{"id":263,"date":"2024-05-16T11:15:36","date_gmt":"2024-05-16T11:15:36","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar24\/?page_id=263"},"modified":"2024-06-20T07:06:02","modified_gmt":"2024-06-20T07:06:02","slug":"summary-of-significant-accounting-policies-followed-by-the-company","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar24\/summary-of-significant-accounting-policies-followed-by-the-company\/","title":{"rendered":"Summary of significant accounting policies followed by the Company"},"content":{"rendered":"\n
\n\n\n\t
\n\t\t\t\t
\n\t\t\t\n\t\t\t\n\n\n Balance Sheet<\/span>\n <\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t
\n\t\t\t\t
\n\t\t\t\n\t\t\t\n\n\n\n\n\n\t\n\t\t\n\t\tNote1_Rev<\/title>\n\t\t<style>\n\t\t\tbody, div, dl, dt, dd, h1, h2, h3, h4, h5, h6, p, pre, code, blockquote {\n\tmargin:0;\n\tpadding:0;\n\tborder-width:0;\n}\nbody {\n\t-epub-hyphens:auto;\n}\ntable.Annual-Report-Main-Table {\n\tborder-collapse:collapse;\n\tborder-style:none;\n\tborder-width:0px;\n\tmargin-bottom:0px;\n\tmargin-top:0px;\n}\ntd.Annual-Report-Main-Table {\n\tborder-left-width:1px;\n\tborder-left-style:solid;\n\tborder-left-color:#000000;\n\tborder-top-width:1px;\n\tborder-top-style:solid;\n\tborder-top-color:#000000;\n\tborder-right-width:1px;\n\tborder-right-style:solid;\n\tborder-right-color:#000000;\n\tborder-bottom-width:1px;\n\tborder-bottom-style:solid;\n\tborder-bottom-color:#000000;\n\tpadding-top:4px;\n\tpadding-bottom:4px;\n\tpadding-left:4px;\n\tpadding-right:4px;\n\tvertical-align:top;\n}\ntd._R9-_-R9--00-Blank-Cell {\n\tborder-bottom-width:0px;\n\tborder-left-color:#ffffff;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:8px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:6px;\n}\ntd._R9-_-R9--05-Thickline-Black--Left- {\n\tborder-bottom-color:#808285;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:2px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:5px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:4px;\n\tvertical-align:bottom;\n}\ntd._R9-_-R9-Text {\n\tborder-bottom-color:#808285;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:1px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:1px;\n\tpadding-bottom:8px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:6px;\n\tvertical-align:middle;\n}\np._R9--Nonfinancial_-09-NF_NewHead {\n\t-epub-hyphens:none;\n\tcolor:#005dac;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.286;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9--Nonfinancial_-Note01-00Indent {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:300;\n\tline-height:1.357;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9--Nonfinancial_-Note01-00Indent_Bold {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.357;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9--Nonfinancial_-R9-NF_01Indent {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:300;\n\tline-height:1.357;\n\tmargin-bottom:19px;\n\tmargin-left:14px;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:-14px;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9--Nonfinancial_-R9-NF_02Indent {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:300;\n\tline-height:1.357;\n\tmargin-bottom:19px;\n\tmargin-left:40px;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:-40px;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9--Nonfinancial_-R9-NF_05Indent {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:300;\n\tline-height:1.143;\n\tmargin-bottom:19px;\n\tmargin-left:71px;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:-43px;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9-_-R9-Main_Head_Color {\n\t-epub-hyphens:none;\n\tcolor:#005dac;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:20px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1;\n\tmargin-bottom:10px;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9-_-R9-Text {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:300;\n\tline-height:1.143;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._R9-_-R9-Thickline-Black--Left- {\n\t-epub-hyphens:none;\n\tcolor:#000000;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.357;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\nspan.Bold-Text {\n\tfont-family:Poppins, sans-serif;\n\tfont-style:normal;\n\tfont-weight:bold;\n}\nspan.Bullet {\n\tcolor:#005dac;\n\tfont-family:\"Poppins Black\", sans-serif;\n\tfont-size:16px;\n\tfont-style:normal;\n\tfont-weight:900;\n}\nspan.italics {\n\tfont-family:Poppins, sans-serif;\n\tfont-style:italic;\n\tfont-weight:normal;\n}\nspan.plain-Text {\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-style:normal;\n\tfont-weight:300;\n}\ntd.CellOverride-1 {\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-2 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-3 {\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:0px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-4 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:0px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-5 {\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-6 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-7 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-8 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-9 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-10 {\n\tborder-bottom-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-11 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-12 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-13 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-14 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-15 {\n\tborder-left-color:#005dac;\n\tborder-top-color:#005dac;\n}\ntd.CellOverride-16 {\n\tborder-right-color:#005dac;\n}\ntd.CellOverride-17 {\n\tborder-left-color:#005dac;\n\tborder-right-color:#005dac;\n\tborder-top-color:#005dac;\n}\ntd.CellOverride-18 {\n\tborder-left-width:0px;\n}\ntd.CellOverride-19 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-20 {\n\tborder-bottom-color:#005dac;\n}\ntd.CellOverride-21 {\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-22 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-23 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-24 {\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-25 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-26 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-27 {\n\tborder-left-color:#005dac;\n}\ntd.CellOverride-28 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-29 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-30 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-31 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:10px;\n}\ntd.CellOverride-32 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-33 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-34 {\n\tborder-bottom-width:0px;\n\tborder-left-color:#005dac;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\ntd.CellOverride-35 {\n\tborder-bottom-width:0px;\n\tborder-left-width:0px;\n\tborder-right-width:0px;\n\tborder-top-color:#005dac;\n\tborder-top-width:0px;\n\tpadding-bottom:10px;\n\tpadding-left:0px;\n\tpadding-right:0px;\n\tpadding-top:0px;\n}\np.ParaOverride-1 {\n\tmargin-bottom:0px;\n\tmargin-left:0px;\n\ttext-indent:0px;\n}\np.ParaOverride-2 {\n\tmargin-left:0px;\n\ttext-indent:0px;\n}\np.ParaOverride-3 {\n\tmargin-bottom:4px;\n}\ntd._idGenCellOverride-1 {\n\tborder-right-color:#005dac;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-2 {\n\tborder-bottom-color:#005dac;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:0px;\n\tborder-right-color:#005dac;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-3 {\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-4 {\n\tborder-left-color:#ffffff;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n}\ntd._idGenCellOverride-5 {\n\tborder-left-color:#005dac;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n}\ntd._idGenCellOverride-6 {\n\tborder-bottom-color:#808285;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:1px;\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ntd._idGenCellOverride-7 {\n\tborder-left-color:#ffffff;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-8 {\n\tborder-bottom-color:#808285;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:1px;\n\tborder-left-color:#ffffff;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ntd._idGenCellOverride-9 {\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-10 {\n\tborder-left-color:#000000;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n}\ntd._idGenCellOverride-11 {\n\tborder-left-color:#ffffff;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-12 {\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ntd._idGenCellOverride-13 {\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n}\ntd._idGenCellOverride-14 {\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:1px;\n}\ntd._idGenCellOverride-15 {\n\tborder-bottom-color:#808285;\n\tborder-bottom-style:solid;\n\tborder-bottom-width:1px;\n\tborder-left-color:#ffffff;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n\tborder-top-color:#808285;\n\tborder-top-style:solid;\n\tborder-top-width:2px;\n}\ntd._idGenCellOverride-16 {\n\tborder-left-color:#000000;\n\tborder-left-style:solid;\n\tborder-left-width:0px;\n\tborder-right-color:#ffffff;\n\tborder-right-style:solid;\n\tborder-right-width:0px;\n}\ncol._idGenTableRowColumn-1 {\n\twidth:30px;\n}\ncol._idGenTableRowColumn-2 {\n\twidth:269px;\n}\ncol._idGenTableRowColumn-3 {\n\twidth:10px;\n}\ncol._idGenTableRowColumn-4 {\n\twidth:321px;\n}\ntr._idGenTableRowColumn-5 {\n\tmin-height:31px;\n}\ntr._idGenTableRowColumn-6 {\n\tmin-height:25px;\n}\ntr._idGenTableRowColumn-7 {\n\tmin-height:82px;\n}\ntr._idGenTableRowColumn-8 {\n\tmin-height:63px;\n}\ntr._idGenTableRowColumn-9 {\n\tmin-height:44px;\n}\ntr._idGenTableRowColumn-10 {\n\tmin-height:120px;\n}\ntr._idGenTableRowColumn-11 {\n\tmin-height:177px;\n}\ntr._idGenTableRowColumn-12 {\n\tmin-height:15px;\n}\ntr._idGenTableRowColumn-13 {\n\tmin-height:27px;\n}\ntr._idGenTableRowColumn-14 {\n\tmin-height:101px;\n}\ntr._idGenTableRowColumn-15 {\n\tmin-height:158px;\n}\ntr._idGenTableRowColumn-16 {\n\tmin-height:139px;\n}\ntr._idGenTableRowColumn-17 {\n\tmin-height:29px;\n}\ncol._idGenTableRowColumn-18 {\n\twidth:600px;\n}\ntr._idGenTableRowColumn-19 {\n\tmin-height:73px;\n}\ncol._idGenTableRowColumn-20 {\n\twidth:200px;\n}\ncol._idGenTableRowColumn-21 {\n\twidth:210px;\n}\ntr._idGenTableRowColumn-22 {\n\tmin-height:35px;\n}\ntr._idGenTableRowColumn-23 {\n\tmin-height:54px;\n}\ncol._idGenTableRowColumn-24 {\n\twidth:630px;\n}\ntr._idGenTableRowColumn-25 {\n\tmin-height:196px;\n}\ntr._idGenTableRowColumn-26 {\n\tmin-height:215px;\n}\ntr._idGenTableRowColumn-27 {\n\tmin-height:253px;\n}\ncol._idGenTableRowColumn-28 {\n\twidth:690px;\n}\ndiv._idGenObjectStyleOverride-1 {\n\tborder-width:0px;\n}\n\n\t\t<\/style>\n\t<\/head>\n\t<body id=\"Note1_Rev\">\n\t\t<div id=\"_idContainer000\" class=\"_idGenObjectStyleOverride-1\">\n\t\t\t<table id=\"table001\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-4\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Main_Head_Color\">1  Summary of material accounting policies followed by the Company<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Statement of compliance and basis of preparation<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">These standalone financial statements have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under section 133 of the Companies Act, 2013 (\u2018the Act\u2019) read together with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time and other relevant provisions of the Act, on an accrual basis.