| EBR - Various forms | Type | Source | First 2 digits in Allocation- Source of finance (Capital) | Remarks | 
| EBR (P) | Public Private Partnership | Private players | 82 | Station development, Private Trains, Dedicated Freight Corridor, Private Freight Terminals, Freight Train Operator Schemes, HMRDC, PRCL etc | 
| EBR (IF) | Institutional Finance | LIC (Many more financial institutions added in coming days) | 83 | To augment Infrastructure facilities in IR with the help of Financial Institutions like LIC. through IRFC | 
| EBR (IRFC) Bonds | Indian Railway Finance Corporation | Raising funds by IRFC from Public by issuing BONDS | 84 | Financing for Rolling Stock manufacture and leased the same to Indian Railways. | 
| EBR (S) | Special | Market Borrowings (Probably) | 85 | Operated for 2020-21 FY only. Used in lieu of Capital, RSF, RRSK. Other details are yet to be known. Probably the source is Market borrowings | 
 
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