1. RELATED PARTY DISCLOSURES
As per Accounting Standard 18, issued by the Institute of Chartered
Accountants of India, the disclosures of transactions with the related
parties as defined in the Accounting Standard are given below :
2. SEGMENT REPORTING
(i) Segments have been identified in line with the Accounting
Standard-17- Segment Reporting issued by the Institute of Chartered
Accountants of India.
(ii) The Business Segment has been considered as the primary segment
for disclosure. The segments have been identified taking into account
the nature of products, the different risks and returns and internal
reporting system. The Geographical Segment based on location of its
customers have been considered as secondary segment for disclosure.
(iii) The segment revenue, segment results, segment assets and segment
liabilities include the respective amounts identifiable to each of the
segments as also amounts allocated on a reasonable basis.