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Schedule III
Proforma A
Profit and Loss Statement Product
Name of The Company _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _
Name of Service _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _
Licensed Area _ _ _ _ _ _ _ _ _ _ ___ _ _ _ _ _ _ _ _ _ _
Name of Product/Network Services _ _ _ _ _ _ _ _ _ _ _ _
Period: _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Rs Lakhs
Product
Type
( refer note 2)
Particulars
A
B
C
D
E
Total
REVENUE (Net of Service TAX) ( refer
note 1)
Others
Total
Less: Pass through
Less: License fee
Less: License fee penalty, if any
Net revenue
COST
Product direct cost
Network
cost
Support functions/ department cost
Directly attributable
Indirectly attributable
Unattributable
Total
cost
Profit/(Loss)
Add Back : Return on Capital Employed charged
on network elements
Net
Profit/(Loss)
Replacement Cost Adjustment (refer note 4)
Holding gain/Loss
Supplementary Depreciation
Change in Operating Cost due to replacement of assets
Total adjustment
Profit/Loss before interest and tax
Total capital employed
Net Profit/(Loss) as % of capital employed.
Return on turnover(%)
Note : 1 Each source of revenue of a products/network services should be separately shown. For
example for product Access, Rental, Installation charges/connection, etc should be shown
separately.
2. POTS, ISDN, Bulk, Leased Circuits are product types of Access. Details of Product types
are given in Schedule I.
3. Adjustments in revenue and cost may be clearly shown in the statement. For example
notional revenue adjustment on account of free calls may be shown.
4.
Relevant for reporting on the basis of Replacement Cost Accounting.