Section 8(1)(c) in The Central Electricity Regulatory Commission (Procedure, Terms and Conditions for Grant of Trading Licence and other Related Matters) Regulations, 2009
(c)prepare on a consistent basis from such records, accounting statements for each year comprising a Profit and Loss Account, a Balance Sheet and a statement of source and application of funds together with notes thereto and showing separately the amounts of any revenue, cost, asset, liability reserve or provision which has been either;(i)charged from or to any other business together with a description of the basis of that charge; or(ii)determined by apportionment or allocation between the various business activities together with a description of the basis of the apportionment or allocation.