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The financial statements have been prepared on a historical cost basis, except for certain financial assets and financial liabilities (including derivative instruments) that are measured at fair value (refer accounting policy on financial instruments for details).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The financial statements are presented in INR, which is also the Company\u2019s functional currency and all values are rounded to the nearest crore (INR 0,000,000), except when otherwise indicated.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">All assets and liabilities, other than deferred tax assets and liabilities, have been classified as current or non-current as per the Company\u2019s normal operating cycle and other criteria set out in the Schedule III (Division II) to the Act. Deferred tax assets and liabilities are classified as non-current assets and liabilities. Based on the nature of products and the time between the acquisition of assets for processing and their realisation in cash and cash equivalents, the Company has ascertained its operating cycle as 12 months for current and non-current classification of assets and liabilities.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Material accounting policies<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">This note provides a list of the material accounting policies adopted in the preparation of these financial statements. These policies have been consistently applied to all the years presented, unless otherwise stated.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">1<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Use of estimates, judgments and assumptions<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-11\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The preparation of the Company\u2019s financial statements requires the management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, and the disclosure of contingent liabilities. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised and in any future periods affected. In particular, information about significant areas of estimation uncertainty and critical judgments in applying accounting policies that have the most significant effect on the amounts recognised in the financial statements is included in the following notes and in the relevant notes together with information about basis of calculation for each affected line item in the financial statements:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-12\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">Valuation of investments [Refer note 1.6 and note 32]\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-12\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">b)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">Derivative instruments [Refer note 1.7]\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-12\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">c)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">Revenue and trade receivables [Refer note 1.2, note 10 and note 23]\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-12\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">d)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-1\">Provisions and Contingent liabilities [Refer note 1.13, note 16 and note 35]\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-12\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-2\">e)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-4\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_01Indent ParaOverride-2\">Residual value and useful life of property, plant and equipment, intangible assets [Refer note 1.3]\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">2<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Revenue from contracts with customers<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Revenue is recognised when control of goods (vehicles or parts) and services have been transferred to the customer; at an amount that reflects the consideration which the Company expects to be entitled in exchange for those goods or services. Amounts disclosed as revenue are net of goods and service tax (GST).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Sale of Goods (vehicles or parts)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company has determined that our customers from the sale of goods are generally dealers and distributors. Transfer of control, and therefore revenue recognition, generally corresponds to the date when the goods are released to the carrier responsible for transporting them to the customer in the following manner:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Domestic sales are recognised at the time of dispatch from the point of sale;<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Export sales are recognised on the date when shipped on board as per terms of sale and are initially recorded at the relevant exchange rates prevailing on the date of the transaction<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Revenue towards satisfaction of a performance obligation is measured at the amount of transaction price (net of variable consideration and consideration payable to customers) allocated to that performance obligation. In determining the transaction price for the sale of goods, the Company considers the effects of variable consideration, consideration payable to the customer and the existence of significant financing components (if any).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"italics\">Variable consideration<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-15\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">If the consideration in a contract includes a variable amount (like volume rebates\/incentives, cash discounts, subventions etc.), the Company estimates the amount of consideration to which it will be entitled in exchange for transferring the goods to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the associated uncertainty with the variable consideration is subsequently resolved. The estimate of variable consideration for expected future volume rebates\/incentives, cash discounts, subventions etc. are made on the most likely amount method.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"italics\">Consideration payable to the customer<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Consideration payable to a customer includes cash amounts that the Company pays, or expects to pay, to the customer.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"italics\">Financing component<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Generally, the Company receives short-term advances from its customers. The Company applies the practical expedient for short-term advances received from customers. That is, the promised amount of consideration is not adjusted for the effects of a significant financing component if the period between the transfer of the promised good or service and the payment is one year or less. In cases where the Company does not receive short-term advances from its customers, the terms of contract with customers do not contain any express or implied payment terms which would indicate the existence of a significant financing component.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"italics\">Principal versus agent consideration in respect of freight<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company, on behalf of its customers (dealers and distributors), dispatches goods to agreed locations for an agreed fee. The Company has determined that the performance obligation of the Company is to arrange for those goods and services (Company is an agent) to the customers and hence the amount charged to the customer offset by freight charges paid to the freight service providers is shown as revenue and disclosed as other operating income or other operating expenses, depending upon the results of the offsetting.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Contract balances<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"italics\">Trade receivables<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">A receivable represents the Company\u2019s right to an amount of consideration that is unconditional (i.e., only the passage of time is required before payment of the consideration is due).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"italics\">Contract liabilities<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\"><span class=\"plain-Text\">Advance received from customers<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">A contract liability is the obligation to transfer goods to a customer for which the Company has received consideration (or an amount of consideration is due) from the customer. If a customer pays consideration before the Company transfers goods or services to the customer, a contract liability is recognised when the payment is received, or the payment is due (whichever is earlier). Contract liabilities are recognised as revenue when the Company performs under the contract.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Other operating revenue<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Interest charged to dealers for payment beyond due date and Royalty income is recognised on accrual basis in accordance with the substance of their relevant agreements. In respect of Government Grants recognised as Other operating revenue, refer to accounting policy no. 15 \u2018Government Grants\u2019<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">3<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"7\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Property, plant and equipment and depreciation\/amortisation<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">A.