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\pard\sb0\sl-240{\bkmkstart Pg1}{\bkmkend Pg1}\par\pard\ql \li7111\sb0\sl-218\sl
mult0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmu
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0 \par\pard\ql\li7111\sb149\sl-218\slmult0 \up0 \expndtw-8\charscalex94 \ul0\nos
upersub\cf2\f3\fs18 Cost Accounting Standards Board of ICWAI \par\pard\ql \li573
1\sb0\sl-253\slmult0 \par\pard\ql\li5731\sb21\sl-253\slmult0 \up0 \expndtw-10\ch
arscalex87 \ul0\nosupersub\cf4\f5\fs22 CAS - 11 \par\pard\ql \li3019\sb87\sl-253
\slmult0 \up0 \expndtw-10\charscalex88 COST ACCOUNTING STANDARD ON ADMINISTRATIV
E OVERHEADS \par\pard\qj \li2042\sb0\sl-360\slmult0 \par\pard\qj\li2042\ri1649\s
b19\sl-360\slmult0 \up0 \expndtw-9\charscalex97 The following is the COST ACCOUN
TING STANDARD - (CAS-11) issued by the Council of \line \up0 \expndtw-9\charscal
ex95 The Institute of Cost and Works Accountants of India on "ADMINISTRATIVE OVE
RHEADS". \line \up0 \expndtw-4\charscalex100 In this Standard, the standard port
ions have been set in bold italic type. This standard \line \up0 \expndtw-5\char
scalex100 should be read in the context of the background material which has bee
n set in normal \line \up0 \expndtw-7\charscalex100 type. \par\pard\li1872\sb0\s
l-264\slmult0\par\pard\li1872\sb178\sl-264\slmult0\fi0\tx2272 \up0 \expndtw-4\ch
arscalex100 1.\tab \up0 \expndtw-4\charscalex100 Introduction\par\pard\qj \li221
0\ri1650\sb32\sl-340\slmult0\fi0 \up0 \expndtw-2\charscalex100 1.1. This stand
ard deals with the principles and methods of determining the \up0 \expn
dtw-9\charscalex100 administrative overheads. \par\pard\qj \li2210\sb0\sl-360\sl
mult0 \par\pard\qj\li2210\ri1649\sb4\sl-360\slmult0\fi0 \up0 \expndtw-7\charscal
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measurement \up0 \expndtw-5\charscalex100 and assignment of administrative over
heads, for determination of the Cost of product \up0 \expndtw-9\charscalex100 or
service, and the presentation and disclosure in cost statements. \par\pard\li18
71\sb0\sl-264\slmult0\par\pard\li1871\sb181\sl-264\slmult0\fi0\tx2272 \up0 \expn
dtw-8\charscalex100 2.\tab \up0 \expndtw-8\charscalex100 Objective\par\pard\qj \
li2210\ri1649\sb12\sl-360\slmult0 \up0 \expndtw-4\charscalex100 The objective of
this standard is to bring uniformity and consistency in the principles \line \u
p0 \expndtw-7\charscalex100 and methods of determining the administrative overhe

ads with reasonable accuracy. \par\pard\li1871\sb0\sl-264\slmult0\par\pard\li187

1\sb174\sl-264\slmult0\fi0\tx2272 \up0 \expndtw-10\charscalex92 3.\tab \up0 \exp
ndtw-10\charscalex92 Scope\par\pard\qj \li2210\ri1649\sb0\sl-360\slmult0 \up0 \e
xpndtw0\charscalex100 This standard should be applied to cost statements, which
require classification, \up0 \expndtw-4\charscalex100 measurement, assignment, p
resentation and disclosure of administrative overheads \up0 \expndtw-5\charscale
x100 including those requiring attestation. \par\pard\li1871\sb0\sl-264\slmult0\
par\pard\li1871\sb183\sl-264\slmult0\fi0\tx2272 \up0 \expndtw-6\charscalex100 4.
