ABC Company
Balance Sheet as at
(Amount in NRs.)
As at As at
Particulars Notes
31 Asadh 20XX 31 Asadh 20YY
A Assets
1 Non-current assets
(a) Fixed assets 5
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments 6
(c) Deferred tax assets (net)
(d) Long-term loans and advances 7
(e) Other non-current assets 8
2 Current assets
(a) Current investments 9
(b) Inventories 10
(c) Trade receivables 11
(d) Cash and bank balances 12
(e) Short-term loans and advances 13
(f) Other current assets 14
Total Assets - -
B Equity and liabilities
1 Shareholders funds
(a) Share capital 15
(b) Reserves and surplus 16
2 Non-current liabilities
(a) Long-term borrowings 17
(b) Deferred tax liabilities (net)
(c) Long-term provisions
3 Current liabilities
(a) Short-term borrowings 18
(b) Trade payables 19
(c) Other current liabilities 20
(d) Short-term provisions
Total equity and liabilities - -
The accompanying notes form an integral part of these financial statements
ABC Company
Statement of Profit and Loss for the year ended
(Amount in NRs.)
For year ended For year ended
Particulars Note
31 Asadh 20XX 31 Asadh 20YY
1 Income
(a) Revenue from operations 21
(b) Income from interconnection usage (gross)
(c) Other income 22
Total income - -
2 Expenses
(a) Network operating cost 23
(b) Government charges 24
(f) Other direct expenses 25
(g) Employee benefits expense 26
(h) Administration expenses 27
(i) Sales and marketing expenses 28
(j) Maintenance cost 29
(j) Other expenses 30
Total expenses - -
Earnings before finance costs, exceptional items,
3 - -
extraordinary items, interest, tax, depreciation and
4 Finance costs 31
5 Depreciation and amortisation expenses
6 Charity and donation
7 Profit/(loss) before tax - -
8 Tax expense:
(a) Current tax expense for current year
(b) Current tax expense relating to prior years
(c) Net current tax expense
(d) Deferred tax
9 Profit/(loss) for the year - -
10 Earnings per share
(a) Basic and diluted
1. Corporate information
2. Basis of preparation
The financial statements of ABC Company have been prepared in accordance with
generally accepted accounting principles practiced in Nepal (Nepal GAAP). The financial
statements have been prepared to comply in all material respects with the accounting
standards notified under Nepal Accounting Standards (NAS) and the relevant provisions
of the Companies Act, 2063. The financial statements have been prepared under the
historical cost convention and on accrual basis, unless stated otherwise. The accounting
policies have been consistently applied are consistent with those used in the previous year.
The financial statements are prepared on the assumption of going concern.
Gains and losses arising from retirement or disposal of the tangible assets are determined
as the difference between the net disposal proceeds and the carrying amount of the asset
and are recognized in the statement of profit and loss on the date of retirement or disposal.
Asset that have been decommissioned or has been identified as damaged beyond economic
repair or rendered useless due to obsolescence are written off wherever identified.
Depreciation on tangible assets is provided on the straight line method based on useful
lives of respective assets as estimated by the management. The assets residual values and
useful lives are reviewed at each financial year end or whenever there are indicators for
review, and adjusted prospectively. Freehold land is not depreciated.
Amortization is recognized in the statement of profit and loss on a straight line basis over
the estimated useful lives of intangible assets from the date they are available for use.
Changes in the expected useful life or the expected pattern of consumption of future
economic benefits embodied in the asset is accounted for by changing the amortization
period or method, as appropriate, and are treated as changes in accounting estimates.
(i) Software
Software is capitalized at the amounts paid to acquire the respective license for use
and is amortized over the period of license. The expenditure incurred on software
and related implementation costs are capitalized to intangible assets where it is
reasonably estimated that the software has an enduring useful life.
(ii) Licenses
Acquired licenses (including spectrum) are initially recognized at cost.
