Section 48(5) in The Punjab State Electricity Regulatory Commission (Conduct of Business) Regulations, 2005
(5)The statements referred to in clause (1) above in the case of the Distribution Licensee shall contain the following details :(a)the licensee's forecast of electricity demand under each customer or consumer category for the ensuing financial year and the basis of the forecast;(b)a calculation of expected aggregate revenue that would result from the demand under Clause (a) above under the currently approved tariff for customer or consumer category;(c)a calculation of the licensee"s estimated costs of providing the service required by the level of demand indicated in sub-clause (a) above for each category of consumers during the specified period calculated in accordance with the financial principles and their application contained in the Sixth Schedule to the Electricity (Supply) Act, 1948 as was in force before the repeal of the said Act by Electricity Act, 2003 and not inconsistant with the Act or such other principles the Commission may direct from time to time;(d)in case the Licensee carries on any business or services other than the Licensed Business, the Licensee shall give separate revenue and expense statements for the Licensed Business together with such details as the Commission may require in respect of such other business or services especially with regard to interlinkages between the licensed Business and other Businesses; and(e)the utility's/licensee's general explanation as to how it proposes to deal with any significant divergence between the revenue and cost figures provided in sub-clauses (b) and (c) above; and(f)such other information as the Commission may direct.
