1 Supplementary statutory information (Continued)
 
 Certain whole time Directors are covered under the Company''s gratuity,
 leave, medical and silver / golden jubilee schemes along with the other
 employees of the Company. These liabilities are determined for all
 employees by an independent actuarial valuation. The specific amount
 for such benefits can''t be ascertained separately and accordingly the
 same has not been included above.
 
 The Company depreciates its fixed assets based on estimated useful
 lives which are lower or equal to the implicit estimated useful lives
 prescribed by Schedule XIV of the Act. Thus, the depreciation charged
 in the books is higher than that prescribed as the minimum by the Act.
 Hence, this higher value has been considered as a deduction for the
 computation of managerial remuneration above.
 
 2 Additional information pursuant to the provisions of paragraph 4
 with paragraphs 3, 4C and 4D of Part II of Schedule VI to the Companies
 Act, 1956: (Continued) Licensed Capacity is not applicable in terms of
 the Government of India''s notification No. S.O. 477(E) dated 25th July,
 1991.
 
 (a) For paragraph 3(ii) of Part II of Schedule VI to the Companies Act,
 1956, the classes of goods dealt with by the Company are grouped under
 suitable product heads. In terms of note 3 to paragraph 3 of Part II of
 Schedule VI, disclosures by quantity are restricted to those items /
 articles which individually account for 10% or more of the total sales
 and services, purchases or closing stocks as applicable.
 
 (b) For paragraph 4C, of Part II to Schedule VI to the Companies Act,
 1956, the goods manufactured by the Company are grouped as per the
 classification of Industrial Licenses without giving the individual
 articles covered by each license.
 
 (c) Installed capacities are as certified by the Management.
 
 (d) Sales and services are inclusive of equipment supplied for project
 orders. Purchases, production and closing stock figures include
 equipment processed or to be supplied for project orders.
 
 3 Disclosure relating to Provisions
 
 Provision for warranty
 
 Warranty costs are provided based on a technical estimate of the costs
 required to be incurred for repairs, replacement, material cost,
 servicing and past experience in respect of warranty costs. It is
 expected that this expenditure will be incurred over the contractual
 warranty period.
 
 Provision for liquidated damages
 
 Liquidated damages are provided based on contractual terms when the
 delivery / commissioning dates of an individual project have exceeded
 or are likely to exceed the delivery / commissioning dates as per the
 respective contracts. This expenditure is expected to be incurred over
 the respective contractual terms upto closure of the contract
 (including warranty period).
 
 Provision for loss orders
 
 A provision for expected loss on construction contracts is recognised
 when it is probable that the contract costs will exceed total contract
 revenue. For all other contracts loss order provisions are made when
 the unavoidable costs of meeting the obligation under the contract
 exceed the currently estimated economic benefits.
 
 Contingencies
 
 The Company has made provisions for known contractual risks, litigation
 cases and pending assessments in respect of taxes, duties and other
 levies, the outflow of which would depend on the cessation of the
 respective events.
 
 The movements in the above provisions are summarised below:
 
 General description of the leasing arrangement:
 
 (i) The Company has entered into operating lease arrangements for its
 office premises, storage locations, residential premises and motor cars
 for its employees.
 
 (ii) The future lease rental payments are determined on the basis of
 the monthly lease payment terms as per the agreements 
 
 (iii) At the expiry of the non cancellable lease period the option of
 renewal rests with the Company.  (iv) Some of the lease agreements have
 escalation clause ranging from 5% to 15%. There are no exceptional /
 restrictive covenants in the lease agreements.
 
 4 (iii) Other disclosures :
 
 Inter-segment prices are normally negotiated amongst the segments with
 reference to the costs, market price and business risks.
 
 Profits / losses on inter segment transfers are eliminated at the
 Company level.
 
 5 (iv) Segment information :
 
 The primary and secondary reportable segments are business segments and
 geographical segments respectively.
 
 Business Segments: The business of the Company is divided into eleven
 segments. These segments are the basis for management control and
 hence, form the basis for reporting. The business of each segment
 comprises of:
 
 Industry Automation :- Provides complete range of automation products &
 systems, industrial automation systems & low-voltage Switchgears.
 
 Drive Technologies :- Provides complete range of large and standard
 drives and motors, special purpose motors, process and motion control
 systems.
 
 Building Technologies :- Electrical Installation Technologies, i.e.
 Products for Building, e.g. Miniature Circuit breakers, Distribution
 boards, Residual Current Circuit Breakers etc.
 
 Industry Solutions :- Undertakes turnkey projects in the industrial and
 infrastructure sectors over the entire life cycle including concept,
 engineering, procurement, supplies, installation, commissioning and
 after sales services.
 
 Mobility :- Provides solutions for rail automation, railway
 electrification, light and heavy rail, locomotives, trains, turnkey
 projects and integrated services.
 
 Fossil Power Generation :- The Fossil Power Generation Division offers
 highly efficient products and solutions for power generation based on
 fossil fuels. They range from individual gas and steam turbines and
 generators, to turnkey power plants. The Division also develops
 instrumentation and control systems for every type of power plant.
 
 Oil & Gas :- The Oil & Gas Division offers customers products and
 solutions that are used for the extraction, conversion and transport of
 oil and gas. The Division portfolio also includes solutions for power
 generation and distribution, compressors with electrical and mechanical
 drives, process and automation technologies, and integrated IT
 solutions for pipeline and storage applications.
 