\tab \up0 \expndtw-6\charscalex100 Definitions\par\pard\ql \li2210\sb98\sl-253\s
lmult0 \up0 \expndtw-9\charscalex98 The following terms are being used in this s
tandard with the meaning specified. \par\pard\qj \li2210\ri1649\sb27\sl-350\slmu
lt0\fi0 \up0 \expndtw-5\charscalex100 4.1 Abnormal cost: An unusual or atypical
cost whose occurrence is usually irregular \line \up0 \expndtw0\charscalex105 an
d unexpected and/ or due to some abnormal situation of the production or \line \
up0 \expndtw-5\charscalex100 operation.\ul0\super\cf6\f7\fs22 1 \par\pard\li1871
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14 1\ul0\nosupersub\cf6\f7\fs15 Adapted from CAS 1 Para 6.5.19\par\pard\li1871\
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\pard\sb0\sl-240{\bkmkstart Pg2}{\bkmkend Pg2}\par\pard\ql \li7111\sb0\sl-218\sl
mult0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmu
lt0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmult
0 \par\pard\ql\li7111\sb149\sl-218\slmult0 \up0 \expndtw-8\charscalex94 \ul0\nos
upersub\cf2\f3\fs18 Cost Accounting Standards Board of ICWAI \par\pard\qj \li221
0\ri1649\sb202\sl-340\slmult0 \up0 \expndtw-7\charscalex100 \ul0\nosupersub\cf4\
f5\fs22 4.2 Absorption of overheads: Absorption of overheads is charging of over
heads to Cost \up0 \expndtw-8\charscalex100 Objects by means of appropriate abso
rption rate.\ul0\super\cf6\f7\fs22 2 \par\pard\ql \li2210\sb92\sl-253\slmult0 \u
p0 \expndtw-9\charscalex97 \ul0\nosupersub\cf4\f5\fs22 Overhead Absorption Rate
= Overheads of the Cost object / Quantum of base. \par\pard\qj \li2210\sb0\sl-36
0\slmult0 \par\pard\qj\li2210\ri1650\sb19\sl-360\slmult0 \up0 \expndtw-3\charsca
lex100 4.3 Administrative Overheads: Cost of all activities relating to general
management \up0 \expndtw-6\charscalex100 and administration of an organisation.
\par\pard\qj \li2210\ri1649\sb0\sl-360\slmult0 \up0 \expndtw-6\charscalex100 Adm
inistrative overheads shall exclude production overheads\ul0\super\cf6\f7\fs22 3
\ul0\nosupersub\cf4\f5\fs22 , marketing overheads\ul0\super\cf6\f7\fs22 4 \up0 \
expndtw-5\charscalex100 \ul0\nosupersub\cf4\f5\fs22 and finance cost. Product
ion overheads includes administration cost relating to \up0 \expndtw-8\cha
rscalex100 production, factory, works or manufacturing. \par\pard\qj \li2210\sb0
\sl-350\slmult0 \par\pard\qj\li2210\ri1649\sb19\sl-350\slmult0 \up0 \expndtw-2\c
harscalex100 4.4 Cost Object: This includes a product, service, cost centre, act
ivity, sub-activity, \up0 \expndtw0\charscalex100 project, contract, customer or
distribution channel or any other unit in relation to \up0 \expndtw-9\charscale
x100 which costs are ascertained.\ul0\super\cf6\f7\fs22 5 \par\pard\qj \li2210\s
b0\sl-357\slmult0 \par\pard\qj\li2210\ri1628\sb8\sl-357\slmult0\fi0 \up0 \expndt
w-6\charscalex100 \ul0\nosupersub\cf4\f5\fs22 4.5 Finance Costs: Costs incurred
by an enterprise in connection with the borrowing of \up0 \expndtw-3\charscalex1
00 funds. This will include interest and commitment charges on bank borrowings,
other \up0 \expndtw-5\charscalex100 short term and long term borrowings, amortis
ation of discounts or premium related to \up0 \expndtw-7\charscalex100 borrowing
s, amortisation of ancillary cost incurred in connection with the arrangements \
up0 \expndtw-7\charscalex100 of borrowings, finance charges in respect of financ
e leases, other similar arrangements \up0 \expndtw-5\charscalex100 and exchange
