1 | The accounting policies adopted during the year March 31, 2016 are materially consistent with those followed for the year ended March 31, 2015 | | | 2 | The working results for the quarter and year ended March 31, 2016 have been arrived at after considering provision for standard assets including requirements for exposures to entities with Unhedged Foreign Currency Exposures, non-performing assets (NPAs), depreciation on investments, income-tax and other usual and necessary provisions. | | | 3 | The figures of last quarter for the current year and for the previous year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to third quarter. The figures up to the end of the third quarter were only reviewed and not subjected to audit. | | | 4 | The above financial results for the quarter and year ended March 31, 2016 were reviewed by the Audit Committee and subsequently have been taken on record and approved by the Board of Directors at its meeting held on April 21, 2016. These financial results were subjected to an Audit by the Statutory Auditors of the Bank. A clean report has been issued by them thereon. | | | 5 | RBI Master Circular DBR.No.BP.BC.1/21.06.201/2015-16 dated July 01, 2015, as amended, on Basel III Capital Regulations contain guidelines on certain Pillar 3 and leverage ratio disclosure requirements that are to be made along with the publication of financial results. Accordingly, such applicable disclosures have been placed on the website of the Bank which can be accessed at the following link: https://www.indusind.com/content/home/important-links/regulatory-disclosures-section.html These disclosures have not been subjected to the audit. | | | 6 | The Capital Adequacy Ratio is computed on the basis of RBI guidelines applicable on the relevant reporting dates and the ratio for the corresponding previous period is not adjusted to consider the impact of subsequent changes if any, in the guidelines. | | | 7 | Pursuant to RBI circular DBR.BP.BC.No.31/21.04.018/2015-16 dated July 16, 2015, the Bank has, with effect from September 30, 2015, included its deposits placed with NABARD, SIDBI and NHB on account of shortfall in lending to priority sector under ‘Other Assets’. Hitherto these were included under ‘Investments’ and interest income thereon was included under ‘Interest Earned – Income on Investments’. On account of this regrouping, interest income on deposits placed with NABARD, SIDBI and NHB is included under ‘Interest Earned – Others’. Figures for the previous periods have been regrouped / reclassified to conform to current period’s classification. The above change in classification has no impact on the profit of the Bank for the quarter or the year ended March 31, 2016 or the previous periods. | | | 8 | In terms of RBI circular DBOD.BP.BC.No.98/21.04.132/2013-14 dated February 26, 2014, in respect of assets sold to SC/RCs during the quarter ended March 31, 2015 (previous year), the shortfall arrived at by deducting sale consideration and provisions held as on the date of sale from the outstanding amount, is being amortized over two years. Accordingly, the Bank has charged to the Profit and Loss account an amount of Rs. 32.09 crores during the current quarter. | | | 9 | On July 24, 2015, the Bank completed the acquisition of Diamond and Jewellery financing business from Royal Bank of Scotland N.V. as a going concern on a slump sales basis. The consideration for the transaction has been duly settled and the amount paid towards the acquisition has been allocated to various assets and liabilities including an advance portfolio of Rs. 4,130.40 crores. The income generated by the business from that date has been included in the financial results. | | | 10 | Effective July 01, 2015, the Bank has regrouped sourcing costs relating to small ticket retail loan origination and bank charges incurred by the Consumer Finance Division under “Operating Expenses” which were hitherto netted off from “Other income” in order to be aligned with practice followed by the industry. Figures for the previous periods have been regrouped / reclassified accordingly. This change in classification has no impact on the profit of the Bank for the quarter or the year ended March 31, 2016 or the previous periods. | | | 11 | On July 03, 2015, the Bank allotted 5,12,18,640 equity shares of Rs. 10/- each at a price of Rs. 845.00 per share, aggregating to Rs. 4,327.98 crores through a Qualified Institutions Placement (QIP). On August 06, 2015, the Bank also allotted to the promoters 87,81,360 equity shares of Rs. 10/- each at a price of Rs. 857.20 per share, aggregating to Rs. 752.74 crores through a Preferential Allotment. Pursuant to these allotments, the share premium account stands increased by Rs. 4,970.04 crores net of share issue expenses of Rs. 50.67 crores. | | | 12 | During the quarter and year ended March 31, 2016, the Bank allotted 13,44,285 shares and 55,36,126 shares respectively, pursuant to the exercise of stock options by certain employees. | | | 13 | For the year ended March 31, 2016, the Board of Directors has recommended a dividend of Rs. 4.50 per share (45%) {previous year Rs. 4.00 per share (40%)}, subject to the approval of the members at the ensuing Annual General Meeting. | | | 14 | The position of investor complaints is as under: No. of complaints pending resolution at the beginning of the quarter 1 ; received during the quarter 52; resolved during the quarter 53; closing position 0. | | | 15 | Previous period / year figures have been regrouped / reclassified, where necessary to conform to current period / year classification. | | |
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