Note 1:Company Information
 
 Bosch Limited (the Company) is the flagship company of Robert Bosch
 Group in India. Headquartered out of Bangalore, the Company has its
 manufacturing facilities in Bangalore, Nashik, Naganathapura, Jaipur
 and Goa. The Company has presence across automotive technology,
 industrial technology and consumer technology. It manufactures and
 trades products as diverse as diesel and gasoline fuel injection
 systems, automotive aftermarket products, auto electricals, special
 purpose machines, packaging machines, electric power tools, security
 systems, solar energy and thermo technology. The Company''s shares are
 listed on Bombay Stock Exchange (BSE) and National Stock Exchange
 (NSE).
 
 Note 2: Pursuant to the agreement entered into between Robert Bosch
 GmbH, Germany (the holding Company) and SPX Corporation, USA in January
 2012, the Company has acquired Indian unit of ''Service Solutions''
 business from SPX India Private Limited with effect from December 3,
 2012 on a going concern basis for an aggregate consideration of Mio INR
 99.
 
 (a) Rights, preferences and restrictions attached to shares:
 
 The Equity shares of the Company, having face value of Rs. 10/- per
 share, rank pari passu in all respects including voting rights and
 entitlement to dividend.
 
 (a) Addition to capital reserve represents subsidy received during the
 year under the Package Scheme of Incentives, 2001 from the Government
 of Maharashtra Mio INR 1,056 (2011: Nil).
 
 (a) There are no amounts due for payment to the Investor Education and
 Protection Fund under Section 205C of the Companies Act, 1956 as at the
 year end.
 
 (i) Nature of the provision has not been given on the grounds that it
 can be expected to prejudice the interests of the Company. Due to the
 very nature of such costs, it is not possible to estimate the timing /
 uncertainties relating to their outflows.
 
 (ii) Warranty estimates are established using historical information on
 the nature, frequency and average cost of warranty claims and also
 management estimates regarding possible future outflow on servicing the
 customers for any corrective action in respect of product failure which
 is generally expected to be settled within a period of 1 to 3 years.
 
 (iii) Figures in bracket relate to previous year.
 
 (a) Includes excise duty on increase / (decrease) of finished goods Mio
 INR 33 (2011: Mio INR 191)
 
 Note 4: Employee Retirement Benefits:
 
 Disclosure on Retirement Benefits as required in Accounting Standard
 (AS) 15 on Employee Benefits are given below:
 
 (a) Post Employment Benefit - Defined Contribution Plans
 
 The Company has recognised an amount of Mio INR 233 (2011: Mio INR 223)
 as expense under the defined contribution plans in the Statement of
 Profit and Loss.
 
 (b) Post Employment Benefit - Defined Benefit Plans
 
 The Company makes annual contributions to the Mico Employees'' Gratuity
 Fund and makes monthly contributions to Mico Workmen (Bangalore Works &
 Sales Houses) Provident Fund Trust and Mico Workmen''s (Nashik)
 Provident Fund Trust, funded defined benefit plans for qualifying
 employees. The Gratuity Scheme provides for lumpsum payment to vested
 employees at retirement, death while in employment or on termination of
 employment of an amount equivalent to 15 days salary payable for each
 completed year of service or part thereof in excess of six months.
 Vesting occurs only upon completion of five years of service, except in
 case of death or permanent disability. The Provident Fund Scheme
 provides for lumpsum payment/transfer to the member employees at
 retirement, death while in employment or on termination of employment
 of an amount equivalent to the credit standing in his account
 maintained by the Trusts. The present value of the defined benefit
 obligation and the related current service cost are measured using the
 projected unit credit method with actuarial valuation being carried out
 at each balance sheet date.
 
 As per Accounting Standard 15 issued by the Institute of Chartered
 Accountants of India, benefits involving employer established provident
 fund, which require interest short falls to be compensated are to be
 considered as defined benefit plan. The Company actuary has accordingly
 provided the valuation and based on the below provided assumption there
 is no shortfall as at December 31, 2012.
 
