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Date: 2017-11-07 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub sections 1 and 2 of Section 469 read with section 398 of the Companies

Issued by Ministry of Corporate Affairs · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document, G.S.R. 1372(E), issued on November 6, 2017, amends the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015. It details changes related to the filing of financial statements and other documents in XBRL format and introduces Annexure II A with specific notes. The rules come into force on the date of their publication in the Official Gazette. Key Points / Main Content: * **Amendment Title:** The amended rules are called the "Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2017." * **Rule 3 Substitution:** Rule 3 of the principal rules is substituted with a new rule regarding the filing of financial statements with the Registrar. * **Filing Requirements:** * The following classes of companies must file financial statements and other documents in e-form AOC-4 XBRL: * Companies listed with stock exchanges in India and their Indian subsidiaries. * Companies with a paid-up capital of five crore rupees or above. * Companies having a turnover of one hundred crore rupees or above. * All companies required to prepare their financial statements in accordance with the Companies (Indian Accounting Standards) Rules, 2015. * Companies preparing financial statements under the 2006 Rules should use the taxonomy in Annexure II. * Companies preparing financial statements under the 2015 Rules should use the taxonomy in Annexure II A. * **Exemptions:** Non-banking financial companies, housing finance companies, and companies engaged in the business of banking and insurance are exempt from these filing requirements. * **Annexure I Substitution:** Annexure I of the principal rules is substituted with a new Annexure I, which is FORM NO. AOC 4 XBRL. * **Annexure II A Insertion:** After Annexure II, Annexure II A is inserted, providing notes. Impact Analysis: Companies Listed on Stock Exchanges in India and Their Indian Subsidiaries: * Impact: Required to file financial statements in e-form AOC4 XBRL. * Action Required: Ensure financial statements are prepared and filed in XBRL format according to the specified taxonomy. Companies with Paid-Up Capital of Five Crore Rupees or Above: * Impact: Required to file financial statements in e-form AOC4 XBRL. * Action Required: Ensure financial statements are prepared and filed in XBRL format according to the specified taxonomy. Companies with Turnover of One Hundred Crore Rupees or Above: * Impact: Required to file financial statements in e-form AOC4 XBRL. * Action Required: Ensure financial statements are prepared and filed in XBRL format according to the specified taxonomy. Companies Preparing Financial Statements According to Companies (Indian Accounting Standards) Rules, 2015: * Impact: Required to file financial statements in e-form AOC4 XBRL using the taxonomy provided in Annexure II A. * Action Required: Ensure financial statements are prepared and filed in XBRL format according to the specified taxonomy. Non-Banking Financial Companies, Housing Finance Companies, and Companies in Banking and Insurance: * Impact: Exempt from filing financial statements under these rules. * Action Required: No action required under these specific XBRL filing rules.

Key Entities Referenced

Companies Act, 2013: A law enacted in India, cited as the basis for the rules and amendments detailed in the notification. Section 469, 398, 137 and others are specifically mentioned. Central Government: The governing authority in India responsible for making the rules detailed in the notification, specifically regarding company filings. Companies Filing of Documents and Forms in Extensible Business Reporting Language Rules, 2015: A set of rules which are being amended by this notification, concerning the filing of company documents in XBRL format. Official Gazette: The official publication in which the amended rules will be published to bring them into force. Registrar: The authority with whom companies are required to file their financial statements and other documents as per the Companies Act, 2013. Companies Indian Accounting Standards Rules, 2015: A set of accounting standards that some companies must follow when preparing their financial statements. Companies Accounting Standards Rules, 2006: A set of accounting standards that some companies must follow when preparing their financial statements. Comptroller and Auditor General of India: A constitutional body in India that audits the accounts of the Union and State governments. Comments or supplements to the audit report from CAG are mentioned.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 910] ubZ fnYyh] eaxyokj] uoEcj 7] 2017@dkfrZd 16] 1939 No. 910] NEW DELHI, TUESDAY, NOVEMBER 7 , 2017/KARTIKA 16, 1939 ककककााााररररपपपपोोोोररररेेेेटटटट ककककाााायययय (cid:10)(cid:10) (cid:10)(cid:10)मममम(cid:13)(cid:13)ंं(cid:13)(cid:13)ंं ााााललललयययय अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 6 नवंबर, 2017 ससससाााा....ककककाााा....ििििनननन....1111333377772222((((अअअअ))))....————क(cid:7)(cid:8)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) क(cid:21) धारा 398 के साथ प(cid:27)ठत धारा 469 क(cid:21) उपधारा (1) और (2) "ारा #द$ शि’य( का #योग करते +ए कंपनी (द/तावेज( और #2प( को #सारणीय कारबार (cid:27)रपोट6 भाषा म(cid:7) फाइल करना) िनयम, 2015 म(cid:7) और संशोधन करने के िलए िन;िलिखत िनयम बनाती है यथाः- 1. ससससंिंिंिंि(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18) ननननाााामममम एएएएवववव ंं ंं (cid:22)(cid:22)(cid:22)(cid:22)ााााररररंंभभंंभभ – (1) इन िनयम( को कंपनी (द/तावेज( और #2प( को #सारणीय कारबार (cid:27)रपोट6 भाषा म(cid:7) फाइल करना) संशोधन िनयम, 2017 ह।ै (2) ये िनयम राजपB म(cid:7) #काशन क(cid:21) तारीख को #वृ$ ह(गे। 2. कंपनी (द/तावेज( एवं #2प( को #सारणीय कारबार (cid:27)रपोट6 भाषा म(cid:7) फाइल करना) िनयम, 2015 (िजEह (cid:7) इसके पFात् मूल िनयम कहा जाएगा), के िनयम 3 के /थान पर िन;िलिखत िनयम रखा जाएगा, अथा6त्: “3. रिज/Kार को िव$ीय कथन फाइल करना – िन;िलिखत वग6 क(cid:21) कंपिनयां इस अिधिनयम क(cid:21) धारा 137 के अधीन अपने िव$ीय कथन और अEय द/तावेज रिज/Kार को उपाबंध-1 के अनुसार ई-#2प एओसी-4 एNसबीआरएल म(cid:7) फाइल कर(cid:7)गीः- i. भारत के /टाक एNसच(cid:7)ज म(cid:7) सूचीबQ कंपिनयां और उनक(cid:21) भारतीय समनुषंिगयां; ii. कंपिनयां िजनक(cid:21) संद$ पूंजी पांच करोड़ T. या अिधक ह;ै iii. कंपिनयां िजनका Uापारावत6 एक सौ करोड़ T. या अिधक हःै iv. सभी कंपिनयां िजनके "ारा उनके िव$ीय कथन कंपनी (भारतीय लेखांकन मानक) िनयम, 2015 के अनुसरण म(cid:7) तैयार करना अपेिWत ह;ै परंतु यह (cid:1)क कंपनी (लेखा मानक) िनयम, 2006 के अधीन अपने िव$ीय कथन तैयार करने वाली कंपिनयां उपाबंध-2 म(cid:7) दी गई टेNसानामी का #योग करते +ए कथन फाइल करेगी और कंपनी (भारतीय लेखा मानक) िनयम, 2015 के अधीन अपने िव$ीय कथन तैयार करने वाली कंपिनयां उपाबंध-2क म(cid:7) दी गई टेNसानामी का #योग करते +ए अपने कथन फाइल कर(cid:7)गीः परंतु यह और (cid:1)क गैर-बYककारी िव$ीय कंपिनयां, आवास िव$ कंपिनयां और बYककारी कारबार और बीमा WेB म(cid:7) लगी कंपिनय( को इन िनयम( के अधीन िव$ीय कथन फाइल करने से छूट है। 6583 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3. मूल िनयम( म(cid:7), उपाबंध I, के /थान पर िन;िलिखत उपाबंध रखा जाएगा, अथा6त्: उउउउपपपपााााबबबबंधंधंधंध IIII (िनयम 3 दखे (cid:7)) (cid:22)(cid:22)(cid:22)(cid:22)(cid:24)(cid:24)(cid:24)(cid:24)पपपप सससस..ंं..ंं एएएए ओओओओ ससससीीीी-4 एएएए(cid:25)(cid:25)(cid:25)(cid:25)ससससबबबबीीीीआआआआररररएएएएलललल ररररििििजजजज !! !! ाााारररर ककककोोोो ििििवववव""""ीीीीयययय ककककथथथथनननन औऔऔऔरररर अअअअ$$$$यय यय दददद तत तत ााााववववजजेेजजेे ’’’’ ककककेेेे ससससबबंंबबंं धधंंधधंं मममम (cid:30)(cid:30) (cid:30)(cid:30) एएएए(cid:25)(cid:25)(cid:25)(cid:25)ससससबबबबीीीीआआआआररररएएएएलललल दददद ततततााााववववजजेेजजेे ककककोोोो फफफफााााइइइइलललल [ककककंंंंपपपपननननीीीी अअअअििििधधधधििििननननययययमममम,,,, 2222000011113333 कककक(cid:29)(cid:29)(cid:29)(cid:29) धधधधाााारररराााा 111133337777 औऔऔऔरररर ककककंंंंपपपपननननीीीी ककककररररनननन ेे ेेककककेेेे ििििललललएएएए (cid:22)(cid:22)(cid:22)(cid:22)(cid:24)(cid:24)(cid:24)(cid:24)पपपप ((((ललललेखेखेखेखाााा)))) ििििननननययययमममम,,,, 2222000011114444 ककककेेेे ििििननननययययमममम 11112222((((2222)))) ककककेेेे अअअअननननुसुसुसुसररररणणणण मममम](cid:30)(cid:30)(cid:30)(cid:30) (cid:22)(cid:22)(cid:22)(cid:22)(cid:24)(cid:24)(cid:24)(cid:24)पपपप कककक(cid:29)(cid:29)(cid:29)(cid:29) भभभभााााषषषषाााा 0000 अअअअ((ंं((ंं जजेेजजेे ीीीी 0000 ))))हहहहंदंदंदंदीीीी (cid:22)(cid:22)(cid:22)(cid:22)(cid:24)(cid:24)(cid:24)(cid:24)पपपप भभभभररररननननेे ेे ककककेेेे ििििललललएएएए अअअअननननुदुदुदुदेशेशेशेश ++++ककककटटटट ददददखखखखेेेे (cid:30)(cid:30)(cid:30)(cid:30) ----टटटट....पप पप णणणण - -ससससभभभभीीीी **** ििििचचचचिििि////ननननतततत खखखखाााानननन’’’’ ककककोोोो भभभभरररराााा जजजजााााननननाााा आआआआ0000ाााापपपपकककक हहहह।।ैै।।ैै फाइल करने क(cid:21) तारीख को कंपनी क(cid:21) #ािधकृत पूंजी ............................................................ फाइल करने क(cid:21) तारीख को कंपनी के सद/य( क(cid:21) सं[या ...................................................... 1. (क) *कंपनी क(cid:21) कॉरपोरेट पहचान सं[य ा _________________ (पूव6-पू(cid:27)रत) (ख) कंपनी क(cid:21) वैि\क ि/थित सं[य ा (जी एल एन) __________________ 2. (क) कंपनी का नाम __________________ (ख) कंपनी के रिज/Kीकृत काया6लय का पता ....................................................................... .................................................................................................................................. (ग) *कंपनी का ई-मेल आईडी ...................................................................................... 3. * िव$ीय कथन( का िव$ वष6 से ..................... ((cid:1)दन/मास/वष6) ................................... तक ((cid:1)दन/मास/वष)6 4.(क)*िनदेशक बोड6 क(cid:21) बैठक क(cid:21) तारीख िजसम(cid:7) िव$ीय कथन अनुमो(cid:1)दत (cid:1)कए गए ............... ((cid:1)दन/मास/वष)6 (ख) (i) *िव$ीय कथन( क(cid:21) #कृित ............................. (ii) पुनरीWण क(cid:21) #कृित 0िव$ीय कथन 0िनदेशक (cid:27)रपोट 6 0दोन( (iii) Nया पहले अनंितम िव$ीय कथन फाइल (cid:1)कया गया था 0हां 0नह^ 0लागू नह^ (iv) Nया /थिगत साधारण अिधवेशन (एजीएम) म(cid:7) अंगीकृत (cid:1)कया गया था 0हां 0नह^ 0लागू नह^ (v) /थिगत साधारण अिधवेशन (एजीएम) क(cid:21) तारीख िजसम(cid:7) िव$ीय कथन अंगीकृत (cid:1)कया गया था.. (vi) #2प आईएनसी-28 का एसआरएन ............................................. (vii) *#2प एओसी-4/एओसी-4 एNसबीआरएल का एसआरएन.................. (viii) सWम #ािधकारी के आदेश क(cid:21) तारीख ........................... ((cid:1)दन/मास/वष)6 5. ((((कककक)))) (cid:25)(cid:25)(cid:25)(cid:25)ययययाााा ववववाााा1111षषषष(cid:10)क(cid:10)क(cid:10)क(cid:10)क ससससााााधधधधााााररररणणणण अअअअििििधधधधववववेशेशेशेशनननन ((((एएएएजजजजीीीीएएएएमममम)))) आआआआययययोोोोििििजजजजतततत 3333ईईईई 0000हहहहाााा ंं ंं 0000ननननहहहह5555 0000ललललाााागगगग ूू ूूननननहहहह5555 (ख) य(cid:1)द हां तो, साधारण अिधवेशन (एजीएम) क(cid:21) तारीख ............................ ((cid:1)दन/मास/वष)6 (ग) *साधारण अिधवेशन (एजीएम) क(cid:21) िनधा6(cid:27)रत तारीख ............................... ((cid:1)दन/मास/वष)6 (घ) ****(cid:25)(cid:25)(cid:25)(cid:25)ययययाााा ििििवववव""""ीीीीयययय ववववषषषष (cid:10)(cid:10) (cid:10)(cid:10)ययययाााा ससससााााधधधधााााररररणणणण अअअअििििधधधधववववेशेशेशेशनननन ((((एएएएजजजजीीीीएएएएमममम)))) ककककाााा ससससममममयययय बबबबढ़ढ़ढ़ढ़ाााानननन ेेेेककककेेेे ििििललललएएएए अअअअननननममुुममुु िििितततत ददददीीीी गगगगईईईई 0हां 0नह^¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (ड.) य(cid:1)द हां, तो समय बढ़ाने के पFात् साधारण अिधवेशन (एजीएम) क(cid:21) िनधा6(cid:27)रत ता(cid:27)रख ................ ((cid:1)दन/मास/वष6) 6. (क) *Nया कंपनी अिधिनयम, 2013 क(cid:21) अनुसूची-III लागू है 0 हां 0 नह^ (ख) *कंपनी अपने िव$ीय कथन (cid:1)कस आधार पर फाइल करती ह ै 0000 एएस टौNसानॉमी या 0000 इंडएएस टैNसानॉमी 7. *उbोग का #कार ............................... 8. *Nया समे(cid:1)कत िव$ीय कथन अपेिWत ह ै 0 हां 0 नह^ 9. (क) सरकारी कंपनी के मामले म(cid:7), Nया भारत के िनयंBक-महालेखा परीWक (सीएजी) ने कंपनी अिधिनयम, 2013 क(cid:21) धारा 143 के अधीन लेखापरीWा (cid:27)रपोट6 पर (cid:27)टcपणी क(cid:21) ह ैया उसम(cid:7) कुछ अनुपूरक (cid:1)कया गया ह ै 0 हां 0 नह^ (ख) भारत के िनयंBक महालेखापरीWक से #ाd (cid:27)टcपिणय( या अनुपूरक( का eयौरा द (cid:7)– (ग) भारत के िनयंBक महालेखापरीWक से #ाd (cid:27)टcपिणय( पर िनदशे क का उ$र (घ) Nया भारत के िनयंBक महालेखापरीWक ने धारा 143 के अधीन अनुपूरक लेखापरीWा या परीWण लेखापरीWा क(cid:21) है 0 हां 0 नह^ 10. *Nया अनुसिचवीय लेखापरीWा लागू ह ै 0 हां 0 नह^ 11. *Nया धारा 134(3) के अधीन िनदशे क क(cid:21) (cid:27)रपोट6 के संबंध म(cid:7) िव/तृत #कटीकरण eयौरे संलf ह ै 0 हां 0 नह^ 12* (क) िन;िलिखत तािलका म(cid:7) यथा-उपबंिधत 8 नवंबर 2016 से 30 (cid:1)दसंबर 2016 क(cid:21) अविध के दौरान रखी गयी या संUवहार क(cid:21) गई िविनgदh6 बYक नोट( (एसबीएन) के eयौरे :- िविशिhयां एसबीएन अEय नोट कुल 08.11.2016 क(cid:21) ि/थित तक अंितम नकदी (+) अनुjेय #ािdया ं (-) अनुjेय भुगतान (-) बYक म(cid:7) जमा क(cid:21) गई रकम 30.12.2016 तक अंितम नकदी 12(ख)* Nया लेखा परीWक ने यह सूिचत कर (cid:1)दया ह ै(cid:1)क Nया कंपनी ने 8 नवंबर 2016 से 30 (cid:1)दसंबर 2016 क(cid:21) अविध के दौरान अपने िव$ीय कथन( म(cid:7) अपने धृित और साथ ही िविनgद6h बYक नोट( के Uवहार( का सही #कटीकरण (cid:1)कया ह ै और य(cid:1)द हां तो Nया वह कंपनी "ारा रखी गई लेखा बही के अनुसार ह।ै 0 हां 0 नह^4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ससससंलंलंलंल6666कककक ससससंलंलंलंल6666कककक’’’’ कककक(cid:29)(cid:29)(cid:29)(cid:29) ससससचचूूचचूू ीीीी 1.*धारा 134 के अनुसार सkयक 2प से अिध#मािणत ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) एNसबीआरएल िव$ीय कथन (बोड6 क(cid:21) (cid:27)रपोट6, लेखापरीWक क(cid:21) (cid:27)रपोट 6और अEय द/त ावेज सिहत) 2. समे(cid:1)कत िव$ीय कथन के संबंध म(cid:7) एNसबीआरएल द/तावेज ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) 3. धारा 129 के अनुसार समनुषंिगय( का िववरण – #2प ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) एओसी-1 (िवदशे ी समनुषंिगय( के संबंध म(cid:7) संलf (cid:1)कया जाए) 4. वाlष6क साधारण अिधवेशन म(cid:7) तुलन पB अंगीकार नह^ करने ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) संबंधी तmय और कारण का कथन 5. वाlष6क साधारण अिधवेशन आयोिजत नह^ करने संबंधी तm य ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) और कारण का िववरण 6. िव$ीय वष6 या वाlष6क असाधारण अिधवेशन के िव/ तार का ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) अनुमोदन पB 7. धारा 143 के अधीन अनुपूरक या जांच लेखापरीWा (cid:27)रपोट6 ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) 8. भारत के िनयंBक-महालेखापरीWक के (cid:27)टcपिणय( के eयौर(cid:7) ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) 9. वैकि(cid:3)पक संलfक, य(cid:1)द कोई ह( ससससंलंलंलंल6666 ककककरररर(cid:30)(cid:30)(cid:30)(cid:30) ससससंलंलंलंल6666कककक हहहहटटटटााााएएएए ंं ंं घघघघोोोोषषषषणणणणाााा मY कंपनी के िनदेशक मंडल के संक(cid:3)प सं[या ...................... तारीख .................. "ारा इस #2प पर ह/ताWर करने और यह घोषणा करने के िलए #ािधकृत n ं(cid:1)क इस #2प या इससे संबंQ मामल( क(cid:21) िवषय-व/तु के संबंध म(cid:7) कंपनी अिधिनयम, 2013 और उसके अधीन बन े िनयम( क(cid:21) सभी अपेWाo का पालन (cid:1)कया गया ह।ै मY यह भी घोषणा करता n ं(cid:1)क: 1. उपयु6’ दी गई सभी सूचना इस #2प के संलfक( समेत सpय, सही और पूण6 ह ैतथा इस #2प से संबंिधत कोई सूचना नह^ िछपाई गई ह ैऔर कंपनी "ारा अनुरिWत मूल अिभलेख( के अनुसार ह।ै 2. यह पुिh क(cid:21) जाती ह ै(cid:1)क सभी संलf एNसबीआरएल द/तावेज सkयक 2प से ह/ताW(cid:27)रत िव$ीय कथन( और सभी अEय द/तावेज(, िजEह(cid:7) कंपनी अिधिनयम, 2013 क(cid:21) धारा 137 के अधीन िव$ीय कथन के साथ संलf करना अपेिWत ह,ै क(cid:21) एNसबीआरएल संप(cid:27)रवlत6त #ितयां ह।Y यह भी पुिh क(cid:21) जाती है (cid:1)क ऐसे द/तावेज कंपनी (द/तावेज( और #2प( का #सारणीय कारबार (cid:27)रपोट6 भाषा म(cid:7) भरा जाना) िनयम, 2015 के अधीन यथा अिधसूिचत एNसबीआरएल वगrकरण िवjान (टेNसोनॉमी) का उपयोग करते +ए तैयार (cid:1)कए गए ह।Y¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 3. सभी अपेिWत द/तावेज इस #2प के साथ पूण6 और पठनीय 2प से संलf (cid:1)कए गए ह Y। ****अअअअंकंकंकंक(cid:29)(cid:29)(cid:29)(cid:29)यययय हहहह तततताााा(cid:17)(cid:17)(cid:17)(cid:17)रररर ++++ककककएएएए जजजजााााएएएए (डडडडीीीीएएएएससससससससीीीी बबबबॉॉॉॉ(cid:25)(cid:25)(cid:25)(cid:25)सससस)))) *पदनाम ..................................... *िनदेशक का िनदेशक पहचान सं[या (डीआईएन); #बंधक या सीईओ या सीएफओ या #ािधकृत #ितिनिध का डीआईएन या पैन; अथवा कंपनी सिचव क(cid:21) सद/यता सं[या .............................................. ववववििृृििृृ""""कककक 9999ााााववववससससााााययययीीीी ::::ाााारररराााा (cid:22)(cid:22)(cid:22)(cid:22)ममममााााणणणण----पपपप(cid:13)(cid:13)(cid:13)(cid:13) मY यह घोषणा करता n ँ(cid:1)क मुझे इस #2प के #माणन के #योजन के िलए सkयक 2प से िनयु’ (cid:1)कया गया है। यह #मािणत (cid:1)कया जाता ह ै (cid:1)क मYने इस #2प क(cid:21) िवषय-व/तु और उससे संबंिधत मामल( के संबंध म(cid:7) कपनी अिधिनयम, 2013 और उसके अधीन बनाए गए िनयम( के उपबंध( का अtययन (cid:1)कया ह ैऔर मYने उपरो’ eयौर( (संलfक( सिहत) का कंपनी/आवेदक "ारा रखे गए मूल/#मािणत अिभलेख(, जो इस #2प क(cid:21) िवषय-व/तु है, से सpयापन (cid:1)कया ह ैतथा उEह(cid:7) सpय, सही और पूण6 पाया ह ैऔर इस #2प से संबंिधत कोई सूचना छुपाई नह^ गई ह।ै मY यह भी #मािणत करता n ँ(cid:1)क – 1. उ’ अिभलेख कंपनी के अपेिWत अिधका(cid:27)रय( "ारा उिचत रीित से तैयार और ह/ताW(cid:27)रत ह Y और कंपनी अिधिनयम, 2013 के संगत उपबंध( के अनुसार रखे गए ह Yतथा उEह(cid:7) ठीक ि/थित म(cid:7) पाया गया; 2. यह भी #मािणत (cid:1)कया जाता ह ै (cid:1)क संलf एNसबीआरएल द/तावेज, सभी संबंिधत मामल( म(cid:7), उिचत रीित से कंपनी (#सारणीय कारबार (cid:27)रपोट 6भाषा म(cid:7) द/तावेज( और #2प( को फाइल करना) िनयम, 2015 के अधीन यथा अिधसूिचत कंपनी द/तावेज( और #2प( को िव/तारणीय कारबार (cid:27)रपोट6 भाषा म(cid:7) फाइल करना िनयम, 2015 (एNसबीआरएल) वगrकरण िवjान (टेNसोनॉमी) के अनुसार कंपनी के लेखा परीिWत िव$ीय िववरण( क(cid:21) व/तुि/थित दशा6ते ह;Y 3. सभी अपेिWत द/तावेज पूण6 और पठनीय 2प से इस #2प के साथ संलf (cid:1)कए गए ह;Y 4. यह समझा गया है (cid:1)क य(cid:1)द (cid:1)कसी /तर पर #माण पB गलत पाया जाता ह ै तो मY कंपनी अिधिनयम, 2013 क(cid:21) धारा 448 के अधीन कार6वाई का दायी रnंगा। 0 चाट6ड 6अकाउंट(cid:7)ट (पूण6कािलक Uवसायरत) या 0 लागत लेखाकार (पूण6कािलक Uवसायरत) या 0 कंपनी सिचव (पूण6कािलत Uवसायरत) .......................... सहबQ या फेलो 0 सहबQ 0 फेलो सद/यता सं[या ...................... Uवसाय सं[या का #माण पB ........................ ----टटटट....पपपपणणणण:::: धधधधाााारररराााा 444444448888 औऔऔऔरररर धधधधाााारररराााा 444444449999 ककककेेेे उउउउपपपपबबबबंधंधंधंध’’’’ कककक(cid:29)(cid:29)(cid:29)(cid:29) ओओओओरररर >>>>ययययाााानननन आआआआककककृृृृ???? ++++ककककययययाााा जजजजाााातततताााा हहहह ैै ैैििििजजजजससससमममम (cid:30)(cid:30) (cid:30)(cid:30)@@@@ममममशशशश:::: ििििममममBBBBययययाााा ककककथथथथनननन////(cid:22)(cid:22)(cid:22)(cid:22)ममममााााणणणण पपपप(cid:13)(cid:13)(cid:13)(cid:13) ककककेेेे ििििललललएएएए शशशशाााािििि तततत औऔऔऔरररर ििििममममBBBBययययाााा ससससााााCCCCयययय ककककेेेे ििििललललएएएए शशशशाााािििि तततत ककककाााा उउउउपपपपबबबबंधंधंधंध हहहहै।ै।ै।ै। उपांत(cid:27)रत कर(cid:7) #2प क(cid:21) जांच कर(cid:7) पूण6 संवीWा जमा कर(cid:7) काया6लय उपयोग हते ु फाइल eयौरे लगाएं ई-#2प सेवा अनुरोध सं[या (एसआरएन) ............................ ई-#2प फाइल तारीख .......................... ((cid:1)दन/मास/वष)6 इस ई-#2प को रिज/टर (cid:1)कया जाता ह ै........................ जमा क(cid:21) पुिh कर(cid:7) ह/ताWर क(cid:21) तारीख ........................... ((cid:1)दन/मास/वष)6 ययययाााा6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] इस ई-#2प को इलेNKॉिनक तरीक(cid:7) से और फाइल करने वाले कंपनी "ारा (cid:1)दए गए कथन( क(cid:21) सpयता के आधार पर कंपनी रिज/Kार "ारा अनुरिWत फाइल म(cid:7) िलया गया ह।ै ”। 4. मूल िनयम( म(cid:7), उपाबंध-2 के बाद िन;िलिखत उपाबंध अंतः/थािपत (cid:1)कया जाएगा, अथा6त् :- “उपाबंध-II क (िनयम 3 दखे (cid:7)) [फा.सं. 1/19/2013-सीएल-V] अमरदीप uसंह भा(cid:27)टया,संयु’ सिचव ----टटटट....पपपपणणणणीीीी ::::---- मूल िनयम अिधसूचना सं[या सा.का.िन. 692 (अ), तारीख 9 िसतंबर, 2015 "ारा भारत के राजपB, असाधारण, भाग II, खंड 3, उप-खंड (i) म(cid:7) #कािशत (cid:1)कए गए थे और तpपFात् अिधसूचना सं[या सा.का.िन. 397(अ) तारीख, 4 अ#ैल, 2016 "ारा संशोिधत (cid:1)कए गए। MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 6th November, 2017 G.S.R.1372(E).—In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:— 1. Short title and commencement. - (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment, Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (hereinafter referred to as the principal rules), for rule 3, the following rule shall be substituted, namely:— “3. Filing of financial statements with Registrar.- The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:- (i) companies listed with stock exchanges in India and their Indian subsidiaries; (ii) companies having paid up capital of five crore rupees or above; (iii) companies having turnover of one hundred crore rupees or above; (iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015: Provided that the companies preparing their financial statements under the Companies (Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in Annexure-II and companies preparing their financial statements under Companies (Indian Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided in Annexure-II A: Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial statements under these rules.”. 4. In the principal rules, for Annexure-I, the following Annexure shall be substituted, namely:— “Annexure-I (see rule 3)¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 FORM NO. AOC- 4 XBRL Form for filing XBRL document in respect of [Pursuant to section 137 of the Companies financial statement and other documents with Act, 2013 and rule 12(2) of Companies the Registrar (Accounts) Rules, 2014] Language o English o Hindi Refer the instruction kit for filing the form. Note -All fields marked in * are to be mandatorily filled. Authorised capital of the company as on the date of filing Number of members of the company as on the date of filing 1. (a) *Corporate identity number (CIN) of company Pre-fill (b) Global location number (GLN) of company 2. (a) Name of the company (b) Address of registered office of the company (c) *e-mail id of the company 3. * Financial year to which financial statements relates From (DD/MM/YYYY) To (DD/MM/YYYY) 4.(a)*Date of Board of Directors’ meeting in which financial statements are approved (DD/MM/YYYY) (b) (i) *Nature of financial statements (ii) Nature of revision o Financial statement o Directors Report o Both (iii) Whether provisional financial statements filed earlier o Yes o No o Not applicable (iv) Whether adopted in adjourned AGM o Yes o No o Not applicable (v) Date of adjourned AGM in which financial statements were adopted (vi) SRN of form INC-28 (vii) SRN of form AOC-4/AOC-4 XBRL (viii) Date of order of competent authority (DD/MM/YYYY) 5.(a) Whether Annual General Meeting (AGM) is held o Yes o No o Not applicable (b) If yes, date of AGM (DD/MM/YYYY)8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (c) *Due Date, of AGM (DD/MM/YYYY) (d) *Whether any extension for financial year or AGM granted o Yes o No (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) 6. (a) *Whether Schedule III of the Companies Act, 2013 is applicable o Yes o No (b) *Whether financial statements have been drawn on the basis of o AS Taxonomy o Ind-AS Taxonomy 7. *Type of Industry 8. *Whether consolidated Financial Statements Required or Not o Yes o No 9. (a) In case of a government company, whether Comptroller and Auditor General of India (CAG of India) has commented upon or supplemented the audit report under section 143 of the Companies Act, 2013 o Yes o No (b) Provide details of comment(s) or supplement(s) received from CAG of India (c) Director's reply(s) on comments received from CAG of India (d ) Whether CAG of India has conducted supplementary or test audit under section 143 o Yes o No 10. *Whether Secretarial Audit is applicable. o Yes o No 11. *Whether detailed disclosure with respect to Director’s report under section 134(3) is attached o Yes o No 12(a) *Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November, 2016 to 30th December, 2016 as provided in the Table below :- Particulars SBNs Other denomination Total notes Closing cash in hand as on 08.11.2016 (+) Permitted receipts (-) Permitted payments (-) Amount deposited in Banks Closing cash in hand as on 30.12.2016 12(b) *Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the company o Yes o No¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 Attachments List of attachment(s) 1.* XBRL financial statements duly authenticated as per section 134 Attach (including Board’s report, auditors’ report and other documents) 2. XBRL document in respect of Consolidated financial statement Attach 3. Statement of subsidiaries as per section 129-Form AOC-1 Attach (To be attached in respect of Foreign subsidiaries) 4. Statement of the fact and reasons for not adopting balance sheet in Attach the annual general meeting (AGM) 5. Statement of the fact and reasons for not holding the AGM Attach 6. Approval letter of extension of financial year or AGM Attach 7. Supplementary or test audit report under section 143 Attach Remove attachment 8. Details of comments of CAG of India Attach 9. Optional attachments (s)- if any Attach Declaration I am authorized by the Board of Directors of the Company vide *resolution number *dated to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that: 1. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. 2. It is confirmed that the attached XBRL document(s) are the XBRL converted copy(s) of the duly signed Financial Statements and all other documents which are required to be annexed or attached to the Financial Statements as required under Section 137 of the Companies Act, 2013. It is further confirmed that such document(s) have been prepared using the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 3. All the required attachments have been completely and legibly attached to this form. *To be digitally signed by DSC *Designation *Director identification number of the director; or PAN of the manager or CEO or CFO; or Membership number of the secretary Certificate by practicing professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that: 1. The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order; 2. It is further certified that the attached XBRL document(s) fairly present, in all material respects, the audited financial statements of the company, in accordance with the XBRL taxonomy as notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 201510 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3. All the required attachments have been completely and legibly attached to this form; 4. It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. ___________________________________________________________________________________________________ ___________Note: Attention is drawn to provisions of section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively. ---------------------------------------------------------------------------------------------------------------------------- 4. In the principal rules, after the Annexure-II, the following Annexure shall be inserted, namely:- “Annexure- II A (see Rule 3)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 11 # ELR 1 [110000] Balance sheet 2 [210000] Statement of profit and loss 3 [210000a] Statement of profit and loss 4 [310000] Cash flow statement,direct 5 [320000] Cash flow statement, indirect 6 [400100] Notes - Equity share capital 7 [400200] Statement of changes in equity 8 [400300] Notes - Borrowings 9 [400400] Notes - Non-current investments 10 [400500] Notes - Current investments 11 [400600] Notes - Property, plant and equipment 12 [400700] Notes - Investment property 13 [400800] Notes - Goodwill 14 [400900] Notes - Other intangible assets 15 [401000] Notes - Biological assets other than bearer plants 16 [401100] Notes - Subclassification and notes on liabilities and assets 17 [401200] Notes - Additional disclosures on balance sheet 18 [500100] Notes - Subclassification and notes on income and expenses 19 [500200] Notes - Additional information statement of profit and loss 20 [610100] Notes - List of accounting policies 21 [610200] Notes - Corporate information and statement of IndAs compliance 22 [610300] Notes - Accounting policies, changes in accounting estimates and errors 23 [610400] Notes - Interim financial reporting 24 [610500] Notes - Events after reporting period 25 [610600] Notes - Hyperinflationary reporting 26 [610700] Notes - Business combinations 27 [610800] Notes - Related party 28 [610900] Notes - First time adoption 29 [611000] Notes - Exploration for and evaluation of mineral resources 30 [611100] Notes - Financial instruments 31 [611200] Notes - Fair value measurement 32 [611300] Notes - Regulatory deferral accounts 33 [611400] Notes - Separate financial statements12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 34 [611500] Notes - Interests in other entities 35 [611600] Notes - Non-current asset held for sale and discontinued operations 36 [611700] Notes - Other provisions, contingent liabilities and contingent assets 37 [611800] Notes - Revenue 38 [611900] Notes - Accounting for government grants and disclosure of government assistance 39 [612000] Notes - Construction contracts 40 [612100] Notes - Impairment of assets 41 [612200] Notes - Leases 42 [612300] Notes - Transactions involving legal form of lease 43 [612400] Notes - Service concession arrangements 44 [612500] Notes - Share-based payment arrangements 45 [612600] Notes - Employee benefits 46 [612700] Notes - Income taxes 47 [612800] Notes - Borrowing costs 48 [612900] Notes - Insurance contracts 49 [613000] Notes - Earnings per share 50 [613100] Notes - Effects of changes in foreign exchange rates 51 [613200] Notes - Cash flow statement 52 [613300] Notes - Operating segments 53 [613400] Notes - Consolidated Financial Statements 54 [700100] Notes - Key managerial personnels and directors remuneration and other information 55 [700200] Notes - Corporate social responsibility 56 [700300] Disclosure of general information about company 57 [700400] Disclosures - Auditors report 58 [700500] Disclosures - Signatories of financial statements 59 [700600] Disclosures - Directors report 60 [700700] Disclosures - Secretarial audit report[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 13 A B C D E F G H I J K L substitutionGr 1 # prefix name id type enumerations balance periodType abstract nillable typedDomainRef oup xbrli:stringItemT 2 1 in-ca NameOfAssociateEntity in-ca_NameOfAssociateEntity xbrli:item duration false true ype xbrli:monetaryIt 2 in-ca DepositRepaymentReserveAccountWithBanks in-ca_DepositRepaymentReserveAccountWithBanks xbrli:item debit instant false true 3 emType nonnum:domainI 4 3 in-ca DepositRepaymentReserveMember in-ca_DepositRepaymentReserveMember xbrli:item duration true true temType xbrli:sharesItem 5 4 in-ca NumberOfSharesIssuedInPublicOffering in-ca_NumberOfSharesIssuedInPublicOffering xbrli:item duration false true Type xbrli:sharesItem 6 5 in-ca NumberOfSharesIssuedAsBonusShares in-ca_NumberOfSharesIssuedAsBonusShares xbrli:item duration false true Type xbrli:sharesItem 7 6 in-ca NumberOfSharesIssuedAsRights in-ca_NumberOfSharesIssuedAsRights xbrli:item duration false true Type NumberOfSharesIssuedInPrivatePlacementAri in- xbrli:sharesItem 7 in-ca singOutOfConversionOfDebenturesPreference ca_NumberOfSharesIssuedInPrivatePlacementArisingOutO xbrli:item duration false true 8 SharesDuringPeriod fConversionOfDebenturesPreferenceSharesDuringPeriod Type NumberOfSharesIssuedInOtherPrivatePlaceme xbrli:sharesItem 8 in-ca in-ca_NumberOfSharesIssuedInOtherPrivatePlacement xbrli:item duration false true 9 nt Type in- NumberOfSharesIssuedAsPreferentialAllotme ca_NumberOfSharesIssuedAsPreferentialAllotmentArising xbrli:sharesItem 9 in-ca ntArisingOutOfConversionOfDebenturesPrefer xbrli:item duration false true 10 enceSharesDuringPeriod OutOfConversionOfDebenturesPreferenceSharesDuringPer Type iod NumberOfSharesIssuedAsOtherPreferentialAll in- xbrli:sharesItem 10 in-ca xbrli:item duration false true 11 otment ca_NumberOfSharesIssuedAsOtherPreferentialAllotment Type in- NumberOfSharesIssuedInSharesBasedPayment xbrli:sharesItem 11 in-ca ca_NumberOfSharesIssuedInSharesBasedPaymentTransact xbrli:item duration false true 12 Transactions Type ions NumberOfSharesIssuedUnderSchemeOfAmalgin- xbrli:sharesItem 12 in-ca xbrli:item duration false true 13 amation ca_NumberOfSharesIssuedUnderSchemeOfAmalgamation Type xbrli:sharesItem 14 13 in-ca NumberOfOtherIssuesOfShares in-ca_NumberOfOtherIssuesOfShares xbrli:item duration false true Type in- NumberOfSharesIssuedUnderEmployeeStock xbrli:sharesItem 14 in-ca ca_NumberOfSharesIssuedUnderEmployeeStockOptionPla xbrli:item duration false true 15 OptionPlan Type n in- NumberOfOtherIssueOfSharesArisingOutOfC xbrli:sharesItem 15 in-ca ca_NumberOfOtherIssueOfSharesArisingOutOfConversion xbrli:item duration false true 16 onversionOfSecurities Type OfSecurities NumberOfSharesBoughtBackOrTreasuryShare xbrli:sharesItem 16 in-ca in-ca_NumberOfSharesBoughtBackOrTreasuryShares xbrli:item duration false true 17 s Type xbrli:sharesItem 18 17 in-ca OtherDecreaseInNumberOfShares in-ca_OtherDecreaseInNumberOfShares xbrli:item duration false true Type in-ca- 18 in-ca CINOfShareholder in-ca_CINOfShareholder types:CINNumb xbrli:item duration false true 19 er in-ca- 19 in-ca PermanentAccountNumberOfShareholder in-ca_PermanentAccountNumberOfShareholder types:PANNumb xbrli:item duration false true 20 er CountryOfIncorporationOrResidenceOfShareh xbrli:stringItemT 20 in-ca in-ca_CountryOfIncorporationOrResidenceOfShareholder xbrli:item duration false true 21 older ype14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L in- DisclosureOfDetailsOnPrivatePlacementOfSha xbrli:stringItemT 21 in-ca ca_DisclosureOfDetailsOnPrivatePlacementOfShareAbstra xbrli:item duration true true 22 reAbstract ype ct in- DisclosureOfDetailsOnPrivatePlacementOfEq xbrli:stringItemT 22 in-ca ca_DisclosureOfDetailsOnPrivatePlacementOfEquityShare xbrli:item duration true true 23 uityShareAbstract ype Abstract NumberOfPersonsOnPrivatePlacementOfEquit in- xbrli:decimalIte 23 in-ca xbrli:item duration false true 24 yShare ca_NumberOfPersonsOnPrivatePlacementOfEquityShare mType NatureOfSecurityOnPrivatePlacementOfEquit xbrli:stringItemT 24 in-ca in-ca_NatureOfSecurityOnPrivatePlacementOfEquityShare xbrli:item duration false true 25 yShare ype DateOfRedemptionOnPrivatePlacementOfEquiin- xbrli:dateItemTy 25 in-ca xbrli:item duration false true 26 tyShare ca_DateOfRedemptionOnPrivatePlacementOfEquityShare pe DisclosureOfNumberOfShareholdersAllottees in- xbrli:stringItemT 26 in-ca xbrli:item duration true true 27 Abstract ca_DisclosureOfNumberOfShareholdersAllotteesAbstract ype xbrli:decimalIte 28 27 in-ca NumberOfShareholdersOfCompany in-ca_NumberOfShareholdersOfCompany xbrli:item instant false true mType NumberOfAllotteesInCaseOfPreferentialAllot xbrli:decimalIte 28 in-ca in-ca_NumberOfAllotteesInCaseOfPreferentialAllotment xbrli:item duration false true 29 ment mType xbrli:stringItemT 30 29 in-ca DisclosureOfReductionInCapitalAbstract in-ca_DisclosureOfReductionInCapitalAbstract xbrli:item duration true true ype xbrli:booleanIte 31 30 in-ca WhetherReductionInCapitalDoneDuringYear in-ca_WhetherReductionInCapitalDoneDuringYear xbrli:item duration false true mType xbrli:monetaryIt 32 31 in-ca AmountOfReductionInCapitalDuringYear in-ca_AmountOfReductionInCapitalDuringYear xbrli:item duration false true emType in- PercentageOfCapitalReductionToCapitalPrior num:percentItem 32 in-ca ca_PercentageOfCapitalReductionToCapitalPriorToReduct xbrli:item duration false true 33 ToReduction Type ion xbrli:stringItemT 34 33 in-ca DisclosureOfPublicOfferingAbstract in-ca_DisclosureOfPublicOfferingAbstract xbrli:item duration true true ype WhetherMoneyRaisedFromPublicOfferingDuriin- xbrli:booleanIte 34 in-ca xbrli:item duration false true 35 ngYear ca_WhetherMoneyRaisedFromPublicOfferingDuringYear mType xbrli:monetaryIt 35 in-ca AmountRaisedFromPublicOfferingDuringYear in-ca_AmountRaisedFromPublicOfferingDuringYear xbrli:item duration false true 36 emType in- AmountUtilisedTowardsSpecifiedPurposesFor xbrli:monetaryIt 36 in-ca ca_AmountUtilisedTowardsSpecifiedPurposesForPublicOf xbrli:item duration false true 37 PublicOffering emType fering in- AmountRemainingUnutilisedReceivedInRespe xbrli:monetaryIt 37 in-ca ca_AmountRemainingUnutilisedReceivedInRespectOfPubl xbrli:item duration false true 38 ctOfPublicOffering emType icOffering in- DetailsOfOutstandingUnutilisedAmountsRecei xbrli:stringItemT 38 in-ca ca_DetailsOfOutstandingUnutilisedAmountsReceivedInRes xbrli:item duration false true 39 vedInRespectOfPublicOffering ype pectOfPublicOffering xbrli:monetaryIt 40 39 in-ca SecuritiesPremiumAdjustedBonusShares in-ca_SecuritiesPremiumAdjustedBonusShares xbrli:item debit duration false true emType in- SecuritiesPremiumAdjustedWritingOffPrelimi xbrli:monetaryIt 40 in-ca ca_SecuritiesPremiumAdjustedWritingOffPreliminaryExpe xbrli:item debit duration false true 41 naryExpenses emType nses in- SecuritiesPremiumAdjustedWritingOffDiscoun xbrli:monetaryIt 41 in-ca ca_SecuritiesPremiumAdjustedWritingOffDiscountExpens xbrli:item debit duration false true 42 tExpensesIssueSharesDebentures emType esIssueSharesDebentures[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 15 A B C D E F G H I J K L in- SecuritiesPremiumAdjustedPremiumPayableR xbrli:monetaryIt 42 in-ca ca_SecuritiesPremiumAdjustedPremiumPayableRedemptio xbrli:item debit duration false true 43 edemptionPreferenceSharesDebentures emType nPreferenceSharesDebentures in- SecuritiesPremiumAdjustedPurchaseOwnShare xbrli:monetaryIt 43 in-ca ca_SecuritiesPremiumAdjustedPurchaseOwnSharesOtherS xbrli:item debit duration false true 44 sOtherSecuritiesUnderSection68 emType ecuritiesUnderSection68 nonnum:domainI 45 44 in-ca FullyConvertibleDebenturesBanksMember in-ca_FullyConvertibleDebenturesBanksMember xbrli:item duration true true temType in- FullyConvertibleDebenturesGovernmentSemi nonnum:domainI 45 in-ca ca_FullyConvertibleDebenturesGovernmentSemiGovernme xbrli:item duration true true 46 GovernmentMember temType ntMember FullyConvertibleDebenturesIntercorporateMe nonnum:domainI 46 in-ca in-ca_FullyConvertibleDebenturesIntercorporateMember xbrli:item duration true true 47 mber temType nonnum:domainI 48 47 in-ca FullyConvertibleDebenturesOthersMember in-ca_FullyConvertibleDebenturesOthersMember xbrli:item duration true true temType nonnum:domainI 49 48 in-ca PartlyConvertibleDebenturesBanksMember in-ca_PartlyConvertibleDebenturesBanksMember xbrli:item duration true true temType in- PartlyConvertibleDebenturesGovernmentSemi nonnum:domainI 49 in-ca ca_PartlyConvertibleDebenturesGovernmentSemiGovernm xbrli:item duration true true 50 GovernmentMember temType entMember PartlyConvertibleDebenturesIntercorporateMe nonnum:domainI 50 in-ca in-ca_PartlyConvertibleDebenturesIntercorporateMember xbrli:item duration true true 51 mber temType nonnum:domainI 52 51 in-ca PartlyConvertibleDebenturesOthersMember in-ca_PartlyConvertibleDebenturesOthersMember xbrli:item duration true true temType nonnum:domainI 53 52 in-ca NonConvertibleDebenturesBanksMember in-ca_NonConvertibleDebenturesBanksMember xbrli:item duration true true temType in- NonConvertibleDebenturesGovernmentSemiG nonnum:domainI 53 in-ca ca_NonConvertibleDebenturesGovernmentSemiGovernme xbrli:item duration true true 54 overnmentMember temType ntMember NonConvertibleDebenturesIntercorporateMem nonnum:domainI 54 in-ca in-ca_NonConvertibleDebenturesIntercorporateMember xbrli:item duration true true 55 ber temType nonnum:domainI 56 55 in-ca NonConvertibleDebenturesOthersMember in-ca_NonConvertibleDebenturesOthersMember xbrli:item duration true true temType in- BorrowingFromGovernmentSemiGovernment nonnum:domainI 56 in-ca ca_BorrowingFromGovernmentSemiGovernmentBodiesMe xbrli:item duration true true 57 BodiesMember temType mber BorrowingFromForeignInstitutionalAgenciesM nonnum:domainI 57 in-ca in-ca_BorrowingFromForeignInstitutionalAgenciesMember xbrli:item duration true true 58 ember temType nonnum:domainI 59 58 in-ca BorrowingFromForeignCompaniesMember in-ca_BorrowingFromForeignCompaniesMember xbrli:item duration true true temType nonnum:domainI 60 59 in-ca DeferredPaymentForeignSourcesMember in-ca_DeferredPaymentForeignSourcesMember xbrli:item duration true true temType nonnum:domainI 61 60 in-ca DeferredPaymentIndianSourcesMember in-ca_DeferredPaymentIndianSourcesMember xbrli:item duration true true temType nonnum:domainI 62 61 in-ca DepositsFromShareholdersMember in-ca_DepositsFromShareholdersMember xbrli:item duration true true temType (Fully convertible) in-ca- (Partly 62 in-ca NatureOfBondOrDebenture in-ca_NatureOfBondOrDebenture types:NatureOfB xbrli:item duration false true convertible) ondOrDebenture 63 (Non- convertible)16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L (Banks) (Government in-ca- semi 63 in-ca HolderOfBondOrDebenture in-ca_HolderOfBondOrDebenture types:HolderOfB xbrli:item duration false true government) ondOrDebenture (Intercorporate 64 ) (Others) AmountOfBondsOrDebenturesIssuedDuringPe xbrli:monetaryIt 64 in-ca in-ca_AmountOfBondsOrDebenturesIssuedDuringPeriod xbrli:item credit duration false true 65 riod emType in- NumberOfAllotteesToWhomBondsOrDebentu xbrli:decimalIte 65 in-ca ca_NumberOfAllotteesToWhomBondsOrDebenturesWereI xbrli:item duration false true 66 resWereIssued mType ssued xbrli:dateItemTy 67 66 in-ca EarliestDateOfRedemption in-ca_EarliestDateOfRedemption xbrli:item duration false true pe in- NominalAmountOfBondsOrDebenturesHeldB xbrli:decimalIte 67 in-ca ca_NominalAmountOfBondsOrDebenturesHeldByNomine xbrli:item instant false true 68 yNomineeOrTrusteeOfCompany mType eOrTrusteeOfCompany in- BookValueOfBondsOrDebenturesHeldByNom xbrli:decimalIte 68 in-ca ca_BookValueOfBondsOrDebenturesHeldByNomineeOrTr xbrli:item instant false true 69 ineeOrTrusteeOfCompany mType usteeOfCompany in- MaximumAmountOutstandingForPeriodFrom xbrli:monetaryIt 69 in-ca ca_MaximumAmountOutstandingForPeriodFromMicroSma xbrli:item credit duration false true 70 MicroSmallMediumEnterprises emType llMediumEnterprises NameSupplierBeingMicroSmallMediumEnterp xbrli:stringItemT 70 in-ca in-ca_NameSupplierBeingMicroSmallMediumEnterprises xbrli:item duration false true 71 rises ype in-ca- 71 in-ca CINOfMicroSmallAndMediumEnterprise in-ca_CINOfMicroSmallAndMediumEnterprise types:CINNumb xbrli:item duration false true 72 er in- DisclosureOfInformationOnDeviationFromAcc xbrli:stringItemT 72 in-ca ca_DisclosureOfInformationOnDeviationFromAccountingS xbrli:item duration true true 73 ountingStandardsBalanceSheetAbstract ype tandardsBalanceSheetAbstract in- DisclosureOfInformationOnDeviationFromAcc xbrli:stringItemT 73 in-ca ca_DisclosureOfInformationOnDeviationFromAccountingS xbrli:item duration false true 74 ountingStandardsBalanceSheet ype tandardsBalanceSheet in- DisclosureOfReasonsForDeviationFromAccou xbrli:stringItemT 74 in-ca ca_DisclosureOfReasonsForDeviationFromAccountingStan xbrli:item duration false true 75 ntingStandardsBalanceSheet ype dardsBalanceSheet in- FinancialEffectOfDeviationFromAccountingSt xbrli:monetaryIt 75 in-ca ca_FinancialEffectOfDeviationFromAccountingStandardsB xbrli:item instant false true 76 andardsBalanceSheet emType alanceSheet in- DetailsOfShareCapitalHeldByForeignCompani xbrli:stringItemT 76 in-ca ca_DetailsOfShareCapitalHeldByForeignCompaniesAbstra xbrli:item duration true true 77 esAbstract ype ct PercentageOfShareCapitalHeldByForeignCom num:percentItem 77 in-ca in-ca_PercentageOfShareCapitalHeldByForeignCompany xbrli:item instant false true 78 pany Type xbrli:monetaryIt 78 in-ca ValueOfShareCapitalHeldByForeignCompany in-ca_ValueOfShareCapitalHeldByForeignCompany xbrli:item credit instant false true 79 emType in- PercentageOfPaidUpCapitalHeldByForeignHo num:percentItem 79 in-ca ca_PercentageOfPaidUpCapitalHeldByForeignHoldingCo xbrli:item instant false true 80 ldingCompanyAndOrWithItsSubsidiaries Type mpanyAndOrWithItsSubsidiaries in- ValueOfPaidUpCapitalHeldByForeignHolding xbrli:monetaryIt 80 in-ca ca_ValueOfPaidUpCapitalHeldByForeignHoldingCompan xbrli:item credit instant false true 81 CompanyAndOrWithItsSubsidiaries emType yAndOrWithItsSubsidiaries[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 17 A B C D E F G H I J K L in- DetailsOfShareholdingPatternOfPromotersAnd xbrli:stringItemT 81 in-ca ca_DetailsOfShareholdingPatternOfPromotersAndPublicA xbrli:item duration true true 82 PublicAbstract ype bstract in- DetailsOfShareholdingPatternOfPromotersAnd xbrli:stringItemT xbrldt:hyperc 82 in-ca ca_DetailsOfShareholdingPatternOfPromotersAndPublicTa duration true true 83 PublicTable ype ubeItem ble ShareholdingPatternOfPromotersAndPublicAx xbrli:stringItemT xbrldt:dimens 83 in-ca in-ca_ShareholdingPatternOfPromotersAndPublicAxis duration true true 84 is ype ionItem ShareholdingPatternOfPromotersAndPublicMe nonnum:domainI 84 in-ca in-ca_ShareholdingPatternOfPromotersAndPublicMember xbrli:item duration true true 85 mber temType nonnum:domainI 86 85 in-ca PromotersMember in-ca_PromotersMember xbrli:item duration true true temType nonnum:domainI 87 86 in-ca PublicShareholdingMember in-ca_PublicShareholdingMember xbrli:item duration true true temType ClassificationBasedOnNationalityOrOriginAxi xbrli:stringItemT xbrldt:dimens 87 in-ca in-ca_ClassificationBasedOnNationalityOrOriginAxis duration true true 88 s ype ionItem ClassificationBasedOnNationalityOrOriginMe nonnum:domainI 88 in-ca in-ca_ClassificationBasedOnNationalityOrOriginMember xbrli:item duration true true 89 mber temType nonnum:domainI 90 89 in-ca IndianMember in-ca_IndianMember xbrli:item duration true true temType nonnum:domainI 91 90 in-ca ForeignMember in-ca_ForeignMember xbrli:item duration true true temType in- DetailsOfShareholdingPatternOfPromotersAnd xbrli:stringItemT 91 in-ca ca_DetailsOfShareholdingPatternOfPromotersAndPublicLi xbrli:item duration true true 92 PublicLineItems ype neItems xbrli:sharesItem 93 92 in-ca NumberOfSharesHeldByIndian in-ca_NumberOfSharesHeldByIndian xbrli:item duration false true Type num:percentItem 94 93 in-ca PercentageOfSharesHeldByIndian in-ca_PercentageOfSharesHeldByIndian xbrli:item duration false true Type xbrli:sharesItem 95 94 in-ca NumberOfSharesHeldByNonResidentIndian in-ca_NumberOfSharesHeldByNonResidentIndian xbrli:item duration false true Type num:percentItem 95 in-ca PercentageOfSharesHeldByNonResidentIndianin-ca_PercentageOfSharesHeldByNonResidentIndian xbrli:item duration false true 96 Type in- NumberOfSharesHeldByForeignNationalOther xbrli:sharesItem 96 in-ca ca_NumberOfSharesHeldByForeignNationalOtherThanNo xbrli:item duration false true 97 ThanNonResidentIndian Type nResidentIndian in- PercentageOfSharesHeldByForeignNationalOt num:percentItem 97 in-ca ca_PercentageOfSharesHeldByForeignNationalOtherThan xbrli:item duration false true 98 herThanNonResidentIndian Type NonResidentIndian xbrli:sharesItem 99 98 in-ca NumberOfSharesHeldByCentralGovernment in-ca_NumberOfSharesHeldByCentralGovernment xbrli:item duration false true Type PercentageOfSharesHeldByCentralGovernmen num:percentItem 99 in-ca in-ca_PercentageOfSharesHeldByCentralGovernment xbrli:item duration false true 100 t Type xbrli:sharesItem 101 100 in-ca NumberOfSharesHeldByStateGovernment in-ca_NumberOfSharesHeldByStateGovernment xbrli:item duration false true Type num:percentItem 101 in-ca PercentageOfSharesHeldByStateGovernment in-ca_PercentageOfSharesHeldByStateGovernment xbrli:item duration false true 102 Type NumberOfSharesHeldByGovernmentCompani xbrli:sharesItem 102 in-ca in-ca_NumberOfSharesHeldByGovernmentCompanies xbrli:item duration false true 103 es Type18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L PercentageOfSharesHeldByGovernmentComp num:percentItem 103 in-ca in-ca_PercentageOfSharesHeldByGovernmentCompanies xbrli:item duration false true 104 anies Type xbrli:sharesItem 104 in-ca NumberOfSharesHeldByInsuranceCompanies in-ca_NumberOfSharesHeldByInsuranceCompanies xbrli:item duration false true 105 Type PercentageOfSharesHeldByInsuranceCompani num:percentItem 105 in-ca in-ca_PercentageOfSharesHeldByInsuranceCompanies xbrli:item duration false true 106 es Type xbrli:sharesItem 107 106 in-ca NumberOfSharesHeldByBanks in-ca_NumberOfSharesHeldByBanks xbrli:item duration false true Type num:percentItem 108 107 in-ca PercentageOfSharesHeldByBanks in-ca_PercentageOfSharesHeldByBanks xbrli:item duration false true Type xbrli:sharesItem 109 108 in-ca NumberOfSharesHeldByFinancialInstitutions in-ca_NumberOfSharesHeldByFinancialInstitutions xbrli:item duration false true Type PercentageOfSharesHeldByFinancialInstitutio num:percentItem 109 in-ca in-ca_PercentageOfSharesHeldByFinancialInstitutions xbrli:item duration false true 110 ns Type NumberOfSharesHeldByForeignInstitutionalIn in- xbrli:sharesItem 110 in-ca xbrli:item duration false true 111 vestors ca_NumberOfSharesHeldByForeignInstitutionalInvestors Type in- PercentageOfSharesHeldByForeignInstitutiona num:percentItem 111 in-ca ca_PercentageOfSharesHeldByForeignInstitutionalInvestor xbrli:item duration false true 112 lInvestors Type s xbrli:sharesItem 113 112 in-ca NumberOfSharesHeldByMutualFunds in-ca_NumberOfSharesHeldByMutualFunds xbrli:item duration false true Type num:percentItem 114 113 in-ca PercentageOfSharesHeldByMutualFunds in-ca_PercentageOfSharesHeldByMutualFunds xbrli:item duration false true Type xbrli:sharesItem 115 114 in-ca NumberOfSharesHeldByVentureCapital in-ca_NumberOfSharesHeldByVentureCapital xbrli:item duration false true Type num:percentItem 116 115 in-ca PercentageOfSharesHeldByVentureCapital in-ca_PercentageOfSharesHeldByVentureCapital xbrli:item duration false true Type xbrli:sharesItem 117 116 in-ca NumberOfSharesHeldByBodyCorporate in-ca_NumberOfSharesHeldByBodyCorporate xbrli:item duration false true Type num:percentItem 118 117 in-ca PercentageOfSharesHeldByBodyCorporate in-ca_PercentageOfSharesHeldByBodyCorporate xbrli:item duration false true Type xbrli:sharesItem 119 118 in-ca NumberOfSharesHeldByOthers in-ca_NumberOfSharesHeldByOthers xbrli:item duration false true Type num:percentItem 120 119 in-ca PercentageOfSharesHeldByOthers in-ca_PercentageOfSharesHeldByOthers xbrli:item duration false true Type xbrli:sharesItem 121 120 in-ca NumberOfShares in-ca_NumberOfShares xbrli:item duration false true Type num:percentItem 122 121 in-ca PercentageOfShares in-ca_PercentageOfShares xbrli:item duration false true Type xbrli:decimalIte 123 122 in-ca NumberOfShareholdersPromoters in-ca_NumberOfShareholdersPromoters xbrli:item duration false true mType xbrli:decimalIte 124 123 in-ca NumberOfShareholdersPublic in-ca_NumberOfShareholdersPublic xbrli:item duration false true mType xbrli:decimalIte 125 124 in-ca NumberOfShareholdersPromotersAndPublic in-ca_NumberOfShareholdersPromotersAndPublic xbrli:item duration false true mType xbrli:stringItemT 126 125 in-ca BreakupOfEquityShareWarrantsAbstract in-ca_BreakupOfEquityShareWarrantsAbstract xbrli:item duration true true ype xbrli:decimalIte 127 126 in-ca EquityShareWarrantsForExistingMembers in-ca_EquityShareWarrantsForExistingMembers xbrli:item instant false true mType xbrli:decimalIte 128 127 in-ca EquityShareWarrantsForOthers in-ca_EquityShareWarrantsForOthers xbrli:item instant false true mType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 19 A B C D E F G H I J K L in- DetailsOfShareApplicationMoneyReceivedAn xbrli:stringItemT 128 in-ca ca_DetailsOfShareApplicationMoneyReceivedAndPaidAbs xbrli:item duration true true 129 dPaidAbstract ype tract xbrli:monetaryIt 130 129 in-ca ShareApplicationMoneyReceivedDuringYear in-ca_ShareApplicationMoneyReceivedDuringYear xbrli:item credit duration false true emType xbrli:monetaryIt 131 130 in-ca ShareApplicationMoneyPaidDuringYear in-ca_ShareApplicationMoneyPaidDuringYear xbrli:item debit duration false true emType in- AmountOfShareApplicationMoneyReceivedBa xbrli:monetaryIt 131 in-ca ca_AmountOfShareApplicationMoneyReceivedBackDurin xbrli:item credit duration false true 132 ckDuringYear emType gYear in- AmountOfShareApplicationMoneyRepaidRetu xbrli:monetaryIt 132 in-ca ca_AmountOfShareApplicationMoneyRepaidReturnedBac xbrli:item debit duration false true 133 rnedBackDuringYear emType kDuringYear in- NumberOfPersonShareApplicationMoneyPaid xbrli:decimalIte 133 in-ca ca_NumberOfPersonShareApplicationMoneyPaidDuringYe xbrli:item duration false true 134 DuringYear mType ar in- NumberOfPersonShareApplicationMoneyRece xbrli:decimalIte 134 in-ca ca_NumberOfPersonShareApplicationMoneyReceivedDuri xbrli:item duration false true 135 ivedDuringYear mType ngYear in- NumberOfPersonShareApplicationMoneyPaid xbrli:decimalIte 135 in-ca ca_NumberOfPersonShareApplicationMoneyPaidAsAtEnd xbrli:item instant false true 136 AsAtEndOfYear mType OfYear in- NumberOfPersonShareApplicationMoneyRece xbrli:decimalIte 136 in-ca ca_NumberOfPersonShareApplicationMoneyReceivedAsA xbrli:item instant false true 137 ivedAsAtEndOfYear mType tEndOfYear ShareApplicationMoneyReceivedAndDueForR xbrli:monetaryIt 137 in-ca in-ca_ShareApplicationMoneyReceivedAndDueForRefund xbrli:item credit duration false true 138 efund emType in- DisclosureOfWhetherAllAssetsAndLiabilities xbrli:booleanIte 138 in-ca ca_DisclosureOfWhetherAllAssetsAndLiabilitiesAreRegist xbrli:item instant false true 139 AreRegisteredWithCompany mType eredWithCompany in- DisclosureOfSalientFeaturesOfArrangementOr xbrli:stringItemT 139 in-ca ca_DisclosureOfSalientFeaturesOfArrangementOrAcquisiti xbrli:item duration false true 140 Acquisition ype on xbrli:stringItemT 141 140 in-ca DetailsOnSweatEquitySharesAbstract in-ca_DetailsOnSweatEquitySharesAbstract xbrli:item duration true true ype xbrli:monetaryIt 142 141 in-ca AmountOfSweatEquitySharesIssued in-ca_AmountOfSweatEquitySharesIssued xbrli:item credit duration false true emType DetailsRegardingCostRecordsAndCostAuditA xbrli:stringItemT 142 in-ca in-ca_DetailsRegardingCostRecordsAndCostAuditAbstract xbrli:item duration true true 143 bstract ype in- DetailsRegardingCostRecordsAndCostAuditE nonnum:textBlo 143 in-ca ca_DetailsRegardingCostRecordsAndCostAuditExplanator xbrli:item duration false true 144 xplanatory ckItemType y xbrli:stringItemT 145 144 in-ca DetailsRegardingCostRecordsAbstract in-ca_DetailsRegardingCostRecordsAbstract xbrli:item duration true true ype in- WhetherMaintenanceOfCostRecordsByCompa ca_WhetherMaintenanceOfCostRecordsByCompanyHasBe xbrli:booleanIte 145 in-ca nyHasBeenMandatedUnderCompaniesCostRe xbrli:item duration false true 146 cordsAndAuditRules2014 enMandatedUnderCompaniesCostRecordsAndAuditRules2 mType 014 in- IfYesCentralExciseTariffActHeadingInWhich xbrli:stringItemT 146 in-ca ca_IfYesCentralExciseTariffActHeadingInWhichProductOr xbrli:item duration false true 147 ProductOrServiceIsCoveredUnderCostRecords ype ServiceIsCoveredUnderCostRecords xbrli:stringItemT 148 147 in-ca DetailsRegardingCostAuditAbstract in-ca_DetailsRegardingCostAuditAbstract xbrli:item duration true true ype in- WhetherAuditOfCostRecordsOfCompanyHas xbrli:booleanIte 148 in-ca ca_WhetherAuditOfCostRecordsOfCompanyHasBeenMan xbrli:item duration false true 149 BeenMandatedUnderRulesSpecifiedInSN1 mType datedUnderRulesSpecifiedInSN120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L in- IfYesCentralExciseTariffActHeadingInWhich xbrli:stringItemT 149 in-ca ca_IfYesCentralExciseTariffActHeadingInWhichProductOr xbrli:item duration false true 150 ProductOrServiceIsCoveredUnderCostAudit ype ServiceIsCoveredUnderCostAudit xbrli:monetaryIt 151 150 in-ca NetWorthOfCompany in-ca_NetWorthOfCompany xbrli:item debit instant false true emType in- DisclosureOfDatesRegardingUnclaimedAmou xbrli:stringItemT 151 in-ca ca_DisclosureOfDatesRegardingUnclaimedAmountsAbstra xbrli:item duration true true 152 ntsAbstract ype ct in- DisclosureOfDatesFromWhichDividendIsUncl nonnum:textBlo 152 in-ca ca_DisclosureOfDatesFromWhichDividendIsUnclaimedBe xbrli:item duration false true 153 aimedBeyondSevenYearsExplanatory ckItemType yondSevenYearsExplanatory in- DateFromWhichDividendIsUnclaimedBeyond xbrli:dateItemTy 153 in-ca ca_DateFromWhichDividendIsUnclaimedBeyondSevenYe xbrli:item duration false true 154 SevenYears pe ars in- DisclosureOfDatesFromWhichDepositsIsUncl nonnum:textBlo 154 in-ca ca_DisclosureOfDatesFromWhichDepositsIsUnclaimedBe xbrli:item duration false true 155 aimedBeyondSevenYearsExplanatory ckItemType yondSevenYearsExplanatory in- DateFromWhichDepositsIsUnclaimedBeyondS xbrli:dateItemTy 155 in-ca ca_DateFromWhichDepositsIsUnclaimedBeyondSevenYea xbrli:item duration false true 156 evenYears pe rs DisclosureOfDatesFromWhichShareApplicatioin- nonnum:textBlo 156 in-ca nMoneyIsUnclaimedBeyondSevenYearsExpla ca_DisclosureOfDatesFromWhichShareApplicationMoneyI xbrli:item duration false true 157 natory sUnclaimedBeyondSevenYearsExplanatory ckItemType in- DateFromWhichShareApplicationMoneyIsUnc xbrli:dateItemTy 157 in-ca ca_DateFromWhichShareApplicationMoneyIsUnclaimedB xbrli:item duration false true 158 laimedBeyondSevenYears pe eyondSevenYears DisclosureOfDatesFromWhichInterestOnDepo in- nonnum:textBlo 158 in-ca sitsIsUnclaimedBeyondSevenYearsExplanator ca_DisclosureOfDatesFromWhichInterestOnDepositsIsUnc xbrli:item duration false true 159 y laimedBeyondSevenYearsExplanatory ckItemType in- DateFromWhichInterestOnDepositsIsUnclaim xbrli:dateItemTy 159 in-ca ca_DateFromWhichInterestOnDepositsIsUnclaimedBeyond xbrli:item duration false true 160 edBeyondSevenYears pe SevenYears in- DisclosureOfDatesFromWhichDebenturesIsUn nonnum:textBlo 160 in-ca ca_DisclosureOfDatesFromWhichDebenturesIsUnclaimed xbrli:item duration false true 161 claimedBeyondSevenYearsExplanatory ckItemType BeyondSevenYearsExplanatory in- DateFromWhichDebenturesIsUnclaimedBeyon xbrli:dateItemTy 161 in-ca ca_DateFromWhichDebenturesIsUnclaimedBeyondSevenY xbrli:item duration false true 162 dSevenYearsExplanatory pe earsExplanatory DisclosureOfDatesFromWhichInterestOnDebe in- nonnum:textBlo 162 in-ca nturesIsUnclaimedBeyondSevenYearsExplanatca_DisclosureOfDatesFromWhichInterestOnDebenturesIs xbrli:item duration false true 163 ory UnclaimedBeyondSevenYearsExplanatory ckItemType in- DateFromWhichInterestOnDebenturesIsUnclai xbrli:dateItemTy 163 in-ca ca_DateFromWhichInterestOnDebenturesIsUnclaimedBey xbrli:item duration false true 164 medBeyondSevenYears pe ondSevenYears in- DisclosurePertainingToCompaniesAcceptance xbrli:stringItemT 164 in-ca ca_DisclosurePertainingToCompaniesAcceptanceOfDeposi xbrli:item duration true true 165 OfDepositRulesAbstract ype tRulesAbstract in- DisclosureInAccordanceWithCeilingsForLiqui nonnum:textBlo 165 in-ca ca_DisclosureInAccordanceWithCeilingsForLiquidAssetsA xbrli:item duration false true 166 dAssetsAndSmallDepositorsExplanatory ckItemType ndSmallDepositorsExplanatory FinancialParametersBalanceSheetItemsAbstrac xbrli:stringItemT 166 in-ca in-ca_FinancialParametersBalanceSheetItemsAbstract xbrli:item duration true true 167 t ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 21 A B C D E F G H I J K L in- AmountDueForTransferToInvestorEducationA xbrli:monetaryIt 167 in-ca ca_AmountDueForTransferToInvestorEducationAndProtec xbrli:item debit duration false true 168 ndProtectionFund emType tionFund in- NumberOfWarrantsConvertedIntoEquityShare xbrli:decimalIte 168 in-ca ca_NumberOfWarrantsConvertedIntoEquitySharesDuringP xbrli:item duration false true 169 sDuringPeriod mType eriod in- NumberOfWarrantsConvertedIntoPreferenceS xbrli:decimalIte 169 in-ca ca_NumberOfWarrantsConvertedIntoPreferenceSharesDuri xbrli:item duration false true 170 haresDuringPeriod mType ngPeriod in- NumberOfWarrantsConvertedIntoDebentures xbrli:decimalIte 170 in-ca ca_NumberOfWarrantsConvertedIntoDebenturesDuringPer xbrli:item duration false true 171 DuringPeriod mType iod in- NumberOfWarrantsIssuedDuringPeriodInForei xbrli:decimalIte 171 in-ca ca_NumberOfWarrantsIssuedDuringPeriodInForeignCurre xbrli:item duration false true 172 gnCurrency mType ncy xbrli:decimalIte 173 172 in-ca NumberOfWarrantsIssuedDuringPeriodINR in-ca_NumberOfWarrantsIssuedDuringPeriodINR xbrli:item duration false true mType in- NumberOfShareholdersToWhomSharesAreAll xbrli:decimalIte 173 in-ca ca_NumberOfShareholdersToWhomSharesAreAllottedUnd xbrli:item duration false true 174 ottedUnderPrivatePlacementDuringPeriod mType erPrivatePlacementDuringPeriod xbrli:stringItemT 175 174 in-ca PaymentsToCostAuditorAbstract in-ca_PaymentsToCostAuditorAbstract xbrli:item duration true true ype xbrli:monetaryIt 176 175 in-ca PaymentForCostAuditCharges in-ca_PaymentForCostAuditCharges xbrli:item debit duration false true emType xbrli:monetaryIt 177 176 in-ca PaymentForCostComplianceReport in-ca_PaymentForCostComplianceReport xbrli:item debit duration false true emType xbrli:monetaryIt 178 177 in-ca PaymentForOtherCostServices in-ca_PaymentForOtherCostServices xbrli:item debit duration false true emType PaymentToCostAuditorForReimbursementOfEin- xbrli:monetaryIt 178 in-ca xbrli:item debit duration false true 179 xpenses ca_PaymentToCostAuditorForReimbursementOfExpenses emType xbrli:monetaryIt 180 179 in-ca PaymentsToCostAuditor in-ca_PaymentsToCostAuditor xbrli:item debit duration false true emType xbrli:monetaryIt 181 180 in-ca TaxEffectOfExceptionalItems in-ca_TaxEffectOfExceptionalItems xbrli:item debit duration false true emType DisclosureOfInformationOnDeviationFromAccin- xbrli:stringItemT 181 in-ca ountingStandardsProfitAndLossAccountAbstra ca_DisclosureOfInformationOnDeviationFromAccountingS xbrli:item duration true true 182 ct tandardsProfitAndLossAccountAbstract ype in- DisclosureOfInformationOnDeviationFromAcc xbrli:stringItemT 182 in-ca ca_DisclosureOfInformationOnDeviationFromAccountingS xbrli:item duration false true 183 ountingStandardsProfitAndLossAccount ype tandardsProfitAndLossAccount in- DisclosureOfReasonsForDeviationFromAccou xbrli:stringItemT 183 in-ca ca_DisclosureOfReasonsForDeviationFromAccountingStan xbrli:item duration false true 184 ntingStandardsProfitAndLossAccount ype dardsProfitAndLossAccount in- FinancialEffectOfDeviationFromAccountingSt xbrli:monetaryIt 184 in-ca ca_FinancialEffectOfDeviationFromAccountingStandardsP xbrli:item duration false true 185 andardsProfitAndLossAccount emType rofitAndLossAccount in- DisclosureOfContributionsMadeToPoliticalPar xbrli:stringItemT 185 in-ca ca_DisclosureOfContributionsMadeToPoliticalPartyOrFor xbrli:item duration true true 186 tyOrForPoliticalPurposeAbstract ype PoliticalPurposeAbstract in- AmountOfContributionsMadeToPoliticalParty xbrli:monetaryIt 186 in-ca ca_AmountOfContributionsMadeToPoliticalPartyOrForPol xbrli:item debit duration false true 187 OrForPoliticalPurpose emType iticalPurpose in- NameOfPoliticalPartyOfPersonToWhomContr xbrli:stringItemT 187 in-ca ca_NameOfPoliticalPartyOfPersonToWhomContributionH xbrli:item duration false true 188 ibutionHasBeenMade ype asBeenMade22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L in- DisclosureOfContributionsMadeToNationalDe xbrli:stringItemT 188 in-ca ca_DisclosureOfContributionsMadeToNationalDefenceFun xbrli:item duration true true 189 fenceFundAbstract ype dAbstract AmountOfContributionsMadeToNationalDefe in- xbrli:monetaryIt 189 in-ca xbrli:item debit duration 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in-ca_ExportSaleManufacturedGoods xbrli:item credit duration false true emType xbrli:monetaryIt 198 197 in-ca ExportSaleTradedGoods in-ca_ExportSaleTradedGoods xbrli:item credit duration false true emType xbrli:monetaryIt 199 198 in-ca ExportTurnoverGoodsGross in-ca_ExportTurnoverGoodsGross xbrli:item credit duration false true emType xbrli:monetaryIt 200 199 in-ca DomesticRevenueServices in-ca_DomesticRevenueServices xbrli:item credit duration false true emType xbrli:monetaryIt 201 200 in-ca ExportRevenueServices in-ca_ExportRevenueServices xbrli:item credit duration false true emType in- DetailsOfCapitalExpenditureIncurredInForeign xbrli:stringItemT 201 in-ca ca_DetailsOfCapitalExpenditureIncurredInForeignCurrenc xbrli:item duration true true 202 CurrencyAbstract ype yAbstract xbrli:monetaryIt 203 202 in-ca CapitalExpenditureInForeignCurrency in-ca_CapitalExpenditureInForeignCurrency xbrli:item debit duration false true emType in- DisclosureOfComputationOfManagerialInform xbrli:stringItemT 203 in-ca ca_DisclosureOfComputationOfManagerialInformationAsP xbrli:item duration true true 204 ationAsPerCompaniesActAbstract ype erCompaniesActAbstract in- DisclosureOfComputationOfManagerialInform nonnum:textBlo 204 in-ca ca_DisclosureOfComputationOfManagerialInformationAsP xbrli:item duration false true 205 ationAsPerCompaniesActExplanatory ckItemType erCompaniesActExplanatory in- DisclosureOfExpenditureOnCorporateSocialR xbrli:stringItemT 205 in-ca ca_DisclosureOfExpenditureOnCorporateSocialResponsibi xbrli:item duration true true 206 esponsibilityAbstract ype lityAbstract in- ExpenditureOnCorporateSocialResponsibility xbrli:monetaryIt 206 in-ca ca_ExpenditureOnCorporateSocialResponsibilityActivities xbrli:item debit duration false true 207 ActivitiesAsPerGuidelines emType AsPerGuidelines xbrli:stringItemT 208 207 in-ca DescriptionOfPresentationCurrency in-ca_DescriptionOfPresentationCurrency xbrli:item duration false true ype WhetherCompanyIsMaintainingBooksOfAcco in- xbrli:booleanIte 208 in-ca untAndOtherRelevantBooksAndPapersInElectrca_WhetherCompanyIsMaintainingBooksOfAccountAndOt xbrli:item duration false true 209 onicForm herRelevantBooksAndPapersInElectronicForm mType in- PostalAddressOfPlaceOfMaintenanceOfComp xbrli:stringItemT 209 in-ca ca_PostalAddressOfPlaceOfMaintenanceOfComputerServe xbrli:item duration true true 210 uterServersStoringAccountingDataAbstract ype rsStoringAccountingDataAbstract in- CompletePostalAddressOfPlaceOfMaintenanc xbrli:stringItemT 210 in-ca ca_CompletePostalAddressOfPlaceOfMaintenanceOfComp xbrli:item duration false true 211 eOfComputerServersStoringAccountingData ype