A Disclosure Requirements as per Accounting Standards
 
 1. PREMISES (AS-10)
 
 i. Premises include Leasehold Land (revalued) ofRs 1339,70,11 Thousand
 (Rs  1339,70,11 Thousand) which was revalued in the year 2006-07.
 
 2. AMALGAMATION (AS-14)
 
 Pursuant to the scheme of amalgamation of the erstwhile, wholly owned
 subsidiary of Bank namely IDBI Home Finance Ltd.(IHFL) a housing
 finance company and IDBI Gilts Ltd. (IGL), a Primary Dealer in
 securities.  (hereinafter referred as ''transferor'' Companies) approved
 by the Ministry of Corporate Affairs, Government of India on April 8,
 2011 all assets and liabilities of transferor Companies were
 transferred and vested in IDBI Bank Ltd. (hereinafter referred as
 ''transferee'' Bank) effective 01.01.2011.
 
 The amalgamation has been accounted for under the ''Pooling of Interest''
 method as prescribed by the Accounting Standard -14 ''Accounting for
 Amalgamations'' issued by the Institute of Chartered Accountants of
 
 India. Accordingly, assets and liabilities of transferor Companies as
 at January 1, 2011 have been incorporated in the financial statements
 of transferee Bank in the same manner and form as they appear in the
 financial statements of the transferor Companies. However the
 accumulated losses of a transferor Company namely IDBI Gilts Ltd. of Rs
 39,70,93 Thousand has been adjusted against reserve of the transferee
 Bank.
 
 In terms of Scheme of Amalgamation no shares of the transferee Bank are
 required to be issued to the shareholders of the transferor Companies
 as the amalgamation has been effected of the wholly owned subsidiaries
 of the Bank.
 
 Some of the investments and title deeds held by transferor Companies
 are in the process of being transferred in the name of the transferee
 Bank.
 
 3. Employee benefits (AS-15) (Revised):
 
 i. Transitional Liability
 
 The transitional liability arising on account of adoption of Accounting
 Standard-15 (Revised 2005) on Employee Benefits is Rs 63,22,00
 Thousand (Pension - Rs 31,09,00 Thousand, Gratuity - Rs 16,41,00
 Thousand, Disability Assistance - Rs 13,28,00 Thousand and Leave
 encashment - Rs 2,44,00 Thousand) (Rs 63,22,00 Thousand). Out of this, an
 amount of Rs 12,50,00 Thousand (Rs 12,50,00 Thousand) has been charged to
 Profit & Loss Account during the year. The balance unrecognized
 liability ofRs 12,50,00 Thousand (Rs 25,00,00 Thousand) have been carried
 forward and the same will be charged off in the next year.
 
 ii. * Defined Contribution Scheme
 
 Bank''s employees are covered by Provident Fund to which the Bank makes
 a defined contribution measured as a fixed percentage of basic salary.
 The Provident Fund plan in the case of Bank is administered by the
 Administrators of ''IDBI Provident Fund Trust''/''IDBI Bank Employees
 Provident Fund Trust''. In respect of the employees of IHFL and IGL
 provident fund contributions are made to Regional Provident Fund
 Commissioner.
 
 During the year an amount of Rs 4,26,73 Thousand (Rs 2,34,09 Thousand)
 has been charged to Profit and Loss Account.
 
 iii. ''Defined Benefit Schemes
 
 a. The Bank makes contributions for the gratuity liability of the
 employees, to the ''IDBI Bank Employees Gratuity Fund Trust''. The
 Gratuity Fund of employees of IHFL and IGL is continued with LIC under
 Group Gratuity Scheme.
 
 b.  Some of the employees of the Bank are also eligible for Pension
 which is administered by the ''IDBI Pension Fund Trust''.
 
 The present value of these defined benefit obligations and the related
 current service cost are measured using the Projected Unit Credit
 Method with actuarial valuation being carried out at each balance sheet
 date.
 
 iv. Other long term benefits
 
 Employees of the Bank are entitled to accumulate their earned/
 privilege leave upto a maximum of 180 days for officers and 300 days
 for other staff. A maximum of 15 days leave is eligible for encashment
 in each year.  Some of the employees are eligible for Disability
 Assistance which is borne by the bank as and when the disability events
 occur.
 
 In respect of IHFL the employees are entitled to accumulate leave upto
 maximum of 180 days/240 days based on their cadre and in respect if IGL
 leave upto 240 days can be accumulated.
 
 Actuarial valuation of these benefits has been carried out using the
 Projected Unit Credit Method and an amount of Rs 39,54,98 Thousand (Rs
 36,13,93 Thousand) has been charged to Profit and Loss Account during
 the year.
 
 3. SEGMENT REPORTING (AS-17)
 
 The bank operates in three segments wholesale banking, retail banking
 and treasury services. These segments have been identified in line with
 AS-1 7 on segment reporting after considering the nature and risk
 profile of the products and services, the target customer profile, the
 organization structure and the internal reporting system of the bank.
 The bank has disclosed business segment as the primary segment. The
 bank primarily operates in India, hence the bank has been considered to
 operate predominantly in the domestic segment and as such there are no
 reportable geographical segments.
 
 ii. Segment revenue, results, assets and liabilities include the
 amounts identifiable to each of the segments as also amounts allocated,
 as estimated by the management. Assets and liabilities that cannot be
 allocated to identifiable segments are grouped under unallocated assets
 and liabilities.
 
 18) RELATED PARTY DISCLOSURES (AS-18)
 
 i. jointly controlled entity
 
 ii. IDBI Federal Life Insurance Co Ltd.
 
