INDIA INFOLINE FINANCE LIMITED - Securities and Exchange ...

India Infoline Finance Limited
Certain Conventions
PRESENTATION OF FINANCIAL, INDUSTRY AND OTHER INFORMATION
In this Draft Prospectus, unless otherwise specified or the context otherwise indicates or implies the terms, all
references to “India Infoline Finance Limited”, “Issuer”, “we”, “us”, “our” and “our Company” are to India
Infoline Finance Limited and its Subsidiaries.
All references to “India” are to the Republic of India and its territories and possessions and all references to the
“Government” or the “State Government” are to the Government of India, central or state, as applicable.
Financial Data
Our Company publishes its financial statements in Rupees. Our Company’s financial statements are prepared in
accordance with Indian GAAP and the Companies Act.
The Reformatted Unconsolidated Financial Statements and the Reformatted Consolidated Financial Statements
are included in this Draft Prospectus are collectively referred to hereinafter as the “Reformatted Financial
Statements”. The examination reports on the Reformatted Summary Financial Statements, as issued by our
Company’s Statutory Auditors, Sharp & Tannan Associates, are included in this Draft Prospectus in the chapter
titled “Financial Statements” beginning at page 106.
In this Draft Prospectus, any discrepancies in any table, including “Capital Structure” and “Objects of the
Issue” between the total and the sum of the amounts listed are due to rounding off. All the decimals have been
rounded off to two decimal places.
There are significant differences between Indian GAAP, US GAAP and IFRS. We urge you to consult your own
advisors regarding such differences and their impact on our financial data. Accordingly, the degree to which the
Indian GAAP financial statements included in this Draft Prospectus will provide meaningful information is
entirely dependent on the reader’s level of familiarity with Indian GAAP. Any reliance by persons not familiar
with Indian accounting practices on the financial disclosures presented in this Draft Prospectus should
accordingly be limited.
Currency and units of Presentation
In this Draft Prospectus, all references to ‘Rupees’/ ‘`.’ / ‘INR’/ ‘`’ are to Indian Rupees, the official currency
of the Republic of India.
Except where stated otherwise in this Draft Prospectus, all figures have been expressed in ‘Millions’. All
references to ‘million/Million/Mn’ refer to one million, which is equivalent to ‘ten lakhs’ or ‘ten lacs’, the word
‘Lakhs/Lacs/Lac’ means ‘one hundred thousand’ and ‘Crore’ means ‘ten million’ and ‘billion/bn./Billions’
means ‘one hundred crores’.
Industry and Market Data
Unless stated otherwise, industry and market data used throughout this Draft Prospectus has been obtained from
industry publications. Industry publications generally state that the information contained in those publications
has been obtained from sources believed to be reliable but that their accuracy and completeness are not
guaranteed and their reliability cannot be assured. Accordingly no investment decision should be made on the
basis of such information. Although our Company believes that industry data used in this Draft Prospectus is
reliable, it has not been independently verified. Also, data from these sources may not be comparable. Similarly,
internal reports, while believed by us to be reliable, have not been verified by any independent sources.
The extent to which the market and industry data used in this Draft Prospectus is meaningful depends on the
reader’s familiarity with and understanding of the methodologies used in compiling such data.
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