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Property, plant and equipment<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">i)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Capital work in progress is stated at cost, net of accumulated impairment loss, if any. Property, plant and equipment except land are carried at historical cost of acquisition, construction or manufacturing, as the case may be, less accumulated depreciation and amortisation. Freehold land is carried at cost of acquisition.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-15\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Cost represents all expenses directly attributable to bringing the asset to its working condition capable of operating in the manner intended. Such cost includes the cost of replacing part of the plant and equipment, if the recognition criteria are met. When significant parts of plant and equipment are required to be replaced at intervals, the Company depreciates them separately based on their specific useful lives. Likewise, when a major inspection is performed, its cost is recognised in the carrying amount of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognised in the Statement of Profit and Loss as incurred.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Costs incurred to manufacture\/construct property, plant and equipment are reduced from the total expense under the head \u2018Expenses, included in above items, capitalised\u2019 in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iv)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Land and buildings acquired\/constructed, not intended to be used in the operations of the Company and held for earning long-term rental yields or for capital appreciation or both, and that is not occupied by the Company, are categorised as investment property.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">v)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">An item of property, plant and equipment and any significant part initially recognised is derecognised upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the Statement of Profit and Loss when the asset is derecognised.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">vi)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted prospectively, if appropriate.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">B.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Depreciation and amortisation methods, estimated useful lives and residual value<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">(a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Leasehold land<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Premium on leasehold land is amortised over the period of lease.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">(b)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Other tangible assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">i.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">a.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Depreciation is provided on a pro-rata basis on straight-line method to allocate the cost, net of residual value over the estimated useful lives of the assets.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-10 _idGenCellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The estimated useful lives are as follows:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-14 _idGenCellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--05-Thickline-Black--Left- CellOverride-15 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Left-\" lang=\"en-GB\">Asset class<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell CellOverride-16 _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--05-Thickline-Black--Left- CellOverride-17 _idGenCellOverride-5\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Left-\" lang=\"en-GB\">Useful life<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11 _idGenCellOverride-3\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell CellOverride-18 _idGenCellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">   <\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell CellOverride-16 _idGenCellOverride-8\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Buildings<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">03-60 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Water pumps, reservoirs and mains<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">05-15 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Plant and machinery<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">10-15 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Computers and IT Equipment<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">03-06 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Dies and Moulds<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">03-08 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Electric installations<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">10 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Factory equipment\u2019s<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">08-15 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Furniture<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">10 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Office equipment<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">05-13 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Electric fittings<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">10 Years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-17\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-13\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-19 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\" lang=\"en-GB\">Vehicles<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell CellOverride-20 _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text CellOverride-16 _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text ParaOverride-3\" lang=\"en-GB\">03-10 Years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<table id=\"table002\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-18\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-19\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-21\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-22\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-22\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-22\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-22\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">b.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-23\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Where a significant component (in terms of cost) of an asset has an estimated economic useful life shorter than that of its corresponding asset, the component is depreciated over its shorter life.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">c.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company, based on technical assessment made by technical expert and Management estimate, depreciates certain items of property, plant and equipment over estimated useful lives which are different from the useful life prescribed in Schedule II to the Companies Act, 2013. The Management believes that these estimated useful lives are realistic and reflect fair approximation of the period over which the assets are likely to be used.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ii.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Assets which are depreciated over useful life\/residual value different than those indicated by Schedule II are as under:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<table id=\"table003\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-20\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-20\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-3\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-21\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-22\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-24\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-26 _idGenCellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--05-Thickline-Black--Left- CellOverride-27 _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Left-\" lang=\"en-GB\">Asset class<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--05-Thickline-Black--Left- _idGenCellOverride-12\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Left-\" lang=\"en-GB\">As per Schedule II<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-11\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--05-Thickline-Black--Left- _idGenCellOverride-13\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Thickline-Black--Left-\" lang=\"en-GB\">Useful life<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-22\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-24\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-28 _idGenCellOverride-14\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-6\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-15\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">   <\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-8\" \/>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-22\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-24\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-28 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Aircraft<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-16\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">20 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">10 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-22\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-24\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-28 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">PDC Dies<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-16\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">8 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">3 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-22\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-24\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-25\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-28 _idGenCellOverride-9\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-3\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">Factory equipment<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-16\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">15 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9--00-Blank-Cell _idGenCellOverride-4\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table _R9-_-R9-Text _idGenCellOverride-10\">\n\t\t\t\t\t\t\t<p class=\"_R9-_-R9-Text\" lang=\"en-GB\">10 years<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-23\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-29\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-30\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-30\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-30\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iii.