ICICI Bank 2013 Annual Report Download - page 138

F60
forming part of the Consolidated Balance Sheet (Contd.) (` in ‘000s)
At
31.03.2013
At
31.03.2012
schedules
VI. Capital reserve
Opening balance ........................................................................................... 22,087,857 21,707,857
Additions during the year3 ............................................................................. 330,000 380,000
Deductions during the year ........................................................................... — —
Closing balance4 ............................................................................................. 22,417,857 22,087,857
VII. Foreign currency translation reserve
Opening balance ............................................................................................ 10,402,534 6,345,887
Additions during the year .............................................................................. 5,852,155 10,995,811
Deductions during the year ........................................................................... — 6,939,164
Closing balance .............................................................................................. 16,254,689 10,402,534
VIII. Reserve fund
Opening balance ............................................................................................ 21,944 11,279
Additions during the year5 ............................................................................. 27,775 10,665
Deductions during the year ........................................................................... — —
Closing balance .............................................................................................. 49,719 21,944
IX. Revenue and other reserves
Opening balance ........................................................................................... 56,102,881 54,278,794
Additions during the year6 ............................................................................. 6,166,874 3,331,588
Deductions during the year ........................................................................... 2,121,525 1,507,501
Closing balance7,8 ........................................................................................... 60,148,230 56,102,881
X. Balance in profit and loss account ................................................................ 103,294,625 68,766,479
Addition/(deductions): Adjustments9 ............................................................ — (717,794)
Balance in profit and loss account ................................................................. 103,294,625 68,048,685
TOTAL RESERVES AND SURPLUS 676,042,933 601,213,423
1. Includes ` 435.1 million (March 31, 2012: ` 471.9 million) on exercise of employee stock options.
2. Represents unrealised profit/(loss) pertaining to the investments of venture capital funds.
3. Includes appropriations made for profit on sale of investments in held-to-maturity category, net of taxes and transfer to Statutory Reserve and profit on
sale of land and buildings, net of taxes and transfer to Statutory Reserve.
4. Includes capital reserve on consolidation amounting to ` 82.2 million (March 31, 2012: ` 82.2 million).
5. Includes appropriations made to Reserve Fund and Investment Fund Account in accordance with regulations applicable to Sri Lanka branch.
6. At March 31, 2012 includes:
a) ` 50.4 million transferred 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.
b) Outstanding unreconciled credit balance of individual value less than US$ 2,500 or equivalent lying in nostro accounts appropriated in terms of RBI
circular no. DBOD.BP.BC.No. 133/21.04.018/2008-09 dated May 11, 2009.
7. Includes unrealised profit/(loss), net of tax, of ` (882.9) million [March 31, 2012: ` (2,037.9) million] pertaining to the investments in the available for sale
category of ICICI Bank UK PLC.
8. Includes restricted reserve of ` 2,453.0 million (March 31, 2012: ` 4,753.8 million) primarily relating to lapsed contracts of the life insurance subsidiary.
9. Represents the impact on account of transition of the financial statements of ICICI Bank Canada from Canadian GAAP to International Financial Reporting
Standards (IFRS).