Segment revenue and segment results include transfers between business segments. Such transfers are accounted for at the agreed transaction value and such transfers are eliminated in the consolidation of the segments.

Expenses that are directly identifiable to segments are considered for determining the segment result. Expenses, which relate to the company as a whole and are not allocable to segments, are included under unallocated corporate expenses.

Segment assets and liabilities include those directly identifiable with the respective segments. Unallocated corporate assets and liabilities represent the assets and liabilities that relate to the company as a whole and not allocable to any segment.

C Terms / Rights attached to the Equity Shares

The Company has only one class of equity shares having par value of Re 1(Rs. 10) per share. Each holder of equity shares is entitled to one vote per share.

D The shares of face value of Rs 10 each was split into shares of face value of Re 1 each