð ªÀiÁºÉAiÀÄ ¤dªÁzÀ §¼ÀPÉAiÀÄ£ÀÄß jÃrAUï ¢£ÁAPÀUÀ¼À

C£ÀÄ¥ÁvÀzÀ DzsÁgÀzÀ ªÉÄÃ¯É ¯ÉPÀ̺ÁPÀ¯ÁUÀÄvÀÛzÉ.

2.9 EvÀgÉ DzÁAiÀÄ

C) PÁªÀÄUÁj/¸ÀgÀ§gÁdÄUÀ¼À «¼ÀA§zÀ PÀqÉUÉ UÀÄwÛUÉzÁgÀgÀÄ / ¸ÀgÀ§gÁdÄzÁgÀjAzÀ ªÀ¸ÀÆ°

ªÀiÁrzÀ ªÉÆvÀÛPÉÌ ¸ÀA§A¢ü¹zÀAvÉ, UÀÄwÛUÉzÁgÀ / ¸ÀgÀ§gÁdÄzÁgÀgÀ «¼ÀA§ PÀëªÀiÁzÁ£À

«£ÀAwAiÀÄ£ÀÄß ¸ÀPÀëªÀÄ ¥Áæ¢üPÁgÀªÀÅ wgÀ¸ÀÌj¹zÀ £ÀAvÀgÀ F ªÉÆvÀÛªÀ£ÀÄß DzÁAiÀĪÉAzÀÄ

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UÀÄgÀÄw¸À¯ÁUÀÄvÀÛzÉ. CAvÀºÀ ¸ÀªÀÄAiÀÄzÀªÀgÉUÉ ¥Àæ¸ÀÄÛvÀ ºÉÆuÉUÁjPÉUÀ¼À CrAiÀÄ°è EzÀ£ÀÄß

¥ÀjUÀt¸À¯ÁUÀÄvÀÛzÉ. CAvÀºÀ AiÀiÁªÀÅzÉà «£ÀAwAiÀÄ C£ÀÄ¥À¹ÜwAiÀÄ°è, ºÁUÉ ªÀ¸ÀÆ°

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D) §rØ DzÁAiÀĪÀ£ÀÄß ¸ÀªÀÄAiÀiÁ£ÀÄ¥ÁvÀzÀ°è ¨ÁQ ªÉÆvÀÛªÀ£ÀÄß UÀÄgÀÄw¹ C£Àé¬Ä¸ÀĪÀ

zÀgÀUÀ¼À°è ¯ÉQÌÃPÀj¸À¯ÁVzÉ.

E) ¥ÀjuÁªÀÄPÁj ¸ÀévÀÄÛ «zsÁ£ÀªÀ£ÀÄß §¼À¸ÀĪÀÅzÀPÁÌV ºÀtPÁ¹£À ¸ÀévÀÄÛUÀ½AzÀ GAmÁUÀĪÀ

§rØ DzÁAiÀĪÀ£ÀÄß ¯ÉPÀ̺ÁPÀ¯ÁUÀĪÀÅzÀÄ.

2.10 ¤AiÀÄAwævÀ D¹Û/ºÉÆuÉUÀ¼ÀÄ:

C) PÀA¥À¤AiÀÄÄ vÀ£Àß ªÁå¦ÛUÉ M¼À¥ÀqÀĪÀ UÁæºÀPÀjUÉ «zÀÄåvï ¸ÀgÀ§gÁdÄ PÁAiÀiÁðZÀgÀuÉAiÀÄ°è

vÉÆqÀVzÉ. zÀgÀUÀ¼À£ÀÄß ªÀiÁ£Àå PÀ£ÁðlPÀ «zÀÄåvï ¤AiÀÄAvÀæt DAiÉÆÃUÀ (PÉEDgï¹)

¤AiÀÄAwæ¸ÀÄvÀÛzÉ. «zÀÄåvï PÁAiÉÄÝ 2003 gÀ ¸ÉPÀë£ï 62 gÀ ¥ÀæPÁgÀ, dPÁwAiÀÄ£ÀÄß

¤zsÀðj¸À®Ä ZÁ«¸À¤¤AiÀÄÄ ¤AiÀÄAvÀæt DAiÉÆÃUÀPÉÌ ªÁ¶ðPÀªÁV dPÁw CfðAiÀÄ£ÀÄß

¸À°è¸ÀÄwÛzÉ. ¤AiÀÄAvÀæt DAiÉÆÃUÀ ºÉÆgÀr¹zÀ dPÁw DzÉñÀzÀ°è CAVÃPÀj¹zÀAvÉ

PÀA¥À¤AiÀÄÄ UÁæºÀPÀjAzÀ dPÁwAiÀÄ£ÀÄß ¸ÀAUÀ滸ÀÄvÀÛzÉ. ªÀiÁ£Àå PÉEDgï¹ vÀ£Àß ¸ÀÄAPÀzÀ

DzÉñÀUÀ¼À ªÀÄÆ®PÀ £ÀAvÀgÀzÀ CªÀ¢üUÀ¼À°è PÉÆgÀvÉUÀ¼À£ÀÄß ªÀÄgÀÄ¥ÀqÉAiÀÄ®Ä CªÀPÁ±À

¤ÃqÀÄvÀÛzÉ.

D) PÀ£ÁðlPÀ «zÀÄåvï ¤AiÀÄAvÀæt DAiÉÆÃUÀªÀÅ gÀƦ¹zÀ C£Àé¬ÄPÀ ¤§AzsÀ£ÉAiÀÄ §UÉÎ

PÀA¥À¤AiÀÄ w¼ÀĪÀ½PÉAiÀÄ DzsÁgÀzÀ ªÉÄÃ¯É £ÀAvÀgÀzÀ CªÀ¢üUÀ¼À°è ¯Á¨sÀ ªÀÄvÀÛ £ÀµÀÖzÀ

ºÉýPÉAiÀÄ°è£À ªÉZÀÑ ªÀÄvÀÄÛ DzÁAiÀĪÀ£ÀÄß ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖzÀ ºÉýPÉAiÀÄ°è UÀÄgÀÄw¸À¯ÁVzÉ.

CxÀªÁ CªÀÅUÀ¼À WÉÆõÀuÉUÀ¼ÀÄ /DzÉñÀUÀ¼ÀÄ, C£ÀÄUÀÄtªÁzÀ ¨ÁQUÀ¼À£ÀÄß ¨Áå¯É£ïì

²Ãmï£À°è ¤AiÀÄAvÀæPÀ qÉ¥sÀgÀ¯ï SÁvÉAiÀÄ ¨ÁQUÀ¼ÀAvÉ vÉÆÃj¸À¯ÁUÀÄvÀÛzÉ.

2.11 ¸Á® ¸ÀA§A¢ü ªÉZÀÑUÀ¼ÀÄ:

C) ¸Á® ¸ÀA§A¢ü ªÉZÀÑUÀ¼ÀÄ DyðPÀ ¸Á®UÀ½UÉ PÀA¥É¤AiÀÄÄ ¨sÀj¹zÀ §rØAiÀÄ ªÉÆvÀÛ ºÁUÀÆ

EvÀgÀ ªÉZÀÑUÀ¼À£ÀÄß, M¼ÀUÉÆArgÀÄvÀÛªÉ. GzÉÝòvÀ §¼ÀPÉ CxÀªÁ ªÀiÁgÁlPÉÌ ¹zÀÞvÉUÉƼÀî®Ä

UÀt¤ÃAiÀÄ PÁ¯ÁªÀPÁ±À vÉUÉzÀÄPÉƼÀÄîªÀ D¹ÛUÀ¼À ¸Áé¢üãÀ, ¤ªÀiÁðt CxÀªÁ GvÁàzÀ£ÉUÉ

£ÉÃgÀªÁV PÁgÀtªÁUÀĪÀ ¸Á® ¸ÀA§A¢ü ªÉZÀÑUÀ¼À£ÀÄß ¸ÀA§AzsÀ¥ÀlÖ D¹ÛUÀ¼À ªÉZÀÑzÀ

¨sÁUÀªÁV §AqÀªÁ½ÃPÀj¸À¯ÁUÀĪÀÅzÀÄ. EvÀgÉ J¯Áè ¸Á®zÀ ªÉZÀÑUÀ¼À£ÀÄß CªÀÅUÀ¼À£ÀÄß

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D) ¸Á® ¸ÀA§A¢ü ªÉZÀÑUÀ¼À §AqÀªÁ½ÃPÀgÀtzÀ°è ªÀiÁqÀ¨ÉÃPÁzÀ, ªÁåªÀºÁjPÀ ªÉZÀÑUÀ¼ÀÄ,