Subsequently, licenses are measured at cost less accumulated amortization and
accumulated impairment loss, if any. Amortization is recognized in the statement
of profit and loss on a straight line basis over the unexpired period of the license
commencing from the date when the related network is available for intended use
in the respective jurisdiction. Intangible assets under development are valued at
cost.
On initial recognition, all investments are measured at cost. The cost comprises of purchase
price and directly attributable acquisition charges such as brokerage, fees and duties.
Current investments are carried in the financial statements at lower of cost and fair value
determined on an individual investment basis. Non-current investments are valued at cost.
On disposal of investment, the difference between its carrying amount and net disposal
proceeds is charged or credited to the statement of profit and loss.
3.8 Inventories
Inventories are valued at the lower of cost and net realizable value. Cost is determined on
first in first out (FIFO) basis. Net realizable value is the estimated selling price in the
ordinary course of business, less estimated costs of completion and the estimated costs
necessary to make the sale. Obsolete and slow-moving inventory based on management
estimates of the usability of inventory are provided for.
Service revenues from the internet and VSAT business comprise revenues from
registration, installation and provision of internet and VSAT services.
(ii) Conversion
Foreign currency monetary items are re-translated using exchange rates prevailing
at the reporting date using the closing rate. Non-monetary items which are carried
in terms of historical cost denominated in a foreign currency are reported using the
exchange rate at the date of the transaction; and non-monetary items which are
carried at fair value or other similar valuation denominated in a foreign currency
are reported using the exchange rates that existed when the values were determined.
3.13 Taxes
Fees and charges as required by licenses and corresponding acts have been provisioned for.
A contingent liability is a possible obligation that arises from past events whose existence
will be confirmed by the occurrence or non-occurrence of one or more uncertain future
events not wholly within the control or a present obligation that is not recognized because
it is not probable that an outflow of resources embodying economic benefits will be
required to settle the obligation or the amount of the obligation cannot be measured with
sufficient reliability. Information on contingent liabilities is disclosed in the notes to the
financial statements, unless the possibility of an outflow of resources embodying economic
benefits is remote.
3.17 Royalty fees and rural telecommunication development fund (RTDF) contribution
In accordance with the license terms, royalty fees are required to be paid as a percentage
of gross annual revenue subject to minimum amount to the Government of Nepal (GON)
as prescribed and annual contribution towards rural telecommunication development fund
(RTDF) as a percentage of gross annual revenue to Nepal Telecommunications Authority
(NTA). Both the royalty fee and contribution towards RTDF are charged to statement of
profit and loss, as incurred.
(ii) Gratuity
Liability for gratuity benefits payable to employees is determined at the year-end
on accrual basis and provided for. Gratuity payable on termination/ retirement of
their services is provided as per provisions of Labor Act, 2048.
(iii) Leave encashment
Leave encashment including accumulated leave payable to employees is
determined at the year-end and accounted on accrual basis, to carry forward a
maximum of one-third of the accumulated un-availed leave.