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-31\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Depreciation on additions is being provided on pro rata basis from the date of such month of such additions.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-32\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-33\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-33\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-33\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iv.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-12\" colspan=\"5\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Depreciation on assets sold, discarded or demolished during the year is being provided up to the month in which such assets are sold, discarded or demolished.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<table id=\"table004\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-24\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-34\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">4<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-35\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Intangible assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-15\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication that the intangible asset may be impaired. The amortisation period and the amortisation method for an intangible asset with a finite useful life are reviewed at least at the end of each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are considered to modify the amortisation period or method, as appropriate, and are treated as changes in accounting estimates. The amortisation expense on intangible assets with finite lives is recognised in the Statement of Profit and Loss unless such expenditure forms part of carrying value of another asset.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">A.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Technical know-how acquired<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Technical know-how acquired is stated at acquisition cost less accumulated amortisation and impairment losses, if any. Acquired technical know-how is amortised equally over a period of estimated useful life.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">An intangible asset is derecognised upon disposal (i.e., at the date the recipient obtains control) or when no future economic benefits are expected from its use or disposal. Any gain or loss arising upon derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the Statement of Profit and Loss when the asset is derecognised.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">B.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Technical know-how developed by the Company<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">i)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Expenditure incurred by the Company on development of know-how researched, is recognised as an intangible asset, if and only if the future economic benefits attributable to the use of such know-how are probable to flow to the Company and the costs\/expenditure can be measured reliably.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Costs incurred to develop an intangible asset are reduced from total expenses and disclosed under the head \u2018Expenses, included in above items, capitalised\u2019 in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The cost of technical know-how developed is amortised equally over its estimated useful life i.e. generally three years from the date of commencement of commercial production.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bold-Text\">C.<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bold-Text\">Research and development costs<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Expenditure on research and development activities is recognised as an expense in the period in which it is incurred unless the recognition criteria are met. Research costs are expensed as incurred. Development expenditures on an individual project are recognised as an intangible asset when the Company can demonstrate:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The technical feasibility of completing the intangible asset so that the asset will be available for use or sale<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Its intention to complete and its ability and intention to use or sell the asset<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">How the asset will generate future economic benefits<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The availability of resources to complete the asset<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The ability to measure reliably the expenditure during development<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Following initial recognition of the development expenditure as an asset, the asset is carried at cost less any accumulated amortisation and accumulated impairment losses. Amortisation of the asset begins when development is complete, and the asset is available for use. It is amortised over the period of expected future benefit. Amortisation expense is recognised in the Statement of Profit and Loss unless such expenditure forms part of carrying value of another asset.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">During the period of development, the asset is tested for impairment annually.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">5<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Investment property<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Property which is held for long-term rental yields or for capital appreciation or both, and that is not occupied by the Company, is classified as investment property. Investment property is measured initially at its cost, including related transaction costs. Subsequent expenditure is capitalised to the asset\u2019s carrying amount only when it is probable that future economic benefits associated with the expenditure will flow to the Company and the cost of the item can be measured reliably. Repairs and maintenance costs are expensed when incurred.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Depreciation on investment property is provided on a pro rata basis on straight line method over the estimated useful lives. Useful life of assets, as assessed by the Management, corresponds to those prescribed by Schedule II- Part \u2018C\u2019 of the Companies Act, 2013.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Investment properties are derecognised either when they have been disposed of or when they are permanently withdrawn from use and no future economic benefit is expected from their disposal. The difference between the net disposal proceeds and the carrying amount of the asset is recognised in Statement of Profit and Loss in the period of derecognition.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">6<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Investments, financial assets and financial liabilities<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">A.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Investment in subsidiaries and associate<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Interest in subsidiaries and associate are recognised at cost less impairment (if any). Cost represents amount paid for acquisition of the said investments.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company assesses at the end of each reporting period, if there are any indications that the said investments may be impaired. If so, the Company estimates the recoverable value\/amount of the investment and provides for impairment, if any i.e. the deficit in the recoverable value over cost.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">B.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Other investments and financial assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">i.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Classification<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The company classifies its financial assets at initial recognition in the following measurement categories:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">those to be measured subsequently at fair value (either through other comprehensive income, or through profit or loss), and<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">those to be measured at amortised cost.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The classification is done depending upon the Company\u2019s business model for managing the financial assets and the contractual terms of the cash flows.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For assets classified as \u2018measured at fair value\u2019, gains and losses will either be recorded in profit or loss or other comprehensive income, as elected. For assets classified as \u2018measured at amortised cost\u2019, this will depend on the business model and contractual terms of the cash flows.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">ii.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Measurement<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Initial Measurement<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Financial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through other comprehensive income (FVTOCI), or fair value through profit or loss (FVTPL). The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow characteristics and the Company\u2019s business model for managing them.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">At initial recognition, the Company measures a financial asset at its fair value including, in the case of \u2018a financial asset not at FVTPL\u2019, transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at \u2018FVTPL\u2019 are expensed in the Statement of Profit and Loss, when incurred.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Trade receivables that do not contain a significant financing component or for which the Company has applied the practical expedient are measured at the transaction price determined under Ind AS 115. Refer accounting policy no.2 \u2018Revenue from contracts with customers\u2019.