¦æëÄAiÀÄAUÀ¼ÀÄ/ jAiÀiÁ¬ÄwUÀ¼À ºÉÆAzÁtÂPÉ £ÀAvÀgÀ ¥ÀjuÁªÀÄPÁj §rØ zÀgÀzÀ°è ¸Á®

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2.12 DzÁAiÀÄzÀ ªÉÄÃ¯É vÉjUÉUÀ¼ÀÄ:

DzÁAiÀÄ vÉjUÉ ªÉZÀѪÀÅ, ¥Àæ¸ÀÄÛvÀ ¥ÁªÀw¸À¨ÉÃPÁzÀ ¥ÀæZÀ°vÀ vÉjUÉ ºÁUÀÆ ªÀÄÄAzÀÆrzÀ

vÉjUÉUÀ¼À MlÄÖ ªÉÆvÀÛªÀ£ÀÄß ¥Àæw¤¢ü¸ÀÄvÀÛzÉ.

C) ¥ÀæZÀ°vÀ vÉjUÉ:

¥ÁªÀw¸À¨ÉÃPÁzÀ ¥ÀæZÀ°vÀ vÉjUÉAiÀÄÄ, vÉjUÉ AiÉÆÃUÀå ¯Á¨sÀzÀ ªÉÆvÀÛzÀ ªÉÄïÉ

DzsÀjvÀªÁVgÀÄvÀÛzÉ. EvÀgÉ ªÀµÀðUÀ¼À, vÉjUÉ «¢ü¸À§ºÀÄzÁzÀ CxÀªÁ PÀ¼ÉAiÀħºÀÄzÁzÀ

DzÁAiÀÄ CxÀªÁ ªÉZÀÑUÀ½AzÁV ªÀÄvÀÄÛ vÉjUÉ «¢ü¸À¯ÉèÁgÀzÀ CxÀªÁ PÀ¼ÉAiÀĨÁgÀzÀ

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CA±ÀUÀ½AzÁV, vÉjUÉ AiÉÆÃUÀå ¯Á¨sÀzÀ ªÉÆvÀÛªÀÅ ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖUÀ¼À SÁvÉAiÀÄ°è£À vÉjUÉ

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ªÀgÀ¢ ªÀiÁqÀ¯ÁzÀ CªÀ¢üAiÀÄ CAvÀåzÀ°è ªÀÄÆ®¨sÀÆvÀªÁV eÁjUÉƽ¸À¯ÁzÀ vÉjUÉ

zÀgÀUÀ¼À£ÀÄß §¼À¹ PÀA¥É¤AiÀÄ ¥ÀæZÀ°vÀ vÉjUÉUÀ¼À£ÀÄß ¯ÉPÁÌZÁgÀ ªÀiÁqÀ¯ÁUÀÄvÀÛzÉ.

D) ªÀÄÄAzÀÆqÀ¯ÁzÀ vÉjUÉUÀ¼ÀÄ

ºÀtPÁ¸ÀÄ «ªÀgÀuÁ ¥ÀnÖUÀ¼À ¥ÀæPÁgÀ D¹ÛUÀ¼ÀÄ ªÀÄvÀÄÛ dªÁ¨ÁÝjUÀ¼À ¥ÀæZÀ°vÀ ªÀiË®å ªÀÄvÀÄÛ

CzÀPÀÌ£ÀÄUÀÄtªÁV, vÉjUÉ AiÉÆÃUÀå ¯Á¨sÀªÀ£ÀÄß ¤zsÀðj¸À®Ä §¼À¸À¯ÁzÀ vÉjUÉ ªÀÄÆ®UÀ¼À

£ÀqÀÄ«£À vÁvÁÌ°PÀ ªÀåvÁå¸ÀzÀ ªÉÆvÀÛzÀ DzsÁgÀzÀ ªÉÄÃ¯É ªÀÄÄAzÀÆqÀ¯ÁzÀ vÉjUÉUÀ¼À£ÀÄß

¯ÉPÀ̺ÁPÀ¯ÁUÀĪÀÅzÀÄ. PÀA¥É¤AiÀÄ ªÀÄÄAzÀÆqÀ¯ÁzÀ vÉjUÉ D¹ÛUÀ¼ÀÄ ªÀÄvÀÄÛ dªÁ¨ÁÝjUÀ¼À£ÀÄß,

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C£ÀéAiÀĪÁUÀ§ºÀÄzÉAzÀÄ CAzÁf¸À¯ÁzÀ vÉjUÉ zÀgÀUÀ¼À°è ªÀiË®åªÀiÁ¥À£À ªÀiÁqÀ¯ÁUÀĪÀÅzÀÄ.

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vÉjUÉ AiÉÆÃUÀå ¯Á¨sÀUÀ½gÀĪÀ ¸ÀA¨sÀªÀ¤ÃAiÀÄvɬÄzÀÝ°è CµÀÖPÉÌ «ÄwUÉƽ¹ J¯Áè

vÉjUÉAiÉÆÃUÀå vÁvÁÌ°PÀ ªÀåvÁå¸ÀUÀ½UÉ ªÀÄÄAzÀÆqÀ¯ÁzÀ vÉjUÉ dªÁ¨ÁÝjUÀ¼À£ÀÄß

UÀÄgÀÄw¸À¯ÁUÀĪÀÅzÀÄ. vÁvÁÌ°PÀ ªÀåvÁå¸ÀUÀ½UÉ JzÀÄgÁV §¼À¸À§ºÀÄzÁzÀ, ¨sÀ«µÀåzÀ vÉjUÉ

AiÉÆÃUÀå ¯Á¨sÀUÀ½gÀĪÀ ¸ÀA¨sÀªÀ¤ÃAiÀÄvɬÄzÀÝ°è CµÀÖPÉÌ «ÄwUÉƽ¹ ªÀÄÄAzÀÆqÀ¯ÁzÀ vÉjUÉ

D¹ÛUÀ¼À£ÀÄß UÀÄgÀÄw¸À¯ÁUÀĪÀÅzÀÄ. ¥ÀæZÀ°vÀ ªÀiË®åUÀ¼À£ÀÄß ¥Àæwà ªÀgÀ¢ ªÀiÁqÀ¯ÁUÀĪÀ

CªÀ¢üAiÀÄ CAvÀåzÀ°è «ªÀIJð¹, CªÀÅUÀ½UÉ ¸ÀA§AzsÀ¥ÀlÖ vÉjUÉ ¥ÀæAiÉÆÃd£ÀUÀ¼ÀÄ

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PÀrªÉÄUÉƽ¹PÉƼÀî¯ÁUÀĪÀÅzÀÄ. PÁ°PÀ ªÀåvÁå¸ÀªÀÅ vÉjUÉ gÀeÁ CªÀ¢ü CxÀªÁ «£Á¬Äw

CªÀ¢üAiÀÄ°è ºÉÆAzÁtÂPÉAiÀiÁUÀĪÀ ¤jÃPÉë¬ÄzÀÄÝ DzÁAiÀĪÀÅ vÉjUÉ ªÀÄÄPÀÛªÁVzÀÝ°è,

vÁvÁÌ°PÀ PÁ°PÀ ªÀåvÁå¸ÀPÉÌ ªÀÄÄAzÀÆrzÀ vÉjUÉ D¹Û/ dªÁ¨ÁÝjUÀ¼À£ÀÄß

¸ÀȶָÀ¯ÁUÀĪÀÅ¢®è.

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CªÀÅUÀ¼ÀÄ EvÀgÀ ¸ÀªÀÄUÀæ DzÁAiÀÄUÀ¼À°è CxÀªÁ £ÉÃgÀªÁV §AqÀªÁ¼ÀzÀ°è UÀÄgÀÄw¸À¯ÁVgÀĪÀ

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vÉjUÉAiÀiÁV ¯ÉQ̸À¯ÁUÀĪÀÅzÀÄ ºÁUÀÆ CzÉà ¸ÀAzÀ¨sÀðzÀ°è, ¨sÀ«µÀåzÀ vÉjUÉ dªÁ¨ÁÝjUÀ½UÉ

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SÁvÉAiÀÄ°è dªÉÄ vÉUÉzÀÄPÉƼÀî¯ÁUÀĪÀÅzÀÄ.