uterServersStoringAccountingData[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 23 A B C D E F G H I J K L in- NameOfCityOfPlaceOfMaintenanceOfComput xbrli:stringItemT 211 in-ca ca_NameOfCityOfPlaceOfMaintenanceOfComputerServers xbrli:item duration false true 212 erServersStoringAccountingData ype StoringAccountingData NameOfStateUnionTerritoryOfPlaceOfMainte in- xbrli:stringItemT 212 in-ca nanceOfComputerServersStoringAccountingD ca_NameOfStateUnionTerritoryOfPlaceOfMaintenanceOf xbrli:item duration false true 213 ata ComputerServersStoringAccountingData ype in- PinCodeOfPlaceOfMaintenanceOfComputerSe xbrli:stringItemT 213 in-ca ca_PinCodeOfPlaceOfMaintenanceOfComputerServersStor xbrli:item duration false true 214 rversStoringAccountingData ype ingAccountingData in- NameOfDistrictOfPlaceOfMaintenanceOfCom xbrli:stringItemT 214 in-ca ca_NameOfDistrictOfPlaceOfMaintenanceOfComputerSer xbrli:item duration false true 215 puterServersStoringAccountingData ype versStoringAccountingData in- ISOCountryCodeOfPlaceOfMaintenanceOfCo xbrli:stringItemT 215 in-ca ca_ISOCountryCodeOfPlaceOfMaintenanceOfComputerSe xbrli:item duration false true 216 mputerServersStoringAccountingData ype rversStoringAccountingData in- NameOfCountryOfPlaceOfMaintenanceOfCo xbrli:stringItemT 216 in-ca ca_NameOfCountryOfPlaceOfMaintenanceOfComputerSer xbrli:item duration false true 217 mputerServersStoringAccountingData ype versStoringAccountingData in- PhoneWithSTDISDCodeOfPlaceOfMaintenan xbrli:stringItemT 217 in-ca ca_PhoneWithSTDISDCodeOfPlaceOfMaintenanceOfCom xbrli:item duration false true 218 ceOfComputerServersStoringAccountingData ype puterServersStoringAccountingData xbrli:stringItemT 219 218 in-ca ParticularsOfServiceProviderAbstract in-ca_ParticularsOfServiceProviderAbstract xbrli:item duration true true ype xbrli:stringItemT 220 219 in-ca NameOfTheServiceProvider in-ca_NameOfTheServiceProvider xbrli:item duration false true ype xbrli:stringItemT 221 220 in-ca InternetProtocolAddressOfServiceProvider in-ca_InternetProtocolAddressOfServiceProvider xbrli:item duration false true ype xbrli:stringItemT 222 221 in-ca LocationOfTheServiceProvider in-ca_LocationOfTheServiceProvider xbrli:item duration false true ype in- WhetherBooksOfAccountAndOtherBooksAnd xbrli:booleanIte 222 in-ca ca_WhetherBooksOfAccountAndOtherBooksAndPapersAr xbrli:item duration false true 223 PapersAreMaintainedOnCloud mType eMaintainedOnCloud xbrli:stringItemT 224 223 in-ca AddressAsProvidedByTheServiceProvider in-ca_AddressAsProvidedByTheServiceProvider xbrli:item duration false true ype in- DisclosureRelatingToTitleDeedsOfImmovable xbrli:stringItemT 224 in-ca ca_DisclosureRelatingToTitleDeedsOfImmovablePropertie xbrli:item duration false true 225 Properties ype s in- DisclosureRelatingToTermsAndConditionsOf xbrli:stringItemT 225 in-ca ca_DisclosureRelatingToTermsAndConditionsOfLoansGra xbrli:item duration false true 226 LoansGranted ype nted DisclosureInAuditorsReportRelatingToCompli in- xbrli:stringItemT 226 in-ca anceWithSection185And186OfCompaniesAct ca_DisclosureInAuditorsReportRelatingToComplianceWith xbrli:item duration false true 227 2013 Section185And186OfCompaniesAct2013 ype DisclosureInAuditorsReportRelatingToPublic in- xbrli:stringItemT 227 in-ca OfferAndTermLoansUsedForPurposeForWhic ca_DisclosureInAuditorsReportRelatingToPublicOfferAnd xbrli:item duration false true 228 hThoseWereRaised TermLoansUsedForPurposeForWhichThoseWereRaised ype in- DisclosureInAuditorsReportRelatingToFraudB ca_DisclosureInAuditorsReportRelatingToFraudByTheCo xbrli:stringItemT 228 in-ca yTheCompanyOrOnTheCompanyByItsOfficer xbrli:item duration false true 229 sOrItsEmployeesReportedDuringPeriod mpanyOrOnTheCompanyByItsOfficersOrItsEmployeesRepype ortedDuringPeriod in- DisclosureInAuditorsReportRelatingToManag xbrli:stringItemT 229 in-ca ca_DisclosureInAuditorsReportRelatingToManagerialRem xbrli:item duration false true 230 erialRemuneration ype uneration24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DisclosureInAuditorsReportRelatingToNidhiC in- xbrli:stringItemT 230 in-ca xbrli:item duration false true 231 ompany ca_DisclosureInAuditorsReportRelatingToNidhiCompany ype in- DisclosureInAuditorsReportRelatingToTransac xbrli:stringItemT 231 in-ca ca_DisclosureInAuditorsReportRelatingToTransactionsWit xbrli:item duration false true 232 tionsWithRelatedParties ype hRelatedParties in- DisclosureInAuditorsReportRelatingToPrefere ca_DisclosureInAuditorsReportRelatingToPreferentialAllot xbrli:stringItemT 232 in-ca ntialAllotmentOrPrivatePlacementOfSharesOr xbrli:item duration false true 233 ConvertibleDebentures mentOrPrivatePlacementOfSharesOrConvertibleDebenture ype s DisclosureInAuditorsReportRelatingToNonCa in- xbrli:stringItemT 233 in-ca shTransactionsWithDirectorsOrPersonsConnecca_DisclosureInAuditorsReportRelatingToNonCashTransa xbrli:item duration false true 234 tedWithHim ctionsWithDirectorsOrPersonsConnectedWithHim ype DisclosureInAuditorsReportRelatingToRegistr in- xbrli:stringItemT 234 in-ca ationUnderSection45IAOfReserveBankOfIndiaca_DisclosureInAuditorsReportRelatingToRegistrationUnd xbrli:item duration false true 235 Act1934 erSection45IAOfReserveBankOfIndiaAct1934 ype in- WhetherThereAreContractsArrangementsTran xbrli:booleanIte 235 in-ca ca_WhetherThereAreContractsArrangementsTransactionsN xbrli:item duration false true 236 sactionsNotAtArmsLengthBasis mType otAtArmsLengthBasis[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 25 A B C D E F G H I J K L (Director or his relative) (Key managerial personnel or his relative) (Firminwhich director, managerorhis relative is a partner) (Private company in which a director or managerorhis relative is a member or director) (Public in-ca- company in 236 in-ca NatureOfRelatedPartyRelationship in-ca_NatureOfRelatedPartyRelationship types:NatureOfRwhich axbrli:item duration false true elatedParty director or manager is a director and holds along with his relatives,more than two per centofitspaid- up share capital) (Body corporate whose Board of Directors, managing director or manager is accustomed to act in accordance with the 237 advice, in- WhetherThereAreMaterialContractsArrangeme xbrli:booleanIte 237 in-ca ca_WhetherThereAreMaterialContractsArrangementsTrans xbrli:item duration false true 238 ntsTransactionsAtArmsLengthBasis mType actionsAtArmsLengthBasis26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L (Inability of company to formulate a well-conceived CSR policy) (Adoption of long gestation CSR programmes / projects) (Suitable implementing agencies not found) (Non- receipt of utilisation certificate from implementing agencies) in- in-ca- DisclosureOfReasonsIfCompanyFailsToSpend (Delay in 238 in-ca ca_DisclosureOfReasonsIfCompanyFailsToSpendPrescribe types:CSRFailur xbrli:item duration false true PrescribedAmountOnCSR formation of dAmountOnCSR eReasons CSR committee) (Delay in implementatio n of plan) (Restructuring of CSR policies, etc.) (Budget advanced to NGO’sbutnot spent) (Delay in project identification) (Lack of prior expertise) (Delay in capacity building) 239 (Others) in- DisclosureOfOtherReasonsIfCompanyFailsTo xbrli:stringItemT 239 in-ca ca_DisclosureOfOtherReasonsIfCompanyFailsToSpendPre xbrli:item duration false true 240 SpendPrescribedAmountOnCSR ype scribedAmountOnCSR CertificateOfPracticeNumberOfSecretarialAud xbrli:stringItemT 240 in-ca in-ca_CertificateOfPracticeNumberOfSecretarialAuditor xbrli:item duration false true 241 itor ype xbrli:stringItemT 242 241 in-ca NameOfCompany in-ca_NameOfCompany xbrli:item duration false true ype (Direct in-ca- Method) 242 in-ca TypeOfCashFlowStatement in-ca_TypeOfCashFlowStatement types:TypeOfCa xbrli:item duration false true 243 shFlowStatement(Indirect Method)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 27 A B C D E F G H I J K L in- DisclosureWebLinkOfCompanyAtWhichAnnu xbrli:stringItemT 243 in-ca ca_DisclosureWebLinkOfCompanyAtWhichAnnualReportI xbrli:item duration false true 244 alReportIsPlaced ype sPlaced xbrli:stringItemT 244 in-ca DisclosureOfOtherGeneralInformationAbstractin-ca_DisclosureOfOtherGeneralInformationAbstract xbrli:item duration true true 245 ype DateFromWhichRegisterOfMembersRemainedin- xbrli:dateItemTy 245 in-ca xbrli:item duration false true 246 Closed ca_DateFromWhichRegisterOfMembersRemainedClosed pe DateTillWhichRegisterOfMembersRemainedC xbrli:dateItemTy 246 in-ca in-ca_DateTillWhichRegisterOfMembersRemainedClosed xbrli:item duration false true 247 losed pe xbrli:stringItemT 248 247 in-ca NameOfRegistrarAndTransferAgent in-ca_NameOfRegistrarAndTransferAgent xbrli:item duration false true ype in- AddressAndContactDetailsOfRegistrarAndTra xbrli:stringItemT 248 in-ca ca_AddressAndContactDetailsOfRegistrarAndTransferAge xbrli:item duration false true 249 nsferAgent ype nt DisclosureOfPrincipalProductOrServicesAbstr xbrli:stringItemT 249 in-ca in-ca_DisclosureOfPrincipalProductOrServicesAbstract xbrli:item duration true true 250 act ype xbrli:stringItemT 251 250 in-ca TotalNumberOfProductOrServiceCategory in-ca_TotalNumberOfProductOrServiceCategory xbrli:item duration false true ype DescriptionOfPrincipalProductOrServicesCate xbrli:stringItemT 251 in-ca in-ca_DescriptionOfPrincipalProductOrServicesCategory xbrli:item duration false true 252 gory ype xbrli:stringItemT xbrldt:hyperc 252 in-ca DisclosureOfPrincipalProductOrServicesTable in-ca_DisclosureOfPrincipalProductOrServicesTable duration true true 253 ype ubeItem in-ca:in- xbrli:stringItemT xbrldt:dimens ca_PrincipalProd 253 in-ca TypesOfPrincipalProductOrServicesAxis in-ca_TypesOfPrincipalProductOrServicesAxis duration true true ype ionItem uctOrPrincipalSe 254 rvicesDomain DisclosureOfPrincipalProductOrServicesLineIt xbrli:stringItemT 254 in-ca in-ca_DisclosureOfPrincipalProductOrServicesLineItems xbrli:item duration true true 255 ems ype in-ca- 255 in-ca ProductOrServiceCategoryITC4DigitCode in-ca_ProductOrServiceCategoryITC4DigitCode types:ITCNumbe xbrli:item duration false true 256 r4Digits xbrli:stringItemT 257 256 in-ca DescriptionOfProductOrServiceCategory in-ca_DescriptionOfProductOrServiceCategory xbrli:item duration false true ype xbrli:monetaryIt 258 257 in-ca TurnoverOfProductOrServiceCategory in-ca_TurnoverOfProductOrServiceCategory xbrli:item credit duration false true emType in- in-ca- HighestTurnoverContributingProductOrServic 258 in-ca ca_HighestTurnoverContributingProductOrServiceITC8Digtypes:ITCNumbe xbrli:item duration false true 259 eITC8DigitCode itCode r8Digits xbrli:stringItemT 260 259 in-ca DescriptionOfProductOrService in-ca_DescriptionOfProductOrService xbrli:item duration false true ype in- UnitOfMeasurementOfHighestContributingPro xbrli:stringItemT 260 in-ca ca_UnitOfMeasurementOfHighestContributingProductOrS xbrli:item duration false true 261 ductOrService ype ervice TurnoverOfHighestContributingProductOrServ xbrli:monetaryIt 261 in-ca in-ca_TurnoverOfHighestContributingProductOrService xbrli:item credit duration false true 262 ice emType in- QuantityOfHighestContributingProductOrServ xbrli:decimalIte 262 in-ca ca_QuantityOfHighestContributingProductOrServiceInUo xbrli:item duration false true 263 iceInUom mType m28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L nonnum:textBlo 263 in-ca DisclosureInAuditorsReportExplanatory in-ca_DisclosureInAuditorsReportExplanatory xbrli:item duration false true 264 ckItemType in- WhetherCompaniesAuditorsReportOrderIsApp xbrli:booleanIte 264 in-ca ca_WhetherCompaniesAuditorsReportOrderIsApplicableO xbrli:item duration false true 265 licableOnCompany mType nCompany WhetherAuditorsReportHasBeenQualifiedOrH in- xbrli:booleanIte 265 in-ca asAnyReservationsOrContainsAdverseRemark ca_WhetherAuditorsReportHasBeenQualifiedOrHasAnyRe xbrli:item duration false true 266 s servationsOrContainsAdverseRemarks mType in- AuditorsQualificationsReservationsOrAdverse xbrli:stringItemT 266 in-ca ca_AuditorsQualificationsReservationsOrAdverseRemarksI xbrli:item duration false true 267 RemarksInAuditorsReport ype nAuditorsReport DisclosureOfAuditorsQualificationsReservatio in- xbrli:stringItemT 267 in-ca nsOrAdverseRemarksInAuditorsReportAbstrac ca_DisclosureOfAuditorsQualificationsReservationsOrAdv xbrli:item duration true true 268 t erseRemarksInAuditorsReportAbstract ype in- DisclosureOfAuditorsQualificationsReservatio xbrli:stringItemT xbrldt:hyperc 268 in-ca ca_DisclosureOfAuditorsQualificationsReservationsOrAdv duration true true 269 nsOrAdverseRemarksInAuditorsReportTable ype ubeItem erseRemarksInAuditorsReportTable in- AuditorsQualificationsReservationsOrAdverse xbrli:stringItemT xbrldt:dimens 269 in-ca ca_AuditorsQualificationsReservationsOrAdverseRemarksI duration true true 270 RemarksInAuditorsReportAxis ype ionItem nAuditorsReportAxis nonnum:domainI 271 270 in-ca AuditorsRemarkMember in-ca_AuditorsRemarkMember xbrli:item duration true true temType nonnum:domainI 272 271 in-ca AuditorsFavourableRemarkMember in-ca_AuditorsFavourableRemarkMember xbrli:item duration true true temType nonnum:domainI 273 272 in-ca AuditorsUnfavourableRemarkMember in-ca_AuditorsUnfavourableRemarkMember xbrli:item duration true true temType nonnum:domainI 274 273 in-ca AuditorsDisclaimerRemarkMember in-ca_AuditorsDisclaimerRemarkMember xbrli:item duration true true temType nonnum:domainI 275 274 in-ca ClauseNotApplicableMember in-ca_ClauseNotApplicableMember xbrli:item duration true true temType DisclosureOfAuditorsQualificationsReservatio in- xbrli:stringItemT 275 in-ca nsOrAdverseRemarksInAuditorsReportLineIte ca_DisclosureOfAuditorsQualificationsReservationsOrAdv xbrli:item duration true true 276 ms erseRemarksInAuditorsReportLineItems ype DisclosureInAuditorsReportRelatingToFixedA xbrli:stringItemT 276 in-ca in-ca_DisclosureInAuditorsReportRelatingToFixedAssets xbrli:item duration false true 277 ssets ype DisclosureRelatingToQuantitativeDetailsOfFixin- xbrli:stringItemT 277 in-ca xbrli:item duration false true 278 edAssets ca_DisclosureRelatingToQuantitativeDetailsOfFixedAssets ype in- DisclosureRelatingToPhysicalVerificationAnd xbrli:stringItemT 278 in-ca ca_DisclosureRelatingToPhysicalVerificationAndMaterial xbrli:item duration false true 279 MaterialDiscrepanciesOfFixedAssets ype DiscrepanciesOfFixedAssets DisclosureInAuditorsReportRelatingToInvento xbrli:stringItemT 279 in-ca in-ca_DisclosureInAuditorsReportRelatingToInventories xbrli:item duration false true 280 ries ype xbrli:stringItemT 280 in-ca DisclosureInAuditorsReportRelatingToLoans in-ca_DisclosureInAuditorsReportRelatingToLoans xbrli:item duration false true 281 ype in- DisclosureAboutLoansGrantedToPartiesCover xbrli:stringItemT 281 in-ca ca_DisclosureAboutLoansGrantedToPartiesCoveredUnder xbrli:item duration false true 282 edUnderSection189OfCompaniesAct ype Section189OfCompaniesAct xbrli:stringItemT 282 in-ca DisclosureRegardingReceiptOfLoansGranted in-ca_DisclosureRegardingReceiptOfLoansGranted xbrli:item duration false true 283 ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 29 A B C D E F G H I J K L DisclosureRegardingTermsOfRecoveryOfLoanin- xbrli:stringItemT 283 in-ca xbrli:item duration false true 284 sGranted ca_DisclosureRegardingTermsOfRecoveryOfLoansGrantedype in- DisclosureInAuditorsReportRelatingToDeposit xbrli:stringItemT 284 in-ca ca_DisclosureInAuditorsReportRelatingToDepositsAccepte xbrli:item duration false true 285 sAccepted ype d in- DisclosureInAuditorsReportRelatingToMainte xbrli:stringItemT 285 in-ca ca_DisclosureInAuditorsReportRelatingToMaintenanceOf xbrli:item duration false true 286 nanceOfCostRecords ype CostRecords in- DisclosureInAuditorsReportRelatingToStatutor nonnum:textBlo 286 in-ca ca_DisclosureInAuditorsReportRelatingToStatutoryDuesEx xbrli:item duration false true 287 yDuesExplanatory ckItemType planatory in- DisclosureRelatingToRegularityInPaymentOf nonnum:textBlo 287 in-ca ca_DisclosureRelatingToRegularityInPaymentOfUndispute xbrli:item duration false true 288 UndisputedStatutoryDuesExplanatory ckItemType dStatutoryDuesExplanatory in- DisclosureRelatingToDisputedStatutoryDuesE nonnum:textBlo 288 in-ca ca_DisclosureRelatingToDisputedStatutoryDuesExplanator xbrli:item duration false true 289 xplanatory ckItemType y in- DisclosureInAuditorsReportRelatingToDefault xbrli:stringItemT 289 in-ca ca_DisclosureInAuditorsReportRelatingToDefaultInRepay xbrli:item duration false true 290 InRepaymentOfFinancialDues ype mentOfFinancialDues xbrli:stringItemT 291 290 in-ca DetailsRegardingAuditorsAbstract in-ca_DetailsRegardingAuditorsAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 292 291 in-ca DetailsRegardingAuditorsTable in-ca_DetailsRegardingAuditorsTable duration true true ype ubeItem in-ca:in- xbrli:stringItemT xbrldt:dimens 292 in-ca AuditorsAxis in-ca_AuditorsAxis duration true true ca_AuditorsDom 293 ype ionItem ain xbrli:stringItemT 294 293 in-ca DetailsRegardingAuditorsLineItems in-ca_DetailsRegardingAuditorsLineItems xbrli:item duration true true ype in-ca- (Individual) 294 in-ca CategoryOfAuditor in-ca_CategoryOfAuditor types:CategoryO xbrli:item duration false true 295 (Auditors firm) fAuditor xbrli:stringItemT 296 295 in-ca NameOfAuditFirm in-ca_NameOfAuditFirm xbrli:item duration false true ype xbrli:stringItemT 297 296 in-ca NameOfAuditorSigningReport in-ca_NameOfAuditorSigningReport xbrli:item duration false true ype xbrli:stringItemT 298 297 in-ca FirmsRegistrationNumberOfAuditFirm in-ca_FirmsRegistrationNumberOfAuditFirm xbrli:item duration false true ype xbrli:stringItemT 299 298 in-ca MembershipNumberOfAuditor in-ca_MembershipNumberOfAuditor xbrli:item duration false true ype xbrli:stringItemT 300 299 in-ca AddressOfAuditors in-ca_AddressOfAuditors xbrli:item duration false true ype in-ca- PermanentAccountNumberOfAuditorOrAudito in- 300 in-ca types:PANNumb xbrli:item duration false true 301 rsFirm ca_PermanentAccountNumberOfAuditorOrAuditorsFirm er in-ca- 301 in-ca SRNOfFormADT1 in-ca_SRNOfFormADT1 types:SRNNumb xbrli:item duration false true 302 er xbrli:dateItemTy 303 302 in-ca DateOfSigningAuditReportByAuditors in-ca_DateOfSigningAuditReportByAuditors xbrli:item duration false true pe xbrli:dateItemTy 304 303 in-ca DateOfSigningOfBalanceSheetByAuditors in-ca_DateOfSigningOfBalanceSheetByAuditors xbrli:item duration false true pe DetailsOfSignatoriesOfFinancialStatementsAb xbrli:stringItemT 304 in-ca in-ca_DetailsOfSignatoriesOfFinancialStatementsAbstract xbrli:item duration true true 305 stract ype30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DetailsOfDirectorsSigningFinancialStatements in- xbrli:stringItemT 305 in-ca xbrli:item duration true true 306 Abstract ca_DetailsOfDirectorsSigningFinancialStatementsAbstract ype DetailsOfDirectorsSigningFinancialStatements xbrli:stringItemT xbrldt:hyperc 306 in-ca in-ca_DetailsOfDirectorsSigningFinancialStatementsTable duration true true 307 Table ype ubeItem in-ca:in- xbrli:stringItemT xbrldt:dimens ca_DirectorsSign 307 in-ca DirectorsSigningFinancialStatementsAxis in-ca_DirectorsSigningFinancialStatementsAxis duration true true ype ionItem ingFinancialStat 308 ementsDomain in- DetailsOfDirectorsSigningFinancialStatements xbrli:stringItemT 308 in-ca ca_DetailsOfDirectorsSigningFinancialStatementsLineItem xbrli:item duration true true 309 LineItems ype s NameOfDirectorSigningFinancialStatementsA xbrli:stringItemT 309 in-ca in-ca_NameOfDirectorSigningFinancialStatementsAbstract xbrli:item duration true true 310 bstract ype xbrli:stringItemT 311 310 in-ca FirstNameOfDirector in-ca_FirstNameOfDirector xbrli:item duration false true ype xbrli:stringItemT 312 311 in-ca MiddleNameOfDirector in-ca_MiddleNameOfDirector xbrli:item duration false true ype xbrli:stringItemT 313 312 in-ca LastNameOfDirector in-ca_LastNameOfDirector xbrli:item duration false true ype xbrli:stringItemT 314 313 in-ca DesignationOfDirector in-ca_DesignationOfDirector xbrli:item duration false true ype in-ca- 314 in-ca DirectorIdentificationNumberOfDirector in-ca_DirectorIdentificationNumberOfDirector types:DINNumb xbrli:item duration false true 315 er DateOfSigningOfFinancialStatementsByDirect xbrli:dateItemTy 315 in-ca in-ca_DateOfSigningOfFinancialStatementsByDirector xbrli:item duration false true 316 or pe in- DetailsOfCompanySecretarySigningFinancialS xbrli:stringItemT 316 in-ca ca_DetailsOfCompanySecretarySigningFinancialStatement xbrli:item duration true true 317 tatementsAbstract ype sAbstract xbrli:stringItemT 318 317 in-ca NameOfCompanySecretary in-ca_NameOfCompanySecretary xbrli:item duration false true ype in-ca- PermanentAccountNumberOfCompanySecreta 318 in-ca in-ca_PermanentAccountNumberOfCompanySecretary types:PANNumb xbrli:item duration false true 319 ry er in- DateOfSigningOfFinancialStatementsByComp xbrli:dateItemTy 319 in-ca ca_DateOfSigningOfFinancialStatementsByCompanySecre xbrli:item duration false true 320 anySecretary pe tary in- DetailsOfChiefFinancialOfficerFinancialState xbrli:stringItemT 320 in-ca ca_DetailsOfChiefFinancialOfficerFinancialStatementsAbs xbrli:item duration true true 321 mentsAbstract ype tract xbrli:stringItemT 322 321 in-ca NameOfChiefFinancialOfficer in-ca_NameOfChiefFinancialOfficer xbrli:item duration false true ype in-ca- PermanentAccountNumberOfChiefFinancialOf 322 in-ca in-ca_PermanentAccountNumberOfChiefFinancialOfficer types:PANNumb xbrli:item duration false true 323 ficer er in- DateOfSigningOfFinancialStatementsByChief xbrli:dateItemTy 323 in-ca ca_DateOfSigningOfFinancialStatementsByChiefFinancial xbrli:item instant false true 324 FinancialOfficer pe Officer DetailsOfManagerSigningFinancialStatements in- xbrli:stringItemT 324 in-ca xbrli:item duration true true 325 Abstract ca_DetailsOfManagerSigningFinancialStatementsAbstract ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 31 A B C D E F G H I J K L DetailsOfManagerSigningFinancialStatements xbrli:stringItemT xbrldt:hyperc 325 in-ca in-ca_DetailsOfManagerSigningFinancialStatementsTable duration true true 326 Table ype ubeItem in-ca:in- xbrli:stringItemT xbrldt:dimens ca_ManagerSign 326 in-ca ManagerSigningFinancialStatementsAxis in-ca_ManagerSigningFinancialStatementsAxis duration true true ype ionItem ingFinancialStat 327 ementsDomain DetailsOfManagerSigningFinancialStatements in- xbrli:stringItemT 327 in-ca xbrli:item duration true true 328 LineItems ca_DetailsOfManagerSigningFinancialStatementsLineItemsype xbrli:stringItemT 329 328 in-ca NameOfManagerAbstract in-ca_NameOfManagerAbstract xbrli:item duration true true ype xbrli:stringItemT 330 329 in-ca FirstNameOfManager in-ca_FirstNameOfManager xbrli:item duration false true ype xbrli:stringItemT 331 330 in-ca SecondNameOfManager in-ca_SecondNameOfManager xbrli:item duration false true ype xbrli:stringItemT 332 331 in-ca LastNameOfManager in-ca_LastNameOfManager xbrli:item duration false true ype in-ca- 332 in-ca PermanentAccountNumberOfManager 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DetailsRegardingEnergyConservation in-ca_DetailsRegardingEnergyConservation xbrli:item duration false true ype xbrli:stringItemT 340 339 in-ca DetailsRegardingTechnologyAbsorption in-ca_DetailsRegardingTechnologyAbsorption xbrli:item duration false true ype DetailsRegardingForeignExchangeEarningsAn in- xbrli:stringItemT 340 in-ca xbrli:item duration false true 341 dOutgo ca_DetailsRegardingForeignExchangeEarningsAndOutgo ype xbrli:stringItemT 341 in-ca DisclosuresInDirectorsResponsibilityStatementin-ca_DisclosuresInDirectorsResponsibilityStatement xbrli:item duration false true 342 ype DetailsOfMaterialChangesAndCommitmentOc in- xbrli:stringItemT 342 in-ca curredDuringPeriodAffectingFinancialPosition ca_DetailsOfMaterialChangesAndCommitmentOccurredDu xbrli:item duration false true 343 OfCompany ringPeriodAffectingFinancialPositionOfCompany ype in- ParticularsOfLoansGuaranteeInvestmentUnder nonnum:textBlo 343 in-ca ca_ParticularsOfLoansGuaranteeInvestmentUnderSection1 xbrli:item 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in-ca_TypeOfOffence types:OffenceTy xbrli:item duration false true (Compounding 502 pe )[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 39 A B C D E F G H I J K L xbrli:stringItemT 503 502 in-ca SectionOfCompaniesAct in-ca_SectionOfCompaniesAct xbrli:item duration false true ype xbrli:stringItemT 504 503 in-ca BriefDescriptionOfOffence in-ca_BriefDescriptionOfOffence xbrli:item duration false true ype DetailsOfPenaltyPunishmentCompoundingFee in- xbrli:stringItemT 504 in-ca xbrli:item duration false true 505 sImposed ca_DetailsOfPenaltyPunishmentCompoundingFeesImposedype xbrli:stringItemT 506 505 in-ca Authority in-ca_Authority xbrli:item duration false true ype xbrli:stringItemT 507 506 in-ca AppealMade in-ca_AppealMade xbrli:item duration false true ype DisclosureOfStatementOnDeclarationGivenBy in- nonnum:textBlo 507 in-ca IndependentDirectorsUnderSubSection6OfSectca_DisclosureOfStatementOnDeclarationGivenByIndepend xbrli:item duration false true 508 ion149Explanatory 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ca_AuditorsQual in- AuditorsQualificationsReservationsAdverseRe xbrli:stringItemT xbrldt:dimens ificationsReserv 511 in-ca ca_AuditorsQualificationsReservationsAdverseRemarksIn duration true true marksInAuditorsReportAxis ype ionItem ationsAdverseRe AuditorsReportAxis marksInAuditors 512 ReportDomain DetailsRegardingAuditorsQualificationsReservin- xbrli:stringItemT 512 in-ca ationsAdverseRemarksInAuditorsReportLineIt ca_DetailsRegardingAuditorsQualificationsReservationsAd xbrli:item duration true true 513 ems verseRemarksInAuditorsReportLineItems ype in- AuditorsQualificationsReservationsAdverseRe xbrli:stringItemT 513 in-ca ca_AuditorsQualificationsReservationsAdverseRemarksIn xbrli:item duration false true 514 marksInAuditorsReport ype AuditorsReport in- DirectorsCommentOnAuditorsQualificationsR xbrli:stringItemT 514 in-ca ca_DirectorsCommentOnAuditorsQualificationsReservatio xbrli:item duration false true 515 eservationsAdverseRemarksInAuditorsReport ype nsAdverseRemarksInAuditorsReport DetailsRegardingCompanySecretaryQualificatiin- xbrli:stringItemT 515 in-ca onOrObservationOrOtherRemarksInSecretarial ca_DetailsRegardingCompanySecretaryQualificationOrObs xbrli:item duration true true 516 AuditReportAbstract ervationOrOtherRemarksInSecretarialAuditReportAbstract ype DetailsRegardingCompanySecretaryQualificatiin- xbrli:stringItemT xbrldt:hyperc 516 in-ca onOrObservationOrOtherRemarksInSecretarial ca_DetailsRegardingCompanySecretaryQualificationOrObs duration true true 517 AuditReportTable ervationOrOtherRemarksInSecretarialAuditReportTable ype ubeItem40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L in-ca:in- ca_CompanySec retaryQualificati in- CompanySecretaryQualificationOrObservation xbrli:stringItemT xbrldt:dimens onOrObservatio 517 in-ca ca_CompanySecretaryQualificationOrObservationOrOther duration true true OrOtherRemarksInSecretarialAuditReportAxis ype ionItem nOrOtherRemar 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duration false true 526 natory ckItemType DetailsOfDirectorsOrKeyManagerialPersonnel in- nonnum:textBlo 526 in-ca sWhoWereAppointedOrHaveResignedDuring ca_DetailsOfDirectorsOrKeyManagerialPersonnelsWhoWe xbrli:item duration false true 527 YearExplanatory reAppointedOrHaveResignedDuringYearExplanatory ckItemType in- DisclosureOfCompaniesWhichHaveBecomeOr ca_DisclosureOfCompaniesWhichHaveBecomeOrCeasedT nonnum:textBlo 527 in-ca CeasedToBeItsSubsidiariesJointVenturesOrAs xbrli:item duration false true 528 sociateCompaniesDuringYearExplanatory oBeItsSubsidiariesJointVenturesOrAssociateCompaniesDurckItemType ingYearExplanatory in- DetailsRelatingToDepositsCoveredUnderChap nonnum:textBlo 528 in-ca ca_DetailsRelatingToDepositsCoveredUnderChapterVOfC xbrli:item duration false true 529 terVOfCompaniesActExplanatory ckItemType ompaniesActExplanatory xbrli:monetaryIt 530 529 in-ca DepositsAcceptedDuringYear in-ca_DepositsAcceptedDuringYear xbrli:item debit duration false true emType DepositsRemainedUnpaidOrUnclaimedAtEnd in- xbrli:monetaryIt 530 in-ca xbrli:item instant false true 531 OfYear ca_DepositsRemainedUnpaidOrUnclaimedAtEndOfYear emType in- AmountOfDefaultInRepaymentOfDepositsOrP xbrli:monetaryIt 531 in-ca ca_AmountOfDefaultInRepaymentOfDepositsOrPaymentO xbrli:item instant false true 532 aymentOfInterestThereonBeginningOfYear emType fInterestThereonBeginningOfYear[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 41 A B C D E F G H I J K L MaximumAmountOfDefaultInRepaymentOfD in- xbrli:monetaryIt 532 in-ca epositsOrPaymentOfInterestThereonDuringYe ca_MaximumAmountOfDefaultInRepaymentOfDepositsOr xbrli:item duration false true 533 emType ar PaymentOfInterestThereonDuringYear in- AmountOfDefaultInRepaymentOfDepositsOrP xbrli:monetaryIt 533 in-ca ca_AmountOfDefaultInRepaymentOfDepositsOrPaymentO xbrli:item instant false true 534 aymentOfInterestThereonEndOfYear emType fInterestThereonEndOfYear NumberOfCasesOfDefaultInRepaymentOfDep in- 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anagerialPersonn Axis ype ionItem elRemuneration 542 Domain RatioOfRemunerationOfDirectorOrManagerial in- xbrli:decimalIte 542 in-ca PersonnelToMedianOfRemunerationOfEmplo ca_RatioOfRemunerationOfDirectorOrManagerialPersonne xbrli:item duration false true 543 yeesForFinancialYear lToMedianOfRemunerationOfEmployeesForFinancialYear mType in- PercentageIncreaseInMedianRemunerationOfE num:percentItem 543 in-ca ca_PercentageIncreaseInMedianRemunerationOfEmployee xbrli:item duration false true 544 mployeesInFinancialYear Type sInFinancialYear NumberOfPermanentEmployeesOnRollsOfCo xbrli:decimalIte 544 in-ca in-ca_NumberOfPermanentEmployeesOnRollsOfCompany xbrli:item duration false true 545 mpany mType in- StatementThatRemunerationIsAsPerRemunerat xbrli:stringItemT 545 in-ca ca_StatementThatRemunerationIsAsPerRemunerationPolic xbrli:item duration false true 546 ionPolicyOfCompany ype yOfCompany StatementShowingDetailsOfEmployeesOfCom in- panyUnderSubRule2And3OfRule5OfCompani 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ReasonsForNotVotingDirectlyExplanatory in-ca_ReasonsForNotVotingDirectlyExplanatory xbrli:item duration false true 560 ckItemType in- NameOfPersonExercisingVotingRightsDirectl nonnum:textBlo 560 in-ca ca_NameOfPersonExercisingVotingRightsDirectlyExplanat xbrli:item duration false true 561 yExplanatory ckItemType ory in- NumberOfSharesHeldByEmployeesExercising xbrli:sharesItem 561 in-ca ca_NumberOfSharesHeldByEmployeesExercisingVotingRi xbrli:item duration false true 562 VotingRightsDirectly Type ghtsDirectly in- PercentageOfExercisedSharesHeldByEmploye num:percentItem 562 in-ca ca_PercentageOfExercisedSharesHeldByEmployeesToTota xbrli:item duration false true 563 esToTotalPaidUpShareCapitalOfCompany Type lPaidUpShareCapitalOfCompany DateOfGeneralMeetingWhenVotingPowerExe xbrli:dateItemTy 563 in-ca in-ca_DateOfGeneralMeetingWhenVotingPowerExercised xbrli:item duration false true 564 rcised pe in- ResolutionsOnWhichVotesCastedByPersonsH nonnum:textBlo 564 in-ca ca_ResolutionsOnWhichVotesCastedByPersonsHoldingSu xbrli:item duration false true 565 oldingSuchVotingPowerExplanatory ckItemType chVotingPowerExplanatory in- PercentageOfSuchVotingPowerToTotalVoting num:percentItem 565 in-ca ca_PercentageOfSuchVotingPowerToTotalVotingPowerOn xbrli:item duration false true 566 PowerOnEachResolution Type EachResolution[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 43 A B C D E F G H I J K L xbrli:booleanIte 566 in-ca WhetherVotesWereCastInFavourOfResolution in-ca_WhetherVotesWereCastInFavourOfResolution xbrli:item duration false true 567 mType in- DisclosureOfEquitySharesWithDifferentialRig nonnum:textBlo 567 in-ca ca_DisclosureOfEquitySharesWithDifferentialRightsExpla xbrli:item duration false true 568 htsExplanatory ckItemType natory NumberOfSharesAllottedWithDifferentialRigh xbrli:sharesItem 568 in-ca in-ca_NumberOfSharesAllottedWithDifferentialRights xbrli:item duration false true 569 ts Type in- DetailsOfDifferentialRightsRelatingToVoting 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ca_DisclosureOfCompositionOfAuditCommitteeAndNonA nonnum:textBlo 577 in-ca ndNonAcceptanceOfAnyRecommendationOfA xbrli:item duration false true 578 uditCommitteeAlongWithReasonsExplanatory cceptanceOfAnyRecommendationOfAuditCommitteeAlongckItemType WithReasonsExplanatory in- DisclosureOfDetailsOfEstablishmentOfVigilM nonnum:textBlo 578 in-ca ca_DisclosureOfDetailsOfEstablishmentOfVigilMechanis xbrli:item duration false true 579 echanismExplanatory ckItemType mExplanatory DisclosureOfPolicyFormulatedByNomination in- AndRemunerationCommitteeRelatingToRemu ca_DisclosureOfPolicyFormulatedByNominationAndRemu nonnum:textBlo 579 in-ca xbrli:item duration false true nerationForDirectorsKeyManagerialPersonnelsnerationCommitteeRelatingToRemunerationForDirectorsK ckItemType 580 AndOtherEmployeesExplanatory eyManagerialPersonnelsAndOtherEmployeesExplanatory in- DisclosureOfReceiptOfCommissionByDirector xbrli:stringItemT 580 in-ca ca_DisclosureOfReceiptOfCommissionByDirectorFromHo xbrli:item duration false true 581 FromHoldingCompanyOrSubsidiaryCompany ype ldingCompanyOrSubsidiaryCompany in- DisclosureOfFactsOfResignationOfDirectorIn ca_DisclosureOfFactsOfResignationOfDirectorInReportOf nonnum:textBlo 581 in-ca ReportOfDirectorsLaidInImmediatelyFollowin xbrli:item duration false true 582 gGeneralMeetingExplanatory DirectorsLaidInImmediatelyFollowingGeneralMeetingExpl ckItemType anatory44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DisclosureOfReportConcernsAboutUnethicalBin- ehaviourActualOrSuspectedFraudOrViolation ca_DisclosureOfReportConcernsAboutUnethicalBehaviour nonnum:textBlo 582 in-ca xbrli:item duration false true OfCompanysCodeOfConductOrEthicsPolicyE ActualOrSuspectedFraudOrViolationOfCompanysCodeOf ckItemType 583 xplanatory ConductOrEthicsPolicyExplanatory xbrli:decimalIte 584 583 in-ca NumberOfMeetingsOfBoard in-ca_NumberOfMeetingsOfBoard xbrli:item duration false true mType xbrli:stringItemT 585 584 in-ca DetailsOfSignatoriesOfBoardReportAbstract in-ca_DetailsOfSignatoriesOfBoardReportAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 586 585 in-ca DetailsOfDirectorsSigningBoardReportTable in-ca_DetailsOfDirectorsSigningBoardReportTable duration true true ype ubeItem in-ca:in- xbrli:stringItemT xbrldt:dimens ca_DirectorsSign 586 in-ca DirectorsSigningBoardReportAxis in-ca_DirectorsSigningBoardReportAxis duration true true ype ionItem ingBoardReport 587 Domain DetailsOfDirectorsSigningBoardReportLineIte xbrli:stringItemT 587 in-ca in-ca_DetailsOfDirectorsSigningBoardReportLineItems xbrli:item duration true true 588 ms ype xbrli:stringItemT 588 in-ca NameOfDirectorSigningBoardReportAbstract in-ca_NameOfDirectorSigningBoardReportAbstract xbrli:item duration true true 589 ype xbrli:dateItemTy 590 589 in-ca DateOfSigningBoardReport in-ca_DateOfSigningBoardReport xbrli:item duration false true pe DisclosureInSecretarialAuditReportExplanator nonnum:textBlo 590 in-ca in-ca_DisclosureInSecretarialAuditReportExplanatory xbrli:item duration false true 591 y ckItemType in- WhetherSecretarialAuditReportIsApplicableO xbrli:booleanIte 591 in-ca ca_WhetherSecretarialAuditReportIsApplicableOnCompan xbrli:item duration false true 592 nCompany mType y in- WhetherSecretarialAuditReportHasBeenQualif xbrli:booleanIte 592 in-ca ca_WhetherSecretarialAuditReportHasBeenQualifiedOrHa xbrli:item duration false true 593 iedOrHasAnyObservationOrOtherRemarks mType sAnyObservationOrOtherRemarks in- SecretarialQualificationsOrObservationsOrOth xbrli:stringItemT 593 in-ca ca_SecretarialQualificationsOrObservationsOrOtherRemar xbrli:item duration false true 594 erRemarksInSecretarialAuditReport ype ksInSecretarialAuditReport DetailsOfSignatoriesOfSecretarialAuditReport in- xbrli:stringItemT 594 in-ca xbrli:item duration true true 595 Abstract ca_DetailsOfSignatoriesOfSecretarialAuditReportAbstract ype DetailsOfSignatoriesOfSecretarialAuditReport xbrli:stringItemT xbrldt:hyperc 595 in-ca in-ca_DetailsOfSignatoriesOfSecretarialAuditReportTable duration true true 596 Table ype ubeItem in-ca:in- xbrli:stringItemT xbrldt:dimens ca_SignatoriesOf 596 in-ca SignatoriesOfSecretarialAuditReportAxis in-ca_SignatoriesOfSecretarialAuditReportAxis duration true true ype ionItem SecretarialAudit 597 ReportDomain in- DetailsOfSignatoriesOfSecretarialAuditReport xbrli:stringItemT 597 in-ca ca_DetailsOfSignatoriesOfSecretarialAuditReportLineItem xbrli:item duration true true 598 LineItems ype s in-ca- (Individual) types:CategoryO 598 in-ca CategoryOfSecretarialAuditor in-ca_CategoryOfSecretarialAuditor (Secretarial xbrli:item duration false true 599 fSecretarialAudit auditors firm) or xbrli:stringItemT 600 599 in-ca NameOfSecretarialAuditFirm in-ca_NameOfSecretarialAuditFirm xbrli:item duration false true ype xbrli:stringItemT 601 600 in-ca NameOfSecretarialAuditorSigningReport in-ca_NameOfSecretarialAuditorSigningReport xbrli:item duration false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 45 A B C D E F G H I J K L FirmsRegistrationNumberOfSecretarialAuditFi xbrli:stringItemT 601 in-ca in-ca_FirmsRegistrationNumberOfSecretarialAuditFirm xbrli:item duration false true 602 rm ype xbrli:stringItemT 603 602 in-ca MembershipNumberOfSecretarialAuditor in-ca_MembershipNumberOfSecretarialAuditor xbrli:item duration false true ype xbrli:stringItemT 604 603 in-ca AddressOfSecretarialAuditors in-ca_AddressOfSecretarialAuditors xbrli:item duration false true ype in- in-ca- PermanentAccountNumberOfSecretarialAudito 604 in-ca ca_PermanentAccountNumberOfSecretarialAuditorOrSecretypes:PANNumb xbrli:item duration false true 605 rOrSecretarialAuditorsFirm tarialAuditorsFirm er xbrli:dateItemTy 606 605 in-ca DateOfSigningSecretarialAuditReport in-ca_DateOfSigningSecretarialAuditReport xbrli:item instant false true pe in- DisclosureOfKeyManagerialPersonnelsAndDir ca_DisclosureOfKeyManagerialPersonnelsAndDirectorsAnnonnum:textBlo 606 in-ca ectorsAndRemunerationToKeyManagerialPers xbrli:item duration false true 607 onnelsAndDirectorsExplanatory dRemunerationToKeyManagerialPersonnelsAndDirectorsE ckItemType xplanatory in- DisclosureOfKeyManagerialPersonnelsAndDir ca_DisclosureOfKeyManagerialPersonnelsAndDirectorsAnxbrli:stringItemT 607 in-ca ectorsAndRemunerationToKeyManagerialPers xbrli:item duration true true 608 onnelsAndDirectorsAbstract dRemunerationToKeyManagerialPersonnelsAndDirectorsAype bstract in- DisclosureOfKeyManagerialPersonnelsAndDir ca_DisclosureOfKeyManagerialPersonnelsAndDirectorsAnxbrli:stringItemT xbrldt:hyperc 608 in-ca ectorsAndRemunerationToKeyManagerialPers duration true true 609 onnelsAndDirectorsTable dRemunerationToKeyManagerialPersonnelsAndDirectorsT ype ubeItem able in-ca:in- ca_KeyManageri xbrli:stringItemT xbrldt:dimens 609 in-ca KeyManagerialPersonnelsAndDirectorsAxis in-ca_KeyManagerialPersonnelsAndDirectorsAxis duration true true alPersonnelsAnd ype ionItem 610 DirectorsDomai n in- DisclosureOfKeyManagerialPersonnelsAndDir ca_DisclosureOfKeyManagerialPersonnelsAndDirectorsAnxbrli:stringItemT 610 in-ca ectorsAndRemunerationToKeyManagerialPers xbrli:item duration true true 611 onnelsAndDirectorsLineItems dRemunerationToKeyManagerialPersonnelsAndDirectorsL ype ineItems xbrli:stringItemT 612 611 in-ca NameOfKeyManagerialPersonnelOrDirector in-ca_NameOfKeyManagerialPersonnelOrDirector xbrli:item duration false true ype in- in-ca- DirectorIdentificationNumberOfKeyManageria 612 in-ca ca_DirectorIdentificationNumberOfKeyManagerialPersonn types:DINNumb xbrli:item duration false true 613 lPersonnelOrDirector elOrDirector er in- in-ca- PermanentAccountNumberOfKeyManagerialP 613 in-ca ca_PermanentAccountNumberOfKeyManagerialPersonnel types:PANNumb xbrli:item duration false true 614 ersonnelOrDirector OrDirector er DateOfBirthOfKeyManagerialPersonnelOrDir xbrli:dateItemTy 614 in-ca in-ca_DateOfBirthOfKeyManagerialPersonnelOrDirector xbrli:item duration false true 615 ector pe46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L (Managing Director) (Whole Time Director) (Independent Director) (Other Non Executive Director) (Director) (Nominee in-ca- Director) DesignationOfKeyManagerialPersonnelOrDire types:TypeOfKe 615 in-ca in-ca_DesignationOfKeyManagerialPersonnelOrDirector (Alternate xbrli:item duration false true ctor yManagerialPers Director) onnel (Additional Director) (Director appointed in casual vacancy) (Manager) (CEO) (Company 616 Secretary) (CFO) QualificationOfKeyManagerialPersonnelOrDir xbrli:stringItemT 616 in-ca in-ca_QualificationOfKeyManagerialPersonnelOrDirector xbrli:item duration false true 617 ector ype SharesHeldByKeyManagerialPersonnelOrDire xbrli:sharesItem 617 in-ca in-ca_SharesHeldByKeyManagerialPersonnelOrDirector xbrli:item duration false true 618 ctor Type in- KeyManagerialPersonnelOrDirectorRemunerat xbrli:stringItemT 618 in-ca ca_KeyManagerialPersonnelOrDirectorRemunerationAbstr xbrli:item duration true true 619 ionAbstract ype act in- GrossSalaryToKeyManagerialPersonnelOrDire xbrli:stringItemT 619 in-ca ca_GrossSalaryToKeyManagerialPersonnelOrDirectorAbst xbrli:item duration true true 620 ctorAbstract ype ract xbrli:monetaryIt 621 620 in-ca SalaryKeyManagerialPersonnelOrDirector in-ca_SalaryKeyManagerialPersonnelOrDirector xbrli:item debit duration false true emType xbrli:monetaryIt 621 in-ca PerquisitesKeyManagerialPersonnelOrDirectorin-ca_PerquisitesKeyManagerialPersonnelOrDirector xbrli:item debit duration false true 622 emType in- ProfitsInLieuOfSalaryKeyManagerialPersonne xbrli:monetaryIt 622 in-ca ca_ProfitsInLieuOfSalaryKeyManagerialPersonnelOrDirect xbrli:item debit duration false true 623 lOrDirector emType or GrossSalaryToKeyManagerialPersonnelOrDire xbrli:monetaryIt 623 in-ca in-ca_GrossSalaryToKeyManagerialPersonnelOrDirector xbrli:item debit duration false true 624 ctor emType SittingFeesKeyManagerialPersonnelOrDirecto xbrli:monetaryIt 624 in-ca in-ca_SittingFeesKeyManagerialPersonnelOrDirector xbrli:item debit duration false true 625 r emType StockOptionKeyManagerialPersonnelOrDirect xbrli:monetaryIt 625 in-ca in-ca_StockOptionKeyManagerialPersonnelOrDirector xbrli:item debit duration false true 626 or emType SweatEquityKeyManagerialPersonnelOrDirect xbrli:monetaryIt 626 in-ca in-ca_SweatEquityKeyManagerialPersonnelOrDirector xbrli:item debit duration false true 627 or emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 47 A B C D E F G H I J K L in- CommissionAsPercentageOfProfitKeyManage xbrli:monetaryIt 627 in-ca ca_CommissionAsPercentageOfProfitKeyManagerialPerso xbrli:item debit duration false true 628 rialPersonnelOrDirector emType nnelOrDirector OtherCommissionKeyManagerialPersonnelOr in- xbrli:monetaryIt 628 in-ca xbrli:item debit duration false true 629 Director ca_OtherCommissionKeyManagerialPersonnelOrDirector emType OtherCompensationKeyManagerialPersonnelOin- xbrli:monetaryIt 629 in-ca xbrli:item debit duration false true 630 rDirector ca_OtherCompensationKeyManagerialPersonnelOrDirectoremType KeyManagerialPersonnelOrDirectorRemunerat xbrli:monetaryIt 630 in-ca in-ca_KeyManagerialPersonnelOrDirectorRemuneration xbrli:item debit duration false true 631 ion emType in- CeilingAsPerActKeyManagerialPersonnelOrD xbrli:monetaryIt 631 in-ca ca_CeilingAsPerActKeyManagerialPersonnelOrDirectorRe xbrli:item credit duration false true 632 irectorRemuneration emType muneration in- DisclosureOfGeneralInformationAboutCompa xbrli:stringItemT 632 in-ca ca_DisclosureOfGeneralInformationAboutCompanyAbstra xbrli:item duration true true 633 nyAbstract ype ct xbrli:stringItemT 634 633 in-ca DisclosureOfCompanyInformationAbstract in-ca_DisclosureOfCompanyInformationAbstract xbrli:item duration true true ype in-ca- 634 in-ca CorporateIdentityNumber in-ca_CorporateIdentityNumber types:CINNumb xbrli:item duration false true 635 er in-ca- 635 in-ca PermanentAccountNumberOfEntity in-ca_PermanentAccountNumberOfEntity types:PANNumb xbrli:item duration false true 636 er xbrli:stringItemT 637 636 in-ca AddressOfRegisteredOfficeOfCompany in-ca_AddressOfRegisteredOfficeOfCompany xbrli:item duration false true ype (Commercial and Industrial) in-ca- (Bank) 637 in-ca TypeOfIndustry in-ca_TypeOfIndustry types:IndustryTy xbrli:item duration false true (NBFC) pe (Power) 638 (Insurance) xbrli:dateItemTy 639 638 in-ca RegistrationDate in-ca_RegistrationDate xbrli:item duration false true pe xbrli:stringItemT 640 639 in-ca CategoryOrSubcategoryOfCompany in-ca_CategoryOrSubcategoryOfCompany xbrli:item duration false true ype xbrli:booleanIte 641 640 in-ca WhetherCompanyIsListedCompany in-ca_WhetherCompanyIsListedCompany xbrli:item duration false true mType xbrli:stringItemT 642 641 in-ca DisclosureOfDocumentInformationAbstract in-ca_DisclosureOfDocumentInformationAbstract xbrli:item duration true true ype in- DateOfBoardMeetingWhenFinalAccountsWer xbrli:dateItemTy 642 in-ca ca_DateOfBoardMeetingWhenFinalAccountsWereApprove xbrli:item duration false true 643 eApproved pe d xbrli:dateItemTy 644 643 in-ca DateOfStartOfReportingPeriod in-ca_DateOfStartOfReportingPeriod xbrli:item duration false true pe xbrli:dateItemTy 645 644 in-ca DateOfEndOfReportingPeriod in-ca_DateOfEndOfReportingPeriod xbrli:item duration false true pe in-ca- (Standalone) 645 in-ca NatureOfReportStandaloneConsolidated in-ca_NatureOfReportStandaloneConsolidated types:NatureOfR xbrli:item duration false true 646 eport (Consolidated) in-ca- (Financial 646 in-ca ContentOfReport in-ca_ContentOfReport types:ContentOf xbrli:item duration false true 647 Statements) Report48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L (Actual) (Thousands) in-ca- (Lakhs) 647 in-ca LevelOfRoundingUsedInFinancialStatements in-ca_LevelOfRoundingUsedInFinancialStatements types:LevelOfRo xbrli:item duration true (Millions) unding 648 (Crores) (Billions) xbrli:stringItemT 649 648 in-ca PeriodCoveredByFinancialStatements in-ca_PeriodCoveredByFinancialStatements xbrli:item duration true ype in- DisclosureOfNetProfitsForLastThreeFinancial xbrli:stringItemT 649 in-ca ca_DisclosureOfNetProfitsForLastThreeFinancialYearsAbs xbrli:item duration true true 650 YearsAbstract ype tract in- DisclosureOfNetProfitsForLastThreeFinancial xbrli:stringItemT xbrldt:hyperc 650 in-ca ca_DisclosureOfNetProfitsForLastThreeFinancialYearsTab duration true true 651 YearsTable ype ubeItem le xbrli:stringItemT xbrldt:dimens 652 651 in-ca NetProfitsForLastThreeFinancialYearsAxis in-ca_NetProfitsForLastThreeFinancialYearsAxis duration true true ype ionItem nonnum:domainI 653 652 in-ca FinancialYearMember in-ca_FinancialYearMember xbrli:item duration true true temType nonnum:domainI 654 653 in-ca FinancialYearMember1 in-ca_FinancialYearMember1 xbrli:item duration true true temType nonnum:domainI 655 654 in-ca FinancialYearMember2 in-ca_FinancialYearMember2 xbrli:item duration true true temType nonnum:domainI 656 655 in-ca FinancialYearMember3 in-ca_FinancialYearMember3 xbrli:item duration true true temType in- DisclosureOfNetProfitsForLastThreeFinancial xbrli:stringItemT 656 in-ca ca_DisclosureOfNetProfitsForLastThreeFinancialYearsLin xbrli:item duration true true 657 YearsLineItems ype eItems xbrli:stringItemT 658 657 in-ca DescriptionOfFinancialYear in-ca_DescriptionOfFinancialYear xbrli:item duration false true ype xbrli:monetaryIt 659 658 in-ca ProfitBeforeTaxOfFinancialYear in-ca_ProfitBeforeTaxOfFinancialYear xbrli:item duration false true emType NetProfitComputedUnderSection198AndAdjusin- xbrli:monetaryIt 659 in-ca tedAsPerRule21FOfCompaniesCSRPolicyRuleca_NetProfitComputedUnderSection198AndAdjustedAsPer xbrli:item credit duration false true 660 s2014 Rule21FOfCompaniesCSRPolicyRules2014 emType xbrli:monetaryIt 661 660 in-ca AmountCSRSpentForFinancialYear in-ca_AmountCSRSpentForFinancialYear xbrli:item debit duration false true emType in-ca- 661 in-ca CINOfSubsidiaryCompany in-ca_CINOfSubsidiaryCompany types:CINNumb xbrli:item duration false true 662 er in-ca- PermanentAccountNumberOfSubsidiaryComp 662 in-ca in-ca_PermanentAccountNumberOfSubsidiaryCompany types:PANNumb xbrli:item duration false true 663 any er in-ca- 663 in-ca CINOfJointVenture in-ca_CINOfJointVenture types:CINNumb xbrli:item duration false true 664 er in-ca- 664 in-ca PermanentAccountNumberOfJointVenture in-ca_PermanentAccountNumberOfJointVenture types:PANNumb xbrli:item duration false true 665 er in-ca- 665 in-ca CINOfAssociateEntity in-ca_CINOfAssociateEntity types:CINNumb xbrli:item duration false true 666 er in-ca- 666 in-ca PermanentAccountNumberOfAssociateEntity in-ca_PermanentAccountNumberOfAssociateEntity types:PANNumb xbrli:item duration false true 667 er in- IdentificationNumberOfForeignSubsidiaryInC xbrli:stringItemT 667 in-ca ca_IdentificationNumberOfForeignSubsidiaryInCountryOfI xbrli:item duration false true 668 ountryOfIncorporationOrResidence ype ncorporationOrResidence[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 49 A B C D E F G H I J K L xbrli:stringItemT 669 668 in-ca NameOfConsolidatedStructuredEntity in-ca_NameOfConsolidatedStructuredEntity xbrli:item duration false true ype in- IdentificationNumberOfForeignAssociateInCo xbrli:stringItemT 669 in-ca ca_IdentificationNumberOfForeignAssociateInCountryOfI xbrli:item duration false true 670 untryOfIncorporationOrResidence ype ncorporationOrResidence in-ca- 670 in-ca PermanentAccountNumberOfJointOperation in-ca_PermanentAccountNumberOfJointOperation types:PANNumb xbrli:item duration false true 671 er in-ca- 671 in-ca CINOfJointOperation in-ca_CINOfJointOperation types:CINNumb xbrli:item duration false true 672 er in- IdentificationNumberOfForeignJointOperation xbrli:stringItemT 672 in-ca ca_IdentificationNumberOfForeignJointOperationInCountr xbrli:item duration false true 673 InCountryOfIncorporationOrResidence ype yOfIncorporationOrResidence in- IdentificationNumberOfForeignJointVentureIn xbrli:stringItemT 673 in-ca ca_IdentificationNumberOfForeignJointVentureInCountry xbrli:item duration false true 674 CountryOfIncorporationOrResidence ype OfIncorporationOrResidence xbrli:stringItemT 675 674 in-ca NameOfUnconsolidatedStructuredEntity in-ca_NameOfUnconsolidatedStructuredEntity xbrli:item duration false true ype in- in-ca- PermanentAccountNumberOfUnconsolidatedS 675 in-ca ca_PermanentAccountNumberOfUnconsolidatedStructured types:PANNumb xbrli:item duration false true 676 tructuredEntity Entity er in-ca- 676 in-ca CINOfUnconsolidatedStructuredEntity in-ca_CINOfUnconsolidatedStructuredEntity types:CINNumb xbrli:item duration false true 677 er IdentificationNumberOfForeignUnconsolidate in- xbrli:stringItemT 677 in-ca dStructuredEntityInCountryOfIncorporationOr ca_IdentificationNumberOfForeignUnconsolidatedStructur xbrli:item duration false true 678 Residence edEntityInCountryOfIncorporationOrResidence ype CountryOfIncorporationOrResidenceOfRelate xbrli:stringItemT 678 in-ca in-ca_CountryOfIncorporationOrResidenceOfRelatedParty xbrli:item duration false true 679 dParty ype in-ca- 679 in-ca PermanentAccountNumberOfRelatedParty in-ca_PermanentAccountNumberOfRelatedParty types:PANNumb xbrli:item duration false true 680 er in-ca- 680 in-ca CINOfRelatedParty in-ca_CINOfRelatedParty types:CINNumb xbrli:item duration false true 681 er in- IdentificationNumberOfForeignRelatedPartyIn xbrli:stringItemT 681 in-ca ca_IdentificationNumberOfForeignRelatedPartyInCountry xbrli:item duration false true 682 CountryOfIncorporationOrResidence ype OfIncorporationOrResidence xbrli:stringItemT 683 682 in-ca ReportingCurrencyOfSubsidiary in-ca_ReportingCurrencyOfSubsidiary xbrli:item duration false true ype xbrli:stringItemT 684 683 in-ca ExchangeRateAsApplicableForSubsidiary in-ca_ExchangeRateAsApplicableForSubsidiary xbrli:item duration false true ype xbrli:monetaryIt 684 in-ca GrossValueOfTransactionWithRelatedParties in-ca_GrossValueOfTransactionWithRelatedParties xbrli:item duration false true 685 emType xbrli:monetaryIt 686 685 in-ca BadDebtsOfRelatedParties in-ca_BadDebtsOfRelatedParties xbrli:item debit duration false true emType xbrli:booleanIte 687 686 in-ca WhetherCompanyIsSubsidiaryCompany in-ca_WhetherCompanyIsSubsidiaryCompany xbrli:item duration false true mType50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L (Section 2(87)(i)) in-ca- (Section 687 in-ca SectionUnderWhichCompanyIsSubsidiary in-ca_SectionUnderWhichCompanyIsSubsidiary types:TypeOfSu 2(87)(ii)) xbrli:item duration false true bsidiary (Section 2(87) Explanation 688 (a)) xbrli:booleanIte 689 688 in-ca WhetherCompanyHasSubsidiaryCompanies in-ca_WhetherCompanyHasSubsidiaryCompanies xbrli:item duration false true mType xbrli:decimalIte 690 689 in-ca NumberOfSubsidiaryCompanies in-ca_NumberOfSubsidiaryCompanies xbrli:item duration false true mType in- NatureOfIssuingAuthorityInCountryOfIncorpo xbrli:stringItemT 690 in-ca ca_NatureOfIssuingAuthorityInCountryOfIncorporationOr xbrli:item duration false true 691 rationOrResidenceSubsidiaryCompany ype ResidenceSubsidiaryCompany (Section 2(87)(i)) in-ca- (Section SectionUnderWhichCompanyBecameSubsidia 691 in-ca in-ca_SectionUnderWhichCompanyBecameSubsidiary types:TypeOfSu 2(87)(ii)) xbrli:item duration false true ry bsidiary (Section 2(87) Explanation 692 (a)) xbrli:booleanIte 693 692 in-ca WhetherSubsidiaryHasFiledBalanceSheet in-ca_WhetherSubsidiaryHasFiledBalanceSheet xbrli:item duration false true mType in-ca- 693 in-ca SRNOfFilingOfBalanceSheetBySubsidiary in-ca_SRNOfFilingOfBalanceSheetBySubsidiary types:SRNNumb xbrli:item duration false true 694 er xbrli:stringItemT 694 in-ca ReasonIfNoFilingHasBeenMadeBySubsidiary in-ca_ReasonIfNoFilingHasBeenMadeBySubsidiary xbrli:item duration false true 695 ype in- WhetherFinancialYearOfSubsidiaryDifferentF xbrli:booleanIte 695 in-ca ca_WhetherFinancialYearOfSubsidiaryDifferentFromFinan xbrli:item duration false true 696 romFinancialYearOfHoldingCompany mType cialYearOfHoldingCompany xbrli:stringItemT 697 696 in-ca FinancialYearOfSubsidiaryAbstract in-ca_FinancialYearOfSubsidiaryAbstract xbrli:item duration true true ype xbrli:dateItemTy 698 697 in-ca StartDateOfAccountingPeriodOfSubsidiary in-ca_StartDateOfAccountingPeriodOfSubsidiary xbrli:item instant false true pe xbrli:dateItemTy 699 698 in-ca EndDateOfAccountingPeriodOfSubsidiary in-ca_EndDateOfAccountingPeriodOfSubsidiary xbrli:item instant false true pe num:percentItem 700 699 in-ca PercentageOfShareholdingInSubsidiary in-ca_PercentageOfShareholdingInSubsidiary xbrli:item duration false true Type xbrli:stringItemT 701 700 in-ca KeyInformationAboutSubsidiaryAbstract in-ca_KeyInformationAboutSubsidiaryAbstract xbrli:item duration true true ype xbrli:monetaryIt 702 701 in-ca ShareCapitalOfSubsidiary in-ca_ShareCapitalOfSubsidiary xbrli:item credit instant false true emType xbrli:monetaryIt 703 702 in-ca ReservesAndSurplusOfSubsidiary in-ca_ReservesAndSurplusOfSubsidiary xbrli:item credit instant false true emType xbrli:monetaryIt 704 703 in-ca TotalAssetsOfSubsidiary in-ca_TotalAssetsOfSubsidiary xbrli:item debit instant false true emType xbrli:monetaryIt 705 704 in-ca TotalLiabilitiesOfSubsidiary in-ca_TotalLiabilitiesOfSubsidiary xbrli:item credit instant false true emType xbrli:monetaryIt 706 705 in-ca InvestmentOfSubsidiary in-ca_InvestmentOfSubsidiary xbrli:item debit instant false true emType xbrli:monetaryIt 707 706 in-ca TurnoverOfSubsidiary in-ca_TurnoverOfSubsidiary xbrli:item credit duration false true emType xbrli:monetaryIt 708 707 in-ca ProfitBeforeTaxOfSubsidiary in-ca_ProfitBeforeTaxOfSubsidiary xbrli:item credit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 51 A B C D E F G H I J K L xbrli:monetaryIt 709 708 in-ca ProvisionForTaxOfSubsidiary in-ca_ProvisionForTaxOfSubsidiary xbrli:item debit duration false true emType xbrli:monetaryIt 710 709 in-ca ProfitAfterTaxOfSubsidiary in-ca_ProfitAfterTaxOfSubsidiary xbrli:item credit duration false true emType xbrli:monetaryIt 711 710 in-ca ProposedDividendOfSubsidiary in-ca_ProposedDividendOfSubsidiary xbrli:item debit duration false true emType in- DetailsIfExemptionIsGrantedForStatementUnd xbrli:stringItemT 711 in-ca ca_DetailsIfExemptionIsGrantedForStatementUnderSectio xbrli:item duration false true 712 erSection129 ype n129 in- WhetherCompanyHasSubsidiaryCompaniesW xbrli:booleanIte 712 in-ca ca_WhetherCompanyHasSubsidiaryCompaniesWhichAreY xbrli:item duration false true 713 hichAreYetToCommenceOperations mType etToCommenceOperations in- DetailsOfSubsidiariesWhichAreYetToComme xbrli:stringItemT 713 in-ca ca_DetailsOfSubsidiariesWhichAreYetToCommenceOpera xbrli:item duration true true 714 nceOperationsAbstract ype tionsAbstract in- DetailsOfSubsidiariesWhichAreYetToComme xbrli:stringItemT xbrldt:hyperc 714 in-ca ca_DetailsOfSubsidiariesWhichAreYetToCommenceOpera duration true true 715 nceOperationsTable ype ubeItem tionsTable in- DetailsOfSubsidiariesWhichAreYetToComme xbrli:stringItemT 715 in-ca ca_DetailsOfSubsidiariesWhichAreYetToCommenceOpera xbrli:item duration true true 716 nceOperationsLineItems ype tionsLineItems in- in-ca- CINOfSubsidiaryCompanyWhichIsYetToCom 716 in-ca ca_CINOfSubsidiaryCompanyWhichIsYetToCommenceOptypes:CINNumb xbrli:item duration false true 717 menceOperations erations er in- in-ca- PANOfSubsidiaryCompanyWhichIsYetToCo 717 in-ca ca_PANOfSubsidiaryCompanyWhichIsYetToCommenceO types:PANNumb xbrli:item duration false true 718 mmenceOperations perations er in- IdentificationNumberOfForeignSubsidiaryWhi ca_IdentificationNumberOfForeignSubsidiaryWhichIsYetT xbrli:stringItemT 718 in-ca chIsYetToCommenceOperationsInCountryOfI xbrli:item duration false true 719 ncorporationOrResidence oCommenceOperationsInCountryOfIncorporationOrReside ype nce in- NatureOfIssuingAuthorityInCountryOfIncorpo ca_NatureOfIssuingAuthorityInCountryOfIncorporationOr xbrli:stringItemT 719 in-ca rationOrResidenceForeignSubsidiaryWhichIsY xbrli:item duration false true 720 etToCommenceOperations ResidenceForeignSubsidiaryWhichIsYetToCommenceOperype ations in- WhetherCompanyHasSubsidiaryCompaniesLi xbrli:booleanIte 720 in-ca ca_WhetherCompanyHasSubsidiaryCompaniesLiquidated xbrli:item duration false true 721 quidatedOrSoldDuringYear mType OrSoldDuringYear in- DetailsOfSubsidiariesLiquidatedOrSoldDuring xbrli:stringItemT 721 in-ca ca_DetailsOfSubsidiariesLiquidatedOrSoldDuringYearAbst xbrli:item duration true true 722 YearAbstract ype ract in- DetailsOfSubsidiariesLiquidatedOrSoldDuring xbrli:stringItemT xbrldt:hyperc 722 in-ca ca_DetailsOfSubsidiariesLiquidatedOrSoldDuringYearTabl duration true true 723 YearTable ype ubeItem e in- DetailsOfSubsidiariesLiquidatedOrSoldDuring xbrli:stringItemT 723 in-ca ca_DetailsOfSubsidiariesLiquidatedOrSoldDuringYearLine xbrli:item duration true true 724 YearLineItems ype Items in- in-ca- CINOfSubsidiaryCompanyLiquidatedOrSoldD 724 in-ca ca_CINOfSubsidiaryCompanyLiquidatedOrSoldDuringYea types:CINNumb xbrli:item duration false true 725 uringYear r er in- in-ca- PANOfSubsidiaryCompanyLiquidatedOrSold 725 in-ca ca_PANOfSubsidiaryCompanyLiquidatedOrSoldDuringYe types:PANNumb xbrli:item duration false true 726 DuringYear ar er IdentificationNumberOfForeignSubsidiaryLiquin- xbrli:stringItemT 726 in-ca idatedOrSoldDuringYearInCountryOfIncorpor ca_IdentificationNumberOfForeignSubsidiaryLiquidatedOr xbrli:item duration false true 727 ationOrResidence SoldDuringYearInCountryOfIncorporationOrResidence ype52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L NatureOfIssuingAuthorityInCountryOfIncorpo in- xbrli:stringItemT 727 in-ca rationOrResidenceForeignSubsidiaryLiquidate ca_NatureOfIssuingAuthorityInCountryOfIncorporationOr xbrli:item duration false true 728 dOrSoldDuringYear ResidenceForeignSubsidiaryLiquidatedOrSoldDuringYear ype in- DescriptionOfReasonWhyUsingDifferentRepo xbrli:stringItemT 728 in-ca ca_DescriptionOfReasonWhyUsingDifferentReportingDate xbrli:item duration false true 729 rtingDateOrPeriodForSubsidiary ype OrPeriodForSubsidiary NameOfAssociateForWhichReportingDateIsDiin- xbrli:stringItemT 729 in-ca xbrli:item duration false true 730 fferent ca_NameOfAssociateForWhichReportingDateIsDifferent ype in-ca- CINOfAssociateEntityWhoseReportingDateIs in- 730 in-ca types:CINNumb xbrli:item duration false true 731 Different ca_CINOfAssociateEntityWhoseReportingDateIsDifferent er in-ca- PANOfAssociateEntityWhoseReportingDateIs in- 731 in-ca types:PANNumb xbrli:item duration false true 732 Different ca_PANOfAssociateEntityWhoseReportingDateIsDifferent er xbrli:dateItemTy 733 732 in-ca LatestAuditedBalanceSheetDate in-ca_LatestAuditedBalanceSheetDate xbrli:item instant false true pe WhetherAssociateHasBeenConsideredInConso in- xbrli:booleanIte 733 in-ca xbrli:item duration false true 734 lidation ca_WhetherAssociateHasBeenConsideredInConsolidation mType xbrli:stringItemT 735 734 in-ca ReasonWhyAssociateIsNotConsolidated in-ca_ReasonWhyAssociateIsNotConsolidated xbrli:item duration false true ype DescriptionHowThereIsSignificantInfluenceIn in- xbrli:stringItemT 735 in-ca xbrli:item duration false true 736 Associate ca_DescriptionHowThereIsSignificantInfluenceInAssociate ype xbrli:monetaryIt 737 736 in-ca AmountOfInvestmentInAssociate in-ca_AmountOfInvestmentInAssociate xbrli:item debit instant false true emType xbrli:sharesItem 738 737 in-ca NumberOfSharesHeldOfAssociate in-ca_NumberOfSharesHeldOfAssociate xbrli:item instant false true Type in- NetWorthAttributableToShareholdingAsPerLat xbrli:monetaryIt 738 in-ca ca_NetWorthAttributableToShareholdingAsPerLatestAudit xbrli:item debit instant false true 739 estAuditedBalanceSheetAssociate emType edBalanceSheetAssociate xbrli:monetaryIt 740 739 in-ca ProfitLossForYearAssociate 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estAuditedBalanceSheetJointVenture emType edBalanceSheetJointVenture xbrli:monetaryIt 766 765 in-ca ProfitLossForYearJointVenture in-ca_ProfitLossForYearJointVenture xbrli:item credit instant false true emType54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L in- ProfitLossForYearJointVentureConsideredInC xbrli:monetaryIt 766 in-ca ca_ProfitLossForYearJointVentureConsideredInConsolidat xbrli:item credit instant false true 767 onsolidation emType ion in- ProfitLossForYearJointVentureNotConsidered xbrli:monetaryIt 767 in-ca ca_ProfitLossForYearJointVentureNotConsideredInConsol xbrli:item credit instant false true 768 InConsolidation emType idation in- WhetherCompanyHasJointVenturesWhichAre xbrli:booleanIte 768 in-ca ca_WhetherCompanyHasJointVenturesWhichAreYetToCo xbrli:item duration false true 769 YetToCommenceOperations mType mmenceOperations in- DetailsOfJointVenturesWhichAreYetToComm xbrli:stringItemT 769 in-ca 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rationOrResidenceForeignJointVentureLiquida xbrli:item duration false true 784 tedOrSoldDuringYear ResidenceForeignJointVentureLiquidatedOrSoldDuringYeaype r[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 55 A B C D E F G H I J K L xbrli:monetaryIt 784 in-ca GrossValueOfTransactionsWithRelatedParties in-ca_GrossValueOfTransactionsWithRelatedParties xbrli:item duration false true 785 emType NameOfStockExchangeWhereTheCompanyIs xbrli:stringItemT 785 in-ca in-ca_NameOfStockExchangeWhereTheCompanyIsListed xbrli:item duration false true 786 Listed ype xbrli:dateItemTy 787 786 in-ca DateOfListingOnExchange in-ca_DateOfListingOnExchange xbrli:item duration false true pe in- StepsTakenOrImpactOnConservationOfEnergy nonnum:textBlo 787 in-ca ca_StepsTakenOrImpactOnConservationOfEnergyExplanat xbrli:item duration false true 788 Explanatory ckItemType ory in- StepsTakenByTheCompanyForUtilisingAltern nonnum:textBlo 788 in-ca ca_StepsTakenByTheCompanyForUtilisingAlternateSource xbrli:item 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TheRateInAggregateWasNotLessThanEightLa ca_TopTenEmployedForAPartOfFinancialYearAtTheRateI nonnum:textBlo 815 in-ca xbrli:item duration false true khAndFiftyThousandRupeesPerMonthExplana nAggregateWasNotLessThanEightLakhAndFiftyThousand ckItemType 816 tory RupeesPerMonthExplanatory in- TopTenEmployedForAPartOfFinancialYearAt ca_TopTenEmployedForAPartOfFinancialYearAtTheRateI xbrli:stringItemT 816 in-ca TheRateInAggregateWasNotLessThanEightLa xbrli:item duration true true 817 khAndFiftyThousandRupeesPerMonthAbstractnAggregateWasNotLessThanEightLakhAndFiftyThousand ype RupeesPerMonthAbstract in- TopTenEmployedForAPartOfFinancialYearAt ca_TopTenEmployedForAPartOfFinancialYearAtTheRateI xbrli:stringItemT xbrldt:hyperc 817 in-ca TheRateInAggregateWasNotLessThanEightLa duration true true 818 khAndFiftyThousandRupeesPerMonthTable nAggregateWasNotLessThanEightLakhAndFiftyThousand ype ubeItem RupeesPerMonthTable[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 57 A B C D E F G H I J K L 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ind-as_CurrentAssetsAbstract xbrli:item duration true true ype xbrli:monetaryIt 859 858 ind-as Inventories ind-as_Inventories xbrli:item debit instant false true emType xbrli:stringItemT 860 859 ind-as CashAndBankBalancesAbstract ind-as_CashAndBankBalancesAbstract xbrli:item duration true true ype xbrli:monetaryIt 861 860 ind-as CashAndCashEquivalents ind-as_CashAndCashEquivalents xbrli:item debit instant false true emType xbrli:monetaryIt 861 ind-as CashAndCashEquivalentsCashFlowStatement ind-as_CashAndCashEquivalentsCashFlowStatement xbrli:item debit instant false true 862 emType xbrli:monetaryIt 863 862 ind-as CashAndBankBalances ind-as_CashAndBankBalances xbrli:item debit instant false true emType xbrli:monetaryIt 864 863 ind-as OtherCurrentAssets ind-as_OtherCurrentAssets xbrli:item debit instant false true emType xbrli:monetaryIt 865 864 ind-as CurrentAssets ind-as_CurrentAssets xbrli:item debit instant false true emType xbrli:monetaryIt 866 865 ind-as Assets ind-as_Assets xbrli:item debit instant false true emType xbrli:stringItemT 867 