Statement of Assets and Liabilities for last Five Years and Latest ...

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The company has leased rolling stock assets to the Ministry of Railways (MOR). Aseparate lease agreement for each year of lease has been executed and as per theterms of the lease agreements, lease rentals are received half yearly in advance. Theleases are non cancellable and shall remain in force until all amounts due under thelease agreements are received.18. Hitherto, the Actuarial valuation for Gratuity and Leave Encashment was being doneby the company as per the provisions of the payment of Gratuity Act, 1972.However, due to change in Accounting Policies, the method of Actuarial Valuationhas been changed to Projected Unit Credit (PUC) Method.As a result of adopting AS - 15 (Revised) the transitional differences (Net of Tax)amounting to Rs.11.38 Lacs as on 01-04-2008 has been transferred to the openingbalance of General Reserve.Disclosures as required under AS - 15 (Revised) are as follows:Table showing changes in Present Value of Defined Obligations as on 31.3.2009:Gratuity(Non-Funded)(Rs. Lacs)LeaveEncashment(Non-Funded)Present value of Defined Benefit 13.94 12.97Obligation at the beginning of the yearInterest Cost 1.12 1.04Current Service Cost 1.09 0.96Benefits Paid - (0.45)Actuarial (Gain) / Loss on obligations 6.37 6.37Present value of Defined BenefitObligation at the end of the year22.52 20.88Table showing changes in the Fair Value of Plan Assets as on 31.3.2009:(Rs. Lacs)Gratuity(Non-Funded)LeaveEncashment(Non-Funded)Fair Value of Assets at the beginning of- -the yearExpected Return on plan assets - -Contributions - -Benefits Paid - -Actuarial (Gain) / Loss on plan assets Nil NilFair Value of Plan Assets at the end ofthe year- -Table showing Fair Value of Plan Assets as on 31.3.2009:(Rs. Lacs)Gratuity(Non-Funded)LeaveEncashment(Non-Funded)Fair Value of Assets at the beginning of- -the yearActual Return on plan assets - -Contributions - -
Benefits Paid - -Fair Value of Plan Assets at the end of- -the yearFunded status - -Excess actual over estimated return on NilNilplan assets(Actual rate of return = estimated rateof return as ARD falls on 31 st MarchActuarial Gain / Loss recognised as on 31.3.2009:(Rs. Lacs)GratuityLeave(Non-Funded) Encashment(Non-Funded)Actuarial Gain / (Loss) for the year – (6.37) (6.37)obligationActuarial Gain / (Loss) for the year plan NilNilassetsTotal (Gain) / Loss 6.37 6.37Actuarial (Gain) / Loss recognised in theyear6.37 6.37Amount to be recognised in the Balance Sheet(Rs. Lacs)Gratuity(Non-Funded)LeaveEncashment(Non-Funded)Present value of obligations as at the 22.52 20.88end of the yearFair Value of plan assets - -Funded status (22.52) (20.88)Net Asset / (Liability) recognised in theBalance Sheet22.52 20.88Expenses recognised in statement of Profit & Loss:Gratuity(Non-Funded)(Rs. Lacs)LeaveEncashment(Non-Funded)Current Service Cost 1.09 0.96Interest Cost 1.12 1.04Expected return on plan assets - -Net Actuarial (Gain) / Loss recognised inthe yearExpenses recognised in Statement ofProfit & Loss6.37 6.378.58 8.37Actuarial Assumptions:(Rs. Lacs)As on 31-03-2009 As on 31-03-2008Discount rate 8% 8%Salary Escalation 5% 5%
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Statement of Assets and Liabilities
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CASH FLOW STATEMENTAnnexure - III(
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2. Reserves and Surplus( in Lakhs)P
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3.1.1 Maturity profile and Rate of
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65th "J" Taxable Non‐Cum. Bonds 8
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starting from 27‐07‐201416th "O
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HDFC Bank Ltd. 8.44%, Fixed 1‐Apr
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Syndicated Foreign Currency Loan‐
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As at30‐09‐2012As at31‐03‐2
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Total FixedAssets 1,721.57 1,707.80
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Balance in Franking Machine 0.34 0.