2.13 «¨sÁUÀ ªÀgÀ¢:

C) PÀA¥À¤AiÀÄÄ «zÀÄåvï «vÀgÀuÉAiÀÄ ZÀlĪÀnPÉAiÀÄ°è vÉÆqÀVzÉ.

D) PÀA¥À¤AiÀÄ PÁAiÀiÁðZÀgÀuÉUÀ¼À ªÉÄÃ¯É ¥ÀjuÁªÀÄ ©ÃgÀĪÀ ¨sËUÉÆýPÀ PÁAiÀiÁðZÀgÀuÉUÀ¼ÀÄ,

DyðPÀ ªÀÄvÀÄÛ gÁdQÃAiÀÄ ¥Àj¹ÜwUÀ¼À£ÀÄß ¥ÀjUÀt¹zÀ £ÀAvÀgÀ PÀA¥À¤AiÀÄ ªÀÄÄRå

PÁAiÀiÁðZÀgÀuÁ ¤zsÁðgÀ vÀAiÀiÁgÀPÀ (“¹MrJA’’) ¥ÀæPÁgÀ AiÀiÁªÀÅzÉà UÀÄgÀÄw¸À§ºÀÄzÁzÀ

ªÀgÀ¢ «¨sÁUÀ«®è. DzÀÝjAzÀ «¨sÁUÀªÁgÀÄ ªÀgÀ¢AiÀÄ£ÀÄß MzÀV¸À¯ÁV®è.

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2.14 D¹ÛUÀ¼À ªÀiË®å PÀÄUÀÄΫPÉ

PÀA¥É¤AiÀÄÄ vÀ£Àß D¹ÛUÀ¼À ªÀiË®å PÀÄVÎgÀĪÀ ¸ÀÆZÀ£ÉAiÀÄ£ÀÄß ¤zsÀðj¸À®Ä, MAzÀÄ £ÀUÀzÀÄ

GvÁàzÀ£Á WÀlPÀzÀ ¸Àà±ÁðwÃvÀ D¹ÛUÀ¼ÀÄ ªÀÄvÀÄÛ D¹Û, ¸ÁܪÀgÀ ªÀÄvÀÄÛ AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼ÀÄ

(¥ÀæUÀwAiÀÄ°ègÀĪÀ §AqÀªÁ¼À PÁªÀÄUÁjUÀ¼À£ÀÆß M¼ÀUÉÆAqÀÄ) ºÉÆA¢gÀĪÀ ªÀiË®åªÀ£ÀÄß

¥Àj²Ã°¸ÀÄvÀÛzÉ. CAvÀºÀ ¸ÀÆZÀ£ÉUÀ¼ÉãÁzÀgÀÆ EzÀÝ°è, D¹ÛAiÀÄ zÀħ𮠣ÀµÀÖzÀ

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CAzÁf¸À¯ÁUÀĪÀÅzÀÄ. MAzÀÄ ¤¢üðµÀÖ D¹ÛAiÀÄ ªÀÄgÀÄUÀ½PÉ ªÉÆvÀÛªÀ£ÀÄß CAzÁf¸À®Ä

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D¹ÛAiÀÄÄ ºÉÆA¢gÀĪÀ ªÀiË®åªÀÅ, ¸ÀªÀPÀ½ CxÀªÁ IÄt ªÀÄÄPÀÛvÉAiÀÄ£ÀÄß PÀ¼ÉzÀÄ §AzÀ

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2.15 CªÀPÁ±ÀUÀ¼ÀÄ, C¤²ÑvÀ ºÉÆuÉUÁjPÉUÀ¼ÀÄ ºÁUÀÆ C¤²ÑvÀ D¹ÛUÀ¼ÀÄ

»A¢£À CªÀ¢üAiÀÄ°è £ÀqÉzÀ WÀl£ÉUÀ¼À ¥ÀjuÁªÀĪÁV PÀA¥É¤AiÀÄÄ ¥Àæ¸ÀÄÛvÀ AiÀiÁªÀÅzÉÃ

dªÁ¨ÁÝjUÀ¼À£ÀÄß ºÉÆA¢zÀÝ°è ºÁUÀÆ F dªÁ¨ÁÝjUÀ¼À£ÀÄß ¥ÁªÀw¸À®Ä ºÀtPÁ¹£À

ºÉÆgÀºÀj«£À CªÀ±ÀåPÀvÉAiÀÄÄ ¸ÀA¨sÀªÀ¤ÃAiÀĪÁVzÀÝ°è, vÁAwæPÀ ªÀiË®åªÀiÁ¥À£À ºÁUÀÆ

»A¢£À C£ÀĨsÀªÀUÀ¼À DzsÁgÀzÀ°è «±Áé¸ÁºÀðªÁV CAzÁf¹ CªÀPÁ±ÀUÀ¼À£ÀÄß PÀ°à¸À¯ÁVzÉ.

CªÀPÁ±À PÀ°à¸À¯ÁzÀ ªÉÆvÀÛªÀÅ, dªÁ¨ÁÝjAiÀÄ£ÀÄß DªÀj¹gÀĪÀ C¥ÁAiÀÄ ºÁUÀÆ

C¤²ÑvÀvÉUÀ¼À£ÀÄß ¥ÀjUÀt¹, ªÀgÀ¢ ªÀiÁqÀ¯ÁzÀ CªÀ¢üAiÀÄ CAvÀåzÀ°ègÀĪÀ dªÁ¨ÁÝjAiÀÄ£ÀÄß

¥ÁªÀw¸À®Ä CUÀvÀå«gÀĪÀ, ¸ÀA¥À£ÀÆä®zÀ CvÀÄåvÀÛªÀÄ CAzÁeÁVgÀÄvÀÛzÉ.

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C¼ÉAiÀįÁVzÀÝgÉ, CzÀgÀ ¥ÀæZÀ°vÀ ªÉÆvÀÛªÀÅ £ÀUÀzÀÄ ºÀj«£À ªÀvÀðªÀiÁ£ÀzÀ ªÀiË®åªÁVgÀÄvÀÛzÉ

(ºÀtzÀ ¸ÀªÀÄAiÀÄ ªÀiË®åzÀ ¥ÀjuÁªÀĪÀÅ UÀt¤ÃAiÀĪÁVgÀĪÁUÀ) jAiÀiÁ¬ÄwAiÀÄ£ÀÄß

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DyðPÀ ªÉZÀѪÁV UÀÄgÀÄw¹ ¯ÉQ̸À¯ÁUÀĪÀÅzÀÄ.

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¥Àæw¥sÀ°¸ÀĪÀAvÉ ºÉÆAzÁtÂPÉ ªÀiÁqÀ¯ÁUÀĪÀÅzÀÄ.

2.16 ¹§âA¢ ¸ÀªÀ®vÀÄÛUÀ¼ÀÄ

C¯ÁàªÀ¢ü ¹§âA¢ ¸ÀªÀ®vÀÄÛUÀ¼ÀÄ:

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• IÄtªÀÄÄPÀÛvÉUÉƽ¹zÀ zÀgÀ

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• EvÀgÀ ¸ÀªÀÄUÀæ DzÁAiÀÄzÀ ªÀÄÆ®PÀ £ÁåAiÉÆÃavÀ ªÀiË®å

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• IÄtªÀÄÄPÀÛvÉUÉƽ¹zÀ zÀgÀ.

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ºÉÆuÉUÁjPÉAiÀÄ CªÀiÁ£ÀåªÁVzÉ JAzÀÄ ¥ÀjUÀt¸À¯ÁUÀÄvÀÛzÉ ºÁUÀÆ ºÉƸÀ ºÉÆuÉUÁjPÉAiÀÄ

ªÀiÁ£ÀåUÉƽ¸ÀÄ«PÉAiÀÄÄ ºÁUÀÆ DAiÀiÁ ºÉÆuÉUÁjPÉUÀ¼À £ÀqÀÄ«£À ªÀåvÀåAiÀÄUÀ¼À

¥ÀæªÀiÁtªÀ£ÀÄß DzÁAiÀÄ ¤gÀÆ¥ÀuÁ ªÀgÀ¢AiÀÄ°è ªÀiÁ£ÀåUÉƽ¸À¯ÁUÀÄvÀÛzÉ.