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For a financial asset to be classified and subsequently measured at amortised cost or FVTOCI (excluding equity instruments which are measured at FVTOCI), it needs to give rise to cash flows that are \u2018solely payments of principal and interest (SPPI)\u2019 on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed at an instrument level. Financial assets with cash flows that are not SPPI are classified and measured at FVTPL, irrespective of the business model.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company\u2019s business model for managing financial assets refers to how it manages its financial assets to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Subsequent Measurement<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Subsequent measurement of financial assets depends on the Company\u2019s business model for managing the financial asset and the cash flow characteristics of the financial asset. There are three measurement categories into which the Company classifies its financial instruments:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Subsequently measured at amortised cost:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">A \u2018debt instrument\u2019 is measured at the amortised cost if both the following conditions are met:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The asset is held within a business model whose objective is to hold assets for collecting contractual cash flows, and<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">b)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Contractual terms of the asset give rise on specified dates to cash flows that are solely payments of principal and interest (SPPI) on the principal amount outstanding.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Financial assets that are held for collection of contractual cash flows where those cash flows represent SPPI are measured at amortised cost e.g. debentures, bonds, fixed maturity plans, trade receivables etc.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-25\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">This category is the most relevant to the Company. After initial measurement, such financial assets are subsequently measured at amortised cost using the effective interest rate (EIR) method. Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. Interest income from trade receivables is included in other operating income in the Statement of Profit and Loss; whilst interest income from the remaining financial assets is included in other income in the Statement of Profit and Loss. The losses arising from impairment are recognised in the Statement of Profit and Loss. A gain or loss on a financial asset that is subsequently measured at amortised cost is recognised in the Statement of Profit and Loss when the asset is derecognised or impaired.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">In case of fixed maturity plans (FMP), they are measured at amortised cost, if the Company intends to hold the FMPs to maturity. Further, the Company applies amortised cost for those FMPs where the Company is able to demonstrate that the underlying instruments in the portfolio would fulfill the SPPI test and the churn in the underlying portfolio is negligible. These conditions are assessed at each balance sheet date. If these conditions are not fulfilled, then FMPs are valued at FVTPL.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-26\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company intends to hold its investment in open ended target maturity funds (i.e. exchange traded funds\/ETF) till maturity. It may be noted that these funds have a pre-determined maturity date. These funds follow a passive buy and hold strategy; in which the existing underlying investment bonds are expected to be held till maturity unless sold for meeting redemptions or rebalancing requirements as stated in the scheme document. In our view, such strategy mitigates intermittent price volatility in open ended target maturity funds\u2019 underlying investments; and investors who remain invested until maturity are expected to mitigate the market\/volatility risk to a large extent. These funds can invest only in plain vanilla INR bonds with fixed coupon and maturity; and cannot invest in floating rate bonds. Based on this, the Company believes that the investments in open ended target maturity funds meet the requirements of SPPI test as per the requirements of Ind AS 109.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Subsequently measured at FVTOCI:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">All equity investments in scope of Ind AS 109 are measured at fair value. Equity instruments which are held for trading, if any, are classified as at FVTPL. For all other equity instruments, the Company may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value. The Company makes such election on an instrument-by-instrument basis. The classification is made on initial recognition and is irrevocable.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Equity instruments included within the FVTOCI category are measured initially as well as at each reporting date at fair value. Fair value movements are recognised in the other comprehensive income (OCI). If the Company decides to classify an equity instrument as at FVTOCI, then all fair value changes on the instrument, excluding dividends, are recognised in OCI. There is no recycling of the amounts from OCI to Statement of Profit and Loss, even on sale of investment. However, the Company may transfer the cumulative gain or loss within equity.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Subsequently measured at FVTPL:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Financial assets that do not meet the criteria for amortised cost and FVTOCI are measured at fair value through profit or loss e.g. investments in mutual funds. A gain or loss on a financial asset that is subsequently measured at fair value through profit or loss is recognised in profit or loss and presented net in the Statement of Profit and Loss within other gains\/(losses) in the period in which it arises.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Debt instruments included within the FVTPL category are measured at fair value with all changes recognised in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">iii.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Impairment of financial assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company assesses on a forward-looking basis, the expected credit losses associated with its financial assets carried at amortised cost for e.g., debt securities, deposits, trade receivables and bank balances. The impairment methodology applied depends on whether there has been a significant increase in credit risk and if so, assess the need to provide for the same in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company follows \u2018simplified approach\u2019 for recognition of impairment loss allowance on trade receivables. The application of simplified approach does not require the Company to track changes in credit risk. Rather, it recognises impairment loss allowance based on lifetime expected credit losses (ECL) at each reporting date, right from its initial recognition.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">In respect of other financial assets (eg.: debt securities, deposits, bank balances etc), the Company generally invests in instruments with high credit rating and consequently low credit risk. In the unlikely event that the credit risk increases significantly from inception of investment, lifetime ECL is used for recognising impairment loss on such assets.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Lifetime ECL are the expected credit losses resulting from all possible default events over the expected life of a financial instrument.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ECL is the difference between all contractual cash flows that are due to the Company in accordance with the contract and all the cash flows that the entity expects to receive (i.e., all cash shortfalls), discounted at the original EIR. When estimating the cash flows, an entity is required to consider all contractual terms of the financial instrument over the expected life of the financial instrument.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ECL impairment loss allowance (or reversal) recognised during the period is recognised as income\/expense in the Statement of Profit and Loss. This amount is reflected under the head \u2018other expenses\u2019 in the Statement of Profit and Loss. The Balance Sheet presentation for various financial instruments is described below:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Financial assets measured at amortised cost and trade receivables: ECL is presented as an allowance, i.e., as an integral part of the measurement of those assets in the Balance Sheet. The allowance reduces the net carrying amount. Until the asset meets write-off criteria, the Company does not reduce impairment allowance from the gross carrying amount.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For assessing increase in credit risk and impairment loss, the Company combines financial instruments based on shared credit risk characteristics with the objective of facilitating an analysis that is designed to enable significant increases in credit risk to be identified on a timely basis.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For debt instruments at fair value through OCI, the Company applies the low credit risk simplification. At every reporting date, the Company evaluates whether the debt instrument is considered to have low credit risk using all reasonable and supportable information that is available without undue cost or effort. In making that evaluation, the Company reassesses the internal credit rating of the debt instrument.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">However, in certain cases, the Company may also consider a financial asset to be in default when internal or external information indicates that the Company is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Company. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">iv.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Derecognition of financial assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">A financial asset is derecognised only when Company has transferred the rights to receive cash flows from the financial asset or the rights to receive cash flows from the financial asset have expired. Where the entity has transferred an asset, the Company evaluates whether it has transferred substantially all risks and rewards of ownership of the financial asset. In such cases, the financial asset is derecognised.