differences arising from foreign currency borrowings to the extent they \up0 \ex
pndtw-2\charscalex100 are regarded as an adjustment to the interest costs\ul0\su

per\cf6\f7\fs22 6\ul0\nosupersub\cf4\f5\fs22 . The terms Finance costs and \up0

\expndtw-10\charscalex96 Borrowing costs are used interchangeably. \par\pard\qj
\li2210\sb0\sl-360\slmult0 \par\pard\qj\li2210\ri1649\sb1\sl-360\slmult0 \up0 \e
xpndtw-7\charscalex100 4.6 Imputed Costs: Hypothetical or notional costs, not in
volving cash outlay, computed \up0 \expndtw-7\charscalex100 for any purpose.\ul0
\super\cf6\f7\fs22 7 \par\pard\qj \li2210\ri1648\sb360\sl-360\slmult0 \up0 \expn
dtw-6\charscalex100 \ul0\nosupersub\cf4\f5\fs22 4.7 Normal capacity: Normal Capa
city is the production achieved or achievable on an \up0 \expndtw-6\charscalex10
0 average over a number of periods or seasons under normal circumstances taking
into \up0 \expndtw-8\charscalex100 account the loss of capacity resulting from p
lanned maintenance.\ul0\super\cf6\f7\fs22 8 \par\pard\ql \li1871\sb0\sl-172\slmu
lt0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult
0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult0
\par\pard\ql\li1871\sb56\sl-172\slmult0 \up0 \expndtw-6\charscalex92 \ul0\super\
cf7\f8\fs14 2\ul0\nosupersub\cf6\f7\fs15 Adapted from CAS 3 Para 4.6 \par\pard\
li1871\sb24\sl-172\slmult0\fi0 \up0 \expndtw-6\charscalex92 3 Paragraph referenc
e 4.13 CAS -9\par\pard\li1871\sb11\sl-172\slmult0\fi0 \up0 \expndtw-6\charscalex
92 \ul0\super\cf7\f8\fs14 4 \ul0\nosupersub\cf6\f7\fs15 Paragraph reference 4.11
CAS -7\par\pard\li1871\sb10\sl-172\slmult0\fi0 \up0 \expndtw-6\charscalex96 \ul
0\super\cf7\f8\fs14 5\ul0\nosupersub\cf6\f7\fs15 Adapted from CIMA Terminology\
par\pard\li1871\sb13\sl-172\slmult0\fi0 \up0 \expndtw-6\charscalex96 \ul0\super\
cf7\f8\fs14 6\ul0\nosupersub\cf6\f7\fs15 Adapted from CIMA Terminology\par\pard
\li1871\sb10\sl-172\slmult0\fi0 \up0 \expndtw-6\charscalex93 \ul0\super\cf7\f8\f
s14 7\ul0\nosupersub\cf6\f7\fs15 Adapted from CAS 1 Para 6.5.13\par\pard\li1871
\sb11\sl-172\slmult0\fi0 \up0 \expndtw-6\charscalex92 \ul0\super\cf7\f8\fs14 8\u
l0\nosupersub\cf6\f7\fs15 Adapted from CAS 2 Para 4.4\par\pard\li1871\sb0\sl-21
8\slmult0\par\pard\li1871\sb0\sl-218\slmult0\par\pard\li1871\sb167\sl-218\slmult
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\pard\sb0\sl-240{\bkmkstart Pg3}{\bkmkend Pg3}\par\pard\ql \li7111\sb0\sl-218\sl
mult0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmu
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0 \par\pard\ql\li7111\sb149\sl-218\slmult0 \up0 \expndtw-8\charscalex94 \ul0\nos
upersub\cf2\f3\fs18 Cost Accounting Standards Board of ICWAI \par\pard\qj \li221
0\ri1649\sb202\sl-340\slmult0 \up0 \expndtw-7\charscalex100 \ul0\nosupersub\cf4\
f5\fs22 4.8 Overheads: Overheads comprise of indirect materials, indirect employ
ee costs and \up0 \expndtw-7\charscalex100 indirect expenses which are not direc
tly identifiable or allocable to a cost object.\ul0\super\cf6\f7\fs22 9 \par\par
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\up0 \expndtw-10\charscalex96 \ul0\nosupersub\cf4\f5\fs22 5. \tab \up0 \expndtw8\charscalex100 Principles of Measurement \par\pard\qj \li2210\ri1649\sb19\sl-36
0\slmult0\fi0 \up0 \expndtw-6\charscalex100 5.1 Administrative overheads shall b
e the aggregate of cost of resources consumed in \up0 \expndtw-6\charscalex100 a
ctivities relating to general management and administration of an organisation.