2.19 ¨sÉÆÃUÀåUÀ¼ÀÄ:

¨sÉÆÃUÀåzÀ µÀgÀvÀÄÛUÀ¼ÀÄ, ªÀiÁ°ÃPÀvÀézÀ ¸ÀA¥ÀÆtð C¥ÁAiÀÄPÁj CA±ÀUÀ¼À£ÀÄß ºÁUÀÆ CzÀgÀ

¥Àæw¥sÀ®UÀ¼À£ÀÄß UÀt¤ÃAiÀĪÁV C£ÀĨsÀªÀzÁgÀjUÉ ªÀUÁð¬Ä¸ÀĪÀAwzÁÝUÀ CAvÀºÀ

¨sÉÆÃUÀåUÀ¼À£ÀÄß DyðPÀ ¨sÉÆÃUÀåUÀ¼ÀÄ JAzÀÄ ªÀVÃðPÀj¸À¯ÁUÀÄvÀÛzÉ. ¥Àæwà ¨sÉÆÃUÀåUÀ¼À

DgÀA¨sÀzÀ°èAiÉÄà ¤zsÀðj¸À¯ÁUÀĪÀ, ¨sÉÆÃUÀåzÀ D¹ÛUÀ¼À £ÁåAiÉÆÃavÀ ªÀiË®å CxÀªÁ MAzÀÄ

ªÉÃ¼É PÀrªÉĬÄzÀÝ°è, PÀ¤µÀÖ UÉÃt ¥ÁªÀwAiÀÄ ¥ÀæZÀ°vÀ ªÀiË®åUÀ¼À°è DyðPÀ ¨sÉÆÃUÀåUÀ¼À£ÀÄß

C£ÀĨsÀªÀzÁgÀgÀÄ UÀÄgÀÄw¹ ¯ÉQ̸À¨ÉÃPÁUÀÄvÀÛzÉ. sÉÆÃUÀåUÀ¼À ªÉÄð£À AiÀiÁªÀÅzÉà DgÀA©üPÀ

£ÉÃgÀ ªÉZÀÑUÀ¼À£ÀÄß D¹ÛUÀ¼ÉAzÀÄ ªÀiÁ£ÀåUÉƽ¹zÀ ªÉƧ®VUÉ ¸ÉÃ¥Àðr¸ÀvÀPÀÌzÀÄÝ. PÀ¤µÀÖ

¨sÉÆÃUÀåzÀ ¥ÁªÀwUÀ¼À£ÀÄß DyðPÀ ±ÀÄ®ÌUÀ¼ÀÄ ºÁUÀÆ ¨ÁQ¬ÄgÀĪÀ ºÉÆuÉUÁjPÉUÀ¼À E½PÉUÀ¼À

£ÀqÀÄªÉ ¸ÀªÀÄ£ÁV ºÀAaPÉ ªÀiÁqÀvÀPÀÌzÀÄÝ. ¥Àæwà ¯ÉPÁÌZÁgÀzÀ CªÀ¢üAiÀÄ°è, ¸ÀªÀPÀ½ AiÉÆÃUÀå

D¹ÛUÀ¼À ªÉÄð£À ¸ÀªÀPÀ½ ªÉZÀÑ ºÁUÀÆ ºÀtPÁ¸ÀÄ ªÉZÀÑUÀ½UÉ ºÀtPÁ¸ÀÄ ¨sÉÆÃUÀåªÀÅ JqÉ

ªÀiÁrPÉÆqÀÄvÀÛªÉ. ¨sÉÆÃUÀåzÀ ªÀ¸ÀÄÛ«UÉ ¸ÀA§A¢ü¹zÀ ªÀiÁ°ÃPÀvÀézÀ ¸ÀA¥ÀÆtð C¥ÁAiÀÄPÁj

CA±ÀUÀ¼ÀÄ ºÁUÀÆ CzÀgÀ ¥Àæw¥sÀ®UÀ¼À£ÀÄß UÀt¤ÃAiÀĪÁV UÉÃtÂzÁgÀgÉà G½¹PÉÆArzÀÝ°è

CAvÀºÀ ¨sÉÆÃUÀåUÀ¼À£ÀÄß PÁAiÀiÁðZÀgÀuÁ ¨sÉÆÃUÀåUÀ¼ÀÄ JAzÀÄ ªÀVÃðPÀj¸À¯ÁUÀÄvÀÛzÉ.

¸ÁªÀiÁ£Àå ºÀtzÀħâgÀUÀ½UÉ C£ÀÄUÀÄtªÁV ¨sÉÆÃUÀåzÀ ±ÀÄ®ÌUÀ¼ÀÄ KjPÉAiÀiÁUÀĪÀ

¥ÀæPÀgÀtUÀ¼À£ÀÄß ºÉÆgÀvÀÄ¥Àr¹, PÁAiÀiÁðZÀgÀuÁ ¨sÉÆÃUÀåUÀ¼À ¥ÁªÀwUÀ¼À£ÀÄß ¸ÉÖçöÊmï ¯ÉÊ£ï

«zsÁ£ÀzÀ°è ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖzÀ SÁvÉUÉ RZÀÄð zÁR°¸À¯ÁUÀĪÀÅzÀÄ.

¨sÉÆÃUÀåzÀ CªÀ¢üAiÀÄ CAvÀåzÀ°è ¨sÀÆ«ÄAiÀÄ ªÀiÁ°ÃPÀvÀéªÀÅ PÀA¥É¤AiÀÄ ºÉ¸ÀjUÉ

ªÀUÁðªÀuÉAiÀiÁUÀzÀ sÉÆÃUÀåzÀ ¨sÀÆ«ÄUÀ¼À£ÀÄß PÁAiÀiÁðZÀgÀuÁ sÉÆÃUÀåUÀ¼ÉAzÀÄ

ªÀVðÃPÀj¹zÉ. ªÀÄÄAzÉ ¥ÁªÀw¸ÀvÀPÀÌ PÁAiÀiÁðZÀgÀuÁ ¨sÉÆÃUÀåzÀ ¥ÁªÀwUÀ¼À£ÀÄß

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¥ÀƪÀð¥ÁªÀwUÀ¼ÉAzÀÄ UÀÄgÀÄw¸À¯ÁUÀĪÀÅzÀÄ ºÁUÀÆ ¨sÉÆÃUÀåzÀ CªÀ¢üAiÀÄ°è ¸ÉÖçöÊmï ¯ÉÊ£ï

«zsÁ£ÀzÀ°è IÄtªÀÄÄPÀÛvÉUÉƽ¸À¯ÁUÀĪÀÅzÀÄ.

¨sÉÆÃUÀåzÀ CªÀ¢üAiÀÄ CAvÀåzÀ°è ¨sÀÆ«ÄAiÀÄ ªÀiÁ°ÃPÀvÀéªÀÅ PÀA¥É¤AiÀÄ ºÉ¸ÀjUÉ

ªÀUÁðªÀuÉAiÀiÁUÀĪÀÅzÁzÀ°è CAvÀºÀ ¨sÉÆÃUÀåzÀ ¨sÀÆ«ÄUÀ¼À£ÀÄß DyðPÀ ¨sÉÆÃUÀåUÀ¼ÉAzÀÄ

ªÀVðÃPÀj¹zÉ. CAvÀºÀ ¨sÉÆÃUÀåzÀ sÀÆ«ÄUÀ¼À£ÀÄß D¹ÛUÀ¼ÀÄ, ¸ÁܪÀgÀUÀ¼ÀÄ ºÁUÀÆ

AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼ÀrAiÀÄ°è ¥Àæ¸ÀÄÛvÀ¥Àr¸À¯ÁUÀĪÀÅzÀÄ ºÁUÀÆ ¸ÀªÀPÀ½ DPÀj¸À¯ÁUÀĪÀÅ¢®è.

2.20 ¥Àæw µÉÃj£À UÀ½PÉ:

PÀA¥À¤AiÀÄ ¥Àæw µÉÃj£À UÀ½PÉAiÀÄ£ÀÄß UÉÆvÀÄÛ¥Àr¹PÉƼÀî®Ä ¥ÀjUÀt¸À®ànÖgÀĪÀ DzÁAiÀÄzÀ

UÀ½PÉAiÀÄÄ ¸ÁéªÀÄå µÉÃgÀÄzÁgÀjUÉ «¢ü¸À¨ÉÃPÁzÀ vÉjUÉAiÀÄ £ÀAvÀgÀzÀ ¤ªÀé¼À ¯Á¨sÀªÁVgÀÄvÀÛzÉ.

