INDIAN RAILWAY FINANCE CORPORATION LIMITED

AbbreviationFull FormGoI or Government Government of IndiaHUFHindu Undivided FamilyICAIInstitute of Chartered Accountants of IndiaIFRSInternational Financial Reporting StandardsIFSCIndian Financial System CodeIncome Tax Act/IT Act Income Tax Act, 1961IndiaRepublic of IndiaIndian GAAPGenerally accepted accounting principles followed in IndiaIRDAStatutory body constituted under the Insurance Regulatory and Development Authority Act,1999ITInformation technologyITATIncome Tax Appellate TribunalLIBORLondon Inter-Bank Offer RateLLP Act Limited Liability Partnership Act, 2008MF/ Mutual Funds Mutual Fund(s) registered under the SEBI (Mutual Fund) Regulations, 1996MICRMagnetic Ink Character RecognitionMoFMinistry of Finance, GoIMoRMinistry of Railways, GoIMCAMinistry of Corporate Affairs, GoINBFCNon Banking Financial Company, as defined under applicable RBI guidelinesNBFC-NDNon deposit taking NBFC, as defined under applicable RBI guidelinesNBFC – ND (SI)Systematically important non deposit taking NBFC, as defined under applicable RBIguidelinesNECSNational Electronic Clearing SystemNEFTNational Electronic Fund TransferNSDLNational Securities Depository LimitedNSENational Stock Exchange of India LimitedNRNon-Residentp.a.Per annumPANPermanent Account NumberPATProfit After TaxPFI/ Public Financial Public Financial Institution, as defined under Section 4A of the Companies Act, 1956InstitutionPIOPerson of Indian OriginRBIReserve Bank of India` or Rupees or Indian The lawful currency of IndiaRupeesRTGSReal Time Gross SettlementSARFAESISecuritisation and Reconstruction of Financial Assets and Enforcement of Security InterestAct, 2002SEBISecurities and Exchange Board of IndiaSEBI Act SEBI Act, 1992SEBI Debt Regulations SEBI (Issue and Listing of Debt Securities) Regulations, 2008Securities Act United States Securities Act, 1933Trusts Act Indian Trusts Act, 1882UANUnique Application NumberVenture Capital Funds orVCFsVenture Capital Funds as defined and registered with SEBI under the Securities andExchange Board of India (Venture Capital Funds) Regulations, 1996Industry/ Business Related Terms, Definitions and Abbreviations:AbbreviationCAGRDPEECBsFCNRIFCIndian RailwaysLease AgreementNPAsFull FormCompounded Annual Growth Rate. In this Prospectus Tranche-1, CAGR has beencalculated on the following basis:((Ending Value/ Beginning Value) ^ (1/(Number of Years))-1Department of Public Enterprises, Government of IndiaExternal Commercial BorrowingsForeign Currency Non-ResidentInfrastructure Finance CompanyDepartmental undertaking of the Government of India, under administration of the MoRLease agreement dated July 30, 2012 entered between the Company and the President ofIndia, through the Executive Director, Railway Stores (P), Ministry of Railways (RailwayBoard) for lease of rolling stock (acquired during the period starting from April 1, 2011 toMarch 31, 2012).Non-Performing Assets8