866 ind-as EquityAndLiabilitiesAbstract ind-as_EquityAndLiabilitiesAbstract xbrli:item duration true true ype xbrli:stringItemT 868 867 ind-as NoncurrentLiabilitiesAbstract ind-as_NoncurrentLiabilitiesAbstract xbrli:item duration true true ype xbrli:monetaryIt 869 868 ind-as DeferredTaxLiabilities ind-as_DeferredTaxLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 870 869 ind-as NoncurrentLiabilities ind-as_NoncurrentLiabilities xbrli:item credit instant false true emType xbrli:stringItemT 871 870 ind-as CurrentLiabilitiesAbstract ind-as_CurrentLiabilitiesAbstract xbrli:item duration true true ype xbrli:monetaryIt 872 871 ind-as OtherCurrentLiabilities ind-as_OtherCurrentLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 873 872 ind-as CurrentLiabilities ind-as_CurrentLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 874 873 ind-as EquityAndLiabilities ind-as_EquityAndLiabilities xbrli:item credit instant false true emType xbrli:stringItemT 875 874 ind-as StatementOfProfitAndLossAbstract ind-as_StatementOfProfitAndLossAbstract xbrli:item duration true true ype xbrli:stringItemT 875 ind-as DisclosureOfRevenueFromOperationsAbstract ind-as_DisclosureOfRevenueFromOperationsAbstract xbrli:item duration true true 876 ype ind- DisclosureOfRevenueFromOperationsForOthe xbrli:stringItemT 876 ind-as as_DisclosureOfRevenueFromOperationsForOtherThanFin xbrli:item duration true true 877 rThanFinanceCompanyAbstract ype anceCompanyAbstract xbrli:monetaryIt 878 877 ind-as RevenueFromSaleOfProducts ind-as_RevenueFromSaleOfProducts xbrli:item credit duration false true emType xbrli:monetaryIt 879 878 ind-as RevenueFromSaleOfServices ind-as_RevenueFromSaleOfServices xbrli:item credit duration false true emType xbrli:monetaryIt 880 879 ind-as OtherOperatingRevenues ind-as_OtherOperatingRevenues xbrli:item credit duration false true emType RevenueFromOperationsOtherThanFinanceCo ind- xbrli:monetaryIt 880 ind-as xbrli:item credit duration false true 881 mpany as_RevenueFromOperationsOtherThanFinanceCompany emType60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DisclosureOfRevenueFromOperationsForFina xbrli:stringItemT 881 ind-as as_DisclosureOfRevenueFromOperationsForFinanceComp xbrli:item duration true true 882 nceCompanyAbstract ype anyAbstract xbrli:monetaryIt 883 882 ind-as RevenueFromInterest ind-as_RevenueFromInterest xbrli:item credit duration false true emType xbrli:monetaryIt 884 883 ind-as RevenueFromOtherFinancialServices ind-as_RevenueFromOtherFinancialServices xbrli:item credit duration false true emType xbrli:monetaryIt 885 884 ind-as RevenueFromOperationsFinanceCompany ind-as_RevenueFromOperationsFinanceCompany xbrli:item credit duration false true emType xbrli:monetaryIt 886 885 ind-as RevenueFromOperations ind-as_RevenueFromOperations xbrli:item credit duration 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oductionActivities nditurePertainingToExplorationAndProductionActivities emType xbrli:monetaryIt 901 900 ind-as OtherExpenses ind-as_OtherExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 902 901 ind-as Expenses ind-as_Expenses xbrli:item debit duration false true emType xbrli:monetaryIt 903 902 ind-as ExceptionalItems ind-as_ExceptionalItems xbrli:item credit duration false true emType xbrli:monetaryIt 904 903 ind-as ProfitBeforeTax ind-as_ProfitBeforeTax xbrli:item credit duration false true emType xbrli:stringItemT 905 904 ind-as TaxExpenseAbstract ind-as_TaxExpenseAbstract xbrli:item duration true true ype xbrli:monetaryIt 906 905 ind-as CurrentTax ind-as_CurrentTax xbrli:item debit duration false true emType xbrli:monetaryIt 907 906 ind-as DeferredTax ind-as_DeferredTax xbrli:item debit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 61 A B C D E F G H I J K L xbrli:monetaryIt 908 907 ind-as TaxExpense ind-as_TaxExpense xbrli:item debit duration false true emType ProfitLossForPeriodFromContinuingOperation xbrli:monetaryIt 908 ind-as ind-as_ProfitLossForPeriodFromContinuingOperations xbrli:item credit duration false true 909 s emType ProfitLossFromDiscontinuedOperationsBefore xbrli:monetaryIt 909 ind-as ind-as_ProfitLossFromDiscontinuedOperationsBeforeTax xbrli:item credit duration false true 910 Tax emType xbrli:monetaryIt 911 910 ind-as TaxExpenseOfDiscontinuedOperations ind-as_TaxExpenseOfDiscontinuedOperations xbrli:item debit duration false true emType ProfitLossFromDiscontinuedOperationsAfterT xbrli:monetaryIt 911 ind-as ind-as_ProfitLossFromDiscontinuedOperationsAfterTax xbrli:item credit duration false true 912 ax emType xbrli:monetaryIt 913 912 ind-as ProfitLossForPeriod ind-as_ProfitLossForPeriod xbrli:item credit duration false true emType ind- AdditionalDisclosureOnDiscontinuedOperatio xbrli:stringItemT 913 ind-as as_AdditionalDisclosureOnDiscontinuedOperationsAbstrac xbrli:item duration 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as_CashPaymentForInvestmentInPartnershipFirmOrAssoci xbrli:item credit duration false true 943 tnerships ationOfPersonsOrLimitedLiabilityPartnerships emType ind- PurchaseOfIntangibleAssetsClassifiedAsInvest xbrli:monetaryIt 943 ind-as as_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivi xbrli:item credit duration false true 944 ingActivities emType ties ind- CashAdvancesAndLoansMadeToOtherParties xbrli:monetaryIt 944 ind-as as_CashAdvancesAndLoansMadeToOtherPartiesClassified xbrli:item credit duration false true 945 ClassifiedAsInvestingActivities emType AsInvestingActivities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 63 A B C D E F G H I J K L CashReceiptsFromRepaymentOfAdvancesAnd ind- xbrli:monetaryIt 945 ind-as LoansMadeToOtherPartiesClassifiedAsInvesti as_CashReceiptsFromRepaymentOfAdvancesAndLoansMa xbrli:item debit duration false true 946 ngActivities deToOtherPartiesClassifiedAsInvestingActivities emType ind- CashPaymentsForFutureContractsForwardCon 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982 ind-as as_AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilit xbrli:item debit duration false true 983 ntLiabilities emType ies xbrli:monetaryIt 984 983 ind-as AdjustmentsForReconcileProfitLoss ind-as_AdjustmentsForReconcileProfitLoss xbrli:item debit duration false true emType ind- ProceedsFromSalesOfIntangibleAssetsClassifi xbrli:monetaryIt 984 ind-as as_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInve xbrli:item debit duration false true 985 edAsInvestingActivities emType stingActivities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 65 A B C D E F G H I J K L nonnum:domainI 986 985 ind-as EquitySharesMember ind-as_EquitySharesMember xbrli:item duration true true temType nonnum:domainI 987 986 ind-as EquityShares1Member ind-as_EquityShares1Member xbrli:item duration true true temType nonnum:domainI 988 987 ind-as EquityShares2Member ind-as_EquityShares2Member xbrli:item duration true true temType nonnum:domainI 989 988 ind-as EquityShares3Member 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ind-as NumberOfSharesAuthorised ind-as_NumberOfSharesAuthorised xbrli:item instant false true Type xbrli:monetaryIt 999 998 ind-as ValueOfSharesAuthorised ind-as_ValueOfSharesAuthorised xbrli:item credit instant false true emType xbrli:sharesItem 1000999 ind-as NumberOfSharesIssued ind-as_NumberOfSharesIssued xbrli:item instant false true Type xbrli:monetaryIt 10011000 ind-as ValueOfSharesIssued ind-as_ValueOfSharesIssued xbrli:item credit instant false true emType xbrli:sharesItem 10021001 ind-as NumberOfSharesSubscribedAndFullyPaid ind-as_NumberOfSharesSubscribedAndFullyPaid xbrli:item instant false true Type xbrli:monetaryIt 10031002 ind-as ValueOfSharesSubscribedAndFullyPaid ind-as_ValueOfSharesSubscribedAndFullyPaid xbrli:item credit instant false true emType xbrli:sharesItem 10041003 ind-as NumberOfSharesSubscribedButNotFullyPaid ind-as_NumberOfSharesSubscribedButNotFullyPaid xbrli:item instant false true Type xbrli:monetaryIt 10051004 ind-as ValueOfSharesSubscribedButNotFullyPaid ind-as_ValueOfSharesSubscribedButNotFullyPaid xbrli:item credit instant false true emType xbrli:sharesItem 10061005 ind-as NumberOfSharesSubscribed ind-as_NumberOfSharesSubscribed xbrli:item instant false true Type xbrli:monetaryIt 10071006 ind-as ValueOfSharesSubscribed ind-as_ValueOfSharesSubscribed xbrli:item credit instant false true emType xbrli:stringItemT 10081007 ind-as ValueOfSharesPaidUpAbstract ind-as_ValueOfSharesPaidUpAbstract xbrli:item duration true true ype xbrli:sharesItem 10091008 ind-as NumberOfSharesPaidUp ind-as_NumberOfSharesPaidUp xbrli:item instant false true Type xbrli:monetaryIt 10101009 ind-as ValueOfSharesCalled ind-as_ValueOfSharesCalled xbrli:item credit instant false true emType xbrli:stringItemT 10111010 ind-as CallsUnpaidAbstract ind-as_CallsUnpaidAbstract xbrli:item duration true true ype xbrli:stringItemT 10121011 ind-as CallsUnpaidByDirectorsAndOfficersAbstract ind-as_CallsUnpaidByDirectorsAndOfficersAbstract xbrli:item duration true true ype xbrli:monetaryIt 10131012 ind-as CallsUnpaidByDirectors ind-as_CallsUnpaidByDirectors xbrli:item debit instant false true emType xbrli:monetaryIt 10141013 ind-as CallsUnpaidByOfficers ind-as_CallsUnpaidByOfficers xbrli:item debit instant false true emType66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 10151014 ind-as CallsUnpaidByDirectorsAndOfficers ind-as_CallsUnpaidByDirectorsAndOfficers xbrli:item debit instant false true emType xbrli:monetaryIt 10161015 ind-as CallsUnpaidByOthers ind-as_CallsUnpaidByOthers xbrli:item debit instant false true emType xbrli:monetaryIt 10171016 ind-as CallsUnpaid ind-as_CallsUnpaid xbrli:item debit instant false true emType xbrli:monetaryIt 10181017 ind-as ForfeitedShares ind-as_ForfeitedShares xbrli:item credit instant false true emType xbrli:monetaryIt 10191018 ind-as ForfeitedSharesReissued ind-as_ForfeitedSharesReissued xbrli:item credit instant false true emType xbrli:monetaryIt 10201019 ind-as ValueOfSharesPaidUp ind-as_ValueOfSharesPaidUp xbrli:item credit instant false true emType num:perShareIte 10211020 ind-as ParValuePerShare ind-as_ParValuePerShare xbrli:item duration false true mType AmountPerShareCalledInCaseSharesNotFully ind- num:perShareIte 1021 ind-as xbrli:item duration false true 1022 Called as_AmountPerShareCalledInCaseSharesNotFullyCalled mType ReconciliationOfNumberOfSharesOutstanding ind- xbrli:stringItemT 1022 ind-as xbrli:item duration true true 1023 Abstract as_ReconciliationOfNumberOfSharesOutstandingAbstract ype xbrli:sharesItem 10241023 ind-as NumberOfSharesOutstanding ind-as_NumberOfSharesOutstanding xbrli:item instant false true Type ChangesInNumberOfSharesOutstandingAbstra xbrli:stringItemT 1024 ind-as ind-as_ChangesInNumberOfSharesOutstandingAbstract xbrli:item duration true true 1025 ct ype IncreaseInNumberOfSharesOutstandingAbstra xbrli:stringItemT 1025 ind-as 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ind-as_AmountOfPublicIssueDuringPeriod xbrli:item credit duration false true emType xbrli:monetaryIt 10331032 ind-as AmountOfBonusIssueDuringPeriod ind-as_AmountOfBonusIssueDuringPeriod xbrli:item credit duration false true emType xbrli:monetaryIt 10341033 ind-as AmountOfRightsIssueDuringPeriod ind-as_AmountOfRightsIssueDuringPeriod xbrli:item credit duration false true emType AmountOfPrivatePlacementIssueArisingOutOf ind- xbrli:monetaryIt 1034 ind-as ConversionOfDebenturesPreferenceSharesDurias_AmountOfPrivatePlacementIssueArisingOutOfConversi xbrli:item credit duration false true 1035 ngPeriod onOfDebenturesPreferenceSharesDuringPeriod emType AmountOfOtherPrivatePlacementIssueDuringP xbrli:monetaryIt 1035 ind-as ind-as_AmountOfOtherPrivatePlacementIssueDuringPeriod xbrli:item credit duration false true 1036 eriod emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 67 A B C D E F G H I J K L AmountOfPreferentialAllotmentIssueArisingO ind- xbrli:monetaryIt 1036 ind-as utOfConversionOfDebenturesPreferenceSharesas_AmountOfPreferentialAllotmentIssueArisingOutOfCon xbrli:item credit duration false true 1037 DuringPeriod versionOfDebenturesPreferenceSharesDuringPeriod emType ind- AmountOfOtherPreferentialAllotmentIssueDur xbrli:monetaryIt 1037 ind-as as_AmountOfOtherPreferentialAllotmentIssueDuringPerio xbrli:item credit duration false true 1038 ingPeriod emType d ind- AmountOfShareBasedPaymentTransactionsDu xbrli:monetaryIt 1038 ind-as as_AmountOfShareBasedPaymentTransactionsDuringPerio xbrli:item credit duration false true 1039 ringPeriod emType d ind- AmountOfIssueUnderSchemeOfAmalgamation xbrli:monetaryIt 1039 ind-as as_AmountOfIssueUnderSchemeOfAmalgamationDuringP xbrli:item credit duration false true 1040 DuringPeriod emType eriod xbrli:monetaryIt 10411040 ind-as AmountOfOtherIssuesDuringPeriod ind-as_AmountOfOtherIssuesDuringPeriod xbrli:item credit duration false true emType ind- AmountOfSharesIssuedUnderEmployeeStock xbrli:monetaryIt 1041 ind-as as_AmountOfSharesIssuedUnderEmployeeStockOptionPla xbrli:item credit duration false true 1042 OptionPlan emType n ind- AmountOfOtherIssueArisingOutOfConversion xbrli:monetaryIt 1042 ind-as as_AmountOfOtherIssueArisingOutOfConversionOfSecurit xbrli:item credit duration false true 1043 OfSecuritiesDuringPeriod emType iesDuringPeriod ind- DecreaseInAmountOfTreasurySharesOrShares xbrli:monetaryIt 1043 ind-as as_DecreaseInAmountOfTreasurySharesOrSharesBoughtB xbrli:item debit duration false true 1044 BoughtBack emType ack xbrli:monetaryIt 10451044 ind-as OtherDecreaseInAmountOfShares ind-as_OtherDecreaseInAmountOfShares xbrli:item debit duration false true emType SharesInCompanyHeldByHoldingCompanyOr ind- xbrli:stringItemT 1045 ind-as UltimateHoldingCompanyOrByItsSubsidiaries as_SharesInCompanyHeldByHoldingCompanyOrUltimate xbrli:item duration true true 1046 OrAssociatesAbstract HoldingCompanyOrByItsSubsidiariesOrAssociatesAbstractype xbrli:sharesItem 10471046 ind-as SharesInCompanyHeldByHoldingCompany ind-as_SharesInCompanyHeldByHoldingCompany xbrli:item instant false true Type SharesInCompanyHeldByUltimateHoldingCo ind- xbrli:sharesItem 1047 ind-as xbrli:item instant false true 1048 mpany as_SharesInCompanyHeldByUltimateHoldingCompany Type ind- SharesInCompanyHeldBySubsidiariesOfItsHol xbrli:sharesItem 1048 ind-as as_SharesInCompanyHeldBySubsidiariesOfItsHoldingCom xbrli:item instant false true 1049 dingCompany Type pany ind- SharesInCompanyHeldBySubsidiariesOfItsUlti xbrli:sharesItem 1049 ind-as as_SharesInCompanyHeldBySubsidiariesOfItsUltimateHol xbrli:item instant false true 1050 mateHoldingCompany Type dingCompany ind- SharesInCompanyHeldByAssociatesOfItsHold xbrli:sharesItem 1050 ind-as as_SharesInCompanyHeldByAssociatesOfItsHoldingComp xbrli:item instant false true 1051 ingCompany Type any ind- SharesInCompanyHeldByAssociatesOfItsUlti xbrli:sharesItem 1051 ind-as as_SharesInCompanyHeldByAssociatesOfItsUltimateHoldi xbrli:item instant false true 1052 mateHoldingCompany Type ngCompany SharesInCompanyHeldByHoldingCompanyOr ind- xbrli:sharesItem 1052 ind-as UltimateHoldingCompanyOrByItsSubsidiaries as_SharesInCompanyHeldByHoldingCompanyOrUltimate xbrli:item instant false true 1053 OrAssociates HoldingCompanyOrByItsSubsidiariesOrAssociates Type SharesReservedForIssueUnderOptionsAndCon ind- xbrli:sharesItem 1053 ind-as tractsOrCommitmentsForSaleOfSharesOrDisin as_SharesReservedForIssueUnderOptionsAndContractsOr xbrli:item instant false true 1054 vestment CommitmentsForSaleOfSharesOrDisinvestment Type68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L AmountOfSharesReservedForIssueUnderOptio ind- xbrli:monetaryIt 1054 ind-as nsAndContractsOrCommitmentsForSaleOfSha as_AmountOfSharesReservedForIssueUnderOptionsAndCo xbrli:item credit instant false true 1055 resOrDisinvestment ntractsOrCommitmentsForSaleOfSharesOrDisinvestment emType ind- DescriptionOfTermsOfSharesReservedForIssu 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ApplicationMoneyReceivedForAllotmentOfSe xbrli:monetaryIt 1059 ind-as as_ApplicationMoneyReceivedForAllotmentOfSecuritiesA xbrli:item credit instant false true 1060 curitiesAndDueForRefundPrincipal emType ndDueForRefundPrincipal ind- ApplicationMoneyReceivedForAllotmentOfSe xbrli:monetaryIt 1060 ind-as as_ApplicationMoneyReceivedForAllotmentOfSecuritiesA xbrli:item credit instant false true 1061 curitiesAndDueForRefundInterestAccrued emType ndDueForRefundInterestAccrued ApplicationMoneyReceivedForAllotmentOfSe ind- xbrli:monetaryIt 1061 ind-as curitiesAndDueForRefundAndInterestAccrued as_ApplicationMoneyReceivedForAllotmentOfSecuritiesA xbrli:item credit instant false true 1062 Thereon ndDueForRefundAndInterestAccruedThereon emType TermsAndConditionsOfSharesPendingAllotme xbrli:stringItemT 1062 ind-as ind-as_TermsAndConditionsOfSharesPendingAllotment xbrli:item duration false true 1063 nt ype xbrli:sharesItem 10641063 ind-as NumberOfSharesProposedToBeIssued 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1069 entInCompanyAbstract ype panyAbstract ind- WhetherThereAreAnyShareholdersHoldingMo xbrli:booleanIte 1069 ind-as as_WhetherThereAreAnyShareholdersHoldingMoreThanFi xbrli:item duration false true 1070 reThanFivePerCentSharesInCompany mType vePerCentSharesInCompany ind- DisclosureOfShareholdingMoreThanFivePerC xbrli:stringItemT xbrldt:hyperc 1070 ind-as as_DisclosureOfShareholdingMoreThanFivePerCentInCom duration true true 1071 entInCompanyTable ype ubeItem panyTable xbrli:stringItemT xbrldt:dimens 10721071 ind-as NameOfShareholderAxis ind-as_NameOfShareholderAxis duration true true ype ionItem nonnum:domainI 10731072 ind-as NameOfShareholderMember ind-as_NameOfShareholderMember xbrli:item duration true true temType nonnum:domainI 10741073 ind-as Shareholder1Member ind-as_Shareholder1Member xbrli:item duration true true temType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 69 A B C D E F G H I J K L nonnum:domainI 10751074 ind-as Shareholder2Member ind-as_Shareholder2Member xbrli:item duration true true temType nonnum:domainI 10761075 ind-as Shareholder3Member ind-as_Shareholder3Member xbrli:item duration true true temType nonnum:domainI 10771076 ind-as Shareholder4Member ind-as_Shareholder4Member xbrli:item duration true true temType nonnum:domainI 10781077 ind-as Shareholder5Member ind-as_Shareholder5Member xbrli:item duration true true temType nonnum:domainI 10791078 ind-as Shareholder6Member ind-as_Shareholder6Member xbrli:item duration true true temType nonnum:domainI 10801079 ind-as Shareholder7Member ind-as_Shareholder7Member xbrli:item duration true true temType nonnum:domainI 10811080 ind-as Shareholder8Member ind-as_Shareholder8Member xbrli:item duration true true temType nonnum:domainI 10821081 ind-as Shareholder9Member ind-as_Shareholder9Member xbrli:item duration true true temType nonnum:domainI 10831082 ind-as Shareholder10Member ind-as_Shareholder10Member xbrli:item duration true true temType nonnum:domainI 10841083 ind-as 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ind-as_LoansRepayableOnDemandMember xbrli:item duration true true temType72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L LoansRepayableOnDemandFromBanksMembe nonnum:domainI 1156 ind-as ind-as_LoansRepayableOnDemandFromBanksMember xbrli:item duration true true 1157 r temType LoansRepayableOnDemandFromOthersMemb nonnum:domainI 1157 ind-as ind-as_LoansRepayableOnDemandFromOthersMember xbrli:item duration true true 1158 er temType nonnum:domainI 11591158 ind-as IntercorporateBorrowingsMember ind-as_IntercorporateBorrowingsMember xbrli:item duration true true temType nonnum:domainI 11601159 ind-as DeferredPaymentLiabilitiesMember ind-as_DeferredPaymentLiabilitiesMember xbrli:item duration true true temType ind- DeferredPaymentForAcquisitionOfPropertyPla nonnum:domainI 1160 ind-as as_DeferredPaymentForAcquisitionOfPropertyPlantAndEq xbrli:item duration true true 1161 ntAndEquipmentMember temType uipmentMember nonnum:domainI 11621161 ind-as 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ind-as_OutstandingAmountOfContinuingDefaultPrincipal xbrli:item credit instant false true 1194 ipal emType OutstandingAmountOfContinuingDefaultIntere xbrli:monetaryIt 1194 ind-as ind-as_OutstandingAmountOfContinuingDefaultInterest xbrli:item credit instant false true 1195 st emType xbrli:stringItemT 11961195 ind-as DetailsOfBondsOrDebenturesAbstract ind-as_DetailsOfBondsOrDebenturesAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 11971196 ind-as DetailsOfBondsOrDebenturesTable ind-as_DetailsOfBondsOrDebenturesTable duration true true ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_DetailsOfBon 1197 ind-as DetailsOfBondsOrDebenturesAxis ind-as_DetailsOfBondsOrDebenturesAxis duration true true ype ionItem dsOrDebentures 1198 Domain xbrli:stringItemT 11991198 ind-as DetailsOfBondsOrDebenturesLineItems ind-as_DetailsOfBondsOrDebenturesLineItems xbrli:item duration true true ype in-ca- types:WhetherB (Bond) 1199 ind-as WhetherBondsOrDebentures 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xbrli:stringItemT 1214 ind-as as_NameOfBodyCorporateInWhomInvestmentHasBeenMa xbrli:item duration false true 1215 sBeenMade ype de76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DetailsOfWhetherSuchBodyCorporateIsSubsidind- xbrli:stringItemT 1215 ind-as iaryAssociateJointVentureOrControlledSpecial as_DetailsOfWhetherSuchBodyCorporateIsSubsidiaryAsso xbrli:item duration false true 1216 PurposeEntity ciateJointVentureOrControlledSpecialPurposeEntity ype ind- DetailsOfNoncurrentInvestmentsMadeInBody xbrli:stringItemT 1216 ind-as as_DetailsOfNoncurrentInvestmentsMadeInBodyCorporate xbrli:item duration false true 1217 CorporateWhichArePartlyPaid ype WhichArePartlyPaid ind- DetailsOfNoncurrentInvestmentMadeInPartner xbrli:stringItemT 1217 ind-as as_DetailsOfNoncurrentInvestmentMadeInPartnershipFirm xbrli:item duration true true 1218 shipFirmsAbstract ype sAbstract ind- DetailsOfNoncurrentInvestmentMadeInPartner nonnum:textBlo 1218 ind-as 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duration true true temType nonnum:domainI 13471346 ind-as AdvanceIncomeTaxPaidMember ind-as_AdvanceIncomeTaxPaidMember xbrli:item duration true true temType nonnum:domainI 13481347 ind-as AdvanceSalesTaxVATPaidMember ind-as_AdvanceSalesTaxVATPaidMember xbrli:item duration true true temType nonnum:domainI 13491348 ind-as TaxDeductedAtSourceMember ind-as_TaxDeductedAtSourceMember xbrli:item duration true true temType nonnum:domainI 13501349 ind-as AdvanceFringeBenefitTaxPaidMember ind-as_AdvanceFringeBenefitTaxPaidMember xbrli:item duration true true temType nonnum:domainI 13511350 ind-as OtherAdvanceTaxesMember ind-as_OtherAdvanceTaxesMember xbrli:item duration true true temType nonnum:domainI 13521351 ind-as MATCreditEntitlementMember ind-as_MATCreditEntitlementMember xbrli:item duration true true temType nonnum:domainI 13531352 ind-as CenvatReceivableMember ind-as_CenvatReceivableMember xbrli:item duration true true temType nonnum:domainI 13541353 ind-as VATReceivableMember 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duration true true 1383 ct ype xbrli:stringItemT 13841383 ind-as CashAndCashEquivalentsAbstract ind-as_CashAndCashEquivalentsAbstract xbrli:item duration true true ype xbrli:stringItemT 13851384 ind-as BalanceWithBanksAbstract ind-as_BalanceWithBanksAbstract xbrli:item duration true true ype xbrli:monetaryIt 13861385 ind-as FixedDepositsWithBanks ind-as_FixedDepositsWithBanks xbrli:item debit instant false true emType xbrli:monetaryIt 13871386 ind-as OtherDepositsWithBanks ind-as_OtherDepositsWithBanks xbrli:item debit instant false true emType xbrli:monetaryIt 13881387 ind-as OtherBalancesWithBanks ind-as_OtherBalancesWithBanks xbrli:item debit instant false true emType xbrli:monetaryIt 13891388 ind-as BalanceWithBanks ind-as_BalanceWithBanks xbrli:item debit instant false true emType xbrli:monetaryIt 13901389 ind-as ChequesDraftsOnHand ind-as_ChequesDraftsOnHand xbrli:item debit instant false true emType xbrli:monetaryIt 13911390 ind-as CashOnHand ind-as_CashOnHand xbrli:item debit instant false true emType xbrli:monetaryIt 13921391 ind-as Others ind-as_Others xbrli:item debit instant false true emType xbrli:stringItemT 13931392 ind-as NatureOfOtherCashAndCashEquivalents ind-as_NatureOfOtherCashAndCashEquivalents xbrli:item duration false true ype xbrli:monetaryIt 13941393 ind-as EarmarkedBalancesWithBanks ind-as_EarmarkedBalancesWithBanks xbrli:item debit instant false true emType84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DetailsOfBalancesHeldWithBanksToExtentHe as_DetailsOfBalancesHeldWithBanksToExtentHeldAsMar xbrli:stringItemT 1394 ind-as ldAsMarginMoneyOrSecurityAgainstBorrowin xbrli:item duration true true 1395 gsGuaranteesOrOtherCommitmentsAbstract ginMoneyOrSecurityAgainstBorrowingsGuaranteesOrOthe ype rCommitmentsAbstract BalancesHeldWithBanksToExtentHeldAsMargind- xbrli:monetaryIt 1395 ind-as xbrli:item debit instant false true 1396 inMoney as_BalancesHeldWithBanksToExtentHeldAsMarginMoneyemType ind- BalancesHeldWithBanksToExtentHeldAsSecu xbrli:monetaryIt 1396 ind-as as_BalancesHeldWithBanksToExtentHeldAsSecurityAgain xbrli:item debit instant false true 1397 rityAgainstBorrowings emType stBorrowings BalancesHeldWithBanksToExtentHeldAsGuar ind- xbrli:monetaryIt 1397 ind-as xbrli:item debit instant false true 1398 antees as_BalancesHeldWithBanksToExtentHeldAsGuarantees emType ind- BalancesHeldWithBanksToExtentHeldAgainst xbrli:monetaryIt 1398 ind-as as_BalancesHeldWithBanksToExtentHeldAgainstOtherCo xbrli:item debit instant false true 1399 OtherCommitments emType mmitments ind- BalancesHeldWithBanksToExtentHeldAsMarg as_BalancesHeldWithBanksToExtentHeldAsMarginMoneyxbrli:monetaryIt 1399 ind-as inMoneyOrSecurityAgainstBorrowingsGuaran xbrli:item debit instant false true 1400 teesOrOtherCommitments OrSecurityAgainstBorrowingsGuaranteesOrOtherCommitmemType ents ind- RepatriationRestrictionsIfAnyInRespectOfCas xbrli:stringItemT 1400 ind-as as_RepatriationRestrictionsIfAnyInRespectOfCashAndBan xbrli:item duration false true 1401 hAndBankBalances ype kBalances xbrli:stringItemT 14021401 ind-as OtherCurrentAssetsNotesAbstract ind-as_OtherCurrentAssetsNotesAbstract xbrli:item duration true true ype DisclosureOfNotesOnOtherCurrentAssetsExpl ind- nonnum:textBlo 1402 ind-as xbrli:item duration false true 1403 anatory as_DisclosureOfNotesOnOtherCurrentAssetsExplanatory ckItemType xbrli:monetaryIt 14041403 ind-as UnbilledRevenue ind-as_UnbilledRevenue xbrli:item debit instant false true emType xbrli:monetaryIt 14051404 ind-as OtherUnamortisedExpenses ind-as_OtherUnamortisedExpenses xbrli:item debit instant false true emType xbrli:monetaryIt 14061405 ind-as PropertyPlantAndEquipmentHeldForSale ind-as_PropertyPlantAndEquipmentHeldForSale xbrli:item debit instant false true emType xbrli:monetaryIt 14071406 ind-as OtherCurrentAssetsOthers ind-as_OtherCurrentAssetsOthers xbrli:item debit instant false true emType xbrli:stringItemT 14081407 ind-as ProvisionsNotesAbstract ind-as_ProvisionsNotesAbstract xbrli:item duration true true ype nonnum:textBlo 1408 ind-as DisclosureOfNotesOnProvisionsExplanatory ind-as_DisclosureOfNotesOnProvisionsExplanatory xbrli:item duration false true 1409 ckItemType xbrli:stringItemT 14101409 ind-as DisclosureOfBreakupOfProvisionsAbstract ind-as_DisclosureOfBreakupOfProvisionsAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 14111410 ind-as DisclosureOfBreakupOfProvisionsTable ind-as_DisclosureOfBreakupOfProvisionsTable duration true true ype ubeItem xbrli:stringItemT 14121411 ind-as DisclosureOfBreakupOfProvisionsLineItems ind-as_DisclosureOfBreakupOfProvisionsLineItems xbrli:item duration true true ype xbrli:stringItemT 14131412 ind-as ProvisionsAbstract ind-as_ProvisionsAbstract xbrli:item duration true true ype xbrli:stringItemT 14141413 ind-as ProvisionsForEmployeeBenefitsAbstract ind-as_ProvisionsForEmployeeBenefitsAbstract xbrli:item duration true true ype xbrli:monetaryIt 14151414 ind-as ProvisionGratuity ind-as_ProvisionGratuity xbrli:item credit instant false true emType xbrli:monetaryIt 14161415 ind-as ProvisionLeaveEncashment ind-as_ProvisionLeaveEncashment xbrli:item credit instant false true emType xbrli:monetaryIt 14171416 ind-as ProvisionPension ind-as_ProvisionPension xbrli:item credit instant false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 85 A B C D E F G H I J K L xbrli:monetaryIt 14181417 ind-as ProvisionEmployeeInsuranceScheme ind-as_ProvisionEmployeeInsuranceScheme xbrli:item credit instant false true emType xbrli:monetaryIt 14191418 ind-as ProvisionOtherEmployeeRelatedLiabilities ind-as_ProvisionOtherEmployeeRelatedLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 14201419 ind-as ProvisionsForEmployeeBenefits ind-as_ProvisionsForEmployeeBenefits xbrli:item credit instant false true emType xbrli:stringItemT 14211420 ind-as ProvisionForCorporateTaxAbstract 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duration true true ype xbrli:monetaryIt 14291428 ind-as ProposedEquityInterimDividend ind-as_ProposedEquityInterimDividend xbrli:item credit instant false true emType xbrli:monetaryIt 14301429 ind-as ProposedEquityFinalDividend ind-as_ProposedEquityFinalDividend xbrli:item credit instant false true emType xbrli:monetaryIt 14311430 ind-as ProposedEquitySpecialDividend ind-as_ProposedEquitySpecialDividend xbrli:item credit instant false true emType xbrli:monetaryIt 14321431 ind-as ProposedEquityDividend ind-as_ProposedEquityDividend xbrli:item credit instant false true emType xbrli:stringItemT 14331432 ind-as ProposedPreferenceDividendAbstract ind-as_ProposedPreferenceDividendAbstract xbrli:item duration true true ype xbrli:monetaryIt 14341433 ind-as ProposedPreferenceInterimDividend ind-as_ProposedPreferenceInterimDividend xbrli:item credit instant false true emType xbrli:monetaryIt 14351434 ind-as ProposedPreferenceFinalDividend ind-as_ProposedPreferenceFinalDividend xbrli:item credit 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instant false true 1449 Thereon as_UnpaidMaturedDebenturesAndInterestAccruedThereon emType xbrli:monetaryIt 14501449 ind-as SecurityDepositsRefundableCurrent ind-as_SecurityDepositsRefundableCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 14511450 ind-as DebenturesClaimedButNotPaid ind-as_DebenturesClaimedButNotPaid xbrli:item credit instant false true emType xbrli:monetaryIt 14521451 ind-as PublicDepositPayableCurrent ind-as_PublicDepositPayableCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 14531452 ind-as DerivativeLiabilities ind-as_DerivativeLiabilities xbrli:item credit instant false true emType xbrli:stringItemT 14541453 ind-as OtherCurrentLiabilitiesAbstract ind-as_OtherCurrentLiabilitiesAbstract xbrli:item duration true true ype xbrli:monetaryIt 14551454 ind-as RevenueReceivedInAdvance ind-as_RevenueReceivedInAdvance xbrli:item credit instant false true emType xbrli:monetaryIt 14561455 ind-as AdvanceReceivedAgainstContracts 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ind-as as_GrossAmountDueToCustomersForContractWorkCurren xbrli:item credit instant false true 1471 rkCurrent emType t xbrli:monetaryIt 14721471 ind-as RetentionMoneyPayable ind-as_RetentionMoneyPayable xbrli:item credit instant false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 87 A B C D E F G H I J K L xbrli:monetaryIt 14731472 ind-as ContributionToProvidentFundScheme ind-as_ContributionToProvidentFundScheme xbrli:item credit instant false true emType ind- CurrentLiabilitiesPortionOfShareApplicationM xbrli:monetaryIt 1473 ind-as as_CurrentLiabilitiesPortionOfShareApplicationMoneyPen xbrli:item credit instant false true 1474 oneyPendingAllotment emType dingAllotment xbrli:monetaryIt 14751474 ind-as OtherCurrentLiabilitiesOthers ind-as_OtherCurrentLiabilitiesOthers xbrli:item credit instant false true emType xbrli:monetaryIt 14761475 ind-as OtherPayablesCurrent ind-as_OtherPayablesCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 14771476 ind-as BillsPayableAcceptances ind-as_BillsPayableAcceptances xbrli:item credit instant false true emType ind- DescriptionOfWhetherCompanyHaveSufficien as_DescriptionOfWhetherCompanyHaveSufficientAuthoris xbrli:stringItemT 1477 ind-as tAuthorisedCapitalToCoverProposedShareCap xbrli:item duration false true 1478 italAmountResultingFromAllotment edCapitalToCoverProposedShareCapitalAmountResultingF ype romAllotment DisclosureOfAdditionalBalanceSheetNotesExpind- nonnum:textBlo 1478 ind-as xbrli:item duration false true 1479 lanatory as_DisclosureOfAdditionalBalanceSheetNotesExplanatory ckItemType xbrli:stringItemT 14801479 ind-as AdditionalBalanceSheetNotesAbstract ind-as_AdditionalBalanceSheetNotesAbstract xbrli:item duration true true ype ContingentLiabilitiesAndCommitmentsAbstrac xbrli:stringItemT 1480 ind-as ind-as_ContingentLiabilitiesAndCommitmentsAbstract xbrli:item duration true true 1481 t ype xbrli:stringItemT 14821481 ind-as ClassificationOfContingentLiabilitiesAbstract 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instant false true 1488 or OnCapitalAccountAndNotProvidedFor emType ind- UncalledLiabilityOnSharesAndOtherInvestme xbrli:monetaryIt 1488 ind-as as_UncalledLiabilityOnSharesAndOtherInvestmentsPartlyP xbrli:item credit instant false true 1489 ntsPartlyPaid emType aid xbrli:monetaryIt 14901489 ind-as OtherCommitments ind-as_OtherCommitments xbrli:item credit instant false true emType xbrli:monetaryIt 14911490 ind-as Commitments ind-as_Commitments xbrli:item credit instant false true emType xbrli:stringItemT 14921491 ind-as NatureOfOtherCommitments ind-as_NatureOfOtherCommitments xbrli:item duration false true ype xbrli:monetaryIt 14931492 ind-as ContingentLiabilitiesAndCommitments ind-as_ContingentLiabilitiesAndCommitments xbrli:item credit instant false true emType xbrli:stringItemT 14941493 ind-as DetailsRegardingDividendsAbstract ind-as_DetailsRegardingDividendsAbstract xbrli:item duration true true ype ind- AmountOfDividendsProposedToBeDistributed xbrli:monetaryIt 1494 ind-as as_AmountOfDividendsProposedToBeDistributedToEquity xbrli:item credit instant false true 1495 ToEquityShareholders emType Shareholders88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- AmountOfPerShareDividendProposedToBeDis num:perShareIte 1495 ind-as as_AmountOfPerShareDividendProposedToBeDistributedT xbrli:item duration false true 1496 tributedToEquityShareholders mType oEquityShareholders ind- AmountOfDividendsProposedToBeDistributed xbrli:monetaryIt 1496 ind-as as_AmountOfDividendsProposedToBeDistributedToPrefer xbrli:item credit instant false true 1497 ToPreferenceShareholders emType enceShareholders ind- AmountOfPerShareDividendProposedToBeDis num:perShareIte 1497 ind-as as_AmountOfPerShareDividendProposedToBeDistributedT xbrli:item duration false true 1498 tributedToPreferenceShareholders mType oPreferenceShareholders ind- ArrearsOfFixedCumulativeDividendsOnPrefer xbrli:monetaryIt 1498 ind-as 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ineItems PrincipalAndInterestDueRemainingUnpaidAbs xbrli:stringItemT 1508 ind-as ind-as_PrincipalAndInterestDueRemainingUnpaidAbstract xbrli:item duration true true 1509 tract ype xbrli:monetaryIt 15101509 ind-as PrincipalDueRemainingUnpaid ind-as_PrincipalDueRemainingUnpaid xbrli:item credit instant false true emType xbrli:monetaryIt 15111510 ind-as InterestDueRemainingUnpaid ind-as_InterestDueRemainingUnpaid xbrli:item credit instant false true emType xbrli:monetaryIt 15121511 ind-as PrincipalAndInterestDueRemainingUnpaid ind-as_PrincipalAndInterestDueRemainingUnpaid xbrli:item credit instant false true emType xbrli:monetaryIt 1512 ind-as AmountOfInterestPaidUnderMSMEDAct2006 ind-as_AmountOfInterestPaidUnderMSMEDAct2006 xbrli:item debit duration false true 1513 emType ind- AmountOfPaymentsMadeToSupplierBeyondD xbrli:monetaryIt 1513 ind-as as_AmountOfPaymentsMadeToSupplierBeyondDueDateD xbrli:item debit duration false true 1514 ueDateDuringYear emType uringYear xbrli:monetaryIt 15151514 ind-as AmountOfInterestDueAndPayableForPeriod ind-as_AmountOfInterestDueAndPayableForPeriod xbrli:item credit instant false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 89 A B C D E F G H I J K L ind- AmountOfInterestAccruedAndRemainingUnpa xbrli:monetaryIt 1515 ind-as as_AmountOfInterestAccruedAndRemainingUnpaidAtEnd xbrli:item credit instant false true 1516 idAtEndOfAccountingYear emType OfAccountingYear ind- AmountOfFurtherInterestDueAndPayableEven xbrli:monetaryIt 1516 ind-as as_AmountOfFurtherInterestDueAndPayableEvenInSuccee xbrli:item credit instant false true 1517 InSucceedingYear emType dingYear ind- DetailsOfDisclosureRegardingCompaniesLimit xbrli:stringItemT 1517 ind-as as_DetailsOfDisclosureRegardingCompaniesLimitedByGu xbrli:item duration true true 1518 edByGuaranteeAbstract ype aranteeAbstract AmountEachMemberUndertakesToContribute ind- AsPerMemorandumOfAssociationInCaseOfCo as_AmountEachMemberUndertakesToContributeAsPerMe xbrli:monetaryIt 1518 ind-as xbrli:item credit instant false true mpaniesLimitedByGuaranteeHavingShareCapi morandumOfAssociationInCaseOfCompaniesLimitedByGu emType 1519 tal aranteeHavingShareCapital AmountEachMemberUndertakesToContribute ind- AsPerMemorandumOfAssociationInCaseOfCo as_AmountEachMemberUndertakesToContributeAsPerMe xbrli:monetaryIt 1519 ind-as xbrli:item credit instant false true mpaniesLimitedByGuaranteeNotHavingShare morandumOfAssociationInCaseOfCompaniesLimitedByGu emType 1520 Capital aranteeNotHavingShareCapital ind- DisclosureOfInformationOnDerivativeInstrum xbrli:stringItemT 1520 ind-as as_DisclosureOfInformationOnDerivativeInstrumentsAbstr xbrli:item duration true true 1521 entsAbstract ype act DisclosureOfCategoryWiseQuantitativeDataA ind- nonnum:textBlo 1521 ind-as boutOutstandingDerivativeInstrumentsExplana as_DisclosureOfCategoryWiseQuantitativeDataAboutOutst xbrli:item duration false true 1522 tory andingDerivativeInstrumentsExplanatory ckItemType ind- DisclosureOfPurposeForWhichDerivativeInstr xbrli:stringItemT 1522 ind-as as_DisclosureOfPurposeForWhichDerivativeInstrumentsHa xbrli:item duration false true 1523 umentsHaveBeenAcquired ype veBeenAcquired DetailsOfProvisionMadeByNidhiCompaniesA ind- xbrli:stringItemT 1523 ind-as xbrli:item duration true true 1524 bstract as_DetailsOfProvisionMadeByNidhiCompaniesAbstract ype AmountOfProvisionsToBeMadeOnAccountOfIind- xbrli:monetaryIt 1524 ind-as ncomeReversalAndNonPerformingAssetsRem as_AmountOfProvisionsToBeMadeOnAccountOfIncomeR xbrli:item credit duration false true 1525 ainingUnrealised eversalAndNonPerformingAssetsRemainingUnrealised emType xbrli:monetaryIt 1525 ind-as CumulativeAmountProvidedTillPreviousYear ind-as_CumulativeAmountProvidedTillPreviousYear xbrli:item credit instant false true 1526 emType xbrli:monetaryIt 15271526 ind-as AmountProvidedInCurrentYear ind-as_AmountProvidedInCurrentYear xbrli:item credit duration false true emType xbrli:monetaryIt 15281527 ind-as BalanceAmountToBeProvided ind-as_BalanceAmountToBeProvided xbrli:item credit instant false true emType xbrli:stringItemT 15291528 ind-as DetailsOfDepositsAbstract ind-as_DetailsOfDepositsAbstract xbrli:item duration true true ype xbrli:monetaryIt 15301529 ind-as DepositsAcceptedOrRenewedDuringPeriod ind-as_DepositsAcceptedOrRenewedDuringPeriod xbrli:item credit duration false true emType DepositsMaturedAndClaimedButNotPaidDuri ind- xbrli:monetaryIt 1530 ind-as xbrli:item credit duration false true 1531 ngPeriod as_DepositsMaturedAndClaimedButNotPaidDuringPeriod emType xbrli:monetaryIt 15321531 ind-as DepositsMaturedAndClaimedButNotPaid ind-as_DepositsMaturedAndClaimedButNotPaid xbrli:item credit instant false true emType xbrli:monetaryIt 15331532 ind-as DepositsMaturedButNotClaimed ind-as_DepositsMaturedButNotClaimed xbrli:item credit instant false true emType InterestOnDepositsAccruedAndDueButNotPai xbrli:monetaryIt 1533 ind-as ind-as_InterestOnDepositsAccruedAndDueButNotPaid xbrli:item credit instant false true 1534 d emType90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:stringItemT 15351534 ind-as DisclosureOfEquityShareWarrantsAbstract ind-as_DisclosureOfEquityShareWarrantsAbstract xbrli:item duration true true ype xbrli:decimalIte 15361535 ind-as EquityShareWarrants ind-as_EquityShareWarrants xbrli:item instant false true mType ChangesInEquityShareWarrantsDuringPeriodAind- xbrli:stringItemT 1536 ind-as xbrli:item duration true true 1537 bstract as_ChangesInEquityShareWarrantsDuringPeriodAbstract ype AdditionsToEquityShareWarrantsDuringPerio xbrli:decimalIte 1537 ind-as ind-as_AdditionsToEquityShareWarrantsDuringPeriod xbrli:item duration false true 1538 d mType DeductionsInEquityShareWarrantsDuringPerio xbrli:decimalIte 1538 ind-as ind-as_DeductionsInEquityShareWarrantsDuringPeriod xbrli:item duration false true 1539 d mType xbrli:decimalIte 15401539 ind-as ChangesInEquityShareWarrantsDuringPeriod 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credit instant false true emType ind- DetailsOfAcquisitionAndDisposalOfInvestmen xbrli:stringItemT 1549 ind-as as_DetailsOfAcquisitionAndDisposalOfInvestmentsAbstra xbrli:item duration true true 1550 tsAbstract ype ct xbrli:stringItemT xbrldt:hyperc 15511550 ind-as AcquisitionAndDisposalOfInvestmentsTable ind-as_AcquisitionAndDisposalOfInvestmentsTable duration true true ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_AcquisitionA 1551 ind-as AcquisitionAndDisposalOfInvestmentsAxis ind-as_AcquisitionAndDisposalOfInvestmentsAxis duration true true ype ionItem ndDisposalOfInv 1552 estmentsDomain AcquisitionAndDisposalOfInvestmentsLineIte xbrli:stringItemT 1552 ind-as ind-as_AcquisitionAndDisposalOfInvestmentsLineItems xbrli:item duration true true 1553 ms ype NatureOfInvestmentPurchasedOrSoldDuringPe xbrli:stringItemT 1553 ind-as ind-as_NatureOfInvestmentPurchasedOrSoldDuringPeriod xbrli:item duration false true 1554 riod ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : 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xbrli:item debit duration false true emType ind- SubclassificationAndNotesOnIncomeAndExpe nonnum:textBlo 1562 ind-as as_SubclassificationAndNotesOnIncomeAndExpenseExpla xbrli:item duration false true 1563 nseExplanatory ckItemType natory xbrli:stringItemT 15641563 ind-as RevenueFromSaleOfProductsAbstract ind-as_RevenueFromSaleOfProductsAbstract xbrli:item duration true true ype xbrli:stringItemT 15651564 ind-as RevenueFromSaleOfServicesAbstract ind-as_RevenueFromSaleOfServicesAbstract xbrli:item duration true true ype xbrli:stringItemT 1565 ind-as DisclosureOfOtherOperatingRevenuesAbstract ind-as_DisclosureOfOtherOperatingRevenuesAbstract xbrli:item duration true true 1566 ype ind- DisclosureOfNotesOnOtherOperatingRevenue nonnum:textBlo 1566 ind-as as_DisclosureOfNotesOnOtherOperatingRevenuesExplanat xbrli:item duration false true 1567 sExplanatory ckItemType ory xbrli:stringItemT 15681567 ind-as OtherOperatingRevenuesAbstract ind-as_OtherOperatingRevenuesAbstract xbrli:item duration true true ype ind- NetGainLossOnForeignCurrencyFluctuationsT xbrli:monetaryIt 1568 ind-as as_NetGainLossOnForeignCurrencyFluctuationsTreatedAs xbrli:item credit duration false true 1569 reatedAsOtherOperatingRevenue emType OtherOperatingRevenue xbrli:monetaryIt 15701569 ind-as MiscellaneousOtherOperatingRevenues ind-as_MiscellaneousOtherOperatingRevenues xbrli:item credit duration false true emType xbrli:stringItemT 15711570 ind-as DisclosureOfOtherIncomeAbstract ind-as_DisclosureOfOtherIncomeAbstract xbrli:item duration true true ype DisclosureOfNotesOnOtherIncomeExplanator nonnum:textBlo 1571 ind-as ind-as_DisclosureOfNotesOnOtherIncomeExplanatory xbrli:item duration false true 1572 y ckItemType xbrli:stringItemT 15731572 ind-as InterestIncomeAbstract ind-as_InterestIncomeAbstract xbrli:item duration true true ype xbrli:stringItemT 1573 ind-as InterestIncomeOnCurrentInvestmentsAbstract ind-as_InterestIncomeOnCurrentInvestmentsAbstract xbrli:item duration true true 1574 ype xbrli:monetaryIt 15751574 ind-as InterestOnFixedDepositsCurrentInvestments ind-as_InterestOnFixedDepositsCurrentInvestments xbrli:item credit duration false true emType ind- InterestFromCustomersOnAmountsOverdueCu xbrli:monetaryIt 1575 ind-as as_InterestFromCustomersOnAmountsOverdueCurrentInve xbrli:item credit duration false true 1576 rrentInvestments emType stments xbrli:monetaryIt 15771576 ind-as InterestOnCurrentIntercorporateDeposits ind-as_InterestOnCurrentIntercorporateDeposits xbrli:item credit duration false true emType xbrli:monetaryIt 15781577 ind-as InterestOnCurrentDebtSecurities ind-as_InterestOnCurrentDebtSecurities xbrli:item credit duration false true emType xbrli:monetaryIt 15791578 ind-as InterestOnCurrentGovernmentSecurities ind-as_InterestOnCurrentGovernmentSecurities xbrli:item credit duration false true emType92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 15801579 ind-as InterestOnOtherCurrentInvestments 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DestructionOfDepreciablePropertyPlantAndEqas_SurplusOnDisposalDiscardDemolishmentAndDestructio xbrli:item credit duration false true 1599 uipment nOfDepreciablePropertyPlantAndEquipment emType xbrli:monetaryIt 16001599 ind-as GainOnDisposalOfIntangibleAssets ind-as_GainOnDisposalOfIntangibleAssets xbrli:item credit duration false true emType AmountCreditedToProfitAndLossAsTransferF ind- romRevaluationReserveOnAccountOfAddition as_AmountCreditedToProfitAndLossAsTransferFromRevalxbrli:monetaryIt 1600 ind-as xbrli:item credit duration false true alDepreciationChargedOnRevaluedTangibleAsuationReserveOnAccountOfAdditionalDepreciationCharge emType 1601 sets dOnRevaluedTangibleAssets ind- ExcessProvisionDiminutionInValueInvestment xbrli:monetaryIt 1601 ind-as as_ExcessProvisionDiminutionInValueInvestmentWrittenB xbrli:item credit duration false true 1602 WrittenBack emType ack[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 93 A B C D E F G H I J K L ind- ExcessProvisionsBadDoubtfulDebtsAdvances xbrli:monetaryIt 1602 ind-as as_ExcessProvisionsBadDoubtfulDebtsAdvancesWrittenBa xbrli:item credit duration false true 1603 WrittenBack emType ck xbrli:monetaryIt 16041603 ind-as IncomeGovernmentGrantsSubsidies ind-as_IncomeGovernmentGrantsSubsidies xbrli:item credit duration false true emType xbrli:monetaryIt 16051604 ind-as IncomeExportIncentives ind-as_IncomeExportIncentives xbrli:item credit duration false true emType xbrli:monetaryIt 16061605 ind-as IncomeImportEntitlements ind-as_IncomeImportEntitlements xbrli:item credit duration false true emType xbrli:monetaryIt 16071606 ind-as IncomeInsuranceClaims ind-as_IncomeInsuranceClaims xbrli:item credit duration false true emType xbrli:monetaryIt 16081607 ind-as IncomeFromSubsidiaries ind-as_IncomeFromSubsidiaries xbrli:item credit duration false true emType xbrli:monetaryIt 16091608 ind-as InterestOnIncomeTaxRefund ind-as_InterestOnIncomeTaxRefund xbrli:item credit duration false true emType xbrli:monetaryIt 16101609 ind-as IncomeOnBrokerageCommission ind-as_IncomeOnBrokerageCommission xbrli:item credit duration false true emType xbrli:monetaryIt 16111610 ind-as IncomeOnSalesTaxBenefit ind-as_IncomeOnSalesTaxBenefit xbrli:item credit duration false true emType xbrli:monetaryIt 16121611 ind-as ExcessProvisionsWrittenBack ind-as_ExcessProvisionsWrittenBack xbrli:item credit duration false true emType xbrli:monetaryIt 16131612 ind-as OtherAllowancesDeductionOtherIncome ind-as_OtherAllowancesDeductionOtherIncome xbrli:item credit duration false true emType xbrli:monetaryIt 16141613 ind-as MiscellaneousOtherNonoperatingIncome ind-as_MiscellaneousOtherNonoperatingIncome xbrli:item credit duration false true emType xbrli:monetaryIt 16151614 ind-as OtherNonoperatingIncome ind-as_OtherNonoperatingIncome xbrli:item credit duration false true emType xbrli:monetaryIt 16161615 ind-as IncomeFromPipelineTransportation ind-as_IncomeFromPipelineTransportation xbrli:item credit duration false true emType xbrli:stringItemT 16171616 ind-as DisclosureOfFinanceCostAbstract ind-as_DisclosureOfFinanceCostAbstract xbrli:item duration true true ype nonnum:textBlo 1617 ind-as DisclosureOfNotesOnFinanceCostExplanatory ind-as_DisclosureOfNotesOnFinanceCostExplanatory xbrli:item duration false true 1618 ckItemType xbrli:stringItemT 16191618 ind-as InterestExpenseAbstract ind-as_InterestExpenseAbstract xbrli:item duration true true ype xbrli:monetaryIt 16201619 ind-as InterestExpenseDeposits ind-as_InterestExpenseDeposits xbrli:item debit duration false true emType xbrli:monetaryIt 16211620 ind-as InterestExpenseDebtSecurities ind-as_InterestExpenseDebtSecurities xbrli:item debit duration false true emType xbrli:monetaryIt 16221621 ind-as InterestExpenseOtherBorrowings ind-as_InterestExpenseOtherBorrowings xbrli:item debit duration false true emType xbrli:monetaryIt 16231622 ind-as InterestExpenseBorrowings ind-as_InterestExpenseBorrowings xbrli:item debit duration false true emType xbrli:monetaryIt 16241623 ind-as InterestLeaseFinancing ind-as_InterestLeaseFinancing xbrli:item debit duration false true emType xbrli:monetaryIt 16251624 ind-as OtherInterestCharges ind-as_OtherInterestCharges xbrli:item debit duration false true emType xbrli:monetaryIt 16261625 ind-as InterestExpense ind-as_InterestExpense xbrli:item debit duration false true emType xbrli:monetaryIt 16271626 ind-as OtherBorrowingCosts ind-as_OtherBorrowingCosts xbrli:item debit duration false true emType ind- NetGainLossOnForeignCurrencyTransactions xbrli:monetaryIt 1627 ind-as as_NetGainLossOnForeignCurrencyTransactionsAndTrans xbrli:item debit duration false true 1628 AndTranslationsTreatedAsFinanceCosts emType lationsTreatedAsFinanceCosts xbrli:stringItemT 16291628 ind-as EmployeeBenefitExpenseAbstract ind-as_EmployeeBenefitExpenseAbstract xbrli:item duration true true ype94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 16301629 ind-as SalariesAndWages ind-as_SalariesAndWages xbrli:item debit duration false true emType ContributionToProvidentAndOtherFundsAbstr xbrli:stringItemT 1630 ind-as ind-as_ContributionToProvidentAndOtherFundsAbstract xbrli:item duration true true 1631 act ype ind- ContributionToProvidentAndOtherFundsForC xbrli:monetaryIt 1631 ind-as as_ContributionToProvidentAndOtherFundsForContractLa xbrli:item debit duration false true 1632 ontractLabour emType bour ContributionToProvidentAndOtherFundsForOt xbrli:monetaryIt 1632 ind-as ind-as_ContributionToProvidentAndOtherFundsForOthers xbrli:item debit duration false true 1633 hers emType xbrli:monetaryIt 16341633 ind-as ContributionToProvidentAndOtherFunds ind-as_ContributionToProvidentAndOtherFunds xbrli:item debit duration false true emType xbrli:monetaryIt 16351634 ind-as CommissionEmployees ind-as_CommissionEmployees xbrli:item debit duration false true emType xbrli:monetaryIt 16361635 ind-as EmployeeMedicalInsuranceExpenses ind-as_EmployeeMedicalInsuranceExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16371636 ind-as LeaveEncashmentExpenses ind-as_LeaveEncashmentExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16381637 ind-as Gratuity ind-as_Gratuity xbrli:item debit duration false true emType xbrli:monetaryIt 16391638 ind-as PensionSchemes ind-as_PensionSchemes xbrli:item debit duration false true emType xbrli:monetaryIt 16401639 ind-as VoluntaryRetirementCompensation ind-as_VoluntaryRetirementCompensation xbrli:item debit duration false true emType xbrli:monetaryIt 16411640 ind-as OtherRetirementBenefits ind-as_OtherRetirementBenefits xbrli:item debit duration false true emType xbrli:monetaryIt 16421641 ind-as StaffWelfareExpense ind-as_StaffWelfareExpense xbrli:item debit duration false true emType xbrli:monetaryIt 16431642 ind-as OtherEmployeeRelatedExpenses ind-as_OtherEmployeeRelatedExpenses xbrli:item debit duration false true emType xbrli:stringItemT 16441643 ind-as BreakupOfOtherExpensesAbstract ind-as_BreakupOfOtherExpensesAbstract xbrli:item duration true true ype xbrli:monetaryIt 16451644 ind-as ConsumptionOfStoresAndSpareParts ind-as_ConsumptionOfStoresAndSpareParts xbrli:item debit duration false true emType xbrli:monetaryIt 16461645 ind-as PowerAndFuel ind-as_PowerAndFuel xbrli:item debit duration false true emType xbrli:monetaryIt 16471646 ind-as Rent ind-as_Rent xbrli:item debit duration false true emType xbrli:monetaryIt 16481647 ind-as RepairsToBuilding ind-as_RepairsToBuilding xbrli:item debit duration false true emType xbrli:monetaryIt 16491648 ind-as RepairsToMachinery ind-as_RepairsToMachinery xbrli:item debit duration false true emType xbrli:monetaryIt 16501649 ind-as Insurance ind-as_Insurance xbrli:item debit duration false true emType RatesAndTaxesExcludingTaxesOnIncomeAbst xbrli:stringItemT 1650 ind-as ind-as_RatesAndTaxesExcludingTaxesOnIncomeAbstract xbrli:item duration true true 1651 ract ype xbrli:monetaryIt 16521651 ind-as PurchaseTax ind-as_PurchaseTax xbrli:item debit duration false true emType xbrli:monetaryIt 16531652 ind-as OtherCessTaxes ind-as_OtherCessTaxes xbrli:item debit duration false true emType CostTaxesOtherLeviesByGovernmentLocalAu ind- xbrli:monetaryIt 1653 ind-as xbrli:item debit duration false true 1654 thorities as_CostTaxesOtherLeviesByGovernmentLocalAuthorities emType xbrli:monetaryIt 16551654 ind-as RatesAndTaxesExcludingTaxesOnIncome ind-as_RatesAndTaxesExcludingTaxesOnIncome xbrli:item debit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 95 A B C D E F G H I J K L xbrli:monetaryIt 16561655 ind-as ResearchDevelopmentExpenditure ind-as_ResearchDevelopmentExpenditure xbrli:item debit duration false true emType xbrli:monetaryIt 16571656 ind-as SubscriptionsMembershipFees ind-as_SubscriptionsMembershipFees xbrli:item debit duration false true emType xbrli:monetaryIt 16581657 ind-as ElectricityExpenses ind-as_ElectricityExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16591658 ind-as TelephonePostage ind-as_TelephonePostage xbrli:item debit duration false true emType xbrli:monetaryIt 16601659 ind-as PrintingStationery ind-as_PrintingStationery xbrli:item debit duration false true emType xbrli:monetaryIt 16611660 ind-as InformationTechnologyExpenses ind-as_InformationTechnologyExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16621661 ind-as TravellingConveyance ind-as_TravellingConveyance xbrli:item debit duration false true emType xbrli:monetaryIt 16631662 ind-as CateringCanteenExpenses ind-as_CateringCanteenExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16641663 ind-as EntertainmentExpenses ind-as_EntertainmentExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16651664 ind-as LegalProfessionalCharges ind-as_LegalProfessionalCharges xbrli:item debit duration false true emType xbrli:monetaryIt 16661665 ind-as TrainingRecruitmentExpenses ind-as_TrainingRecruitmentExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16671666 ind-as VehicleRunningExpenses ind-as_VehicleRunningExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16681667 ind-as SafetySecurityExpenses ind-as_SafetySecurityExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16691668 ind-as DirectorsSittingFees ind-as_DirectorsSittingFees xbrli:item debit duration false true emType xbrli:stringItemT 16701669 ind-as ManagerialRemunerationAbstract ind-as_ManagerialRemunerationAbstract xbrli:item duration true true ype xbrli:stringItemT 16711670 ind-as RemunerationToDirectorsAbstract ind-as_RemunerationToDirectorsAbstract xbrli:item duration true true ype xbrli:monetaryIt 16721671 ind-as SalaryToDirectors ind-as_SalaryToDirectors xbrli:item debit duration false true emType xbrli:monetaryIt 16731672 ind-as CommissionToDirectors ind-as_CommissionToDirectors xbrli:item debit duration false true emType xbrli:monetaryIt 16741673 ind-as OtherBenefitsToDirectors ind-as_OtherBenefitsToDirectors xbrli:item debit duration false true emType xbrli:monetaryIt 16751674 ind-as RemunerationToDirectors ind-as_RemunerationToDirectors xbrli:item debit duration false true emType xbrli:stringItemT 16761675 ind-as RemunerationToManagerAbstract ind-as_RemunerationToManagerAbstract xbrli:item duration true true ype xbrli:monetaryIt 16771676 ind-as SalaryToManager ind-as_SalaryToManager xbrli:item debit duration false true emType xbrli:monetaryIt 16781677 ind-as CommissionToManager ind-as_CommissionToManager xbrli:item debit duration false true emType xbrli:monetaryIt 16791678 ind-as OtherBenefitsToManager ind-as_OtherBenefitsToManager xbrli:item debit duration false true emType xbrli:monetaryIt 16801679 ind-as RemunerationToManager ind-as_RemunerationToManager xbrli:item debit duration false true emType xbrli:monetaryIt 16811680 ind-as ManagerialRemuneration ind-as_ManagerialRemuneration xbrli:item debit duration false true emType xbrli:monetaryIt 16821681 ind-as DonationsSubscriptions ind-as_DonationsSubscriptions xbrli:item debit duration false true emType xbrli:monetaryIt 16831682 ind-as BooksPeriodicals ind-as_BooksPeriodicals xbrli:item debit duration false true emType xbrli:monetaryIt 16841683 ind-as SeminarsConferenceExpenses ind-as_SeminarsConferenceExpenses xbrli:item debit duration false true emType96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 16851684 ind-as RegistrationFilingFees ind-as_RegistrationFilingFees xbrli:item debit duration false true emType xbrli:monetaryIt 16861685 ind-as CustodialFees ind-as_CustodialFees xbrli:item debit duration false true emType xbrli:monetaryIt 16871686 ind-as BankCharges ind-as_BankCharges xbrli:item debit duration false true emType xbrli:monetaryIt 16881687 ind-as GuestHouseExpenses ind-as_GuestHouseExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16891688 ind-as AdvertisingPromotionalExpenses ind-as_AdvertisingPromotionalExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16901689 ind-as AfterSalesServiceExpenses ind-as_AfterSalesServiceExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16911690 ind-as WarrantyClaimExpenses ind-as_WarrantyClaimExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16921691 ind-as CommissionPaidSoleSellingAgents ind-as_CommissionPaidSoleSellingAgents xbrli:item debit duration false true emType xbrli:monetaryIt 16931692 ind-as CommissionPaidOtherSellingAgents ind-as_CommissionPaidOtherSellingAgents xbrli:item debit duration false true emType xbrli:monetaryIt 16941693 ind-as CommissionPaidSoleBuyingAgents ind-as_CommissionPaidSoleBuyingAgents xbrli:item debit duration false true emType xbrli:monetaryIt 16951694 ind-as TransportationDistributionExpenses ind-as_TransportationDistributionExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16961695 ind-as SecondaryPackingExpenses ind-as_SecondaryPackingExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 16971696 ind-as DiscountingCharges ind-as_DiscountingCharges xbrli:item debit duration false true emType xbrli:monetaryIt 16981697 ind-as GuaranteeCommission ind-as_GuaranteeCommission xbrli:item debit duration false true emType xbrli:monetaryIt 16991698 ind-as CostRepairsMaintenanceOtherAssets ind-as_CostRepairsMaintenanceOtherAssets xbrli:item debit duration false true emType xbrli:stringItemT 17001699 ind-as CostTransportationAbstract ind-as_CostTransportationAbstract xbrli:item duration true true ype xbrli:monetaryIt 17011700 ind-as CostFreight ind-as_CostFreight xbrli:item debit duration false true emType xbrli:monetaryIt 17021701 ind-as CostOctroi ind-as_CostOctroi xbrli:item debit duration false true emType xbrli:monetaryIt 17031702 ind-as CostLoadingAndUnloading ind-as_CostLoadingAndUnloading xbrli:item debit duration false true emType xbrli:monetaryIt 17041703 ind-as CostOtherTransporting ind-as_CostOtherTransporting xbrli:item debit duration false true emType xbrli:monetaryIt 17051704 ind-as CostTransportation ind-as_CostTransportation xbrli:item debit duration false true emType xbrli:monetaryIt 17061705 ind-as CostLeaseRentals ind-as_CostLeaseRentals xbrli:item debit duration false true emType xbrli:monetaryIt 17071706 ind-as CostEffluentDisposal ind-as_CostEffluentDisposal xbrli:item debit duration false true emType xbrli:monetaryIt 17081707 ind-as ProvisionForCostOfRestoration ind-as_ProvisionForCostOfRestoration xbrli:item debit duration false true emType xbrli:monetaryIt 17091708 ind-as CostWarehousing ind-as_CostWarehousing xbrli:item debit duration false true emType xbrli:monetaryIt 17101709 ind-as CostWaterCharges ind-as_CostWaterCharges xbrli:item debit duration false true emType xbrli:monetaryIt 17111710 ind-as CostTechnicalServices ind-as_CostTechnicalServices xbrli:item debit duration false true emType xbrli:monetaryIt 17121711 ind-as CostRoyalty ind-as_CostRoyalty xbrli:item debit duration false true emType xbrli:stringItemT 17131712 ind-as NetProvisionsChargedAbstract ind-as_NetProvisionsChargedAbstract xbrli:item duration true true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 97 A B C D E F G H I J K L xbrli:monetaryIt 17141713 ind-as ProvisionWarrantyClaimsCreated ind-as_ProvisionWarrantyClaimsCreated xbrli:item debit duration false true emType xbrli:monetaryIt 17151714 ind-as ProvisionStatutoryLiabilitiesCreated ind-as_ProvisionStatutoryLiabilitiesCreated xbrli:item debit duration false true emType xbrli:monetaryIt 17161715 ind-as ProvisionRestructuringCreated ind-as_ProvisionRestructuringCreated xbrli:item debit duration false true emType xbrli:monetaryIt 17171716 ind-as OtherProvisionsCreated ind-as_OtherProvisionsCreated xbrli:item debit duration false true emType xbrli:monetaryIt 17181717 ind-as NetProvisionsCharged ind-as_NetProvisionsCharged xbrli:item debit duration false true emType DiscountIssueSharesDebenturesWrittenOffAbs xbrli:stringItemT 1718 ind-as ind-as_DiscountIssueSharesDebenturesWrittenOffAbstract xbrli:item duration true true 1719 tract ype xbrli:monetaryIt 17201719 ind-as DiscountIssueSharesWrittenOff ind-as_DiscountIssueSharesWrittenOff xbrli:item debit duration false true emType xbrli:monetaryIt 17211720 ind-as DiscountIssueDebenturesWrittenOff ind-as_DiscountIssueDebenturesWrittenOff xbrli:item debit duration false true emType xbrli:monetaryIt 17221721 ind-as DiscountIssueSharesDebenturesWrittenOff ind-as_DiscountIssueSharesDebenturesWrittenOff xbrli:item debit duration false true emType xbrli:monetaryIt 17231722 ind-as LossOnDisposalOfIntangibleAssets ind-as_LossOnDisposalOfIntangibleAssets xbrli:item debit duration false true emType LossOnDisposalDiscardDemolishmentAndDes ind- xbrli:monetaryIt 1723 ind-as tructionOfDepreciablePropertyPlantAndEquip as_LossOnDisposalDiscardDemolishmentAndDestructionO xbrli:item debit duration false true 1724 ment fDepreciablePropertyPlantAndEquipment emType xbrli:stringItemT 17251724 ind-as ContractCostAbstract ind-as_ContractCostAbstract xbrli:item duration true true ype xbrli:monetaryIt 17261725 ind-as SiteLabourSupervisionCostContracts ind-as_SiteLabourSupervisionCostContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17271726 ind-as MaterialCostContract ind-as_MaterialCostContract xbrli:item debit duration false true emType xbrli:monetaryIt 17281727 ind-as DepreciationAssetsContracts ind-as_DepreciationAssetsContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17291728 ind-as CostTransportationAssetsContracts ind-as_CostTransportationAssetsContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17301729 ind-as HireChargesAssetsContracts ind-as_HireChargesAssetsContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17311730 ind-as CostDesignTechnicalAssistanceContracts ind-as_CostDesignTechnicalAssistanceContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17321731 ind-as WarrantyCostContracts ind-as_WarrantyCostContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17331732 ind-as OtherClaimsContracts ind-as_OtherClaimsContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17341733 ind-as SaleMaterialScrapOtherAssetsContracts ind-as_SaleMaterialScrapOtherAssetsContracts xbrli:item debit duration false true emType xbrli:stringItemT 1734 ind-as OverheadCostsApportionedContractsAbstract ind-as_OverheadCostsApportionedContractsAbstract xbrli:item duration true true 1735 ype xbrli:monetaryIt 17361735 ind-as InsuranceCostApportionedContract ind-as_InsuranceCostApportionedContract xbrli:item debit duration false true emType DesignTechnicalAssistanceApportionedContra xbrli:monetaryIt 1736 ind-as ind-as_DesignTechnicalAssistanceApportionedContracts xbrli:item debit duration false true 1737 cts emType xbrli:monetaryIt 17381737 ind-as OtherOverheadsApportionedContracts ind-as_OtherOverheadsApportionedContracts xbrli:item debit duration false true emType xbrli:monetaryIt 17391738 ind-as OverheadCostsApportionedContracts ind-as_OverheadCostsApportionedContracts xbrli:item debit duration false true emType98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 17401739 ind-as ContractCost ind-as_ContractCost xbrli:item debit duration false true emType xbrli:monetaryIt 17411740 ind-as CostDryWells ind-as_CostDryWells xbrli:item debit duration false true emType ind- OperatingAndMaintenanceCostOfEmissionAn xbrli:monetaryIt 1741 ind-as as_OperatingAndMaintenanceCostOfEmissionAndOtherPo xbrli:item debit duration false true 1742 dOtherPollutionReductionEquipments emType llutionReductionEquipments xbrli:stringItemT 17431742 ind-as PaymentsToAuditorAbstract ind-as_PaymentsToAuditorAbstract xbrli:item duration true true ype xbrli:monetaryIt 17441743 ind-as PaymentForAuditServices ind-as_PaymentForAuditServices xbrli:item debit duration false true emType xbrli:monetaryIt 17451744 ind-as PaymentForTaxationMatters ind-as_PaymentForTaxationMatters xbrli:item debit duration false true emType xbrli:monetaryIt 17461745 ind-as PaymentForCompanyLawMatters ind-as_PaymentForCompanyLawMatters xbrli:item debit duration false true emType xbrli:monetaryIt 17471746 ind-as PaymentForOtherServices ind-as_PaymentForOtherServices xbrli:item debit duration false true emType xbrli:monetaryIt 