¥Àæw µÉÃj£À ªÀÄÆ® UÀ½PÉAiÀÄ£ÀÄß ¯ÉPÁÌZÁgÀ ªÀiÁqÀ®Ä UÀ½¹gÀĪÀ µÉÃgÀÄUÀ¼À ¸ÀASÉåAiÀÄÄ, D

ªÀµÀðzÀ°è ¨ÁQ EgÀĪÀ ¸ÀgÁ¸Àj µÉÃgÀÄ zÀgÀªÁVgÀÄvÀÛzÉ. ºÁUÉ D ªÀµÀðzÀ°è ¨ÁQ EgÀĪÀ

¸ÀgÁ¸Àj µÉÃgÀÄUÀ¼À ¸ÀASÉåUÀ¼À£ÀÄß ¨ÉÆãÀ¸ï ¥ÁªÀwUÁV, ºÁ° µÉÃgÀÄzÁgÀjUÉ

ºÀPÀÄÌ sÁzÀåvÉAiÀÄ ¨ÉÆãÀ¸ï µÉÃgÀÄ, µÉÃgÀÄ «¨sÀd£É ºÁUÀÆ D «¨sÀd£ÉAiÀÄ ¤ªÀvÀð£ÀzÀ

CA±ÀUÀ½UÉ ºÉÆAzÁtÂPÉ ªÀiÁqÀ¯ÁUÀÄvÀÛzÉ.

E½vÀUÉƼÀÀÄzÁzÀ ¸ÁéªÀÄå µÉÃgÀÄUÀ¼À ¥ÀjuÁªÀĪÀ£ÀÄß, ºÉÆAzÁtÂPÉ ªÀiÁrzÀ £ÀAvÀgÀ

E½vÀUÉÆAqÀ ¥Àæw µÉÃj£À UÀ½PÉAiÀÄ£ÀÄß, µÉÃgÀÄ oÉêÀt ªÉÆvÀÛUÀ¼À£ÀÆß M¼ÀUÉÆAqÀAvÉ ¥Àæw

µÉÃj£À ªÀÄÆ® UÀ½PÉ JAzÀÄ DzsÀj¹ ¯ÉPÁÌZÁgÀ ªÀiÁqÀ®àqÀÄvÀÛzÉ.

2.21 ªÁå¥ÁgÀ ¸ÀA§A¢ü §gÀvÀPÀ̪ÀÅUÀ¼À ªÀiË®å PÀÄUÀÄΫPÉ:

ªÁå¥ÁgÀ ¸ÀA§A¢ü §gÀvÀPÀ̪ÀÅUÀ½UÉ EAqï JJ¸ï 109 -“DyðPÀ ¸ÁzsÀ£ÀUÀ¼ÀÄ” gÀ

CªÀ±ÀåPÀvÉAiÀÄAvÉ, ¤jÃQëvÀ ¥ÀÆuÁðªÀ¢ü £ÀµÀÖUÀ¼À£ÀÄß §gÀvÀPÀ̪ÀÅUÀ¼À DgÀA©üPÀ

UÀÄgÀÄw¸ÀÄ«PɬÄAzÀ¯Éà ¯ÉQ̸ÀĪÀ CUÀvÀå«zÀÄÝ, PÀA¥É¤AiÀÄÄ F ¸ÀgÀ½ÃPÀÈvÀ «zsÁ£ÀªÀ£ÀÄß

ªÁå¥ÁgÀ ¸ÀA§A¢ü §gÀvÀPÀ̪ÀÅUÀ½UÉ C£Àé¬Ä¹PÉÆArzÉ. PÀA¥É¤AiÀÄÄ EAqï J.J¸ï-

109gÀ°è C£ÀĪÀÄw¸À¯ÁzÀ, ¥ÁæAiÉÆÃVPÀªÁV C£ÀÄPÀÆ®PÀgÀªÁzÀ MAzÀÄ «zsÁ£ÀªÀ£ÀÄß

§¼À¸ÀÄwÛzÉ.

C) J¯ï.n.-2, J¯ï.n.-3, J¯ï.n.-5, ªÀÄvÀÄÛ ºÉZï.n. dPÁwUÀ¼À°è ¸ÀA¥ÀPÀð PÀrvÀUÉÆAqÀÄ

¨ÁQ ¨ÁgÀzÉ EgÀĪÀ ªÁ¸ÀÛ«PÀ ªÉÆvÀÛUÀ½UÉ “¨ÁQ ªÀ¸ÀƯÁw SÁAiÉÄÝ’’ C£ÀéAiÀÄ

C£ÀĪÀiÁ£Á¸ÀàzÀ ¸Á®UÀ¼À£ÀÄß ªÀ¸ÀÆ®Ä ªÀiÁqÀĪÀ PÀæªÀĪÀ£ÀÄß vÉUÉzÀÄPÉÆArzÉ.

D) L.¦.¸ÁܪÀgÀUÀ¼À (¸ÀA¥ÀPÀð PÀrvÀªÀ£ÀÄß ¯ÉQ̸ÀzÉ), ¤ÃgÀÄ ¸ÀgÀ§gÁdÄ ¸ÁܪÀgÀUÀ¼À ªÀÄvÀÄÛ ©Ã¢

¢Ã¥À ¸ÁܪÀgÀUÀ¼À ¨ÁQ ªÉÆvÀÛUÀ¼À£ÀÄß C£ÀĪÀiÁ£Á¸ÀàzÀ ¸Á®UÀ¼ÉAzÀÄ ¥ÀjUÀt¸À¯ÁV®è.

2.22 «zÀÄåvï Rjâ:

ZÁ.«.¸À.¤.¤ PÀA¥À¤UÉ PÀ£ÁðlPÀ ¸ÀPÁðgÀzÀ DzÉñÀ ¸ÀASÉå EJ£ï 131 ¦J¸ïDgï

2003 ¢£ÁAPÀ 10£Éà ªÉÄà 2005 ºÁUÀÆ PÁ®PÁ®PÉÌ ºÉÆgÀr¸ÀĪÀ vÀzÀ£ÀAvÀgÀzÀ

DzÉñÀUÀ¼À ¥ÀæPÁgÀ «zÀÄåvï GvÁàzÀPÀgÀ ¥ÀƯï¤AzÀ PÀ£ÁðlPÀ ¸ÀPÁðgÀ ZÁ«¸À¤¤UÉ

±ÉÃPÀqÀªÁgÀ ºÀAaPÉ ªÀiÁrgÀĪÀ DzsÁgÀzÀ ªÉÄÃ¯É «zÀÄåvï GvÁàzÀ£É ¸ÀA¸ÉÜUÀ¼ÀÄ ¸À°è¸ÀĪÀ

©®è£ÀÄß DzsÀj¹ «zÀÄåvï Rjâ ªÉZÀѪÀ£ÀÄß UÉÆvÀÄÛ¥Àr¸À¯ÁUÀÄvÀÛzÉ. PÀ£ÁðlPÀ

¸ÀPÁðgÀ¢AzÀ ºÀAaPÉ ªÀiÁrgÀĪÀ «zÀÄåvï ªÀÄvÀÄÛ ªÁ¸ÀÛ«PÀ «zÀÄåwÛ£À £ÀqÀÄªÉ EgÀĪÀ

ªÀåvÁå¸ÀªÀ£ÀÄß ¥Àæw ªÀµÀð £ÀqɸÀĪÀ J£Àfð ¨Áå¯É¤ìAUï ªÀÄÄSÁAvÀgÀ ¸ÀªÀÄ£ÀéAiÀÄUÉƽ¹

PÀ.«.¤.D ¢AzÀ C£ÀĪÉÆâ¹zÀ «zÀÄåvï Rjâ zÀgÀzÀ°è ºÉÆAzÁtÂPÉAiÀÄ£ÀÄß

ªÀiÁqÀ¯ÁUÀĪÀÅzÀÄ.