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18. Other IncomeTotal 268780.41 464
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Office Maintenance Expenses 20.25 3
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Significant Accounting policies and
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y the Reserve Bank of India vide th
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(f) (i) Interest rate variation on
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1 JPY 3 Billion 37.04 Million 1 JPY
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11.a. The Company has not taken on
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Gross Investment in Lease and Prese
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the year plan assetsTotal Gain / (L
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*The above provisions are liabiliti
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A. Significant Accounting PoliciesF
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Further, in terms of Draft Guidelin
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(P.Y. Rs. 4590 Lakhs). After adjust
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No. ofContractsAs at 31-03-2012 As
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10. Expenditure in Foreign Currency
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E. Less Capital Recovery provided u
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Changes in the Fair Value of Plan A
Page 57 and 58: Actuarial Assumptions:AssumptionsGr
Page 59 and 60: amortised over the balance tenor of
Page 61 and 62: ) Recognition at the end of Account
Page 63 and 64: Deferred tax expense or benefit is
Page 65 and 66: Finance has exempted the Lease Agre
Page 67 and 68: The foreign currency borrowings out
Page 69 and 70: 10. Expenditure in Foreign Currency
Page 71 and 72: 15. Major components of net deferre
Page 73 and 74: Current Service Cost 3.05 1.63 1.02
Page 75 and 76: Actuarial Assumptions:As on 31-03-2
Page 77 and 78: portion of the future savings in th
Page 81 and 82: 10) Employee BenefitsEmployee Benef
Page 83 and 84: 5. Decrease in liability due to exc
Page 85 and 86: 7. Office Building including parkin
Page 87 and 88: 12. The balances under some items o
Page 89 and 90: Unearned Finance Income 2009322 171
Page 91 and 92: the yearActualReturn onplan assets1
Page 93 and 94: Statementof Profit &LossActuarial A
Page 95 and 96: amortised over the balance tenor of
Page 99 and 100: 10) Employee BenefitsEmployee Benef
Page 101 and 102: amortisation in future, of the amou
Page 103 and 104: As part of hedging strategy, the Co
Page 105 and 106: Since the entire future lease renta
Page 107: assets assigned during the yearF. C
Page 111 and 112: value Rs. 1,000/- eachc) Earning Pe
Page 113 and 114: Financial Year 2007-08A. Significan
Page 115 and 116: and are capable of reversal in one
Page 117 and 118: ForeignCurrency1 JPY 2.65 Billion U
Page 119 and 120: Govt. may from time to time specify
Page 121 and 122: previous Financial YearB. Less valu
Page 123 and 124: 22. Payment to auditors include Rs.
Page 125 and 126: Annexure - VIIStatement of Dividend
Page 127 and 128: Annexure - IXRelated Party Transact
Page 129 and 130: Annexure - XICapitalisation Stateme
Page 131 and 132: ------ ----~---------~-- ---~------
Page 133 and 134: '-. ,,, I__ , __ , _____ ~-~---..
Page 135 and 136: Credit Rating Report 1Indian Railwa
Page 137 and 138: Given IRFC's modest accruals to net
Page 139 and 140: Credit Strengths.. Strong ownership
Page 141 and 142: CREDIT PERSPECTIVEDependence on MOR
Page 143 and 144: Asset quality profile favourableGiv
Page 145 and 146: ANNEXURE 1: RATING DETAILSInstrumen
Page 147 and 148: ICRA Credit PerspectiveIndian Railw
Page 149 and 150: ·PROFIT: & .LOSS ACCOUNT_t'lo of O
Page 151 and 152: This is a system generated report a
Page 155 and 156: Sub : Trade statistics of IRFC N1 f
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This is a system generated report a
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Sub : Trade statistics of IRFC N2 f
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SCRIP CODE TRADE DATE ABBREVIATEDNA
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Ref. No. :NSE/LIST/2012Date :Decemb
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Sub : Trade Statistics Report from
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ANNXEUREIVCONSENT OF DEBENTURE TRUS
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