17481747 ind-as PaymentForReimbursementOfExpenses ind-as_PaymentForReimbursementOfExpenses xbrli:item debit duration false true emType xbrli:monetaryIt 17491748 ind-as PaymentsToAuditor ind-as_PaymentsToAuditor xbrli:item debit duration false true emType xbrli:monetaryIt 17501749 ind-as CSRExpenditure ind-as_CSRExpenditure xbrli:item debit duration false true emType xbrli:monetaryIt 17511750 ind-as MiscellaneousExpenses ind-as_MiscellaneousExpenses xbrli:item debit duration false true emType ind- BreakupOfExpenditureOnProductionTransport as_BreakupOfExpenditureOnProductionTransportationAnd xbrli:stringItemT 1751 ind-as ationAndOtherExpenditurePertainingToExplor xbrli:item duration true true 1752 ationAndProductionActivitiesAbstract OtherExpenditurePertainingToExplorationAndProductionAype ctivitiesAbstract ind- RoyaltyPertainingToExplorationAndProductio xbrli:monetaryIt 1752 ind-as as_RoyaltyPertainingToExplorationAndProductionActivitie xbrli:item debit duration false true 1753 nActivities emType s CessPertainingToExplorationAndProductionA ind- xbrli:monetaryIt 1753 ind-as xbrli:item debit duration false true 1754 ctivities as_CessPertainingToExplorationAndProductionActivities emType ind- EducationCessPertainingToExplorationAndPro xbrli:monetaryIt 1754 ind-as as_EducationCessPertainingToExplorationAndProduction xbrli:item debit duration false true 1755 ductionActivities emType Activities ind- NationalCalamityContingencyDutyPertainingT xbrli:monetaryIt 1755 ind-as as_NationalCalamityContingencyDutyPertainingToExplora xbrli:item debit duration false true 1756 oExplorationAndProductionActivities emType tionAndProductionActivities ind- ExtractionCostPertainingToExplorationAndPr xbrli:monetaryIt 1756 ind-as as_ExtractionCostPertainingToExplorationAndProduction xbrli:item debit duration false true 1757 oductionActivities emType Activities ind- SalesTaxPertainingToExplorationAndProducti xbrli:monetaryIt 1757 ind-as as_SalesTaxPertainingToExplorationAndProductionActivit xbrli:item debit duration false true 1758 onActivities emType ies ind- GeologicalAndGeophysicalExpenditurePertain xbrli:monetaryIt 1758 ind-as as_GeologicalAndGeophysicalExpenditurePertainingToEx xbrli:item debit duration false true 1759 ingToExplorationAndProductionActivities emType plorationAndProductionActivities ind- AdministrativeExpenditurePertainingToExplor xbrli:monetaryIt 1759 ind-as as_AdministrativeExpenditurePertainingToExplorationAnd xbrli:item debit duration false true 1760 ationAndProductionActivities emType ProductionActivities ind- ResearchAndDevelopmentExpenditurePertaini xbrli:monetaryIt 1760 ind-as as_ResearchAndDevelopmentExpenditurePertainingToExp xbrli:item debit duration false true 1761 ngToExplorationAndProductionActivities emType lorationAndProductionActivities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 99 A B C D E F G H I J K L PipelineOperationAndMaintenanceExpenditur ind- xbrli:monetaryIt 1761 ind-as ePertainingToExplorationAndProductionActivias_PipelineOperationAndMaintenanceExpenditurePertainin xbrli:item debit duration false true 1762 ties gToExplorationAndProductionActivities emType ind- OtherExpenditurePertainingToExplorationAnd xbrli:monetaryIt 1762 ind-as as_OtherExpenditurePertainingToExplorationAndProducti xbrli:item debit duration false true 1763 ProductionActivities emType onActivities xbrli:stringItemT 17641763 ind-as CurrentTaxAbstract ind-as_CurrentTaxAbstract xbrli:item duration true true ype xbrli:monetaryIt 17651764 ind-as CurrentTaxPertainingToPreviousYears ind-as_CurrentTaxPertainingToPreviousYears xbrli:item debit duration false true emType xbrli:monetaryIt 17661765 ind-as CurrentTaxPertainingToCurrentYear ind-as_CurrentTaxPertainingToCurrentYear xbrli:item debit duration false true emType xbrli:monetaryIt 17671766 ind-as MATCreditRecognisedDuringYear ind-as_MATCreditRecognisedDuringYear xbrli:item credit duration false true emType ind- AdditionalInformationOnProfitAndLossAccou nonnum:textBlo 1767 ind-as as_AdditionalInformationOnProfitAndLossAccountExplan xbrli:item duration false true 1768 ntExplanatory ckItemType atory ind- AdditionalInformationOnProfitAndLossAccou xbrli:stringItemT 1768 ind-as as_AdditionalInformationOnProfitAndLossAccountAbstrac xbrli:item duration true true 1769 ntAbstract ype t ind- ChangesInInventoriesOfFinishedGoodsWorkIn xbrli:stringItemT 1769 ind-as as_ChangesInInventoriesOfFinishedGoodsWorkInProgress xbrli:item duration true true 1770 ProgressAndStockInTradeAbstract ype AndStockInTradeAbstract xbrli:monetaryIt 17711770 ind-as ChangesInInventoriesOfFinishedGoods ind-as_ChangesInInventoriesOfFinishedGoods xbrli:item debit duration false true emType xbrli:monetaryIt 17721771 ind-as ChangesInInventoriesOfWorkInProgress ind-as_ChangesInInventoriesOfWorkInProgress xbrli:item debit duration false true emType xbrli:monetaryIt 17731772 ind-as ChangesInInventoriesOfStockInTrade ind-as_ChangesInInventoriesOfStockInTrade xbrli:item debit duration false true emType xbrli:monetaryIt 17741773 ind-as ChangesInOtherInventories ind-as_ChangesInOtherInventories xbrli:item debit duration false true emType xbrli:stringItemT 17751774 ind-as ExceptionalItemsAfterTaxAbstract ind-as_ExceptionalItemsAfterTaxAbstract xbrli:item duration true true ype xbrli:stringItemT 17761775 ind-as DetailsOfNatureOfExceptionalItems ind-as_DetailsOfNatureOfExceptionalItems xbrli:item duration false true ype ind- DetailsOfAggregateAmountSetAsideToProvisi as_DetailsOfAggregateAmountSetAsideToProvisionsMade xbrli:stringItemT 1776 ind-as onsMadeForMeetingSpecificLiabilitiesConting xbrli:item duration true true 1777 enciesOrCommitmentsAbstract ForMeetingSpecificLiabilitiesContingenciesOrCommitmentype sAbstract AggregateAmountSetAsideToProvisionsMade ind- xbrli:monetaryIt 1777 ind-as ForMeetingSpecificLiabilitiesContingenciesOr as_AggregateAmountSetAsideToProvisionsMadeForMeeti xbrli:item debit duration false true 1778 Commitments ngSpecificLiabilitiesContingenciesOrCommitments emType ind- AggregateAmountWithdrawnFromSuchProvisi as_AggregateAmountWithdrawnFromSuchProvisionsMade xbrli:monetaryIt 1778 ind-as onsMadeForMeetingSpecificLiabilitiesConting xbrli:item credit duration false true 1779 enciesOrCommitmentsNoLongerRequired ForMeetingSpecificLiabilitiesContingenciesOrCommitmentemType sNoLongerRequired ind- DetailsOfIncomeOrExpenseRequiringSeparate xbrli:stringItemT 1779 ind-as as_DetailsOfIncomeOrExpenseRequiringSeparateDisclosur xbrli:item duration true true 1780 DisclosureAbstract ype eAbstract WriteDownOfInventoriesToNetRealizableValu xbrli:monetaryIt 1780 ind-as ind-as_WriteDownOfInventoriesToNetRealizableValue xbrli:item debit duration false true 1781 e emType ind- ReversalOfWriteDownOfInventoriesToNetRea xbrli:monetaryIt 1781 ind-as as_ReversalOfWriteDownOfInventoriesToNetRealizableV xbrli:item credit duration false true 1782 lizableValue emType alue100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 17831782 ind-as CostOfRestructuringOfEnterprise ind-as_CostOfRestructuringOfEnterprise xbrli:item debit duration false true emType xbrli:monetaryIt 17841783 ind-as ReversalOfCostOfRestructuringOfEnterprise ind-as_ReversalOfCostOfRestructuringOfEnterprise xbrli:item credit duration false true emType ind- 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xbrli:monetaryIt 1790 ind-as ProvisionsForLossesOfSubsidiaryCompanies ind-as_ProvisionsForLossesOfSubsidiaryCompanies xbrli:item debit duration false true 1791 emType ind- DetailsOfShareOfProfitsOrLossesInPartnershi as_DetailsOfShareOfProfitsOrLossesInPartnershipFirmOr xbrli:stringItemT 1791 ind-as pFirmOrAssociationOfPersonsOrLimitedLiabil xbrli:item duration true true 1792 ityPartnershipsAbstract AssociationOfPersonsOrLimitedLiabilityPartnershipsAbstr ype act ProfitsOrLossesFromPartnershipFirmsOrAssocind- xbrli:monetaryIt 1792 ind-as iationOfPersonsOrLimitedLiabilityPartnership as_ProfitsOrLossesFromPartnershipFirmsOrAssociationOf xbrli:item credit duration false true 1793 s PersonsOrLimitedLiabilityPartnerships emType AccountingPeriodOfPartnershipFirmOrAssoci ind- ationOfPersonsOrLimitedLiabilityPartnerships as_AccountingPeriodOfPartnershipFirmOrAssociationOfPe InRespectOfWhichProfitOrLossesHaveBeenA rsonsOrLimitedLiabilityPartnershipsInRespectOfWhichPro xbrli:stringItemT 1793 ind-as ccountedInCompanysBooksInCaseWhereYear fitOrLossesHaveBeenAccountedInCompanysBooksInCase xbrli:item duration true true ype EndingIsDifferentForPartnershipFirmOrAssociWhereYearEndingIsDifferentForPartnershipFirmOrAssocia ationOfPersonsOrLimitedLiabilityPartnerships tionOfPersonsOrLimitedLiabilityPartnershipsAndCompany 1794 AndCompanyAbstract Abstract StartDateOfAccountingPeriodOfPartnershipFir ind- mOrAssociationOfPersonsOrLimitedLiabilityP as_StartDateOfAccountingPeriodOfPartnershipFirmOrAsso artnershipsInRespectOfWhichProfitOrLossesH ciationOfPersonsOrLimitedLiabilityPartnershipsInRespect xbrli:dateItemTy 1794 ind-as aveBeenAccountedInCompanysBooksInCase OfWhichProfitOrLossesHaveBeenAccountedInCompanysB xbrli:item duration false true pe WhereYearEndingIsDifferentForPartnershipFirooksInCaseWhereYearEndingIsDifferentForPartnershipFir mOrAssociationOfPersonsOrLimitedLiabilityP mOrAssociationOfPersonsOrLimitedLiabilityPartnershipsA 1795 artnershipsAndCompany ndCompany EndDateOfAccountingPeriodOfPartnershipFir ind- mOrAssociationOfPersonsOrLimitedLiabilityP as_EndDateOfAccountingPeriodOfPartnershipFirmOrAsso artnershipsInRespectOfWhichProfitOrLossesH ciationOfPersonsOrLimitedLiabilityPartnershipsInRespect xbrli:dateItemTy 1795 ind-as aveBeenAccountedInCompanysBooksInCase OfWhichProfitOrLossesHaveBeenAccountedInCompanysB xbrli:item duration false true pe WhereYearEndingIsDifferentForPartnershipFirooksInCaseWhereYearEndingIsDifferentForPartnershipFir mOrAssociationOfPersonsOrLimitedLiabilityP mOrAssociationOfPersonsOrLimitedLiabilityPartnershipsA 1796 artnershipsAndCompany ndCompany DetailsOfCostIncurredForIssuingOptionsOrSh ind- xbrli:stringItemT 1796 ind-as aresUnderEmployeeStockOptionOrStockPurch as_DetailsOfCostIncurredForIssuingOptionsOrSharesUnde xbrli:item duration true true 1797 aseSchemeAbstract rEmployeeStockOptionOrStockPurchaseSchemeAbstract ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 101 A B C D E F G H I J K L CostIncurredByHoldingCompanyForIssuingOpind- xbrli:monetaryIt 1797 ind-as tionsOrSharesUnderEmployeeStockOptionOrS as_CostIncurredByHoldingCompanyForIssuingOptionsOrS xbrli:item debit duration false true 1798 tockPurchaseScheme haresUnderEmployeeStockOptionOrStockPurchaseScheme emType ind- CostReimbursedBySubsidiaryCompanyForIssu as_CostReimbursedBySubsidiaryCompanyForIssuingOptio xbrli:monetaryIt 1798 ind-as ingOptionsOrSharesUnderEmployeeStockOpti xbrli:item credit duration false true 1799 onOrStockPurchaseScheme nsOrSharesUnderEmployeeStockOptionOrStockPurchaseS emType cheme ind- DescriptionOfAccountingPolicyForInvestment nonnum:textBlo 1799 ind-as as_DescriptionOfAccountingPolicyForInvestmentInAssocia xbrli:item duration false true 1800 InAssociatesExplanatory ckItemType tesExplanatory xbrli:stringItemT xbrldt:dimens 18011800 ind-as MaturityAxis ind-as_MaturityAxis duration true true ype ionItem nonnum:domainI 18021801 ind-as AggregatedTimeBandsMember 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duration false true 1808 yTransactions emType tions xbrli:monetaryIt 18091808 ind-as LeasesAsLessorRelatedPartyTransactions ind-as_LeasesAsLessorRelatedPartyTransactions xbrli:item duration false true emType xbrli:monetaryIt 18101809 ind-as LeasesAsLesseeRelatedPartyTransactions ind-as_LeasesAsLesseeRelatedPartyTransactions xbrli:item duration false true emType ind- TransfersOfResearchAndDevelopmentFromEn xbrli:monetaryIt 1810 ind-as as_TransfersOfResearchAndDevelopmentFromEntityRelat xbrli:item duration false true 1811 tityRelatedPartyTransactions emType edPartyTransactions ind- TransfersOfResearchAndDevelopmentToEntit xbrli:monetaryIt 1811 ind-as as_TransfersOfResearchAndDevelopmentToEntityRelated xbrli:item duration false true 1812 yRelatedPartyTransactions emType PartyTransactions ind- TransfersUnderLicenseAgreementsFromEntity xbrli:monetaryIt 1812 ind-as as_TransfersUnderLicenseAgreementsFromEntityRelatedP xbrli:item duration false true 1813 RelatedPartyTransactions emType 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emType102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 1818 ind-as AmountsReceivableRelatedPartyTransactions ind-as_AmountsReceivableRelatedPartyTransactions xbrli:item debit instant false true 1819 emType ind- ProvisionsForDoubtfulDebtsRelatedToOutstan xbrli:monetaryIt 1819 ind-as as_ProvisionsForDoubtfulDebtsRelatedToOutstandingBala xbrli:item credit instant false true 1820 dingBalancesOfRelatedPartyTransaction emType ncesOfRelatedPartyTransaction xbrli:monetaryIt 18211820 ind-as RevenueDiscontinuedOperations ind-as_RevenueDiscontinuedOperations xbrli:item credit duration false true emType xbrli:monetaryIt 18221821 ind-as ExpensesDiscontinuedOperations ind-as_ExpensesDiscontinuedOperations xbrli:item debit duration false true emType ind- CashFlowsFromContinuingAndDiscontinuedO xbrli:stringItemT 1822 ind-as as_CashFlowsFromContinuingAndDiscontinuedOperations xbrli:item duration true true 1823 perationsAbstract ype Abstract ind- 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tinuingOperations emType perations ind- CashFlowsFromUsedInFinancingActivitiesDis xbrli:monetaryIt 1828 ind-as as_CashFlowsFromUsedInFinancingActivitiesDiscontinued xbrli:item debit duration false true 1829 continuedOperations emType Operations xbrli:stringItemT 18301829 ind-as DisclosureOfOtherProvisionsAbstract ind-as_DisclosureOfOtherProvisionsAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 18311830 ind-as DisclosureOfOtherProvisionsTable ind-as_DisclosureOfOtherProvisionsTable duration true true ype ubeItem nonnum:domainI 18321831 ind-as WarrantyProvisionMember ind-as_WarrantyProvisionMember xbrli:item duration true true temType nonnum:domainI 18331832 ind-as RestructuringProvisionMember ind-as_RestructuringProvisionMember xbrli:item duration true true temType nonnum:domainI 18341833 ind-as LegalProceedingsProvisionMember ind-as_LegalProceedingsProvisionMember xbrli:item duration true true temType nonnum:domainI 18351834 ind-as RefundsProvisionMember ind-as_RefundsProvisionMember xbrli:item duration true true temType nonnum:domainI 18361835 ind-as OnerousContractsProvisionMember ind-as_OnerousContractsProvisionMember xbrli:item duration true true temType ind- ProvisionForDecommissioningRestorationAnd nonnum:domainI 1836 ind-as as_ProvisionForDecommissioningRestorationAndRehabilit xbrli:item duration true true 1837 RehabilitationCostsMember temType ationCostsMember nonnum:domainI 18381837 ind-as CSRExpenditureProvisionMember ind-as_CSRExpenditureProvisionMember xbrli:item duration true true temType nonnum:domainI 18391838 ind-as OtherProvisionsOthersMember ind-as_OtherProvisionsOthersMember xbrli:item duration true true temType xbrli:stringItemT 18401839 ind-as DisclosureOfOtherProvisionsLineItems ind-as_DisclosureOfOtherProvisionsLineItems xbrli:item duration true true ype ReconciliationOfChangesInOtherProvisionsAb xbrli:stringItemT 1840 ind-as ind-as_ReconciliationOfChangesInOtherProvisionsAbstract xbrli:item duration true true 1841 stract ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 103 A B C D E F G H I J K L xbrli:stringItemT 18421841 ind-as ChangesInOtherProvisionsAbstract ind-as_ChangesInOtherProvisionsAbstract xbrli:item duration true true ype xbrli:monetaryIt 18431842 ind-as AdditionalProvisionsOtherProvisions ind-as_AdditionalProvisionsOtherProvisions xbrli:item credit duration false true emType xbrli:monetaryIt 18441843 ind-as ProvisionUsedOtherProvisions ind-as_ProvisionUsedOtherProvisions xbrli:item debit duration false true emType xbrli:monetaryIt 18451844 ind-as UnusedProvisionReversedOtherProvisions ind-as_UnusedProvisionReversedOtherProvisions xbrli:item debit duration false true emType xbrli:monetaryIt 18461845 ind-as ChangesInOtherProvisions ind-as_ChangesInOtherProvisions xbrli:item credit duration false true emType DescriptionOfNatureOfObligationOtherProvisi xbrli:stringItemT 1846 ind-as ind-as_DescriptionOfNatureOfObligationOtherProvisions xbrli:item duration false true 1847 ons ype ind- DescriptionOfExpectedTimingOfOutflowsOth xbrli:stringItemT 1847 ind-as as_DescriptionOfExpectedTimingOfOutflowsOtherProvisi xbrli:item duration false true 1848 erProvisions ype ons ind- IndicationOfUncertaintiesOfAmountOrTiming xbrli:stringItemT 1848 ind-as as_IndicationOfUncertaintiesOfAmountOrTimingOfOutflo xbrli:item duration false true 1849 OfOutflowsOtherProvisions ype wsOtherProvisions ind- DescriptionOfMajorAssumptionsMadeConcer xbrli:stringItemT 1849 ind-as as_DescriptionOfMajorAssumptionsMadeConcerningFutur xbrli:item duration false true 1850 ningFutureEventsOtherProvisions ype eEventsOtherProvisions ind- AssetsRecognisedForExpectedReimbursement xbrli:monetaryIt 1850 ind-as as_AssetsRecognisedForExpectedReimbursementOtherPro xbrli:item debit instant false true 1851 OtherProvisions emType visions xbrli:monetaryIt 18521851 ind-as ExpectedReimbursementOtherProvisions ind-as_ExpectedReimbursementOtherProvisions xbrli:item debit instant false true emType 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1885 ctRevenueRecognised ype eRecognised ind- MethodsUsedToDetermineStageOfCompletion xbrli:stringItemT 1885 ind-as as_MethodsUsedToDetermineStageOfCompletionOfConstr xbrli:item duration false true 1886 OfConstructionInProgress ype uctionInProgress[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 105 A B C D E F G H I J K L ind- CostsIncurredAndRecognisedProfitsLessRecog xbrli:monetaryIt 1886 ind-as as_CostsIncurredAndRecognisedProfitsLessRecognisedLos xbrli:item debit instant false true 1887 nisedLosses emType ses xbrli:monetaryIt 18881887 ind-as AdvancesReceivedForContractsInProgress ind-as_AdvancesReceivedForContractsInProgress xbrli:item credit instant false true emType xbrli:monetaryIt 18891888 ind-as RetentionForContractsInProgress ind-as_RetentionForContractsInProgress xbrli:item debit instant false true emType xbrli:stringItemT xbrldt:dimens 18901889 ind-as ClassesOfAssetsAxis ind-as_ClassesOfAssetsAxis duration true true ype ionItem nonnum:domainI 18911890 ind-as 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ind-as_FutureFinanceChargeOnFinanceLease xbrli:item credit instant false true emType ind- ContingentRentsRecognisedAsExpenseClassifi xbrli:monetaryIt 1897 ind-as as_ContingentRentsRecognisedAsExpenseClassifiedAsFin xbrli:item debit duration false true 1898 edAsFinanceLease emType anceLease ind- ContingentRentsRecognisedAsExpenseClassifi xbrli:monetaryIt 1898 ind-as as_ContingentRentsRecognisedAsExpenseClassifiedAsOpe xbrli:item debit duration false true 1899 edAsOperatingLease emType ratingLease ind- ExpectedFutureMinimumSubleasePaymentsRe as_ExpectedFutureMinimumSubleasePaymentsReceivable xbrli:monetaryIt 1899 ind-as ceivableUnderNonCancellableSubleasesClassif xbrli:item debit instant false true 1900 iedAsOperatingLease UnderNonCancellableSubleasesClassifiedAsOperatingLeas emType e ind- DisclosureOfFinanceLeaseAndOperatingLease xbrli:stringItemT 1900 ind-as as_DisclosureOfFinanceLeaseAndOperatingLeaseByLessor xbrli:item duration true true 1901 ByLessorAbstract ype Abstract xbrli:monetaryIt 19021901 ind-as GrossInvestmentInFinanceLease ind-as_GrossInvestmentInFinanceLease xbrli:item debit instant false true emType xbrli:monetaryIt 19031902 ind-as UnearnedFinanceIncomeOnFinanceLease ind-as_UnearnedFinanceIncomeOnFinanceLease xbrli:item debit instant false true emType ind- MinimumFinanceLeasePaymentsReceivableAt xbrli:monetaryIt 1903 ind-as as_MinimumFinanceLeasePaymentsReceivableAtPresentV xbrli:item debit instant false true 1904 PresentValue emType alue ind- ContingentRentsRecognisedAsIncomeClassifie xbrli:monetaryIt 1904 ind-as as_ContingentRentsRecognisedAsIncomeClassifiedAsFina xbrli:item credit duration false true 1905 dAsFinanceLease emType nceLease ind- ContingentRentsRecognisedAsIncomeClassifie xbrli:monetaryIt 1905 ind-as as_ContingentRentsRecognisedAsIncomeClassifiedAsOper xbrli:item credit duration false true 1906 dAsOperatingLease emType atingLease xbrli:monetaryIt 19071906 ind-as BorrowingCostsCapitalised ind-as_BorrowingCostsCapitalised xbrli:item debit duration false true emType ind- WeightedAverageSharesAndAdjustedWeighte xbrli:stringItemT 1907 ind-as as_WeightedAverageSharesAndAdjustedWeightedAverage xbrli:item duration true true 1908 dAverageSharesAbstract ype SharesAbstract106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:sharesItem 19091908 ind-as AdjustedWeightedAverageShares ind-as_AdjustedWeightedAverageShares xbrli:item duration false true Type xbrli:monetaryIt 19101909 ind-as ConsiderationPaidReceived ind-as_ConsiderationPaidReceived xbrli:item credit duration false true emType ind- PortionOfConsiderationPaidReceivedConsistin xbrli:monetaryIt 1910 ind-as as_PortionOfConsiderationPaidReceivedConsistingOfCash xbrli:item credit duration false true 1911 gOfCashAndCashEquivalents emType AndCashEquivalents xbrli:monetaryIt 1911 ind-as BankOverdraftsClassifiedAsCashEquivalents ind-as_BankOverdraftsClassifiedAsCashEquivalents xbrli:item credit instant false true 1912 emType ind- OtherDifferencesToCashAndCashEquivalentsI xbrli:monetaryIt 1912 ind-as as_OtherDifferencesToCashAndCashEquivalentsInStateme xbrli:item credit instant false true 1913 nStatementOfCashFlows emType ntOfCashFlows xbrli:stringItemT 19141913 ind-as DescriptionOfConversionOfDebtToEquity ind-as_DescriptionOfConversionOfDebtToEquity xbrli:item duration false true ype ind- CashAndCashEquivalentsHeldByEntityUnavai xbrli:monetaryIt 1914 ind-as as_CashAndCashEquivalentsHeldByEntityUnavailableFor xbrli:item debit instant false true 1915 lableForUseByGroup emType UseByGroup ind- CommentaryByManagementOnSignificantCas as_CommentaryByManagementOnSignificantCashAndCas xbrli:stringItemT 1915 ind-as hAndCashEquivalentBalancesHeldByEntityTh xbrli:item duration false true 1916 atAreNotAvailableForUseByGroup hEquivalentBalancesHeldByEntityThatAreNotAvailableFo ype rUseByGroup xbrli:monetaryIt 19171916 ind-as UndrawnBorrowingFacilities ind-as_UndrawnBorrowingFacilities xbrli:item credit instant false true emType CashFlowsFromUsedInIncreasesInOperatingC ind- xbrli:monetaryIt 1917 ind-as xbrli:item debit duration false true 1918 apacity as_CashFlowsFromUsedInIncreasesInOperatingCapacity emType CashFlowsFromUsedInMaintainingOperating ind- xbrli:monetaryIt 1918 ind-as xbrli:item debit duration false true 1919 Capacity as_CashFlowsFromUsedInMaintainingOperatingCapacity emType xbrli:stringItemT 19201919 ind-as IncomeTaxesPaidRefundAbstract ind-as_IncomeTaxesPaidRefundAbstract xbrli:item duration true true ype xbrli:monetaryIt 19211920 ind-as IncomeTaxesPaidRefund ind-as_IncomeTaxesPaidRefund xbrli:item credit duration false true emType xbrli:monetaryIt 19221921 ind-as PropertyPlantAndEquipment ind-as_PropertyPlantAndEquipment xbrli:item debit instant false true emType xbrli:monetaryIt 19231922 ind-as CapitalWorkInProgress ind-as_CapitalWorkInProgress xbrli:item debit instant false true emType xbrli:monetaryIt 19241923 ind-as InvestmentProperty ind-as_InvestmentProperty xbrli:item debit instant false true emType xbrli:monetaryIt 19251924 ind-as Goodwill ind-as_Goodwill xbrli:item debit instant false true emType xbrli:monetaryIt 19261925 ind-as OtherIntangibleAssets ind-as_OtherIntangibleAssets xbrli:item debit instant false true emType xbrli:monetaryIt 19271926 ind-as IntangibleAssetsUnderDevelopment ind-as_IntangibleAssetsUnderDevelopment xbrli:item debit instant false true emType xbrli:monetaryIt 19281927 ind-as BiologicalAssetsOtherThanBearerPlants ind-as_BiologicalAssetsOtherThanBearerPlants xbrli:item debit instant false true emType xbrli:stringItemT 19291928 ind-as NoncurrentFinancialAssetsAbstract ind-as_NoncurrentFinancialAssetsAbstract xbrli:item duration true true ype xbrli:monetaryIt 19301929 ind-as TradeReceivablesNoncurrent ind-as_TradeReceivablesNoncurrent xbrli:item debit instant false true emType xbrli:monetaryIt 19311930 ind-as LoansNoncurrent ind-as_LoansNoncurrent xbrli:item debit instant false true emType xbrli:stringItemT 19321931 ind-as OtherNoncurrentFinancialAssetsAbstract ind-as_OtherNoncurrentFinancialAssetsAbstract xbrli:item duration true true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 107 A B C D E F G H I J K L BankDepositsWithMoreThan12MonthsMaturit xbrli:monetaryIt 1932 ind-as ind-as_BankDepositsWithMoreThan12MonthsMaturity xbrli:item debit instant false true 1933 y emType xbrli:monetaryIt 19341933 ind-as OtherNoncurrentFinancialAssetsOthers ind-as_OtherNoncurrentFinancialAssetsOthers xbrli:item debit instant false true emType xbrli:monetaryIt 19351934 ind-as OtherNoncurrentFinancialAssets ind-as_OtherNoncurrentFinancialAssets xbrli:item debit instant false true emType xbrli:monetaryIt 19361935 ind-as NoncurrentFinancialAssets ind-as_NoncurrentFinancialAssets xbrli:item debit instant false true emType xbrli:stringItemT 19371936 ind-as CurrentFinancialAssetsAbstract ind-as_CurrentFinancialAssetsAbstract xbrli:item duration true true ype xbrli:monetaryIt 19381937 ind-as CurrentInvestments ind-as_CurrentInvestments xbrli:item debit instant false true emType xbrli:monetaryIt 19391938 ind-as TradeReceivablesCurrent ind-as_TradeReceivablesCurrent xbrli:item debit instant false true emType xbrli:monetaryIt 19401939 ind-as LoansCurrent ind-as_LoansCurrent xbrli:item debit instant false true emType xbrli:monetaryIt 19411940 ind-as OtherCurrentFinancialAssets ind-as_OtherCurrentFinancialAssets xbrli:item debit instant false true emType xbrli:monetaryIt 19421941 ind-as CurrentFinancialAssets ind-as_CurrentFinancialAssets xbrli:item debit instant false true emType xbrli:monetaryIt 19431942 ind-as CurrentTaxAssets ind-as_CurrentTaxAssets xbrli:item debit instant false true emType xbrli:stringItemT 19441943 ind-as EquityAbstract ind-as_EquityAbstract xbrli:item duration true true ype xbrli:monetaryIt 19451944 ind-as EquityShareCapital ind-as_EquityShareCapital xbrli:item credit instant false true emType xbrli:monetaryIt 19461945 ind-as OtherEquity ind-as_OtherEquity xbrli:item credit instant false true emType xbrli:monetaryIt 19471946 ind-as Equity ind-as_Equity xbrli:item credit instant false true emType xbrli:stringItemT 19481947 ind-as LiabilitiesAbstract ind-as_LiabilitiesAbstract xbrli:item duration true true ype xbrli:stringItemT 19491948 ind-as NoncurrentFinancialLiabilitiesAbstract ind-as_NoncurrentFinancialLiabilitiesAbstract xbrli:item duration true true ype xbrli:monetaryIt 19501949 ind-as BorrowingsNoncurrent ind-as_BorrowingsNoncurrent xbrli:item credit instant false true emType xbrli:monetaryIt 19511950 ind-as TradePayablesNoncurrent ind-as_TradePayablesNoncurrent xbrli:item credit instant false true emType xbrli:monetaryIt 19521951 ind-as OtherNoncurrentFinancialLiabilities ind-as_OtherNoncurrentFinancialLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 19531952 ind-as NoncurrentFinancialLiabilities ind-as_NoncurrentFinancialLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 19541953 ind-as ProvisionsNoncurrent ind-as_ProvisionsNoncurrent xbrli:item credit instant false true emType xbrli:monetaryIt 19551954 ind-as OtherNoncurrentLiabilities ind-as_OtherNoncurrentLiabilities xbrli:item credit instant false true emType xbrli:stringItemT 19561955 ind-as CurrentFinancialLiabilitiesAbstract ind-as_CurrentFinancialLiabilitiesAbstract xbrli:item duration true true ype xbrli:monetaryIt 19571956 ind-as BorrowingsCurrent ind-as_BorrowingsCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 19581957 ind-as TradePayablesCurrent ind-as_TradePayablesCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 19591958 ind-as OtherCurrentFinancialLiabilities ind-as_OtherCurrentFinancialLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 19601959 ind-as CurrentFinancialLiabilities ind-as_CurrentFinancialLiabilities xbrli:item credit instant false true emType108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 19611960 ind-as ProvisionsCurrent ind-as_ProvisionsCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 19621961 ind-as CurrentTaxLiabilities ind-as_CurrentTaxLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 19631962 ind-as Liabilities ind-as_Liabilities xbrli:item credit instant false true emType xbrli:monetaryIt 19641963 ind-as ProfitBeforeExceptionalItemsAndTax ind-as_ProfitBeforeExceptionalItemsAndTax xbrli:item duration false true emType ind- ShareOfProfitLossOfAssociatesAndJointVentu xbrli:monetaryIt 1964 ind-as as_ShareOfProfitLossOfAssociatesAndJointVenturesAccou xbrli:item credit duration false true 1965 resAccountedForUsingEquityMethod emType ntedForUsingEquityMethod xbrli:monetaryIt 19661965 ind-as ProfitOrLossAttributableToOwnersOfParent ind-as_ProfitOrLossAttributableToOwnersOfParent xbrli:item duration false true emType ProfitOrLossAttributableToNonControllingInt xbrli:monetaryIt 1966 ind-as ind-as_ProfitOrLossAttributableToNonControllingInterests xbrli:item duration false true 1967 erests emType ComponentsOfOtherComprehensiveIncomeTh ind- xbrli:stringItemT 1967 ind-as atWillNotBeReclassifiedToProfitOrLossNetOf as_ComponentsOfOtherComprehensiveIncomeThatWillNo xbrli:item duration true true 1968 TaxAbstract tBeReclassifiedToProfitOrLossNetOfTaxAbstract ype ind- OtherComprehensiveIncomeNetOfTaxGainsLo xbrli:monetaryIt 1968 ind-as as_OtherComprehensiveIncomeNetOfTaxGainsLossesOnR xbrli:item credit duration false true 1969 ssesOnRevaluation emType evaluation OtherComprehensiveIncomeNetOfTaxGainsLoind- xbrli:monetaryIt 1969 ind-as ssesOnRemeasurementsOfDefinedBenefitPlan as_OtherComprehensiveIncomeNetOfTaxGainsLossesOnR xbrli:item credit duration false true 1970 s emeasurementsOfDefinedBenefitPlans emType ind- OtherComprehensiveIncomeNetOfTaxGainsLo xbrli:monetaryIt 1970 ind-as as_OtherComprehensiveIncomeNetOfTaxGainsLossesFro xbrli:item credit duration false true 1971 ssesFromInvestmentsInEquityInstruments emType mInvestmentsInEquityInstruments ind- OtherComprehensiveIncomeNetOfTaxChangeI as_OtherComprehensiveIncomeNetOfTaxChangeInFairVal xbrli:monetaryIt 1971 ind-as nFairValueOfFinancialLiabilityAttributableTo xbrli:item credit duration false true 1972 ChangeInCreditRiskOfLiability ueOfFinancialLiabilityAttributableToChangeInCreditRiskOemType fLiability ind- OtherComprehensiveIncomeNetOfTaxGainsLo as_OtherComprehensiveIncomeNetOfTaxGainsLossesOnH xbrli:monetaryIt 1972 ind-as ssesOnHedgingInstrumentsThatHedgeInvestme xbrli:item credit duration false true 1973 ntsInEquityInstruments edgingInstrumentsThatHedgeInvestmentsInEquityInstrume emType nts ShareOfOtherComprehensiveIncomeOfAssoci ind- atesAndJointVenturesAccountedForUsingEqui as_ShareOfOtherComprehensiveIncomeOfAssociatesAndJ xbrli:monetaryIt 1973 ind-as xbrli:item credit duration false true tyMethodThatWillNotBeReclassifiedToProfit ointVenturesAccountedForUsingEquityMethodThatWillNo emType 1974 OrLossNetOfTax tBeReclassifiedToProfitOrLossNetOfTax ind- OtherComprehensiveIncomeThatWillNotBeRe xbrli:monetaryIt 1974 ind-as as_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item credit duration false true 1975 classifiedToProfitOrLossNetOfTaxOthers emType ToProfitOrLossNetOfTaxOthers ind- OtherComprehensiveIncomeThatWillNotBeRe xbrli:monetaryIt 1975 ind-as as_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item credit duration false true 1976 classifiedToProfitOrLossNetOfTax emType ToProfitOrLossNetOfTax ComponentsOfOtherComprehensiveIncomeTh ind- xbrli:stringItemT 1976 ind-as atWillBeReclassifiedToProfitOrLossNetOfTaxas_ComponentsOfOtherComprehensiveIncomeThatWillBe xbrli:item duration true true 1977 Abstract ReclassifiedToProfitOrLossNetOfTaxAbstract ype ind- GainsLossesOnExchangeDifferencesOnTransl xbrli:monetaryIt 1977 ind-as as_GainsLossesOnExchangeDifferencesOnTranslationNet xbrli:item credit duration false true 1978 ationNetOfTax emType OfTax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 109 A B C D E F G H I J K L ind- ReclassificationAdjustmentsOnExchangeDiffe xbrli:monetaryIt 1978 ind-as as_ReclassificationAdjustmentsOnExchangeDifferencesOn xbrli:item debit duration false true 1979 rencesOnTranslationNetOfTax emType TranslationNetOfTax ind- OtherComprehensiveIncomeNetOfTaxExchan xbrli:monetaryIt 1979 ind-as as_OtherComprehensiveIncomeNetOfTaxExchangeDiffere xbrli:item credit duration false true 1980 geDifferencesOnTranslation emType ncesOnTranslation ind- GainsLossesOnDebtInstrumentThroughOtherC xbrli:monetaryIt 1980 ind-as as_GainsLossesOnDebtInstrumentThroughOtherComprehe xbrli:item credit duration false true 1981 omprehensiveIncomeNetOfTax emType nsiveIncomeNetOfTax ind- ReclassificationAdjustmentsOnDebtInstrument xbrli:monetaryIt 1981 ind-as as_ReclassificationAdjustmentsOnDebtInstrumentThrough xbrli:item debit duration false true 1982 ThroughOtherComprehensiveIncomeNetOfTax OtherComprehensiveIncomeNetOfTax emType ind- OtherComprehensiveIncomeNetOfTaxDebtInst xbrli:monetaryIt 1982 ind-as as_OtherComprehensiveIncomeNetOfTaxDebtInstrumentT xbrli:item credit duration false true 1983 rumentThroughOtherComprehensiveIncome emType hroughOtherComprehensiveIncome xbrli:monetaryIt 19841983 ind-as GainsLossesOnCashFlowHedgesNetOfTax ind-as_GainsLossesOnCashFlowHedgesNetOfTax xbrli:item credit duration false true emType ind- ReclassificationAdjustmentsOnCashFlowHedg xbrli:monetaryIt 1984 ind-as as_ReclassificationAdjustmentsOnCashFlowHedgesNetOf xbrli:item debit duration false true 1985 esNetOfTax emType Tax ind- AdjustmentsForAmountsTransferredToInitialC xbrli:monetaryIt 1985 ind-as as_AdjustmentsForAmountsTransferredToInitialCarryingA xbrli:item debit duration false true 1986 arryingAmountOfHedgedItems emType mountOfHedgedItems OtherComprehensiveIncomeNetOfTaxCashFloind- xbrli:monetaryIt 1986 ind-as xbrli:item credit duration false true 1987 wHedges as_OtherComprehensiveIncomeNetOfTaxCashFlowHedgesemType ind- GainsLossesOnHedgesOfNetInvestmentsInFor xbrli:monetaryIt 1987 ind-as as_GainsLossesOnHedgesOfNetInvestmentsInForeignOper xbrli:item credit duration false true 1988 eignOperationsNetOfTax emType ationsNetOfTax ind- ReclassificationAdjustmentsOnHedgesOfNetIn xbrli:monetaryIt 1988 ind-as as_ReclassificationAdjustmentsOnHedgesOfNetInvestment xbrli:item debit duration false true 1989 vestmentsInForeignOperationsNetOfTax emType sInForeignOperationsNetOfTax ind- OtherComprehensiveIncomeNetOfTaxHedges xbrli:monetaryIt 1989 ind-as as_OtherComprehensiveIncomeNetOfTaxHedgesOfNetInv xbrli:item credit duration false true 1990 OfNetInvestmentsInForeignOperations emType estmentsInForeignOperations ind- GainsLossesOnChangeInValueOfTimeValueO xbrli:monetaryIt 1990 ind-as as_GainsLossesOnChangeInValueOfTimeValueOfOptions xbrli:item credit duration false true 1991 fOptionsNetOfTax emType NetOfTax ind- ReclassificationAdjustmentsOnChangeInValue xbrli:monetaryIt 1991 ind-as as_ReclassificationAdjustmentsOnChangeInValueOfTime xbrli:item debit duration false true 1992 OfTimeValueOfOptionsNetOfTax emType ValueOfOptionsNetOfTax ind- OtherComprehensiveIncomeNetOfTaxChangeI xbrli:monetaryIt 1992 ind-as as_OtherComprehensiveIncomeNetOfTaxChangeInValueO xbrli:item credit duration false true 1993 nValueOfTimeValueOfOptions emType fTimeValueOfOptions ind- GainsLossesOnChangeInValueOfForwardEle xbrli:monetaryIt 1993 ind-as as_GainsLossesOnChangeInValueOfForwardElementsOfF xbrli:item credit duration false true 1994 mentsOfForwardContractsNetOfTax emType orwardContractsNetOfTax ReclassificationAdjustmentsOnChangeInValue ind- xbrli:monetaryIt 1994 ind-as OfForwardElementsOfForwardContractsNetOfas_ReclassificationAdjustmentsOnChangeInValueOfForwa xbrli:item debit duration false true 1995 Tax rdElementsOfForwardContractsNetOfTax emType OtherComprehensiveIncomeNetOfTaxChangeIind- xbrli:monetaryIt 1995 ind-as nValueOfForwardElementsOfForwardContractas_OtherComprehensiveIncomeNetOfTaxChangeInValueO xbrli:item credit duration false true 1996 s fForwardElementsOfForwardContracts emType110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- GainsLossesOnChangeInValueOfForeignCurre xbrli:monetaryIt 1996 ind-as as_GainsLossesOnChangeInValueOfForeignCurrencyBasis xbrli:item credit duration false true 1997 ncyBasisSpreadsNetOfTax emType SpreadsNetOfTax ind- ReclassificationAdjustmentsOnChangeInValue xbrli:monetaryIt 1997 ind-as as_ReclassificationAdjustmentsOnChangeInValueOfForeig xbrli:item debit duration false true 1998 OfForeignCurrencyBasisSpreadsNetOfTax emType nCurrencyBasisSpreadsNetOfTax ind- OtherComprehensiveIncomeNetOfTaxChangeI xbrli:monetaryIt 1998 ind-as as_OtherComprehensiveIncomeNetOfTaxChangeInValueO xbrli:item credit duration false true 1999 nValueOfForeignCurrencyBasisSpreads emType fForeignCurrencyBasisSpreads GainsLossesOnFinancialAssetsMeasuredAtFai ind- xbrli:monetaryIt 1999 ind-as rValueThroughOtherComprehensiveIncomeNe as_GainsLossesOnFinancialAssetsMeasuredAtFairValueTh xbrli:item credit duration false true 2000 tOfTax roughOtherComprehensiveIncomeNetOfTax emType ind- ReclassificationAdjustmentsOnFinancialAssets as_ReclassificationAdjustmentsOnFinancialAssetsMeasure xbrli:monetaryIt 2000 ind-as MeasuredAtFairValueThroughOtherComprehe xbrli:item debit duration false true 2001 nsiveIncomeNetOfTax dAtFairValueThroughOtherComprehensiveIncomeNetOfTaemType x ind- AmountsRemovedFromEquityAndAdjustedAg as_AmountsRemovedFromEquityAndAdjustedAgainstFair ainstFairValueOfFinancialAssetsOnReclassific xbrli:monetaryIt 2001 ind-as ValueOfFinancialAssetsOnReclassificationOutOfFairValue xbrli:item debit duration false true ationOutOfFairValueThroughOtherComprehen emType 2002 siveIncomeMeasurementCategoryNetOfTax ThroughOtherComprehensiveIncomeMeasurementCategory NetOfTax OtherComprehensiveIncomeNetOfTaxFinanci ind- xbrli:monetaryIt 2002 ind-as alAssetsMeasuredAtFairValueThroughOtherC as_OtherComprehensiveIncomeNetOfTaxFinancialAssets xbrli:item credit duration false true 2003 omprehensiveIncome MeasuredAtFairValueThroughOtherComprehensiveIncome emType ShareOfOtherComprehensiveIncomeOfAssoci ind- atesAndJointVenturesAccountedForUsingEqui as_ShareOfOtherComprehensiveIncomeOfAssociatesAndJ xbrli:monetaryIt 2003 ind-as xbrli:item credit duration false true tyMethodThatWillBeReclassifiedToProfitOrL ointVenturesAccountedForUsingEquityMethodThatWillBe emType 2004 ossNetOfTax ReclassifiedToProfitOrLossNetOfTax ind- OtherComprehensiveIncomeThatWillBeReclas xbrli:monetaryIt 2004 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo xbrli:item credit duration false true 2005 sifiedToProfitOrLossNetOfTaxOthers emType ProfitOrLossNetOfTaxOthers ind- OtherComprehensiveIncomeThatWillBeReclas xbrli:monetaryIt 2005 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo xbrli:item credit duration false true 2006 sifiedToProfitOrLossNetOfTax emType ProfitOrLossNetOfTax xbrli:monetaryIt 20072006 ind-as OtherComprehensiveIncome ind-as_OtherComprehensiveIncome xbrli:item credit duration false true emType ind- OtherComprehensiveIncomeAttributableToOw xbrli:monetaryIt 2007 ind-as as_OtherComprehensiveIncomeAttributableToOwnersOfPa xbrli:item credit duration false true 2008 nersOfParent emType rent ind- OtherComprehensiveIncomeAttributableToNo xbrli:monetaryIt 2008 ind-as as_OtherComprehensiveIncomeAttributableToNoncontrolli xbrli:item credit duration false true 2009 ncontrollingInterests emType ngInterests xbrli:monetaryIt 20102009 ind-as ComprehensiveIncome ind-as_ComprehensiveIncome xbrli:item credit duration false true emType xbrli:stringItemT 2010 ind-as ComprehensiveIncomeAttributableToAbstract ind-as_ComprehensiveIncomeAttributableToAbstract xbrli:item duration true true 2011 ype ComprehensiveIncomeAttributableToOwnersOind- xbrli:monetaryIt 2011 ind-as xbrli:item credit duration false true 2012 fParent as_ComprehensiveIncomeAttributableToOwnersOfParent emType ind- ComprehensiveIncomeAttributableToNoncontr xbrli:monetaryIt 2012 ind-as as_ComprehensiveIncomeAttributableToNoncontrollingInt xbrli:item credit duration false true 2013 ollingInterests emType erests[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 111 A B C D E F G H I J K L ComponentsOfOtherComprehensiveIncomeTh ind- xbrli:stringItemT 2013 ind-as atWillNotBeReclassifiedToProfitOrLossBefor as_ComponentsOfOtherComprehensiveIncomeThatWillNo xbrli:item duration true true 2014 eTaxAbstract tBeReclassifiedToProfitOrLossBeforeTaxAbstract ype ind- OtherComprehensiveIncomeBeforeTaxGainsL xbrli:monetaryIt 2014 ind-as as_OtherComprehensiveIncomeBeforeTaxGainsLossesFro xbrli:item credit duration false true 2015 ossesFromInvestmentsInEquityInstruments emType mInvestmentsInEquityInstruments ind- OtherComprehensiveIncomeBeforeTaxGainsL xbrli:monetaryIt 2015 ind-as as_OtherComprehensiveIncomeBeforeTaxGainsLossesOn xbrli:item credit duration false true 2016 ossesOnRevaluation emType Revaluation OtherComprehensiveIncomeBeforeTaxGainsL ind- xbrli:monetaryIt 2016 ind-as ossesOnRemeasurementsOfDefinedBenefitPla as_OtherComprehensiveIncomeBeforeTaxGainsLossesOn xbrli:item credit duration false true 2017 ns RemeasurementsOfDefinedBenefitPlans emType ind- OtherComprehensiveIncomeBeforeTaxChange as_OtherComprehensiveIncomeBeforeTaxChangeInFairVa xbrli:monetaryIt 2017 ind-as InFairValueOfFinancialLiabilityAttributableTo xbrli:item credit duration false true 2018 ChangeInCreditRiskOfLiability lueOfFinancialLiabilityAttributableToChangeInCreditRisk emType OfLiability ind- OtherComprehensiveIncomeBeforeTaxGainsL as_OtherComprehensiveIncomeBeforeTaxGainsLossesOn xbrli:monetaryIt 2018 ind-as ossesOnHedgingInstrumentsThatHedgeInvest xbrli:item credit duration false true 2019 mentsInEquityInstruments HedgingInstrumentsThatHedgeInvestmentsInEquityInstrum emType ents ShareOfOtherComprehensiveIncomeOfAssoci ind- atesAndJointVenturesAccountedForUsingEqui as_ShareOfOtherComprehensiveIncomeOfAssociatesAndJ xbrli:monetaryIt 2019 ind-as xbrli:item credit duration false true tyMethodThatWillNotBeReclassifiedToProfit ointVenturesAccountedForUsingEquityMethodThatWillNo emType 2020 OrLossBeforeTax tBeReclassifiedToProfitOrLossBeforeTax ind- OtherComprehensiveIncomeThatWillNotBeRe xbrli:monetaryIt 2020 ind-as as_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item credit duration false true 2021 classifiedToProfitOrLossBeforeTaxOthers emType ToProfitOrLossBeforeTaxOthers ind- OtherComprehensiveIncomeThatWillNotBeRe xbrli:monetaryIt 2021 ind-as as_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item credit duration false true 2022 classifiedToProfitOrLossBeforeTax emType ToProfitOrLossBeforeTax ComponentsOfOtherComprehensiveIncomeTh ind- xbrli:stringItemT 2022 ind-as atWillBeReclassifiedToProfitOrLossBeforeTa as_ComponentsOfOtherComprehensiveIncomeThatWillBe xbrli:item duration true true 2023 xAbstract ReclassifiedToProfitOrLossBeforeTaxAbstract ype ind- GainsLossesOnExchangeDifferencesOnTransl xbrli:monetaryIt 2023 ind-as as_GainsLossesOnExchangeDifferencesOnTranslationBefo xbrli:item credit duration false true 2024 ationBeforeTax emType reTax ind- ReclassificationAdjustmentsOnExchangeDiffe xbrli:monetaryIt 2024 ind-as as_ReclassificationAdjustmentsOnExchangeDifferencesOn xbrli:item debit duration false true 2025 rencesOnTranslationBeforeTax emType TranslationBeforeTax ind- OtherComprehensiveIncomeBeforeTaxExchan xbrli:monetaryIt 2025 ind-as as_OtherComprehensiveIncomeBeforeTaxExchangeDiffere xbrli:item credit duration false true 2026 geDifferencesOnTranslation emType ncesOnTranslation ind- GainsLossesOnDebtInstrumentThroughOtherC xbrli:monetaryIt 2026 ind-as as_GainsLossesOnDebtInstrumentThroughOtherComprehe xbrli:item credit duration false true 2027 omprehensiveIncomeBeforeTax emType nsiveIncomeBeforeTax ReclassificationAdjustmentsOnDebtInstrumentind- xbrli:monetaryIt 2027 ind-as ThroughOtherComprehensiveIncomeBeforeTa as_ReclassificationAdjustmentsOnDebtInstrumentThrough xbrli:item debit duration false true 2028 x OtherComprehensiveIncomeBeforeTax emType ind- OtherComprehensiveIncomeBeforeTaxDebtIns xbrli:monetaryIt 2028 ind-as as_OtherComprehensiveIncomeBeforeTaxDebtInstrumentT xbrli:item credit duration false true 2029 trumentThroughOtherComprehensiveIncome emType hroughOtherComprehensiveIncome xbrli:monetaryIt 20302029 ind-as GainsLossesOnCashFlowHedgesBeforeTax ind-as_GainsLossesOnCashFlowHedgesBeforeTax xbrli:item credit duration false true emType112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- ReclassificationAdjustmentsOnCashFlowHedg xbrli:monetaryIt 2030 ind-as as_ReclassificationAdjustmentsOnCashFlowHedgesBefore xbrli:item debit duration false true 2031 esBeforeTax emType Tax ind- AmountsRemovedFromEquityAndIncludedInC as_AmountsRemovedFromEquityAndIncludedInCarryingA arryingAmountOfNonfinancialAssetsLiability xbrli:monetaryIt 2031 ind-as mountOfNonfinancialAssetsLiabilityWhoseAcquisitionOrI xbrli:item debit duration false true WhoseAcquisitionOrIncurrenceWasHedgedHi emType 2032 ghlyProbableForecastTransactionBeforeTax ncurrenceWasHedgedHighlyProbableForecastTransactionB eforeTax ind- OtherComprehensiveIncomeBeforeTaxCashFl xbrli:monetaryIt 2032 ind-as as_OtherComprehensiveIncomeBeforeTaxCashFlowHedge xbrli:item credit duration false true 2033 owHedges emType s ind- GainsLossesOnHedgesOfNetInvestmentsInFor xbrli:monetaryIt 2033 ind-as as_GainsLossesOnHedgesOfNetInvestmentsInForeignOper xbrli:item credit duration false true 2034 eignOperationsBeforeTax emType ationsBeforeTax ind- ReclassificationAdjustmentsOnHedgesOfNetIn xbrli:monetaryIt 2034 ind-as as_ReclassificationAdjustmentsOnHedgesOfNetInvestment xbrli:item debit duration false true 2035 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2151 s ype ionItem DisclosureOfPropertyPlantAndEquipmentLine xbrli:stringItemT 2151 ind-as ind-as_DisclosureOfPropertyPlantAndEquipmentLineItems xbrli:item duration true true 2152 Items ype MeasurementBasesPropertyPlantAndEquipme xbrli:stringItemT 2152 ind-as ind-as_MeasurementBasesPropertyPlantAndEquipment xbrli:item duration false true 2153 nt ype DepreciationMethodPropertyPlantAndEquipm xbrli:stringItemT 2153 ind-as ind-as_DepreciationMethodPropertyPlantAndEquipment xbrli:item duration false true 2154 ent ype ind- UsefulLivesOrDepreciationRatesPropertyPlant xbrli:stringItemT 2154 ind-as as_UsefulLivesOrDepreciationRatesPropertyPlantAndEqui xbrli:item duration false true 2155 AndEquipment ype pment ind- EffectiveDatesOfRevaluationPropertyPlantAn xbrli:stringItemT 2155 ind-as as_EffectiveDatesOfRevaluationPropertyPlantAndEquipme xbrli:item duration false true 2156 dEquipment ype nt ind- ExplanationOfIndependentValuerUsedForRev xbrli:stringItemT 2156 ind-as 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RetirementsPropertyPlantAndEquipment ind-as_RetirementsPropertyPlantAndEquipment xbrli:item credit duration false true emType ind- DecreaseThroughClassifiedAsHeldForSalePro xbrli:monetaryIt 2162 ind-as as_DecreaseThroughClassifiedAsHeldForSalePropertyPlan xbrli:item credit duration false true 2163 pertyPlantAndEquipment emType tAndEquipment ind- DecreaseThroughLossOfControlOfSubsidiaryP xbrli:monetaryIt 2163 ind-as as_DecreaseThroughLossOfControlOfSubsidiaryPropertyP xbrli:item credit duration false true 2164 ropertyPlantAndEquipment emType lantAndEquipment ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 2164 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesProp xbrli:item debit duration false true 2165 ncesPropertyPlantAndEquipment emType ertyPlantAndEquipment ind- IncreaseDecreaseThroughOtherChangesProper xbrli:monetaryIt 2165 ind-as as_IncreaseDecreaseThroughOtherChangesPropertyPlantA xbrli:item debit duration false true 2166 tyPlantAndEquipment emType ndEquipment xbrli:monetaryIt 21672166 ind-as DepreciationPropertyPlantAndEquipment ind-as_DepreciationPropertyPlantAndEquipment xbrli:item credit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 119 A B C D E F G H I J K L ind- RevaluationIncreaseDecreasePropertyPlantAn xbrli:monetaryIt 2167 ind-as as_RevaluationIncreaseDecreasePropertyPlantAndEquipme xbrli:item debit duration false true 2168 dEquipment emType nt xbrli:stringItemT 21692168 ind-as AdditionalInformationAbstract ind-as_AdditionalInformationAbstract xbrli:item duration true true ype ind- PropertyPlantAndEquipmentExpendituresReco xbrli:monetaryIt 2169 ind-as as_PropertyPlantAndEquipmentExpendituresRecognisedFo xbrli:item debit instant false true 2170 gnisedForConstructions emType rConstructions xbrli:monetaryIt 21712170 ind-as PropertyPlantAndEquipmentTemporarilyIdle ind-as_PropertyPlantAndEquipmentTemporarilyIdle xbrli:item debit instant false true emType ind- PropertyPlantAndEquipmentGrossCarryingAm xbrli:monetaryIt 2171 ind-as as_PropertyPlantAndEquipmentGrossCarryingAmountFull xbrli:item debit instant false true 2172 ountFullyDepreciated emType yDepreciated ind- PropertyPlantAndEquipmentCarryingAmount xbrli:monetaryIt 2172 ind-as as_PropertyPlantAndEquipmentCarryingAmountOfAssets xbrli:item debit instant false true 2173 OfAssetsRetiredFromActiveUse emType RetiredFromActiveUse PropertyPlantAndEquipmentRevaluationAbstr xbrli:stringItemT 2173 ind-as ind-as_PropertyPlantAndEquipmentRevaluationAbstract xbrli:item duration true true 2174 act ype ind- PropertyPlantAndEquipmentCarryingAmount xbrli:monetaryIt 2174 ind-as as_PropertyPlantAndEquipmentCarryingAmountOfRevalu xbrli:item debit instant false true 2175 OfRevaluedAssets emType edAssets ind- PropertyPlantAndEquipmentCarryingAmount xbrli:monetaryIt 2175 ind-as as_PropertyPlantAndEquipmentCarryingAmountAtCostOf xbrli:item debit instant false true 2176 AtCostOfRevaluedAssets emType RevaluedAssets PropertyPlantAndEquipmentRevaluationSurpl xbrli:monetaryIt 2176 ind-as ind-as_PropertyPlantAndEquipmentRevaluationSurplus xbrli:item credit instant false true 2177 us emType DescriptionOfRestrictionsOnDistributionOfRe ind- xbrli:stringItemT 2177 ind-as valuationSurplusToShareholdersPropertyPlant as_DescriptionOfRestrictionsOnDistributionOfRevaluation xbrli:item duration false true 2178 AndEquipment SurplusToShareholdersPropertyPlantAndEquipment ype PropertyPlantAndEquipmentRestrictionsOnTit xbrli:monetaryIt 2178 ind-as ind-as_PropertyPlantAndEquipmentRestrictionsOnTitle xbrli:item debit instant false true 2179 le emType ind- DescriptionOfExistenceOfRestrictionsOnTitle xbrli:stringItemT 2179 ind-as as_DescriptionOfExistenceOfRestrictionsOnTitlePropertyP xbrli:item duration false true 2180 PropertyPlantAndEquipment ype lantAndEquipment PropertyPlantAndEquipmentPledgedAsSecurit xbrli:monetaryIt 2180 ind-as ind-as_PropertyPlantAndEquipmentPledgedAsSecurity xbrli:item debit instant false true 2181 y emType ind- ContractualCommitmentsForAcquisitionOfPro xbrli:monetaryIt 2181 ind-as as_ContractualCommitmentsForAcquisitionOfPropertyPlan xbrli:item credit instant false true 2182 pertyPlantAndEquipment emType tAndEquipment ind- CompensationFromThirdPartiesForItemsOfPro xbrli:monetaryIt 2182 ind-as as_CompensationFromThirdPartiesForItemsOfPropertyPla xbrli:item credit duration false true 2183 pertyPlantAndEquipment emType ntAndEquipment ind- FairValueOfPropertyPlantAndEquipmentMate xbrli:monetaryIt 2183 ind-as as_FairValueOfPropertyPlantAndEquipmentMateriallyDiff xbrli:item debit instant false true 2184 riallyDifferentFromCarryingAmount emType erentFromCarryingAmount nonnum:textBlo 2184 ind-as DisclosureOfInvestmentPropertyExplanatory ind-as_DisclosureOfInvestmentPropertyExplanatory xbrli:item duration false true 2185 ckItemType ind- DisclosureOfDetailedInformationAboutInvest nonnum:textBlo 2185 ind-as as_DisclosureOfDetailedInformationAboutInvestmentProp xbrli:item duration false true 2186 mentPropertyExplanatory ckItemType ertyExplanatory120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DisclosureOfInvestmentPropertyAtCostAbstra xbrli:stringItemT 2186 ind-as ind-as_DisclosureOfInvestmentPropertyAtCostAbstract xbrli:item duration true true 2187 ct ype xbrli:stringItemT xbrldt:hyperc 21882187 ind-as DisclosureOfInvestmentPropertyTable ind-as_DisclosureOfInvestmentPropertyTable duration true true ype ubeItem nonnum:domainI 21892188 ind-as InvestmentPropertyMember ind-as_InvestmentPropertyMember xbrli:item duration true true temType xbrli:stringItemT 21902189 ind-as DisclosureOfInvestmentPropertyLineItems ind-as_DisclosureOfInvestmentPropertyLineItems xbrli:item duration true true ype ReconciliationOfChangesInInvestmentPropertyind- xbrli:stringItemT 2190 ind-as xbrli:item duration true true 2191 Abstract as_ReconciliationOfChangesInInvestmentPropertyAbstract ype DescriptionOfCriteriaUsedToDistinguishInvestind- mentPropertyFromOwneroccupiedPropertyAn as_DescriptionOfCriteriaUsedToDistinguishInvestmentPro xbrli:stringItemT 2191 ind-as xbrli:item duration false true dFromPropertyHeldSaleInOrdinaryCourseOfB pertyFromOwneroccupiedPropertyAndFromPropertyHeldS ype 2192 usiness aleInOrdinaryCourseOfBusiness DescriptionOfExtentToWhichFairValueOfInveind- xbrli:stringItemT 2192 ind-as stmentPropertyIsBasedOnValuationByIndepen as_DescriptionOfExtentToWhichFairValueOfInvestmentPr xbrli:item duration false true 2193 dentValuer opertyIsBasedOnValuationByIndependentValuer ype ind- RentalIncomeFromInvestmentPropertyNetOfD xbrli:stringItemT 2193 ind-as as_RentalIncomeFromInvestmentPropertyNetOfDirectOper xbrli:item duration true true 2194 irectOperatingExpenseAbstract ype atingExpenseAbstract xbrli:monetaryIt 21952194 ind-as RentalIncomeFromInvestmentProperty ind-as_RentalIncomeFromInvestmentProperty xbrli:item credit duration false true emType ind- DirectOperatingExpenseFromInvestmentPrope xbrli:stringItemT 2195 ind-as as_DirectOperatingExpenseFromInvestmentPropertyAbstra xbrli:item duration true true 2196 rtyAbstract ype ct ind- DirectOperatingExpenseFromInvestmentPrope xbrli:monetaryIt 2196 ind-as as_DirectOperatingExpenseFromInvestmentPropertyGener xbrli:item debit duration false true 2197 rtyGeneratingRentalIncome emType atingRentalIncome ind- DirectOperatingExpenseFromInvestmentPrope xbrli:monetaryIt 2197 ind-as as_DirectOperatingExpenseFromInvestmentPropertyNotGe xbrli:item debit duration false true 2198 rtyNotGeneratingRentalIncome emType neratingRentalIncome DirectOperatingExpenseFromInvestmentPrope xbrli:monetaryIt 2198 ind-as ind-as_DirectOperatingExpenseFromInvestmentProperty xbrli:item debit duration false true 2199 rty emType ind- RentalIncomeFromInvestmentPropertyNetOfD xbrli:monetaryIt 2199 ind-as as_RentalIncomeFromInvestmentPropertyNetOfDirectOper xbrli:item credit duration false true 2200 irectOperatingExpense emType atingExpense ExplanationOfRestrictionsOnRemittanceOfInc ind- xbrli:stringItemT 2200 ind-as omeAndDisposalProceedsOfInvestmentPropertas_ExplanationOfRestrictionsOnRemittanceOfIncomeAnd xbrli:item duration false true 2201 y DisposalProceedsOfInvestmentProperty ype ind- RestrictionsOnRealisabilityOfInvestmentPrope as_RestrictionsOnRealisabilityOfInvestmentPropertyOrRe xbrli:monetaryIt 2201 ind-as rtyOrRemittanceOfIncomeAndProceedsOfDis xbrli:item instant false true 2202 posalOfInvestmentProperty mittanceOfIncomeAndProceedsOfDisposalOfInvestmentPr emType operty ind- ExplanationOfContractualObligationsToPurch as_ExplanationOfContractualObligationsToPurchaseConstrxbrli:stringItemT 2202 ind-as aseConstructOrDevelopInvestmentPropertyOr xbrli:item duration false true 2203 ForRepairsMaintenanceOrEnhancements uctOrDevelopInvestmentPropertyOrForRepairsMaintenanc ype eOrEnhancements DepreciationMethodInvestmentPropertyCostM xbrli:stringItemT 2203 ind-as ind-as_DepreciationMethodInvestmentPropertyCostModel xbrli:item duration false true 2204 odel ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 121 A B C D E F G H I J K L ind- UsefulLivesOrDepreciationRatesInvestmentPr xbrli:stringItemT 2204 ind-as as_UsefulLivesOrDepreciationRatesInvestmentPropertyCo xbrli:item duration false true 2205 opertyCostModel ype stModel ind- DescriptionOfInvestmentPropertyWhereFairV xbrli:stringItemT 2205 ind-as as_DescriptionOfInvestmentPropertyWhereFairValueInfor xbrli:item duration false true 2206 alueInformationIsUnreliableCostModel ype mationIsUnreliableCostModel ind- ExplanationWhyFairValueCannotBeReliably xbrli:stringItemT 2206 ind-as as_ExplanationWhyFairValueCannotBeReliablyMeasured xbrli:item duration false true 2207 MeasuredForInvestmentPropertyCostModel ype ForInvestmentPropertyCostModel ind- RangeOfEstimatesWithinWhichFairValueIsLik xbrli:stringItemT 2207 ind-as as_RangeOfEstimatesWithinWhichFairValueIsLikelyToLie xbrli:item duration false true 2208 elyToLieForInvestmentPropertyCostModel ype ForInvestmentPropertyCostModel nonnum:textBlo 2208 ind-as DisclosureOfGoodwillExplanatory ind-as_DisclosureOfGoodwillExplanatory xbrli:item duration false true 2209 ckItemType ind- DisclosureOfReconciliationOfChangesInGood xbrli:stringItemT 2209 ind-as as_DisclosureOfReconciliationOfChangesInGoodwillAbstr xbrli:item duration true true 2210 willAbstract ype act DisclosureOfReconciliationOfChangesInGood ind- xbrli:stringItemT xbrldt:hyperc 2210 ind-as duration true true 2211 willTable as_DisclosureOfReconciliationOfChangesInGoodwillTable ype ubeItem DecreaseThroughClassifiedAsHeldForSaleGoo xbrli:monetaryIt 2211 ind-as ind-as_DecreaseThroughClassifiedAsHeldForSaleGoodwill xbrli:item credit duration false true 2212 dwill emType ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 2212 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesGoo xbrli:item debit duration false true 2213 ncesGoodwill emType dwill IncreaseDecreaseThroughOtherChangesGood xbrli:monetaryIt 2213 ind-as ind-as_IncreaseDecreaseThroughOtherChangesGoodwill xbrli:item debit duration false true 2214 will emType ImpairmentLossRecognisedInProfitOrLossGoo xbrli:monetaryIt 2214 ind-as ind-as_ImpairmentLossRecognisedInProfitOrLossGoodwill xbrli:item credit duration false true 2215 dwill emType DisclosureOfOtherIntangibleAssetsExplanator nonnum:textBlo 2215 ind-as ind-as_DisclosureOfOtherIntangibleAssetsExplanatory xbrli:item duration false true 2216 y ckItemType ind- DisclosureOfDetailedInformationAboutOtherI nonnum:textBlo 2216 ind-as as_DisclosureOfDetailedInformationAboutOtherIntangible xbrli:item duration false true 2217 ntangibleAssetsExplanatory ckItemType AssetsExplanatory ind- DisclosureOfDetailedInformationAboutOtherI xbrli:stringItemT 2217 ind-as as_DisclosureOfDetailedInformationAboutOtherIntangible xbrli:item duration true true 2218 ntangibleAssetsAbstract ype AssetsAbstract ind- DisclosureOfDetailedInformationAboutOtherI xbrli:stringItemT xbrldt:hyperc 2218 ind-as as_DisclosureOfDetailedInformationAboutOtherIntangible duration true true 2219 ntangibleAssetsTable ype ubeItem AssetsTable xbrli:stringItemT xbrldt:dimens 22202219 ind-as ClassesOfOtherIntangibleAssetsAxis ind-as_ClassesOfOtherIntangibleAssetsAxis duration true true ype ionItem nonnum:domainI 22212220 ind-as CompanyOtherIntangibleAssetsMember ind-as_CompanyOtherIntangibleAssetsMember xbrli:item duration true true temType xbrli:stringItemT xbrldt:dimens 22222221 ind-as SubClassesOfOtherIntangibleAssetsAxis ind-as_SubClassesOfOtherIntangibleAssetsAxis duration true true ype ionItem ind- DisclosureOfDetailedInformationAboutOtherI xbrli:stringItemT 2222 ind-as as_DisclosureOfDetailedInformationAboutOtherIntangible xbrli:item duration true true 2223 ntangibleAssetsLineItems ype AssetsLineItems DescriptionOfLineItemSInStatementOfCompreind- xbrli:stringItemT 2223 ind-as hensiveIncomeInWhichAmortisationOfIntangi as_DescriptionOfLineItemSInStatementOfComprehensiveI xbrli:item duration false true 2224 bleAssetsIsIncluded ncomeInWhichAmortisationOfIntangibleAssetsIsIncluded ype122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:stringItemT 22252224 ind-as AmortisationMethodOtherIntangibleAssets ind-as_AmortisationMethodOtherIntangibleAssets xbrli:item duration false true ype UsefulLivesOrAmortisationRatesOtherIntangibind- xbrli:stringItemT 2225 ind-as xbrli:item duration false true 2226 leAssets as_UsefulLivesOrAmortisationRatesOtherIntangibleAssets ype EffectiveDatesOfRevaluationOtherIntangibleA xbrli:stringItemT 2226 ind-as ind-as_EffectiveDatesOfRevaluationOtherIntangibleAssets xbrli:item duration false true 2227 ssets ype ind- ReconciliationOfChangesInOtherIntangibleAss xbrli:stringItemT 2227 ind-as as_ReconciliationOfChangesInOtherIntangibleAssetsAbstr xbrli:item duration true true 2228 etsAbstract ype act ind- AdditionsOtherThanThroughBusinessCombina xbrli:monetaryIt 2228 ind-as as_AdditionsOtherThanThroughBusinessCombinationsOth xbrli:item debit duration false true 2229 tionsOtherIntangibleAssets emType erIntangibleAssets ind- AcquisitionsThroughBusinessCombinationsOt xbrli:monetaryIt 2229 ind-as as_AcquisitionsThroughBusinessCombinationsOtherIntang xbrli:item debit duration false true 2230 herIntangibleAssets emType ibleAssets xbrli:monetaryIt 22312230 ind-as DisposalsOtherIntangibleAssets ind-as_DisposalsOtherIntangibleAssets xbrli:item credit duration false true emType xbrli:monetaryIt 22322231 ind-as RetirementsOtherIntangibleAssets ind-as_RetirementsOtherIntangibleAssets xbrli:item credit duration false true emType ind- DecreaseThroughClassifiedAsHeldForSaleOth xbrli:monetaryIt 2232 ind-as as_DecreaseThroughClassifiedAsHeldForSaleOtherIntangi xbrli:item credit duration false true 2233 erIntangibleAssets emType bleAssets ind- DecreaseThroughLossOfControlOfSubsidiary xbrli:monetaryIt 2233 ind-as as_DecreaseThroughLossOfControlOfSubsidiaryOtherInta xbrli:item credit duration false true 2234 OtherIntangibleAssets emType ngibleAssets ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 2234 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesOthe xbrli:item debit duration false true 2235 ncesOtherIntangibleAssets emType rIntangibleAssets ind- IncreaseDecreaseThroughTransfersOtherIntan xbrli:monetaryIt 2235 ind-as as_IncreaseDecreaseThroughTransfersOtherIntangibleAsse xbrli:item debit duration false true 2236 gibleAssets emType ts ind- IncreaseDecreaseThroughOtherChangesOtherI xbrli:monetaryIt 2236 ind-as as_IncreaseDecreaseThroughOtherChangesOtherIntangible xbrli:item debit duration false true 2237 ntangibleAssets emType Assets xbrli:monetaryIt 22382237 ind-as AmortisationOtherIntangibleAssets ind-as_AmortisationOtherIntangibleAssets xbrli:item credit duration false true emType RevaluationIncreaseDecreaseOtherIntangibleA xbrli:monetaryIt 2238 ind-as ind-as_RevaluationIncreaseDecreaseOtherIntangibleAssets xbrli:item debit duration false true 2239 ssets emType ind- ImpairmentLossRecognisedInProfitOrLossOth xbrli:monetaryIt 2239 ind-as as_ImpairmentLossRecognisedInProfitOrLossOtherIntangi xbrli:item credit duration false true 2240 erIntangibleAssets emType bleAssets ind- ReversalOfImpairmentLossRecognisedInProfit xbrli:monetaryIt 2240 ind-as as_ReversalOfImpairmentLossRecognisedInProfitOrLossO xbrli:item debit duration false true 2241 OrLossOtherIntangibleAssets emType therIntangibleAssets xbrli:stringItemT 22422241 ind-as RevaluationOfIntangibleAssetsAbstract ind-as_RevaluationOfIntangibleAssetsAbstract xbrli:item duration true true ype xbrli:monetaryIt 22432242 ind-as OtherIntangibleAssetsRevaluedAssets ind-as_OtherIntangibleAssetsRevaluedAssets xbrli:item debit duration false true emType xbrli:monetaryIt 2243 ind-as OtherIntangibleAssetsRevaluedAssetsAtCost ind-as_OtherIntangibleAssetsRevaluedAssetsAtCost xbrli:item debit duration false true 2244 emType xbrli:monetaryIt 22452244 ind-as OtherIntangibleAssetsRevaluationSurplus ind-as_OtherIntangibleAssetsRevaluationSurplus xbrli:item debit instant false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 123 A B C D E F G H I J K L ind- DisclosureOfIntangibleAssetsWithIndefiniteUs nonnum:textBlo 2245 ind-as as_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLife xbrli:item duration false true 2246 efulLifeExplanatory ckItemType Explanatory ind- DisclosureOfIntangibleAssetsWithIndefiniteUs xbrli:stringItemT 2246 ind-as as_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLife xbrli:item duration true true 2247 efulLifeAbstract ype Abstract ind- DisclosureOfIntangibleAssetsWithIndefiniteUs xbrli:stringItemT xbrldt:hyperc 2247 ind-as as_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLife duration true true 2248 efulLifeTable ype ubeItem Table ind-as:ind- as_IntangibleAss xbrli:stringItemT xbrldt:dimens 2248 ind-as IntangibleAssetsWithIndefiniteUsefulLifeAxis ind-as_IntangibleAssetsWithIndefiniteUsefulLifeAxis duration true true etsWithIndefinit ype ionItem 2249 eUsefulLifeDom ain ind- DisclosureOfIntangibleAssetsWithIndefiniteUs xbrli:stringItemT 2249 ind-as as_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLife xbrli:item duration true true 2250 efulLifeLineItems ype LineItems xbrli:monetaryIt 22512250 ind-as IntangibleAssetsWithIndefiniteUsefulLife ind-as_IntangibleAssetsWithIndefiniteUsefulLife xbrli:item debit instant false true emType DescriptionOfIntangibleAssetsWithIndefiniteUind- xbrli:stringItemT 2251 ind-as sefulLifeSupportingAssessmentOfIndefiniteUs as_DescriptionOfIntangibleAssetsWithIndefiniteUsefulLife xbrli:item duration false true 2252 efulLife SupportingAssessmentOfIndefiniteUsefulLife ype ind- DisclosureOfIntangibleAssetsMaterialToEntity nonnum:textBlo 2252 ind-as as_DisclosureOfIntangibleAssetsMaterialToEntityExplanat xbrli:item duration false true 2253 Explanatory ckItemType ory DisclosureOfIntangibleAssetsMaterialToEntityind- xbrli:stringItemT 2253 ind-as xbrli:item duration true true 2254 Abstract as_DisclosureOfIntangibleAssetsMaterialToEntityAbstract ype DisclosureOfIntangibleAssetsMaterialToEntityind- xbrli:stringItemT xbrldt:hyperc 2254 ind-as duration true true 2255 Table as_DisclosureOfIntangibleAssetsMaterialToEntityTable ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_IntangibleAss 2255 ind-as IntangibleAssetsMaterialToEntityAxis ind-as_IntangibleAssetsMaterialToEntityAxis duration true true ype ionItem etsMaterialToEn 2256 tityDomain ind- DisclosureOfIntangibleAssetsMaterialToEntity xbrli:stringItemT 2256 ind-as as_DisclosureOfIntangibleAssetsMaterialToEntityLineItem xbrli:item duration true true 2257 LineItems ype s DescriptionOfIntangibleAssetsMaterialToEntit xbrli:stringItemT 2257 ind-as ind-as_DescriptionOfIntangibleAssetsMaterialToEntity xbrli:item duration false true 2258 y ype xbrli:monetaryIt 22592258 ind-as IntangibleAssetsMaterialToEntity ind-as_IntangibleAssetsMaterialToEntity xbrli:item debit instant false true emType ind- RemainingAmortisationPeriodOfIntangibleAss xbrli:decimalIte 2259 ind-as as_RemainingAmortisationPeriodOfIntangibleAssetsMateri xbrli:item instant false true 2260 etsMaterialToEntity mType alToEntity IntangibleAssetsAcquiredByWayOfGovernme ind- xbrli:monetaryIt 2260 ind-as xbrli:item debit instant false true 2261 ntGrant as_IntangibleAssetsAcquiredByWayOfGovernmentGrant emType ExplanationOfAssetsAcquiredByWayOfGover ind- xbrli:stringItemT 2261 ind-as nmentGrantAndInitiallyRecognisedAtFairValu as_ExplanationOfAssetsAcquiredByWayOfGovernmentGr xbrli:item duration false true 2262 ype e antAndInitiallyRecognisedAtFairValue xbrli:monetaryIt 22632262 ind-as IntangibleAssetsWhoseTitleIsRestricted ind-as_IntangibleAssetsWhoseTitleIsRestricted xbrli:item debit instant false true emType124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L IntangibleAssetsPledgedAsSecurityForLiabiliti xbrli:monetaryIt 2263 ind-as ind-as_IntangibleAssetsPledgedAsSecurityForLiabilities xbrli:item debit instant false true 2264 es emType xbrli:stringItemT 2264 ind-as DescriptionOfFullyAmortisedIntangibleAssets ind-as_DescriptionOfFullyAmortisedIntangibleAssets xbrli:item duration false true 2265 ype ind- DescriptionOfSignificantIntangibleAssetsContr xbrli:stringItemT 2265 ind-as as_DescriptionOfSignificantIntangibleAssetsControlledBy xbrli:item duration false true 2266 olledByEntityButNotRecognised ype EntityButNotRecognised ind- ExplanationOfRestrictionsOnDistributionOfRe xbrli:stringItemT 2266 ind-as as_ExplanationOfRestrictionsOnDistributionOfRevaluation xbrli:item duration false true 2267 valuationSurplusForIntangibleAssets ype SurplusForIntangibleAssets xbrli:monetaryIt 22682267 ind-as ResearchAndDevelopmentExpense ind-as_ResearchAndDevelopmentExpense xbrli:item debit duration false true emType ind- DisclosureOfBiologicalAssetsAndGovernment nonnum:textBlo 2268 ind-as as_DisclosureOfBiologicalAssetsAndGovernmentGrantsFo xbrli:item duration false true 2269 GrantsForAgriculturalActivityExplanatory ckItemType rAgriculturalActivityExplanatory ind- GainsLossesOnInitialRecognitionOfBiological xbrli:monetaryIt 2269 ind-as as_GainsLossesOnInitialRecognitionOfBiologicalAssetsFo xbrli:item credit duration false true 2270 AssetsForCurrentPeriod emType rCurrentPeriod ind- GainsLossesOnChangeInFairValueEstimatesO xbrli:monetaryIt 2270 ind-as as_GainsLossesOnChangeInFairValueEstimatesOfBiologic xbrli:item credit duration false true 2271 fBiologicalAssetsForCurrentPeriod emType alAssetsForCurrentPeriod ind- DisclosureOfDetailedInformationAboutBiologi nonnum:textBlo 2271 ind-as as_DisclosureOfDetailedInformationAboutBiologicalAsset xbrli:item duration false true 2272 calAssetsExplanatory ckItemType sExplanatory ind- DisclosureOfDetailedInformationAboutBiologi xbrli:stringItemT 2272 ind-as as_DisclosureOfDetailedInformationAboutBiologicalAsset xbrli:item duration true true 2273 calAssetsAbstract ype sAbstract ind- DisclosureOfDetailedInformationAboutBiologi xbrli:stringItemT xbrldt:hyperc 2273 ind-as as_DisclosureOfDetailedInformationAboutBiologicalAsset duration true true 2274 calAssetsTable ype ubeItem sTable xbrli:stringItemT xbrldt:dimens 22752274 ind-as BiologicalAssetsByTypeAxis ind-as_BiologicalAssetsByTypeAxis duration true true ype ionItem nonnum:domainI 22762275 ind-as BiologicalAssetsTypeMember ind-as_BiologicalAssetsTypeMember xbrli:item duration true true temType nonnum:domainI 22772276 ind-as ConsumableBiologicalAssetsMember ind-as_ConsumableBiologicalAssetsMember xbrli:item duration true true temType nonnum:domainI 22782277 ind-as BearerBiologicalAssetsMember ind-as_BearerBiologicalAssetsMember xbrli:item duration true true temType xbrli:stringItemT xbrldt:dimens 22792278 ind-as BiologicalAssetsByAgeAxis ind-as_BiologicalAssetsByAgeAxis duration true true ype ionItem nonnum:domainI 22802279 ind-as BiologicalAssetsAgeMember ind-as_BiologicalAssetsAgeMember xbrli:item duration true true temType nonnum:domainI 22812280 ind-as MatureBiologicalAssetsMember ind-as_MatureBiologicalAssetsMember xbrli:item duration true true temType nonnum:domainI 22822281 ind-as ImmatureBiologicalAssetsMember ind-as_ImmatureBiologicalAssetsMember xbrli:item duration true true temType ind- DisclosureOfDetailedInformationAboutBiologi xbrli:stringItemT 2282 ind-as as_DisclosureOfDetailedInformationAboutBiologicalAsset xbrli:item duration true true 2283 calAssetsLineItems ype sLineItems xbrli:stringItemT 22842283 ind-as DescriptionOfBiologicalAssets ind-as_DescriptionOfBiologicalAssets xbrli:item duration false true ype xbrli:monetaryIt 22852284 ind-as BiologicalAssets ind-as_BiologicalAssets xbrli:item debit instant false true emType DescriptionOfNatureOfActivitiesOfBiological ind- xbrli:stringItemT 2285 ind-as xbrli:item duration false true 2286 Assets as_DescriptionOfNatureOfActivitiesOfBiologicalAssets ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 125 A B C D E F G H I J K L ind- DescriptionOfNonfinancialMeasuresOrEstimat xbrli:stringItemT 2286 ind-as as_DescriptionOfNonfinancialMeasuresOrEstimatesOfBiol xbrli:item duration false true 2287 esOfBiologicalAssets ype ogicalAssets xbrli:monetaryIt 22882287 ind-as BiologicalAssetsWhoseTitleIsRestricted ind-as_BiologicalAssetsWhoseTitleIsRestricted xbrli:item debit instant false true emType BiologicalAssetsPledgedAsSecurityForLiabiliti xbrli:monetaryIt 2288 ind-as ind-as_BiologicalAssetsPledgedAsSecurityForLiabilities xbrli:item debit instant false true 2289 es emType ind- CommitmentsForDevelopmentOrAcquisitionO xbrli:monetaryIt 2289 ind-as as_CommitmentsForDevelopmentOrAcquisitionOfBiologic xbrli:item credit instant false true 2290 fBiologicalAssets emType alAssets ind- DescriptionOfFinancialRiskManagementRelat xbrli:stringItemT 2290 ind-as as_DescriptionOfFinancialRiskManagementRelatedToAgri xbrli:item duration false true 2291 edToAgriculturalActivity ype culturalActivity ind- DisclosureOfReconciliationOfChangesInBiolo nonnum:textBlo 2291 ind-as as_DisclosureOfReconciliationOfChangesInBiologicalAsse xbrli:item duration false true 2292 gicalAssetsOtherThanBearerPlantsExplanatory ckItemType tsOtherThanBearerPlantsExplanatory xbrli:stringItemT xbrldt:dimens 22932292 ind-as MeasurementAxis ind-as_MeasurementAxis duration true true ype ionItem nonnum:domainI 22942293 ind-as AggregatedMeasurementMember ind-as_AggregatedMeasurementMember xbrli:item duration true true temType nonnum:domainI 22952294 ind-as AtFairValueMember ind-as_AtFairValueMember xbrli:item duration true true temType CarryingAmountAccumulatedDepreciationAm ind- xbrli:stringItemT xbrldt:dimens 2295 ind-as ortisationAndImpairmentAndGrossCarryingA as_CarryingAmountAccumulatedDepreciationAmortisation duration true true 2296 mountAxis AndImpairmentAndGrossCarryingAmountAxis ype ionItem DescriptionOfBiologicalAssetsOtherThanBear ind- xbrli:stringItemT 2296 ind-as erPlantsWhereFairValueInformationIsUnreliab as_DescriptionOfBiologicalAssetsOtherThanBearerPlants xbrli:item duration false true 2297 le WhereFairValueInformationIsUnreliable ype ExplanationOfWhyFairValueCannotBeReliabl ind- xbrli:stringItemT 2297 ind-as yMeasuredForBiologicalAssetsOtherThanBear as_ExplanationOfWhyFairValueCannotBeReliablyMeasur xbrli:item duration false true 2298 erPlantsAtCost edForBiologicalAssetsOtherThanBearerPlantsAtCost ype RangeOfEstimatesWithinWhichFairValueIsLikind- xbrli:stringItemT 2298 ind-as elyToLieForBiologicalAssetsOtherThanBearer as_RangeOfEstimatesWithinWhichFairValueIsLikelyToLie xbrli:item duration false true 2299 PlantsAtCost ForBiologicalAssetsOtherThanBearerPlantsAtCost ype ind- DepreciationMethodBiologicalAssetsOtherTha xbrli:stringItemT 2299 ind-as as_DepreciationMethodBiologicalAssetsOtherThanBearerP xbrli:item duration false true 2300 nBearerPlantsAtCost ype lantsAtCost ind- UsefulLivesOrDepreciationRatesBiologicalAss xbrli:stringItemT 2300 ind-as as_UsefulLivesOrDepreciationRatesBiologicalAssetsOther xbrli:item duration false true 2301 etsOtherThanBearerPlantsAtCost ype ThanBearerPlantsAtCost ind- DescriptionOfBiologicalAssetsOtherThanBear xbrli:stringItemT 2301 ind-as as_DescriptionOfBiologicalAssetsOtherThanBearerPlantsP xbrli:item duration false true 2302 erPlantsPreviouslyMeasuredAtCost ype reviouslyMeasuredAtCost ind- ExplanationOfWhyFairValueBecomesReliable as_ExplanationOfWhyFairValueBecomesReliableForBiolo xbrli:stringItemT 2302 ind-as ForBiologicalAssetsOtherThanBearerPlantsPre xbrli:item duration false true 2303 viouslyMeasuredAtCost gicalAssetsOtherThanBearerPlantsPreviouslyMeasuredAtC ype ost ExplanationOfEffectOfChangeForBiologicalA ind- xbrli:stringItemT 2303 ind-as ssetsForWhichFairValueBecomesReliablyMea as_ExplanationOfEffectOfChangeForBiologicalAssetsFor xbrli:item duration false true 2304 surable WhichFairValueBecomesReliablyMeasurable ype126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DescriptionOfNatureAndExtentOfGovernment ind- xbrli:stringItemT 2304 ind-as GrantsForAgriculturalActivityRecognisedInFinas_DescriptionOfNatureAndExtentOfGovernmentGrantsFo xbrli:item duration false true 2305 ancialStatements rAgriculturalActivityRecognisedInFinancialStatements ype DescriptionOfUnfulfilledConditionsAndOther ind- xbrli:stringItemT 2305 ind-as ContingenciesAttachedToGovernmentGrantFo as_DescriptionOfUnfulfilledConditionsAndOtherContinge xbrli:item duration false true 2306 rAgriculturalActivity nciesAttachedToGovernmentGrantForAgriculturalActivity ype ind- ExplanationOfSignificantDecreaseInLevelOfG xbrli:stringItemT 2306 ind-as as_ExplanationOfSignificantDecreaseInLevelOfGovernme xbrli:item duration false true 2307 overnmentGrantsForAgriculturalActivity ype ntGrantsForAgriculturalActivity nonnum:textBlo 2307 ind-as DisclosureOfNotesOnLoansExplanatory ind-as_DisclosureOfNotesOnLoansExplanatory xbrli:item duration false true 2308 ckItemType xbrli:stringItemT 23092308 ind-as DisclosureOfLoansAbstract ind-as_DisclosureOfLoansAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 23102309 ind-as DetailsOfLoansTable ind-as_DetailsOfLoansTable duration true true ype ubeItem xbrli:stringItemT xbrldt:dimens 2310 ind-as ClassificationBasedOnCurrentNoncurrentAxis ind-as_ClassificationBasedOnCurrentNoncurrentAxis duration true true 2311 ype ionItem xbrli:stringItemT xbrldt:dimens 23122311 ind-as ClassificationOfLoansAxis ind-as_ClassificationOfLoansAxis duration true true ype ionItem nonnum:domainI 23132312 ind-as LoansMember ind-as_LoansMember xbrli:item duration true true temType nonnum:domainI 23142313 ind-as LoansToRelatedPartiesMember ind-as_LoansToRelatedPartiesMember xbrli:item duration true true temType nonnum:domainI 23152314 ind-as LoansGivenSubsidiariesMember ind-as_LoansGivenSubsidiariesMember xbrli:item duration true true temType nonnum:domainI 23162315 ind-as LoansGivenAssociatesMember ind-as_LoansGivenAssociatesMember xbrli:item duration true true temType nonnum:domainI 23172316 ind-as LoansGivenDirectorsMember ind-as_LoansGivenDirectorsMember xbrli:item duration true true temType nonnum:domainI 23182317 ind-as LoansGivenOtherRelatedPartiesMember ind-as_LoansGivenOtherRelatedPartiesMember xbrli:item duration true true temType LoansGivenCompaniesUnderSameManagemenind- nonnum:domainI 2318 ind-as xbrli:item duration true true 2319 tMember as_LoansGivenCompaniesUnderSameManagementMembertemType nonnum:domainI 23202319 ind-as LoansGivenToOtherCompaniesMember ind-as_LoansGivenToOtherCompaniesMember xbrli:item duration true true temType nonnum:domainI 23212320 ind-as LoansGivenSuppliersMember ind-as_LoansGivenSuppliersMember xbrli:item duration true true temType nonnum:domainI 23222321 ind-as LoansGivenEmployeesMember ind-as_LoansGivenEmployeesMember xbrli:item duration true true temType nonnum:domainI 23232322 ind-as LoansValueBeReceivedMember ind-as_LoansValueBeReceivedMember xbrli:item duration true true temType nonnum:domainI 23242323 ind-as OtherLoansMember ind-as_OtherLoansMember xbrli:item duration true true temType nonnum:domainI 23252324 ind-as OtherLoansOthersMember ind-as_OtherLoansOthersMember xbrli:item duration true true temType xbrli:monetaryIt 23262325 ind-as LoansGross ind-as_LoansGross xbrli:item debit instant false true emType xbrli:monetaryIt 23272326 ind-as AllowanceForBadAndDoubtfulLoans ind-as_AllowanceForBadAndDoubtfulLoans xbrli:item credit instant false true emType xbrli:monetaryIt 23282327 ind-as Loans ind-as_Loans xbrli:item debit instant false true emType xbrli:stringItemT 23292328 ind-as DetailsOfLoansToRelatedParties ind-as_DetailsOfLoansToRelatedParties xbrli:item instant false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 127 A B C D E F G H I J K L xbrli:stringItemT 23302329 ind-as NatureOfOtherLoans ind-as_NatureOfOtherLoans xbrli:item duration false true ype ind- DetailsOfLoansDueByDirectorsOtherOfficers xbrli:stringItemT 2330 ind-as as_DetailsOfLoansDueByDirectorsOtherOfficersOrOthers xbrli:item duration true true 2331 OrOthersAbstract ype Abstract xbrli:monetaryIt 23322331 ind-as LoansDueByDirectors ind-as_LoansDueByDirectors xbrli:item debit instant false true emType xbrli:monetaryIt 23332332 ind-as LoansDueByOtherOfficers ind-as_LoansDueByOtherOfficers xbrli:item debit instant false true emType xbrli:monetaryIt 23342333 ind-as LoansDueByOthers ind-as_LoansDueByOthers xbrli:item debit instant false true emType xbrli:monetaryIt 23352334 ind-as LoansDueByDirectorsOtherOfficersOrOthers ind-as_LoansDueByDirectorsOtherOfficersOrOthers xbrli:item debit instant false true emType ind- DetailsOfLoansDueByFirmsOrCompaniesInW xbrli:stringItemT 2335 ind-as as_DetailsOfLoansDueByFirmsOrCompaniesInWhichAny xbrli:item duration true true 2336 hichAnyDirectorIsPartnerOrDirectorAbstract ype DirectorIsPartnerOrDirectorAbstract LoansDueByFirmsInWhichAnyDirectorIsPartn xbrli:monetaryIt 2336 ind-as ind-as_LoansDueByFirmsInWhichAnyDirectorIsPartner xbrli:item debit instant false true 2337 er emType ind- LoansDueByPrivateCompaniesInWhichAnyDi xbrli:monetaryIt 2337 ind-as as_LoansDueByPrivateCompaniesInWhichAnyDirectorIsD xbrli:item debit instant false true 2338 rectorIsDirector emType irector ind- LoansDueByPrivateCompaniesInWhichAnyDi xbrli:monetaryIt 2338 ind-as as_LoansDueByPrivateCompaniesInWhichAnyDirectorIs xbrli:item debit instant false true 2339 rectorIsMember emType Member ind- LoansDueByFirmsOrCompaniesInWhichAny xbrli:monetaryIt 2339 ind-as as_LoansDueByFirmsOrCompaniesInWhichAnyDirectorIs xbrli:item debit instant false true 2340 DirectorIsPartnerOrDirector emType PartnerOrDirector nonnum:domainI 23412340 ind-as AdvancesMember ind-as_AdvancesMember xbrli:item duration true true temType nonnum:domainI 23422341 ind-as AdvancesToRelatedPartiesMember ind-as_AdvancesToRelatedPartiesMember xbrli:item duration true true temType nonnum:domainI 23432342 ind-as AdvancesGivenSubsidiariesMember ind-as_AdvancesGivenSubsidiariesMember xbrli:item duration true true temType nonnum:domainI 23442343 ind-as AdvancesGivenAssociatesMember ind-as_AdvancesGivenAssociatesMember xbrli:item duration true true temType nonnum:domainI 23452344 ind-as AdvancesGivenDirectorsMember ind-as_AdvancesGivenDirectorsMember xbrli:item duration true true temType nonnum:domainI 23462345 ind-as AdvancesGivenOtherRelatedPartiesMember ind-as_AdvancesGivenOtherRelatedPartiesMember xbrli:item duration true true temType ind- AdvancesGivenCompaniesUnderSameManage nonnum:domainI 2346 ind-as as_AdvancesGivenCompaniesUnderSameManagementMe xbrli:item duration true true 2347 mentMember temType mber nonnum:domainI 23482347 ind-as AdvancesGivenToOtherCompaniesMember ind-as_AdvancesGivenToOtherCompaniesMember xbrli:item duration true true temType nonnum:domainI 23492348 ind-as AdvancesGivenSuppliersMember ind-as_AdvancesGivenSuppliersMember xbrli:item duration true true temType nonnum:domainI 23502349 ind-as AdvancesGivenEmployeesMember ind-as_AdvancesGivenEmployeesMember xbrli:item duration true true temType nonnum:domainI 23512350 ind-as AdvancesValueBeReceivedMember ind-as_AdvancesValueBeReceivedMember xbrli:item duration true true temType FinanceLeaseReceivablesTreatedAsAdvances ind- nonnum:domainI 2351 ind-as xbrli:item duration true true 2352 Member as_FinanceLeaseReceivablesTreatedAsAdvancesMember temType nonnum:domainI 23532352 ind-as OtherAdvancesMember ind-as_OtherAdvancesMember xbrli:item duration true true temType nonnum:domainI 23542353 ind-as OtherAdvancesOthersMember ind-as_OtherAdvancesOthersMember xbrli:item duration true true temType128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 23552354 ind-as NoncurrentAdvances ind-as_NoncurrentAdvances xbrli:item debit instant false true emType nonnum:textBlo 2355 ind-as DisclosureOfInventoriesExplanatory ind-as_DisclosureOfInventoriesExplanatory xbrli:item duration false true 2356 ckItemType ind- DescriptionOfAccountingPolicyForInvestment nonnum:textBlo 2356 ind-as as_DescriptionOfAccountingPolicyForInvestmentsInJointV xbrli:item duration false true 2357 sInJointVenturesExplanatory ckItemType enturesExplanatory nonnum:domainI 23582357 ind-as CompanyInventoriesMember ind-as_CompanyInventoriesMember xbrli:item duration true true temType xbrli:stringItemT 23592358 ind-as InventoryCostFormulas ind-as_InventoryCostFormulas xbrli:item duration false true ype xbrli:monetaryIt 23602359 ind-as InventoriesAtFairValueLessCostsToSell ind-as_InventoriesAtFairValueLessCostsToSell xbrli:item debit instant false true emType xbrli:monetaryIt 23612360 ind-as InventoriesAtNetRealisableValue ind-as_InventoriesAtNetRealisableValue xbrli:item debit instant false true emType xbrli:monetaryIt 23622361 ind-as InventoryWritedown ind-as_InventoryWritedown xbrli:item duration false true emType xbrli:monetaryIt 23632362 ind-as ReversalOfInventoryWritedown ind-as_ReversalOfInventoryWritedown xbrli:item duration false true emType ind- CircumstancesLeadingToReversalsOfInventor xbrli:stringItemT 2363 ind-as as_CircumstancesLeadingToReversalsOfInventoryWritedo xbrli:item duration false true 2364 yWritedown ype wn CostOfInventoriesRecognisedAsExpenseDurin ind- xbrli:monetaryIt 2364 ind-as xbrli:item debit duration false true 2365 gPeriod as_CostOfInventoriesRecognisedAsExpenseDuringPeriod emType xbrli:monetaryIt 23662365 ind-as InventoriesPledgedAsSecurityForLiabilities ind-as_InventoriesPledgedAsSecurityForLiabilities xbrli:item debit instant false true emType ind- DisclosureOfOtherNoncurrentFinancialLiabilit xbrli:stringItemT 2366 ind-as as_DisclosureOfOtherNoncurrentFinancialLiabilitiesNotes xbrli:item duration true true 2367 iesNotesAbstract ype Abstract ind- 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DisclosureOfOtherCurrentFinancialLiabilities xbrli:stringItemT 2373 ind-as as_DisclosureOfOtherCurrentFinancialLiabilitiesNotesAbst xbrli:item duration true true 2374 NotesAbstract ype ract ind- DisclosureOfOtherCurrentFinancialLiabilities nonnum:textBlo 2374 ind-as as_DisclosureOfOtherCurrentFinancialLiabilitiesNotesExpl xbrli:item duration false true 2375 NotesExplanatory ckItemType anatory xbrli:stringItemT 23762375 ind-as OtherCurrentFinancialLiabilitiesAbstract ind-as_OtherCurrentFinancialLiabilitiesAbstract xbrli:item duration true true ype xbrli:monetaryIt 23772376 ind-as OtherCurrentFinancialLiabilitiesOthers ind-as_OtherCurrentFinancialLiabilitiesOthers xbrli:item credit instant false true emType DisclosureOfOtherCurrentLiabilitiesNotesAbst xbrli:stringItemT 2377 ind-as ind-as_DisclosureOfOtherCurrentLiabilitiesNotesAbstract xbrli:item duration true true 2378 ract ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 129 A B C D E F G H I J K L xbrli:monetaryIt 23792378 ind-as OtherAdvance ind-as_OtherAdvance xbrli:item credit instant false true emType InterestIncomeOnNoncurrentInvestmentsAbstr xbrli:stringItemT 2379 ind-as ind-as_InterestIncomeOnNoncurrentInvestmentsAbstract xbrli:item duration true true 2380 act ype InterestOnFixedDepositsNoncurrentInvestment xbrli:monetaryIt 2380 ind-as ind-as_InterestOnFixedDepositsNoncurrentInvestments xbrli:item credit duration false true 2381 s emType ind- InterestFromCustomersOnAmountsOverdueNo xbrli:monetaryIt 2381 ind-as as_InterestFromCustomersOnAmountsOverdueNoncurrentI xbrli:item credit duration false true 2382 ncurrentInvestments emType nvestments xbrli:monetaryIt 23832382 ind-as InterestOnNoncurrentIntercorporateDeposits ind-as_InterestOnNoncurrentIntercorporateDeposits xbrli:item credit duration false true emType xbrli:monetaryIt 23842383 ind-as InterestOnNoncurrentDebtSecurities ind-as_InterestOnNoncurrentDebtSecurities xbrli:item credit duration false true emType xbrli:monetaryIt 23852384 ind-as 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as_DisclosureOfChangesInAccountingPoliciesAccountingE xbrli:item duration false true 2419 ountingEstimatesAndErrorsExplanatory ckItemType stimatesAndErrorsExplanatory nonnum:textBlo 2419 ind-as DisclosureOfContingentLiabilitiesExplanatory ind-as_DisclosureOfContingentLiabilitiesExplanatory xbrli:item duration false true 2420 ckItemType nonnum:textBlo 2420 ind-as DisclosureOfCreditRiskExplanatory ind-as_DisclosureOfCreditRiskExplanatory xbrli:item duration false true 2421 ckItemType nonnum:textBlo 2421 ind-as DisclosureOfEarningsPerShareExplanatory ind-as_DisclosureOfEarningsPerShareExplanatory xbrli:item duration false true 2422 ckItemType ind- DisclosureOfEffectOfChangesInForeignExcha nonnum:textBlo 2422 ind-as as_DisclosureOfEffectOfChangesInForeignExchangeRates xbrli:item duration false true 2423 ngeRatesExplanatory ckItemType Explanatory[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 131 A B C D E F G H I J K L nonnum:textBlo 2423 ind-as DisclosureOfEmployeeBenefitsExplanatory ind-as_DisclosureOfEmployeeBenefitsExplanatory xbrli:item duration false true 2424 ckItemType DisclosureOfEntitysReportableSegmentsExpla ind- nonnum:textBlo 2424 ind-as xbrli:item duration false true 2425 natory as_DisclosureOfEntitysReportableSegmentsExplanatory ckItemType DisclosureOfEventsAfterReportingPeriodExpl ind- nonnum:textBlo 2425 ind-as xbrli:item duration false true 2426 anatory as_DisclosureOfEventsAfterReportingPeriodExplanatory ckItemType ind- DisclosureOfExplorationAndEvaluationAssets nonnum:textBlo 2426 ind-as as_DisclosureOfExplorationAndEvaluationAssetsExplanat xbrli:item duration false true 2427 Explanatory ckItemType ory DisclosureOfFairValueMeasurementExplanato nonnum:textBlo 2427 ind-as ind-as_DisclosureOfFairValueMeasurementExplanatory xbrli:item duration false true 2428 ry ckItemType nonnum:textBlo 2428 ind-as DisclosureOfFinancialInstrumentsExplanatory ind-as_DisclosureOfFinancialInstrumentsExplanatory xbrli:item duration false true 2429 ckItemType nonnum:textBlo 2429 ind-as DisclosureOfFirstTimeAdoptionExplanatory ind-as_DisclosureOfFirstTimeAdoptionExplanatory xbrli:item duration false true 2430 ckItemType nonnum:textBlo 2430 ind-as DisclosureOfImpairmentOfAssetsExplanatory ind-as_DisclosureOfImpairmentOfAssetsExplanatory xbrli:item duration false true 2431 ckItemType nonnum:textBlo 2431 ind-as DisclosureOfIncomeTaxExplanatory ind-as_DisclosureOfIncomeTaxExplanatory xbrli:item duration false true 2432 ckItemType nonnum:textBlo 2432 ind-as DisclosureOfInsuranceContractsExplanatory ind-as_DisclosureOfInsuranceContractsExplanatory xbrli:item duration false true 2433 ckItemType nonnum:textBlo 2433 ind-as DisclosureOfJointVenturesExplanatory ind-as_DisclosureOfJointVenturesExplanatory xbrli:item duration false true 2434 ckItemType nonnum:textBlo 2434 ind-as DisclosureOfLeasesExplanatory ind-as_DisclosureOfLeasesExplanatory xbrli:item duration false true 2435 ckItemType ind- DisclosureOfNoncurrentAssetsHeldForSaleAn nonnum:textBlo 2435 ind-as as_DisclosureOfNoncurrentAssetsHeldForSaleAndDisconti xbrli:item duration false true 2436 dDiscontinuedOperationsExplanatory ckItemType nuedOperationsExplanatory ind- DisclosureOfObjectivesPoliciesAndProcessesF nonnum:textBlo 2436 ind-as as_DisclosureOfObjectivesPoliciesAndProcessesForManag xbrli:item duration false true 2437 orManagingCapitalExplanatory ckItemType ingCapitalExplanatory nonnum:textBlo 2437 ind-as DisclosureOfRelatedPartyExplanatory ind-as_DisclosureOfRelatedPartyExplanatory xbrli:item duration false true 2438 ckItemType nonnum:textBlo 2438 ind-as DisclosureOfRevenueExplanatory ind-as_DisclosureOfRevenueExplanatory xbrli:item duration false true 2439 ckItemType ind- DisclosureOfServiceConcessionArrangements nonnum:textBlo 2439 ind-as as_DisclosureOfServiceConcessionArrangementsExplanato xbrli:item duration false true 2440 Explanatory ckItemType ry ind- DisclosureOfSharebasedPaymentArrangements nonnum:textBlo 2440 ind-as as_DisclosureOfSharebasedPaymentArrangementsExplanat xbrli:item duration false true 2441 Explanatory ckItemType ory ind- DisclosureOfSignificantInvestmentsInSubsidia nonnum:textBlo 2441 ind-as as_DisclosureOfSignificantInvestmentsInSubsidiariesExpla xbrli:item duration false true 2442 riesExplanatory ckItemType natory132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DisclosureOfSummaryOfSignificantAccountin nonnum:textBlo 2442 ind-as as_DisclosureOfSummaryOfSignificantAccountingPolicies xbrli:item duration false true 2443 gPoliciesExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForBiological nonnum:textBlo 2443 ind-as as_DescriptionOfAccountingPolicyForBiologicalAssetsOth xbrli:item duration false true 2444 AssetsOtherThanBearerPlantsExplanatory ckItemType erThanBearerPlantsExplanatory ind- DescriptionOfAccountingPolicyForBorrowing nonnum:textBlo 2444 ind-as as_DescriptionOfAccountingPolicyForBorrowingCostsExp xbrli:item duration false true 2445 CostsExplanatory ckItemType lanatory ind- DescriptionOfAccountingPolicyForBorrowing nonnum:textBlo 2445 ind-as as_DescriptionOfAccountingPolicyForBorrowingsExplanat xbrli:item duration false true 2446 sExplanatory ckItemType ory ind- DescriptionOfAccountingPolicyForBusinessC nonnum:textBlo 2446 ind-as as_DescriptionOfAccountingPolicyForBusinessCombinatio xbrli:item duration false true 2447 ombinationsExplanatory ckItemType nsExplanatory ind- DescriptionOfAccountingPolicyForBusinessC nonnum:textBlo 2447 ind-as as_DescriptionOfAccountingPolicyForBusinessCombinatio xbrli:item duration false true 2448 ombinationsAndGoodwillExplanatory ckItemType nsAndGoodwillExplanatory ind- DescriptionOfAccountingPolicyForCashFlows nonnum:textBlo 2448 ind-as as_DescriptionOfAccountingPolicyForCashFlowsExplanat xbrli:item duration false true 2449 Explanatory ckItemType ory ind- DescriptionOfAccountingPolicyForCollateralE nonnum:textBlo 2449 ind-as as_DescriptionOfAccountingPolicyForCollateralExplanator xbrli:item duration false true 2450 xplanatory ckItemType y ind- DescriptionOfAccountingPolicyForConstructio nonnum:textBlo 2450 ind-as as_DescriptionOfAccountingPolicyForConstructionInProgr xbrli:item duration false true 2451 nInProgressExplanatory ckItemType essExplanatory ind- DescriptionOfAccountingPolicyForContingent nonnum:textBlo 2451 ind-as as_DescriptionOfAccountingPolicyForContingentLiabilitie xbrli:item duration false true 2452 LiabilitiesAndContingentAssetsExplanatory ckItemType sAndContingentAssetsExplanatory ind- DescriptionOfAccountingPolicyForCustomerA nonnum:textBlo 2452 ind-as as_DescriptionOfAccountingPolicyForCustomerAcquisitio xbrli:item duration false true 2453 cquisitionCostsExplanatory ckItemType nCostsExplanatory ind- DescriptionOfAccountingPolicyForCustomerL nonnum:textBlo 2453 ind-as as_DescriptionOfAccountingPolicyForCustomerLoyaltyPro xbrli:item duration false true 2454 oyaltyProgrammesExplanatory ckItemType grammesExplanatory DescriptionOfAccountingPolicyForDecommis ind- nonnum:textBlo 2454 ind-as sioningRestorationAndRehabilitationProvision as_DescriptionOfAccountingPolicyForDecommissioningRe xbrli:item duration false true 2455 sExplanatory storationAndRehabilitationProvisionsExplanatory ckItemType DescriptionOfAccountingPolicyForDeferredA ind- nonnum:textBlo 2455 ind-as cquisitionCostsArisingFromInsuranceContract as_DescriptionOfAccountingPolicyForDeferredAcquisition xbrli:item duration false true 2456 sExplanatory CostsArisingFromInsuranceContractsExplanatory ckItemType ind- DescriptionOfAccountingPolicyForDeferredIn nonnum:textBlo 2456 ind-as as_DescriptionOfAccountingPolicyForDeferredIncomeTax xbrli:item duration false true 2457 comeTaxExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForDepreciatio nonnum:textBlo 2457 ind-as as_DescriptionOfAccountingPolicyForDepreciationExpens xbrli:item duration false true 2458 nExpenseExplanatory ckItemType eExplanatory ind- DescriptionOfAccountingPolicyForDerecognit nonnum:textBlo 2458 ind-as as_DescriptionOfAccountingPolicyForDerecognitionOfFin xbrli:item duration false true 2459 ionOfFinancialInstrumentsExplanatory ckItemType ancialInstrumentsExplanatory ind- DescriptionOfAccountingPolicyForDerivative nonnum:textBlo 2459 ind-as as_DescriptionOfAccountingPolicyForDerivativeFinancialI xbrli:item duration false true 2460 FinancialInstrumentsExplanatory ckItemType nstrumentsExplanatory[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 133 A B C D E F G H I J K L ind- DescriptionOfAccountingPolicyForDerivative nonnum:textBlo 2460 ind-as as_DescriptionOfAccountingPolicyForDerivativeFinancialI xbrli:item duration false true 2461 FinancialInstrumentsAndHedgingExplanatory ckItemType nstrumentsAndHedgingExplanatory ind- DescriptionOfAccountingPolicyForMeasuringI nonnum:textBlo 2461 ind-as as_DescriptionOfAccountingPolicyForMeasuringInventorie xbrli:item duration false true 2462 nventoriesExplanatory ckItemType sExplanatory ind- DescriptionOfAccountingPolicyForDiscontinu nonnum:textBlo 2462 ind-as as_DescriptionOfAccountingPolicyForDiscontinuedOperati xbrli:item duration false true 2463 edOperationsExplanatory ckItemType onsExplanatory ind- DescriptionOfAccountingPolicyForDividends nonnum:textBlo 2463 ind-as as_DescriptionOfAccountingPolicyForDividendsExplanato xbrli:item duration false true 2464 Explanatory ckItemType ry ind- DescriptionOfAccountingPolicyForEarningsPe nonnum:textBlo 2464 ind-as as_DescriptionOfAccountingPolicyForEarningsPerShareEx xbrli:item duration false true 2465 rShareExplanatory ckItemType planatory ind- DescriptionOfAccountingPolicyForEmissionRi nonnum:textBlo 2465 ind-as as_DescriptionOfAccountingPolicyForEmissionRightsExpl xbrli:item duration false true 2466 ghtsExplanatory ckItemType anatory ind- DescriptionOfAccountingPolicyForEmployee nonnum:textBlo 2466 ind-as as_DescriptionOfAccountingPolicyForEmployeeBenefitsE xbrli:item duration false true 2467 BenefitsExplanatory ckItemType xplanatory ind- DescriptionOfAccountingPolicyForEnvironme nonnum:textBlo 2467 ind-as as_DescriptionOfAccountingPolicyForEnvironmentRelated xbrli:item duration false true 2468 ntRelatedExpenseExplanatory ckItemType ExpenseExplanatory ind- DescriptionOfAccountingPolicyForExpensesE nonnum:textBlo 2468 ind-as as_DescriptionOfAccountingPolicyForExpensesExplanator xbrli:item duration false true 2469 xplanatory ckItemType y ind- DescriptionOfAccountingPolicyForTerminatio nonnum:textBlo 2469 ind-as as_DescriptionOfAccountingPolicyForTerminationBenefits xbrli:item duration false true 2470 nBenefitsExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForFairValue nonnum:textBlo 2470 ind-as as_DescriptionOfAccountingPolicyForFairValueMeasurem xbrli:item duration false true 2471 MeasurementExplanatory ckItemType entExplanatory ind- DescriptionOfAccountingPolicyForFeeAndCo nonnum:textBlo 2471 ind-as as_DescriptionOfAccountingPolicyForFeeAndCommission xbrli:item duration false true 2472 mmissionIncomeAndExpenseExplanatory ckItemType IncomeAndExpenseExplanatory ind- DescriptionOfAccountingPolicyForFinanceCo nonnum:textBlo 2472 ind-as as_DescriptionOfAccountingPolicyForFinanceCostsExplan xbrli:item duration false true 2473 stsExplanatory ckItemType atory ind- DescriptionOfAccountingPolicyForFinanceInc nonnum:textBlo 2473 ind-as as_DescriptionOfAccountingPolicyForFinanceIncomeAnd xbrli:item duration false true 2474 omeAndCostsExplanatory ckItemType CostsExplanatory ind- DescriptionOfAccountingPolicyForFinancialA nonnum:textBlo 2474 ind-as as_DescriptionOfAccountingPolicyForFinancialAssetsExpl xbrli:item duration false true 2475 ssetsExplanatory ckItemType anatory ind- DescriptionOfAccountingPolicyForFinancialG nonnum:textBlo 2475 ind-as as_DescriptionOfAccountingPolicyForFinancialGuarantees xbrli:item duration false true 2476 uaranteesExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForFinancialIn nonnum:textBlo 2476 ind-as as_DescriptionOfAccountingPolicyForFinancialInstrument xbrli:item duration false true 2477 strumentsExplanatory ckItemType sExplanatory DescriptionOfAccountingPolicyForFinancialIn ind- nonnum:textBlo 2477 ind-as strumentsAtFairValueThroughProfitOrLossEx as_DescriptionOfAccountingPolicyForFinancialInstrument xbrli:item duration false true 2478 planatory sAtFairValueThroughProfitOrLossExplanatory ckItemType ind- DescriptionOfAccountingPolicyForFinancialLi nonnum:textBlo 2478 ind-as as_DescriptionOfAccountingPolicyForFinancialLiabilities xbrli:item duration false true 2479 abilitiesExplanatory ckItemType Explanatory134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DescriptionOfAccountingPolicyForForeignCur nonnum:textBlo 2479 ind-as as_DescriptionOfAccountingPolicyForForeignCurrencyTra xbrli:item duration false true 2480 rencyTranslationExplanatory ckItemType nslationExplanatory ind- DescriptionOfAccountingPolicyForFunctional nonnum:textBlo 2480 ind-as as_DescriptionOfAccountingPolicyForFunctionalCurrency xbrli:item duration false true 2481 CurrencyExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForGoodwillE nonnum:textBlo 2481 ind-as as_DescriptionOfAccountingPolicyForGoodwillExplanator xbrli:item duration false true 2482 xplanatory ckItemType y nonnum:textBlo 2482 ind-as StatementOfIndAsComplianceExplanatory ind-as_StatementOfIndAsComplianceExplanatory xbrli:item duration false true 2483 ckItemType DescriptionOfAccountingPolicyForHedgingEx ind- nonnum:textBlo 2483 ind-as xbrli:item duration false true 2484 planatory as_DescriptionOfAccountingPolicyForHedgingExplanatoryckItemType ind- DescriptionOfAccountingPolicyForImpairment nonnum:textBlo 2484 ind-as as_DescriptionOfAccountingPolicyForImpairmentOfAssets xbrli:item duration false true 2485 OfAssetsExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForImpairment nonnum:textBlo 2485 ind-as as_DescriptionOfAccountingPolicyForImpairmentOfFinan xbrli:item duration false true 2486 OfFinancialAssetsExplanatory ckItemType cialAssetsExplanatory ind- DescriptionOfAccountingPolicyForImpairment nonnum:textBlo 2486 ind-as as_DescriptionOfAccountingPolicyForImpairmentOfNonfi xbrli:item duration false true 2487 OfNonfinancialAssetsExplanatory ckItemType nancialAssetsExplanatory ind- DescriptionOfAccountingPolicyForIncomeTax nonnum:textBlo 2487 ind-as as_DescriptionOfAccountingPolicyForIncomeTaxExplanat xbrli:item duration false true 2488 Explanatory ckItemType ory ind- DescriptionOfUncertaintiesOfEntitysAbilityTo nonnum:textBlo 2488 ind-as as_DescriptionOfUncertaintiesOfEntitysAbilityToContinue xbrli:item duration false true 2489 ContinueAsGoingConcernExplanatory ckItemType AsGoingConcernExplanatory ind- DescriptionOfAccountingPolicyForIntangible nonnum:textBlo 2489 ind-as as_DescriptionOfAccountingPolicyForIntangibleAssetsAnd xbrli:item duration false true 2490 AssetsAndGoodwillExplanatory ckItemType GoodwillExplanatory ind- DescriptionOfAccountingPolicyForIntangible nonnum:textBlo 2490 ind-as as_DescriptionOfAccountingPolicyForIntangibleAssetsOth xbrli:item duration false true 2491 AssetsOtherThanGoodwillExplanatory ckItemType erThanGoodwillExplanatory ind- DescriptionOfAccountingPolicyForInterestInc nonnum:textBlo 2491 ind-as as_DescriptionOfAccountingPolicyForInterestIncomeAndE xbrli:item duration false true 2492 omeAndExpenseExplanatory ckItemType xpenseExplanatory ind- ExplanationOfMeasurementBasesUsedInPrepa nonnum:textBlo 2492 ind-as as_ExplanationOfMeasurementBasesUsedInPreparingFina xbrli:item duration false true 2493 ringFinancialStatementsExplanatory ckItemType ncialStatementsExplanatory ind- DescriptionOfAccountingPolicyForInvestment nonnum:textBlo 2493 ind-as as_DescriptionOfAccountingPolicyForInvestmentInAssocia xbrli:item duration false true 2494 InAssociatesAndJointVenturesExplanatory ckItemType tesAndJointVenturesExplanatory DescriptionOfOtherAccountingPoliciesReleva ind- nonnum:textBlo 2494 ind-as ntToUnderstandingOfFinancialStatementsExpl as_DescriptionOfOtherAccountingPoliciesRelevantToUnde xbrli:item duration false true 2495 anatory rstandingOfFinancialStatementsExplanatory ckItemType ind- DescriptionOfAccountingPolicyForInvestment nonnum:textBlo 2495 ind-as as_DescriptionOfAccountingPolicyForInvestmentProperty xbrli:item duration false true 2496 PropertyExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForInvestment as_DescriptionOfAccountingPolicyForInvestmentsOtherTh nonnum:textBlo 2496 ind-as sOtherThanInvestmentsAccountedForUsingEq xbrli:item duration false true 2497 uityMethodExplanatory anInvestmentsAccountedForUsingEquityMethodExplanatorckItemType y[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 135 A B C D E F G H I J K L ind- DescriptionOfAccountingPolicyForIssuedCapi nonnum:textBlo 2497 ind-as as_DescriptionOfAccountingPolicyForIssuedCapitalExplan xbrli:item duration false true 2498 talExplanatory ckItemType atory DescriptionOfAccountingPolicyForLeasesExplind- nonnum:textBlo 2498 ind-as xbrli:item duration false true 2499 anatory as_DescriptionOfAccountingPolicyForLeasesExplanatory ckItemType ind- DescriptionOfAccountingPolicyForLoansAnd nonnum:textBlo 2499 ind-as as_DescriptionOfAccountingPolicyForLoansAndReceivabl xbrli:item duration false true 2500 ReceivablesExplanatory ckItemType esExplanatory ind- DescriptionOfAccountingPolicyForMiningAss nonnum:textBlo 2500 ind-as as_DescriptionOfAccountingPolicyForMiningAssetsExplan xbrli:item duration false true 2501 etsExplanatory ckItemType atory ind- DescriptionOfAccountingPolicyForMiningRig nonnum:textBlo 2501 ind-as as_DescriptionOfAccountingPolicyForMiningRightsExplan xbrli:item duration false true 2502 htsExplanatory ckItemType atory DescriptionOfAccountingPolicyForNoncurrent ind- nonnum:textBlo 2502 ind-as AssetsOrDisposalGroupsClassifiedAsHeldFor as_DescriptionOfAccountingPolicyForNoncurrentAssetsOr xbrli:item duration false true 2503 SaleExplanatory DisposalGroupsClassifiedAsHeldForSaleExplanatory ckItemType ind- DescriptionOfAccountingPolicyForNoncurrent as_DescriptionOfAccountingPolicyForNoncurrentAssetsOr nonnum:textBlo 2503 ind-as AssetsOrDisposalGroupsClassifiedAsHeldFor xbrli:item duration false true 2504 SaleAndDiscontinuedOperationsExplanatory DisposalGroupsClassifiedAsHeldForSaleAndDiscontinued ckItemType OperationsExplanatory ind- DescriptionOfAccountingPolicyForOffsetting nonnum:textBlo 2504 ind-as as_DescriptionOfAccountingPolicyForOffsettingOfFinanci xbrli:item duration false true 2505 OfFinancialInstrumentsExplanatory ckItemType alInstrumentsExplanatory ind- DescriptionOfAccountingPolicyForOilAndGas nonnum:textBlo 2505 ind-as as_DescriptionOfAccountingPolicyForOilAndGasAssetsEx xbrli:item duration false true 2506 AssetsExplanatory ckItemType planatory ind- DescriptionOfAccountingPolicyForProgrammi nonnum:textBlo 2506 ind-as as_DescriptionOfAccountingPolicyForProgrammingAssets xbrli:item duration false true 2507 ngAssetsExplanatory ckItemType Explanatory ind- DescriptionOfAccountingPolicyForPropertyPl nonnum:textBlo 2507 ind-as as_DescriptionOfAccountingPolicyForPropertyPlantAndEq xbrli:item duration false true 2508 antAndEquipmentExplanatory ckItemType uipmentExplanatory ind- DescriptionOfAccountingPolicyForProvisions nonnum:textBlo 2508 ind-as as_DescriptionOfAccountingPolicyForProvisionsExplanato xbrli:item duration false true 2509 Explanatory ckItemType ry ind- DescriptionOfAccountingPolicyForReclassific nonnum:textBlo 2509 ind-as as_DescriptionOfAccountingPolicyForReclassificationOfFi xbrli:item duration false true 2510 ationOfFinancialInstrumentsExplanatory ckItemType nancialInstrumentsExplanatory DescriptionOfAccountingPolicyForRecognisin ind- gDifferenceBetweenFairValueAtInitialRecognias_DescriptionOfAccountingPolicyForRecognisingDifferennonnum:textBlo 2510 ind-as xbrli:item duration false true tionAndAmountDeterminedUsingValuationTe ceBetweenFairValueAtInitialRecognitionAndAmountDeter ckItemType 2511 chniqueExplanatory minedUsingValuationTechniqueExplanatory ind- DescriptionOfAccountingPolicyForRegulatory nonnum:textBlo 2511 ind-as as_DescriptionOfAccountingPolicyForRegulatoryDeferral xbrli:item duration false true 2512 DeferralAccountsExplanatory ckItemType AccountsExplanatory ind- DescriptionOfAccountingPolicyForReinsuranc nonnum:textBlo 2512 ind-as as_DescriptionOfAccountingPolicyForReinsuranceExplana xbrli:item duration false true 2513 eExplanatory ckItemType tory ind- DescriptionOfAccountingPolicyForRepairsAn nonnum:textBlo 2513 ind-as as_DescriptionOfAccountingPolicyForRepairsAndMainten xbrli:item duration false true 2514 dMaintenanceExplanatory ckItemType anceExplanatory136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DescriptionOfAccountingPolicyForRepurchaseind- nonnum:textBlo 2514 ind-as AndReverseRepurchaseAgreementsExplanator as_DescriptionOfAccountingPolicyForRepurchaseAndRev xbrli:item duration false true 2515 y erseRepurchaseAgreementsExplanatory ckItemType ind- DescriptionOfAccountingPolicyForResearchA nonnum:textBlo 2515 ind-as as_DescriptionOfAccountingPolicyForResearchAndDevelo xbrli:item duration false true 2516 ndDevelopmentExpenseExplanatory ckItemType pmentExpenseExplanatory ind- DescriptionOfAccountingPolicyForRestricted nonnum:textBlo 2516 ind-as as_DescriptionOfAccountingPolicyForRestrictedCashAnd xbrli:item duration false true 2517 CashAndCashEquivalentsExplanatory ckItemType CashEquivalentsExplanatory ind- DescriptionOfAccountingPolicyForSegmentRe nonnum:textBlo 2517 ind-as as_DescriptionOfAccountingPolicyForSegmentReportingE xbrli:item duration false true 2518 portingExplanatory ckItemType xplanatory ind- DescriptionOfAccountingPolicyForServiceCon nonnum:textBlo 2518 ind-as as_DescriptionOfAccountingPolicyForServiceConcessionA xbrli:item duration false true 2519 cessionArrangementsExplanatory ckItemType rrangementsExplanatory ind- DescriptionOfAccountingPolicyForSharebased nonnum:textBlo 2519 ind-as as_DescriptionOfAccountingPolicyForSharebasedPayment xbrli:item duration false true 2520 PaymentTransactionsExplanatory ckItemType TransactionsExplanatory ind- DescriptionOfAccountingPolicyForStrippingC nonnum:textBlo 2520 ind-as as_DescriptionOfAccountingPolicyForStrippingCostsExpla xbrli:item duration false true 2521 ostsExplanatory ckItemType natory ind- DescriptionOfAccountingPolicyForSubsidiarie nonnum:textBlo 2521 ind-as as_DescriptionOfAccountingPolicyForSubsidiariesExplana xbrli:item duration false true 2522 sExplanatory ckItemType tory ind- DescriptionOfAccountingPolicyForTaxesOther nonnum:textBlo 2522 ind-as as_DescriptionOfAccountingPolicyForTaxesOtherThanInc xbrli:item duration false true 2523 ThanIncomeTaxExplanatory ckItemType omeTaxExplanatory ind- DescriptionOfInitialApplicationOfStandardsOr nonnum:textBlo 2523 ind-as as_DescriptionOfInitialApplicationOfStandardsOrInterpret xbrli:item duration false true 2524 InterpretationsExplanatory ckItemType ationsExplanatory ind- DescriptionOfAccountingPolicyForTransactio nonnum:textBlo 2524 ind-as as_DescriptionOfAccountingPolicyForTransactionsWithNo xbrli:item duration false true 2525 nsWithNoncontrollingInterestsExplanatory ckItemType ncontrollingInterestsExplanatory ind- DescriptionOfAccountingPolicyForTransactio nonnum:textBlo 2525 ind-as as_DescriptionOfAccountingPolicyForTransactionsWithRe xbrli:item duration false true 2526 nsWithRelatedPartiesExplanatory ckItemType latedPartiesExplanatory ind- DescriptionOfAccountingPolicyForTreasurySh nonnum:textBlo 2526 ind-as as_DescriptionOfAccountingPolicyForTreasurySharesExpl xbrli:item duration false true 2527 aresExplanatory ckItemType anatory ind- DescriptionOfAccountingPolicyForWarrantsE nonnum:textBlo 2527 ind-as as_DescriptionOfAccountingPolicyForWarrantsExplanator xbrli:item duration false true 2528 xplanatory ckItemType y ind- DescriptionOfAccountingPolicyForExemption xbrli:stringItemT 2528 ind-as as_DescriptionOfAccountingPolicyForExemptionAvailedO xbrli:item duration false true 2529 AvailedOnFirstTimeAdoption ype nFirstTimeAdoption ind- DescriptionOfVoluntaryChangeInAccountingP nonnum:textBlo 2529 ind-as as_DescriptionOfVoluntaryChangeInAccountingPolicyExp xbrli:item duration false true 2530 olicyExplanatory ckItemType lanatory DescriptionOfExpectedImpactOfInitialApplica ind- nonnum:textBlo 2530 ind-as tionOfNewStandardsOrInterpretationsExplanat as_DescriptionOfExpectedImpactOfInitialApplicationOfNe xbrli:item duration false true 2531 ory wStandardsOrInterpretationsExplanatory ckItemType ind- ManagementConclusionOnFairPresentationAs xbrli:stringItemT 2531 ind-as as_ManagementConclusionOnFairPresentationAsConseque xbrli:item duration false true 2532 ConsequenceOfDeparture ype nceOfDeparture xbrli:stringItemT 25332532 ind-as ExplanationOfDepartureFromIndAs ind-as_ExplanationOfDepartureFromIndAs xbrli:item duration false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 137 A B C D E F G H I J K L ExplanationOfFinancialEffectOfDepartureFro ind- xbrli:stringItemT 2533 ind-as xbrli:item duration false true 2534 mIndAs as_ExplanationOfFinancialEffectOfDepartureFromIndAs ype ExplanationOfNatureOfRequirementInIndAsA ind- xbrli:stringItemT 2534 ind-as ndConclusionWhyRequirementIsInConflictWitas_ExplanationOfNatureOfRequirementInIndAsAndConclu xbrli:item duration false true 2535 hFairPresentation sionWhyRequirementIsInConflictWithFairPresentation ype ind- ExplanationOfAdjustmentsThatWouldBeNece xbrli:stringItemT 2535 ind-as as_ExplanationOfAdjustmentsThatWouldBeNecessaryToA xbrli:item duration false true 2536 ssaryToAchieveFairPresentation ype chieveFairPresentation ind- DescriptionOfNatureAndAmountOfChangeIn nonnum:textBlo 2536 ind-as as_DescriptionOfNatureAndAmountOfChangeInAccountin xbrli:item duration false true 2537 AccountingEstimateExplanatory ckItemType gEstimateExplanatory ExplanationOfFactAndBasisForPreparationOf ind- xbrli:stringItemT 2537 ind-as FinancialStatementsWhenNotGoingConcernBaas_ExplanationOfFactAndBasisForPreparationOfFinancial xbrli:item duration false true 2538 sis StatementsWhenNotGoingConcernBasis ype ind- ExplanationWhyFinancialStatementsNotPrepar xbrli:stringItemT 2538 ind-as as_ExplanationWhyFinancialStatementsNotPreparedOnGoi xbrli:item duration false true 2539 edOnGoingConcernBasis ype ngConcernBasis ind- DescriptionOfReasonForUsingLongerOrShorte xbrli:stringItemT 2539 ind-as as_DescriptionOfReasonForUsingLongerOrShorterReporti xbrli:item duration false true 2540 rReportingPeriod ype ngPeriod ind- DescriptionOfReasonWhyFinancialStatements xbrli:stringItemT 2540 ind-as as_DescriptionOfReasonWhyFinancialStatementsAreNotE xbrli:item duration false true 2541 AreNotEntirelyComparable ype ntirelyComparable ind- DisclosureOfReclassificationsOrChangesInPre nonnum:textBlo 2541 ind-as as_DisclosureOfReclassificationsOrChangesInPresentation xbrli:item duration false true 2542 sentationExplanatory ckItemType Explanatory ind- DisclosureOfReclassificationsOrChangesInPre xbrli:stringItemT 2542 ind-as as_DisclosureOfReclassificationsOrChangesInPresentation xbrli:item duration true true 2543 sentationAbstract ype Abstract ind- DisclosureOfReclassificationsOrChangesInPre xbrli:stringItemT xbrldt:hyperc 2543 ind-as as_DisclosureOfReclassificationsOrChangesInPresentation duration true true 2544 sentationTable ype ubeItem Table ind-as:ind- xbrli:stringItemT xbrldt:dimens 2544 ind-as ReclassifiedItemsAxis ind-as_ReclassifiedItemsAxis duration true true as_ReclassifiedIt 2545 ype ionItem emsDomain ind- DisclosureOfReclassificationsOrChangesInPre xbrli:stringItemT 2545 ind-as as_DisclosureOfReclassificationsOrChangesInPresentation xbrli:item duration true true 2546 sentationLineItems ype LineItems ind- DescriptionOfNatureOfReclassificationOrCha xbrli:stringItemT 2546 ind-as as_DescriptionOfNatureOfReclassificationOrChangesInPre xbrli:item duration false true 2547 ngesInPresentation ype sentation AmountOfReclassificationsOrChangesInPrese ind- xbrli:monetaryIt 2547 ind-as xbrli:item duration false true 2548 ntation as_AmountOfReclassificationsOrChangesInPresentation emType ind- DescriptionOfReasonForReclassificationOrCh xbrli:stringItemT 2548 ind-as as_DescriptionOfReasonForReclassificationOrChangesInPr xbrli:item duration false true 2549 angesInPresentation ype esentation ind- DescriptionOfReasonWhyReclassificationOfC xbrli:stringItemT 2549 ind-as as_DescriptionOfReasonWhyReclassificationOfComparati xbrli:item duration false true 2550 omparativeAmountsIsImpracticable ype veAmountsIsImpracticable ind- DescriptionOfNatureOfNecessaryAdjustmentT xbrli:stringItemT 2550 ind-as as_DescriptionOfNatureOfNecessaryAdjustmentToProvide xbrli:item duration false true 2551 oProvideComparativeInformation ype ComparativeInformation138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DisclosureOfAmountsToBeRecoveredOrSettle ind- dAfterTwelveMonthsForClassesOfAssetsAndLas_DisclosureOfAmountsToBeRecoveredOrSettledAfterT nonnum:textBlo 2551 ind-as iabilitiesThatContainAmountsToBeRecovered welveMonthsForClassesOfAssetsAndLiabilitiesThatContai xbrli:item duration false true ckItemType OrSettledBothNoMoreAndMoreThanTwelveMnAmountsToBeRecoveredOrSettledBothNoMoreAndMore 2552 onthsAfterReportingDateExplanatory ThanTwelveMonthsAfterReportingDateExplanatory DisclosureOfAmountsToBeRecoveredOrSettle ind- dAfterTwelveMonthsForClassesOfAssetsAndLas_DisclosureOfAmountsToBeRecoveredOrSettledAfterT xbrli:stringItemT 2552 ind-as iabilitiesThatContainAmountsToBeRecovered 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2563 ind-as as_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskO duration true true 2564 antRiskOfMaterialAdjustmentTable ype ubeItem fMaterialAdjustmentTable ind-as:ind- xbrli:stringItemT xbrldt:dimens 2564 ind-as AssetsAndLiabilitiesAxis ind-as_AssetsAndLiabilitiesAxis duration true true as_AssetsAndLi 2565 ype ionItem abilitiesDomain ind- DisclosureOfAssetsAndLiabilitiesWithSignific xbrli:stringItemT 2565 ind-as as_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskO xbrli:item duration true true 2566 antRiskOfMaterialAdjustmentLineItems ype fMaterialAdjustmentLineItems[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 139 A B C D E F G H I J K L DescriptionOfNatureOfAssetsWithSignificant ind- xbrli:stringItemT 2566 ind-as RiskOfMaterialAdjustmentsWithinNextFinanc as_DescriptionOfNatureOfAssetsWithSignificantRiskOfMa xbrli:item duration false true 2567 ialYear terialAdjustmentsWithinNextFinancialYear ype DescriptionOfNatureOfLiabilitiesWithSignific ind- xbrli:stringItemT 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duration true true 2783 bstract latedToOtherComprehensiveIncomeAbstract ype OtherComprehensiveIncomeNetOfTaxNetMovind- ementInRegulatoryDeferralAccountBalancesR as_OtherComprehensiveIncomeNetOfTaxNetMovementIn xbrli:monetaryIt 2783 ind-as xbrli:item credit duration false true elatedToItemsThatWillNotBeReclassifiedToPr RegulatoryDeferralAccountBalancesRelatedToItemsThatW emType 2784 ofitOrLoss illNotBeReclassifiedToProfitOrLoss OtherComprehensiveIncomeBeforeTaxNetMo ind- vementInRegulatoryDeferralAccountBalances as_OtherComprehensiveIncomeBeforeTaxNetMovementIn xbrli:monetaryIt 2784 ind-as xbrli:item credit duration false true RelatedToItemsThatWillNotBeReclassifiedTo RegulatoryDeferralAccountBalancesRelatedToItemsThatW emType 2785 ProfitOrLoss illNotBeReclassifiedToProfitOrLoss ind- IncomeTaxRelatingToNetMovementInRegulat as_IncomeTaxRelatingToNetMovementInRegulatoryDeferrxbrli:monetaryIt 2785 ind-as oryDeferralAccountBalancesRelatedToItemsT xbrli:item debit duration false true 2786 hatWillNotBeReclassifiedToProfitOrLoss alAccountBalancesRelatedToItemsThatWillNotBeReclassifemType iedToProfitOrLoss[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 151 A B C D E F G H I J K L OtherComprehensiveIncomeNetOfTaxNetMovind- ementInRegulatoryDeferralAccountBalancesR as_OtherComprehensiveIncomeNetOfTaxNetMovementIn xbrli:stringItemT 2786 ind-as xbrli:item duration true true elatedToItemsThatWillBeReclassifiedToProfit RegulatoryDeferralAccountBalancesRelatedToItemsThatW ype 2787 OrLossAbstract illBeReclassifiedToProfitOrLossAbstract ind- GainsLossesOnNetMovementInRegulatoryDef as_GainsLossesOnNetMovementInRegulatoryDeferralAcc xbrli:monetaryIt 2787 ind-as erralAccountBalancesRelatedToItemsThatWill xbrli:item credit duration false true 2788 BeReclassifiedToProfitOrLossNetOfTax ountBalancesRelatedToItemsThatWillBeReclassifiedToPro emType fitOrLossNetOfTax ReclassificationAdjustmentsOnNetMovementI ind- xbrli:monetaryIt 2788 ind-as nRegulatoryDeferralAccountBalancesNetOfTa as_ReclassificationAdjustmentsOnNetMovementInRegulat xbrli:item debit duration false true 2789 x oryDeferralAccountBalancesNetOfTax emType OtherComprehensiveIncomeNetOfTaxNetMovind- ementInRegulatoryDeferralAccountBalancesR as_OtherComprehensiveIncomeNetOfTaxNetMovementIn xbrli:monetaryIt 2789 ind-as xbrli:item credit duration false true elatedToItemsThatWillBeReclassifiedToProfit RegulatoryDeferralAccountBalancesRelatedToItemsThatW emType 2790 OrLoss illBeReclassifiedToProfitOrLoss OtherComprehensiveIncomeBeforeTaxNetMo ind- vementInRegulatoryDeferralAccountBalances as_OtherComprehensiveIncomeBeforeTaxNetMovementIn xbrli:stringItemT 2790 ind-as xbrli:item duration true true RelatedToItemsThatWillBeReclassifiedToProf RegulatoryDeferralAccountBalancesRelatedToItemsThatW ype 2791 itOrLossAbstract illBeReclassifiedToProfitOrLossAbstract ind- GainsLossesOnNetMovementInRegulatoryDef as_GainsLossesOnNetMovementInRegulatoryDeferralAcc xbrli:monetaryIt 2791 ind-as erralAccountBalancesRelatedToItemsThatWill xbrli:item credit duration false true 2792 BeReclassifiedToProfitOrLossBeforeTax ountBalancesRelatedToItemsThatWillBeReclassifiedToPro emType fitOrLossBeforeTax ReclassificationAdjustmentsOnNetMovementI ind- xbrli:monetaryIt 2792 ind-as nRegulatoryDeferralAccountBalancesBeforeT as_ReclassificationAdjustmentsOnNetMovementInRegulat xbrli:item debit duration false true 2793 ax oryDeferralAccountBalancesBeforeTax emType OtherComprehensiveIncomeBeforeTaxNetMo ind- vementInRegulatoryDeferralAccountBalances as_OtherComprehensiveIncomeBeforeTaxNetMovementIn xbrli:monetaryIt 2793 ind-as xbrli:item credit duration false true RelatedToItemsThatWillBeReclassifiedToProf RegulatoryDeferralAccountBalancesRelatedToItemsThatW emType 2794 itOrLoss illBeReclassifiedToProfitOrLoss ind- IncomeTaxRelatingToNetMovementInRegulat as_IncomeTaxRelatingToNetMovementInRegulatoryDeferrxbrli:monetaryIt 2794 ind-as oryDeferralAccountBalancesRelatedToItemsT xbrli:item debit duration false true 2795 hatWillBeReclassifiedToProfitOrLoss alAccountBalancesRelatedToItemsThatWillBeReclassified emType ToProfitOrLoss xbrli:stringItemT 27962795 ind-as EarningsPerShareAbstract ind-as_EarningsPerShareAbstract xbrli:item duration true true ype ind- BasicEarningsLossPerShareIncludingNetMove as_BasicEarningsLossPerShareIncludingNetMovementInR num:perShareIte 2796 ind-as mentInRegulatoryDeferralAccountBalancesAn xbrli:item duration false true 2797 dNetMovementInRelatedDeferredTax egulatoryDeferralAccountBalancesAndNetMovementInRel mType atedDeferredTax ind- DilutedEarningsLossPerShareIncludingNetMo as_DilutedEarningsLossPerShareIncludingNetMovementIn num:perShareIte 2797 ind-as vementInRegulatoryDeferralAccountBalances xbrli:item duration false true 2798 AndNetMovementInRelatedDeferredTax RegulatoryDeferralAccountBalancesAndNetMovementInR mType elatedDeferredTax BasicAndDilutedEarningsLossPerShareIncludi ind- ngNetMovementInRegulatoryDeferralAccount as_BasicAndDilutedEarningsLossPerShareIncludingNetMonum:perShareIte 2798 ind-as xbrli:item duration false true BalancesAndNetMovementInRelatedDeferred vementInRegulatoryDeferralAccountBalancesAndNetMovemType 2799 Tax mentInRelatedDeferredTax152 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L BasicEarningsLossPerShareFromContinuingO ind- perationsIncludingNetMovementInRegulatory as_BasicEarningsLossPerShareFromContinuingOperationsInum:perShareIte 2799 ind-as xbrli:item duration false true DeferralAccountBalancesAndNetMovementIn ncludingNetMovementInRegulatoryDeferralAccountBalancmType 2800 RelatedDeferredTax esAndNetMovementInRelatedDeferredTax DilutedEarningsLossPerShareFromContinuing ind- OperationsIncludingNetMovementInRegulator as_DilutedEarningsLossPerShareFromContinuingOperationnum:perShareIte 2800 ind-as xbrli:item duration false true yDeferralAccountBalancesAndNetMovementI sIncludingNetMovementInRegulatoryDeferralAccountBala mType 2801 nRelatedDeferredTax ncesAndNetMovementInRelatedDeferredTax BasicAndDilutedEarningsLossPerShareFromC ind- ontinuingOperationsIncludingNetMovementIn as_BasicAndDilutedEarningsLossPerShareFromContinuingnum:perShareIte 2801 ind-as xbrli:item duration false true RegulatoryDeferralAccountBalancesAndNetM OperationsIncludingNetMovementInRegulatoryDeferralAc mType 2802 ovementInRelatedDeferredTax countBalancesAndNetMovementInRelatedDeferredTax BasicEarningsLossPerShareFromDiscontinued ind- OperationsIncludingNetMovementInRegulator as_BasicEarningsLossPerShareFromDiscontinuedOperatio num:perShareIte 2802 ind-as xbrli:item duration false true yDeferralAccountBalancesAndNetMovementI nsIncludingNetMovementInRegulatoryDeferralAccountBal mType 2803 nRelatedDeferredTax ancesAndNetMovementInRelatedDeferredTax DilutedEarningsLossPerShareFromDiscontinu ind- edOperationsIncludingNetMovementInRegulat as_DilutedEarningsLossPerShareFromDiscontinuedOperati num:perShareIte 2803 ind-as xbrli:item duration false true oryDeferralAccountBalancesAndNetMovemen onsIncludingNetMovementInRegulatoryDeferralAccountBamType 2804 tInRelatedDeferredTax lancesAndNetMovementInRelatedDeferredTax BasicAndDilutedEarningsLossPerShareFromD ind- iscontinuedOperationsIncludingNetMovementI as_BasicAndDilutedEarningsLossPerShareFromDiscontinu num:perShareIte 2804 ind-as xbrli:item duration false true nRegulatoryDeferralAccountBalancesAndNet edOperationsIncludingNetMovementInRegulatoryDeferral mType 2805 MovementInRelatedDeferredTax AccountBalancesAndNetMovementInRelatedDeferredTax DescriptionOfBasisOnWhichRegulatoryDeferr ind- alAccountBalancesAreRecognisedAndDerecogas_DescriptionOfBasisOnWhichRegulatoryDeferralAccounxbrli:stringItemT 2805 ind-as xbrli:item duration false true nisedAndHowTheyAreMeasuredInitiallyAndS tBalancesAreRecognisedAndDerecognisedAndHowTheyArype 2806 ubsequently eMeasuredInitiallyAndSubsequently ind- DisclosureOfInformationAboutActivitiesSubje nonnum:textBlo 2806 ind-as as_DisclosureOfInformationAboutActivitiesSubjectToRate xbrli:item duration false true 2807 ctToRateRegulationExplanatory ckItemType RegulationExplanatory ind- DisclosureOfInformationAboutActivitiesSubje xbrli:stringItemT 2807 ind-as as_DisclosureOfInformationAboutActivitiesSubjectToRate xbrli:item duration true true 2808 ctToRateRegulationAbstract ype RegulationAbstract ind- DisclosureOfInformationAboutActivitiesSubje xbrli:stringItemT xbrldt:hyperc 2808 ind-as as_DisclosureOfInformationAboutActivitiesSubjectToRate duration true true 2809 ctToRateRegulationTable ype ubeItem RegulationTable ind-as:ind- xbrli:stringItemT xbrldt:dimens as_TypesOfRate 2809 ind-as TypesOfRateregulatedActivitiesAxis ind-as_TypesOfRateregulatedActivitiesAxis duration true true ype ionItem regulatedActiviti 2810 esDomain ind-as:ind- as_ClassesOfRe ClassesOfRegulatoryDeferralAccountBalances xbrli:stringItemT xbrldt:dimens 2810 ind-as ind-as_ClassesOfRegulatoryDeferralAccountBalancesAxis duration true true gulatoryDeferral Axis ype ionItem AccountBalance 2811 sDomain ind- DisclosureOfInformationAboutActivitiesSubje xbrli:stringItemT 2811 ind-as as_DisclosureOfInformationAboutActivitiesSubjectToRate xbrli:item duration true true 2812 ctToRateRegulationLineItems ype RegulationLineItems[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 153 A B C D E F G H I J K L DescriptionOfNatureAndExtentOfRateregulate ind- xbrli:stringItemT 2812 ind-as xbrli:item duration false true 2813 dActivity as_DescriptionOfNatureAndExtentOfRateregulatedActivityype DescriptionOfNatureOfRegulatoryRatesettingPind- xbrli:stringItemT 2813 ind-as xbrli:item duration false true 2814 rocess as_DescriptionOfNatureOfRegulatoryRatesettingProcess ype xbrli:stringItemT 28152814 ind-as DescriptionOfIdentityOfRateRegulators ind-as_DescriptionOfIdentityOfRateRegulators xbrli:item duration false true ype xbrli:stringItemT 28162815 ind-as StatementThatRateRegulatorIsRelatedParty 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elationToRegulatoryDeferralAccountBalancesExplanatory ckItemType DisclosureOfInformationAboutAmountsRecog ind- xbrli:stringItemT 2820 ind-as nisedInRelationToRegulatoryDeferralAccount as_DisclosureOfInformationAboutAmountsRecognisedInR xbrli:item duration true true 2821 BalancesAbstract elationToRegulatoryDeferralAccountBalancesAbstract ype DisclosureOfInformationAboutAmountsRecog ind- xbrli:stringItemT xbrldt:hyperc 2821 ind-as nisedInRelationToRegulatoryDeferralAccount as_DisclosureOfInformationAboutAmountsRecognisedInR duration true true 2822 BalancesTable elationToRegulatoryDeferralAccountBalancesTable ype ubeItem xbrli:stringItemT xbrldt:dimens 28232822 ind-as RegulatoryDeferralAccountBalancesAxis ind-as_RegulatoryDeferralAccountBalancesAxis duration true true ype ionItem ind- RegulatoryDeferralAccountBalancesNotClassi nonnum:domainI 2823 ind-as as_RegulatoryDeferralAccountBalancesNotClassifiedAsDi xbrli:item duration true true 2824 fiedAsDisposalGroupsMember temType sposalGroupsMember ind- RegulatoryDeferralAccountBalancesClassified nonnum:domainI 2824 ind-as as_RegulatoryDeferralAccountBalancesClassifiedAsDispos xbrli:item duration true true 2825 AsDisposalGroupsMember temType alGroupsMember xbrli:stringItemT xbrldt:dimens 28262825 ind-as RangeAxis ind-as_RangeAxis duration true true ype ionItem nonnum:domainI 28272826 ind-as RangesMember ind-as_RangesMember xbrli:item duration true true temType nonnum:domainI 28282827 ind-as BottomOfRangeMember ind-as_BottomOfRangeMember xbrli:item duration true true temType nonnum:domainI 28292828 ind-as WeightedAverageMember ind-as_WeightedAverageMember xbrli:item duration true true temType nonnum:domainI 28302829 ind-as TopOfRangeMember ind-as_TopOfRangeMember xbrli:item duration true true temType DisclosureOfInformationAboutAmountsRecog ind- xbrli:stringItemT 2830 ind-as nisedInRelationToRegulatoryDeferralAccount as_DisclosureOfInformationAboutAmountsRecognisedInR xbrli:item duration true true 2831 BalancesLineItems elationToRegulatoryDeferralAccountBalancesLineItems ype ind- ReconciliationOfRegulatoryDeferralAccountD xbrli:stringItemT 2831 ind-as as_ReconciliationOfRegulatoryDeferralAccountDebitBalan xbrli:item duration true true 2832 ebitBalancesAbstract ype cesAbstract154 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- ChangesInRegulatoryDeferralAccountDebitBa xbrli:stringItemT 2832 ind-as as_ChangesInRegulatoryDeferralAccountDebitBalancesAb xbrli:item duration true true 2833 lancesAbstract ype stract ind- IncreaseDecreaseThroughBalancesRecognised as_IncreaseDecreaseThroughBalancesRecognisedInCurrent xbrli:monetaryIt 2833 ind-as InCurrentPeriodInBalanceSheetRegulatoryDef xbrli:item debit duration false true 2834 erralAccountDebitBalances PeriodInBalanceSheetRegulatoryDeferralAccountDebitBal emType ances DecreaseThroughBalancesRecoveredInCurrent ind- xbrli:monetaryIt 2834 ind-as PeriodRegulatoryDeferralAccountDebitBalanc as_DecreaseThroughBalancesRecoveredInCurrentPeriodRe xbrli:item credit duration false true 2835 es gulatoryDeferralAccountDebitBalances emType ind- IncreaseDecreaseThroughOtherChangesRegula xbrli:stringItemT 2835 ind-as as_IncreaseDecreaseThroughOtherChangesRegulatoryDefe xbrli:item duration true true 2836 toryDeferralAccountDebitBalancesAbstract ype rralAccountDebitBalancesAbstract ind- DecreaseThroughImpairmentsRegulatoryDefer xbrli:monetaryIt 2836 ind-as as_DecreaseThroughImpairmentsRegulatoryDeferralAccou xbrli:item credit duration false true 2837 ralAccountDebitBalances emType ntDebitBalances IncreaseThroughItemsAcquiredInBusinessComind- xbrli:monetaryIt 2837 ind-as binationRegulatoryDeferralAccountDebitBalanas_IncreaseThroughItemsAcquiredInBusinessCombination xbrli:item debit duration false true 2838 ces RegulatoryDeferralAccountDebitBalances emType ind- DecreaseThroughDisposalsRegulatoryDeferral xbrli:monetaryIt 2838 ind-as as_DecreaseThroughDisposalsRegulatoryDeferralAccount xbrli:item credit duration false true 2839 AccountDebitBalances emType DebitBalances IncreaseDecreaseThroughChangesInForeignEx ind- xbrli:monetaryIt 2839 ind-as changeRatesRegulatoryDeferralAccountDebit as_IncreaseDecreaseThroughChangesInForeignExchangeR xbrli:item debit duration false true 2840 Balances atesRegulatoryDeferralAccountDebitBalances emType ind- IncreaseDecreaseThroughChangesInDiscountR xbrli:monetaryIt 2840 ind-as as_IncreaseDecreaseThroughChangesInDiscountRatesRegu xbrli:item debit duration false true 2841 atesRegulatoryDeferralAccountDebitBalances latoryDeferralAccountDebitBalances emType IncreaseDecreaseThroughTransfersToDisposal ind- xbrli:monetaryIt 2841 ind-as GroupsRegulatoryDeferralAccountDebitBalan as_IncreaseDecreaseThroughTransfersToDisposalGroupsR xbrli:item debit duration false true 2842 ces egulatoryDeferralAccountDebitBalances emType ind- IncreaseDecreaseThroughOtherChangesRegula xbrli:monetaryIt 2842 ind-as as_IncreaseDecreaseThroughOtherChangesRegulatoryDefe xbrli:item debit duration false true 2843 toryDeferralAccountDebitBalances emType rralAccountDebitBalances ind- IncreaseDecreaseInRegulatoryDeferralAccount xbrli:monetaryIt 2843 ind-as as_IncreaseDecreaseInRegulatoryDeferralAccountDebitBal xbrli:item debit duration false true 2844 DebitBalances emType ances ind- ReconciliationOfRegulatoryDeferralAccountC xbrli:stringItemT 2844 ind-as as_ReconciliationOfRegulatoryDeferralAccountCreditBala xbrli:item duration true true 2845 reditBalancesAbstract ype ncesAbstract ind- ChangesInRegulatoryDeferralAccountCreditB xbrli:stringItemT 2845 ind-as as_ChangesInRegulatoryDeferralAccountCreditBalancesA xbrli:item duration true true 2846 alancesAbstract ype bstract ind- IncreaseDecreaseThroughBalancesRecognised as_IncreaseDecreaseThroughBalancesRecognisedInCurrent xbrli:monetaryIt 2846 ind-as InCurrentPeriodInBalanceSheetRegulatoryDef xbrli:item credit duration false true 2847 erralAccountCreditBalances PeriodInBalanceSheetRegulatoryDeferralAccountCreditBal emType ances DecreaseThroughBalancesReversedInCurrentP ind- xbrli:monetaryIt 2847 ind-as eriodRegulatoryDeferralAccountCreditBalanceas_DecreaseThroughBalancesReversedInCurrentPeriodReg xbrli:item debit duration false true 2848 s ulatoryDeferralAccountCreditBalances emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 155 A B C D E F G H I J K L ind- IncreaseDecreaseThroughOtherChangesRegula xbrli:stringItemT 2848 ind-as as_IncreaseDecreaseThroughOtherChangesRegulatoryDefe xbrli:item duration true true 2849 toryDeferralAccountCreditBalancesAbstract ype rralAccountCreditBalancesAbstract IncreaseThroughItemsAssumedInBusinessComind- xbrli:monetaryIt 2849 ind-as binationRegulatoryDeferralAccountCreditBala as_IncreaseThroughItemsAssumedInBusinessCombination xbrli:item credit duration false true 2850 nces RegulatoryDeferralAccountCreditBalances emType ind- DecreaseThroughDisposalsRegulatoryDeferral xbrli:monetaryIt 2850 ind-as as_DecreaseThroughDisposalsRegulatoryDeferralAccount xbrli:item debit duration false true 2851 AccountCreditBalances emType CreditBalances IncreaseDecreaseThroughChangesInForeignEx ind- xbrli:monetaryIt 2851 ind-as changeRatesRegulatoryDeferralAccountCredit as_IncreaseDecreaseThroughChangesInForeignExchangeR xbrli:item credit duration false true 2852 Balances atesRegulatoryDeferralAccountCreditBalances emType ind- IncreaseDecreaseThroughChangesInDiscountR xbrli:monetaryIt 2852 ind-as as_IncreaseDecreaseThroughChangesInDiscountRatesRegu xbrli:item credit duration false true 2853 atesRegulatoryDeferralAccountCreditBalances latoryDeferralAccountCreditBalances emType IncreaseDecreaseThroughTransfersToDisposal ind- xbrli:monetaryIt 2853 ind-as GroupsRegulatoryDeferralAccountCreditBalanas_IncreaseDecreaseThroughTransfersToDisposalGroupsR xbrli:item credit duration false true 2854 ces egulatoryDeferralAccountCreditBalances emType ind- IncreaseDecreaseThroughOtherChangesRegula xbrli:monetaryIt 2854 ind-as as_IncreaseDecreaseThroughOtherChangesRegulatoryDefe xbrli:item credit duration false true 2855 toryDeferralAccountCreditBalances emType rralAccountCreditBalances ind- IncreaseDecreaseInRegulatoryDeferralAccount xbrli:monetaryIt 2855 ind-as as_IncreaseDecreaseInRegulatoryDeferralAccountCreditBa xbrli:item credit duration false true 2856 CreditBalances emType lances ind- RateOfReturnUsedToReflectTimeValueOfMo num:percentItem 2856 ind-as as_RateOfReturnUsedToReflectTimeValueOfMoneyRegul xbrli:item instant false true 2857 neyRegulatoryDeferralAccountBalances Type atoryDeferralAccountBalances ind- DiscountRateUsedToReflectTimeValueOfMon num:percentItem 2857 ind-as as_DiscountRateUsedToReflectTimeValueOfMoneyRegul xbrli:item instant false true 2858 eyRegulatoryDeferralAccountBalances Type atoryDeferralAccountBalances ind- RemainingRecoveryPeriodOfRegulatoryDeferr xbrli:decimalIte 2858 ind-as as_RemainingRecoveryPeriodOfRegulatoryDeferralAccou xbrli:item instant false true 2859 alAccountDebitBalances mType ntDebitBalances ind- RemainingReversalPeriodOfRegulatoryDeferr xbrli:decimalIte 2859 ind-as as_RemainingReversalPeriodOfRegulatoryDeferralAccount xbrli:item instant false true 2860 alAccountCreditBalances mType CreditBalances ind- StatementThatRegulatoryDeferralAccountBala xbrli:stringItemT 2860 ind-as as_StatementThatRegulatoryDeferralAccountBalanceIsNo xbrli:item duration false true 2861 nceIsNoLongerFullyRecoverableOrReversible ype LongerFullyRecoverableOrReversible DescriptionOfReasonWhyRegulatoryDeferral ind- xbrli:stringItemT 2861 ind-as AccountBalanceIsNoLongerFullyRecoverable as_DescriptionOfReasonWhyRegulatoryDeferralAccountB xbrli:item duration false true 2862 OrReversible alanceIsNoLongerFullyRecoverableOrReversible ype ind- AmountByWhichRegulatoryDeferralAccountD as_AmountByWhichRegulatoryDeferralAccountDebitBala xbrli:monetaryIt 2862 ind-as ebitBalanceHasBeenReducedBecauseItIsNoLo xbrli:item credit instant false true 2863 ngerFullyRecoverable nceHasBeenReducedBecauseItIsNoLongerFullyRecoverabl emType e AmountByWhichRegulatoryDeferralAccountCind- xbrli:monetaryIt 2863 ind-as reditBalanceHasBeenReducedBecauseItIsNoL as_AmountByWhichRegulatoryDeferralAccountCreditBala xbrli:item debit instant false true 2864 ongerFullyReversible nceHasBeenReducedBecauseItIsNoLongerFullyReversible emType ind- DescriptionOfImpactOfRateRegulationOnCurr xbrli:stringItemT 2864 ind-as as_DescriptionOfImpactOfRateRegulationOnCurrentAndD xbrli:item duration false true 2865 entAndDeferredTax ype eferredTax156 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- IncreaseDecreaseInCurrentTaxExpenseIncome xbrli:monetaryIt 2865 ind-as as_IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRa xbrli:item debit duration false true 2866 DueToRateRegulation emType teRegulation ind- IncreaseDecreaseInDeferredTaxExpenseIncom xbrli:monetaryIt 2866 ind-as as_IncreaseDecreaseInDeferredTaxExpenseIncomeDueTo xbrli:item debit duration false true 2867 eDueToRateRegulation emType RateRegulation ind- AdditionalDisclosuresRelatedToRegulatoryDe xbrli:stringItemT 2867 ind-as as_AdditionalDisclosuresRelatedToRegulatoryDeferralAcc xbrli:item duration true true 2868 ferralAccountsAbstract ype ountsAbstract NetMovementInRegulatoryDeferralAccountBa ind- xbrli:monetaryIt 2868 ind-as lancesRelatedToProfitOrLossAttributableToN as_NetMovementInRegulatoryDeferralAccountBalancesRe xbrli:item credit duration false true 2869 oncontrollingInterests latedToProfitOrLossAttributableToNoncontrollingInterests emType PortionOfGainsLossesRecognisedWhenContro ind- lOfSubsidiaryIsLostAttributableToDerecognisi as_PortionOfGainsLossesRecognisedWhenControlOfSubsi xbrli:monetaryIt 2869 ind-as xbrli:item credit duration false true ngRegulatoryDeferralAccountBalancesInForm diaryIsLostAttributableToDerecognisingRegulatoryDeferra emType 2870 erSubsidiary lAccountBalancesInFormerSubsidiary xbrli:monetaryIt 2870 ind-as ProfitLossBeforeTaxDiscontinuedOperations ind-as_ProfitLossBeforeTaxDiscontinuedOperations xbrli:item credit duration false true 2871 emType ind- TaxExpenseRelatingToProfitLossFromOrdinar xbrli:monetaryIt 2871 ind-as as_TaxExpenseRelatingToProfitLossFromOrdinaryActiviti xbrli:item debit duration false true 2872 yActivitiesOfDiscontinuedOperations emType esOfDiscontinuedOperations TaxExpenseRelatingToGainLossOnDiscontinu xbrli:monetaryIt 2872 ind-as ind-as_TaxExpenseRelatingToGainLossOnDiscontinuance xbrli:item debit duration false true 2873 ance emType ind- IncreaseDecreaseInCashAndCashEquivalentsD xbrli:monetaryIt 2873 ind-as as_IncreaseDecreaseInCashAndCashEquivalentsDiscontinu xbrli:item debit duration false true 2874 iscontinuedOperations emType edOperations ind- IncomeFromContinuingOperationsAttributable xbrli:monetaryIt 2874 ind-as as_IncomeFromContinuingOperationsAttributableToOwner xbrli:item credit duration false true 2875 ToOwnersOfParent emType sOfParent ind- IncomeFromDiscontinuedOperationsAttributab xbrli:monetaryIt 2875 ind-as as_IncomeFromDiscontinuedOperationsAttributableToOw xbrli:item credit duration false true 2876 leToOwnersOfParent emType nersOfParent ExplanationOfNatureAndAdjustmentsToAmouind- xbrli:stringItemT 2876 ind-as ntsPreviouslyPresentedInDiscontinuedOperatioas_ExplanationOfNatureAndAdjustmentsToAmountsPrevi xbrli:item duration false true 2877 ns ouslyPresentedInDiscontinuedOperations ype DescriptionOfNoncurrentAssetsOrDisposalGr ind- xbrli:stringItemT 2877 ind-as oupHeldForSaleWhichWereSoldOrReclassifie as_DescriptionOfNoncurrentAssetsOrDisposalGroupHeldF xbrli:item duration false true 2878 d orSaleWhichWereSoldOrReclassified ype ExplanationOfFactsAndCircumstancesOfSale ind- xbrli:stringItemT 2878 ind-as OrReclassificationAndExpectedDisposalMann as_ExplanationOfFactsAndCircumstancesOfSaleOrReclass xbrli:item duration false true 2879 erAndTiming ificationAndExpectedDisposalMannerAndTiming ype ind- GainsLossesOnSubsequentIncreaseInFairValu as_GainsLossesOnSubsequentIncreaseInFairValueLessCostxbrli:monetaryIt 2879 ind-as eLessCostsToSellNotInExcessOfRecognisedC xbrli:item credit duration false true 2880 umulativeImpairmentLoss sToSellNotInExcessOfRecognisedCumulativeImpairmentL emType oss ind- SegmentInWhichNoncurrentAssetsOrDisposal xbrli:stringItemT 2880 ind-as as_SegmentInWhichNoncurrentAssetsOrDisposalGroupHel xbrli:item duration false true 2881 GroupHeldForSaleIsPresented ype dForSaleIsPresented[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 157 A B C D E F G H I J K L ind- ExplanationOfEffectOfChangesInPlanToSellN as_ExplanationOfEffectOfChangesInPlanToSellNoncurrentxbrli:stringItemT 2881 ind-as oncurrentAssetsOrDisposalGroupHeldForSale xbrli:item duration false true 2882 OnResultsOfOperationsForCurrentPeriod AssetsOrDisposalGroupHeldForSaleOnResultsOfOperationype sForCurrentPeriod ind- 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ncesOtherProvisions emType rProvisions ind- DecreaseThroughLossOfControlOfSubsidiary xbrli:monetaryIt 2898 ind-as as_DecreaseThroughLossOfControlOfSubsidiaryOtherProv xbrli:item debit duration false true 2899 OtherProvisions emType isions ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:monetaryIt 2899 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesOt xbrli:item credit duration false true 2900 hangesOtherProvisions emType herProvisions DecreaseThroughTransferToLiabilitiesInclude ind- xbrli:monetaryIt 2900 ind-as dInDisposalGroupsClassifiedAsHeldForSaleOtas_DecreaseThroughTransferToLiabilitiesIncludedInDispo xbrli:item debit duration false true 2901 herProvisions salGroupsClassifiedAsHeldForSaleOtherProvisions emType158 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L nonnum:domainI 29022901 ind-as ContingentLiabilitiesMember ind-as_ContingentLiabilitiesMember xbrli:item duration true true temType OtherEnvironmentRelatedContingentLiability 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as_MinimumLeasePaymentsPayableUnderNoncancellable xbrli:item credit instant false true 2933 cellableOperatingLease emType OperatingLease ind- LeaseAndSubleasePaymentsRecognisedAsExp xbrli:stringItemT 2933 ind-as as_LeaseAndSubleasePaymentsRecognisedAsExpenseAbst xbrli:item duration true true 2934 enseAbstract ype ract xbrli:monetaryIt 29352934 ind-as ContingentRentsRecognisedAsExpense ind-as_ContingentRentsRecognisedAsExpense xbrli:item debit duration false true emType xbrli:monetaryIt 29362935 ind-as SubleasePaymentsRecognisedAsExpense ind-as_SubleasePaymentsRecognisedAsExpense xbrli:item debit duration false true emType xbrli:monetaryIt 29372936 ind-as MinimumOperatingLeasePayments ind-as_MinimumOperatingLeasePayments xbrli:item debit duration false true emType LeaseAndSubleasePaymentsRecognisedAsExp xbrli:monetaryIt 2937 ind-as ind-as_LeaseAndSubleasePaymentsRecognisedAsExpense xbrli:item debit duration false true 2938 ense emType ExpectedFutureMinimumSubleasePaymentsRe ind- xbrli:monetaryIt 2938 ind-as ceivableUnderNoncancellableSubleasesClassif as_ExpectedFutureMinimumSubleasePaymentsReceivable xbrli:item debit instant false true 2939 iedFinanceLease UnderNoncancellableSubleasesClassifiedFinanceLease emType ind- DescriptionOfMaterialLeasingArrangementsB xbrli:stringItemT 2939 ind-as as_DescriptionOfMaterialLeasingArrangementsByLesseeC xbrli:item duration false true 2940 yLesseeClassifiedAsFinanceLease ype lassifiedAsFinanceLease ind- DescriptionOfMaterialLeasingArrangementsB xbrli:stringItemT 2940 ind-as as_DescriptionOfMaterialLeasingArrangementsByLesseeC xbrli:item duration false true 2941 yLesseeClassifiedAsOperatingLease ype lassifiedAsOperatingLease160 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DisclosureOfFinanceLeaseAndOperatingLease nonnum:textBlo 2941 ind-as as_DisclosureOfFinanceLeaseAndOperatingLeaseByLessor xbrli:item duration false true 2942 ByLessorExplanatory ckItemType Explanatory ind- 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as_ReconciliationOfChangesInReinsuranceAssetsAbstract ype xbrli:monetaryIt 31253124 ind-as ReinsuranceAssets ind-as_ReinsuranceAssets xbrli:item debit instant false true emType xbrli:stringItemT 31263125 ind-as ChangesInReinsuranceAssetsAbstract ind-as_ChangesInReinsuranceAssetsAbstract xbrli:item duration true true ype ind- AdditionsOtherThanThroughBusinessCombina xbrli:monetaryIt 3126 ind-as as_AdditionsOtherThanThroughBusinessCombinationsRei xbrli:item debit duration false true 3127 tionsReinsuranceAssets emType nsuranceAssets ind- AcquisitionsThroughBusinessCombinationsRe xbrli:monetaryIt 3127 ind-as as_AcquisitionsThroughBusinessCombinationsReinsurance xbrli:item debit duration false true 3128 insuranceAssets emType Assets ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 3128 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesRein xbrli:item debit duration false true 3129 ncesReinsuranceAssets emType suranceAssets ind- IncreaseDecreaseThroughAdjustmentsArisingF xbrli:monetaryIt 3129 ind-as as_IncreaseDecreaseThroughAdjustmentsArisingFromPass xbrli:item debit duration false true 3130 romPassageOfTimeReinsuranceAssets emType ageOfTimeReinsuranceAssets ind- IncreaseDecreaseThroughOtherChangesReinsu xbrli:monetaryIt 3130 ind-as as_IncreaseDecreaseThroughOtherChangesReinsuranceAss xbrli:item debit duration false true 3131 ranceAssets emType ets xbrli:monetaryIt 31323131 ind-as IncreaseDecreaseInReinsuranceAssets ind-as_IncreaseDecreaseInReinsuranceAssets xbrli:item debit duration false true emType ind- DisclosureOfNatureAndExtentOfRisksArising nonnum:textBlo 3132 ind-as as_DisclosureOfNatureAndExtentOfRisksArisingFromInsu xbrli:item duration false true 3133 FromInsuranceContractsExplanatory ckItemType ranceContractsExplanatory ind- DescriptionOfObjectivesPoliciesAndProcesses as_DescriptionOfObjectivesPoliciesAndProcessesForMana xbrli:stringItemT 3133 ind-as ForManagingRisksArisingFromInsuranceContr xbrli:item duration false true 3134 actsAndMethodsUsedToManageThoseRisks gingRisksArisingFromInsuranceContractsAndMethodsUse ype dToManageThoseRisks170 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L nonnum:textBlo 3134 ind-as DisclosureOfInsuranceRiskExplanatory ind-as_DisclosureOfInsuranceRiskExplanatory xbrli:item duration false true 3135 ckItemType DisclosureOfSensitivityToInsuranceRiskExpla ind- nonnum:textBlo 3135 ind-as xbrli:item duration false true 3136 natory as_DisclosureOfSensitivityToInsuranceRiskExplanatory ckItemType xbrli:stringItemT 31373136 ind-as SensitivityAnalysisToInsuranceRisk ind-as_SensitivityAnalysisToInsuranceRisk xbrli:item duration false true ype ind- QualitativeInformationAboutSensitivityAndInf as_QualitativeInformationAboutSensitivityAndInformation xbrli:stringItemT 3137 ind-as ormationAboutThoseTermsAndConditionsOfI xbrli:item duration false true 3138 nsuranceContractsThatHaveMaterialEffect AboutThoseTermsAndConditionsOfInsuranceContractsTha ype tHaveMaterialEffect xbrli:stringItemT 3138 ind-as DescriptionOfConcentrationsOfInsuranceRisk ind-as_DescriptionOfConcentrationsOfInsuranceRisk xbrli:item duration false true 3139 ype ind- DisclosureOfActualClaimsComparedWithPrev nonnum:textBlo 3139 ind-as as_DisclosureOfActualClaimsComparedWithPreviousEsti xbrli:item duration false true 3140 iousEstimatesExplanatory ckItemType matesExplanatory ind- DisclosureOfCreditRiskOfInsuranceContracts nonnum:textBlo 3140 ind-as as_DisclosureOfCreditRiskOfInsuranceContractsExplanato xbrli:item duration false true 3141 Explanatory ckItemType ry ind- DisclosureOfLiquidityRiskOfInsuranceContrac nonnum:textBlo 3141 ind-as as_DisclosureOfLiquidityRiskOfInsuranceContractsExplan xbrli:item duration false true 3142 tsExplanatory ckItemType atory ind- DisclosureOfMarketRiskOfInsuranceContracts nonnum:textBlo 3142 ind-as as_DisclosureOfMarketRiskOfInsuranceContractsExplanat xbrli:item duration false true 3143 Explanatory ckItemType ory InformationAboutExposuresToMarketRiskArisind- xbrli:stringItemT 3143 ind-as ingFromEmbeddedDerivativesContainedInHos as_InformationAboutExposuresToMarketRiskArisingFrom xbrli:item duration false true 3144 tInsuranceContract EmbeddedDerivativesContainedInHostInsuranceContract ype DisclosureOfTypesOfInsuranceContractsExpla ind- nonnum:textBlo 3144 ind-as xbrli:item duration false true 3145 natory as_DisclosureOfTypesOfInsuranceContractsExplanatory ckItemType DisclosureOfTypesOfInsuranceContractsAbstr xbrli:stringItemT 3145 ind-as ind-as_DisclosureOfTypesOfInsuranceContractsAbstract xbrli:item duration true true 3146 act ype xbrli:stringItemT xbrldt:hyperc 3146 ind-as DisclosureOfTypesOfInsuranceContractsTable ind-as_DisclosureOfTypesOfInsuranceContractsTable duration true true 3147 ype ubeItem xbrli:stringItemT xbrldt:dimens 31483147 ind-as TypesOfInsuranceContractsAxis ind-as_TypesOfInsuranceContractsAxis duration true true ype ionItem nonnum:domainI 31493148 ind-as InsuranceContractsMember ind-as_InsuranceContractsMember xbrli:item duration true true temType nonnum:domainI 31503149 ind-as LifeInsuranceContractsMember ind-as_LifeInsuranceContractsMember xbrli:item duration true true temType nonnum:domainI 31513150 ind-as NonlifeInsuranceContractsMember ind-as_NonlifeInsuranceContractsMember xbrli:item duration true true temType DisclosureOfTypesOfInsuranceContractsLineIt xbrli:stringItemT 3151 ind-as ind-as_DisclosureOfTypesOfInsuranceContractsLineItems xbrli:item duration true true 3152 ems ype DisclosureOfNetGrossAndReinsurersShareFor ind- nonnum:textBlo 3152 ind-as AmountsArisingFromInsuranceContractsExpla as_DisclosureOfNetGrossAndReinsurersShareForAmounts xbrli:item duration false true 3153 natory ArisingFromInsuranceContractsExplanatory ckItemType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 171 A B C D E F G H I J K L DisclosureOfNetGrossAndReinsurersShareFor ind- xbrli:stringItemT 3153 ind-as AmountsArisingFromInsuranceContractsAbstr as_DisclosureOfNetGrossAndReinsurersShareForAmounts xbrli:item duration true true 3154 act ArisingFromInsuranceContractsAbstract ype ind- DisclosureOfNetGrossAndReinsurersShareFor xbrli:stringItemT xbrldt:hyperc 3154 ind-as as_DisclosureOfNetGrossAndReinsurersShareForAmounts duration true true 3155 AmountsArisingFromInsuranceContractsTable ArisingFromInsuranceContractsTable ype ubeItem xbrli:stringItemT xbrldt:dimens 3155 ind-as AmountsArisingFromInsuranceContractsAxis ind-as_AmountsArisingFromInsuranceContractsAxis duration true true 3156 ype ionItem NetAmountArisingFromInsuranceContractsMe nonnum:domainI 3156 ind-as ind-as_NetAmountArisingFromInsuranceContractsMember xbrli:item duration true true 3157 mber temType GrossAmountArisingFromInsuranceContracts ind- nonnum:domainI 3157 ind-as xbrli:item duration true true 3158 Member as_GrossAmountArisingFromInsuranceContractsMember temType ind- ReinsurersShareOfAmountArisingFromInsuran 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xbrli:item duration false true mType xbrli:stringItemT 31653164 ind-as DilutedEarningsPerShareAbstract ind-as_DilutedEarningsPerShareAbstract xbrli:item duration true true ype ind- DilutedEarningsLossPerShareFromContinuing num:perShareIte 3165 ind-as as_DilutedEarningsLossPerShareFromContinuingOperation xbrli:item duration false true 3166 Operations mType s ind- DilutedEarningsLossPerShareFromDiscontinu num:perShareIte 3166 ind-as as_DilutedEarningsLossPerShareFromDiscontinuedOperati xbrli:item duration false true 3167 edOperations mType ons num:perShareIte 31683167 ind-as DilutedEarningsLossPerShare ind-as_DilutedEarningsLossPerShare xbrli:item duration false true mType ind- ProfitLossAttributableToOrdinaryEquityHolde xbrli:stringItemT 3168 ind-as as_ProfitLossAttributableToOrdinaryEquityHoldersOfPare xbrli:item duration true true 3169 rsOfParentEntityAbstract ype ntEntityAbstract ind- ProfitLossFromContinuingOperationsAttributa xbrli:monetaryIt 3169 ind-as as_ProfitLossFromContinuingOperationsAttributableToOrd xbrli:item credit duration false true 3170 bleToOrdinaryEquityHoldersOfParentEntity emType inaryEquityHoldersOfParentEntity ind- ProfitLossFromDiscontinuedOperationsAttribu xbrli:monetaryIt 3170 ind-as as_ProfitLossFromDiscontinuedOperationsAttributableTo xbrli:item credit duration false true 3171 tableToOrdinaryEquityHoldersOfParentEntity emType OrdinaryEquityHoldersOfParentEntity ind- ProfitLossAttributableToOrdinaryEquityHolde xbrli:monetaryIt 3171 ind-as as_ProfitLossAttributableToOrdinaryEquityHoldersOfPare xbrli:item credit duration false true 3172 rsOfParentEntity emType ntEntity172 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ProfitLossFromContinuingOperationsAttributa ind- xbrli:monetaryIt 3172 ind-as bleToOrdinaryEquityHoldersOfParentEntityIn as_ProfitLossFromContinuingOperationsAttributableToOrd xbrli:item credit duration false true 3173 cludingDilutiveEffects 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as_ExplanationOfAdjustmentsOfNumeratorToCalculateBa xbrli:item duration false true 3178 culateBasicEarningsPerShare ype sicEarningsPerShare ind- ExplanationOfAdjustmentsOfNumeratorToCal xbrli:stringItemT 3178 ind-as as_ExplanationOfAdjustmentsOfNumeratorToCalculateDil xbrli:item duration false true 3179 culateDilutedEarningsPerShare ype utedEarningsPerShare ExplanationOfAdjustmentsBetweenDenominat ind- xbrli:stringItemT 3179 ind-as orsUsedToCalculateBasicAndDilutedEarnings as_ExplanationOfAdjustmentsBetweenDenominatorsUsed xbrli:item duration false true 3180 PerShare ToCalculateBasicAndDilutedEarningsPerShare ype ind- DilutiveEffectOfConvertibleInstrumentsOnNu xbrli:sharesItem 3180 ind-as as_DilutiveEffectOfConvertibleInstrumentsOnNumberOfO xbrli:item duration false true 3181 mberOfOrdinaryShares Type rdinaryShares ind- DilutiveEffectOfShareOptionsOnNumberOfOr xbrli:sharesItem 3181 ind-as as_DilutiveEffectOfShareOptionsOnNumberOfOrdinarySh xbrli:item duration false true 3182 dinaryShares Type ares ind- DisclosureOfInstrumentsWithPotentialFutureD as_DisclosureOfInstrumentsWithPotentialFutureDilutiveEf xbrli:stringItemT 3182 ind-as ilutiveEffectNotIncludedInCalculationOfDilute xbrli:item duration false true 3183 dEarningsPerShareExplanatory fectNotIncludedInCalculationOfDilutedEarningsPerShareE ype xplanatory DescriptionOfTransactionsAfterReportingPeri ind- xbrli:stringItemT 3183 ind-as odWithSignificantChangeInNumberOfOrdinar as_DescriptionOfTransactionsAfterReportingPeriodWithSi xbrli:item duration false true 3184 ySharesOutstanding gnificantChangeInNumberOfOrdinarySharesOutstanding ype ind- DescriptionOfTransactionsAfterReportingPeri as_DescriptionOfTransactionsAfterReportingPeriodWithSi xbrli:stringItemT 3184 ind-as odWithSignificantChangeInNumberOfPotentia xbrli:item duration false true 3185 lOrdinarySharesOutstanding gnificantChangeInNumberOfPotentialOrdinarySharesOutst ype anding xbrli:stringItemT 31863185 ind-as DescriptionOfFunctionalCurrency ind-as_DescriptionOfFunctionalCurrency xbrli:item duration false true ype ind- DescriptionOfReasonWhyPresentationCurrenc xbrli:stringItemT 3186 ind-as as_DescriptionOfReasonWhyPresentationCurrencyIsDiffer xbrli:item duration false true 3187 yIsDifferentFromFunctionalCurrency ype entFromFunctionalCurrency DescriptionOfReasonForChangeInFunctionalC ind- xbrli:stringItemT 3187 ind-as xbrli:item duration false true 3188 urrency as_DescriptionOfReasonForChangeInFunctionalCurrency ype DescriptionOfDateOfChangeInFunctionalCurr xbrli:stringItemT 3188 ind-as ind-as_DescriptionOfDateOfChangeInFunctionalCurrency xbrli:item duration false true 3189 ency ype ind- DescriptionOfCurrencyInWhichSupplementary xbrli:stringItemT 3189 ind-as as_DescriptionOfCurrencyInWhichSupplementaryInformat xbrli:item duration false true 3190 InformationIsDisplayed ype ionIsDisplayed[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 173 A B C D E F G H I J K L ind- MethodsOfTranslationUsedToDetermineSuppl xbrli:stringItemT 3190 ind-as as_MethodsOfTranslationUsedToDetermineSupplementary xbrli:item duration false true 3191 ementaryInformation ype Information ind- GainsLossesOnExchangeDifferencesOnTransl xbrli:monetaryIt 3191 ind-as as_GainsLossesOnExchangeDifferencesOnTranslationRec xbrli:item credit duration false true 3192 ationRecognisedInProfitOrLoss emType ognisedInProfitOrLoss xbrli:monetaryIt 31933192 ind-as NetForeignExchangeGain ind-as_NetForeignExchangeGain xbrli:item credit duration false true emType xbrli:monetaryIt 31943193 ind-as NetForeignExchangeLoss ind-as_NetForeignExchangeLoss xbrli:item debit duration false true emType xbrli:monetaryIt 3194 ind-as ReserveOfExchangeDifferencesOnTranslation ind-as_ReserveOfExchangeDifferencesOnTranslation xbrli:item credit instant false true 3195 emType xbrli:stringItemT 31963195 ind-as ForeignExchangeRatesAbstract ind-as_ForeignExchangeRatesAbstract xbrli:item duration true true ype xbrli:decimalIte 31973196 ind-as ClosingForeignExchangeRate ind-as_ClosingForeignExchangeRate xbrli:item instant false true mType xbrli:decimalIte 31983197 ind-as AverageForeignExchangeRate ind-as_AverageForeignExchangeRate xbrli:item duration false true mType ind- CashAndCashEquivalentsInSubsidiaryOrBusin xbrli:monetaryIt 3198 ind-as as_CashAndCashEquivalentsInSubsidiaryOrBusinessesAcq xbrli:item debit duration false true 3199 essesAcquiredOrDisposed2013 emType uiredOrDisposed2013 AssetsOtherThanCashOrCashEquivalentsInSu ind- xbrli:monetaryIt 3199 ind-as bsidiaryOrBusinessesAcquiredOrDisposed201 as_AssetsOtherThanCashOrCashEquivalentsInSubsidiaryO xbrli:item debit duration false true 3200 3 rBusinessesAcquiredOrDisposed2013 emType ind- LiabilitiesInSubsidiaryOrBusinessesAcquired xbrli:monetaryIt 3200 ind-as as_LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDispose xbrli:item credit duration false true 3201 OrDisposed2013 emType d2013 ind- CashAndCashEquivalentsIfDifferentFromBala xbrli:stringItemT 3201 ind-as as_CashAndCashEquivalentsIfDifferentFromBalanceSheet xbrli:item duration true true 3202 nceSheetAbstract ype Abstract ind- CashAndCashEquivalentsClassifiedAsPartOfD xbrli:monetaryIt 3202 ind-as as_CashAndCashEquivalentsClassifiedAsPartOfDisposalG xbrli:item debit instant false true 3203 isposalGroupHeldForSale emType roupHeldForSale ind- ExplanationOfInvestingAndFinancingTransacti xbrli:stringItemT 3203 ind-as as_ExplanationOfInvestingAndFinancingTransactionsNotR xbrli:item duration false true 3204 onsNotRequireUseOfCashOrCashEquivalents ype equireUseOfCashOrCashEquivalents DescriptionOfAcquisitionOfAssetsByAssumin ind- xbrli:stringItemT 3204 ind-as gDirectlyRelatedLiabilitiesOrMeansOfFinance as_DescriptionOfAcquisitionOfAssetsByAssumingDirectly xbrli:item duration false true 3205 Lease RelatedLiabilitiesOrMeansOfFinanceLease ype DescriptionOfAcquisitionOfAssetsByAssumin ind- xbrli:stringItemT 3205 ind-as gDirectlyRelatedLiabilitiesOrByMeansOfLeas as_DescriptionOfAcquisitionOfAssetsByAssumingDirectly xbrli:item duration false true 3206 ype e RelatedLiabilitiesOrByMeansOfLease ind- DescriptionOfAcquisitionOfEntityByMeansOf xbrli:stringItemT 3206 ind-as as_DescriptionOfAcquisitionOfEntityByMeansOfEquityIss xbrli:item duration false true 3207 EquityIssue ype ue DisclosureOfAdditionalInformationAboutUnd ind- nonnum:textBlo 3207 ind-as erstandingFinancialPositionsAndLiquidityOfE as_DisclosureOfAdditionalInformationAboutUnderstandin xbrli:item duration false true 3208 ntityExplanatory gFinancialPositionsAndLiquidityOfEntityExplanatory ckItemType ind- DisclosureOfTermsAndConditionsOfSharebas nonnum:textBlo 3208 ind-as as_DisclosureOfTermsAndConditionsOfSharebasedPayme xbrli:item duration false true 3209 edPaymentArrangementExplanatory ckItemType ntArrangementExplanatory ind- DisclosureOfTermsAndConditionsOfSharebas xbrli:stringItemT 3209 ind-as as_DisclosureOfTermsAndConditionsOfSharebasedPayme xbrli:item duration true true 3210 edPaymentArrangementAbstract ype ntArrangementAbstract174 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DisclosureOfTermsAndConditionsOfSharebas xbrli:stringItemT xbrldt:hyperc 3210 ind-as as_DisclosureOfTermsAndConditionsOfSharebasedPayme duration true true 3211 edPaymentArrangementTable ype ubeItem ntArrangementTable ind-as:ind- TypesOfSharebasedPaymentArrangementsAxi xbrli:stringItemT xbrldt:dimens as_SharebasedPa 3211 ind-as ind-as_TypesOfSharebasedPaymentArrangementsAxis duration true true s ype ionItem ymentArrangem 3212 entsDomain ind- DisclosureOfTermsAndConditionsOfSharebas xbrli:stringItemT 3212 ind-as as_DisclosureOfTermsAndConditionsOfSharebasedPayme xbrli:item duration true true 3213 edPaymentArrangementLineItems ype ntArrangementLineItems ind- ExplanationOfShareOptionsInSharebasedPaym xbrli:stringItemT 3213 ind-as as_ExplanationOfShareOptionsInSharebasedPaymentArran xbrli:item duration false true 3214 entArrangement ype gement ind- DescriptionOfVestingRequirementsForShareba xbrli:stringItemT 3214 ind-as as_DescriptionOfVestingRequirementsForSharebasedPaym xbrli:item duration false true 3215 sedPaymentArrangement ype entArrangement ind- DescriptionOfMaximumTermOfOptionsGrante xbrli:stringItemT 3215 ind-as as_DescriptionOfMaximumTermOfOptionsGrantedForShar xbrli:item duration false true 3216 dForSharebasedPaymentArrangement ype ebasedPaymentArrangement ind- DescriptionOfMethodOfSettlementForShareba xbrli:stringItemT 3216 ind-as as_DescriptionOfMethodOfSettlementForSharebasedPaym xbrli:item duration false true 3217 sedPaymentArrangement ype entArrangement DateOfGrantOfSharebasedPaymentArrangeme xbrli:dateItemTy 3217 ind-as ind-as_DateOfGrantOfSharebasedPaymentArrangement xbrli:item duration false true 3218 nt pe ind- NumberOfInstrumentsGrantedInSharebasedPa xbrli:decimalIte 3218 ind-as as_NumberOfInstrumentsGrantedInSharebasedPaymentArr xbrli:item duration false true 3219 ymentArrangement mType angement ind- 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NumberOfShareOptionsExpiredInSharebasedP xbrli:decimalIte 3224 ind-as as_NumberOfShareOptionsExpiredInSharebasedPaymentA xbrli:item duration false true 3225 aymentArrangement mType rrangement ind- NumberOfShareOptionsExercisableInSharebas xbrli:decimalIte 3225 ind-as as_NumberOfShareOptionsExercisableInSharebasedPayme xbrli:item instant false true 3226 edPaymentArrangement mType ntArrangement WeightedAverageExercisePriceOfShareOption ind- xbrli:monetaryIt 3226 ind-as sOutstandingInSharebasedPaymentArrangeme as_WeightedAverageExercisePriceOfShareOptionsOutstan xbrli:item instant false true 3227 nt dingInSharebasedPaymentArrangement emType ind- WeightedAverageExercisePriceOfShareOption xbrli:monetaryIt 3227 ind-as as_WeightedAverageExercisePriceOfShareOptionsGranted xbrli:item duration false true 3228 sGrantedInSharebasedPaymentArrangement emType InSharebasedPaymentArrangement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 175 A B C D E F G H I J K L ind- 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DisclosureOfNumberAndWeightedAverageRe ind- xbrli:stringItemT xbrldt:hyperc 3236 ind-as mainingContractualLifeOfOutstandingShareOpas_DisclosureOfNumberAndWeightedAverageRemainingC duration true true 3237 tionsTable ontractualLifeOfOutstandingShareOptionsTable ype ubeItem ind-as:ind- ind- as_RangesOfExe RangesOfExercisePricesForOutstandingShare xbrli:stringItemT xbrldt:dimens 3237 ind-as as_RangesOfExercisePricesForOutstandingShareOptionsA duration true true rcisePricesForO OptionsAxis ype ionItem xis utstandingShare 3238 OptionsDomain DisclosureOfNumberAndWeightedAverageRe ind- xbrli:stringItemT 3238 ind-as mainingContractualLifeOfOutstandingShareOpas_DisclosureOfNumberAndWeightedAverageRemainingC xbrli:item duration true true 3239 tionsLineItems ontractualLifeOfOutstandingShareOptionsLineItems ype ind- WeightedAverageRemainingContractualLifeOf xbrli:decimalIte 3239 ind-as as_WeightedAverageRemainingContractualLifeOfOutstand xbrli:item instant false true 3240 OutstandingShareOptions mType ingShareOptions DisclosureOfNumberAndWeightedAverageEx ind- nonnum:textBlo 3240 ind-as ercisePricesOfOtherEquityInstrumentsExplana as_DisclosureOfNumberAndWeightedAverageExercisePric xbrli:item duration false true 3241 tory esOfOtherEquityInstrumentsExplanatory ckItemType ind- NumberOfOtherEquityInstrumentsOutstanding xbrli:decimalIte 3241 ind-as as_NumberOfOtherEquityInstrumentsOutstandingInShareb xbrli:item instant false true 3242 InSharebasedPaymentArrangement mType asedPaymentArrangement NumberOfInstrumentsOtherEquityInstruments ind- xbrli:decimalIte 3242 ind-as xbrli:item duration false true 3243 Granted as_NumberOfInstrumentsOtherEquityInstrumentsGranted mType ind- NumberOfOtherEquityInstrumentsForfeitedInS xbrli:decimalIte 3243 ind-as as_NumberOfOtherEquityInstrumentsForfeitedInSharebase xbrli:item duration false true 3244 harebasedPaymentArrangement mType dPaymentArrangement176 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- NumberOfOtherEquityInstrumentsExercisedOr xbrli:decimalIte 3244 ind-as as_NumberOfOtherEquityInstrumentsExercisedOrVestedIn xbrli:item duration false true 3245 VestedInSharebasedPaymentArrangement mType SharebasedPaymentArrangement ind- NumberOfOtherEquityInstrumentsExpiredInSh xbrli:decimalIte 3245 ind-as as_NumberOfOtherEquityInstrumentsExpiredInSharebased xbrli:item duration false true 3246 arebasedPaymentArrangement mType PaymentArrangement ind- NumberOfOtherEquityInstrumentsExercisableI xbrli:decimalIte 3246 ind-as as_NumberOfOtherEquityInstrumentsExercisableInShareba xbrli:item instant false true 3247 nSharebasedPaymentArrangement mType sedPaymentArrangement WeightedAverageExercisePriceOfOtherEquity ind- xbrli:monetaryIt 3247 ind-as InstrumentsOutstandingInSharebasedPayment as_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item instant false true 3248 Arrangement ntsOutstandingInSharebasedPaymentArrangement emType WeightedAverageExercisePriceOfOtherEquity ind- xbrli:monetaryIt 3248 ind-as InstrumentsGrantedInSharebasedPaymentArra as_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item duration false true 3249 ngement ntsGrantedInSharebasedPaymentArrangement emType WeightedAverageExercisePriceOfOtherEquity ind- xbrli:monetaryIt 3249 ind-as InstrumentsForfeitedInSharebasedPaymentArr as_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item duration false true 3250 angement ntsForfeitedInSharebasedPaymentArrangement emType WeightedAverageExercisePriceOfOtherEquity ind- xbrli:monetaryIt 3250 ind-as InstrumentsExercisedOrVestedInSharebasedPa as_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item duration false true 3251 ymentArrangement ntsExercisedOrVestedInSharebasedPaymentArrangement emType WeightedAverageExercisePriceOfOtherEquity ind- xbrli:monetaryIt 3251 ind-as InstrumentsExpiredInSharebasedPaymentArra as_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item duration false true 3252 ngement ntsExpiredInSharebasedPaymentArrangement emType WeightedAverageExercisePriceOfOtherEquity ind- xbrli:monetaryIt 3252 ind-as InstrumentsExercisableInSharebasedPaymentAas_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item instant false true 3253 rrangement ntsExercisableInSharebasedPaymentArrangement emType ind- DeterminationOfFairValueOfGoodsOrServices as_DeterminationOfFairValueOfGoodsOrServicesReceivedxbrli:stringItemT 3253 ind-as ReceivedOrFairValueOfEquityInstrumentsGra xbrli:item duration false true 3254 ntedOnSharebasedPayments OrFairValueOfEquityInstrumentsGrantedOnSharebasedPayype ments ind- DisclosureOfIndirectMeasurementOfFairValue as_DisclosureOfIndirectMeasurementOfFairValueOfGoodsnonnum:textBlo 3254 ind-as OfGoodsOrServicesReceivedShareOptionsGra xbrli:item duration false true 3255 ntedDuringPeriodExplanatory OrServicesReceivedShareOptionsGrantedDuringPeriodExp ckItemType lanatory ind- WeightedAverageFairValueAtMeasurementDa xbrli:monetaryIt 3255 ind-as as_WeightedAverageFairValueAtMeasurementDateShareO xbrli:item credit instant false true 3256 teShareOptionsGranted emType ptionsGranted ind- InformationAboutHowFairValueWasMeasured xbrli:stringItemT 3256 ind-as as_InformationAboutHowFairValueWasMeasuredShareOpt xbrli:item duration false true 3257 ShareOptionsGranted ype ionsGranted DescriptionOfOptionPricingModelShareOptio ind- xbrli:stringItemT 3257 ind-as xbrli:item duration false true 3258 nsGranted as_DescriptionOfOptionPricingModelShareOptionsGrantedype ind- DescriptionOfInputsToOptionPricingModelSh xbrli:stringItemT 3258 ind-as as_DescriptionOfInputsToOptionPricingModelShareOption xbrli:item duration false true 3259 areOptionsGranted ype sGranted WeightedAverageSharePriceShareOptionsGran xbrli:monetaryIt 3259 ind-as ind-as_WeightedAverageSharePriceShareOptionsGranted xbrli:item duration false true 3260 ted emType xbrli:monetaryIt 32613260 ind-as ExercisePriceShareOptionsGranted ind-as_ExercisePriceShareOptionsGranted xbrli:item duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 177 A B C D E F G H I J K L DescriptionOfExpectedVolatilityShareOptions ind- num:percentItem 3261 ind-as xbrli:item duration false true 3262 Granted as_DescriptionOfExpectedVolatilityShareOptionsGranted Type xbrli:decimalIte 3262 ind-as DescriptionOfOptionLifeShareOptionsGranted ind-as_DescriptionOfOptionLifeShareOptionsGranted xbrli:item duration false true 3263 mType xbrli:monetaryIt 32643263 ind-as ExpectedDividendShareOptionsGranted ind-as_ExpectedDividendShareOptionsGranted xbrli:item duration false true emType ExpectedDividendAsPercentageShareOptions ind- num:percentItem 3264 ind-as xbrli:item duration false true 3265 Granted as_ExpectedDividendAsPercentageShareOptionsGranted Type ind- DescriptionOfRiskFreeInterestRateShareOptio num:percentItem 3265 ind-as as_DescriptionOfRiskFreeInterestRateShareOptionsGrante xbrli:item duration false true 3266 nsGranted Type d ind- DescriptionOfOtherInputsToOptionsPricingM xbrli:stringItemT 3266 ind-as as_DescriptionOfOtherInputsToOptionsPricingModelShare xbrli:item duration false true 3267 odelShareOptionsGranted ype OptionsGranted ind- DescriptionOfMethodUsedAndAssumptionsM as_DescriptionOfMethodUsedAndAssumptionsMadeToInc xbrli:stringItemT 3267 ind-as adeToIncorporateEffectsOfExpectedEarlyExer xbrli:item duration false true 3268 ciseShareOptionsGranted orporateEffectsOfExpectedEarlyExerciseShareOptionsGranype ted ind- InformationAboutHowExpectedVolatilityWas xbrli:stringItemT 3268 ind-as as_InformationAboutHowExpectedVolatilityWasDetermin xbrli:item duration false true 3269 DeterminedShareOptionsGranted ype edShareOptionsGranted InformationWhetherAndHowOtherFeaturesWeind- xbrli:stringItemT 3269 ind-as reIncorporatedIntoMeasurementOfFairValueS as_InformationWhetherAndHowOtherFeaturesWereIncorp xbrli:item duration false true 3270 hareOptionsGranted oratedIntoMeasurementOfFairValueShareOptionsGranted ype ind- 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ind- ExplanationOfModificationsModifiedSharebas xbrli:stringItemT 3277 ind-as as_ExplanationOfModificationsModifiedSharebasedPayme xbrli:item duration false true 3278 edPaymentArrangements ype ntArrangements178 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- IncrementalFairValueGrantedModifiedShareba xbrli:monetaryIt 3278 ind-as as_IncrementalFairValueGrantedModifiedSharebasedPaym xbrli:item duration false true 3279 sedPaymentArrangements emType entArrangements InformationOnHowIncrementalFairValueGrantind- xbrli:stringItemT 3279 ind-as edWasMeasuredModifiedSharebasedPayment as_InformationOnHowIncrementalFairValueGrantedWasM xbrli:item duration false true 3280 Arrangements easuredModifiedSharebasedPaymentArrangements ype ind- ExplanationOfDirectMeasurementOfFairValue xbrli:stringItemT 3280 ind-as as_ExplanationOfDirectMeasurementOfFairValueOfGoods xbrli:item duration false true 3281 OfGoodsOrServicesReceived ype OrServicesReceived ind- 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ind-as_DescriptionOfManagingLiquidityRiskExplanatory xbrli:item duration false true 3289 ory ckItemType LiabilitiesFromSharebasedPaymentTransactionind- xbrli:monetaryIt 3289 ind-as xbrli:item credit instant false true 3290 s2011 as_LiabilitiesFromSharebasedPaymentTransactions2011 emType ind- IntrinsicValueOfLiabilitiesFromSharebasedPa as_IntrinsicValueOfLiabilitiesFromSharebasedPaymentTra xbrli:monetaryIt 3290 ind-as ymentTransactionsForWhichCounterpartysRig xbrli:item credit instant false true 3291 htToCashOrOtherAssetsVested2011 nsactionsForWhichCounterpartysRightToCashOrOtherAss emType etsVested2011 ind- DescriptionOfAccountingPolicyForRecognitio nonnum:textBlo 3291 ind-as as_DescriptionOfAccountingPolicyForRecognitionOfReve xbrli:item duration false true 3292 nOfRevenueExplanatory ckItemType nueExplanatory FactorsUsedToIdentifyEntitysReportableSegm xbrli:stringItemT 3292 ind-as ind-as_FactorsUsedToIdentifyEntitysReportableSegments xbrli:item duration false true 3293 ents ype DescriptionOfJudgementsMadeByManagemen ind- xbrli:stringItemT 3293 ind-as tInApplyingAggregationCriteriaForOperatingS as_DescriptionOfJudgementsMadeByManagementInApplyi xbrli:item duration false true 3294 egments ngAggregationCriteriaForOperatingSegments ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 179 A B C D E F G H I J K L DescriptionOfTypesOfProductsAndServicesFr ind- xbrli:stringItemT 3294 ind-as omWhichEachReportableSegmentDerivesItsReas_DescriptionOfTypesOfProductsAndServicesFromWhich xbrli:item duration false true 3295 venues EachReportableSegmentDerivesItsRevenues ype DescriptionOfSourcesOfRevenueForAllOtherSind- xbrli:stringItemT 3295 ind-as xbrli:item duration false true 3296 egments as_DescriptionOfSourcesOfRevenueForAllOtherSegments ype ind- DescriptionOfBasisOfAccountingForTransacti xbrli:stringItemT 3296 ind-as as_DescriptionOfBasisOfAccountingForTransactionsBetwe xbrli:item duration false true 3297 onsBetweenReportableSegments ype enReportableSegments 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ngUnderInsuranceContracts DisclosureOfSegmentsMajorCustomersExplan nonnum:textBlo 3322 ind-as ind-as_DisclosureOfSegmentsMajorCustomersExplanatory xbrli:item duration false true 3323 atory ckItemType xbrli:stringItemT 33243323 ind-as DisclosureOfMajorCustomersAbstract ind-as_DisclosureOfMajorCustomersAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 33253324 ind-as DisclosureOfMajorCustomersTable ind-as_DisclosureOfMajorCustomersTable duration true true ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens 3325 ind-as MajorCustomersAxis ind-as_MajorCustomersAxis duration true true as_MajorCustom 3326 ype ionItem ersDomain xbrli:stringItemT 33273326 ind-as DisclosureOfMajorCustomersLineItems ind-as_DisclosureOfMajorCustomersLineItems xbrli:item duration true true ype num:percentItem 33283327 ind-as PercentageOfEntitysRevenue ind-as_PercentageOfEntitysRevenue xbrli:item duration false true Type xbrli:stringItemT 33293328 ind-as InformationAboutMajorCustomers ind-as_InformationAboutMajorCustomers xbrli:item duration false true ype ind- BasisForAttributingRevenuesFromExternalCus xbrli:stringItemT 3329 ind-as as_BasisForAttributingRevenuesFromExternalCustomersT xbrli:item duration false true 3330 tomersToIndividualCountries ype oIndividualCountries ind- ExplanationOfInterestRevenueReportedNetOfI xbrli:stringItemT 3330 ind-as as_ExplanationOfInterestRevenueReportedNetOfInterestEx xbrli:item duration false true 3331 nterestExpense ype pense ind- ExplanationOfNecessaryInformationNotAvaila xbrli:stringItemT 3331 ind-as as_ExplanationOfNecessaryInformationNotAvailableAndD xbrli:item duration false true 3332 bleAndDevelopmentCostExcessive ype evelopmentCostExcessive nonnum:textBlo 3332 ind-as DisclosureOfDefinedBenefitPlansExplanatory ind-as_DisclosureOfDefinedBenefitPlansExplanatory xbrli:item duration false true 3333 ckItemType nonnum:domainI 33343333 ind-as StateDefinedBenefitPlansMember ind-as_StateDefinedBenefitPlansMember xbrli:item duration 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ChangesInNetDefinedBenefitLiabilityAssetsA ind- xbrli:stringItemT 3372 ind-as xbrli:item duration true true 3373 bstract as_ChangesInNetDefinedBenefitLiabilityAssetsAbstract ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 183 A B C D E F G H I J K L CurrentServiceCostNetDefinedBenefitLiabilityind- xbrli:monetaryIt 3373 ind-as xbrli:item credit duration false true 3374 Assets as_CurrentServiceCostNetDefinedBenefitLiabilityAssets emType ind- InterestExpenseIncomeNetDefinedBenefitLiab xbrli:monetaryIt 3374 ind-as as_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset xbrli:item credit duration false true 3375 ilityAssets emType s ind- GainLossOnRemeasurementOfNetDefinedBen xbrli:stringItemT 3375 ind-as as_GainLossOnRemeasurementOfNetDefinedBenefitLiabil xbrli:item duration true true 3376 efitLiabilityAssetsAbstract ype ityAssetsAbstract ReturnOnPlanAssetsNetDefinedBenefitLiabilit ind- xbrli:monetaryIt 3376 ind-as xbrli:item debit duration false true 3377 yAssets 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false true 3381 efitLiabilityAssets emType ityAssets PastServiceCostAndGainsLossesArisingFromSind- xbrli:stringItemT 3381 ind-as ettlementsNetDefinedBenefitLiabilityAssetsAbas_PastServiceCostAndGainsLossesArisingFromSettlement xbrli:item duration true true 3382 stract sNetDefinedBenefitLiabilityAssetsAbstract ype PastServiceCostNetDefinedBenefitLiabilityAs xbrli:monetaryIt 3382 ind-as ind-as_PastServiceCostNetDefinedBenefitLiabilityAssets xbrli:item credit duration false true 3383 sets emType ind- GainsLossesArisingFromSettlementsNetDefine xbrli:monetaryIt 3383 ind-as as_GainsLossesArisingFromSettlementsNetDefinedBenefit xbrli:item debit duration false true 3384 dBenefitLiabilityAssets emType LiabilityAssets ind- PastServiceCostAndGainsLossesArisingFromS xbrli:monetaryIt 3384 ind-as as_PastServiceCostAndGainsLossesArisingFromSettlement xbrli:item credit duration false true 3385 ettlementsNetDefinedBenefitLiabilityAssets emType sNetDefinedBenefitLiabilityAssets ind- IncreaseDecreaseThroughChangesInForeignEx xbrli:monetaryIt 3385 ind-as as_IncreaseDecreaseThroughChangesInForeignExchangeR xbrli:item credit duration false true 3386 changeRatesNetDefinedBenefitLiabilityAssets emType atesNetDefinedBenefitLiabilityAssets ind- ContributionsToPlanNetDefinedBenefitLiabilit xbrli:stringItemT 3386 ind-as as_ContributionsToPlanNetDefinedBenefitLiabilityAssets xbrli:item duration true true 3387 yAssetsAbstract ype Abstract ind- ContributionsToPlanByEmployerNetDefinedB xbrli:monetaryIt 3387 ind-as as_ContributionsToPlanByEmployerNetDefinedBenefitLia xbrli:item debit duration false true 3388 enefitLiabilityAssets emType bilityAssets ind- ContributionsToPlanByPlanParticipantsNetDe xbrli:monetaryIt 3388 ind-as as_ContributionsToPlanByPlanParticipantsNetDefinedBen xbrli:item debit duration false true 3389 finedBenefitLiabilityAssets emType efitLiabilityAssets ContributionsToPlanNetDefinedBenefitLiabilitind- xbrli:monetaryIt 3389 ind-as xbrli:item debit duration false true 3390 yAssets as_ContributionsToPlanNetDefinedBenefitLiabilityAssets emType PaymentsFromPlanNetDefinedBenefitLiability ind- xbrli:monetaryIt 3390 ind-as xbrli:item debit duration false true 3391 Assets as_PaymentsFromPlanNetDefinedBenefitLiabilityAssets emType184 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- PaymentsInRespectOfSettlementsNetDefinedB xbrli:monetaryIt 3391 ind-as as_PaymentsInRespectOfSettlementsNetDefinedBenefitLia xbrli:item debit duration false true 3392 enefitLiabilityAssets emType bilityAssets IncreaseDecreaseThroughBusinessCombinatio ind- xbrli:monetaryIt 3392 ind-as nsAndDisposalsNetDefinedBenefitLiabilityAs as_IncreaseDecreaseThroughBusinessCombinationsAndDis xbrli:item credit duration false true 3393 sets posalsNetDefinedBenefitLiabilityAssets emType ind- IncreaseDecreaseThroughOtherChangesNetDe xbrli:monetaryIt 3393 ind-as as_IncreaseDecreaseThroughOtherChangesNetDefinedBen xbrli:item credit duration false true 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duration true true ype ionItem nonnum:domainI 34123411 ind-as AllLevelsOfFairValueHierarchyMember ind-as_AllLevelsOfFairValueHierarchyMember xbrli:item duration true true temType nonnum:domainI 34133412 ind-as Level1OfFairValueHierarchyMember ind-as_Level1OfFairValueHierarchyMember xbrli:item duration true true temType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 185 A B C D E F G H I J K L nonnum:domainI 34143413 ind-as Level2And3OfFairValueHierarchyMember ind-as_Level2And3OfFairValueHierarchyMember xbrli:item duration true true temType xbrli:stringItemT 3414 ind-as DisclosureOfFairValueOfPlanAssetsLineItems ind-as_DisclosureOfFairValueOfPlanAssetsLineItems xbrli:item duration true true 3415 ype ind- CashAndCashEquivalentsAmountContributed xbrli:monetaryIt 3415 ind-as as_CashAndCashEquivalentsAmountContributedToFairVal xbrli:item debit instant false true 3416 ToFairValueOfPlanAssets emType ueOfPlanAssets ind- DerivativesAmountContributedToFairValueOf xbrli:monetaryIt 3416 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inessCombinationsAfterReportingPeriodBefor xbrli:item duration false true 3444 eStatementsAuthorisedForIssue mbinationsAfterReportingPeriodBeforeStatementsAuthoris ype edForIssue ind- ExplanationOfFinancialEffectOfAdjustmentsR xbrli:stringItemT 3444 ind-as as_ExplanationOfFinancialEffectOfAdjustmentsRelatedTo xbrli:item duration false true 3445 elatedToBusinessCombinations ype BusinessCombinations ind- AdditionalInformationAboutNatureAndFinanci xbrli:stringItemT 3445 ind-as as_AdditionalInformationAboutNatureAndFinancialEffect xbrli:item duration false true 3446 alEffectOfBusinessCombination ype OfBusinessCombination ind- DisclosureOfDetailedInformationAboutBusine nonnum:textBlo 3446 ind-as as_DisclosureOfDetailedInformationAboutBusinessCombi xbrli:item duration false true 3447 ssCombinationsExplanatory ckItemType nationsExplanatory xbrli:stringItemT 3447 ind-as DisclosureOfBusinessCombinationsAbstract ind-as_DisclosureOfBusinessCombinationsAbstract xbrli:item duration true true 3448 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as_AdditionalDisclosuresForAmountsRecognisedAsOfAcq xbrli:stringItemT 3482 ind-as AsOfAcquisitionDateForEachMajorClassOfAs xbrli:item duration true true 3483 setsAcquiredAndLiabilitiesAssumedAbstract uisitionDateForEachMajorClassOfAssetsAcquiredAndLiab ype ilitiesAssumedAbstract NoncurrentAssetsRecognisedAsOfAcquisition xbrli:monetaryIt 3483 ind-as ind-as_NoncurrentAssetsRecognisedAsOfAcquisitionDate xbrli:item debit instant false true 3484 Date emType CurrentAssetsRecognisedAsOfAcquisitionDat xbrli:monetaryIt 3484 ind-as ind-as_CurrentAssetsRecognisedAsOfAcquisitionDate xbrli:item debit instant false true 3485 e emType NoncurrentLiabilitiesRecognisedAsOfAcquisit ind- xbrli:monetaryIt 3485 ind-as xbrli:item credit instant false true 3486 ionDate as_NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 189 A B C D E F G H I J K L CurrentLiabilitiesRecognisedAsOfAcquisition xbrli:monetaryIt 3486 ind-as ind-as_CurrentLiabilitiesRecognisedAsOfAcquisitionDate xbrli:item credit instant false true 3487 Date emType ind- TradeAndOtherPayablesRecognisedAsOfAcqu xbrli:monetaryIt 3487 ind-as as_TradeAndOtherPayablesRecognisedAsOfAcquisitionDa xbrli:item credit instant false true 3488 isitionDate emType te DeferredTaxAssetsRecognisedAsOfAcquisitio xbrli:monetaryIt 3488 ind-as ind-as_DeferredTaxAssetsRecognisedAsOfAcquisitionDate xbrli:item debit instant false true 3489 nDate emType DeferredTaxLiabilitiesRecognisedAsOfAcquis ind- xbrli:monetaryIt 3489 ind-as xbrli:item credit instant false true 3490 itionDate as_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate emType xbrli:monetaryIt 34913490 ind-as BorrowingsRecognisedAsOfAcquisitionDate ind-as_BorrowingsRecognisedAsOfAcquisitionDate xbrli:item credit instant false true emType DeferredIncomeRecognisedAsOfAcquisitionD xbrli:monetaryIt 3491 ind-as ind-as_DeferredIncomeRecognisedAsOfAcquisitionDate xbrli:item credit instant false true 3492 ate emType ind- CashAndCashEquivalentsRecognisedAsOfAcq xbrli:monetaryIt 3492 ind-as as_CashAndCashEquivalentsRecognisedAsOfAcquisitionD xbrli:item debit instant false true 3493 uisitionDate emType ate xbrli:monetaryIt 3493 ind-as GoodwillExpectedDeductibleForTaxPurposes ind-as_GoodwillExpectedDeductibleForTaxPurposes xbrli:item debit instant false true 3494 emType xbrli:monetaryIt 3494 ind-as GainRecognisedInBargainPurchaseTransactionind-as_GainRecognisedInBargainPurchaseTransaction xbrli:item credit duration false true 3495 emType AmountOfAnyGainDirectlyRecognisedInEquit xbrli:monetaryIt 3495 ind-as ind-as_AmountOfAnyGainDirectlyRecognisedInEquity xbrli:item credit duration false true 3496 y emType ind- DescriptionOfReasonsWhyTransactionResulte xbrli:stringItemT 3496 ind-as as_DescriptionOfReasonsWhyTransactionResultedInGainI xbrli:item duration false true 3497 dInGainInBargainPurchase ype nBargainPurchase ind- NoncontrollingInterestInAcquireeRecognisedA xbrli:monetaryIt 3497 ind-as as_NoncontrollingInterestInAcquireeRecognisedAtAcquisit xbrli:item credit instant false true 3498 tAcquisitionDate emType ionDate DescriptionOfMeasurementBasisForNoncontr ind- xbrli:stringItemT 3498 ind-as ollingInterestInAcquireeRecognisedAtAcquisit as_DescriptionOfMeasurementBasisForNoncontrollingInte xbrli:item duration false true 3499 ionDate restInAcquireeRecognisedAtAcquisitionDate ype ind- DescriptionOfValuationTechniquesAndKeyM as_DescriptionOfValuationTechniquesAndKeyModelInput xbrli:stringItemT 3499 ind-as odelInputsUsedForDeterminingNoncontrolling xbrli:item duration false true 3500 InterestInAnAcquireeMeasuredAtFairValue sUsedForDeterminingNoncontrollingInterestInAnAcquiree ype MeasuredAtFairValue AcquisitiondateFairValueOfEquityInterestInA ind- xbrli:monetaryIt 3500 ind-as cquireeHeldByAcquirerImmediatelyBeforeAcqas_AcquisitiondateFairValueOfEquityInterestInAcquireeHe xbrli:item credit instant false true 3501 uisitionDate ldByAcquirerImmediatelyBeforeAcquisitionDate emType ind- GainLossRecognisedAsResultOfRemeasuring as_GainLossRecognisedAsResultOfRemeasuringToFairValxbrli:monetaryIt 3501 ind-as ToFairValueEquityInterestInAcquireeHeldBy xbrli:item credit duration false true 3502 AcquirerBeforeBusinessCombination ueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessemType Combination xbrli:monetaryIt 35033502 ind-as RevenueOfAcquiree ind-as_RevenueOfAcquiree xbrli:item credit duration false true emType xbrli:monetaryIt 35043503 ind-as ProfitLossOfAcquiree ind-as_ProfitLossOfAcquiree xbrli:item credit duration false true emType xbrli:monetaryIt 35053504 ind-as RevenueOfCombinedEntity ind-as_RevenueOfCombinedEntity xbrli:item credit duration false true emType190 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 35063505 ind-as ProfitLossOfCombinedEntity ind-as_ProfitLossOfCombinedEntity xbrli:item credit duration false true emType DisclosureOfFactAndExplanationWhyDisclos ind- xbrli:stringItemT 3506 ind-as 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DisclosureOfReconciliationOfChangesInGood nonnum:textBlo 3517 ind-as as_DisclosureOfReconciliationOfChangesInGoodwillExpla xbrli:item duration false true 3518 willExplanatory ckItemType natory nonnum:domainI 35193518 ind-as AccumulatedImpairmentMember ind-as_AccumulatedImpairmentMember xbrli:item duration true true temType ind- DisclosureOfReconciliationOfChangesInGood xbrli:stringItemT 3519 ind-as as_DisclosureOfReconciliationOfChangesInGoodwillLineIt xbrli:item duration true true 3520 willLineItems ype ems xbrli:stringItemT 35213520 ind-as ReconciliationOfChangesInGoodwillAbstract ind-as_ReconciliationOfChangesInGoodwillAbstract xbrli:item duration true true ype xbrli:stringItemT 35223521 ind-as ChangesInGoodwillAbstract ind-as_ChangesInGoodwillAbstract xbrli:item duration true true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 191 A B C D E F G H I J K L SubsequentRecognitionOfDeferredTaxAssetsGind- xbrli:monetaryIt 3522 ind-as xbrli:item credit duration false true 3523 oodwill as_SubsequentRecognitionOfDeferredTaxAssetsGoodwill emType ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:monetaryIt 3523 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesG xbrli:item debit duration false true 3524 hangesGoodwill emType oodwill xbrli:monetaryIt 35253524 ind-as ChangesInGoodwill ind-as_ChangesInGoodwill xbrli:item duration false true emType ind- DisclosureOfTransactionsRecognisedSeparatel as_DisclosureOfTransactionsRecognisedSeparatelyFromAcnonnum:textBlo 3525 ind-as yFromAcquisitionOfAssetsAndAssumptionOf xbrli:item duration false true 3526 LiabilitiesInBusinessCombinationExplanatory quisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessC ckItemType ombinationExplanatory ind- DisclosureOfTransactionsRecognisedSeparatel as_DisclosureOfTransactionsRecognisedSeparatelyFromAcxbrli:stringItemT 3526 ind-as yFromAcquisitionOfAssetsAndAssumptionOf xbrli:item duration true true 3527 LiabilitiesInBusinessCombinationAbstract 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LiabilitiesInBusinessCombinationLineItems quisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessC ype ombinationLineItems ind- ExplanationOfTransactionsRecognisedSeparat as_ExplanationOfTransactionsRecognisedSeparatelyFrom xbrli:stringItemT 3530 ind-as elyFromAcquisitionOfAssetsAndAssumptionO xbrli:item duration false true 3531 fLiabilitiesInBusinessCombination AcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusines ype sCombination DescriptionOfAccountingForTransactionReco ind- gnisedSeparatelyFromAcquisitionOfAssetsAndas_DescriptionOfAccountingForTransactionRecognisedSepxbrli:stringItemT 3531 ind-as xbrli:item duration false true AssumptionOfLiabilitiesInBusinessCombinatioaratelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiype 3532 n esInBusinessCombination ind- AmountsRecognisedForTransactionRecognise as_AmountsRecognisedForTransactionRecognisedSeparate xbrli:monetaryIt 3532 ind-as dSeparatelyFromAcquisitionOfAssetsAndAssu xbrli:item duration false true 3533 mptionOfLiabilitiesInBusinessCombination lyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesIn emType BusinessCombination ind- AcquisitionrelatedCostsForTransactionRecogn as_AcquisitionrelatedCostsForTransactionRecognisedSeparxbrli:monetaryIt 3533 ind-as isedSeparatelyFromAcquisitionOfAssetsAndA xbrli:item debit duration false true atelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesemType 3534 ssumptionOfLiabilitiesInBusinessCombination InBusinessCombination AcquisitionrelatedCostsRecognisedAsExpense ind- ForTransactionRecognisedSeparatelyFromAcq as_AcquisitionrelatedCostsRecognisedAsExpenseForTrans xbrli:monetaryIt 3534 ind-as xbrli:item debit duration false true uisitionOfAssetsAndAssumptionOfLiabilitiesI actionRecognisedSeparatelyFromAcquisitionOfAssetsAnd emType 3535 nBusinessCombination AssumptionOfLiabilitiesInBusinessCombination IssueCostsNotRecognisedAsExpenseForTrans ind- actionRecognisedSeparatelyFromAcquisitionO as_IssueCostsNotRecognisedAsExpenseForTransactionRec xbrli:monetaryIt 3535 ind-as xbrli:item debit duration false true fAssetsAndAssumptionOfLiabilitiesInBusinessognisedSeparatelyFromAcquisitionOfAssetsAndAssumptio emType 3536 Combination nOfLiabilitiesInBusinessCombination192 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DescriptionOfLineItemsInFinancialStatements as_DescriptionOfLineItemsInFinancialStatementsForAmou ForAmountsRecognisedForTransactionRecogn xbrli:stringItemT 3536 ind-as ntsRecognisedForTransactionRecognisedSeparatelyFromA xbrli:item duration false true isedSeparatelyFromAcquisitionOfAssetsAndA ype 3537 ssumptionOfLiabilitiesInBusinessCombination cquisitionOfAssetsAndAssumptionOfLiabilitiesInBusiness Combination DescriptionOfLineItemsForAcquisitionRelated ind- CostsRecognisedAsExpenseForTransactionRe as_DescriptionOfLineItemsForAcquisitionRelatedCostsRec xbrli:stringItemT 3537 ind-as cognisedSeparatelyFromAcquisitionOfAssetsAognisedAsExpenseForTransactionRecognisedSeparatelyFro xbrli:item duration false true ype ndAssumptionOfLiabilitiesInBusinessCombinamAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusin 3538 tion essCombination MethodUsedToDetermineSettlementAmountF ind- orPreexistingRelationshipForTransactionReco as_MethodUsedToDetermineSettlementAmountForPreexist xbrli:stringItemT 3538 ind-as gnisedSeparatelyFromAcquisitionOfAssetsAndingRelationshipForTransactionRecognisedSeparatelyFrom xbrli:item duration false true ype AssumptionOfLiabilitiesInBusinessCombinatioAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusines 3539 n sCombination DescriptionOfHowIssueCostsNotRecognisedA ind- sExpenseWereRecognisedForTransactionReco as_DescriptionOfHowIssueCostsNotRecognisedAsExpense xbrli:stringItemT 3539 ind-as gnisedSeparatelyFromAcquisitionOfAssetsAndWereRecognisedForTransactionRecognisedSeparatelyFrom xbrli:item duration false true ype AssumptionOfLiabilitiesInBusinessCombinatioAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusines 3540 n sCombination nonnum:textBlo 3540 ind-as DisclosureOfAcquiredReceivablesExplanatory ind-as_DisclosureOfAcquiredReceivablesExplanatory xbrli:item duration false true 3541 ckItemType xbrli:stringItemT 35423541 ind-as DisclosureOfAcquiredReceivablesAbstract ind-as_DisclosureOfAcquiredReceivablesAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 35433542 ind-as DisclosureOfAcquiredReceivablesTable ind-as_DisclosureOfAcquiredReceivablesTable duration true true ype ubeItem xbrli:stringItemT xbrldt:dimens 35443543 ind-as ClassesOfAcquiredReceivablesAxis ind-as_ClassesOfAcquiredReceivablesAxis duration true true ype ionItem nonnum:domainI 35453544 ind-as ClassesOfAcquiredReceivablesMember ind-as_ClassesOfAcquiredReceivablesMember xbrli:item duration true true temType LoansAcquiredInBusinessCombinationMembe nonnum:domainI 3545 ind-as ind-as_LoansAcquiredInBusinessCombinationMember xbrli:item duration true true 3546 r temType ind- DirectFinanceLeasesAcquiredInBusinessComb nonnum:domainI 3546 ind-as as_DirectFinanceLeasesAcquiredInBusinessCombinationM xbrli:item duration true true 3547 inationMember temType ember xbrli:stringItemT 35483547 ind-as DisclosureOfAcquiredReceivablesLineItems ind-as_DisclosureOfAcquiredReceivablesLineItems xbrli:item duration true true ype xbrli:monetaryIt 35493548 ind-as FairValueOfAcquiredReceivables ind-as_FairValueOfAcquiredReceivables xbrli:item debit instant false true emType ind- GrossContractualAmountsReceivableForAcqui xbrli:monetaryIt 3549 ind-as as_GrossContractualAmountsReceivableForAcquiredRecei xbrli:item debit instant false true 3550 redReceivables emType vables BestEstimateAtAcquisitionDateOfContractual ind- xbrli:monetaryIt 3550 ind-as CashFlowsNotExpectedToBeCollectedForAcq as_BestEstimateAtAcquisitionDateOfContractualCashFlow xbrli:item debit instant false true 3551 uiredReceivables sNotExpectedToBeCollectedForAcquiredReceivables emType ind- DisclosureOfContingentLiabilitiesInBusinessC nonnum:textBlo 3551 ind-as as_DisclosureOfContingentLiabilitiesInBusinessCombinati xbrli:item duration false true 3552 ombinationExplanatory ckItemType onExplanatory ind- DisclosureOfContingentLiabilitiesInBusinessC xbrli:stringItemT 3552 ind-as as_DisclosureOfContingentLiabilitiesInBusinessCombinati xbrli:item duration true true 3553 ombinationAbstract ype onAbstract[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 193 A B C D E F G H I J K L ind- DisclosureOfContingentLiabilitiesInBusinessC xbrli:stringItemT xbrldt:hyperc 3553 ind-as as_DisclosureOfContingentLiabilitiesInBusinessCombinati duration true true 3554 ombinationTable ype ubeItem onTable ind- DisclosureOfContingentLiabilitiesInBusinessC xbrli:stringItemT 3554 ind-as as_DisclosureOfContingentLiabilitiesInBusinessCombinati xbrli:item duration true true 3555 ombinationLineItems ype onLineItems ind- DescriptionOfNatureOfObligationContingentL xbrli:stringItemT 3555 ind-as as_DescriptionOfNatureOfObligationContingentLiabilitiesI xbrli:item duration false true 3556 iabilitiesInBusinessCombination ype nBusinessCombination ind- DescriptionOfExpectedTimingOfOutflowsCon xbrli:stringItemT 3556 ind-as as_DescriptionOfExpectedTimingOfOutflowsContingentLi xbrli:item duration false true 3557 tingentLiabilitiesInBusinessCombination ype abilitiesInBusinessCombination IndicationOfUncertaintiesOfAmountOrTiming ind- xbrli:stringItemT 3557 ind-as OfOutflowsContingentLiabilitiesInBusinessCo as_IndicationOfUncertaintiesOfAmountOrTimingOfOutflo xbrli:item duration false true 