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Annexure A to the Independent Auditor's Report of even date on the Consolidated nancial
statements of Konkan Railway Corporation Limited

(Referred to in Paragraph 2 under “Report on Other Legal and Regulatory Requirements''
section of our report).

Report on Directions and Additional Directions, if any issued under section 143(5) of the
Companies Act, 2013:

The directions were issued by the Comptroller and Auditor General of India (CAG) for
FY 2018-19 and onwards. During the FY 2019-20, no changes / additions have been issued in
respect directions issued under section 143(5) of the Companies Act 2013. Further the following
directions are also hostedon the website of CAG - http://care.cag.gov.in/ policy/Directions2018-
19.pdf.

We have reported our observations on the consolidated nancial statement for FY 19-20 on the
basis of those directions.

1. Whether the company has The Company has a system There is no impact on the
system in place to process in place to process most of Accounts and Consolidated
a l l t h e a c c o u n t i n g the accounting transactions Financial Statement.
transactions through IT t h r o u g h I T s y s t e m .
s y s t e m ? I f y e s , t h e However, the inventory
implications of processing management module is not
of accounting transactions interfaced with the FA
outside IT system on the module and xed assets
integrity of the accounts register is maintained in
along with the nancial excel. However, the nal
implications, if any, may be effect is taken in the FA
stated. module through separate
accounting transaction.

2. Whether there is any During the year there is no There is no impact on the
restructuring of an existing restructuring of existing Accounts and Consolidated
loan or cases of waiver/write loan, nor cases of waiver Financial Statement.
off of debts /loans/interest and write off of debts /loan
etc. made by a lender to the or interest by the lender to
c o m p a n y d u e t o t h e t h e c o m p a n y d u e t o
company's inability to repay company's inability to repay
the loan? If yes, the nancial the loan.
impact may be stated.

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