Section 3(2) in Jammu and Kashmir State Electricity Regulatory Commission (Terms and Conditions for Determination of Multi Year Generation Tariff) Regulations, 2016
(2)"Accounting Statement" means for each financial year the following statements, namely :-(i)Balance sheet, prepared in accordance with the form contained in Part I of Schedule VI to the Companies Act, 1956/Schedule III to the Companies Act, 2013 and as amended from time to time ; together with notes thereto, and such other supporting statements and information as the Commission may direct from time to time ;(ii)Profit and loss account, complying with the requirements contained in Part II of Schedule VI to the Companies Act, 1956/Schedule III to the Companies Act, 2013 and as amended from time to time ;(iii)Cash flow statement, prepared in accordance with the Accounting Standard on Cash Flow Statement (AS-3) of the Institute of Chartered Accountants of India ;(iv)Report of the statutory auditor(s) of the Generating Company ;(v)Directors report and accounting policies ; and(vi)Cost records, if any, prescribed by the Central Government under Section 209(1) (d) of the Companies Act, 1956/ Schedule III to the Companies Act, 2013 and as amended from time to time.
