Page 

30  

Proforma J 

Reconciliation Statement   Profit and Loss Statement 

(Rs. lackhs) 

RECONCILIATION STATEMENT   PROFIT & LOSS ACCOUNT 

Item 

Revenue 

Cost 

Net Profit /loss 

Service 1 

Geographical area 1 

Geographical area 2 

Sub total 

Service 2 

Geographical area 1 

Geographical area 2 

Sub total 

Service 3 

Geographical area 1 

Geographical area 2 

Sub total 

Service 4 

Geographical area 1 

Geographical area 2 

Sub total 

Total 

XXX 

Adjustments 

Return on capital employed on network elements 

Non regulated business 

Elimination of inter business transactions 

Non relevant items 

-

Return on investments  

-

Non operating income   

-

Interest costs 

-

Corporate Tax 

-

Other taxes (if any) 

-

Amortisation of goodwill 

-

Extra  ordinary items   such as abnormal loss due to fire/   

theft etc. 

-

Others 

Unallocated items 

Any other items (specify the details) 

Sub total  

Total as per audited accounts 

Note:  Return on capital employed considered in network cost is eliminated to reconcile the profit / loss with book profit / loss