Schedule -5
Fixed assets
Gross Block
a) Land
Freehold -
Leasehold -
b) Buildings
Own use -
Given under operating lease -
c) Plant and Equipment
Owned -
Taken under finance lease -
Given under operating lease -
d) Furniture and Fixtures
Owned -
Taken under finance lease -
Given under operating lease -
e) Vehicles
Owned -
Taken under finance lease -
Given under operating lease -
f) Office equipment
Owned -
Taken under finance lease -
Given under operating lease -
g) Leasehold improvements
Owned -
Taken under finance lease -
Given under operating lease -
h) Intangible assets
Owned -
Taken under finance lease -
Given under operating lease -
i) Capital work-in-progress
Owned -
Taken under finance lease -
Given under operating lease -
k) Intangible assets under development
Owned -
Taken under finance lease -
Given under operating lease -
Total - - - - - - - - -
Previous year
ABC Company
Schedule to the financial statements as at
Schedule -5
Fixed assets
Accumulated depreciation and impairment Net Block
Reversal of
Depreciation / Impairment
Balance impairment losses Balance Balance Balance
Particulars amortisation Eliminated on losses recognised Other
as at recognised in as at as at as at
expense for the disposal of assets in statement of adjustments
1 Shrawan 20YY Statement of 32 Asadh 20XX 32 Asadh 20XX 31 Asadh 20YY
year profit and loss
Profit and Loss
a) Land
Freehold - -
Leasehold - -
b) Buildings
Own use - -
Given under operating lease - -
c) Plant and Equipment
Owned - -
Taken under finance lease - -
Given under operating lease - -
d) Furniture and Fixtures
Owned - -
Taken under finance lease - -
Given under operating lease - -
e) Vehicles
Owned - -
Taken under finance lease - -
Given under operating lease - -
f) Office equipment
Owned - -
Taken under finance lease - -
Given under operating lease - -
g) Leasehold improvements
Owned - -
Taken under finance lease - -
Given under operating lease - -
h) Intangible assets
Owned - -
Taken under finance lease - -
Given under operating lease - -
i) Capital work-in-progress
Owned - -
Taken under finance lease - -
Given under operating lease - -
k) Intangible assets under development
Owned - -
Taken under finance lease - -
Given under operating lease - -
Total - - - - - - - - -
Previous year
ABC Company
Schedule to the financial statements as at
Schedule -6
Non-current investments (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Investment in equity instrument
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
b) Investment in preference shares
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
c) Investment in debentures or bonds
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
d) Investment in government securities
e) Investment in partnership firms
f) Investment property (specify nature)
g) Other non-current investments (specify nature)
- -
Schedule -7
Long-term loans and advances (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Capital advances
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful advances
b) Security deposits
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful deposits
c) Loans and advances to related parties
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful loans and advances
d) Loans and advances to employees
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful loans and advances
e) Balances with government authorities
(i) VAT credit receivable
(ii) Others (please specify)
f) Other loans and advances
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for other doubtful loans and advances
g) Prepaid expenses
h) Advance income tax
- -
Schedule -8
Other non-current assets (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Long-term trade receivables
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful trade receivables
b) Unamortised expenses
(i) Ancillary borrowing costs
(ii) Share issue expenses (where applicable)
(iii) Discount on shares (where applicable)
c) Accruals
(i) Interest accrued on deposits
(ii) Interest accrued on investments
(iii) Interest accrued on trade receivables
d) Others
(i) Insurance claims
(ii) Receivables on sale of fixed assets
(iii) Contractually reimbursable expenses
(iv) Others
- -
Schedule -9
Current investments (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Investment in equity instrument
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
b) Investment in preference shares
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
c) Investment in debentures or bonds
(i) of subsidiaries
(ii) of associates
(iii) of joint venture companies
(iv) of controlled special purpose entities
(v) of other entities (give details)
d) Investment in government securities
e) Investment in partnership firms
f) Investment property (specify nature)
g) Other non-current investments (specify nature)
- -
Schedule -10
