Suggested link	Volume	Query_No	Finalized_Date
Presentation of accrued interest in the Statement of Cash Flows.	42	5	11/04/2022
Applicability of Ind AS 108, ‘Operating Segments’ on section 25 company of the Companies Act, 1956 (now, section 8 of the Companies Act, 2013).	42	6	11/04/2022
Accounting treatment of the transactions related to billing, collection and disbursement (BCD) in the capacity as Central Transmission Utility (CTU).	42	7	11/04/2022
Applicability of Ind AS 114 and Presentation of Deferred Tax Liabilities on ‘Regulatory Deferral Accounts’.	42	8	12/05/2022
Disclosure of changes in inventory of scrap in the Statement of Profit and Loss.	42	9	12/05/2022
Accounting treatment of stressed investments of Exempted PF Trusts in the financial statements of the Company.	42	10	12/05/2022
Adoption of ‘Net Book Value’ method as one of the valuation technique to measure the fair value of investments in equity instruments that do not have a quoted market price in an active market.	42	11	20/06/2022
Accounting treatment of delayed payment charges.	42	12	20/06/2022
Accounting treatment of true-up value arising as per Rate Regulations.	42	13	20/06/2022
Accounting treatment of energy generation during trial run and used internally in manufacturing of final products.	42	14	15/07/2022
Classification of PPE under refurbishment, depreciation thereon and its impairment.	42	15	15/07/2022
Classification of loan assets and collateral repossessed under SARFAESI Act, 2002 as ‘Non-current Assets Held for Sale’ as per Ind AS 105.	42	16	23/08/2022
Accounting treatment for advance payment made towards way leave charges as a part of laying city gas distribution network.	42	17	11/10/2022
Classification of Rail Corridor Asset in the books of account of the Company as tangible/intangible asset and its depreciation/amortisation.	42	18	11/10/2022
Timing of capitalisation of Lignite Handing System and depreciation thereon.	42	19	11/10/2022
Accounting for securitisation arrangement and investments in PTC securities.	42	20	11/10/2022
Preparation of Statement of Profit and Loss in a non-revenue generating organisation.	42	21	13/12/2022
Accounting treatment for upfront/advance payment made towards Hooking-Up Charges as a part for laying City Gas Distribution Network.	42	22	13/12/2022
Principal vs. agent relationship for recognition of revenue.	42	23	13/12/2022
Timing of capitalisation of irrigation assets.	42	24	13/12/2022
Accounting treatment of export incentives.	42	25	13/12/2022
Revenue recognition in case of an implementing agency of the State Government.	42	26	13/12/2022
Recognition of miscellaneous scrap items generated in the plant and scrapped assets awaiting disposal under Ind AS Framework.	42	27	10/02/2023
Presentation of cash and cash equivalents kept on behalf of clients under Ind AS Framework.	42	28	10/02/2023
Recognition of interest on mobilisation advance against project contracts under Ind AS Framework.	42	29	10/02/2023