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¥Àæ¸ÀgÀuÁ ±ÀĮ̪À£ÀÄß gÁdåzÀ ¸Áܦ¸À¯ÁzÀ «zÀÄåvï GvÁàzÀ£À ¸ÁªÀÄxÀåðzÀ ªÉÄïÉ

¤AiÀÄAvÀæt DAiÉÆÃUÀªÀÅ vÀ£Àß dPÁw DzÉñÀzÀ°è ¤zsÀðj¸ÀÄvÀÛzÉ.

2.23 ¸ÀPÁðgÀzÀ C£ÀÄzÁ£À:

§AqÀªÁ¼À ªÉZÀÑPÁÌV ¥ÀqÉzÀ C£ÀÄzÁ£ÀªÀ£ÀÄß EvÀgÉ FQénAiÀÄ°è ¸ÉÃj¸À¯ÁVzÉ.

§AqÀªÁ¼À ªÉZÀÑPÁÌV UÁæºÀPÀjAzÀ ¥ÀqÉzÀ PÉÆqÀÄUÉUÀ¼À£ÀÄß EvÀgÉ FQénAiÀÄ°è ¸ÉÃj¸À¯ÁVzÉ.

EvÀgÉ PÀAzÁAiÀÄ C£ÀÄzÁ£ÀªÀ£ÀÄß ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖzÀ SÁvÉUÉ dªÀiÁ ªÀiÁqÀ¯ÁUÀÄvÀÛzÉ.

2.24 ¯Á¨sÁA±À:

¸ÀA§AzsÀ¥ÀlÖ ªÀµÀðPÉÌ ¥ÁªÀw¹zÀ/¥ÁªÀw¸À¨ÉÃPÁzÀ ¯Á¨sÁA±ÀªÀ£ÀÄß, µÉÃgÀÄzÁgÀgÀÄ CxÀªÁ

¤zÉðñÀPÀ ªÀÄAqÀ½AiÀÄÄ C£ÀĪÉÆâ¹zÀ ªÀµÀðzÀ°è AiÀÄÄPÀÛªÁzÀ jÃwAiÀÄ°è

ªÀiÁ£ÀåUÉƽ¸À¯ÁUÀÄvÀÛzÉ.

2.25 EwÛÃa£À ¯ÉPÀÌ¥ÀvÀæ ¥ÀæPÀluÉ:

¸ÁA¹ÜPÀ ªÀåªÀºÁgÀUÀ¼À ¸ÀaªÁ®AiÀĪÀÅ ªÀiÁZïð 30, 2019 gÀAzÀÄ EAqï J J¸ï 116

UÀÄwÛUÉUÀ¼À£ÀÄß w½¹zÉ ªÀÄvÀÄÛ EzÀÄ C£ÀħAzsÀUÀ¼À£ÉÆß¼ÀUÉÆAqÀAvÉ EAqï JJ¸ï 17

UÀÄwÛUÉUÀ¼À£ÀÄß §zÀ°¸ÀÄvÀÛzÉ, K¦æ¯ï, 01.2019 jAzÀ ¥ÁægÀA¨sÀªÁUÀĪÀ ªÁ¶ðPÀ CªÀ¢üUÀ½UÉ

EAqï JJ¸ï-116 ¥ÀjuÁªÀÄPÁjAiÀiÁVzÉ. EAqï JJ¸ï-116 –UÀÄwÛUÉUÀ¼ÀÄ UÀÄgÀÄw¸ÀÄ«PÉ,

C¼ÀvÉ, ¥Àæ¸ÀÄÛw ªÀÄvÀÄÛ §»gÀAUÀ¥Àr¸ÀÄ«PÉAiÀÄ vÀvÀéUÀ¼À£ÀÄß gÀƦ¸ÀÄvÀÛzÉ ªÀÄvÀÄÛ EAqï

JJ¸ï-17 gÀ ªÀiÁzÀjAiÀÄAvÉ J¯Áè UÀÄwÛUÉUÀ¼À ¯ÉQÌÃgÀtªÀÅ D¹Û ºÉÆuÉ ¥ÀnÖUÉ ºÉÆîÄvÀÛzÉ.

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‘PÀrªÉÄ-ªÀiË®åzÀ’ ¸ÀévÀÄÛUÀ¼À UÀÄwÛUÉUÀ¼ÀÄ (GzÁ., ªÉÊAiÀÄQÛPÀ UÀtPÀAiÀÄAvÀæUÀ¼ÀÄ) PÀrªÉÄ

CªÀ¢üAiÀÄ UÀÄwÛUÉUÀ¼ÀÄ (12 wAUÀ¼À CxÀªÁ CzÀQÌAvÀ PÀrªÉÄ CªÀ¢üAiÀÄ UÀÄwÛUÉ CªÀ¢üAiÀÄ

UÀÄwÛUÉUÀ¼ÀÄ). UÀÄwÛUÉAiÀÄ ¥ÁægÀA¨sÀzÀ ¢£ÁAPÀzÀAzÀÄ, ¨ÁrUÉzÁgÀ UÀÄwÛUÉ ¥ÁªÀwUÀ¼À£ÀÄß

ªÀiÁqÀĪÀ ºÉÆuÉUÁjPÉAiÀÄ£ÀÄß (UÀÄwÛUÉ ºÉÆuÉUÁjPÉ) ªÀÄvÀÄÛ UÀÄwÛUÉ CªÀ¢üAiÀÄ°è D¹ÛAiÀÄ£ÀÄß

§¼À¸ÀĪÀ ºÀPÀÌ£ÀÄß (§¼ÀPÉAiÀÄ ºÀQÌ£À D¹Û UÀÄgÀÄw¸ÀÄvÁÛ£É) UÀÄwÛUÉ ºÉÆuÉUÁjPÉAiÀÄ ªÉÄð£À

§rØ ªÉZÀÑ ªÀÄvÀÄÛ §¼ÀPÉAiÀÄ ºÀQÌ£À D¹ÛAiÀÄ ªÉÄð£À ¸ÀªÀPÀ½ ªÉZÀѪÀ£ÀÄß ¥ÀævÉåÃPÀªÁV

UÀÄgÀÄw¸À®Ä UÀÄwÛUÉzÁgÀjUÉ CUÀvÀå«zÉ.

PÉ®ªÀÅ WÀl£ÉUÀ¼ÀÄ ¸ÀA¨sÀ«¹zÀ £ÀAvÀgÀ UÀÄwÛUÉ ºÉÆuÉUÁjPÉAiÀÄ£ÀÄß ¨ÁrUÉzÁgÀgÀÄ

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UÀÄwÛUÉ ¥ÁªÀwUÀ¼À°è£À §zÀ¯ÁªÀuÉ ªÀÄvÀÄÛ D ¥ÁªÀwUÀ¼À£ÀÄß ¤zsÀðj¸À®Ä §¼À¸ÀĪÀ ¸ÀÆZÀåAPÀ

CxÀªÁ zÀgÀzÀ°è£À §zÀ¯ÁªÀuÉ). ¨ÁrUÉzÁgÀ£ÀÄ ¸ÁªÀiÁ£ÀåªÁV UÀÄwÛUÉ ºÉÆuÉUÁjPÉAiÀÄ

ªÀÄgÀĪÀiË®åªÀiÁ¥À£ÀzÀ ¥ÀæªÀiÁtªÀ£ÀÄß §¼ÀPÉAiÀÄ ¸ÀéwÛUÉ ºÉÆAzÁtÂPÉAiÉÄAzÀÄ UÀÄgÀÄw¸ÀÄvÁÛ£É.

EAqï J.J¸ï-116 gÀ CrAiÀÄ°è, UÀÄwÛUÉzÁgÀ£À UÀÄwÛUÉ ¯ÉQÌÃPÀgÀtªÀÅ CPËAnAUï EAqï

J.J¸ï-17 gÀ CrAiÀÄ°è£À ¯ÉQÌÃPÀgÀtPÉÌ ºÉÆð¹zÁUÀ UÀt¤ÃAiÀĪÁV §zÀ¯ÁV®è. EAqï

J.J¸ï-17gÀ ªÀVÃðPÀgÀt vÀvÀéªÀ£ÀÄß §¼À¹PÉÆAqÀÄ J¯Áè UÀÄwÛUÉUÀ¼À£ÀÄß D¥ÀgÉÃnAUï ªÀÄvÀÄÛ

¥sÉÊ£Á£ïì °Ã¸ïUÀ¼ÁV ªÀVÃðPÀj¸ÀÄvÁÛgÉ.