Inventories (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Stock-in-trade (acquired for trading)
Goods-in-transit
b) Stores and spares
Goods-in-transit
c) Loose tools
Goods-in-transit
d) Others (Specify nature)
Goods-in-transit
- -
Schedule -11
Trade receivables (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Trade receivables
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful trade receivables
- -
Schedule -12
Cash and cash equivalents (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Cash on hand
b) Cheques, drafts on hand
c) Balances with banks
(i) In current accounts
-
-
-
-
-
-
-
-
-
(ii) In deposit accounts
-
-
-
-
-
-
-
-
d) Others (specify nature)
- -
Schedule -13
Short-term loans and advances (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Loans and advances to related parties
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful loans and advances
b) Security deposits
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful deposits
c) Loans and advances to employees
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for doubtful loans and advances
d) Prepaid expenses - Unsecured, considered good
Balances with government authorities - Unsecured,
e)
considered good
(i) VAT credit receivable
(ii) Others (please specify)
f) Inter-corporate deposits
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for other doubtful loans and advances
g) Other loans and advances
Secured, considered good
Unsecured, considered good
Doubtful
Less: Provision for other doubtful loans and advances
- -
Schedule -14
Other current assets (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Unbilled revenue
b) Unamortised expenses
(i) Ancillary borrowing costs
(ii) Share issue expenses (where applicable)
(iii) Discount on shares (where applicable)
c) Accruals
(i) Interest accrued on deposits
(ii) Interest accrued on investments
(iii) Interest accrued on trade receivables
d) Others
(i) Insurance claims
(ii) Receivables on sale of fixed assets
(iii) Contractually reimbursable expenses
(iv) Others (specify nature)
- -
Schedule -15
Share capital (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Authorized share capital
Equity shares of ___ at ___ each
b) Issued share capital
Equity shares of ___ at NRs. ___ each
c) Subscribed but fully paid up
Equity shares of ___ at NRs. ___ each
d) Subscribed but not fully paid up
Equity shares of ___ at NRs. ___ each
- -
Details of shareholders (as per the share record book) holding more than __% shares in the Company
As at 31 Asadh 20XX As at 31 Asadh 20YY
Particulars
No. % holding No. % holding
Equity shares of NRs. ___ each fully paid up
.
.
.
.
Schedule -16
Reserves and surplus (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Capital reserve
Opening balance
Add: Additions during the year
Less: Utilised / transferred during the year
Closing balance - -
b) General reserve
Opening balance
Add: Transferred from surplus in Statement of Profit and
Less: Utilised / transferred during the year for:
Less: Issuing bonus shares
Less: Others
Closing balance - -
c) Other reserve
Opening balance
Add: Additions during the year
Less: Utilised / transferred during the year
Closing balance - -
- -
Schedule -17
Long term borrowings (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Term loans
(i) From banks and financial institutions
Secured
Unsecured
(ii) From other parties
Secured
Unsecured
b) Deferred payment liabilities
Secured
Unsecured
c) Loans and advances from related parties
Secured
Unsecured
d) Long-term maturities of finance lease obligations
Secured
Unsecured
e) Other loans and advances (specify nature)
Secured
Unsecured
- -
Schedule -18
Short term borrowings (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Loans repayable on demand
(i) From banks
Secured
Unsecured
(ii) From other parties
Secured
Unsecured
b) Deferred payment liabilities
Secured
Unsecured
c) Loans and advances from related parties
Secured
Unsecured
d) Long-term maturities of finance lease obligations
Secured
Unsecured
e) Other loans and advances (specify nature)
Secured
Unsecured
- -
Schedule -19
Trade payables (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Trade payables
b) Others (please specify)
- -
Schedule -20
Other current liabilities (Amount in NRs.)
As at As at
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Current maturities of long-term debt
b) Current maturities of finance lease obligations
c) Interest accrued but not due on borrowings
d) Interest accrued and due on borrowings
e) Income received in advance (Unearned revenue)
f) Unpaid dividends
Application money received for allotment of securities and
g)
due for refund and interest accrued thereon
h) Unpaid matured deposits and interest accrued thereon
i) Unpaid matured debentures and interest accrued thereon
j) Other payables
(i) Statutory remittances (Contributions to PF,
withholding taxes, excise duty, custom duty, VAT, etc.)
