Sample Data Format
 Total Number of Capital Reserves and Surplus of Indian Renewable
Energy Development Agency (IREDA) in India
(As on 31.03.2017 and 31.03.2018) 
 (Rs. in Lakh) 
 Particulars  As on 31.03.2017  As on 31.03.2018 
 A) Capital Reserves     
 Capital Grant from World Bank for
purchase of Fixed Assets 
    
 Opening Balance     
 (+) Received During the Year     
 (-) Transferred to Miscellaneous Income     
 Closing Balance     
 Grant-in-aid from Government
of Netherlands 
    
 Grant-in-aid from World Bank     
 Other Capital Grant     
 Securities Premium     
 Opening Balance     
 (+) Addition during the Year     
 (-) Written Back in Current Year     
 Closing Balance     
 Total     
 B) Special Reserve     
 (under Section 36(1)(viii) of the
Income Tax Act, 1961) 
    
 Opening Balance     
 (+) Addition during the year     
 (-) Written Back in Current Year     
 Closing Balance     
 C) Debenture Redemption Reserve     
 Opening Balance     
 (+) Addition during the year     
 (-) Written Back in Current Year     
 Closing Balance     
 D) General Reserve     
 Opening Balance     
 (+) Addition during the year     
 (-)/(+) Transfer to / from Profit
and Loss Account 
    
 Closing Balance     
 E) Foreign Currency Monetary Item
Translation Difference Account 
    
 Opening Balance     
 (+) Foreign Currency Gains/ Loss on Long
term Monetary Items during the Year 
    
 (-) Amortisation during the year     
 Closing Balance     
 F) Profit and Loss Account     
 Opening Balance     
 (+) Net Profit for the Current Year     
 (-) Interim Dividend     
 (-) Corporate Dividend Tax on
Interim Dividend 
    
 (-) Proposed Dividend     
 (-) Corporate Dividend Tax on
Proposed Dividend 
    
 (-) Transfer to Special Reserve     
 (-) Transfer to Debenture Redemption
Reserve 
    
 (-)/+ Transfer to / from General Reserve     
 Closing Balance     
 Total     
 
 
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