3558 mbination wsContingentLiabilitiesInBusinessCombination ype DescriptionOfMajorAssumptionsMadeConcer ind- xbrli:stringItemT 3558 ind-as ningFutureEventsContingentLiabilitiesInBusin as_DescriptionOfMajorAssumptionsMadeConcerningFutur xbrli:item duration false true 3559 essCombination eEventsContingentLiabilitiesInBusinessCombination ype ind- ExpectedReimbursementContingentLiabilitiesI xbrli:monetaryIt 3559 ind-as as_ExpectedReimbursementContingentLiabilitiesInBusines xbrli:item debit instant false true 3560 nBusinessCombination emType sCombination ind- AssetsRecognisedForExpectedReimbursement xbrli:monetaryIt 3560 ind-as as_AssetsRecognisedForExpectedReimbursementContinge xbrli:item debit instant false true 3561 ContingentLiabilitiesInBusinessCombination emType ntLiabilitiesInBusinessCombination ind- ExplanationOfEstimatedFinancialEffectContin xbrli:stringItemT 3561 ind-as as_ExplanationOfEstimatedFinancialEffectContingentLiabi xbrli:item duration false true 3562 gentLiabilitiesInBusinessCombination ype litiesInBusinessCombination ind- EstimatedFinancialEffectContingentLiabilitiesI xbrli:monetaryIt 3562 ind-as as_EstimatedFinancialEffectContingentLiabilitiesInBusines xbrli:item instant false true 3563 nBusinessCombination emType sCombination ind- ExplanationOfPossibilityOfReimbursementCo xbrli:stringItemT 3563 ind-as as_ExplanationOfPossibilityOfReimbursementContingentL xbrli:item duration false true 3564 ntingentLiabilitiesInBusinessCombination 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ind- AddressWhereConsolidatedFinancialStatement xbrli:stringItemT 3584 ind-as as_AddressWhereConsolidatedFinancialStatementsAreObt xbrli:item duration false true 3585 sAreObtainable ype ainable ind- DisclosureOfSignificantInvestmentsInSubsidia xbrli:stringItemT 3585 ind-as as_DisclosureOfSignificantInvestmentsInSubsidiariesAbstr xbrli:item duration true true 3586 riesAbstract ype act DisclosureOfSignificantInvestmentsInSubsidia ind- xbrli:stringItemT xbrldt:hyperc 3586 ind-as duration true true 3587 riesTable as_DisclosureOfSignificantInvestmentsInSubsidiariesTable ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_SignificantIn 3587 ind-as SignificantInvestmentsInSubsidiariesAxis ind-as_SignificantInvestmentsInSubsidiariesAxis duration true true ype ionItem vestmentsInSubs 3588 idiariesDomain[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 195 A B C D E F G H I J K L ind- DisclosureOfSignificantInvestmentsInSubsidia xbrli:stringItemT 3588 ind-as 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as_ProportionOfVotingRightsHeldByNoncontrollingInteres xbrli:item duration false true 3625 ngInterests Type ts ProfitLossAttributableToNoncontrollingInteres xbrli:monetaryIt 3625 ind-as ind-as_ProfitLossAttributableToNoncontrollingInterests xbrli:item credit duration false true 3626 ts emType xbrli:monetaryIt 36273626 ind-as DividendsPaidToNoncontrollingInterests ind-as_DividendsPaidToNoncontrollingInterests xbrli:item credit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 197 A B C D E F G H I J K L DescriptionOfSignificantRestrictionsOnEntitysind- xbrli:stringItemT 3627 ind-as AbilityToAccessOrUseAssetsAndSettleLiabilit as_DescriptionOfSignificantRestrictionsOnEntitysAbilityT xbrli:item duration false true 3628 iesOfGroup oAccessOrUseAssetsAndSettleLiabilitiesOfGroup ype DescriptionOfNatureAndExtentToWhichProte ind- ctiveRightsOfNoncontrollingInterestsCanSigni as_DescriptionOfNatureAndExtentToWhichProtectiveRigh xbrli:stringItemT 3628 ind-as 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xbrli:monetaryIt 38103809 ind-as ReimbursementRightsAtFairValue ind-as_ReimbursementRightsAtFairValue xbrli:item debit instant false true emType ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 3810 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesReim xbrli:item debit duration false true 3811 ncesReimbursementRightsAtFairValue emType bursementRightsAtFairValue ind- DecreaseThroughBenefitsPaidReimbursement xbrli:monetaryIt 3811 ind-as as_DecreaseThroughBenefitsPaidReimbursementRightsAtF xbrli:item credit duration false true 3812 RightsAtFairValue emType airValue xbrli:monetaryIt 38133812 ind-as ChangesInReimbursementRightsAtFairValue ind-as_ChangesInReimbursementRightsAtFairValue xbrli:item debit duration false true emType ind- EquityInstrumentsAmountContributedToFairV xbrli:monetaryIt 3813 ind-as as_EquityInstrumentsAmountContributedToFairValueOfPl xbrli:item debit instant false true 3814 alueOfPlanAssets emType anAssets ind- DebtInstrumentsAmountContributedToFairVal xbrli:monetaryIt 3814 ind-as as_DebtInstrumentsAmountContributedToFairValueOfPlan xbrli:item debit instant false true 3815 ueOfPlanAssets emType Assets PropertyAmountContributedToFairValueOfPlaind- xbrli:monetaryIt 3815 ind-as xbrli:item debit instant false true 3816 nAssets as_PropertyAmountContributedToFairValueOfPlanAssets emType ind- OtherAssetsAmountContributedToFairValueO xbrli:monetaryIt 3816 ind-as as_OtherAssetsAmountContributedToFairValueOfPlanAss xbrli:item debit instant false true 3817 fPlanAssets emType ets xbrli:monetaryIt 38183817 ind-as TerminationBenefitsExpense ind-as_TerminationBenefitsExpense xbrli:item debit duration false true emType xbrli:stringItemT 38193818 ind-as NameOfSubsidiary ind-as_NameOfSubsidiary xbrli:item duration false true ype CountryOfIncorporationOrResidenceOfSubsidi xbrli:stringItemT 3819 ind-as ind-as_CountryOfIncorporationOrResidenceOfSubsidiary xbrli:item duration false true 3820 ary ype ind- DescriptionOfNatureOfRelationshipWithSubsi as_DescriptionOfNatureOfRelationshipWithSubsidiaryWh xbrli:stringItemT 3820 ind-as diaryWhereParentHasDirectlyOrIndirectlyLess xbrli:item duration false true 3821 ThanHalfOfVotingPower ereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingP ype ower208 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- ShareOfContingentLiabilitiesOfAssociatesIncu xbrli:monetaryIt 3821 ind-as as_ShareOfContingentLiabilitiesOfAssociatesIncurredJoint xbrli:item credit instant false true 3822 rredJointlyWithOtherInvestors emType lyWithOtherInvestors ind- ContingentLiabilitiesIncurredByVenturerInRel xbrli:monetaryIt 3822 ind-as as_ContingentLiabilitiesIncurredByVenturerInRelationToI xbrli:item credit instant false true 3823 ationToInterestsInJointVentures emType nterestsInJointVentures ind- ShareOfContingentLiabilitiesIncurredJointlyW xbrli:monetaryIt 3823 ind-as as_ShareOfContingentLiabilitiesIncurredJointlyWithOther xbrli:item credit instant false true 3824 ithOtherVenturers emType Venturers ind- DisclosureOfImpairmentLossAndReversalOfI xbrli:stringItemT 3824 ind-as as_DisclosureOfImpairmentLossAndReversalOfImpairmen xbrli:item duration true true 3825 mpairmentLossAbstract ype tLossAbstract ind- DisclosureOfImpairmentLossAndReversalOfI xbrli:stringItemT xbrldt:hyperc 3825 ind-as as_DisclosureOfImpairmentLossAndReversalOfImpairmen duration true true 3826 mpairmentLossTable ype ubeItem tLossTable nonnum:domainI 38273826 ind-as GoodwillMember ind-as_GoodwillMember xbrli:item duration true true temType ind- DisclosureOfImpairmentLossAndReversalOfI xbrli:stringItemT 3827 ind-as as_DisclosureOfImpairmentLossAndReversalOfImpairmen xbrli:item duration true true 3828 mpairmentLossLineItems ype tLossLineItems ind-as:ind- as_IndividualAss xbrli:stringItemT xbrldt:dimens 3828 ind-as IndividualAssetsOrCashGeneratingUnitsAxis ind-as_IndividualAssetsOrCashGeneratingUnitsAxis duration true true etsOrCashGener ype ionItem 3829 atingUnitsDomai n ind- ExplanationOfMainEventsAndCircumstancesT as_ExplanationOfMainEventsAndCircumstancesThatLedT xbrli:stringItemT 3829 ind-as hatLedToRecognitionOfImpairmentLossesAnd xbrli:item duration false true 3830 ReversalsOfImpairmentLosses oRecognitionOfImpairmentLossesAndReversalsOfImpairm ype entLosses xbrli:monetaryIt 38313830 ind-as ImpairmentLoss ind-as_ImpairmentLoss xbrli:item debit duration false true emType xbrli:monetaryIt 38323831 ind-as ReversalOfImpairmentLoss ind-as_ReversalOfImpairmentLoss xbrli:item credit duration false true emType xbrli:stringItemT 38333832 ind-as DescriptionOfCashGeneratingUnit ind-as_DescriptionOfCashGeneratingUnit xbrli:item duration false true ype ExplanationOfImpairmentLossRecognisedOrR ind- nonnum:textBlo 3833 ind-as eversedByClassOfAssetsAndByReportableSeg as_ExplanationOfImpairmentLossRecognisedOrReversedB xbrli:item duration false true 3834 mentExplanatory yClassOfAssetsAndByReportableSegmentExplanatory ckItemType ind- DisclosureOfImpairmentLossRecognisedOrRe xbrli:stringItemT 3834 ind-as as_DisclosureOfImpairmentLossRecognisedOrReversedAb xbrli:item duration true true 3835 versedAbstract ype stract ind- DisclosureOfImpairmentLossRecognisedOrRe xbrli:stringItemT xbrldt:hyperc 3835 ind-as as_DisclosureOfImpairmentLossRecognisedOrReversedTa duration true true 3836 versedTable ype ubeItem ble ind- DisclosureOfImpairmentLossRecognisedOrRe xbrli:stringItemT 3836 ind-as as_DisclosureOfImpairmentLossRecognisedOrReversedLin xbrli:item duration true true 3837 versedLineItems ype eItems ind- DisclosureOfNotesOnConsolidatedFinancialSt nonnum:textBlo 3837 ind-as as_DisclosureOfNotesOnConsolidatedFinancialStatements xbrli:item duration false true 3838 atementsExplanatory ckItemType Explanatory ind- WhetherConsolidatedFinancialStatementsIsAp xbrli:booleanIte 3838 ind-as as_WhetherConsolidatedFinancialStatementsIsApplicableO xbrli:item duration false true 3839 plicableOnCompany mType nCompany xbrli:stringItemT xbrldt:hyperc 38403839 ind-as DisclosureOfDetailsOfSubsidiariesTable ind-as_DisclosureOfDetailsOfSubsidiariesTable duration true true ype ubeItem xbrli:stringItemT 38413840 ind-as NameOfSubsidiaryConsolidated ind-as_NameOfSubsidiaryConsolidated xbrli:item duration false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 209 A B C D E F G H I J K L ind- CountryOfIncorporationOrResidenceOfSubsidi xbrli:stringItemT 3841 ind-as as_CountryOfIncorporationOrResidenceOfSubsidiaryCons xbrli:item duration false true 3842 aryConsolidated ype olidated ind- ProportionOfOwnershipInterestInSubsidiaryCo num:percentItem 3842 ind-as as_ProportionOfOwnershipInterestInSubsidiaryConsolidate xbrli:item duration false true 3843 nsolidated Type d ind- ProportionOfVotingPowerHeldInSubsidiaryCo num:percentItem 3843 ind-as as_ProportionOfVotingPowerHeldInSubsidiaryConsolidate xbrli:item duration false true 3844 nsolidated Type d ind- DisclosureOfAdditionalInformationConsolidat nonnum:textBlo 3844 ind-as as_DisclosureOfAdditionalInformationConsolidatedFinanci xbrli:item duration false true 3845 edFinancialStatementsExplanatory ckItemType alStatementsExplanatory ind- DisclosureOfAdditionalInformationConsolidat xbrli:stringItemT 3845 ind-as as_DisclosureOfAdditionalInformationConsolidatedFinanci xbrli:item duration true true 3846 edFinancialStatementsAbstract ype alStatementsAbstract DisclosureOfDetailsOfEntitiesConsolidatedTa xbrli:stringItemT xbrldt:hyperc 3846 ind-as ind-as_DisclosureOfDetailsOfEntitiesConsolidatedTable duration true true 3847 ble ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens 3847 ind-as EntitiesConsolidatedAxis ind-as_EntitiesConsolidatedAxis duration true true as_EntitiesCons 3848 ype ionItem olidatedDomain ind- DisclosureOfAdditionalInformationConsolidat xbrli:stringItemT 3848 ind-as as_DisclosureOfAdditionalInformationConsolidatedFinanci xbrli:item duration true true 3849 edFinancialStatementsLineItems ype alStatementsLineItems xbrli:stringItemT 38503849 ind-as NameOfEntityConsolidated ind-as_NameOfEntityConsolidated xbrli:item duration false true ype (Parent) (Indian Subsidiary) (Foreign Subsidiary) (Indian Associate) in-ca- (Foreign 3850 ind-as TypeOfEntityConsolidated ind-as_TypeOfEntityConsolidated types:TypeOfEnt xbrli:item duration false true Associate) ityConsolidated (Indian Joint Venture) (Foreign Joint Venture) (Non Controlling InterestsInAll Subsidiaries) 3851 xbrli:monetaryIt 38523851 ind-as AmountOfNetAssetsOfEntityConsolidated ind-as_AmountOfNetAssetsOfEntityConsolidated xbrli:item debit instant false true emType ind- NetAssetsOfEntityAsPercentageOfConsolidate num:percentItem 3852 ind-as as_NetAssetsOfEntityAsPercentageOfConsolidatedNetAss xbrli:item duration false true 3853 dNetAssets Type ets AmountOfShareInProfitOrLossOfEntityConsolind- xbrli:monetaryIt 3853 ind-as xbrli:item credit instant false true 3854 idated as_AmountOfShareInProfitOrLossOfEntityConsolidated emType ind- ShareInProfitOrLossOfEntityAsPercentageOfC num:percentItem 3854 ind-as as_ShareInProfitOrLossOfEntityAsPercentageOfConsolidat xbrli:item duration false true 3855 onsolidatedProfitOrLoss Type edProfitOrLoss210 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DisclosureOfCorporateSocialResponsibilityEx ind- nonnum:textBlo 3855 ind-as xbrli:item duration false true 3856 planatory as_DisclosureOfCorporateSocialResponsibilityExplanatory ckItemType ind- WhetherProvisionsOfCorporateSocialResponsi xbrli:booleanIte 3856 ind-as as_WhetherProvisionsOfCorporateSocialResponsibilityAre xbrli:item duration false true 3857 bilityAreApplicableOnCompany mType ApplicableOnCompany ind- DisclosureOfCompositionOfCSRCommitteeEx nonnum:textBlo 3857 ind-as as_DisclosureOfCompositionOfCSRCommitteeExplanator xbrli:item duration false true 3858 planatory ckItemType y xbrli:stringItemT 38593858 ind-as DisclosureOfCSRPolicyAbstract ind-as_DisclosureOfCSRPolicyAbstract xbrli:item duration true true ype xbrli:booleanIte 38603859 ind-as WhetherCompanyHasWrittenCSRPolicy ind-as_WhetherCompanyHasWrittenCSRPolicy xbrli:item duration false true mType nonnum:textBlo 3860 ind-as DetailsCSRPolicyExplanatory ind-as_DetailsCSRPolicyExplanatory xbrli:item duration false true 3861 ckItemType ind- DisclosureOverviewOfProjectsOrProgramsPro xbrli:stringItemT 3861 ind-as as_DisclosureOverviewOfProjectsOrProgramsProposedTo xbrli:item duration false true 3862 posedToBeUndertakenCSRPolicy ype BeUndertakenCSRPolicy ind- DisclosureWebLinkOfCompanyAtWhichCSR xbrli:stringItemT 3862 ind-as as_DisclosureWebLinkOfCompanyAtWhichCSRPolicyIsPl xbrli:item duration false true 3863 PolicyIsPlaced ype aced ind- DisclosureWebLinkProjectsOrProgramsUndert xbrli:stringItemT 3863 ind-as as_DisclosureWebLinkProjectsOrProgramsUndertakenCSR xbrli:item duration false true 3864 akenCSRPolicy ype Policy xbrli:stringItemT 38653864 ind-as DisclosureOtherContentsCSRPolicy ind-as_DisclosureOtherContentsCSRPolicy xbrli:item duration false true ype xbrli:stringItemT 38663865 ind-as DisclosureOfCSRSpendingAbstract ind-as_DisclosureOfCSRSpendingAbstract xbrli:item duration true true ype xbrli:monetaryIt 3866 ind-as AverageNetProfitForLastThreeFinancialYears ind-as_AverageNetProfitForLastThreeFinancialYears xbrli:item credit duration false true 3867 emType xbrli:monetaryIt 38683867 ind-as PrescribedCSRExpenditure ind-as_PrescribedCSRExpenditure xbrli:item debit duration false true emType DetailsOfCSRSpentDuringFinancialYearAbstr xbrli:stringItemT 3868 ind-as ind-as_DetailsOfCSRSpentDuringFinancialYearAbstract xbrli:item duration true true 3869 act ype xbrli:monetaryIt 38703869 ind-as AmountCSRToBeSpentForFinancialYear ind-as_AmountCSRToBeSpentForFinancialYear xbrli:item debit duration false true emType xbrli:monetaryIt 38713870 ind-as AmountSpentInLocalArea ind-as_AmountSpentInLocalArea xbrli:item debit duration false true emType xbrli:stringItemT 38723871 ind-as AmountSpentDuringYearAbstract ind-as_AmountSpentDuringYearAbstract xbrli:item duration true true ype xbrli:monetaryIt 38733872 ind-as AmountUnspentCSR ind-as_AmountUnspentCSR xbrli:item debit instant false true emType ind- DisclosureMannerInWhichAmountCSRSpentD nonnum:textBlo 3873 ind-as as_DisclosureMannerInWhichAmountCSRSpentDuringFin xbrli:item duration false true 3874 uringFinancialYearExplanatory ckItemType ancialYearExplanatory ind- MannerInWhichAmountCSRSpentDuringFina xbrli:stringItemT 3874 ind-as as_MannerInWhichAmountCSRSpentDuringFinancialYear xbrli:item duration true true 3875 ncialYearAbstract ype Abstract xbrli:stringItemT xbrldt:hyperc 38763875 ind-as ClassificationOfCSRSpendingTable ind-as_ClassificationOfCSRSpendingTable duration true true ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_Classification 3876 ind-as ClassificationOfCSRSpendingAxis ind-as_ClassificationOfCSRSpendingAxis duration true true ype ionItem OfCSRSpending 3877 Domain[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 211 A B C D E F G H I J K L ind- MannerInWhichAmountCSRSpentDuringFina xbrli:stringItemT 3877 ind-as as_MannerInWhichAmountCSRSpentDuringFinancialYear xbrli:item duration true true 3878 ncialYearLineItems ype LineItems xbrli:stringItemT 38793878 ind-as CSRProjectOrActivityIdentified ind-as_CSRProjectOrActivityIdentified xbrli:item duration false true ype (Poverty, hunger, malnutrition) (Health care) (Sanitation) (Swachh Bharat Kosh) (Safe drinking water) (Education) (Special education) (Vocational skills) (Livelihood enhancement projects) (Socio- economic inequalities) in-ca- (Gender 3879 ind-as SectorInWhichProjectIsCovered ind-as_SectorInWhichProjectIsCovered types:TypeOfCS equality) xbrli:item duration false true RSectors (Women empowerment) (Setting up homes and hostels for women) (Setting up orphanage) (Senior citizens' welfare) (Environmenta l sustainability) (Animal welfare)(Agro forestry) (Conservation of natural resources) 3880 (Clean Ganga ind- WhetherProjectsOrProgramsUndertakenInLoca xbrli:stringItemT 3880 ind-as as_WhetherProjectsOrProgramsUndertakenInLocalAreaOr xbrli:item duration false true 3881 lAreaOrOther ype Other212 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L (Andhra Pradesh) (Arunachal Pradesh) (Assam) (Bihar) (Chhattisgarh) (Goa) (Gujarat) (Haryana) (Himachal Pradesh) (Jammu and Kashmir) (Jharkhand) (Karnataka) (Kerala) (Madhya Pradesh) (Maharashtra) ind- (Manipur) NameOfStateOrUnionTerritoryWhereProjects in-ca- 3881 ind-as as_NameOfStateOrUnionTerritoryWhereProjectsOrProgra (Meghalaya) xbrli:item duration false true OrProgramsWasUndertaken types:StateUT msWasUndertaken (Mizoram) (Nagaland) (Odisha) (Punjab) (Rajasthan) (Sikkim) (Tamil Nadu) (Telangana) (Tripura) (Uttar Pradesh) (Uttarakhand) (West Bengal) (Andaman and Nicobar Island) (Chandigarh) (Dadra and Nagar Haveli) (Daman and 3882 Diu) ind- NameOfDistrictWhereProjectsOrProgramsWas xbrli:stringItemT 3882 ind-as as_NameOfDistrictWhereProjectsOrProgramsWasUndertak xbrli:item duration false true 3883 Undertaken ype en xbrli:monetaryIt 3883 ind-as BudgetAmountOutlayProjectOrProgramWise ind-as_BudgetAmountOutlayProjectOrProgramWise xbrli:item debit duration false true 3884 emType xbrli:stringItemT 3884 ind-as AmountSpentOnProjectsOrProgramsAbstract ind-as_AmountSpentOnProjectsOrProgramsAbstract xbrli:item duration true true 3885 ype xbrli:monetaryIt 38863885 ind-as DirectExpenditureOnProjectsOrPrograms ind-as_DirectExpenditureOnProjectsOrPrograms xbrli:item debit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 213 A B C D E F G H I J K L xbrli:monetaryIt 38873886 ind-as OverheadsOnProjectsOrPrograms ind-as_OverheadsOnProjectsOrPrograms xbrli:item debit duration false true emType xbrli:monetaryIt 38883887 ind-as AmountSpentOnProjectsOrPrograms ind-as_AmountSpentOnProjectsOrPrograms xbrli:item debit duration false true emType xbrli:monetaryIt 38893888 ind-as CumulativeExpenditureUptoReportingPeriod ind-as_CumulativeExpenditureUptoReportingPeriod xbrli:item debit duration false true emType (Directly by company) (By Trusts/Societie s/Section 8 company set up by company itself) (By Trusts/Societie s/Section 8 in-ca- company set 3889 ind-as ModeOfAmountSpent ind-as_ModeOfAmountSpent types:ModeOfSpup by Centralxbrli:item duration false true ending or State Governmentor entities established under special Act of Parliament/Sta te Legislature) (Other implementing agencies) 3890 xbrli:stringItemT 38913890 ind-as DetailsOfImplementingAgency ind-as_DetailsOfImplementingAgency xbrli:item duration false true ype DisclosureResponsibilityStatementOfCSRComind- mitteeThatImplementationAndMonitoringOfC as_DisclosureResponsibilityStatementOfCSRCommitteeTh xbrli:stringItemT 3891 ind-as xbrli:item duration false true SRPolicyIsInComplianceWithCSRPolicyOfCo atImplementationAndMonitoringOfCSRPolicyIsInComplia ype 3892 mpany nceWithCSRPolicyOfCompany xbrli:stringItemT 38933892 ind-as NameOfRelatedParty ind-as_NameOfRelatedParty xbrli:item duration false true ype ind- DisclosuresRelatingToEmployeeStockOptionS nonnum:textBlo 3893 ind-as as_DisclosuresRelatingToEmployeeStockOptionSchemeEx xbrli:item duration false true 3894 chemeExplanatory ckItemType planatory ind- DisclosuresRelatingToEmployeeStockOptionS xbrli:stringItemT 3894 ind-as as_DisclosuresRelatingToEmployeeStockOptionSchemeAb xbrli:item duration true true 3895 chemeAbstract ype stract ind- DisclosuresRelatingToEmployeeStockOptionS xbrli:stringItemT xbrldt:hyperc 3895 ind-as as_DisclosuresRelatingToEmployeeStockOptionSchemeTa duration true true 3896 chemeTable ype ubeItem ble214 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind-as:ind- as_CategoriesOf CategoriesOfEmployeeStockOptionSchemeAx xbrli:stringItemT xbrldt:dimens 3896 ind-as ind-as_CategoriesOfEmployeeStockOptionSchemeAxis duration true true EmployeeStock is ype ionItem OptionSchemeD 3897 omain ind- DisclosuresRelatingToEmployeeStockOptionS xbrli:stringItemT 3897 ind-as as_DisclosuresRelatingToEmployeeStockOptionSchemeLi xbrli:item duration true true 3898 chemeLineItems ype neItems xbrli:decimalIte 38993898 ind-as OptionsGranted ind-as_OptionsGranted xbrli:item duration false true mType xbrli:stringItemT 39003899 ind-as PricingFormula ind-as_PricingFormula xbrli:item duration false true ype xbrli:decimalIte 39013900 ind-as OptionsVested ind-as_OptionsVested xbrli:item duration false true mType xbrli:decimalIte 39023901 ind-as OptionsExercised ind-as_OptionsExercised xbrli:item duration false true mType ind- TotalNumberOfSharesArisingAsResultOfExer xbrli:sharesItem 3902 ind-as as_TotalNumberOfSharesArisingAsResultOfExerciseOfOp xbrli:item duration false true 3903 ciseOfOption Type tion xbrli:decimalIte 39043903 ind-as OptionsLapsed ind-as_OptionsLapsed xbrli:item duration false true mType num:perShareIte 39053904 ind-as ExercisePrice ind-as_ExercisePrice xbrli:item duration false true mType xbrli:stringItemT 39063905 ind-as VariationOfTermsOfOptions ind-as_VariationOfTermsOfOptions xbrli:item duration false true ype xbrli:monetaryIt 39073906 ind-as MoneyRealisedByExerciseOfOptions ind-as_MoneyRealisedByExerciseOfOptions xbrli:item credit duration false true emType xbrli:decimalIte 39083907 ind-as TotalNumberOfOptionsInForce ind-as_TotalNumberOfOptionsInForce xbrli:item duration false true mType EmployeeWiseDetailsOfOptionsGrantedAbstr xbrli:stringItemT 3908 ind-as ind-as_EmployeeWiseDetailsOfOptionsGrantedAbstract xbrli:item duration true true 3909 act ype xbrli:decimalIte 3909 ind-as OptionsGrantedToSeniorManagerialPersonnel ind-as_OptionsGrantedToSeniorManagerialPersonnel xbrli:item duration false true 3910 mType ind- OptionsGrantedToEmployeeReceivingGrantOf xbrli:decimalIte 3910 ind-as as_OptionsGrantedToEmployeeReceivingGrantOfMoreTha xbrli:item duration false true 3911 MoreThanFivePerCentOfOption mType nFivePerCentOfOption ind- OptionsGrantedToIdentifiedEmployeesReceivi xbrli:decimalIte 3911 ind-as as_OptionsGrantedToIdentifiedEmployeesReceivingGrant xbrli:item duration false true 3912 ngGrantExceedingOnePerCentOfIssuedCapital mType ExceedingOnePerCentOfIssuedCapital ind- DilutedEarningPerSharePursuantToIssueOfSha num:perShareIte 3912 ind-as as_DilutedEarningPerSharePursuantToIssueOfSharesOnEx xbrli:item duration false true 3913 resOnExerciseOfOption mType erciseOfOption ind- DifferenceOfUsingIntrinsicValueOfStockOpti as_DifferenceOfUsingIntrinsicValueOfStockOptionsAsAgaxbrli:monetaryIt 3913 ind-as onsAsAgainstFairValueOfStockOptionsInCom xbrli:item duration false true 3914 putingEmployeeCompensationCost instFairValueOfStockOptionsInComputingEmployeeComp emType ensationCost ind- ImpactOnProfitsOfUsingIntrinsicValueOfStoc as_ImpactOnProfitsOfUsingIntrinsicValueOfStockOptions xbrli:monetaryIt 3914 ind-as kOptionsAsAgainstFairValueOfStockOptionsI xbrli:item duration false true 3915 nComputingEmployeeCompensationCost AsAgainstFairValueOfStockOptionsInComputingEmployeeemType CompensationCost ImpactOnEarningsPerShareOfUsingIntrinsicV ind- alueOfStockOptionsAsAgainstFairValueOfSto as_ImpactOnEarningsPerShareOfUsingIntrinsicValueOfStonum:perShareIte 3915 ind-as xbrli:item duration false true ckOptionsInComputingEmployeeCompensatio ckOptionsAsAgainstFairValueOfStockOptionsInComputin mType 3916 nCost gEmployeeCompensationCost[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 215 A B C D E F G H I J K L ind- DetailsOfOptionsWhoseExercisePriceEqualsO xbrli:stringItemT 3916 ind-as as_DetailsOfOptionsWhoseExercisePriceEqualsOrExceeds xbrli:item duration true true 3917 rExceedsOrIsLessThanMarketPriceAbstract ype OrIsLessThanMarketPriceAbstract WeightedAverageExercisePricesOfOptionsWh ind- xbrli:decimalIte 3917 ind-as oseExercisePriceEqualsOrExceedsOrIsLessTh as_WeightedAverageExercisePricesOfOptionsWhoseExerc xbrli:item duration false true 3918 anMarketPrice isePriceEqualsOrExceedsOrIsLessThanMarketPrice mType WeightedAverageFairValuesOfOptionsWhose ind- xbrli:decimalIte 3918 ind-as ExercisePriceEqualsOrExceedsOrIsLessThan as_WeightedAverageFairValuesOfOptionsWhoseExerciseP xbrli:item duration false true 3919 MarketPrice riceEqualsOrExceedsOrIsLessThanMarketPrice mType ind- DescriptionOfMethodsAndSignificantAssumpt xbrli:stringItemT 3919 ind-as as_DescriptionOfMethodsAndSignificantAssumptionsUsed xbrli:item duration false true 3920 ionsUsedToEstimateFairValueOfOptions ype ToEstimateFairValueOfOptions ind- WeightedAverageInformationUsedInEstimatin xbrli:stringItemT 3920 ind-as as_WeightedAverageInformationUsedInEstimatingFairVal xbrli:item duration true true 3921 gFairValueOfOptionsAbstract ype ueOfOptionsAbstract num:percentItem 39223921 ind-as RiskFreeInterestRate ind-as_RiskFreeInterestRate xbrli:item duration false true Type xbrli:decimalIte 39233922 ind-as ExpectedLife ind-as_ExpectedLife xbrli:item duration false true mType xbrli:decimalIte 39243923 ind-as ExpectedVolatility ind-as_ExpectedVolatility xbrli:item duration false true mType xbrli:decimalIte 39253924 ind-as ExpectedDividends ind-as_ExpectedDividends xbrli:item duration false true mType num:perShareIte 39263925 ind-as MarketPriceOfUnderlyingShare ind-as_MarketPriceOfUnderlyingShare xbrli:item duration false true mType ind- ImpactOnProfitsOnFollowingAccountingPolici xbrli:monetaryIt 3926 ind-as as_ImpactOnProfitsOnFollowingAccountingPoliciesSpecifi xbrli:item duration false true 3927 esSpecifiedInScheduleIOfSEBIGuidelines emType edInScheduleIOfSEBIGuidelines ImpactOnEarningsPerShareOnFollowingAcco ind- num:perShareIte 3927 ind-as untingPoliciesSpecifiedInScheduleIOfSEBIGuias_ImpactOnEarningsPerShareOnFollowingAccountingPoli xbrli:item duration false true 3928 delines ciesSpecifiedInScheduleIOfSEBIGuidelines mType ind- DisclosuresRelatingToEmployeeStockPurchas nonnum:textBlo 3928 ind-as as_DisclosuresRelatingToEmployeeStockPurchaseScheme xbrli:item duration false true 3929 eSchemeExplanatory ckItemType Explanatory ind- DisclosuresRelatingToEmployeeStockPurchas xbrli:stringItemT 3929 ind-as as_DisclosuresRelatingToEmployeeStockPurchaseScheme xbrli:item duration true true 3930 eSchemeAbstract ype Abstract ind- DisclosuresRelatingToEmployeeStockPurchas xbrli:stringItemT xbrldt:hyperc 3930 ind-as as_DisclosuresRelatingToEmployeeStockPurchaseScheme duration true true 3931 eSchemeTable ype ubeItem Table ind-as:ind- as_CategoriesOf CategoriesOfEmployeeStockPurchaseScheme xbrli:stringItemT xbrldt:dimens 3931 ind-as ind-as_CategoriesOfEmployeeStockPurchaseSchemeAxis duration true true EmployeeStockP Axis ype ionItem urchaseSchemeD 3932 omain ind- DisclosuresRelatingToEmployeeStockPurchas xbrli:stringItemT 3932 ind-as as_DisclosuresRelatingToEmployeeStockPurchaseScheme xbrli:item duration true true 3933 eSchemeLineItems ype LineItems ind- NumberOfSharesIssuesInEmployeeStockPurch xbrli:sharesItem 3933 ind-as as_NumberOfSharesIssuesInEmployeeStockPurchaseSche xbrli:item duration false true 3934 aseScheme Type me xbrli:decimalIte 39353934 ind-as PriceAtWhichSharesAreIssued ind-as_PriceAtWhichSharesAreIssued xbrli:item duration false true mType216 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:stringItemT 3935 ind-as EmployeeWiseDetailsOfSharesIssuedAbstract ind-as_EmployeeWiseDetailsOfSharesIssuedAbstract xbrli:item duration true true 3936 ype xbrli:sharesItem 39373936 ind-as SharesIssuedToSeniorManagerialPersonnel ind-as_SharesIssuedToSeniorManagerialPersonnel xbrli:item duration false true Type ind- SharesIssuedToEmployeeReceivingMoreThan xbrli:sharesItem 3937 ind-as as_SharesIssuedToEmployeeReceivingMoreThanFivePerC xbrli:item duration false true 3938 FivePerCentOfSharesIssued Type entOfSharesIssued ind- SharesIssuedToIdentifiedEmployeesExceeding xbrli:sharesItem 3938 ind-as as_SharesIssuedToIdentifiedEmployeesExceedingOnePerC xbrli:item duration false true 3939 OnePerCentOfIssuedCapital Type entOfIssuedCapital ind- DilutedEarningPerSharePursuantToIssueOfSha num:perShareIte 3939 ind-as as_DilutedEarningPerSharePursuantToIssueOfSharesUnder xbrli:item duration false true 3940 resUnderEmployeeStockPurchaseScheme mType EmployeeStockPurchaseScheme ConsiderationReceivedAgainstIssuanceOfShar xbrli:monetaryIt 3940 ind-as ind-as_ConsiderationReceivedAgainstIssuanceOfShares xbrli:item credit duration false true 3941 es emType ind- CarryingAmountAccumulatedDepreciationAnd xbrli:stringItemT xbrldt:dimens 3941 ind-as as_CarryingAmountAccumulatedDepreciationAndGrossCa duration true true 3942 GrossCarryingAmountAxis ype ionItem rryingAmountAxis ChangesInPropertyPlantAndEquipmentAbstrac xbrli:stringItemT 3942 ind-as ind-as_ChangesInPropertyPlantAndEquipmentAbstract xbrli:item duration true true 3943 t ype ind- ImpairmentLossRecognisedInProfitOrLossPro xbrli:monetaryIt 3943 ind-as as_ImpairmentLossRecognisedInProfitOrLossPropertyPlant xbrli:item credit duration false true 3944 pertyPlantAndEquipment emType AndEquipment ind- ReversalOfImpairmentLossRecognisedInProfit xbrli:monetaryIt 3944 ind-as as_ReversalOfImpairmentLossRecognisedInProfitOrLossPr xbrli:item debit duration false true 3945 OrLossPropertyPlantAndEquipment emType opertyPlantAndEquipment ind- ImpairmentLossRecognisedInOtherComprehen xbrli:monetaryIt 3945 ind-as as_ImpairmentLossRecognisedInOtherComprehensiveInco xbrli:item duration false true 3946 siveIncomePropertyPlantAndEquipment emType mePropertyPlantAndEquipment ReversalOfImpairmentLossRecognisedInOther ind- xbrli:monetaryIt 3946 ind-as ComprehensiveIncomePropertyPlantAndEquip as_ReversalOfImpairmentLossRecognisedInOtherCompreh xbrli:item duration false true 3947 ment ensiveIncomePropertyPlantAndEquipment emType ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:stringItemT 3947 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesPr xbrli:item duration true true 3948 hangesPropertyPlantAndEquipmentAbstract ype opertyPlantAndEquipmentAbstract ind- IncreaseDecreaseThroughTransfersPropertyPla xbrli:monetaryIt 3948 ind-as as_IncreaseDecreaseThroughTransfersPropertyPlantAndEq xbrli:item debit duration false true 3949 ntAndEquipment emType uipment ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:monetaryIt 3949 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesPr xbrli:item debit duration false true 3950 hangesPropertyPlantAndEquipment emType opertyPlantAndEquipment ind- DisposalsAndRetirementsPropertyPlantAndEq xbrli:stringItemT 3950 ind-as as_DisposalsAndRetirementsPropertyPlantAndEquipment xbrli:item duration true true 3951 uipmentAbstract ype Abstract DisposalsAndRetirementsPropertyPlantAndEq ind- xbrli:monetaryIt 3951 ind-as xbrli:item credit duration false true 3952 uipment as_DisposalsAndRetirementsPropertyPlantAndEquipment emType xbrli:monetaryIt 39533952 ind-as ChangesInPropertyPlantAndEquipment ind-as_ChangesInPropertyPlantAndEquipment xbrli:item duration false true emType xbrli:stringItemT 39543953 ind-as ChangesInInvestmentPropertyAbstract ind-as_ChangesInInvestmentPropertyAbstract xbrli:item duration true true ype ind- AdditionsFromSubsequentExpenditureRecogni xbrli:monetaryIt 3954 ind-as as_AdditionsFromSubsequentExpenditureRecognisedAsAs xbrli:item debit duration false true 3955 sedAsAssetsInvestmentProperty emType setsInvestmentProperty[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 217 A B C D E F G H I J K L xbrli:monetaryIt 3955 ind-as AdditionsFromAcquisitionsInvestmentPropertyind-as_AdditionsFromAcquisitionsInvestmentProperty xbrli:item debit duration false true 3956 emType ind- AdditionsOtherThanThroughBusinessCombina xbrli:monetaryIt 3956 ind-as as_AdditionsOtherThanThroughBusinessCombinationsInve xbrli:item debit duration false true 3957 tionsInvestmentProperty emType stmentProperty ind- AcquisitionsThroughBusinessCombinationsInv xbrli:monetaryIt 3957 ind-as as_AcquisitionsThroughBusinessCombinationsInvestmentP xbrli:item debit duration false true 3958 estmentProperty emType roperty ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 3958 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesInves xbrli:item debit duration false true 3959 ncesInvestmentProperty emType tmentProperty xbrli:monetaryIt 39603959 ind-as DepreciationInvestmentProperty ind-as_DepreciationInvestmentProperty xbrli:item credit duration false true emType ind- ImpairmentLossRecognisedInProfitOrLossInve xbrli:monetaryIt 3960 ind-as as_ImpairmentLossRecognisedInProfitOrLossInvestmentPr xbrli:item credit duration false true 3961 stmentProperty emType operty ind- ReversalOfImpairmentLossRecognisedInProfit xbrli:monetaryIt 3961 ind-as as_ReversalOfImpairmentLossRecognisedInProfitOrLossIn xbrli:item debit duration false true 3962 OrLossInvestmentProperty emType vestmentProperty ind- TransferFromToInventoriesAndOwnerOccupie xbrli:monetaryIt 3962 ind-as as_TransferFromToInventoriesAndOwnerOccupiedPropert xbrli:item debit duration false true 3963 dPropertyInvestmentProperty emType yInvestmentProperty ind- TransferFromInvestmentPropertyUnderConstr xbrli:monetaryIt 3963 ind-as as_TransferFromInvestmentPropertyUnderConstructionOr xbrli:item debit duration false true 3964 uctionOrDevelopmentInvestmentProperty emType DevelopmentInvestmentProperty xbrli:monetaryIt 39653964 ind-as DisposalsInvestmentProperty ind-as_DisposalsInvestmentProperty xbrli:item credit duration false true emType ind- DecreaseThroughClassifiedAsHeldForSaleInve xbrli:monetaryIt 3965 ind-as as_DecreaseThroughClassifiedAsHeldForSaleInvestmentPr xbrli:item credit duration false true 3966 stmentProperty emType operty ind- IncreaseDecreaseThroughOtherChangesInvest xbrli:monetaryIt 3966 ind-as as_IncreaseDecreaseThroughOtherChangesInvestmentProp xbrli:item debit duration false true 3967 mentProperty emType erty xbrli:monetaryIt 39683967 ind-as ChangesInInvestmentProperty ind-as_ChangesInInvestmentProperty xbrli:item duration false true emType ind- CarryingAmountAccumulatedAmortizationAn xbrli:stringItemT xbrldt:dimens 3968 ind-as as_CarryingAmountAccumulatedAmortizationAndImpairm duration true true 3969 dImpairmentAndGrossCarryingAmountAxis ype ionItem entAndGrossCarryingAmountAxis AccumulatedAmortizationAndImpairmentMe nonnum:domainI 3969 ind-as ind-as_AccumulatedAmortizationAndImpairmentMember xbrli:item duration true true 3970 mber temType xbrli:stringItemT 39713970 ind-as ChangesInOtherIntangibleAssetsAbstract ind-as_ChangesInOtherIntangibleAssetsAbstract xbrli:item duration true true ype ind- ImpairmentLossRecognisedInOtherComprehen xbrli:monetaryIt 3971 ind-as as_ImpairmentLossRecognisedInOtherComprehensiveInco xbrli:item credit duration false true 3972 siveIncomeOtherIntangibleAssets emType meOtherIntangibleAssets ind- ReversalOfImpairmentLossRecognisedInOther xbrli:monetaryIt 3972 ind-as as_ReversalOfImpairmentLossRecognisedInOtherCompreh xbrli:item debit duration false true 3973 ComprehensiveIncomeOtherIntangibleAssets emType ensiveIncomeOtherIntangibleAssets ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:stringItemT 3973 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesOt xbrli:item duration true true 3974 hangesOtherIntangibleAssetsAbstract ype herIntangibleAssetsAbstract ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:monetaryIt 3974 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesOt xbrli:item debit duration false true 3975 hangesOtherIntangibleAssets emType herIntangibleAssets218 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- DisposalsAndRetirementsOtherIntangibleAsset xbrli:stringItemT 3975 ind-as as_DisposalsAndRetirementsOtherIntangibleAssetsAbstrac xbrli:item duration true true 3976 sAbstract ype t DisposalsAndRetirementsOtherIntangibleAsset xbrli:monetaryIt 3976 ind-as ind-as_DisposalsAndRetirementsOtherIntangibleAssets xbrli:item credit duration false true 3977 s emType xbrli:monetaryIt 39783977 ind-as ChangesInOtherIntangibleAssets ind-as_ChangesInOtherIntangibleAssets xbrli:item duration false true emType AcquisitionsThroughBusinessCombinationsGo ind- xbrli:monetaryIt 3978 ind-as xbrli:item debit duration false true 3979 odwill as_AcquisitionsThroughBusinessCombinationsGoodwill emType ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:stringItemT 3979 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesG xbrli:item duration true true 3980 hangesGoodwillAbstract ype oodwillAbstract xbrli:monetaryIt 39813980 ind-as IncreaseDecreaseThroughTransfersGoodwill ind-as_IncreaseDecreaseThroughTransfersGoodwill xbrli:item debit duration false true emType xbrli:stringItemT 39823981 ind-as DisposalsAndRetirementsGoodwillAbstract ind-as_DisposalsAndRetirementsGoodwillAbstract xbrli:item duration true true ype xbrli:monetaryIt 39833982 ind-as DisposalsGoodwill ind-as_DisposalsGoodwill xbrli:item credit duration false true emType xbrli:monetaryIt 39843983 ind-as RetirementsGoodwill ind-as_RetirementsGoodwill xbrli:item credit duration false true emType xbrli:monetaryIt 39853984 ind-as DisposalsAndRetirementsGoodwill ind-as_DisposalsAndRetirementsGoodwill xbrli:item credit duration false true emType DecreaseThroughLossOfControlOfSubsidiary ind- xbrli:monetaryIt 3985 ind-as xbrli:item credit duration false true 3986 Goodwill as_DecreaseThroughLossOfControlOfSubsidiaryGoodwill emType DisposalsOfItemsOfPropertyPlantAndEquipm xbrli:monetaryIt 3986 ind-as ind-as_DisposalsOfItemsOfPropertyPlantAndEquipment xbrli:item credit duration false true 3987 ent emType xbrli:monetaryIt 39883987 ind-as DisposalsOfInvestments ind-as_DisposalsOfInvestments xbrli:item credit duration false true emType nonnum:domainI 3988 ind-as RegulatoryDeferralAccountBalancesMember ind-as_RegulatoryDeferralAccountBalancesMember xbrli:item duration true true 3989 temType nonnum:domainI 39903989 ind-as ReportableSegmentsMember ind-as_ReportableSegmentsMember xbrli:item duration true true temType DescriptionOfForecastTransactionHedgeAcco ind- xbrli:stringItemT 3990 ind-as untingPreviouslyUsedButNoLongerExpectedT as_DescriptionOfForecastTransactionHedgeAccountingPre xbrli:item duration false true 3991 oOccur viouslyUsedButNoLongerExpectedToOccur ype xbrli:stringItemT 39923991 ind-as DescriptionOfNatureOfOtherEquityOthers ind-as_DescriptionOfNatureOfOtherEquityOthers xbrli:item duration false true ype ind- PurchaseOfInvestmentPropertyClassifiedAsInv xbrli:monetaryIt 3992 ind-as as_PurchaseOfInvestmentPropertyClassifiedAsInvestingAc xbrli:item credit duration false true 3993 estingActivities emType tivities nonnum:domainI 39943993 ind-as OtherComprehensiveIncomeOthersMember ind-as_OtherComprehensiveIncomeOthersMember xbrli:item duration true true temType xbrli:stringItemT 39953994 ind-as OtherAdvanceAbstract ind-as_OtherAdvanceAbstract xbrli:item duration true true ype ind-as:ind- xbrli:stringItemT xbrldt:dimens 3995 ind-as ClassesOfLiabilitiesAxis ind-as_ClassesOfLiabilitiesAxis duration true true as_LiabilitiesDo 3996 ype ionItem main ind- DisclosureOfFairValueMeasurementOfAssets nonnum:textBlo 3996 ind-as as_DisclosureOfFairValueMeasurementOfAssetsExplanato xbrli:item duration false true 3997 Explanatory ckItemType ry[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 219 A B C D E F G H I J K L DisclosureOfFairValueMeasurementOfAssets ind- xbrli:stringItemT 3997 ind-as xbrli:item duration true true 3998 Abstract as_DisclosureOfFairValueMeasurementOfAssetsAbstract ype DisclosureOfFairValueMeasurementOfAssets xbrli:stringItemT xbrldt:hyperc 3998 ind-as ind-as_DisclosureOfFairValueMeasurementOfAssetsTable duration true true 3999 Table ype ubeItem nonnum:domainI 40003999 ind-as TradingEquitySecuritiesMember ind-as_TradingEquitySecuritiesMember xbrli:item duration true true temType nonnum:domainI 40014000 ind-as OtherEquitySecuritiesMember ind-as_OtherEquitySecuritiesMember xbrli:item duration true true temType nonnum:domainI 40024001 ind-as DebtSecuritiesMember ind-as_DebtSecuritiesMember xbrli:item duration true true temType nonnum:domainI 40034002 ind-as HedgeFundInvestmentsMember ind-as_HedgeFundInvestmentsMember xbrli:item duration true true temType nonnum:domainI 40044003 ind-as DerivativesMember ind-as_DerivativesMember xbrli:item duration true true temType nonnum:domainI 40054004 ind-as NoncurrentAssetsHeldForSaleMember ind-as_NoncurrentAssetsHeldForSaleMember xbrli:item duration true true temType DisclosureOfFairValueMeasurementOfAssets ind- xbrli:stringItemT 4005 ind-as xbrli:item duration true true 4006 LineItems as_DisclosureOfFairValueMeasurementOfAssetsLineItems ype DescriptionOfReasonsForFairValueMeasurem ind- xbrli:stringItemT 4006 ind-as xbrli:item duration false true 4007 entAssets as_DescriptionOfReasonsForFairValueMeasurementAssets ype ind- TransfersOutOfLevel1IntoLevel2OfFairValue xbrli:monetaryIt 4007 ind-as as_TransfersOutOfLevel1IntoLevel2OfFairValueHierarchy xbrli:item duration false true 4008 HierarchyAssets emType Assets ind- DescriptionOfReasonsForTransfersOutOfLeve xbrli:stringItemT 4008 ind-as as_DescriptionOfReasonsForTransfersOutOfLevel1IntoLev xbrli:item duration false true 4009 l1IntoLevel2OfFairValueHierarchyAssets ype el2OfFairValueHierarchyAssets ind- TransfersOutOfLevel2IntoLevel1OfFairValue xbrli:monetaryIt 4009 ind-as as_TransfersOutOfLevel2IntoLevel1OfFairValueHierarchy xbrli:item duration false true 4010 HierarchyAssets emType Assets ind- DescriptionOfReasonsForTransfersOutOfLeve xbrli:stringItemT 4010 ind-as as_DescriptionOfReasonsForTransfersOutOfLevel2IntoLev xbrli:item duration false true 4011 l2IntoLevel1OfFairValueHierarchyAssets ype el1OfFairValueHierarchyAssets DescriptionOfPolicyForDeterminingWhenTranind- xbrli:stringItemT 4011 ind-as sfersBetweenLevelsAreDeemedToHaveOccurr as_DescriptionOfPolicyForDeterminingWhenTransfersBet xbrli:item duration false true 4012 edAssets weenLevelsAreDeemedToHaveOccurredAssets ype ind- DescriptionOfValuationTechniquesUsedInFair xbrli:stringItemT 4012 ind-as as_DescriptionOfValuationTechniquesUsedInFairValueMe xbrli:item duration false true 4013 ValueMeasurementAssets ype asurementAssets ind- DescriptionOfInputsUsedInFairValueMeasure xbrli:stringItemT 4013 ind-as as_DescriptionOfInputsUsedInFairValueMeasurementAsse xbrli:item duration false true 4014 mentAssets ype ts ind- DescriptionOfChangeInValuationTechniqueUs xbrli:stringItemT 4014 ind-as as_DescriptionOfChangeInValuationTechniqueUsedInFair xbrli:item duration false true 4015 edInFairValueMeasurementAssets ype ValueMeasurementAssets ind- DescriptionOfReasonsForChangeInValuationT xbrli:stringItemT 4015 ind-as as_DescriptionOfReasonsForChangeInValuationTechnique xbrli:item duration false true 4016 echniqueUsedInFairValueMeasurementAssets UsedInFairValueMeasurementAssets ype ind- ReconciliationOfChangesInFairValueMeasure xbrli:stringItemT 4016 ind-as as_ReconciliationOfChangesInFairValueMeasurementAsse xbrli:item duration true true 4017 mentAssetsAbstract ype tsAbstract220 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ChangesInFairValueMeasurementAssetsAbstra xbrli:stringItemT 4017 ind-as ind-as_ChangesInFairValueMeasurementAssetsAbstract xbrli:item duration true true 4018 ct ype ind- GainsLossesRecognisedInProfitOrLossFairVal xbrli:monetaryIt 4018 ind-as as_GainsLossesRecognisedInProfitOrLossFairValueMeasu xbrli:item duration false true 4019 ueMeasurementAssets emType rementAssets ind- GainsLossesRecognisedInOtherComprehensiv xbrli:monetaryIt 4019 ind-as as_GainsLossesRecognisedInOtherComprehensiveIncomeF xbrli:item duration false true 4020 eIncomeFairValueMeasurementAssets emType airValueMeasurementAssets xbrli:monetaryIt 40214020 ind-as PurchasesFairValueMeasurementAssets ind-as_PurchasesFairValueMeasurementAssets xbrli:item debit duration false true emType xbrli:monetaryIt 40224021 ind-as 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GainsLossesRecognisedInProfitOrLossAttribut ind- ableToChangeInUnrealisedGainsOrLossesFor as_GainsLossesRecognisedInProfitOrLossAttributableToC xbrli:monetaryIt 4031 ind-as xbrli:item credit duration false true AssetsHeldAtEndOfPeriodFairValueMeasure hangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfP emType 4032 ment eriodFairValueMeasurement ind- DescriptionOfLineItemsInProfitOrLossWhere as_DescriptionOfLineItemsInProfitOrLossWhereGainsLoss GainsLossesAttributableToChangeInUnrealise xbrli:stringItemT 4032 ind-as esAttributableToChangeInUnrealisedGainsOrLossesForAss xbrli:item duration false true dGainsOrLossesForAssetsHeldAtEndOfPeriod ype 4033 AreRecognisedFairValueMeasurement etsHeldAtEndOfPeriodAreRecognisedFairValueMeasurem ent ind- DescriptionOfValuationProcessesUsedInFairV xbrli:stringItemT 4033 ind-as as_DescriptionOfValuationProcessesUsedInFairValueMeas xbrli:item duration false true 4034 alueMeasurementAssets ype urementAssets ind- DescriptionOfSensitivityOfFairValueMeasure xbrli:stringItemT 4034 ind-as as_DescriptionOfSensitivityOfFairValueMeasurementToC xbrli:item duration false true 4035 mentToChangesInUnobservableInputsAssets ype hangesInUnobservableInputsAssets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 221 A B C D E F G H I J K L DescriptionOfInterrelationshipsBetweenUnobs ind- ervableInputsAndOfHowTheyMightMagnifyO as_DescriptionOfInterrelationshipsBetweenUnobservableInxbrli:stringItemT 4035 ind-as xbrli:item duration false true rMitigateEffectOfChangesInUnobservableInpu putsAndOfHowTheyMightMagnifyOrMitigateEffectOfCha ype 4036 tsOnFairValueMeasurementAssets ngesInUnobservableInputsOnFairValueMeasurementAssets DescriptionOfFactThatChangingOneOrMoreU ind- nobservableInputsToReflectReasonablyPossibl as_DescriptionOfFactThatChangingOneOrMoreUnobserva xbrli:stringItemT 4036 ind-as xbrli:item duration false true eAlternativeAssumptionsWouldChangeFairValbleInputsToReflectReasonablyPossibleAlternativeAssumptiype 4037 ueSignificantlyAssets 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DisclosureOfInformationSufficientToPermitRe ind- conciliationOfClassesDeterminedForFairValue as_DisclosureOfInformationSufficientToPermitReconciliatinonnum:textBlo 4043 ind-as xbrli:item duration false true MeasurementToLineItemsInBalanceSheetAsse onOfClassesDeterminedForFairValueMeasurementToLineI ckItemType 4044 tsExplanatory temsInBalanceSheetAssetsExplanatory ind- DescriptionOfAccountingPolicyDecisionToUs xbrli:stringItemT 4044 ind-as as_DescriptionOfAccountingPolicyDecisionToUseExcepti xbrli:item duration false true 4045 eExceptionInINDAS11348Assets ype onInINDAS11348Assets ind- DisclosureOfFairValueMeasurementOfLiabilit nonnum:textBlo 4045 ind-as as_DisclosureOfFairValueMeasurementOfLiabilitiesExpla xbrli:item duration false true 4046 iesExplanatory ckItemType natory ind- DisclosureOfFairValueMeasurementOfLiabilit xbrli:stringItemT 4046 ind-as as_DisclosureOfFairValueMeasurementOfLiabilitiesAbstra xbrli:item duration true true 4047 iesAbstract ype ct 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xbrli:monetaryIt 4057 ind-as as_TransfersOutOfLevel2IntoLevel1OfFairValueHierarchy xbrli:item duration false true 4058 HierarchyLiabilities emType Liabilities ind- DescriptionOfReasonsForTransfersOutOfLeve xbrli:stringItemT 4058 ind-as as_DescriptionOfReasonsForTransfersOutOfLevel2IntoLev xbrli:item duration false true 4059 l2IntoLevel1OfFairValueHierarchyLiabilities ype el1OfFairValueHierarchyLiabilities DescriptionOfPolicyForDeterminingWhenTranind- xbrli:stringItemT 4059 ind-as sfersBetweenLevelsAreDeemedToHaveOccurr as_DescriptionOfPolicyForDeterminingWhenTransfersBet xbrli:item duration false true 4060 edLiabilities weenLevelsAreDeemedToHaveOccurredLiabilities ype ind- DescriptionOfValuationTechniquesUsedInFair xbrli:stringItemT 4060 ind-as as_DescriptionOfValuationTechniquesUsedInFairValueMe xbrli:item duration false true 4061 ValueMeasurementLiabilities ype asurementLiabilities ind- DescriptionOfInputsUsedInFairValueMeasure xbrli:stringItemT 4061 ind-as as_DescriptionOfInputsUsedInFairValueMeasurementLiabi xbrli:item duration false true 4062 mentLiabilities ype lities ind- DescriptionOfChangeInValuationTechniqueUs xbrli:stringItemT 4062 ind-as as_DescriptionOfChangeInValuationTechniqueUsedInFair xbrli:item duration false true 4063 edInFairValueMeasurementLiabilities ype ValueMeasurementLiabilities DescriptionOfReasonsForChangeInValuationT ind- xbrli:stringItemT 4063 ind-as echniqueUsedInFairValueMeasurementLiabilit as_DescriptionOfReasonsForChangeInValuationTechnique xbrli:item duration false true 4064 ies UsedInFairValueMeasurementLiabilities ype ind- ReconciliationOfChangesInFairValueMeasure xbrli:stringItemT 4064 ind-as as_ReconciliationOfChangesInFairValueMeasurementLiabi xbrli:item duration true true 4065 mentLiabilitiesAbstract ype litiesAbstract ChangesInFairValueMeasurementLiabilitiesAbind- xbrli:stringItemT 4065 ind-as xbrli:item duration true true 4066 stract as_ChangesInFairValueMeasurementLiabilitiesAbstract ype ind- GainsLossesRecognisedInProfitOrLossFairVal xbrli:monetaryIt 4066 ind-as as_GainsLossesRecognisedInProfitOrLossFairValueMeasu xbrli:item duration false true 4067 ueMeasurementLiabilities emType rementLiabilities ind- GainsLossesRecognisedInOtherComprehensiv xbrli:monetaryIt 4067 ind-as as_GainsLossesRecognisedInOtherComprehensiveIncomeF xbrli:item duration false true 4068 eIncomeFairValueMeasurementLiabilities emType airValueMeasurementLiabilities xbrli:monetaryIt 40694068 ind-as PurchasesFairValueMeasurementLiabilities ind-as_PurchasesFairValueMeasurementLiabilities xbrli:item credit duration false true emType xbrli:monetaryIt 40704069 ind-as SalesFairValueMeasurementLiabilities ind-as_SalesFairValueMeasurementLiabilities xbrli:item debit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 223 A B C D E F G H I J K L xbrli:monetaryIt 40714070 ind-as IssuesFairValueMeasurementLiabilities ind-as_IssuesFairValueMeasurementLiabilities xbrli:item credit duration false true emType xbrli:monetaryIt 40724071 ind-as SettlementsFairValueMeasurementLiabilities ind-as_SettlementsFairValueMeasurementLiabilities xbrli:item debit duration false true emType TransfersIntoLevel3OfFairValueHierarchyLia ind- xbrli:monetaryIt 4072 ind-as xbrli:item credit duration false true 4073 bilities as_TransfersIntoLevel3OfFairValueHierarchyLiabilities emType TransfersOutOfLevel3OfFairValueHierarchyL ind- xbrli:monetaryIt 4073 ind-as xbrli:item debit duration false true 4074 iabilities as_TransfersOutOfLevel3OfFairValueHierarchyLiabilities emType IncreaseDecreaseInFairValueMeasurementLia ind- xbrli:monetaryIt 4074 ind-as xbrli:item credit duration false true 4075 bilities as_IncreaseDecreaseInFairValueMeasurementLiabilities emType DescriptionOfLineItemsInProfitOrLossWhere ind- xbrli:stringItemT 4075 ind-as GainsLossesAreRecognisedFairValueMeasure as_DescriptionOfLineItemsInProfitOrLossWhereGainsLoss xbrli:item duration false true 4076 mentLiabilities esAreRecognisedFairValueMeasurementLiabilities ype ind- DescriptionOfLineItemsInOtherComprehensiv as_DescriptionOfLineItemsInOtherComprehensiveIncome xbrli:stringItemT 4076 ind-as eIncomeWhereGainsLossesAreRecognisedFair xbrli:item duration false true 4077 ValueMeasurementLiabilities WhereGainsLossesAreRecognisedFairValueMeasurementL ype iabilities ind- DescriptionOfReasonsForTransfersIntoLevel3 xbrli:stringItemT 4077 ind-as as_DescriptionOfReasonsForTransfersIntoLevel3OfFairVa xbrli:item duration false true 4078 OfFairValueHierarchyLiabilities ype lueHierarchyLiabilities ind- DescriptionOfReasonsForTransfersOutOfLeve xbrli:stringItemT 4078 ind-as as_DescriptionOfReasonsForTransfersOutOfLevel3OfFair xbrli:item duration false true 4079 l3OfFairValueHierarchyLiabilities ype ValueHierarchyLiabilities GainsLossesRecognisedInProfitOrLossAttribut ind- ableToChangeInUnrealisedGainsOrLossesFor as_GainsLossesRecognisedInProfitOrLossAttributableToC xbrli:monetaryIt 4079 ind-as xbrli:item credit duration false true LiabilitiesHeldAtEndOfPeriodFairValueMeasuhangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEnd emType 4080 rement OfPeriodFairValueMeasurement ind- DescriptionOfLineItemsInProfitOrLossWhere as_DescriptionOfLineItemsInProfitOrLossWhereGainsLoss GainsLossesAttributableToChangeInUnrealise xbrli:stringItemT 4080 ind-as esAttributableToChangeInUnrealisedGainsOrLossesForLia xbrli:item duration false true dGainsOrLossesForLiabilitiesHeldAtEndOfPer ype 4081 iodAreRecognisedFairValueMeasurement bilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasu rement ind- DescriptionOfValuationProcessesUsedInFairV xbrli:stringItemT 4081 ind-as as_DescriptionOfValuationProcessesUsedInFairValueMeas xbrli:item duration false true 4082 alueMeasurementLiabilities ype urementLiabilities DescriptionOfSensitivityOfFairValueMeasure ind- xbrli:stringItemT 4082 ind-as mentToChangesInUnobservableInputsLiabiliti as_DescriptionOfSensitivityOfFairValueMeasurementToC xbrli:item duration false true 4083 ype es hangesInUnobservableInputsLiabilities ind- DescriptionOfInterrelationshipsBetweenUnobs as_DescriptionOfInterrelationshipsBetweenUnobservableIn ervableInputsAndOfHowTheyMightMagnifyO xbrli:stringItemT 4083 ind-as putsAndOfHowTheyMightMagnifyOrMitigateEffectOfCha xbrli:item duration false true rMitigateEffectOfChangesInUnobservableInpu ype 4084 tsOnFairValueMeasurementLiabilities ngesInUnobservableInputsOnFairValueMeasurementLiabili ties DescriptionOfFactThatChangingOneOrMoreU ind- nobservableInputsToReflectReasonablyPossibl as_DescriptionOfFactThatChangingOneOrMoreUnobserva xbrli:stringItemT 4084 ind-as xbrli:item duration false true eAlternativeAssumptionsWouldChangeFairValbleInputsToReflectReasonablyPossibleAlternativeAssumptiype 4085 ueSignificantlyLiabilities onsWouldChangeFairValueSignificantlyLiabilities IncreaseDecreaseInFairValueMeasurementDueind- ToChangeInOneOrMoreUnobservableInputsT as_IncreaseDecreaseInFairValueMeasurementDueToChangxbrli:monetaryIt 4085 ind-as xbrli:item credit duration false true oReflectReasonablyPossibleAlternativeAssum eInOneOrMoreUnobservableInputsToReflectReasonablyPoemType 4086 ptionsLiabilities ssibleAlternativeAssumptionsLiabilities224 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L IncreaseInFairValueMeasurementDueToChangind- eInOneOrMoreUnobservableInputsToReflectR as_IncreaseInFairValueMeasurementDueToChangeInOneOxbrli:monetaryIt 4086 ind-as xbrli:item credit duration false true easonablyPossibleAlternativeAssumptionsLiab rMoreUnobservableInputsToReflectReasonablyPossibleAlt emType 4087 ilities ernativeAssumptionsLiabilities DecreaseInFairValueMeasurementDueToChan ind- geInOneOrMoreUnobservableInputsToReflect as_DecreaseInFairValueMeasurementDueToChangeInOne xbrli:monetaryIt 4087 ind-as xbrli:item debit duration false true ReasonablyPossibleAlternativeAssumptionsLiaOrMoreUnobservableInputsToReflectReasonablyPossibleAemType 4088 bilities lternativeAssumptionsLiabilities ind- DescriptionOfHowEffectOnFairValueMeasure as_DescriptionOfHowEffectOnFairValueMeasurementDue mentDueToChangeInOneOrMoreUnobservabl xbrli:stringItemT 4088 ind-as ToChangeInOneOrMoreUnobservableInputsToReflectReas xbrli:item duration false true eInputsToReflectReasonablyPossibleAlternativ ype 4089 eAssumptionsWasCalculatedLiabilities onablyPossibleAlternativeAssumptionsWasCalculatedLiabi lities DisclosureOfInformationSufficientToPermitRe ind- conciliationOfClassesDeterminedForFairValue as_DisclosureOfInformationSufficientToPermitReconciliatinonnum:textBlo 4089 ind-as xbrli:item duration false true MeasurementToLineItemsInBalanceSheetLiabionOfClassesDeterminedForFairValueMeasurementToLineI ckItemType 4090 litiesExplanatory temsInBalanceSheetLiabilitiesExplanatory ind- DescriptionOfAccountingPolicyDecisionToUs xbrli:stringItemT 4090 ind-as as_DescriptionOfAccountingPolicyDecisionToUseExcepti xbrli:item duration false true 4091 eExceptionInINDAS11348Liabilities ype onInINDAS11348Liabilities ind- DisclosureOfFairValueMeasurementOfEquity nonnum:textBlo 4091 ind-as as_DisclosureOfFairValueMeasurementOfEquityExplanato xbrli:item duration false true 4092 Explanatory ckItemType ry DisclosureOfFairValueMeasurementOfEquity ind- xbrli:stringItemT 4092 ind-as xbrli:item duration true true 4093 Abstract as_DisclosureOfFairValueMeasurementOfEquityAbstract ype DisclosureOfFairValueMeasurementOfEquity xbrli:stringItemT xbrldt:hyperc 4093 ind-as ind-as_DisclosureOfFairValueMeasurementOfEquityTable duration true true 4094 Table ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_EntitysOwnE 4094 ind-as ClassesOfEntitysOwnEquityInstrumentsAxis ind-as_ClassesOfEntitysOwnEquityInstrumentsAxis duration true true ype ionItem quityInstruments 4095 Domain DisclosureOfFairValueMeasurementOfEquity ind- xbrli:stringItemT 4095 ind-as xbrli:item duration true true 4096 LineItems as_DisclosureOfFairValueMeasurementOfEquityLineItems ype ind- DescriptionOfReasonsForFairValueMeasurem xbrli:stringItemT 4096 ind-as as_DescriptionOfReasonsForFairValueMeasurementEntity xbrli:item duration false true 4097 entEntitysOwnEquityInstruments ype sOwnEquityInstruments ind- TransfersOutOfLevel1IntoLevel2OfFairValue xbrli:monetaryIt 4097 ind-as as_TransfersOutOfLevel1IntoLevel2OfFairValueHierarchy xbrli:item duration false true 4098 HierarchyEntitysOwnEquityInstruments emType EntitysOwnEquityInstruments DescriptionOfReasonsForTransfersOutOfLeve ind- xbrli:stringItemT 4098 ind-as l1IntoLevel2OfFairValueHierarchyEntitysOwnas_DescriptionOfReasonsForTransfersOutOfLevel1IntoLev xbrli:item duration false true 4099 EquityInstruments el2OfFairValueHierarchyEntitysOwnEquityInstruments ype ind- TransfersOutOfLevel2IntoLevel1OfFairValue xbrli:monetaryIt 4099 ind-as as_TransfersOutOfLevel2IntoLevel1OfFairValueHierarchy xbrli:item duration false true 4100 HierarchyEntitysOwnEquityInstruments emType EntitysOwnEquityInstruments DescriptionOfReasonsForTransfersOutOfLeve ind- xbrli:stringItemT 4100 ind-as l2IntoLevel1OfFairValueHierarchyEntitysOwnas_DescriptionOfReasonsForTransfersOutOfLevel2IntoLev xbrli:item duration false true 4101 EquityInstruments el1OfFairValueHierarchyEntitysOwnEquityInstruments ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 225 A B C D E F G H I J K L ind- DescriptionOfPolicyForDeterminingWhenTran as_DescriptionOfPolicyForDeterminingWhenTransfersBet xbrli:stringItemT 4101 ind-as sfersBetweenLevelsAreDeemedToHaveOccurr xbrli:item duration false true 4102 edEntitysOwnEquityInstruments weenLevelsAreDeemedToHaveOccurredEntitysOwnEquityype Instruments DescriptionOfValuationTechniquesUsedInFair ind- xbrli:stringItemT 4102 ind-as ValueMeasurementEntitysOwnEquityInstrume as_DescriptionOfValuationTechniquesUsedInFairValueMe xbrli:item duration false true 4103 nts asurementEntitysOwnEquityInstruments ype ind- DescriptionOfInputsUsedInFairValueMeasure xbrli:stringItemT 4103 ind-as as_DescriptionOfInputsUsedInFairValueMeasurementEntit xbrli:item 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debit duration false true 4112 Instruments emType nts ind- IssuesFairValueMeasurementEntitysOwnEquit xbrli:monetaryIt 4112 ind-as as_IssuesFairValueMeasurementEntitysOwnEquityInstrum xbrli:item credit duration false true 4113 yInstruments emType ents ind- SettlementsFairValueMeasurementEntitysOwn xbrli:monetaryIt 4113 ind-as as_SettlementsFairValueMeasurementEntitysOwnEquityIn xbrli:item debit duration false true 4114 EquityInstruments emType struments ind- TransfersIntoLevel3OfFairValueHierarchyEnti xbrli:monetaryIt 4114 ind-as as_TransfersIntoLevel3OfFairValueHierarchyEntitysOwnE xbrli:item credit duration false true 4115 tysOwnEquityInstruments emType quityInstruments ind- TransfersOutOfLevel3OfFairValueHierarchyE xbrli:monetaryIt 4115 ind-as as_TransfersOutOfLevel3OfFairValueHierarchyEntitysOw xbrli:item debit duration false true 4116 ntitysOwnEquityInstruments emType nEquityInstruments ind- IncreaseDecreaseInFairValueMeasurementEnti xbrli:monetaryIt 4116 ind-as as_IncreaseDecreaseInFairValueMeasurementEntitysOwnE xbrli:item credit duration false true 4117 tysOwnEquityInstruments emType quityInstruments ind- DescriptionOfLineItemsInProfitOrLossWhere as_DescriptionOfLineItemsInProfitOrLossWhereGainsLossxbrli:stringItemT 4117 ind-as GainsLossesAreRecognisedFairValueMeasure xbrli:item duration false true 4118 mentEntitysOwnEquityInstruments esAreRecognisedFairValueMeasurementEntitysOwnEquity ype Instruments226 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DescriptionOfLineItemsInOtherComprehensiv ind- eIncomeWhereGainsLossesAreRecognisedFair as_DescriptionOfLineItemsInOtherComprehensiveIncome xbrli:stringItemT 4118 ind-as xbrli:item duration false true ValueMeasurementEntitysOwnEquityInstrume WhereGainsLossesAreRecognisedFairValueMeasurementE ype 4119 nts ntitysOwnEquityInstruments DescriptionOfReasonsForTransfersIntoLevel3 ind- xbrli:stringItemT 4119 ind-as OfFairValueHierarchyEntitysOwnEquityInstru 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nonnum:domainI 41474146 ind-as MultiperiodExcessEarningsMethodMember ind-as_MultiperiodExcessEarningsMethodMember xbrli:item duration true true temType ind- DisclosureOfSignificantUnobservableInputsUs xbrli:stringItemT 4147 ind-as as_DisclosureOfSignificantUnobservableInputsUsedInFair xbrli:item duration true true 4148 edInFairValueMeasurementOfAssetsLineItems ype ValueMeasurementOfAssetsLineItems InterestRateSignificantUnobservableInputsAss num:percentItem 4148 ind-as ind-as_InterestRateSignificantUnobservableInputsAssets xbrli:item duration false true 4149 ets Type ind- HistoricalVolatilityForSharesSignificantUnobs num:percentItem 4149 ind-as as_HistoricalVolatilityForSharesSignificantUnobservableIn xbrli:item duration false true 4150 ervableInputsAssets Type putsAssets ind- AdjustmentToMidmarketConsensusPriceSignif num:percentItem 4150 ind-as as_AdjustmentToMidmarketConsensusPriceSignificantUno xbrli:item duration false true 4151 icantUnobservableInputsAssets Type bservableInputsAssets228 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L CurrentEstimateOfFutureCashOutflowsToBeP ind- xbrli:monetaryIt 4151 ind-as aidToFulfilObligationSignificantUnobservable as_CurrentEstimateOfFutureCashOutflowsToBePaidToFul xbrli:item duration false true 4152 InputsAssets filObligationSignificantUnobservableInputsAssets emType ind- FinancialForecastOfProfitOrLossForCashgener xbrli:monetaryIt 4152 ind-as as_FinancialForecastOfProfitOrLossForCashgeneratingUni xbrli:item duration false true 4153 atingUnitSignificantUnobservableInputsAssets tSignificantUnobservableInputsAssets emType ind- FinancialForecastOfCashFlowsForCashgenerat xbrli:monetaryIt 4153 ind-as as_FinancialForecastOfCashFlowsForCashgeneratingUnitS xbrli:item duration false true 4154 ingUnitSignificantUnobservableInputsAssets emType ignificantUnobservableInputsAssets DisclosureOfSignificantUnobservableInputsUs ind- nonnum:textBlo 4154 ind-as 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duration false true 4178 wnEquityInstruments ignificantUnobservableInputsEntitysOwnEquityInstrumentsemType DisclosureOfLiabilitiesMeasuredAtFairValue ind- nonnum:textBlo 4178 ind-as AndIssuedWithInseparableThirdpartyCreditEn as_DisclosureOfLiabilitiesMeasuredAtFairValueAndIssued xbrli:item duration false true 4179 hancementExplanatory WithInseparableThirdpartyCreditEnhancementExplanatory ckItemType DisclosureOfLiabilitiesMeasuredAtFairValue ind- xbrli:stringItemT 4179 ind-as AndIssuedWithInseparableThirdpartyCreditEn as_DisclosureOfLiabilitiesMeasuredAtFairValueAndIssued xbrli:item duration true true 4180 hancementAbstract WithInseparableThirdpartyCreditEnhancementAbstract ype DisclosureOfLiabilitiesMeasuredAtFairValue ind- xbrli:stringItemT xbrldt:hyperc 4180 ind-as AndIssuedWithInseparableThirdpartyCreditEn as_DisclosureOfLiabilitiesMeasuredAtFairValueAndIssued duration true true 4181 hancementTable WithInseparableThirdpartyCreditEnhancementTable ype ubeItem ind-as:ind- 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FinancialAssetsPledgedAsCollateralForLiabilit xbrli:monetaryIt 4379 ind-as as_FinancialAssetsPledgedAsCollateralForLiabilitiesOrCo xbrli:item debit instant false true 4380 iesOrContingentLiabilities emType ntingentLiabilities DescriptionOfTermAndConditionsOfFinancial ind- xbrli:stringItemT 4380 ind-as AssetsPledgedAsCollateralForLiabilitiesOrCo as_DescriptionOfTermAndConditionsOfFinancialAssetsPle xbrli:item duration false true 4381 ntingentLiabilities dgedAsCollateralForLiabilitiesOrContingentLiabilities ype ind- AssetsHeldAsCollateralPermittedToBeSoldOr xbrli:monetaryIt 4381 ind-as as_AssetsHeldAsCollateralPermittedToBeSoldOrRepledge xbrli:item debit instant false true 4382 RepledgedAtFairValue emType dAtFairValue AssetsSoldOrRepledgedAsCollateralAtFairVal xbrli:monetaryIt 4382 ind-as ind-as_AssetsSoldOrRepledgedAsCollateralAtFairValue xbrli:item debit