PÀA¥À¤AiÀÄÄ F ªÀiÁ£ÀzÀAqÀUÀ¼À£ÀÄß K¦æ¯ï 1, 2019 jAzÀ C¼ÀªÀr¹PÉƼÀî®Ä GzÉÝò¹zÉ.

PÀA¥À¤AiÀÄÄ AiÀiÁªÀÅzÉà ªÀ¸ÀÄÛ UÀÄwÛUÉUÀ¼À£ÀÄß ºÉÆA¢gÀzÀ PÁgÀt, F ªÀiÁ£ÀzÀAqÀªÀ£ÀÄß

C¼ÀªÀr¹PÉƼÀÄîªÀÅzÀjAzÀ CzÀgÀ ºÀtPÁ¸ÀÄ ¥ÀnÖUÀ¼À°è ¥ÀjuÁªÀÄ ©ÃgÀĪÀ ¸ÁzsÀåvɬĮè.

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¥Àæ¸ÀgÀuÁ ±ÀĮ̪À£ÀÄß gÁdåzÀ ¸Áܦ¸ÀˉÁzÀ «zÀÄåvï GvÁàzÀ£À ¸ÁªÀÄxÀåðzÀ ªÉÄÃˉÉ ¤AiÀÄAvÀæt DAiÉÆÃUÀªÀÅ vÀ£Àß dPÁw DzÉñÀzÀ°è ¤zsÀðj¸ÀÄvÀÛzÉ.

2.23 ¸ÀPÁðgÀzÀ C£ÀÄzÁ£À:

§AqÀªÁ¼À ªÉZÀÑPÁÌV ¥ÀqÉzÀ C£ÀÄzÁ£ÀªÀ£ÀÄß EvÀgÉ FQénAiÀÄ°è ¸ÉÃj¸ÀˉÁVzÉ.

§AqÀªÁ¼À ªÉZÀÑPÁÌV UÁæºÀPÀjAzÀ ¥ÀqÉzÀ PÉÆqÀÄUÉUÀ¼À£ÀÄß EvÀgÉ FQénAiÀÄ°è ¸ÉÃj¸ÀˉÁVzÉ.

EvÀgÉ PÀAzÁAiÀÄ C£ÀÄzÁ£ÀªÀ£ÀÄß ˉÁ¨sÀ ªÀÄvÀÄÛ £ÀµÀÖzÀ SÁvÉUÉ dªÀiÁ ªÀiÁqÀˉÁUÀÄvÀÛzÉ.

2.24 ˉÁ¨sÁA±À:

¸ÀA§AzsÀ¥ÀlÖ ªÀµÀðPÉÌ ¥ÁªÀw¹zÀ/¥ÁªÀw¸À¨ÉÃPÁzÀ ˉÁ¨sÁA±ÀªÀ£ÀÄß, µÉÃgÀÄzÁgÀgÀÄ CxÀªÁ ¤zÉðñÀPÀ ªÀÄAqÀ½AiÀÄÄ C£ÀĪÉÆâ¹zÀ ªÀµÀðzÀ°è AiÀÄÄPÀÛªÁzÀ jÃwAiÀÄ°è ªÀiÁ£ÀåUÉƽ¸ÀˉÁUÀÄvÀÛzÉ.

2.25 EwÛÃa£À ˉÉPÀÌ¥ÀvÀæ ¥ÀæPÀluÉ:

¸ÁA¹ÜPÀ ªÀåªÀºÁgÀUÀ¼À ¸ÀaªÁ®AiÀĪÀÅ ªÀiÁZïð 30, 2019 gÀAzÀÄ EAqï J J¸ï 116 UÀÄwÛUÉUÀ¼À£ÀÄß w½¹zÉ ªÀÄvÀÄÛ EzÀÄ C£ÀħAzsÀUÀ¼À£ÉÆß¼ÀUÉÆAqÀAvÉ EAqï JJ¸ï 17 UÀÄwÛUÉUÀ¼À£ÀÄß §zÀ°¸ÀÄvÀÛzÉ, K¦æˉï, 01.2019 jAzÀ ¥ÁægÀA¨sÀªÁUÀĪÀ ªÁ¶ðPÀ CªÀ¢üUÀ½UÉ EAqï JJ¸ï-116 ¥ÀjuÁªÀÄPÁjAiÀiÁVzÉ. EAqï JJ¸ï-116 –UÀÄwÛUÉUÀ¼ÀÄ UÀÄgÀÄw¸ÀÄ«PÉ, C¼ÀvÉ, ¥Àæ¸ÀÄÛw ªÀÄvÀÄÛ §»gÀAUÀ¥Àr¸ÀÄ«PÉAiÀÄ vÀvÀéUÀ¼À£ÀÄß gÀƦ¸ÀÄvÀÛzÉ ªÀÄvÀÄÛ EAqï JJ¸ï-17 gÀ ªÀiÁzÀjAiÀÄAvÉ JˉÁè UÀÄwÛUÉUÀ¼À ˉÉQÌÃgÀtªÀÅ D¹Û ºÉÆuÉ ¥ÀnÖUÉ ºÉÆîÄvÀÛzÉ. ªÀiÁ£ÀzÀAqÀªÀÅ ¨ÁrUÉzÁgÀjUÉ JgÀqÀÄ UÀÄgÀÄw¸ÀÄ«PÉ «£Á¬ÄwUÀ¼À£ÀÄß M¼ÀUÉÆArzÉ-‘PÀrªÉÄ-ªÀiË®åzÀ’ ¸ÀévÀÄÛUÀ¼À UÀÄwÛUÉUÀ¼ÀÄ (GzÁ., ªÉÊAiÀÄQÛPÀ UÀtPÀAiÀÄAvÀæUÀ¼ÀÄ) PÀrªÉÄ CªÀ¢üAiÀÄ UÀÄwÛUÉUÀ¼ÀÄ (12 wAUÀ¼À CxÀªÁ CzÀQÌAvÀ PÀrªÉÄ CªÀ¢üAiÀÄ UÀÄwÛUÉ CªÀ¢üAiÀÄ UÀÄwÛUÉUÀ¼ÀÄ). UÀÄwÛUÉAiÀÄ ¥ÁægÀA¨sÀzÀ ¢£ÁAPÀzÀAzÀÄ, ¨ÁrUÉzÁgÀ UÀÄwÛUÉ ¥ÁªÀwUÀ¼À£ÀÄß ªÀiÁqÀĪÀ ºÉÆuÉUÁjPÉAiÀÄ£ÀÄß (UÀÄwÛUÉ ºÉÆuÉUÁjPÉ) ªÀÄvÀÄÛ UÀÄwÛUÉ CªÀ¢üAiÀÄ°è D¹ÛAiÀÄ£ÀÄß §¼À¸ÀĪÀ ºÀPÀÌ£ÀÄß (§¼ÀPÉAiÀÄ ºÀQÌ£À D¹Û UÀÄgÀÄw¸ÀÄvÁÛ£É) UÀÄwÛUÉ ºÉÆuÉUÁjPÉAiÀÄ ªÉÄð£À §rØ ªÉZÀÑ ªÀÄvÀÄÛ §¼ÀPÉAiÀÄ ºÀQÌ£À D¹ÛAiÀÄ ªÉÄð£À ¸ÀªÀPÀ½ ªÉZÀѪÀ£ÀÄß ¥ÀævÉåÃPÀªÁV UÀÄgÀÄw¸À®Ä UÀÄwÛUÉzÁgÀjUÉ CUÀvÀå«zÉ.

PÉ®ªÀÅ WÀl£ÉUÀ¼ÀÄ ¸ÀA¨sÀ«¹zÀ £ÀAvÀgÀ UÀÄwÛUÉ ºÉÆuÉUÁjPÉAiÀÄ£ÀÄß ¨ÁrUÉzÁgÀgÀÄ ªÀÄgÀÄ¥Àj²Ã°¸À®Ä ¸ÀºÀ CUÀvÀå«gÀÄvÀÛzÉ (GzÁ., UÀÄwÛUÉ CªÀ¢üAiÀÄ §zÀˉÁªÀuÉ, ¨sÀ«µÀåzÀ UÀÄwÛUÉ ¥ÁªÀwUÀ¼À°è£À §zÀˉÁªÀuÉ ªÀÄvÀÄÛ D ¥ÁªÀwUÀ¼À£ÀÄß ¤zsÀðj¸À®Ä §¼À¸ÀĪÀ ¸ÀÆZÀåAPÀ CxÀªÁ zÀgÀzÀ°è£À §zÀˉÁªÀuÉ). ¨ÁrUÉzÁgÀ£ÀÄ ¸ÁªÀiÁ£ÀåªÁV UÀÄwÛUÉ ºÉÆuÉUÁjPÉAiÀÄ ªÀÄgÀĪÀiË®åªÀiÁ¥À£ÀzÀ ¥ÀæªÀiÁtªÀ£ÀÄß §¼ÀPÉAiÀÄ ¸ÀéwÛUÉ ºÉÆAzÁtÂPÉAiÉÄAzÀÄ UÀÄgÀÄw¸ÀÄvÁÛ£É.

