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APR Constructions Limited - Saffron Capital

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Abbreviation<br />

Full Form<br />

DP ID<br />

Depository Participant‟s Identity<br />

EBITDA<br />

Earnings before interest, tax, depreciation and amortisation<br />

ECS or NECS<br />

Electronic Clearing Service or the National Electronic Clearing Service<br />

EGM<br />

Extraordinary General Meeting<br />

EPFA Employees‟ Provident Funds and Miscellaneous Provisions Act, 1952<br />

EPS<br />

Earnings per share i.e., profit after tax for a Fiscal/period divided by the<br />

weighted average number of equity shares/potential equity shares during that<br />

Fiscal/ period<br />

ESIA The Employee State Insurance Act, 1948<br />

ESIC<br />

Employee‟s State Insurance Corporation<br />

FCNR Account<br />

Foreign Currency Non-Resident Account<br />

FDI<br />

Foreign Direct Investment, as understood under applicable Indian regulations<br />

FEMA<br />

The Foreign Exchange Management Act, 1999, together with rules and<br />

regulations framed thereunder, as amended<br />

FII Regulations<br />

Securities and Exchange Board of India (Foreign Institutional Investors)<br />

Regulations, 1995, as amended<br />

FVCI<br />

Foreign Venture <strong>Capital</strong> Investor as defined in and registered under the FVCI<br />

Regulations<br />

FVCI Regulations<br />

Securities and Exchange Board of India (Foreign Venture <strong>Capital</strong> Investors)<br />

Regulations, 2000, as amended<br />

FIPB<br />

The Foreign Investment Promotion Board of the Government of India<br />

Fiscal or Financial Year or FY A period of twelve months ended March 31 of that particular year, unless<br />

otherwise stated<br />

GDP<br />

Gross Domestic Product<br />

GDR<br />

Global Depository Receipts<br />

GIR Number<br />

General Index Registry Number<br />

GoI or Government of India Government of India<br />

G-Sec<br />

Government Security<br />

HUF<br />

Hindu undivided family<br />

ICAI<br />

Institute of Chartered Accountants of India<br />

IFRS<br />

International Financial Reporting Standards<br />

Indian GAAP<br />

Generally Accepted Accounting Principles in India<br />

IPO<br />

Initial public offering<br />

IRDA<br />

The Insurance Regulatory and Development Authority constituted under the<br />

Insurance Regulatory and Development Authority Act, 1999, as amended<br />

IT<br />

Information Technology<br />

IT Act<br />

The Income Tax Act, 1961, as amended<br />

IT Department<br />

Income tax department<br />

JV<br />

Joint Venture<br />

KMP<br />

Key Management Personnel<br />

Merchant Banker(s)<br />

Merchant banker as defined under the Securities and Exchange Board of India<br />

(Merchant Bankers) Regulations, 1992<br />

MICR<br />

Magnetic ink character recognition<br />

MWA The Minimum Wages Act, 1948<br />

N.A.<br />

Not applicable<br />

NAV per share<br />

Net worth at the end of the year divided by the outstanding number of equity<br />

shares at the end of the year.<br />

NBFC<br />

Non Banking Financial Company<br />

Net Worth<br />

Equity Share <strong>Capital</strong> + Reserves & Surplus (Excluding revaluation reserves, if<br />

any) – Miscellaneous Expenditure<br />

NRE Account<br />

Non-resident external account<br />

NRO Account<br />

Non-resident ordinary account<br />

Non Residents or NRs<br />

Persons resident outside India, as defined under FEMA, including Eligible NRIs<br />

7

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