 (vii) Contribution expected to be paid to the Mico Employees'' Gratuity
 Fund within next year is Mio INR 261 (2011: Mio INR 228).
 
 Contribution expected to be paid to the Mico Workmen (Bangalore Works &
 Sales Houses) Provident Fund Trust and Mico Workmen''s (Nashik)
 Provident Fund Trust within the next year is Mio INR 258 (2011: Mio INR
 236).
 
 Notes:
 
 a) The discount rate is based on the prevailing market yield on
 Government Bonds as at the balance sheet date for the estimated term of
 obligations.
 
 b) The expected return on plan assets is determined considering several
 applicable factors mainly the composition of the plan assets held,
 assessed risks of asset management, historical results of the return on
 plan assets and the Company''s policy for plan asset management.
 
 c) The estimate of future salary increases considered in actuarial
 valuation takes into account inflation, seniority, promotion and other
 relevant factors such as supply and demand in the employment market.
 
 Note 5 : Segmental Reporting :
 
 The Company''s operations predominantly relate to manufacturing and
 trading of automotive products. The Company is also manufacturing
 industrial equipments and consumer goods which are non-automotive
 products. The risks and rewards associated with these two businesses
 are significantly different. Therefore, the primary segment consists of
 Automotive Products and Others which are essentially non-automotive
 products. Secondary segmental reporting is organised in two
 geographical segments, namely India and Outside India.
 
 The Accounting principles and policies adopted in the preparation of
 the financial statements are also consistently applied to record
 income/ expenditure and assets/liabilities in individual segments. The
 inter-segment sales are recorded at cost.
 
 Note 6 : Lease Disclosures
 
 Information on leases as per Accounting Standard 19 on Accounting
 for Leases:
 
 (a) Finance Lease :
 
 The company does not have any item covered under finance lease which
 needs disclosure as per Accounting Standard 19 - Accounting for
 Leases.
 
 (b) Operating Lease Expenses :
 
 The Company has various operating leases for equipments, office
 facilities, guest houses and residential premises for employees that
 are renewable on a periodic basis. Rental expenses for operating leases
 recognised in the Statement of Profit and Loss for the year is Mio INR
 302 (2011 : Mio INR 224).
 
 (c) Operating Lease Income :
 
 Rental income received during the year in respect of operating lease is
 Mio INR 370 (2011: Mio INR 342). Details of assets given on operating
 lease as on December 31, 2012 are as below:
 
 NOTE 7 : RESEARCH AND DEVELOPMENT EXPENSES
 
 Total Research and Development expenditure recognised in the Statement
 of Profit and Loss (including amounts shown under Note 13 and Note 33
 to the Financial Statements) amounts to Mio INR 1,377 (2011: Mio INR
 1,258)
 
 Note 8 : Interest in Joint Venture
 
 Details of Company''s share in the joint venture assets, liabilities,
 revenue and expenses as required by Accounting Standard 27 Financial
 Reporting of Interests in Joint Ventures is as indicated below:
 
 Name of the Joint Venture : MHB Filter India Private Limited.
 
 Country of Incorporation : India
 
 Percentage of ownership interest : 25%
 
 Note 9 : Derivative Instruments
 
 The Company uses forward exchange contracts to hedge against its
 foreign currency exposures relating to highly probable forecast
 transactions.
 
 The Company does not enter into derivative instruments for trading or
 speculative purposes.
 
 Note 10 : Previous Year Figures
 
 The Financial Statements for the year ended December 31, 2011 had been
 prepared as per the then applicable, pre- revised Schedule VI to the
 Companies Act, 1956. Consequent to the notification of Revised Schedule
 VI under the Companies Act, 1956, the Financial Statements for the year
 ended December 31, 2012 are prepared as per Revised Schedule VI.
 Accordingly, the previous year''s figures have also been reclassified to
 conform to current year''s classification. The adoption of Revised
 Schedule VI for previous year''s figures does not impact recognition and
 measurement principles followed for preparation of the Financial
 Statements.
 
 Note 11 : Rounding Off
 
 Amounts mentioned as 0 in the financial statements denote amounts
 rounded off being less than Rupees one million.