EAqï J.J¸ï-116 gÀ CrAiÀÄ°è, UÀÄwÛUÉzÁgÀ£À UÀÄwÛUÉ ˉÉQÌÃPÀgÀtªÀÅ CPËAnAUï EAqï J.J¸ï-17 gÀ CrAiÀÄ°è£À ˉÉQÌÃPÀgÀtPÉÌ ºÉÆð¹zÁUÀ UÀt¤ÃAiÀĪÁV §zÀˉÁV®è. EAqï J.J¸ï-17gÀ ªÀVÃðPÀgÀt vÀvÀéªÀ£ÀÄß §¼À¹PÉÆAqÀÄ JˉÁè UÀÄwÛUÉUÀ¼À£ÀÄß D¥ÀgÉÃnAUï ªÀÄvÀÄÛ ¥sÉÊ£Á£ïì °Ã¸ïUÀ¼ÁV ªÀVÃðPÀj¸ÀÄvÁÛgÉ.

PÀA¥À¤AiÀÄÄ F ªÀiÁ£ÀzÀAqÀUÀ¼À£ÀÄß K¦æ ï 1, 2019 jAzÀ C¼ÀªÀr¹PÉƼÀî®Ä GzÉÝò¹zÉ. PÀA¥À¤AiÀÄÄ AiÀiÁªÀÅzÉà ªÀ¸ÀÄÛ UÀÄwÛUÉUÀ¼À£ÀÄß ºÉÆA¢gÀzÀ PÁgÀt, F ªÀiÁ£ÀzÀAqÀªÀ£ÀÄß C¼ÀªÀr¹PÉƼÀÄîªÀÅzÀjAzÀ CzÀgÀ ºÀtPÁ¸ÀÄ ¥ÀnÖUÀ¼À°è ¥ÀjuÁªÀÄ ©ÃgÀĪÀ ¸ÁzsÀåvɬĮè.

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31.03.2019

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3.1 ªÀÄÄPÀÛ »rvÀ ºÉÆA¢gÀĪÀ

¨sÀÆ«Ä 10.1 269.44 269.44

3.2 ¨sÉÆÃUÀåzÀ°è EgÀĪÀ sÀÆ«Ä 10.1 294.66 299.29

3.3 PÀlÖqÀUÀ¼ÀÄ 10.2 9,526.16 7,816.03

3.4 d® PÁAiÀiÁðUÁgÀUÀ¼ÀÄ 10.3 248.77 195.96

3.5 EvÀgÉ ¹«¯ï PÁªÀÄUÁjUÀ¼ÀÄ 10.4 309.13 118.71

3.6 ¸ÁܪÀgÀ ªÀÄvÀÄÛ

AiÀÄAvÉÆæÃ¥ÀPÀgÀt 10.5 76,628.41 71,757.07

3.7 UÀtPÀ AiÀÄAvÀæ 10.5 377.82 524.49

3.8 ªÀiÁUÀðUÀ¼À PÉç¯ï eÁ®UÀ¼ÀÄ 10.6 243,803.17 214,111.33

3.9 ªÁºÀ£ÀUÀ¼ÀÄ 10.7 457.93 287.31

3.10 ¦ÃoÉÆÃ¥ÀPÀgÀt ªÀÄvÀÄÛ

eÉÆÃqÀuÉUÀ¼ÀÄ 10.8 4,433.64 4,059.78

3.11 PÀbÉÃj ªÀÄvÀÄÛ ¸À®PÀgÀuÉUÀ¼ÀÄ 10.9 908.99 965.12

3.12 ªÀÄgÀÄ §¼À¸À§ºÀÄzÁzÀ, PÀ¼ÀazÀ

AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼ÀÄ

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PÉç¯ï eÁ®UÀ¼ÀÄ

16.2 1,345.18 1,661.07

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338,603.32 302,065.61

3.13 PÀ£ÁðlPÀ «zÀÄåvï ¥Àæ¸ÀgÀuÁ ¤UÀªÀÄ ¤AiÀÄ«ÄvÀ (PÀ.«.¥Àæ.¤.¤) ¢AzÀ ªÀUÁð¬Ä¸À¯ÁzÀ

D¹ÛUÀ¼À£ÀÄß PÀ.«.¥Àæ.¤.¤ AiÀÄ ªÀUÁðªÀuÉ zÁR¯ÉUÀ¼À°è ¸ÀÆa¹gÀĪÀ ªÀiË®åzÀ°èAiÉÄÃ

¥ÀjUÀt¸À¯ÁVzÉ.

3.14 Pɦn¹J¯ï ¤AzÀ ªÀUÁðªÀuÉUÉÆAqÀ ¹ÜgÁ¹ÛUÀ¼À£ÀÄß PÀA¥À¤AiÀÄ ºÉ¸ÀjUÉ ªÀUÁð¬Ä¸ÀĪÀ

PÁAiÀÄð ¥ÀæUÀwAiÀÄ°èzÉ. ¥Àæ ÀÄÛvÀ 187 D¹ÛUÀ¼À°è 154 ¸ÀASÉå ZÁ«¸À¤¤AiÀÄ ºÉ¸ÀjUÉ

ªÀUÁðªÀuÉUÉÆArgÀÄvÀÛzÉ. G½zÀ 33 ¸ÀASÉåAiÀÄ D¹Û «ªÀgÀuÉAiÀÄ£ÀÄß C£ÀħA¢ü¹zÉ.

3.15 PÀA¥À¤AiÀÄÄ, EAqï J.J¸ï-101 gÀ “¥ÀæxÀªÀÄ ¨ÁjUÉ ¨sÁgÀwÃAiÀÄ ¯ÉPÀÌ ªÀiÁ£ÀzÀAqÀUÀ¼À

C¼ÀªÀrPÉ” AiÀÄ PÀArPÉ r7JJ C£ÀĸÁgÀ, ¢£ÁAPÀ 01.04.2017 gÀ°ègÀĪÀAvÉ, vÀ£Àß

J¯Áè D¹ÛUÀ¼ÀÄ, ¸ÁܪÀgÀUÀ¼ÀÄ ªÀÄvÀÄÛ AiÀÄAvÉÆæÃ¥ÀPÀgÀtUÀ¼À ªÀiË®åªÀ£ÀÄß »A¢£À

¸ÁªÀiÁ£ÀåªÁV ¹éÃPÀj¹zÀ ¯ÉPÀÌ¥ÀvÀæzÀ vÀvÀéUÀ¼À°è ªÀiÁ¥À£ÀUÉƽ¹zÀ ªÀiË®åzÀ¯ÉèÃ

UÀÄgÀÄw¹ ªÀÄÄAzÀĪÀgɹPÉÆAqÀÄ ºÉÆÃUÀĪÀ ¤tðAiÀĪÀ£ÀÄß CAVÃPÀj¹zÉ ºÁUÀÆ F

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3.16 n¥Ààt ¸ÀASÉå.21.1 gÀ°è G¯ÉèÃT¹gÀĪÀAvÉ PÀA¥À¤AiÀÄ ¹ÜgÁ¹ÛUÀ¼À£ÀÄß ««zsÀ ºÀtPÁ¸ÀÄ

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D¹Û ºÉÆuÉ ¥ÀnÖUÉ ¸ÁV¸À¯ÁzÀ ªÉÆvÀÛ

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4.5 §AqÀªÁ¼À PÁªÀÄUÁjUÀ½UÁV ¥ÀqÉzÀ ¸Á®zÀ ªÉÄð£À §rØ `1551.52 ®PÀëUÀ¼À£ÀÄß ¥Àæ¸ÀPÀÛ

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