\par\pard\qj \li2210\sb0\sl-356\slmult0 \par\pard\qj\li2210\ri1649\sb8\sl-356\sl
mult0 \up0 \expndtw-2\charscalex100 It usually represents the cost of shared ser
vices, cost of infrastructure and general \line \up0 \expndtw-7\charscalex100 ma
nagement costs. Administrative overheads comprise items such as employee costs,
\line \up0 \expndtw-5\charscalex100 utilities, office supplies, legal expens
es and outside services. The principles of \line \up0 \expndtw-8\charscale
x100 measurement of Material Cost, Employee Costs, Utilities, Repairs and Mainte
nance and \line \up0 \expndtw-7\charscalex100 Depreciation found in the respecti
ve standards will apply to these elements included in \line \up0 \expndtw-9\char
scalex100 administrative overheads. \par\pard\qj \li2210\sb0\sl-360\slmult0 \par
\pard\qj\li2210\ri1649\sb1\sl-360\slmult0\fi0 \up0 \expndtw-9\charscalex100 5.2
In case of leased assets, if the lease is an operating lease, the entire rentals
shall be \up0 \expndtw-4\charscalex100 included in the administrative overheads
. If the lease is a financial lease, the finance \up0 \expndtw-8\charscalex100 c
ost portion shall be segregated and treated as part of finance costs. \par\pard\
qj \li2210\ri1650\sb360\sl-360\slmult0\fi0 \up0 \expndtw-3\charscalex100 5.3 The
cost of software (developed in house, purchased, licensed or customised), \up0
\expndtw-7\charscalex100 including up-gradation cost shall be amortised over its

estimated useful life. \par\pard\qj \li2210\ri1649\sb340\sl-360\slmult0 \up0 \e

xpndtw-2\charscalex100 When hardware requires up-gradation along with soft
ware up-gradation, it is \up0 \expndtw-8\charscalex100 recommended that compa
tible estimated lives be used for the two sets of cost. \par\pard\qj \li2210\ri1
649\sb360\sl-360\slmult0 \up0 \expndtw-4\charscalex100 5.4 The cost of administr
ative services procured from outside shall be determined at \up0 \expndtw-1\char
scalex100 invoice or agreed price including duties and taxes, and other expendit
ure directly \up0 \expndtw0\charscalex100 attributable thereto net of discounts
(other than cash discount), taxes and duties \up0 \expndtw-7\charscalex100 refun
dable or to be credited. \par\pard\qj \li2210\sb0\sl-350\slmult0 \par\pard\qj\li
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dtw-3\charscalex100 with respect to any Administrative overheads shall be reduce
d for ascertainment of \up0 \expndtw-8\charscalex100 the cost of the cost object
to which such amounts are related. \par\pard\ql \li1871\sb0\sl-172\slmult0 \par
\pard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \par\p
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\pard\sb0\sl-240{\bkmkstart Pg4}{\bkmkend Pg4}\par\pard\ql \li7111\sb0\sl-218\sl
mult0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmu
lt0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmult
0 \par\pard\ql\li7111\sb149\sl-218\slmult0 \up0 \expndtw-8\charscalex94 \ul0\nos
upersub\cf2\f3\fs18 Cost Accounting Standards Board of ICWAI \par\pard\qj \li221
0\ri2208\sb202\sl-340\slmult0\fi0 \up0 \expndtw-7\charscalex100 \ul0\nosupersub\
