Comparison table

Airtel
Managerial Remuneration

Idea
Managerial Compensation of the Board of Directors of Idea Cellular was in compliance with the clauses entailed in the Companies Act. Followed written down method for depreciation as per section 350 Finance income was mainly through fixed period loans, sale of mutual funds & foreign exchange fluctuation. Operating Expense division here also followed the rules.

Managerial Compensation of the Board of Directors of Idea Cellular was in compliance with the clauses entailed in the Companies Act. Followed written down method for depreciation as per section 350 Finance income was mainly through trading, deposits, securities & financial instruments Operating expense division for which are to be added and which are not to be taken for calculation of net profits are according to Section 4 & 5 of companies act.

Net Profits

Dividends

Hence Net Profit Calculation for both Airtel & Idea Cellular is according to the Companies Act of 1956. Since Idea has not been paying dividends so there is no question of non compliance as far as paying of dividends is concerned.

No irregularities were found in complying with the rules on dividends.

Comparison table
Airtel
Foreign Exchange Earnings

Idea
IDEA complies with Section 217 1(e) and makes the following disclosure(activities relating to exports; initiatives taken to increase exports,development of new export markets for products and services ; and export plans,total foreign exchange used and earned) in the Directors report IDEA makes the following disclosure(Earnings in foreign exchange) in notes to accounts In R&D, Company is not doing anything in present for research and hence the benefits are also zero whereas they promise some improvement in future. They are developing a skilled team of engineers in the area of radio engineering, installation of base station and operation of mobile telecom services. Cost of installation of base station reduced due to better network planning and designing. Achieved better coverage and high quality of reception.

Airtel complies with Section 217 1(e) and makes the following disclosure(activities relating to exports; initiatives taken to increase exports,development of new export markets for products and services ; and export plans,total foreign exchange used and earned) in the Directors report Airtel makes the following disclosure(Earnings in foreign exchange) in notes to accounts

Technology Absorption

The information in Part A and B pertaining to conservation of energy and technology absorption are not applicable to Bharti Airtel, being a telecommunication services provider. However, the Company requires energy for its operations and every endeavor has been made to ensure the optimum use of energy, avoid wastage and conserve energy as far as possible.