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">v.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Reclassification of financial assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-27\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company determines classification of financial assets and liabilities on initial recognition. After initial recognition, no reclassification is made for financial assets which are equity instruments and financial liabilities. For financial assets which are debt instruments, a reclassification is made only if there is a change in the business model for managing those assets. Changes to the business model are expected to be infrequent. The Company\u2019s senior management determines change in the business model as a result of external or internal changes which are significant to the Company\u2019s operations. Such changes are evident to external parties. A change in the business model occurs when the Company either begins or ceases to perform an activity that is significant to its operations. If the Company reclassifies financial assets, it applies the reclassification prospectively from the reclassification date which is the first day of the immediately next reporting period following the change in business model. The Company does not restate any previously recognised gains, losses (including impairment gains or losses) or interest.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company applies amortised cost, where it has ability to demonstrate that the underlying instruments in the portfolio fulfill the solely payments of principal and interest (\u2018SPPI\u2019) test and the churn in the portfolio is negligible.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-5\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">C.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Financial liabilities<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and borrowings, payables, as appropriate. All financial liabilities are recognised initially at fair value and, in the case of borrowings in nature of bank overdrafts\/credit facilities and payables, net of directly attributable transaction costs.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company\u2019s financial liabilities includes trade and other payables, borrowings in nature of bank overdrafts\/credit facilities. For purposes of subsequent measurement, financial liabilities are classified at amortised cost.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">7<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Derivative and hedging activities<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company uses derivative financial instruments such as range forward and par forward currency contracts to hedge its foreign currency risks. Such derivative instruments are initially recognised at fair value on the date at which the derivative contract is entered and are subsequently re-measured at fair value as at the end of each reporting period. The accounting for subsequent changes in fair value depends on whether the derivative is designated as a hedging instrument, and if so, the nature of the item being hedged, and the type of hedge relationship designated.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company documents its risk management objectives and strategy for undertaking various hedge transactions. In terms thereof, the Company designates their derivatives as hedges of foreign exchange risks associated with the cash flow of highly probable forecast transactions (viz. export sales).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The full fair value of a hedging derivative is classified as a non-current asset or liability when the remaining maturity of the hedged item is more than 12 months; it is classified as a current asset or liability when the remaining maturity of the hedged item is less than or equal to 12 months.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Cash flow hedges that qualify for hedge accounting \u2013<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognised in the other comprehensive income in cash flow hedging reserve within equity, limited to the cumulative change in fair value of the hedged item on a present value basis from the inception of the hedge. The gain or loss relating to the ineffective portion is recognised immediately in the Statement of Profit and Loss, within other gains\/(losses).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For hedge accounting, hedges are classified as Cash flow hedges when hedging the exposure to variability in cash flows that is either attributable to a risk associated with a recognised asset or liability or a highly probable forecast transaction or the foreign currency risk in an unrecognised firm commitment.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">When forward contracts are used to hedge forecast transactions, the Company designates them in entirety as the hedging instrument. Any gains or losses arising from changes in the fair value for the effective portion of cash flow hedges is recognised in OCI and later reclassified to profit or loss when the hedge item affects profit or loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Where option contracts are used to hedge forecast transactions, the Company designates intrinsic value of the option contract as hedging instrument.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Gains or losses relating to the effective portion of the change in intrinsic value of the option contract are recognised in the \u2018Cash flow hedging reserve\u2019 within equity. The changes in time value of the option contracts that relate to the hedged items are recognised through other comprehensive income in \u2018Costs of hedging reserve\u2019 within equity.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">When a hedging instrument expires, or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in equity at that time is recognised in the Statement of Profit and Loss. When a forecast transaction is no longer expected to occur, the cumulative gain or loss that was reported in equity is immediately transferred to the Statement of Profit and Loss. When a hedging instrument is unexercised and expires, the cumulative gain or loss is reversed within equity with the corresponding effect to the hedge receivable\/payable.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">If the hedge ratio for risk management is no longer optimal, but risk management objectives remain unchanged and hedge continues to qualify for hedge accounting, the hedge relationships are re-balanced so that the hedge ratio aligns. Consequently, hedge ineffectiveness is computed and accounted for in the Statement of Profit and Loss immediately.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">8<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Impairment of non-financial assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-25\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less cost of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or group of assets (cash-generating units). Impairment loss of non-financial assets, if any are recognised in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">9<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"4\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Foreign currency transactions<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">i)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Items included in the financial statements are measured using the currency of the primary economic environment in which the Company operates (\u2018the functional currency\u2019).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">On initial recognition, all foreign currency transactions are recorded at the foreign exchange rate on the date of the transaction.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Monetary assets and liabilities in foreign currency outstanding at the close of the financial year are revalorised at the appropriate exchange rates prevailing at the close of the year.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iv)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The gain or loss on decrease\/increase in reporting currency due to fluctuations in foreign exchange rates, in case of monetary assets and liabilities in foreign currency, are recognised in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">v)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Fixed assets purchased at liaison offices in foreign exchange are recorded at their historical cost computed with reference to the average rate of foreign exchange remitted to the liaison office.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">vi)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates of the initial transactions.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">vii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"3\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">In determining the spot exchange rate to use on initial recognition of the related asset, expense or income (or part of it) on the derecognition of a non-monetary asset or non-monetary liability relating to advance consideration, the date of the transaction is the date on which the Company initially recognises the non-monetary asset or non-monetary liability arising from the advance consideration. If there are multiple payments or receipts in advance, the Company determines the transaction date for each payment or receipt of advance consideration.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<table id=\"table005\" class=\"Annual-Report-Main-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-28\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-34\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">10<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-35\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Inventories<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Cost of inventories have been computed to include all costs of purchases (including materials), cost of conversion and other costs incurred in bringing the inventories to their present location and condition.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">i)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Finished stocks of vehicles and auto spare parts and stocks of work-in-progress are valued at cost of manufacturing or net realisable value whichever is lower. Cost is calculated on a weighted average basis.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">ii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Stores, packing materials and tools which does not meet the recognition criteria of property, plant and equipment are valued at cost arrived at on a weighted average basis or net realisable value, whichever is lower.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iii)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Raw materials and components are valued at cost arrived at on a weighted average basis or net realisable value, whichever is lower.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">iv)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Inventory of machinery spares and maintenance materials not being material are expensed in the year of purchase.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">v)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Goods in transit are stated at actual cost incurred up to the date of Balance Sheet.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Net realisable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and the estimated costs necessary to make the sale.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">11<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Employee benefits<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Privilege leave entitlements<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Privilege leave entitlements are recognised as a liability, in the calendar year of rendering of service, as per the rules of the Company. As accumulated leave can be availed and\/or encashed at any time during the tenure of employment, subject to terms and conditions of the scheme, the accumulated leave, which is expected to be utilised within the next 12 months, is treated as short-term employee benefit. The Company measures the expected cost of such absences as the additional amount that it expects to pay as a result of the unused entitlement that has accumulated at the reporting date.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">They are therefore measured at the present value of expected future payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit method. The benefits are discounted using the market yields at the end of the reporting period that have terms approximating to the terms of the related obligation. Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognised in Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">b)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Gratuity<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Payment for present liability of future payment of gratuity is being made to approved gratuity fund, which fully covers the same under Cash Accumulation Policy and Debt fund of the Life Insurance Corporation of India (LIC) and Bajaj Allianz Life Insurance Company Ltd. (BALIC). However, any deficit in plan assets managed by LIC and BALIC as compared to the liability based on an independent actuarial valuation is recognised as a liability.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The liability or asset recognised in the Balance Sheet in respect of defined benefit gratuity plans is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by actuaries using the projected unit credit method in conformity with the principles and manner of computation specified in Ind AS 19.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Remeasurements, comprising of actuarial gains and losses, the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability and the return on plan assets (excluding amounts included in net interest on the net defined benefit liability), are recognised immediately in the Balance Sheet with a corresponding debit or credit to retained earnings through OCI in the period in which they occur. Remeasurements are not reclassified to profit or loss in subsequent periods.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of plan assets. This cost is included in employee benefit expense in the Statement of Profit and Loss.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-R9-NF_02Indent\"><span class=\"Bold-Text\">c)<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bold-Text\">Provident fund contributions<\/span> are made to Company\u2019s Provident Fund Trust. The contributions are accounted for as defined benefit plans and the contributions are recognised as employee benefit expense when an employee renders the related service. Deficits, if any, of the fund as compared to liability based on an independent actuarial valuation is to be additionally contributed by the Company and hence recognised as a liability.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">12<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Taxation<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities, in accordance with the Income Tax Act, 1961; and the Income Computation and Disclosure Standards prescribed therein. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted, at the reporting date.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">b)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Current income tax relating to items recognised outside profit or loss is recognised outside profit or loss (either in other comprehensive income or in equity). Current tax items are recognised in correlation to the underlying transaction either in OCI or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">c)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Deferred tax is provided using the liability method on temporary differences arising between the tax base of assets and liabilities and their carrying amounts in the financial statements. Deferred tax is determined using tax rates that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Deferred tax assets are recognised for all deductible temporary differences and unused tax losses only if it is probable that future taxable amounts will be available to utilise those temporary differences.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company offsets deferred tax assets and deferred tax liabilities if and only if it has a legally enforceable right to set off current tax assets and current tax liabilities and the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">13<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Provisions and contingent liabilities<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company creates a provision when there is present obligation as a result of past events and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is a possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When the likelihood of outflow of resources is remote, no provision or disclosure is made.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">14<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Leases including investment properties<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">As a lessee<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Short-term leases and leases of low value assets<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company applies the short-term lease recognition exemption to its short-term leases of office spaces and certain equipment (i.e., those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognised as expense on a straight-line basis over the lease term.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">As a lessor<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Leases in which the Company does not transfer substantially all the risks and rewards incidental to ownership of an asset are classified as operating leases. Rental income arising is accounted for on a straight-line basis over the lease terms. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised over the lease term on the same basis as rental income<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">15<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Government grant and Incentives<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Grants from the Government are recognised at their fair value where there is a reasonable assurance that the grant will be received, and the Company will comply with all attached conditions.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Government grants relating to income are deferred and recognised in the profit or loss over the period necessary to match them with the costs that they are intended to compensate and presented within other operating revenue.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Government grants in the nature of export incentives are accounted for in the period of export of goods if the entitlements can be estimated with reasonable accuracy and conditions precedent to claim are reasonably expected to be fulfilled.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">When loans or similar assistance are provided by Governments or related institutions, with an interest rate below the current applicable market rate, the effect of this favorable interest is regarded as a Government grant. The loan or assistance is initially recognised and measured at fair value and the Government grant is measured as the difference between the initial carrying value of the loan and the proceeds received. The loan is subsequently measured as per the accounting policy applicable to financial liabilities.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">16<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Dividends<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Provision is made for any dividend declared, being appropriately authorised and no longer at the discretion of the entity, on or before the end of the reporting period but not distributed at the end of the reporting period.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">17<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Cash and cash equivalents<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For presentation in the Statement of Cash Flows, cash and cash equivalents includes cash on hand, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">18<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Earnings per share<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Basic earnings per share is calculated by dividing the net profit or loss for the period attributable to equity shareholders by the weighted average number of equity shares outstanding during the period. Earnings considered in ascertaining the Company\u2019s earnings per share is the net profit for the period. The weighted average number of equity shares outstanding during the period and all periods presented is adjusted for events, such as bonus shares, other than the conversion of potential equity shares that have changed the number of equity shares outstanding without a corresponding change in resources.