(ii) Telecommunication service charge payable
(iii) Royalty payable
(iv) Rural telecommunication development fund payable
(v) Radio spectrum fee payable
(vi) Microwave spectrum fee payable
(vii) License fee payable
(viii) Payables on purchase of fixed assets
(ix) Contractually reimbursable expenses
(x) Interest accrued on trade payables
(xi) Interest accrued on others
(xii) Trade/security deposits received
(xiii) Advances from customers
(xiv) Others (specify nature)
- -
ABC Company
Schedule to the financial statements as at
Schedule -21
Revenue from operations (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Network service provider services
(i) Data connectivity
(ii) Corporate internet
(iii) Others (specify nature)
b) GSM cellular mobile services
(i) Local
(ii) Domestic trunk
(iii) International trunk
(iv) Roaming
(v) Pre-paid cards
(vi) Recharge cards
(vii) Data services
(viii) Activation charges
(ix) Others (specify nature)
c) CDMA services
(i) Local
(ii) Domestic trunk
(iii) International trunk
(iv) Data services
(v) Pre-paid cards
(vi) Recharge cards
(vii) Activation charges
(viii) Others (specify nature)
d) VSAT user services
(i) Caller ID charges
(ii) Prepaid coupon charges
(iii) Form charges
(iv) Installation charges
(v) Rentals
(vi) Annual charges
(vii) Activation charges
(viii) Others (specify nature)
e) Pre-paid calling card services
f) Basic telecommunications services
(i) Local
(ii) Domestic trunk
(iii) International trunk
(iv) Leased circuits
(v) IN services
(vi) Internet
(vii) ADSL
(viii) SIP phone
(ix) Rentals
(x) Installation charges
(xi) Annual charges
(xii) Activation charges
(xiii) Others (specify nature)
Global mobile personal communications system (GMPCS)
g)
services
h) Rural telecommunication services
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
i) International trunk telephone services
j) Limited mobility services
k) Rural VSAT user services
l) Basic telephone services
(i) Local telephone services
(ii) Domestic trunk telephone services
(iii) International long distance services
m) Rural internet service provider (ISP) services
n) Internet with email services
(i) Dailup
(ii) Wireless
(iii) Lease (corporate internet)
(iv) Cable
(v) IP telephone
(vi) Wifi-hot spot
(vii) Web-hosting
(viii) International voice
(ix) Rentals
(x) Installation charges
(xi) Annual charges
(xii) Activation charges
(xiii) Others (specify nature)
o) International long distance (ILD) services
(i) Termination voice call
(ii) Originating voice call
(iii) Transit carriage charge
p) Value-added services
(i) SMS
(ii) MMS
(iii) PRBT/CRBT
(iv) Others (specify nature)
q) Passive infrastructure income
- -
Schedule -22
Other income (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Equipment sales
b) Interest income
(i) Bank deposits
(ii) Loan given
c) Dividend income:
(i) from current investments
subsidiaries
joint ventures
associates
others
(ii) from long-term investments
subsidiaries
joint ventures
associates
others
d) Net gain on sale of:
current investments
long-term investments
Adjustments to the carrying amount of investments - reversal
e)
of reduction in the carrying amount of:
current investments
long-term investments
f) Net gain on foreign currency transactions and translation
Other non-operating income (net of expenses directly
g)
attributable to such income)
h) Provisions/liabilities no longer required - written back
Telecommunications network resource services and lease of
i)
network equipment
j) Others (specify nature)
- -
Schedule -23
Network operating cost (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Leased circuits, optical fibre and gateway charges
b) Rent (network equipments and BTS sites)
c) Power and fuel
d) Interconnection usage charges (gross)
e) E1/Port charges
f) Satellite segment/transponder charges
g) Passive infrastructure charges
h) Insurance charges (network equipments)
i) Outsourcing charges for network equipments
j) Outbound roaming cost
k) Roaming cost
l) Others (please specify)
- -
Schedule -24
Government charges (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) License fee
b) License fee penalty, if any
c) Radio spectrum charges
d) Microwave spectrum charges
e) Royalty fees