 Power Transmission :- The Power Transmission Division offers products
 and solutions in the high-voltage field - such as High Voltage Direct
 Current (HVDC) transmission systems, substations, switchgear and
 transformers.
 
 Power Distribution :- The specialties of the Power Distribution
 Division range from solutions for the automation of power grids, to
 products like medium-voltage switchgear and components.
 
 Healthcare :- Provides diagnostic, therapeutic and life-saving products
 in computer tomography (CT), magnetic resonance imaging (MRI),
 ultrasonography, nuclear medicine, digital angiography, patient
 monitoring systems, digital radiography systems, radiology networking
 systems, lithotripsy and linear accelerators.
 
 Real Estate :- Provides comprehensive real estate management.
 
 Geographical Segments: The business is organised in two geographical
 segments i.e. within India and outside India.
 
 6 Disclosure pursuant to Accounting Standard - 15 ''Employee Benefits''
 :
 
 (i) Defined Contribution Plans
 
 Amount of Rs 188,403 (2010 : Rs 119,401) is recognised as an expense and
 included in Personnel costs (Refer schedule 20) in the Profit and
 loss account.
 
 b) The fund formed by the Company manages the investments of the
 Gratuity Fund. Expected rate of return on investments is determined
 based on the assessment made by the Company at the beginning of the
 year on the return expected on its existing portfolio, along with the
 estimated incremental investments to be made during the year. Yield on
 portfolio is calculated based on a suitable mark-up over the benchmark
 Government securities of similar maturities.  The Company expects to
 contribute Rs 100,000 to gratuity fund in 2011-12.
 
 c) The estimates of future salary increases, considered in actuarial
 valuation, take in to account inflation, seniority, promotion and other
 relevant factors, such as supply and demand in the employment market.
 
 d) The guidance issued by the Accounting Standard Board (ASB) on
 implementing AS 15, Employee Benefits (revised 2005) states that
 provident funds set up by employers, which requires interest shortfall
 to be met by the employer, needs to be treated as defined benefit plan.
 The fund does not have any existing deficit or interest shortfall. In
 regard to any future obligation arising due to interest shortfall (i.e.
 government interest to be paid on provident funds scheme exceeds rate
 of interest earned on investment), pending the issuance of guidance
 note from the Actuarial Society of India, the Company''s actuary is
 unable to reliably measure the same. Companies contribution to the
 Provident fund totals to Rs 283,992 ( 2010:Rs 193,023)
 
 (iii) General Descriptions of significant defined plans
 
 I Gratuity Plan
 
 Gratuity is payable to all eligible employees of the Company on
 superannuation, death and permanent disablement, in terms of the
 provisions of the Payment of Gratuity Act, 1972 or as per the Company''s
 Scheme whichever is more beneficial.
 
 II Medical
 
 Post-Retirement Medical Benefit is paid to eligible employees in case
 of survival upto the retirement age and after death, benefits are
 available to the employee''s spouse. The Company reimburses the
 employees for expenses incurred over and above the claim accepted by
 the insurance company. The Company pays 80% of difference between
 liability incurred by employee and claim received from insurance
 company subject to ceiling based on the grade of employees.
 
 7 Derivative Instruments
 
 a) Forward Contracts
 
 The company uses forward contracts to mitigate its risks associated
 with foreign currency fluctuations having underlying transaction and
 relating to firm commitments or highly probable forecast transactions.
 The Company does not enter into any forward contract which is intended
 for trading or speculative purposes.
 
 The details of forward contracts outstanding at the year end is as
 follows:-
 
 8 Micro and Small Enterprises Development Act, 2006 (''MSMED'')
 
 The Company has amounts due to suppliers under MSMED as at 30 September
 2011. The disclosure pursuant to the said Act is as under:
 
 9 Other Costs, net
 
 Miscellaneous expenses as disclosed in Schedule 21 includes Rs 450,748
 (2010: Nil ) in respect of provisions created for sales tax matters of
 earlier years.
 
 10 Proposed amalgamation of Siemens VAI Metals Technologies Private
 Ltd. and Morgan Construction Company India Private Ltd. with the
 Company.
 
 The Board of Directors approved the amalgamation of Siemens VAI Metals
 Technologies Private Ltd., Kolkata (SVAI - a 100% Siemens AG company)
 and Morgan Construction Company India Private Ltd., Mumbai (Morgan - a
 100% subsidiary of SVAI) with the Company on 29 October 2011. In terms
 of the Scheme proposed to be filed with the court, the appointed date
 is 1 October 2011 and the share swap ratio will be 1318 equity shares
 of the face value of Rs 2 each fully paid-up of the Company for every 100
 equity shares of the face value of Rs 100 fully paid-up of SVAI (Morgan
 is a 100% subsidiary of SVAI).  The proposed amalgamation is subject to
 the approvals of the shareholders and creditors of the companies, and
 other statutory and regulatory authorities in the respective
 jurisdictions.
 
 11 Prior year comparatives
 
 Pursuant to the amalgamation of SBTPL and Vista (Refer schedule 2.1),
 SHDL (Refer schedule 2.2) and SRSPL (Refer schedule 2.3), the figures
 of the current year are not strictly comparable to those of the
 previous year. Previous year''s figures have been regrouped /
 reclassified wherever necessary, to conform to current year''s
 classification.