The Below Statement

'The use of below in Indian English is well worth a study', writes K S Yadurajan in the Deccan Herald.

Several railway officers have assured me that a standard opening in railway official correspondence is: ‘Dear Sir, with reference to your above see my below’.

Below can be used as a adverb: go below the deck; we saw the blue waters spread below us. But in IE we see the use of below as an attributive modifier of a noun — the below statement.

More here.