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.