cf4\f5\fs22 5.6 Administrative overheads shall not include any abnormal administ
rative cost. \up0 \expndtw-10\charscalex96 Example: Expense incurred in a situat
ion of natural calamity. \par\pard\qj \li2210\sb0\sl-360\slmult0 \par\pard\qj\li
2210\ri1649\sb4\sl-360\slmult0 \up0 \expndtw-5\charscalex100 5.7 Fines, penaltie
s, damages and similar levies paid to statutory authorities or other \up0 \expnd
tw-6\charscalex100 third parties shall not form part of the administrative overh
eads. \par\pard\qj \li2210\ri1648\sb360\sl-360\slmult0\fi0 \up0 \expndtw-4\chars
calex100 5.8 Credits/ recoveries relating to the administrative overheads
including those \up0 \expndtw-3\charscalex100 rendered without any considerat
ion, material and quantifiable, shall be deducted to \up0 \expndtw-7\charscalex1
00 arrive at the net administrative overheads. \par\pard\qj \li2210\sb0\sl-353\s
lmult0 \par\pard\qj\li2210\ri1649\sb13\sl-353\slmult0 \up0 \expndtw-4\charscalex
100 5.9 Any change in the cost accounting principles applied for the measurement
of the \line \up0 \expndtw-7\charscalex100 administrative overheads should be m
ade only if it is required by law or for compliance \line \up0 \expndtw-1\charsc
alex100 with the requirements of a cost accounting standard or a change would re
sult in a \line \up0 \expndtw-6\charscalex100 more appropriate preparation or pr
esentation of cost statements of an organisation. \par\pard\li1872\sb0\sl-264\sl
mult0\par\pard\li1872\sb187\sl-264\slmult0\fi0\tx2380 \up0 \expndtw-10\charscale
x97 6.\tab \up0 \expndtw-10\charscalex97 Assignment of Cost\par\pard\qj \li2210\
ri1649\sb7\sl-360\slmult0\fi0 \up0 \expndtw0\charscalex102 6.1 While assigning a
dministrative overheads, traceability to a cost object in an \up0 \expndtw-8\cha
rscalex100 economically feasible manner shall be the guiding principle. \par\par
d\qj \li2210\ri1649\sb360\sl-360\slmult0\fi0 \up0 \expndtw-8\charscalex100 6.2 A
ssignment of administrative overheads to the cost objects shall be based on eith
er \up0 \expndtw-9\charscalex100 of the following two principles; \par\pard\li25
48\sb78\sl-264\slmult0\fi0\tx3225 \up0 \expndtw-9\charscalex100 i)\tab \up0 \exp
ndtw-8\charscalex100 Cause and Effect - Cause is the process or operation or act
ivity and effect is\par\pard\li2548\sb96\sl-264\slmult0\fi676 \up0 \expndtw-9\ch
arscalex100 the incurrence of cost.\par\pard\ql \li2548\sb88\sl-253\slmult0\tx32
25 \up0 \expndtw-1\charscalex100 ii) \tab \up0 \expndtw-1\charscalex100 Benefits
received - overheads are to be apportioned to the various cost \par\pard\ql \li
3225\sb107\sl-253\slmult0 \up0 \expndtw-7\charscalex100 objects in proportion to

the benefits received by them.\ul0\super\cf6\f7\fs22 10 \par\pard\qj \li2272\sb

0\sl-360\slmult0 \par\pard\qj\li2272\ri1650\sb19\sl-360\slmult0 \up0 \expndtw-9\
charscalex98 \ul0\nosupersub\cf4\f5\fs22 The costs of shared services should be
assigned to user activities on the basis of actual \line \up0 \expndtw-10\charsc
alex91 usage. \par\pard\qj \li2272\sb0\sl-340\slmult0 \par\pard\qj\li2272\ri1650
\sb37\sl-340\slmult0 \up0 \expndtw-9\charscalex97 Where the resources by way of
infrastructure are shared the cost should be assigned on \up0 \expndtw-10\charsc
alex93 a readiness to serve basis. \par\pard\ql \li2272\sb0\sl-253\slmult0 \par\
pard\ql\li2272\sb199\sl-253\slmult0 \up0 \expndtw-10\charscalex95 General manage
ment costs should be assigned on rational basis. \par\pard\ql \li1871\sb0\sl-172
\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\s
lmult0 \par\pard\ql\li1871\sb98\sl-172\slmult0 \up0 \expndtw-6\charscalex93 \ul0
\super\cf7\f8\fs15\ul0\super\cf7\f8\fs14 10\ul0\nosupersub\cf6\f7\fs15 Adapted
from of CAS 3 Para 5.1 \par\pard\ql \li5690\sb0\sl-218\slmult0 \par\pard\ql\li56
90\sb0\sl-218\slmult0 \par\pard\ql\li5690\sb174\sl-218\slmult0 \up0 \expndtw-8\c
harscalex93 \ul0\nosupersub\cf2\f3\fs18 Page 4 of 5 \par\pard\sect\sectd\fs24\pa
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\pard\sb0\sl-240{\bkmkstart Pg5}{\bkmkend Pg5}\par\pard\ql \li7111\sb0\sl-218\sl
mult0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmu
lt0 \par\pard\ql\li7111\sb0\sl-218\slmult0 \par\pard\ql\li7111\sb0\sl-218\slmult
0 \par\pard\ql\li7111\sb149\sl-218\slmult0 \up0 \expndtw-8\charscalex94 \ul0\nos
upersub\cf2\f3\fs18 Cost Accounting Standards Board of ICWAI \par\pard\ql \li227
2\sb0\sl-253\slmult0 \par\pard\ql\li2272\sb21\sl-253\slmult0 \up0 \expndtw-10\ch
arscalex97 \ul0\nosupersub\cf4\f5\fs22 For example: Number of employees, turnove
r, investment size etc. \par\pard\li1871\sb0\sl-264\slmult0\par\pard\li1871\sb19
0\sl-264\slmult0\fi0\tx2380 \up0 \expndtw-8\charscalex100 7.\tab \up0 \expndtw-8
\charscalex100 Presentation\par\pard\qj \li2210\ri1650\sb1\sl-360\slmult0\fi0 \u
p0 \expndtw-4\charscalex100 7.1 Administrative overheads shall be presented as a
separate cost head in the cost \up0 \expndtw-5\charscalex100 statement. \par\pa
rd\qj \li2210\ri1651\sb360\sl-360\slmult0 \up0 \expndtw-6\charscalex100 7.2 Elem
ent wise details of the administrative overheads based on materiality shall be \
up0 \expndtw-9\charscalex100 presented. \par\pard\li1871\sb0\sl-264\slmult0\par\
pard\li1871\sb178\sl-264\slmult0\fi0\tx2380 \up0 \expndtw-10\charscalex95 8.\tab
\up0 \expndtw-10\charscalex95 Disclosures\par\pard\ql \li2210\sb104\sl-253\slmu
lt0 \up0 \expndtw-9\charscalex100 8.1 The cost statements shall disclose the fol
lowing: \par\pard\ql \li2673\sb107\sl-253\slmult0 \up0 \expndtw-7\charscalex100
\ul0\nosupersub\cf12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\nosupe
rsub\cf4\f5\fs22 The basis of assignment of administrative overheads to the co
st objects. \par\pard\ql \li2673\sb127\sl-253\slmult0 \up0 \expndtw-7\charscalex
100 \ul0\nosupersub\cf12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\no
supersub\cf4\f5\fs22 Any imputed cost included as a part of administrative ove
rheads. \par\pard\ql \li2673\sb107\sl-253\slmult0 \up0 \expndtw-7\charscalex100
\ul0\nosupersub\cf12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\nosupe
rsub\cf4\f5\fs22 Administrative overheads incurred in foreign exchange. \par\p
ard\ql \li2673\sb127\sl-253\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupersu
b\cf12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\nosupersub\cf4\f5\fs
22 Cost of administrative activities received from or supplied to related part
ies\ul0\super\cf6\f7\fs22 11\ul0\nosupersub\cf4\f5\fs22 . \par\pard\ql \li2673\r
i1649\sb19\sl-360\slmult0\tx3012 \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf
12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\nosupersub\cf4\f5\fs22
Any Subsidy/Grant/Incentive or any amount of similar nature \line
\tab \up0 \expndtw-8\charscalex100 received/receivable reduced from administrati
ve overheads. \par\pard\ql \li2673\sb109\sl-253\slmult0 \up0 \expndtw-6\charscal
ex100 \ul0\nosupersub\cf12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\
nosupersub\cf4\f5\fs22 Credits/recoveries relating to the administrative overh
eads. \par\pard\ql \li2673\sb107\sl-253\slmult0 \up0 \expndtw-6\charscalex100 \u
l0\nosupersub\cf12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\nosupers
ub\cf4\f5\fs22 Any abnormal portion of the administrative overheads. \par\pard
\ql \li2673\sb127\sl-253\slmult0 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\c
f12\f13\fs22 \u-3913?\ul0\nosupersub\cf13\f14\fs22 \ul0\nosupersub\cf4\f5\fs22
Penalties and damages excluded from the administrative overheads. \par\pard\ql
\li2210\sb0\sl-253\slmult0 \par\pard\ql\li2210\sb194\sl-253\slmult0 \up0 \expnd

tw-7\charscalex100 8.2 Disclosures shall be made only where material, significan

t and quantifiable. \par\pard\qj \li2210\sb0\sl-360\slmult0 \par\pard\qj\li2210\
ri1649\sb19\sl-360\slmult0\fi0 \up0 \expndtw-7\charscalex100 8.3 Disclosures sha
ll be made in the body of the Cost Statement or as a foot note or as \up0 \expnd
tw-10\charscalex96 a separate schedule. \par\pard\qj \li2210\sb0\sl-355\slmult0
\par\pard\qj\li2210\ri1649\sb10\sl-355\slmult0 \up0 \expndtw0\charscalex102 8.4
Any change in the cost accounting principles and methods applied for the \up0
\expndtw0\charscalex100 measurement and assignment of the administrative overhea
ds during the period \up0 \expndtw0\charscalex100 covered by the cost statement
which has a material effect on the administrative \up0 \expndtw-3\charscalex100
overheads shall be disclosed. Where the effect of such change is not ascertainab
le \up0 \expndtw-6\charscalex100 wholly or partly the fact shall be indicated. \
par\pard\ql \li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \p
ar\pard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \par
\pard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb0\sl-172\slmult0 \par\p
ard\ql\li1871\sb0\sl-172\slmult0 \par\pard\ql\li1871\sb13\sl-172\slmult0 \up0 \e
xpndtw-6\charscalex98 \ul0\super\cf7\f8\fs15\ul0\super\cf7\f8\fs14 11\ul0\nosupe
rsub\cf6\f7\fs15 Related party as per the applicable legal requirements relatin
g to the cost statement as on the date of the statement \par\pard\ql \li5690\sb0
\sl-218\slmult0 \par\pard\ql\li5690\sb0\sl-218\slmult0 \par\pard\ql\li5690\sb174
\sl-218\slmult0 \up0 \expndtw-8\charscalex93 \ul0\nosupersub\cf2\f3\fs18 Page 5
of 5 \par\pard\sect\sectd\fs24}