ICICI Bank 2012 Annual Report Download - page 136

F58
forming part of the Consolidated Balance Sheet (Contd.) (` in ‘000s)
At
31.03.2012
At
31.03.2011
schedules
V. Unrealised investment reserve5
Opening balance ............................................................................................. (1,537,717) (521,469)
Additions during the year ............................................................................... 1,749,967 97,939
Deductions during the year ............................................................................ 126,799 1,114,187
Closing balance .............................................................................................. 85,451 (1,537,717)
VI. Capital reserve
Opening balance ............................................................................................. 21,707,857 20,875,357
Additions during the year6 .............................................................................. 380,000 832,500
Deductions during the year ............................................................................ ——
Closing balance7 .............................................................................................. 22,087,857 21,707,857
VII. Foreign currency translation reserve
Opening balance ............................................................................................. 6,345,887 5,092,984
Additions during the year ............................................................................... 10,995,811 1,961,480
Deductions during the year ............................................................................ 6,939,164 708,577
Closing balance .............................................................................................. 10,402,534 6,345,887
VIII. Reserve fund
Opening balance ............................................................................................ 11,279 10,919
Additions during the year8 .............................................................................. 10,665 360
Deductions during the year ............................................................................ ——
Closing balance .............................................................................................. 21,944 11,279
IX. Revenue and other reserves
Opening balance - joint ventures.................................................................... (2,687) (2,687)
Opening balance - others ............................................................................... 54,281,481 57,817,185
Additions during the year - joint ventures .................................................... ——
Additions during the year - others9,10.............................................................. 3,331,588 1,766,237
Deductions during the year - joint ventures................................................... ——
Deductions during the year - others .............................................................. 1,507,501 5,301,941
Closing balance11,12 .......................................................................................... 56,102,881 54,278,794
X. Balance in profit and loss account - others ................................................. 68,766,479 40,081,420
Addition/(deductions): Adjustments13 .......................................................... (717,794) —
Balance in profit and loss account - others .................................................. 68,048,685 40,081,420
XI. Balance in profit and loss account - joint ventures ...................................... —(3,807)
TOTAL RESERVES AND SURPLUS 601,213,423 541,503,823
1. Includes ` 2,002.7 million at March 31, 2011 on account of amalgamation of erstwhile The Bank of Rajasthan Limited.
2. Includes ` 471.9 million (March 31, 2011: ` 1,391.3 million) on exercise of employee stock options.
3. Represents excess of paid up value of equity shares issued over the fair value of the net assets acquired on amalgamation with erstwhile The Bank of
Rajasthan Limited and amalgamation expenses at March 31, 2011.
4. Represents the amount utilised for provision made during the year towards depreciation in investments in available for sale and held for
trading categories.
5. Represents unrealised profit/(loss) pertaining to the investments of venture capital funds.
6. Includes profit on sale of investments in held to maturity category, net of taxes and transfer to Statutory Reserve. Also includes profit on sale of land
buildings, net of taxes and transfer to Statutory Reserve.
7. Includes capital reserve on consolidation amounting to ` 82.2 million (March 31, 2011: ` 82.2 million).
8. Includes appropriations made to Reserve Fund and Investment Fund account in accordance with regulations applicable to Sri Lanka branch.
9. Refer item 14 in schedule-18.
10. At March 31, 2012 includes ` 50.4 million (March 31, 2011:Nil) transferred to General reserve in terms of RBI circular no. DBOD.No.BP.BC.
26/21.04.048/2008-09 dated July 30, 2008, on Agricultural Debt Waiver and Debt Relief Scheme, 2008.
11. Includes unrealised profit/(loss), net of tax, of ` (2,037.9) million [March 31, 2011: ` (3,258.6) million] pertaining to the investments in the available for
sale category of ICICI Bank UK PLC.
12. Includes restricted reserve of ` 4,753.8 million (March 31, 2011: ` 6,222.3 million) primarily relating to lapsed contracts of the life insurance subsidiary.
13. Represents the impact of ` 717.8 million on account of transition of the financial statements of ICICI Bank Canada from Canadian GAAP to International
Financial Reporting Standards (IFRS). Refer item 17 in schedule-18.