What is the full form of RRSK ?

Rashtriya Rail Suvidha Kosh Rashtriya Rail Safety Kosh Rashtriya Rail Sanraksha Kosh Rashtriya Rail Sampark Kosh

After the merger of the Railway Budget, what has been the major implication:

Railways no longer has to prepare its Annual Statement of Receipts & Expenditure The Finance Ministry prepares the Railway Budget Railways no longer have to pay dividend to the Government None of these