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted average number of shares outstanding during the period is adjusted for the effects of all dilutive potential equity shares.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">19<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Segment reporting<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Operating segments are reported in a manner consistent with the internal reporting provided to the Core Management Committee which includes the Managing Director who is the Chief Operating Decision Maker. The Core Management Committee examines performance both from a product as well as from a geographical perspective and has identified three operative reportable segments from which significant risks and rewards are derived viz. Automotive business and Investments and Others.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">20<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Fair value measurement<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company measures financial instruments, such as, derivatives at fair value at each Balance Sheet date. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">In the principal market for the asset or liability, or<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">In the absence of a principal market, in the most advantageous market for the asset or liability.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The principal or the most advantageous market must be accessible by the Company.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their best economic interest.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">A fair value measurement of a non-financial asset takes into account a market participant\u2019s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Level 1 \u2013 Quoted (unadjusted) market prices in active markets for identical assets or liabilities<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Level 2 \u2013 Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Level 3 \u2013 Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company has set policies and procedures for both recurring and non-recurring fair value measurement of financial assets, which includes valuation techniques and inputs to use for each case.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">For fair value disclosures, the Company has determined classes of assets and liabilities based on the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2 _idGenCellOverride-1\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">This note summarises accounting policy for fair value. Other fair value related disclosures are given in the relevant notes.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Disclosures for valuation methods, significant estimates and assumptions (note 1.1)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Quantitative disclosures of fair value measurement hierarchy (note 32)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Investment properties (note 3)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-13\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\"><span class=\"Bullet\">\u2022<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Financial instruments (including those carried at amortised cost) (note 32)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">21<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Other Income<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">a)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Dividends<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Dividends are recognised in the Statement of Profit and Loss only when the right to receive payment is established, and it is probable that the economic benefits associated with the dividend will flow to the Company and that the amount of the dividend can be measured reliably.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">b)<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">Other income<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-6\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company recognises income on accrual basis. However, where the ultimate collection of the same lacks reasonable certainty, revenue recognition is postponed to the extent revenue is reasonably certain and can be reliably measured.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">22<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Share based payment arrangements<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Certain employees (including senior executives) of the Company receive part of their remuneration in the form of employee stock options (ESOP).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using an appropriate valuation model. Further details are given in note 43.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">That cost is recognised, together with a corresponding increase in share-based payment reserve in equity, over the period in which the performance and\/or service conditions are fulfilled in employee benefits expense. The cumulative expense recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company\u2019s best estimate of the number of equity instruments that will ultimately vest. The expense or credit in the Statement of Profit and Loss for a period represents the movement in cumulative expense recognised as at the beginning and end of that period and is recognised in employee benefits expense.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Service and non-market performance conditions are not taken into account when determining the grant date fair value of ESOPs, but the likelihood of the conditions being met is assessed as part of the Company\u2019s best estimate of the number of equity instruments that will ultimately vest. Market performance conditions are reflected within the grant date fair value. Any other conditions attached to an ESOP, but without an associated service requirement, are considered to be non-vesting conditions. Non-vesting conditions are reflected in the fair value of an ESOP and lead to an immediate expensing of an ESOP unless there are also service and\/or performance conditions.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">No expense is recognised for ESOPs that do not ultimately vest because non-market performance and\/or service conditions have not been met. Where ESOPs include a market or non-vesting condition, the transactions are treated as vested irrespective of whether the market or non-vesting condition is satisfied, provided that all other performance and\/or service conditions are satisfied.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The dilutive effect of outstanding options is reflected as additional share dilution in the computation of diluted earnings per share.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">23<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Treasury shares<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-14\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Company has created an ESOP Trust (the \u2018Trust\u2019) for providing share-based payment to its employees. The Company uses the Trust as a vehicle for distributing shares to employees under the Employee Stock Option Scheme. The Trust purchases shares of the Company from the market or is issued shares by the Company, for giving shares to employees. The Company treats Trust as its extension and shares held by the Trust are treated as treasury shares.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Own equity instruments that are re-acquired (treasury shares) are recognised at cost and deducted from other equity. No gain or loss is recognised in the Statement of Profit and Loss on the purchase, sale, issue or cancellation of the Company\u2019s own equity instruments. Share options exercised during the reporting period are settled with treasury shares.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">24<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-09-NF_NewHead\">Changes in accounting policies and disclosures<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent_Bold\">New and amended standards<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Several amendments and interpretations apply for the first time in March 2024, but do not have an impact on the standalone financial statements of the Company. The Company has not early adopted any standards or amendments that have been issued but are not yet effective.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-1\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">The Ministry of Corporate Affairs has notified Companies (Indian Accounting Standards) Amendment Rules, 2023 dated 31 March 2023 to amend the following Ind AS which are effective for annual periods beginning on or after 1 April 2023. The Company applied for the first-time this amendment:<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Annual-Report-Main-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-7\" \/>\n\t\t\t\t\t\t<td class=\"Annual-Report-Main-Table CellOverride-8\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_R9--Nonfinancial_-Note01-00Indent\">Disclosure of Accounting Policies – Amendments to Ind AS 1. The amendments aim to help entities provide accounting policy disclosures that are more useful by replacing the requirement for entities to disclose their \u2018significant\u2019 accounting policies with a requirement to disclose their \u2018material\u2019 accounting policies and adding guidance on how entities apply the concept of materiality in making decisions about accounting policy disclosures. The amendments have had an impact on the Company\u2019s disclosures of accounting policies, but not on the measurement, recognition or presentation of any items in the Company\u2019s financial statements.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t<\/body>\n<\/html>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-263","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/pages\/263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/comments?post=263"}],"version-history":[{"count":7,"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/pages\/263\/revisions"}],"predecessor-version":[{"id":1559,"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/pages\/263\/revisions\/1559"}],"wp:attachment":[{"href":"https:\/\/investors.bajajauto.com\/ar24\/wp-json\/wp\/v2\/media?parent=263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}