f) Rural telecommunication development fund (RTDF)
g) Others (specify nature)
- -
Schedule -25
Other direct expenses (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Cost of simcard and scratch card
b) Cost of data card
c) Cost of wireless router
d) Cost of data vouchers
e) Cost of telephone wires
f) GPRS cost
g) SMS and PRBT/CRBT service charges
h) GSM membership fees
i) Management service fee
j) Consultancy charges (network equipment and BTS site)
k) Dismantling charges
l) Loading/unloading expenses (network equipment)
m) Others (please specify)
- -
Schedule -26
Employee benefits expense (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Salaries and wages
b) Contributions to provident and other funds
(i) Employee provident fund
(ii) CIT contribution
(iii) Gratuity
(iv) Leave encashment
(v) Pension
c) Expense on employee stock option (ESOP) scheme
d) Staff welfare expenses
e) Training, seminar, conferences
f) Staff recruitment expenses
g) Others (specify nature)
- -
Schedule -27
Administration expenses (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Rent (other than network equipment and BTS sites)
b) Lease rental
c) Rates and taxes
d) Insurance charges (other than network equipment)
e) Communication costs
f) Office Electricity
g) Travel and conveyance expenses
h) Legal and professional charges
i) Printing and stationery
j) Audit fees
k) Audit expenses
l) Outsourcing charges
m) Office Fuel and utlities
n) Freight and forwarding
o) Cafeteria and pantry
p) Newspaper and periodicals
q) Registration and renewal expenses
r) Security charges
s) Others (please specify)
- -
Schedule -28
Sales and marketing expenses (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Advertisement
b) Business promotion expenses
c) Sales commission
d) Sales discount
e) Commission to distributors
f) Hoarding board expenses
g) Provision for bad and doubtful debts
h) Bad debts written off
i) Outsourcing (billing services and customer care services)
j) Others (please specify)
- -
Schedule -29
Maintenance cost (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Annual maintenance charges
b) Network consumables
c) Repair and maintenance
(i) Buildings
(ii) Plant and machinery
(iii) Others
d) Outsourcing charges for maintenance activities
e) Others (please specify)
- -
Schedule -30
Other expenses (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Consumption of stores and spare parts
b) Consumption of loose tools
c) Consumption of packing materials
d) Donations and contributions
e) Bad trade and other receivables, loans and advances written
Net loss on foreign currency transactions and translation
f)
(other than considered as finance cost)
g) Amortisation of share issue expenses and discount on shares
h) Loss on fixed assets sold / scrapped / written off
i) Provision (please specify)
j) Prior period items (net)
k) Miscellaneous expenses
- -
Schedule -31
Finance costs (Amount in NRs.)
For year ended For year ended
Particulars
31 Asadh 20XX 31 Asadh 20YY
a) Bank charges
b) Bank commission
c) Annual service charge, if any
d) Interest expense on:
(i) Borrowings
(ii) Trade payables
(iii) Others
- Interest on delayed / deferred payment of income tax
- Others (give details)
e) Other borrowing costs
Net (gain)/loss on foreign currency transactions and
f)
translation (considered as finance cost)
- -
ABC Company
H) Non-financial reporting
1. Basic information
2. Subscriber details:
Opening Closing
GSM
- Pre-paid
- Post paid
CDMA
- Pre-paid
- Post paid
Total subscribers
3. Traffic details
Owned Leased
Ground base tower (GBT)
Roof top tower (RTT)
Roof top pole (RTP)
1. Basic information
2. Subscriber details:
1. Basic information
2. Subscriber details:
Opening Closing
Internet broadband
Internet (other than broadband)
IP telephony
Others (please specify)
3. Network information
1. Basic information
2. Traffic details
Details
(i) OFC
- Owned (length in route, kilometer)
- Leased (length in route, kilometer)
(ii) Microwave
- Owned
- Leased
(iii) Satellite
(iv) Internet bandwidth
- Total owned capacity (bandwidth in Mbps)
- Capacity leased in (bandwidth in Mbps)
- Capacity leased out (bandwidth in Mbps)
1. Basic information
2. Traffic details
(a) Incoming:
(b) Outgoing: