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Part 6 Railway Budget at a Glance

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TypeCommercial Circular
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Summary

Utility of the Fund: for capital expenditure on safety related railway works including renewal and replacement

Text of the circular

Part 6: Railway Budget at a Glance
Reserve Funds
Year
Sr.
No.
Name Of Fund
Sources of transfer and Schemes financed
Opening 
Balance
Amount 
Transferred/utilised
Closing 
Balance
A
 Reserve fund 1 (Depreciation 
Reserve Fund)
Opening Balance
780.00
Transfer to the Fund
 a Revenue
800.00
 b Capital
200.00
Utilization from the fund
 Capital Expenditure on renewal and replacement of railways assets
1000.00
Interest accrued during the year
26.13
Estimated Closing Balance
806.00
Utility of the Fund: meet capital expenditure on replacement and renewal of railway assets, including the 
improvement element Estimated opening Balance
Estimated opening Balance
806.00
Transfer to the Fund
 a Revenue
1500.00
 b Capital
200.00
Utilization from the Fund
 Capital Expenditure on renewal and replacement of railways assets
1000.00
Interest accrued during the year
38.73
Estimated closing Balance
1545.00
Utility of the Fund: to meet capital expenditure on replacement and renewal of railway assets, including the 
improvement element
Expenditure Profile 2025-2026

B
Reserve fund 2 (Pension Fund)
Opening Balance
1961.00
Transfer to the Fund
a Revenue
66459.00
b Capital
500.00
Utilization from the Fund
Pension expenditure
64000.00
Interest accrued during the year
115.26
Estimated closing Balance
5035.00
Utility of the Fund: to meet the pension liabilities of retiring/retired railway employees and family pension        
Estimated opening Balance
5035.00
Transfer to the Fund
a Revenue
68703.00
b Capital
500.00
Utilization from the Fund
Pension expenditure
66000.00
Interest accrued during the year
222.33
Estimated closing Balance
8460.00
Utility of the Fund: to meet the pension liabilities of retiring/retired railway employees and family pension        
Expenditure Profile 2025-2026 
Part 6: Railway Budget at a Glance
Reserve Funds
Year
Sr.
No.
Name Of Fund
Sources of transfer and Schemes financed
Opening 
Balance
Amount 
Transferred/utilised
Closing 
Balance

C
Reserve fund 3 (Development 
Fund)
Opening Balance
573.00
Transfer to the Fund
Revenue
421.00
Utilization from the Fund
Capital expenditure on passengers and railway users amenties ,labour welfare 
works, unremunerative operating improvements and safety works
1000.00
Interest accrued during the year
9.49
Estimated closing Balance
3.00
Utility of the Fund: to meet the capital expenditure on passengers and railway users amenties,labour welfare 
work, unremunerartive operating improvements and safety works.
Estimated opening Balance
3.00
Transfer to the Fund
Revenue
1041.00
Utilization from the Fund
Capital expenditure on passengers and railway users amenties, labour welfare 
works, unremunerative operating improvements and safety works
1000.00
Interest accrued during the year
0.80
Estimated closing Balance
45.00
Utility of the Fund: to meet the capital expenditure on passengers and railway users amenties,labour welfare 
work, unremunerartive operating improvements and safety works.
Expenditure Profile 2025-2026 
Part 6: Railway Budget at a Glance
Reserve Funds
Year
Sr.
No.
Name Of Fund
Sources of transfer and Schemes financed
Opening 
Balance
Amount 
Transferred/utilised
Closing 
Balance

D
Reserve fund 4 (Capital Fund)
Opening Balance
457.00
Transfer to the Fund
a Revenue
Utilization from the Fund
Repayment of capital component of lease charges on market borrowings from 
IRFC
Interest accrued during the year
15.31
Estimated closing Balance
472.00
Utility of the Fund: to meet debt servicing obligation of principal component of market borrowings from 
Indian Railway Finance Corporation (IRFC) and expenditure on work of capital nature
Estimated opening Balance
472.00
Transfer to the Fund
Revenue
Utilization from the Fund
Repayment of capital component of lease charges on market borrowings from 
IRFC
Interest accrued during the year
15.82
Estimated closing Balance
488.00
Utility of the Fund: to meet debt servicing obligation of principal component of market borrowings from 
Indian Railway Finance Corp

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