Section 113(5) in Rajasthan Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff) Regulations, 2009
(5)The gains arising out of higher loss reduction than the target fixed for any year by the Commission and the losses on account of distribution licensees' failure to achieve the target set by the Commission be shared in the ratio specified under Regulation 10 for sharing of gains and losses on account of controllable factors.