 
 Key management personnel of the bank
 
 Shri R.M Malla, Chairman & Managing Director (w.e.f July 9, 2010)
 
 Shri Yogesh Agarwal, Chairman & Managing Director (upto June 5, 2010)
 
 Shri B.P.Singh, Deputy Managing Director
 
 8. JOINT VENTURES (AS-27)
 
 Investments includeRs 336 crores (Rs 216 crores) representing Bank''s
 interest in the following joint venture.
 
 9. IMPAIRMENT OF ASSETS (AS-28)
 
 Fixed assets acquired by the bank are treated as Corporate Assets'' and
 are not Cash Generating Unit'' as defined by AS-28. In the opinion of
 the management there is no impairment of any of the fixed assets of the
 Bank.
 
 10.2 OTHERS
 
 Government of India has infused capital ofRs 3119.04 crores by way of
 preferential allotment of 259509110 equity share at a premium of Rs
 110.19 per share on July 31, 2010.
 
 ii. 197068 (80497) equity shares allotted during the year against ESOPs
 exercised.
 
 iii. The Bank is reimbursed differential interest by Government of
 India (GOI) in respect of certain borrowings from Banks/Institutions
 which has since been discontinued on availment of the entire sanctioned
 amount. Accordingly, the interest charged to Profit & Loss Account is
 after considering Nil credit (Rs 3,26,35 Thousand) on account of
 reimbursement towards differential interest for the year.
 
 iv. The status as at March 31, 2011 of the following schemes as
 formulated by Government of India is as under.
 
 V. Based on the information to the extent received from ''enterprises''
 regarding their status under the ''Micro, Small & Medium Enterprises
 Development Act, 2006'' there is no Micro, Small & Medium enterprise to
 which the Bank owes dues, which are outstanding for more than 45 days
 during the year ended March 31, 2011 and hence disclosure relating to
 amounts unpaid as at the year end together with interest paid/payable
 as required under the said Act have not been given.
 
 vi. Estimated amount of contracts remaining to be executed on capital
 amount (net of advances) and not provided for is Rs85,45,97 Thousand
 (Previous YearRs 149,01,02 Thousand)
 
 a) Margin by way of cash deposit/Collateral is required to be
 maintained by clients, in case Mark to Market (MTM) loss exceed the
 approved limit (set by the Bank)
 
 b) Concentration of credit risk (Current exposure to the Bank) to top 5
 corporate clients as at March 31 2011 is at 74.40% (72.71 %) of the
 total current exposure from Corporate Clients to the bank.
 
 c) Terms of the forward rate agreement/ interest rate swap are upto 10
 years.
 
 3 Disclosures on risk exposure in derivatives- Qualitative disclosures
 
 (i) The Bank uses derivatives for Hedging as well as for Trading
 purposes.  The use of such derivatives gives rise to various risks like
 credit risk, market risk, operational risk, legal risk etc.
 
 (ii) The Bank has a well defined structure to manage these risks,
 consisting of risk policy, risk management organisation, risk
 measurement and monitoring process, limit structure and system
 infrastructure. The Bank has an independent Risk Management Group,
 headed by a Chief General Manager. The Risk Management Group is
 functionally responsible for measurement, monitoring and reporting of
 risks in accordance with the policies, processes, parameters and limits
 defined by the Board as well as the applicable regulatory guidelines.
 Risk is managed under the overall supervision of Asset Liability
 Management Committee with regular reporting to Risk Management
 Committee of the Board as well as to the Board.
 
 (iii) Risk exposures in derivatives transactions are measured/assessed
 in both quantitative and qualitative terms to capture credit risk,
 market risk and operational & legal risk. Prior to the execution of
 derivative transaction, it is ensured that credit risk exposure to the
 client/counterparty, measured in terms of Loan Equivalent Risk (LER),
 is within the approved limit and the client/counterparty has the
 necessary understanding of the transaction.  Market risk exposure is
 measured and managed in terms of positions, duration or tenor,
 sensitivities to market rates, gaps, Greeks, Value-at-Risk, stop loss
 etc. measures. Operational risks are addressed by having adequate
 system infrastructure and control mechanism in place. Legal risks are
 taken care of by execution of necessary legal agreements and
 documentation.
 
 (iv) The accounting policy for derivatives has been drawn up in
 accordance with RBI guidelines, the details of which are contained in
 Schedule No.1 7 Significant Accounting Policies of the Bank.
 
 Prudential Exposure Limits
 
 During the year ended March 31, 2011, the Bank''s exposure to single
 borrowers and group borrowers were within the prudential exposure
 limits prescribed by RBI, except in two cases where single borrower
 limit of 15% was exceeded with the approval of the Board of Directors.
 In respect of these cases, the sanctioned limits and outstanding
 (including non-funded exposure) were as follows, as on March 31, 2011:
 
 XI Unsecured Advances:
 
 Total amount of advances for which intangible securities such as charge
 over the rights, licenses, authority etc. has been taken is Rs 50 crore
 and the estimated value of intangible security as on March 31, 2011 is
 Rs 1257.82 crore on Pari - passu basis.
 
 XXIV In terms of RBI Circular dated May 11, 2009 Nil amount (Rs 64,88
 thousand ) has been credited to Profit and Loss account in respect of
 credit balance (net) towards unreconciled entries in nostra and mirror
 account. Further, these amounts have been appropriated to General
 Reserve and are not made available for declaration of dividend.
 
 XXV (a) The figures of the current period include the working results
 of the two erstwhile wholly owned subsidiary of the bank namely IDBI
 Home Finance Ltd. and IDBI Gilts Ltd. for the period from 01.01.2011 to
 31.03.2011 consequent on merging with the bank. Accordingly, the
 figures of the previous year are not strictly comparable.  Figures for
 the previous year have been regrouped and rearranged wherever
 considered necessary to make them comparable with current year''s
 figures.