instant false true 4383 ue emType ind- ExplanationOfWhetherEntityHasObligationTo xbrli:stringItemT 4383 ind-as as_ExplanationOfWhetherEntityHasObligationToReturnCo xbrli:item duration false true 4384 ReturnCollateralSoldOrRepledged ype llateralSoldOrRepledged242 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DescriptionOfCollateralPermittedToSellOrRep ind- xbrli:stringItemT 4384 ind-as ledgeInAbsenceOfDefaultByOwnerOfCollater as_DescriptionOfCollateralPermittedToSellOrRepledgeInA xbrli:item duration false true 4385 al bsenceOfDefaultByOwnerOfCollateral ype DisclosureOfCompoundFinancialInstruments ind- xbrli:stringItemT 4385 ind-as WithMultipleEmbeddedDerivativesExplanator as_DisclosureOfCompoundFinancialInstrumentsWithMulti xbrli:item duration false true 4386 ype y pleEmbeddedDerivativesExplanatory DescriptionOfDetailsOfDefaultsDuringPeriod ind- xbrli:stringItemT 4386 ind-as OfPrincipalInterestSinkingFundOrRedemption as_DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincip xbrli:item duration false true 4387 TermsOfLoansPayable 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as_LoansPayableInBreachWhichPermittedLenderToDeman xbrli:item credit instant false true 4391 ToDemandAcceleratedRepayment emType dAcceleratedRepayment ExplanationOfWhetherBreachesWhichPermitt ind- edLenderToDemandAcceleratedRepaymentWeas_ExplanationOfWhetherBreachesWhichPermittedLender xbrli:stringItemT 4391 ind-as reRemediedOrTermsOfLoansPayableWereRen ToDemandAcceleratedRepaymentWereRemediedOrTerms xbrli:item duration false true ype egotiatedBeforeFinancialStatementsWereAuth OfLoansPayableWereRenegotiatedBeforeFinancialStateme 4392 orisedForIssue ntsWereAuthorisedForIssue ind- IncomeExpenseGainsOrLossesOfFinancialInst xbrli:stringItemT 4392 ind-as as_IncomeExpenseGainsOrLossesOfFinancialInstrumentsA xbrli:item duration true true 4393 rumentsAbstract ype bstract xbrli:stringItemT 4393 ind-as GainsLossesOnFinancialInstrumentsAbstract ind-as_GainsLossesOnFinancialInstrumentsAbstract xbrli:item duration true true 4394 ype GainsLossesOnFinancialAssetsAtFairValueTh ind- xbrli:monetaryIt 4394 ind-as roughProfitOrLossDesignatedAsUponInitialRe as_GainsLossesOnFinancialAssetsAtFairValueThroughPro xbrli:item credit duration false true 4395 cognition fitOrLossDesignatedAsUponInitialRecognition emType GainsLossesOnFinancialAssetsAtFairValueTh ind- xbrli:monetaryIt 4395 ind-as roughProfitOrLossClassifiedAsHeldForTradin as_GainsLossesOnFinancialAssetsAtFairValueThroughPro xbrli:item credit duration false true 4396 g fitOrLossClassifiedAsHeldForTrading emType GainsLossesOnFinancialAssetsAtFairValueTh ind- xbrli:monetaryIt 4396 ind-as roughProfitOrLossMandatorilyMeasuredAtFai as_GainsLossesOnFinancialAssetsAtFairValueThroughPro xbrli:item credit duration false true 4397 rValue fitOrLossMandatorilyMeasuredAtFairValue emType ind- GainsLossesOnFinancialAssetsAtFairValueTh xbrli:monetaryIt 4397 ind-as as_GainsLossesOnFinancialAssetsAtFairValueThroughPro xbrli:item credit duration false true 4398 roughProfitOrLoss emType fitOrLoss GainsLossesOnFinancialLiabilitiesAtFairValu ind- xbrli:monetaryIt 4398 ind-as eThroughProfitOrLossDesignatedAsUponInitiaas_GainsLossesOnFinancialLiabilitiesAtFairValueThrough xbrli:item credit duration false true 4399 lRecognition ProfitOrLossDesignatedAsUponInitialRecognition emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 243 A B C D E F G H I J K L GainsLossesRecognisedInOtherComprehensiv ind- eIncomeOnFinancialLiabilitiesAtFairValueThr as_GainsLossesRecognisedInOtherComprehensiveIncome xbrli:monetaryIt 4399 ind-as xbrli:item credit duration false true oughProfitOrLossDesignatedUponInitialRecog OnFinancialLiabilitiesAtFairValueThroughProfitOrLossDe emType 4400 nitionOrSubsequently signatedUponInitialRecognitionOrSubsequently GainsLossesRecognisedInProfitOrLossOnFina ind- ncialLiabilitiesAtFairValueThroughProfitOrLo as_GainsLossesRecognisedInProfitOrLossOnFinancialLiab xbrli:monetaryIt 4400 ind-as xbrli:item credit duration false true ssDesignatedUponInitialRecognitionOrSubseq 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as_InterestIncomeAndInterestExpenseForFinancialAssetsO xbrli:stringItemT 4405 ind-as lAssetsOrFinancialLiabilitiesNotAtFairValueT xbrli:item duration true true 4406 hroughProfitOrLossAbstract rFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAype bstract ind- InterestIncomeForFinancialAssetsNotAtFairVa xbrli:monetaryIt 4406 ind-as as_InterestIncomeForFinancialAssetsNotAtFairValueThrou xbrli:item credit duration false true 4407 lueThroughProfitOrLoss emType ghProfitOrLoss ind- InterestExpenseForFinancialLiabilitiesNotAtF xbrli:monetaryIt 4407 ind-as as_InterestExpenseForFinancialLiabilitiesNotAtFairValueT xbrli:item debit duration false true 4408 airValueThroughProfitOrLoss emType hroughProfitOrLoss ind- InterestIncomeForFinancialAssetsMeasuredAt xbrli:monetaryIt 4408 ind-as as_InterestIncomeForFinancialAssetsMeasuredAtAmortise xbrli:item credit duration false true 4409 AmortisedCost emType dCost InterestRevenueForFinancialAssetsMeasuredA ind- xbrli:monetaryIt 4409 ind-as 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xbrli:item duration false true 4427 dToHedgeAccountingExplanatory ckItemType eAccountingExplanatory ind- DescriptionOfHedgingInstrumentsUsedToHed xbrli:stringItemT 4427 ind-as as_DescriptionOfHedgingInstrumentsUsedToHedgeRiskEx xbrli:item duration false true 4428 geRiskExposuresAndHowTheyAreUsed ype posuresAndHowTheyAreUsed DescriptionOfHowEntityDeterminesEconomic ind- RelationshipBetweenHedgedItemAndHedgingIas_DescriptionOfHowEntityDeterminesEconomicRelations xbrli:stringItemT 4428 ind-as xbrli:item duration false true nstrumentForPurposeOfAssessingHedgeEffectihipBetweenHedgedItemAndHedgingInstrumentForPurpose ype 4429 veness OfAssessingHedgeEffectiveness ind- DescriptionOfHowEntityEstablishesHedgeRati xbrli:stringItemT 4429 ind-as as_DescriptionOfHowEntityEstablishesHedgeRatioAndWh xbrli:item duration false true 4430 oAndWhatSourcesOfHedgeIneffectivenessAre ype atSourcesOfHedgeIneffectivenessAre InformationAboutHowEntityDeterminedRiskC ind- nonnum:textBlo 4430 ind-as omponentDesignatedAsHedgedItemExplanator as_InformationAboutHowEntityDeterminedRiskComponen xbrli:item duration false true 4431 y tDesignatedAsHedgedItemExplanatory ckItemType InformationAboutHowDesignatedRiskComponind- nonnum:textBlo 4431 ind-as entRelatesToHedgedItemInItsEntiretyExplanat as_InformationAboutHowDesignatedRiskComponentRelat xbrli:item duration false true 4432 ory esToHedgedItemInItsEntiretyExplanatory ckItemType InformationAboutUltimateRiskManagementStr ind- xbrli:stringItemT 4432 ind-as ategyInRelationToHedgingRelationshipsThatE as_InformationAboutUltimateRiskManagementStrategyInR xbrli:item duration false true 4433 ntityFrequentlyResets elationToHedgingRelationshipsThatEntityFrequentlyResetsype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 245 A B C D E F G H I J K L DescriptionOfHowEntityReflectsItsRiskManagind- ementStrategyByUsingHedgeAccountingAndDas_DescriptionOfHowEntityReflectsItsRiskManagementStr xbrli:stringItemT 4433 ind-as xbrli:item duration false true esignatingHedgingRelationshipsThatItFrequentategyByUsingHedgeAccountingAndDesignatingHedgingReype 4434 lyResets lationshipsThatItFrequentlyResets ind- IndicationOfHowFrequentlyHedgingRelations xbrli:stringItemT 4434 ind-as as_IndicationOfHowFrequentlyHedgingRelationshipsAreD xbrli:item duration false true 4435 hipsAreDiscontinuedAndRestarted ype iscontinuedAndRestarted DescriptionOfFactAndReasonWhyVolumeOf ind- HedgingRelationshipsToWhichExemptionInIN as_DescriptionOfFactAndReasonWhyVolumeOfHedgingR xbrli:stringItemT 4435 ind-as xbrli:item duration false true DAS10723CAppliesIsUnrepresentativeOfNor elationshipsToWhichExemptionInINDAS10723CAppliesIs ype 4436 malVolumes UnrepresentativeOfNormalVolumes ind- DisclosureOfInformationAboutTermsAndCond as_DisclosureOfInformationAboutTermsAndConditionsOf nonnum:textBlo 4436 ind-as itionsOfHedgingInstrumentsAndHowTheyAffe xbrli:item duration false true 4437 ctFutureCashFlowsExplanatory HedgingInstrumentsAndHowTheyAffectFutureCashFlows 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ind-as as_DisclosureOfDetailedInformationAboutHedgingInstrum xbrli:item duration false true 4446 gInstrumentsExplanatory ckItemType entsExplanatory ind- DisclosureOfDetailedInformationAboutHedgin xbrli:stringItemT 4446 ind-as as_DisclosureOfDetailedInformationAboutHedgingInstrum xbrli:item duration true true 4447 gInstrumentsAbstract ype entsAbstract ind- DisclosureOfDetailedInformationAboutHedgin xbrli:stringItemT xbrldt:hyperc 4447 ind-as as_DisclosureOfDetailedInformationAboutHedgingInstrum duration true true 4448 gInstrumentsTable ype ubeItem entsTable ind- DisclosureOfDetailedInformationAboutHedgin xbrli:stringItemT 4448 ind-as as_DisclosureOfDetailedInformationAboutHedgingInstrum xbrli:item duration true true 4449 gInstrumentsLineItems ype entsLineItems xbrli:monetaryIt 44504449 ind-as HedgingInstrumentAssets ind-as_HedgingInstrumentAssets xbrli:item debit instant false true emType246 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:monetaryIt 44514450 ind-as HedgingInstrumentLiabilities ind-as_HedgingInstrumentLiabilities xbrli:item credit instant false true emType ind- DescriptionOfLineItemInBalanceSheetThatIncl xbrli:stringItemT 4451 ind-as as_DescriptionOfLineItemInBalanceSheetThatIncludesHed xbrli:item duration false true 4452 udesHedgingInstrument ype gingInstrument GainLossOnChangeInFairValueOfHedgingInst ind- xbrli:monetaryIt 4452 ind-as rumentUsedAsBasisForRecognisingHedgeInef as_GainLossOnChangeInFairValueOfHedgingInstrumentU xbrli:item credit duration false true 4453 fectiveness sedAsBasisForRecognisingHedgeIneffectiveness emType ind- DisclosureOfDetailedInformationAboutHedge nonnum:textBlo 4453 ind-as as_DisclosureOfDetailedInformationAboutHedgedItemsEx xbrli:item duration false true 4454 dItemsExplanatory ckItemType planatory ind- DisclosureOfDetailedInformationAboutHedge xbrli:stringItemT 4454 ind-as as_DisclosureOfDetailedInformationAboutHedgedItemsAb xbrli:item duration true true 4455 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FairValueOfFinancialInstrumentOnDiscontinu ind- ationOfMeasurementAtFairValueThroughProfias_FairValueOfFinancialInstrumentOnDiscontinuationOfMxbrli:monetaryIt 4495 ind-as xbrli:item debit instant false true tOrLossBecauseCreditDerivativeIsUsedToManeasurementAtFairValueThroughProfitOrLossBecauseCreditemType 4496 ageCreditRiskAssets DerivativeIsUsedToManageCreditRiskAssets FairValueOfFinancialInstrumentOnDiscontinu ind- ationOfMeasurementAtFairValueThroughProfias_FairValueOfFinancialInstrumentOnDiscontinuationOfMxbrli:monetaryIt 4496 ind-as xbrli:item credit instant false true tOrLossBecauseCreditDerivativeIsUsedToManeasurementAtFairValueThroughProfitOrLossBecauseCreditemType 4497 ageCreditRiskLiabilities DerivativeIsUsedToManageCreditRiskLiabilities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 249 A B C D E F G H I J K L NominalOrPrincipalAmountOfFinancialInstru ind- mentOnDiscontinuationOfMeasurementAtFair as_NominalOrPrincipalAmountOfFinancialInstrumentOnD xbrli:monetaryIt 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INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- LaterThanSixMonthsAndNotLaterThanOneYe nonnum:domainI 4745 ind-as as_LaterThanSixMonthsAndNotLaterThanOneYearMembe xbrli:item duration true true 4746 arMember temType r ind- LaterThanOneYearAndNotLaterThanThreeYe nonnum:domainI 4746 ind-as as_LaterThanOneYearAndNotLaterThanThreeYearsMemb xbrli:item duration true true 4747 arsMember temType er LaterThanOneYearAndNotLaterThanTwoYearind- nonnum:domainI 4747 ind-as xbrli:item duration true true 4748 sMember as_LaterThanOneYearAndNotLaterThanTwoYearsMembertemType ind- LaterThanTwoYearsAndNotLaterThanThreeY nonnum:domainI 4748 ind-as as_LaterThanTwoYearsAndNotLaterThanThreeYearsMem xbrli:item duration true true 4749 earsMember temType ber ind- LaterThanThreeYearsAndNotLaterThanFiveY nonnum:domainI 4749 ind-as as_LaterThanThreeYearsAndNotLaterThanFiveYearsMem xbrli:item duration true true 4750 earsMember temType ber ind- LaterThanThreeYearsAndNotLaterThanFourY 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ind-as_OtherEquityOtherMember xbrli:item duration true true temType nonnum:textBlo 4853 ind-as EarningsPerShareExplanatory ind-as_EarningsPerShareExplanatory xbrli:item duration false true 4854 ckItemType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 267 A B C D E F G H I J K L xbrli:stringItemT xbrldt:hyperc 48554854 ind-as EarningsPerShareTable ind-as_EarningsPerShareTable duration true true ype ubeItem xbrli:stringItemT 48564855 ind-as EarningsPerShareLineItems ind-as_EarningsPerShareLineItems xbrli:item duration true true ype ind- NumberOfSharesOfNoncurrentInvestmentMad xbrli:sharesItem 4856 ind-as as_NumberOfSharesOfNoncurrentInvestmentMadeInBody xbrli:item duration false true 4857 eInBodyCorporate Type Corporate ind- NumberOfSharesOfCurrentInvestmentMadeIn xbrli:sharesItem 4857 ind-as as_NumberOfSharesOfCurrentInvestmentMadeInBodyCor xbrli:item duration false true 4858 BodyCorporate Type porate xbrli:stringItemT 48594858 ind-as TotalComprehensiveIncomeAbstract 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GainLossRecognisedOnMeasurementToFairV ind- alueLessCostsToSellOrOnDisposalOfAssetsOr as_GainLossRecognisedOnMeasurementToFairValueLess xbrli:monetaryIt 4864 ind-as xbrli:item credit duration false true DisposalGroupsConstitutingDiscontinuedOper CostsToSellOrOnDisposalOfAssetsOrDisposalGroupsCons emType 4865 ations titutingDiscontinuedOperations TaxExpenseOfDiscontinuedOperationsAbstrac xbrli:stringItemT 4865 ind-as ind-as_TaxExpenseOfDiscontinuedOperationsAbstract xbrli:item duration true true 4866 t ype BankBalanceOtherThanCashAndCashEquivale xbrli:monetaryIt 4866 ind-as ind-as_BankBalanceOtherThanCashAndCashEquivalents xbrli:item debit instant false true 4867 nts emType xbrli:monetaryIt 48684867 ind-as NoncurrentAssetsClassifiedAsHeldForSale ind-as_NoncurrentAssetsClassifiedAsHeldForSale xbrli:item debit instant false true emType ind- LiabilitiesDirectlyAssociatedWithAssetsInDis xbrli:monetaryIt 4868 ind-as as_LiabilitiesDirectlyAssociatedWithAssetsInDisposalGrou xbrli:item credit instant false true 4869 posalGroupClassifiedAsHeldForSale emType pClassifiedAsHeldForSale xbrli:stringItemT 48704869 ind-as IncomeAbstract ind-as_IncomeAbstract xbrli:item duration true true ype ind- OtherComprehensiveIncomeThatWillBeReclas xbrli:stringItemT 4870 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo xbrli:item duration true true 4871 sifiedToProfitOrLossNetOfTaxOthersAbstract ProfitOrLossNetOfTaxOthersAbstract ype ind- OtherComprehensiveIncomeThatWillBeReclas xbrli:stringItemT xbrldt:hyperc 4871 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo duration true true 4872 sifiedToProfitOrLossNetOfTaxOthersTable ype ubeItem ProfitOrLossNetOfTaxOthersTable268 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind-as:ind- as_OtherCompre ind- hensiveIncomeT OtherComprehensiveIncomeThatWillBeReclas xbrli:stringItemT xbrldt:dimens 4872 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo duration true true hatWillBeReclas sifiedToProfitOrLossNetOfTaxOthersAxis ype ionItem ProfitOrLossNetOfTaxOthersAxis sifiedToProfitOr LossNetOfTaxO 4873 thersDomain OtherComprehensiveIncomeThatWillBeReclasind- xbrli:stringItemT 4873 ind-as sifiedToProfitOrLossNetOfTaxOthersLineItemas_OtherComprehensiveIncomeThatWillBeReclassifiedTo xbrli:item duration true true 4874 s ProfitOrLossNetOfTaxOthersLineItems ype DescriptionOfOtherComprehensiveIncomeTha ind- xbrli:stringItemT 4874 ind-as tWillBeReclassifiedToProfitOrLossNetOfTax as_DescriptionOfOtherComprehensiveIncomeThatWillBeR xbrli:item duration false true 4875 Others eclassifiedToProfitOrLossNetOfTaxOthers ype OtherComprehensiveIncomeThatWillNotBeRe ind- xbrli:stringItemT 4875 ind-as classifiedToProfitOrLossNetOfTaxOthersAbst as_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item duration true true 4876 ract ToProfitOrLossNetOfTaxOthersAbstract ype OtherComprehensiveIncomeThatWillNotBeRe ind- xbrli:stringItemT xbrldt:hyperc 4876 ind-as classifiedToProfitOrLossNetOfTaxOthersTabl as_OtherComprehensiveIncomeThatWillNotBeReclassified duration true true 4877 e ToProfitOrLossNetOfTaxOthersTable ype ubeItem ind-as:ind- as_OtherCompre ind- hensiveIncomeT OtherComprehensiveIncomeThatWillNotBeRe xbrli:stringItemT xbrldt:dimens 4877 ind-as as_OtherComprehensiveIncomeThatWillNotBeReclassified duration true true hatWillNotBeRe classifiedToProfitOrLossNetOfTaxOthersAxis ype ionItem ToProfitOrLossNetOfTaxOthersAxis classifiedToProfi tOrLossNetOfTa 4878 xOthersDomain OtherComprehensiveIncomeThatWillNotBeRe ind- xbrli:stringItemT 4878 ind-as classifiedToProfitOrLossNetOfTaxOthersLineIas_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item duration true true 4879 tems ToProfitOrLossNetOfTaxOthersLineItems ype DescriptionOfOtherComprehensiveIncomeTha ind- xbrli:stringItemT 4879 ind-as tWillNotBeReclassifiedToProfitOrLossNetOf as_DescriptionOfOtherComprehensiveIncomeThatWillNot xbrli:item duration false true 4880 TaxOthers BeReclassifiedToProfitOrLossNetOfTaxOthers ype ind- OtherComprehensiveIncomeThatWillBeReclas xbrli:stringItemT 4880 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo xbrli:item duration true true 4881 sifiedToProfitOrLossBeforeTaxOthersAbstract ProfitOrLossBeforeTaxOthersAbstract ype ind- OtherComprehensiveIncomeThatWillBeReclas xbrli:stringItemT xbrldt:hyperc 4881 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo duration true true 4882 sifiedToProfitOrLossBeforeTaxOthersTable ype ubeItem ProfitOrLossBeforeTaxOthersTable ind-as:ind- as_OtherCompre ind- hensiveIncomeT OtherComprehensiveIncomeThatWillBeReclas xbrli:stringItemT xbrldt:dimens 4882 ind-as as_OtherComprehensiveIncomeThatWillBeReclassifiedTo duration true true hatWillBeReclas sifiedToProfitOrLossBeforeTaxOthersAxis ype ionItem ProfitOrLossBeforeTaxOthersAxis sifiedToProfitOr LossBeforeTaxO 4883 thersDomain[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 269 A B C D E F G H I J K L OtherComprehensiveIncomeThatWillBeReclasind- xbrli:stringItemT 4883 ind-as sifiedToProfitOrLossBeforeTaxOthersLineIte as_OtherComprehensiveIncomeThatWillBeReclassifiedTo xbrli:item duration true true 4884 ms ProfitOrLossBeforeTaxOthersLineItems ype DescriptionOfOtherComprehensiveIncomeTha ind- xbrli:stringItemT 4884 ind-as tWillBeReclassifiedToProfitOrLossBeforeTax as_DescriptionOfOtherComprehensiveIncomeThatWillBeR xbrli:item duration false true 4885 Others eclassifiedToProfitOrLossBeforeTaxOthers ype OtherComprehensiveIncomeThatWillNotBeRe ind- xbrli:stringItemT 4885 ind-as classifiedToProfitOrLossBeforeTaxOthersAbstas_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item duration true true 4886 ract ToProfitOrLossBeforeTaxOthersAbstract ype OtherComprehensiveIncomeThatWillNotBeRe ind- xbrli:stringItemT xbrldt:hyperc 4886 ind-as classifiedToProfitOrLossBeforeTaxOthersTablas_OtherComprehensiveIncomeThatWillNotBeReclassified duration true true 4887 e ToProfitOrLossBeforeTaxOthersTable ype ubeItem ind-as:ind- as_OtherCompre ind- hensiveIncomeT OtherComprehensiveIncomeThatWillNotBeRe xbrli:stringItemT xbrldt:dimens 4887 ind-as as_OtherComprehensiveIncomeThatWillNotBeReclassified duration true true hatWillNotBeRe classifiedToProfitOrLossBeforeTaxOthersAxis ype ionItem ToProfitOrLossBeforeTaxOthersAxis classifiedToProfi tOrLossBeforeT 4888 axOthersDomain OtherComprehensiveIncomeThatWillNotBeRe ind- xbrli:stringItemT 4888 ind-as classifiedToProfitOrLossBeforeTaxOthersLine as_OtherComprehensiveIncomeThatWillNotBeReclassified xbrli:item duration true true 4889 Items ToProfitOrLossBeforeTaxOthersLineItems ype DescriptionOfOtherComprehensiveIncomeTha ind- xbrli:stringItemT 4889 ind-as tWillNotBeReclassifiedToProfitOrLossBefore as_DescriptionOfOtherComprehensiveIncomeThatWillNot xbrli:item duration false true 4890 TaxOthers BeReclassifiedToProfitOrLossBeforeTaxOthers ype xbrli:monetaryIt 48914890 ind-as OtherChangesInEquity ind-as_OtherChangesInEquity xbrli:item duration false true emType ind- LiabilityComponentOfCompoundFinancialInst nonnum:domainI 4891 ind-as as_LiabilityComponentOfCompoundFinancialInstruments xbrli:item duration true true 4892 rumentsMember temType Member xbrli:stringItemT 48934892 ind-as OtherCurrentLiabilitiesOthersAbstract ind-as_OtherCurrentLiabilitiesOthersAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 48944893 ind-as OtherCurrentLiabilitiesOthersTable ind-as_OtherCurrentLiabilitiesOthersTable duration true true ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_OtherCurrent 4894 ind-as OtherCurrentLiabilitiesOthersAxis ind-as_OtherCurrentLiabilitiesOthersAxis duration true true ype ionItem LiabilitiesOthers 4895 Domain xbrli:stringItemT 48964895 ind-as OtherCurrentLiabilitiesOthersLineItems ind-as_OtherCurrentLiabilitiesOthersLineItems xbrli:item duration true true ype xbrli:stringItemT 48974896 ind-as DescriptionOfOtherCurrentLiabilitiesOthers ind-as_DescriptionOfOtherCurrentLiabilitiesOthers xbrli:item duration false true ype OtherCurrentFinancialLiabilitiesOthersAbstrac xbrli:stringItemT 4897 ind-as ind-as_OtherCurrentFinancialLiabilitiesOthersAbstract xbrli:item duration true true 4898 t ype xbrli:stringItemT xbrldt:hyperc 48994898 ind-as OtherCurrentFinancialLiabilitiesOthersTable ind-as_OtherCurrentFinancialLiabilitiesOthersTable duration true true ype ubeItem270 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind-as:ind- as_OtherCurrent xbrli:stringItemT xbrldt:dimens 4899 ind-as OtherCurrentFinancialLiabilitiesOthersAxis ind-as_OtherCurrentFinancialLiabilitiesOthersAxis duration true true FinancialLiabilit ype ionItem 4900 iesOthersDomai n OtherCurrentFinancialLiabilitiesOthersLineIte xbrli:stringItemT 4900 ind-as ind-as_OtherCurrentFinancialLiabilitiesOthersLineItems xbrli:item duration true true 4901 ms ype DescriptionOfOtherCurrentFinancialLiabilities ind- xbrli:stringItemT 4901 ind-as xbrli:item duration false true 4902 Others as_DescriptionOfOtherCurrentFinancialLiabilitiesOthers ype OtherNoncurrentFinancialAssetsOthersAbstrac xbrli:stringItemT 4902 ind-as ind-as_OtherNoncurrentFinancialAssetsOthersAbstract xbrli:item duration true true 4903 t ype xbrli:stringItemT xbrldt:hyperc 4903 ind-as OtherNoncurrentFinancialAssetsOthersTable ind-as_OtherNoncurrentFinancialAssetsOthersTable duration true true 4904 ype ubeItem ind-as:ind- ind- as_OtherNonCur ClassificationOfOtherNoncurrentFinancialAss xbrli:stringItemT xbrldt:dimens 4904 ind-as as_ClassificationOfOtherNoncurrentFinancialAssetsOthers duration true true rentFinancialAss etsOthersAxis ype ionItem 4905 Axis etsOthersDomai n OtherNoncurrentFinancialAssetsOthersLineIte xbrli:stringItemT 4905 ind-as ind-as_OtherNoncurrentFinancialAssetsOthersLineItems xbrli:item duration true true 4906 ms ype DescriptionOtherNoncurrentFinancialAssetsOt xbrli:stringItemT 4906 ind-as ind-as_DescriptionOtherNoncurrentFinancialAssetsOthers xbrli:item duration false true 4907 hers ype xbrli:monetaryIt 49084907 ind-as ExciseDuty ind-as_ExciseDuty xbrli:item debit duration false true emType ind- DescriptionOfTransactionByEntityForProvisio as_DescriptionOfTransactionByEntityForProvisionOfKey xbrli:stringItemT 4908 ind-as nOfKeyManagementPersonnelServicesProvide xbrli:item duration false true 4909 dBySeparateManagementEntities ManagementPersonnelServicesProvidedBySeparateManage ype mentEntities ind- DisclosureOfReconciliationOfEquityFromPrev nonnum:textBlo 4909 ind-as as_DisclosureOfReconciliationOfEquityFromPreviousGaap xbrli:item duration false true 4910 iousGaapToIndAsExplanatory ckItemType ToIndAsExplanatory ind- DisclosureOfReconciliationOfEquityFromPrev xbrli:stringItemT 4910 ind-as as_DisclosureOfReconciliationOfEquityFromPreviousGaap xbrli:item duration true true 4911 iousGaapToIndAsAbstract ype ToIndAsAbstract xbrli:monetaryIt 49124911 ind-as EquityAsPerIndianGaap ind-as_EquityAsPerIndianGaap xbrli:item credit instant false true emType xbrli:monetaryIt 49134912 ind-as IndAsAdjustmentForEquity ind-as_IndAsAdjustmentForEquity xbrli:item credit instant false true emType xbrli:monetaryIt 49144913 ind-as EquityAsPerIndAs ind-as_EquityAsPerIndAs xbrli:item credit instant false true emType xbrli:stringItemT 4914 ind-as DisclosureOfEquityIndAsAdjustmentAbstract ind-as_DisclosureOfEquityIndAsAdjustmentAbstract xbrli:item duration true true 4915 ype xbrli:stringItemT xbrldt:hyperc 49164915 ind-as DisclosureOfEquityIndAsAdjustmentTable ind-as_DisclosureOfEquityIndAsAdjustmentTable duration true true ype ubeItem DisclosureOfEquityIndAsAdjustmentLineItem xbrli:stringItemT 4916 ind-as ind-as_DisclosureOfEquityIndAsAdjustmentLineItems xbrli:item duration true true 4917 s ype xbrli:stringItemT 49184917 ind-as DescriptionOfIndAsAdjustment ind-as_DescriptionOfIndAsAdjustment xbrli:item duration false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 271 A B C D E F G H I J K L ind- DisclosureOfReconciliationOfComprehensiveI nonnum:textBlo 4918 ind-as as_DisclosureOfReconciliationOfComprehensiveIncomeFr xbrli:item duration false true 4919 ncomeFromPreviousGaapToIndAsExplanatory omPreviousGaapToIndAsExplanatory ckItemType ind- DisclosureOfReconciliationOfComprehensiveI xbrli:stringItemT 4919 ind-as as_DisclosureOfReconciliationOfComprehensiveIncomeFr xbrli:item duration true true 4920 ncomeFromPreviousGaapToIndAsAbstract ype omPreviousGaapToIndAsAbstract xbrli:monetaryIt 49214920 ind-as ComprehensiveIncomeAsPerIndianGaap ind-as_ComprehensiveIncomeAsPerIndianGaap xbrli:item credit duration false true emType xbrli:monetaryIt 49224921 ind-as IndAsAdjustmentForComprehensiveIncome ind-as_IndAsAdjustmentForComprehensiveIncome xbrli:item credit duration false true emType xbrli:monetaryIt 49234922 ind-as ComprehensiveIncomeAsPerIndAs ind-as_ComprehensiveIncomeAsPerIndAs xbrli:item credit duration false true emType ind- DisclosureOfComprehensiveIncomeIndAsAdju xbrli:stringItemT 4923 ind-as as_DisclosureOfComprehensiveIncomeIndAsAdjustmentA xbrli:item duration true true 4924 stmentAbstract ype bstract ind- DisclosureOfComprehensiveIncomeIndAsAdju xbrli:stringItemT xbrldt:hyperc 4924 ind-as as_DisclosureOfComprehensiveIncomeIndAsAdjustmentTa duration true true 4925 stmentTable ype ubeItem ble ind- DisclosureOfComprehensiveIncomeIndAsAdju xbrli:stringItemT 4925 ind-as as_DisclosureOfComprehensiveIncomeIndAsAdjustmentLi xbrli:item duration true true 4926 stmentLineItems ype neItems DisclosureOfReconciliationOfProfitLossForThind- nonnum:textBlo 4926 ind-as ePeriodFromPreviousGaapToIndAsExplanator as_DisclosureOfReconciliationOfProfitLossForThePeriodF xbrli:item duration false true 4927 y romPreviousGaapToIndAsExplanatory ckItemType ind- DisclosureOfReconciliationOfProfitLossForTh xbrli:stringItemT 4927 ind-as as_DisclosureOfReconciliationOfProfitLossForThePeriodF xbrli:item duration true true 4928 ePeriodFromPreviousGaapToIndAsAbstract ype romPreviousGaapToIndAsAbstract xbrli:monetaryIt 49294928 ind-as ProfitLossForThePeriodAsPerIndianGaap ind-as_ProfitLossForThePeriodAsPerIndianGaap xbrli:item credit duration false true emType xbrli:monetaryIt 4929 ind-as IndAsAdjustmentForProfitLossForThePeriod ind-as_IndAsAdjustmentForProfitLossForThePeriod xbrli:item credit duration false true 4930 emType xbrli:monetaryIt 49314930 ind-as ProfitLossForThePeriodAsPerIndAs ind-as_ProfitLossForThePeriodAsPerIndAs xbrli:item credit duration false true emType ind- DisclosureOfProfitLossForThePeriodIndAsAdj xbrli:stringItemT 4931 ind-as as_DisclosureOfProfitLossForThePeriodIndAsAdjustment xbrli:item duration true true 4932 ustmentAbstract ype Abstract ind- DisclosureOfProfitLossForThePeriodIndAsAdj xbrli:stringItemT xbrldt:hyperc 4932 ind-as as_DisclosureOfProfitLossForThePeriodIndAsAdjustment duration true true 4933 ustmentTable ype ubeItem Table ind- DisclosureOfProfitLossForThePeriodIndAsAdj xbrli:stringItemT 4933 ind-as as_DisclosureOfProfitLossForThePeriodIndAsAdjustment xbrli:item duration true true 4934 ustmentLineItems ype LineItems nonnum:domainI 49354934 ind-as OtherFinancialInstrumentsMember ind-as_OtherFinancialInstrumentsMember xbrli:item duration true true temType xbrli:stringItemT 49364935 ind-as NatureOfOtherFinancialInstruments ind-as_NatureOfOtherFinancialInstruments xbrli:item duration false true ype MaximumExposureToCreditRiskFinancialInstr ind- xbrli:monetaryIt 4936 ind-as umentsToWhichImpairmentRequirementsInIndas_MaximumExposureToCreditRiskFinancialInstrumentsT xbrli:item instant false true 4937 As9AreNotApplied oWhichImpairmentRequirementsInIndAs9AreNotApplied emType272 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DescriptionOfCollateralHeldAsSecurityAndOt ind- herCreditEnhancementsAndTheirFinancialEffeas_DescriptionOfCollateralHeldAsSecurityAndOtherCredit ctInRespectOfAmountThatBestRepresentsMax 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nonnum:domainI 4951 ind-as ind-as_OtherPropertyPlantAndEquipmentOthersMember xbrli:item duration true true 4952 ber temType DescriptionOfInvestmentsInEquityInstruments ind- xbrli:stringItemT 4952 ind-as DesignatedAtFairValueThroughOtherComprehas_DescriptionOfInvestmentsInEquityInstrumentsDesignate xbrli:item duration false true 4953 ensiveIncome dAtFairValueThroughOtherComprehensiveIncome ype DescriptionOfBasisOfInputsAndAssumptions ind- AndEstimationTechniquesUsedToDetermineWas_DescriptionOfBasisOfInputsAndAssumptionsAndEstim xbrli:stringItemT 4953 ind-as xbrli:item duration false true hetherFinancialAssetIsCreditImpairedFinancialationTechniquesUsedToDetermineWhetherFinancialAssetI ype 4954 Asset sCreditImpairedFinancialAsset xbrli:stringItemT 49554954 ind-as TypesOfRateRegulatedActivities ind-as_TypesOfRateRegulatedActivities xbrli:item duration false true ype DescriptionOfRegulatoryDeferralAccountBala xbrli:stringItemT 4955 ind-as ind-as_DescriptionOfRegulatoryDeferralAccountBalances xbrli:item duration false true 4956 nces ype xbrli:stringItemT xbrldt:hyperc 49574956 ind-as StatementOfChangesInEquityTableNotAll ind-as_StatementOfChangesInEquityTableNotAll duration true true ype ubeItem SubclassificationOfTradeReceivablesTableNot xbrli:stringItemT xbrldt:hyperc 4957 ind-as ind-as_SubclassificationOfTradeReceivablesTableNotAll duration true true 4958 All ype ubeItem[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 273 A B C D E F G H I J K L nonnum:domainI 49594958 ind-as OtherAcquiredReceivablesMember ind-as_OtherAcquiredReceivablesMember xbrli:item duration true true temType xbrli:stringItemT 49604959 ind-as NatureOfEntitysOwnEquityInstruments ind-as_NatureOfEntitysOwnEquityInstruments xbrli:item duration false true ype DisclosureOfPropertyPlantAndEquipmentTabl xbrli:stringItemT xbrldt:hyperc 4960 ind-as ind-as_DisclosureOfPropertyPlantAndEquipmentTable duration true true 4961 e ype ubeItem xbrli:stringItemT xbrldt:dimens 49624961 ind-as ClassesOfPropertyPlantAndEquipmentAxis ind-as_ClassesOfPropertyPlantAndEquipmentAxis duration true true ype ionItem ind- AdditionsOtherThanThroughBusinessCombina xbrli:stringItemT 4962 ind-as as_AdditionsOtherThanThroughBusinessCombinationsInve xbrli:item duration true true 4963 tionsInvestmentPropertyAbstract ype stmentPropertyAbstract xbrli:stringItemT 49644963 ind-as OtherNoncurrentAssetsOthersAbstract ind-as_OtherNoncurrentAssetsOthersAbstract xbrli:item duration true true ype xbrli:stringItemT xbrldt:hyperc 49654964 ind-as OtherNoncurrentAssetsOthersTable ind-as_OtherNoncurrentAssetsOthersTable duration true true ype ubeItem ind-as:ind- xbrli:stringItemT xbrldt:dimens as_OtherNoncur 4965 ind-as OtherNoncurrentAssetsOthersAxis ind-as_OtherNoncurrentAssetsOthersAxis duration true true ype ionItem rentAssetsOthers 4966 Domain xbrli:stringItemT 49674966 ind-as OtherNoncurrentAssetsOthersLineItems 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4972 onOrAcquisitionOfAnyAssetInCash emType uisitionOfAnyAssetInCash AmountSpentOnPurposesOtherThanConstructi ind- xbrli:monetaryIt 4972 ind-as onOrAcquisitionOfAnyAssetYetToBePaidInC as_AmountSpentOnPurposesOtherThanConstructionOrAcq xbrli:item debit duration false true 4973 ash uisitionOfAnyAssetYetToBePaidInCash emType ind- AmountSpentOnPurposesOtherThanConstructi xbrli:monetaryIt 4973 ind-as as_AmountSpentOnPurposesOtherThanConstructionOrAcq xbrli:item debit duration false true 4974 onOrAcquisitionOfAnyAsset emType uisitionOfAnyAsset xbrli:monetaryIt 49754974 ind-as AdjustmentsToEquityForRestatement ind-as_AdjustmentsToEquityForRestatement xbrli:item credit duration false true emType ind- DisclosureOfAdditionalInformationPropertyPl xbrli:stringItemT 4975 ind-as as_DisclosureOfAdditionalInformationPropertyPlantAndEq xbrli:item duration true true 4976 antAndEquipmentAbstract ype uipmentAbstract ind- DisclosureOfAdditionalInformationPropertyPl xbrli:stringItemT xbrldt:hyperc 4976 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THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind-as:ind- xbrli:stringItemT xbrldt:dimens as_OtherNoncur 5023 ind-as OtherNoncurrentLiabilitiesOthersAxis ind-as_OtherNoncurrentLiabilitiesOthersAxis duration true true ype ionItem rentLiabilitiesOt 5024 hersDomain xbrli:stringItemT 50255024 ind-as OtherNoncurrentLiabilitiesOthersLineItems ind-as_OtherNoncurrentLiabilitiesOthersLineItems xbrli:item duration true true ype DescriptionOfOtherNoncurrentLiabilitiesOther xbrli:stringItemT 5025 ind-as ind-as_DescriptionOfOtherNoncurrentLiabilitiesOthers xbrli:item duration false true 5026 s ype xbrli:stringItemT 50275026 ind-as DisclosureOfNotesOnAdvancesAbstract ind-as_DisclosureOfNotesOnAdvancesAbstract xbrli:item duration true true ype nonnum:textBlo 5027 ind-as DisclosureOfNotesOnAdvancesExplanatory ind-as_DisclosureOfNotesOnAdvancesExplanatory xbrli:item duration false true 5028 ckItemType xbrli:stringItemT 50295028 ind-as DisclosureOfAdvancesAbstract 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as_AdvanceDueByPrivateCompaniesInWhichAnyDirectorI xbrli:item debit instant false true 5042 DirectorIsDirector emType sDirector ind- AdvanceDueByPrivateCompaniesInWhichAny xbrli:monetaryIt 5042 ind-as as_AdvanceDueByPrivateCompaniesInWhichAnyDirectorI xbrli:item debit instant false true 5043 DirectorIsMember emType sMember ind- AdvanceDueByFirmsOrCompaniesInWhichAn xbrli:monetaryIt 5043 ind-as as_AdvanceDueByFirmsOrCompaniesInWhichAnyDirecto xbrli:item debit instant false true 5044 yDirectorIsPartnerOrDirector emType rIsPartnerOrDirector xbrli:stringItemT 50455044 ind-as ClassificationOfInventoriesLineItems ind-as_ClassificationOfInventoriesLineItems xbrli:item duration true true ype xbrli:monetaryIt 50465045 ind-as DepreciationRecognisedInProfitOrLoss ind-as_DepreciationRecognisedInProfitOrLoss xbrli:item duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 277 A B C D E F G H I J K L DepreciationRecognisedAsPartOfCostOfOther ind- xbrli:monetaryIt 5046 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xbrli:item duration false true emType xbrli:monetaryIt 50585057 ind-as ProgressBillings ind-as_ProgressBillings xbrli:item instant false true emType ind- MinimumLeasePaymentsOfArrangementsThatI xbrli:monetaryIt 5058 ind-as as_MinimumLeasePaymentsOfArrangementsThatIncludePa xbrli:item credit instant false true 5059 ncludePaymentsForNonleaseElements emType ymentsForNonleaseElements MinimumLeasePaymentsOfOtherArrangement ind- xbrli:monetaryIt 5059 ind-as sThatDoNotIncludePaymentsForNonleaseEle as_MinimumLeasePaymentsOfOtherArrangementsThatDo xbrli:item credit instant false true 5060 ments NotIncludePaymentsForNonleaseElements emType ind- NumberOfShareOptionsOutstandingInShareBa xbrli:decimalIte 5060 ind-as as_NumberOfShareOptionsOutstandingInShareBasedPaym xbrli:item instant false true 5061 sedPaymentArrangement mType entArrangement ind-as:ind- xbrli:stringItemT xbrldt:dimens as_DefinedBene 5061 ind-as DefinedBenefitPlansCategoriesAxis ind-as_DefinedBenefitPlansCategoriesAxis duration 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ype ImpairmentLossOnPropertyPlantAndEquipme xbrli:monetaryIt 5129 ind-as ind-as_ImpairmentLossOnPropertyPlantAndEquipment xbrli:item debit duration false true 5130 nt emType xbrli:monetaryIt 51315130 ind-as ImpairmentLossOnIntangibleAssets ind-as_ImpairmentLossOnIntangibleAssets xbrli:item debit duration false true emType xbrli:monetaryIt 51325131 ind-as ImpairmentLossOnInvestmentProperty ind-as_ImpairmentLossOnInvestmentProperty xbrli:item debit duration false true emType xbrli:monetaryIt 5132 ind-as ImpairmentLossOnNonFinancialAssetsOthers ind-as_ImpairmentLossOnNonFinancialAssetsOthers xbrli:item debit duration false true 5133 emType xbrli:monetaryIt 51345133 ind-as ImpairmentLossOnNonFinancialAssets ind-as_ImpairmentLossOnNonFinancialAssets xbrli:item debit duration false true emType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 281 A B C D E F G H I J K L ind- WhetherThereAreAnyRelatedPartyTransaction xbrli:booleanIte 5134 ind-as as_WhetherThereAreAnyRelatedPartyTransactionsDuring xbrli:item duration false true 5135 sDuringYear mType Year ind-as:ind- xbrli:stringItemT xbrldt:dimens 5135 ind-as RelatedPartyAxis ind-as_RelatedPartyAxis duration true true as_RelatedParty 5136 ype ionItem Domain xbrli:booleanIte 5136 ind-as WhetherCompanyHasAdoptedIndAsFirstTime ind-as_WhetherCompanyHasAdoptedIndAsFirstTime xbrli:item duration false true 5137 mType OthersUnconsolidatedStructuredEntitiesMemb nonnum:domainI 5137 ind-as ind-as_OthersUnconsolidatedStructuredEntitiesMember xbrli:item duration true true 5138 er temType nonnum:domainI 5138 ind-as TotalUnconsolidatedStructuredEntitiesMemberind-as_TotalUnconsolidatedStructuredEntitiesMember xbrli:item duration true true 5139 temType nonnum:domainI 51405139 ind-as UnconsolidatedStructuredEntities1Member ind-as_UnconsolidatedStructuredEntities1Member xbrli:item duration true true temType nonnum:domainI 51415140 ind-as UnconsolidatedStructuredEntities2Member 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entArrangementAbstract WeightedAverageExercisePriceOfShareOption ind- xbrli:stringItemT 5153 ind-as sOutstandingInSharebasedPaymentArrangeme as_WeightedAverageExercisePriceOfShareOptionsOutstan xbrli:item duration true true 5154 ntAbstract dingInSharebasedPaymentArrangementAbstract ype ind- NumberOfOtherEquityInstrumentsOutstanding xbrli:stringItemT 5154 ind-as as_NumberOfOtherEquityInstrumentsOutstandingInShareb xbrli:item duration true true 5155 InSharebasedPaymentArrangementAbstract ype asedPaymentArrangementAbstract WeightedAverageExercisePriceOfOtherEquity ind- xbrli:stringItemT 5155 ind-as InstrumentsOutstandingInSharebasedPayment as_WeightedAverageExercisePriceOfOtherEquityInstrume xbrli:item duration true true 5156 ArrangementAbstract ntsOutstandingInSharebasedPaymentArrangementAbstract ype282 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L RemeasurementsOfDefinedBenefitPlansMemb nonnum:domainI 5156 ind-as ind-as_RemeasurementsOfDefinedBenefitPlansMember xbrli:item duration true true 5157 er temType ind- FairValueChangesRelatingToOwnCreditRiskO as_FairValueChangesRelatingToOwnCreditRiskOfFinanci nonnum:domainI 5157 ind-as fFinancialLiabilitiesDesignatedAtFairValueTh xbrli:item duration true true 5158 roughProfitOrLossMember alLiabilitiesDesignatedAtFairValueThroughProfitOrLossM temType ember nonnum:domainI 51595158 ind-as OtherRetainedEarningMember ind-as_OtherRetainedEarningMember xbrli:item duration true true temType ind- ClassesOfCashPaymentsFromOperatingActivit xbrli:stringItemT 5159 ind-as as_ClassesOfCashPaymentsFromOperatingActivitiesAbstra xbrli:item duration true true 5160 iesAbstract ype ct ind- ProceedsFromChangesInOwnershipInterestsIn xbrli:monetaryIt 5160 ind-as as_ProceedsFromChangesInOwnershipInterestsInSubsidiari xbrli:item debit duration false true 5161 Subsidiaries emType es ind- PaymentsFromChangesInOwnershipInterestsIn xbrli:monetaryIt 5161 ind-as as_PaymentsFromChangesInOwnershipInterestsInSubsidiar xbrli:item credit duration false true 5162 Subsidiaries emType ies ind- InvestmentAccountedForUsingEquityMethodO xbrli:monetaryIt 5162 ind-as as_InvestmentAccountedForUsingEquityMethodOfAssocia xbrli:item debit instant false true 5163 fAssociate emType te xbrli:monetaryIt 51645163 ind-as AdvancesReceivedNoncurrentLiabilities ind-as_AdvancesReceivedNoncurrentLiabilities xbrli:item credit instant false true emType xbrli:monetaryIt 51655164 ind-as ExceptionalItemsBeforeTax ind-as_ExceptionalItemsBeforeTax xbrli:item credit duration false true emType ind-as:ind- xbrli:stringItemT xbrldt:dimens as_IndAsAdjust 5165 ind-as IndAsAdjustmentForEquityAxis ind-as_IndAsAdjustmentForEquityAxis duration true true 5166 ype ionItem mentForEquityD omain ind-as:ind- as_IndAsAdjust IndAsAdjustmentForComprehensiveIncomeAx xbrli:stringItemT xbrldt:dimens 5166 ind-as ind-as_IndAsAdjustmentForComprehensiveIncomeAxis duration true true mentForCompre is ype ionItem hensiveIncomeD 5167 omain ind-as:ind- as_IndAsAdjust IndAsAdjustmentForProfitLossForThePeriodA xbrli:stringItemT xbrldt:dimens 5167 ind-as ind-as_IndAsAdjustmentForProfitLossForThePeriodAxis duration true true mentForProfitLo xis ype ionItem ssForThePeriod 5168 Domain InterestRevenueExpenseReportableSegmentAbind- xbrli:stringItemT 5168 ind-as xbrli:item duration true true 5169 stract as_InterestRevenueExpenseReportableSegmentAbstract ype xbrli:stringItemT 51705169 ind-as NameOfMajorCustomers ind-as_NameOfMajorCustomers xbrli:item duration false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 283 A B C D E F G H I J K L (Unconsolidate d subsidiaries that investment entity controls in-ca- directly) types:TypeOfUn 5170 ind-as TypeOfUnconsolidatedSubsidiaries ind-as_TypeOfUnconsolidatedSubsidiaries (Unconsolidatexbrli:item duration false true consolidatedSub d subsidiaries sidiaries controlled by subsidiaries of investment entity) 5171 ind- 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ype ExchangeDifferencesOnTranslationNetOfTax ind- xbrli:stringItemT 5177 ind-as xbrli:item duration true true 5178 Abstract as_ExchangeDifferencesOnTranslationNetOfTaxAbstract ype ind- DebtInstrumentThroughOtherComprehensiveI xbrli:stringItemT 5178 ind-as as_DebtInstrumentThroughOtherComprehensiveIncomeNet xbrli:item duration true true 5179 ncomeNetOfTaxAbstract ype OfTaxAbstract xbrli:stringItemT 51805179 ind-as CashFlowHedgesNetOfTaxAbstract ind-as_CashFlowHedgesNetOfTaxAbstract xbrli:item duration true true ype ind- HedgesOfNetInvestmentsInForeignOperations xbrli:stringItemT 5180 ind-as as_HedgesOfNetInvestmentsInForeignOperationsNetOfTax xbrli:item duration true true 5181 NetOfTaxAbstract ype Abstract ind- ChangeInValueOfTimeValueOfOptionsNetOf xbrli:stringItemT 5181 ind-as as_ChangeInValueOfTimeValueOfOptionsNetOfTaxAbstr xbrli:item duration true true 5182 TaxAbstract ype act ind- ChangeInValueOfForwardElementsOfForward xbrli:stringItemT 5182 ind-as as_ChangeInValueOfForwardElementsOfForwardContract xbrli:item duration true true 5183 ContractsNetOfTaxAbstract ype sNetOfTaxAbstract ind- ChangeInValueOfForeignCurrencyBasisSprea xbrli:stringItemT 5183 ind-as as_ChangeInValueOfForeignCurrencyBasisSpreadsNetOfT xbrli:item duration true true 5184 dsNetOfTaxAbstract ype axAbstract ind- FinancialAssetsMeasuredAtFairValueThrough xbrli:stringItemT 5184 ind-as as_FinancialAssetsMeasuredAtFairValueThroughOtherCo xbrli:item duration true true 5185 OtherComprehensiveIncomeNetOfTaxAbstract mprehensiveIncomeNetOfTaxAbstract ype284 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ComprehensiveIncomeAttributableToNetOfTa ind- xbrli:stringItemT 5185 ind-as xbrli:item duration true true 5186 xAbstract as_ComprehensiveIncomeAttributableToNetOfTaxAbstractype OtherComprehensiveIncomeBeforeTaxAbstrac xbrli:stringItemT 5186 ind-as ind-as_OtherComprehensiveIncomeBeforeTaxAbstract xbrli:item duration true true 5187 t ype 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oRecognitionOfImpairmentLossesAndReversalsOfImpairm ype 5201 Units entLossesCashGeneratingUnits xbrli:monetaryIt 52025201 ind-as InterestExpenseBorrowingCosts ind-as_InterestExpenseBorrowingCosts xbrli:item debit duration false true emType xbrli:monetaryIt 52035202 ind-as OtherChangesInEquityOthers ind-as_OtherChangesInEquityOthers xbrli:item credit duration false true emType xbrli:stringItemT 52045203 ind-as NameOfAcquireeBusinessCombinations ind-as_NameOfAcquireeBusinessCombinations xbrli:item duration false true ype[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 285 A B C D E F G H I J K L xbrli:stringItemT 5204 ind-as DescriptionOfAcquireeBusinessCombinations ind-as_DescriptionOfAcquireeBusinessCombinations xbrli:item duration false true 5205 ype xbrli:stringItemT xbrldt:dimens 52065205 ind-as ReportableSegmentsAxis ind-as_ReportableSegmentsAxis duration true true ype ionItem xbrli:stringItemT 52075206 ind-as NameOfAcquireeAcquiredReceivables 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DescriptionOfTypeOfPlanSensitivityAnalysisF xbrli:stringItemT 5212 ind-as as_DescriptionOfTypeOfPlanSensitivityAnalysisForActuar xbrli:item duration false true 5213 orActuarialAssumptions ype ialAssumptions nonnum:domainI 52145213 ind-as TradePayablesMember ind-as_TradePayablesMember xbrli:item duration true true temType nonnum:domainI 52155214 ind-as OtherPayablesMember ind-as_OtherPayablesMember xbrli:item duration true true temType xbrli:stringItemT 52165215 ind-as TypeOfFinancialLiabilities ind-as_TypeOfFinancialLiabilities xbrli:item duration false true ype ind- OtherComprehensiveIncomeAttributableToNet xbrli:stringItemT 5216 ind-as as_OtherComprehensiveIncomeAttributableToNetOfTaxA xbrli:item duration true true 5217 OfTaxAbstract ype bstract OtherComprehensiveIncomeAttributableToAb xbrli:stringItemT 5217 ind-as ind-as_OtherComprehensiveIncomeAttributableToAbstract xbrli:item duration true true 5218 stract ype xbrli:stringItemT 52195218 ind-as NatureOfCreditRiskRatingGrades 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LiabilitiesWrittenOff ind-as_LiabilitiesWrittenOff xbrli:item credit duration false true emType MiscellaneousOtherOperatingRevenuesAbstra xbrli:stringItemT 5225 ind-as ind-as_MiscellaneousOtherOperatingRevenuesAbstract xbrli:item duration true true 5226 ct ype286 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L xbrli:stringItemT xbrldt:hyperc 5226 ind-as MiscellaneousOtherOperatingRevenuesTable ind-as_MiscellaneousOtherOperatingRevenuesTable duration true true 5227 ype ubeItem ind-as:ind- as_Miscellaneou xbrli:stringItemT xbrldt:dimens 5227 ind-as MiscellaneousOtherOperatingRevenuesAxis ind-as_MiscellaneousOtherOperatingRevenuesAxis duration true true sOtherOperating ype ionItem 5228 RevenuesDomai n MiscellaneousOtherOperatingRevenuesLineIte xbrli:stringItemT 5228 ind-as ind-as_MiscellaneousOtherOperatingRevenuesLineItems xbrli:item duration true true 5229 ms ype DescriptionOfMiscellaneousOtherOperatingRe ind- xbrli:stringItemT 5229 ind-as xbrli:item 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nonnum:domainI 52455244 ind-as OtherEquityOther2Member ind-as_OtherEquityOther2Member xbrli:item duration true true temType nonnum:domainI 52465245 ind-as OtherEquityOther3Member ind-as_OtherEquityOther3Member xbrli:item duration true true temType nonnum:domainI 52475246 ind-as OtherEquityOther4Member ind-as_OtherEquityOther4Member xbrli:item duration true true temType nonnum:domainI 52485247 ind-as OtherEquityOther5Member ind-as_OtherEquityOther5Member xbrli:item duration true true temType nonnum:domainI 52495248 ind-as OtherEquityOther6Member ind-as_OtherEquityOther6Member xbrli:item duration true true temType nonnum:domainI 52505249 ind-as OtherEquityOther7Member ind-as_OtherEquityOther7Member xbrli:item duration true true temType nonnum:domainI 52515250 ind-as OtherEquityOther8Member ind-as_OtherEquityOther8Member xbrli:item duration true true temType[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 287 A B C D E F G H I J K L nonnum:domainI 52525251 ind-as OtherEquityOther9Member ind-as_OtherEquityOther9Member xbrli:item duration true true temType nonnum:domainI 52535252 ind-as OtherEquityOther10Member ind-as_OtherEquityOther10Member xbrli:item duration true true temType xbrli:monetaryIt 52545253 ind-as AdjustmentsForInterestIncome ind-as_AdjustmentsForInterestIncome xbrli:item credit duration false true emType xbrli:monetaryIt 52555254 ind-as DeferredGovernmentGrantsCurrent ind-as_DeferredGovernmentGrantsCurrent xbrli:item credit instant false true emType xbrli:monetaryIt 52565255 ind-as DeferredGovernmentGrantsNoncurrent ind-as_DeferredGovernmentGrantsNoncurrent xbrli:item credit instant false true emType xbrli:stringItemT xbrldt:hyperc 52575256 ind-as StatementOfChangesInEquityTable2NotAll ind-as_StatementOfChangesInEquityTable2NotAll duration true true ype ubeItem xbrli:stringItemT 5257 ind-as EquityAttributableToOwnersOfParentAbstract ind-as_EquityAttributableToOwnersOfParentAbstract xbrli:item duration true true 5258 ype xbrli:monetaryIt 52595258 ind-as ProvisionWealthTax ind-as_ProvisionWealthTax xbrli:item debit duration false true emType DescriptionOfNatureOfRelatedPartyRelationsh xbrli:stringItemT 5259 ind-as ind-as_DescriptionOfNatureOfRelatedPartyRelationship xbrli:item duration false true 5260 ip ype xbrli:monetaryIt 52615260 ind-as InterestAccruedOnBorrowings ind-as_InterestAccruedOnBorrowings xbrli:item credit instant false true emType xbrli:monetaryIt 52625261 ind-as InterestAccruedOnPublicDeposits ind-as_InterestAccruedOnPublicDeposits xbrli:item credit instant false true emType xbrli:monetaryIt 52635262 ind-as InterestAccruedOthers ind-as_InterestAccruedOthers xbrli:item credit instant false true emType ind- CapitalSubsidiesOrGrantsReceivedFromGover xbrli:monetaryIt 5263 ind-as as_CapitalSubsidiesOrGrantsReceivedFromGovernmentAu xbrli:item credit duration false true 5264 nmentAuthorities emType thorities ind- RevenueSubsidiesOrGrantsReceivedFromGov xbrli:monetaryIt 5264 ind-as 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ind-as as_CountryOfIncorporationOrResidenceOfSubsidiaryWhic xbrli:item duration false true 5270 aryWhichIsYetToCommenceOperations ype hIsYetToCommenceOperations ind-as:ind- as_SubsidiariesL xbrli:stringItemT xbrldt:dimens 5270 ind-as SubsidiariesLiquidatedOrSoldDuringYearAxis ind-as_SubsidiariesLiquidatedOrSoldDuringYearAxis duration true true iquidatedOrSold ype ionItem 5271 DuringYearDom ain NameOfSubsidiaryLiquidatedOrSoldDuringYe xbrli:stringItemT 5271 ind-as ind-as_NameOfSubsidiaryLiquidatedOrSoldDuringYear xbrli:item duration false true 5272 ar ype288 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ind- CountryOfIncorporationOrResidenceOfSubsidi xbrli:stringItemT 5272 ind-as as_CountryOfIncorporationOrResidenceOfSubsidiaryLiqui xbrli:item duration false true 5273 aryLiquidatedOrSoldDuringYear ype datedOrSoldDuringYear xbrli:booleanIte 52745273 ind-as WhetherCompanyHasInvestedInAssociates ind-as_WhetherCompanyHasInvestedInAssociates xbrli:item duration false true mType ind-as:ind- as_AssociatesW AssociatesWhichAreYetToCommenceOperati ind- xbrli:stringItemT xbrldt:dimens 5274 ind-as duration true true hichAreYetToC onsAxis as_AssociatesWhichAreYetToCommenceOperationsAxis ype ionItem ommenceOperati 5275 onsDomain NameOfAssociateWhichIsYetToCommenceOpind- xbrli:stringItemT 5275 ind-as xbrli:item duration false true 5276 erations as_NameOfAssociateWhichIsYetToCommenceOperations ype ind- CountryOfIncorporationOrResidenceOfAssoci xbrli:stringItemT 5276 ind-as as_CountryOfIncorporationOrResidenceOfAssociateWhich xbrli:item duration false true 5277 ateWhichIsYetToCommenceOperations ype IsYetToCommenceOperations ind-as:ind- as_AssociatesLi xbrli:stringItemT xbrldt:dimens 5277 ind-as AssociatesLiquidatedOrSoldDuringYearAxis ind-as_AssociatesLiquidatedOrSoldDuringYearAxis duration true true quidatedOrSold ype ionItem 5278 DuringYearDom ain NameOfAssociateLiquidatedOrSoldDuringYea xbrli:stringItemT 5278 ind-as ind-as_NameOfAssociateLiquidatedOrSoldDuringYear xbrli:item duration false true 5279 r ype ind- CountryOfIncorporationOrResidenceOfAssoci xbrli:stringItemT 5279 ind-as as_CountryOfIncorporationOrResidenceOfAssociateLiquid xbrli:item duration false true 5280 ateLiquidatedOrSoldDuringYear ype atedOrSoldDuringYear xbrli:booleanIte 5280 ind-as WhetherCompanyHasInvestedInJointVentures ind-as_WhetherCompanyHasInvestedInJointVentures xbrli:item duration false true 5281 mType xbrli:monetaryIt 52825281 ind-as DividendsReceivedOfJointVenture ind-as_DividendsReceivedOfJointVenture xbrli:item duration false true emType xbrli:monetaryIt 52835282 ind-as CurrentAssetsOfJointVenture ind-as_CurrentAssetsOfJointVenture xbrli:item debit instant false true emType xbrli:monetaryIt 52845283 ind-as NoncurrentAssetsOfJointVenture ind-as_NoncurrentAssetsOfJointVenture xbrli:item debit instant false true emType xbrli:monetaryIt 52855284 ind-as CurrentLiabilitiesOfJointVenture 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estrictionsOnTransferOfFundsToEntity ype sOnTransferOfFundsToEntity ind-as:ind- ind- as_JointVentures JointVenturesWhichAreYetToCommenceOper xbrli:stringItemT xbrldt:dimens 5301 ind-as as_JointVenturesWhichAreYetToCommenceOperationsAxi duration true true WhichAreYetTo ationsAxis ype ionItem s CommenceOper 5302 ationsDomain ind- NameOfJointVentureWhichIsYetToCommenc xbrli:stringItemT 5302 ind-as as_NameOfJointVentureWhichIsYetToCommenceOperatio xbrli:item duration false true 5303 eOperations ype ns ind- CountryOfIncorporationOrResidenceOfJointV xbrli:stringItemT 5303 ind-as as_CountryOfIncorporationOrResidenceOfJointVentureWh xbrli:item duration false true 5304 entureWhichIsYetToCommenceOperations ype ichIsYetToCommenceOperations ind-as:ind- as_JointVentures JointVenturesLiquidatedOrSoldDuringYearAx xbrli:stringItemT xbrldt:dimens 5304 ind-as ind-as_JointVenturesLiquidatedOrSoldDuringYearAxis duration true true LiquidatedOrSol is ype ionItem 5305 dDuringYearDo main 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dwillBusinessCombinations emType inessCombinations ind- GoodwillDerecognisedWithoutHavingPrevious as_GoodwillDerecognisedWithoutHavingPreviouslyBeenInxbrli:monetaryIt 5344 ind-as lyBeenIncludedInDisposalGroupClassifiedAs xbrli:item credit duration false true 5345 HeldForSaleBusinessCombinations cludedInDisposalGroupClassifiedAsHeldForSaleBusinessCemType ombinations ind- ImpairmentLossRecognisedInProfitOrLossGoo xbrli:monetaryIt 5345 ind-as as_ImpairmentLossRecognisedInProfitOrLossGoodwillBus xbrli:item credit duration false true 5346 dwillBusinessCombinations emType inessCombinations ind- IncreaseDecreaseThroughNetExchangeDiffere xbrli:monetaryIt 5346 ind-as as_IncreaseDecreaseThroughNetExchangeDifferencesGoo xbrli:item debit duration false true 5347 ncesGoodwillBusinessCombinations emType dwillBusinessCombinations ind- IncreaseDecreaseThroughTransfersAndOtherC xbrli:monetaryIt 5347 ind-as as_IncreaseDecreaseThroughTransfersAndOtherChangesG xbrli:item debit duration false true 5348 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as_DisclosureOfNotesOnOtherNoncurrentLiabilitiesExplan xbrli:item duration false true 5429 esExplanatory ckItemType atory ind- DisclosureOfNotesOnRevenueFromOperations nonnum:textBlo 5429 ind-as as_DisclosureOfNotesOnRevenueFromOperationsExplanat xbrli:item duration false true 5430 Explanatory ckItemType ory[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 295 A B C D E F G H I J K L ind- DisclosureOfNotesOnEmployeeBenefitExpens nonnum:textBlo 5430 ind-as as_DisclosureOfNotesOnEmployeeBenefitExpenseExplana xbrli:item duration false true 5431 eExplanatory ckItemType tory ind- DisclosureOfNotesOnDepreciationDepletionA nonnum:textBlo 5431 ind-as as_DisclosureOfNotesOnDepreciationDepletionAndAmorti xbrli:item duration false true 5432 ndAmortisationExpenseExplanatory ckItemType sationExpenseExplanatory DisclosureOfNotesOnOtherExpensesExplanat nonnum:textBlo 5432 ind-as ind-as_DisclosureOfNotesOnOtherExpensesExplanatory xbrli:item duration false true 5433 ory ckItemType 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true 5451 eignOperationsNetOfTaxFinancialInstruments ationsNetOfTaxFinancialInstruments emType ind- ReclassificationAdjustmentsOnCashFlowHedg xbrli:monetaryIt 5451 ind-as as_ReclassificationAdjustmentsOnCashFlowHedgesNetOf xbrli:item debit duration false true 5452 esNetOfTaxFinancialInstruments emType TaxFinancialInstruments296 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L ReclassificationAdjustmentsOnHedgesOfNetInind- xbrli:monetaryIt 5452 ind-as vestmentsInForeignOperationsNetOfTaxFinan as_ReclassificationAdjustmentsOnHedgesOfNetInvestment xbrli:item debit duration false true 5453 cialInstruments sInForeignOperationsNetOfTaxFinancialInstruments emType xbrli:stringItemT 54545453 ind-as NameOfParentEntity ind-as_NameOfParentEntity xbrli:item duration false true ype xbrli:stringItemT 54555454 ind-as NameOfUltimateParentOfGroup ind-as_NameOfUltimateParentOfGroup xbrli:item duration false true ype xbrli:stringItemT 54565455 ind-as LengthOfLifeOfLimitedLifeEntity ind-as_LengthOfLifeOfLimitedLifeEntity xbrli:item duration false true ype ind- WhetherPropertyPlantAndEquipmentAreState xbrli:booleanIte 5456 ind-as as_WhetherPropertyPlantAndEquipmentAreStatedAtReval xbrli:item duration false true 5457 dAtRevaluedAmount mType uedAmount ind- WhetherThereAreIntangibleAssetsWithIndefin xbrli:booleanIte 5457 ind-as as_WhetherThereAreIntangibleAssetsWithIndefiniteUseful xbrli:item duration false true 5458 iteUsefulLife mType Life ind- WhetherInitialApplicationOfAnIndAsHasAnEf xbrli:booleanIte 5458 ind-as as_WhetherInitialApplicationOfAnIndAsHasAnEffectOnT xbrli:item duration false true 5459 fectOnTheCurrentPeriodOrAnyPriorPeriod mType heCurrentPeriodOrAnyPriorPeriod ind- WhetherThereIsAnyVoluntaryChangeInAccou xbrli:booleanIte 5459 ind-as as_WhetherThereIsAnyVoluntaryChangeInAccountingPoli xbrli:item duration false true 5460 ntingPolicy mType cy xbrli:booleanIte 54615460 ind-as WhetherThereIsAnyBusinessCombination ind-as_WhetherThereIsAnyBusinessCombination xbrli:item duration false true mType ind- WhetherThereIsAnyGoodwillArisingOutOfBu xbrli:booleanIte 5461 ind-as as_WhetherThereIsAnyGoodwillArisingOutOfBusinessCo xbrli:item duration false true 5462 sinessCombination mType mbination ind- WhetherThereAreAnyAcquiredReceivablesFro xbrli:booleanIte 5462 ind-as as_WhetherThereAreAnyAcquiredReceivablesFromBusine xbrli:item duration false true 5463 mBusinessCombination mType ssCombination ind- WhetherThereAreAnyContingentLiabilitiesInB xbrli:booleanIte 5463 ind-as as_WhetherThereAreAnyContingentLiabilitiesInBusinessC xbrli:item duration false true 5464 usinessCombination mType ombination ind- WhetherThereAreAnyExplorationAndEvaluati xbrli:booleanIte 5464 ind-as as_WhetherThereAreAnyExplorationAndEvaluationActivit xbrli:item duration false true 5465 onActivities mType ies WhetherAssetsHaveBeenMeasuredAtFairValu xbrli:booleanIte 5465 ind-as ind-as_WhetherAssetsHaveBeenMeasuredAtFairValue xbrli:item duration false true 5466 e mType WhetherLiabilitiesHaveBeenMeasuredAtFairV xbrli:booleanIte 5466 ind-as ind-as_WhetherLiabilitiesHaveBeenMeasuredAtFairValue xbrli:item duration false true 5467 alue mType WhetherEquityHaveBeenMeasuredAtFairValu xbrli:booleanIte 5467 ind-as ind-as_WhetherEquityHaveBeenMeasuredAtFairValue xbrli:item duration false true 5468 e mType xbrli:booleanIte 54695468 ind-as WhetherThereAreAnyContingentLiabilities ind-as_WhetherThereAreAnyContingentLiabilities xbrli:item duration false true mType ind- WhetherCompanyHasReceivedAnyGovernmen xbrli:booleanIte 5469 ind-as as_WhetherCompanyHasReceivedAnyGovernmentGrantOr xbrli:item duration false true 5470 tGrantOrGovernmentAssistance mType GovernmentAssistance xbrli:booleanIte 54715470 ind-as WhetherThereAreAnyConstructionContracts ind-as_WhetherThereAreAnyConstructionContracts xbrli:item duration false true mType ind- WhetherThereIsAnyImpairmentLossOrReversa xbrli:booleanIte 5471 ind-as as_WhetherThereIsAnyImpairmentLossOrReversalOfImpai xbrli:item duration false true 5472 lOfImpairmentLossDuringTheYear mType rmentLossDuringTheYear ind- WhetherImpairmentLossRecognisedOrReverse xbrli:booleanIte 5472 ind-as as_WhetherImpairmentLossRecognisedOrReversedForIndi xbrli:item duration false true 5473 dForIndividualAssetsOrCashGeneratingUnit mType vidualAssetsOrCashGeneratingUnit[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 297 A B C D E F G H I J K L WhetherCompanyHasEnteredIntoAnyLeaseAg ind- xbrli:booleanIte 5473 ind-as xbrli:item duration false true 5474 reement as_WhetherCompanyHasEnteredIntoAnyLeaseAgreement mType ind- WhetherThereAreAnyArrangementsInvolving xbrli:booleanIte 5474 ind-as as_WhetherThereAreAnyArrangementsInvolvingLegalFor xbrli:item duration false true 5475 LegalFormOfLease mType mOfLease WhetherThereAreAnyServiceConcessionArran ind- xbrli:booleanIte 5475 ind-as xbrli:item duration false true 5476 gments as_WhetherThereAreAnyServiceConcessionArrangments mType WhetherThereAreAnyShareBasedPaymentArraind- xbrli:booleanIte 5476 ind-as xbrli:item duration false true 5477 ngement as_WhetherThereAreAnyShareBasedPaymentArrangement mType xbrli:booleanIte 54785477 ind-as WhetherThereAreAnyDefinedBenefitPlans ind-as_WhetherThereAreAnyDefinedBenefitPlans xbrli:item duration false true mType ind- WhetherAnyBorrowingCostsHasBeenCapitalis xbrli:booleanIte 5478 ind-as as_WhetherAnyBorrowingCostsHasBeenCapitalisedDuring xbrli:item duration false true 5479 edDuringTheYear mType TheYear ind- WhetherThereAreAnyInsuranceContractsAsPe xbrli:booleanIte 5479 ind-as as_WhetherThereAreAnyInsuranceContractsAsPerIndAs10 xbrli:item duration false true 5480 rIndAs104 mType 4 ind- WhetherThereIsAnyChangeInFunctionalCurre xbrli:booleanIte 5480 ind-as as_WhetherThereIsAnyChangeInFunctionalCurrencyDurin xbrli:item duration false true 5481 ncyDuringTheYear mType gTheYear xbrli:booleanIte 54825481 ind-as WhetherThereAreAnyReportableSegments ind-as_WhetherThereAreAnyReportableSegments xbrli:item duration false true mType xbrli:booleanIte 54835482 ind-as WhetherThereAreAnyMajorCustomers ind-as_WhetherThereAreAnyMajorCustomers xbrli:item duration false true mType ind- WhetherOtherIntangibleAssetsAreStatedAtRev xbrli:booleanIte 5483 ind-as as_WhetherOtherIntangibleAssetsAreStatedAtRevaluedAm xbrli:item duration false true 5484 aluedAmount mType ount ind- WhetherCompanyHasOtherComprehensiveInc xbrli:booleanIte 5484 ind-as as_WhetherCompanyHasOtherComprehensiveIncomeOCI xbrli:item duration false true 5485 omeOCIComponentsPresentedNetOfTax mType ComponentsPresentedNetOfTax ind- WhetherCompanyHasComprehensiveIncomeO xbrli:booleanIte 5485 ind-as as_WhetherCompanyHasComprehensiveIncomeOCIComp xbrli:item duration false true 5486 CIComponentsPresentedBeforeTax mType onentsPresentedBeforeTax xbrli:booleanIte 54875486 ind-as WhetherThereIsAnyDepartureFromIndAS 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WhetherThereAreUnconsolidatedStructuredEn xbrli:booleanIte 5492 ind-as as_WhetherThereAreUnconsolidatedStructuredEntitiesCon xbrli:item duration false true 5493 titiesControlledByInvestmentEntity mType trolledByInvestmentEntity298 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A B C D E F G H I J K L DisclosureOfReconciliationOfChangesInBiolo ind- xbrli:stringItemT 5493 ind-as gicalAssetsOtherThanBearerPlantsAtCostAbst as_DisclosureOfReconciliationOfChangesInBiologicalAsse xbrli:item duration true true 5494 ract tsOtherThanBearerPlantsAtCostAbstract ype DisclosureOfReconciliationOfChangesInBiolo ind- xbrli:stringItemT xbrldt:hyperc 5494 ind-as gicalAssetsOtherThanBearerPlantsAtCostTabl as_DisclosureOfReconciliationOfChangesInBiologicalAsse duration true true 5495 e tsOtherThanBearerPlantsAtCostTable ype ubeItem ind-as:ind- ind- as_TypeOfBiolo TypeOfBiologicalAssetsOtherThanBearerPlant xbrli:stringItemT xbrldt:dimens 5495 ind-as 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DepreciationBiologicalAssetsOtherThanBearer xbrli:monetaryIt 5504 ind-as as_DepreciationBiologicalAssetsOtherThanBearerPlantsAt xbrli:item credit duration false true 5505 PlantsAtCost emType Cost ind- ImpairmentLossRecognisedInProfitOrLossBiol xbrli:monetaryIt 5505 ind-as as_ImpairmentLossRecognisedInProfitOrLossBiologicalAs xbrli:item credit duration false true 5506 ogicalAssetsOtherThanBearerPlantsAtCost emType setsOtherThanBearerPlantsAtCost ReversalOfImpairmentLossRecognisedInProfit ind- xbrli:monetaryIt 5506 ind-as OrLossBiologicalAssetsOtherThanBearerPlant as_ReversalOfImpairmentLossRecognisedInProfitOrLossBi xbrli:item debit duration false true 5507 sAtCost ologicalAssetsOtherThanBearerPlantsAtCost emType ind- IncreaseDecreaseThroughOtherChangesBiolog xbrli:monetaryIt 5507 ind-as as_IncreaseDecreaseThroughOtherChangesBiologicalAsset xbrli:item debit duration false true 5508 icalAssetsOtherThanBearerPlantsAtCost emType sOtherThanBearerPlantsAtCost ind- DisposalsBiologicalAssetsOtherThanBearerPla xbrli:monetaryIt 5508 ind-as as_DisposalsBiologicalAssetsOtherThanBearerPlantsAtCos xbrli:item credit duration false true 5509 ntsAtCost emType t[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 299 A B C D E F G H I J K L ind- DecreaseDueToHarvestBiologicalAssetsOther xbrli:monetaryIt 5509 ind-as as_DecreaseDueToHarvestBiologicalAssetsOtherThanBear xbrli:item credit duration false true 5510 ThanBearerPlantsAtCost emType erPlantsAtCost ind- DecreaseThroughClassifiedAsHeldForSaleBiol xbrli:monetaryIt 5510 ind-as as_DecreaseThroughClassifiedAsHeldForSaleBiologicalAs xbrli:item credit duration false true 5511 ogicalAssetsOtherThanBearerPlantsAtCost emType setsOtherThanBearerPlantsAtCost ind- ChangesInBiologicalAssetsOtherThanBearerPl xbrli:monetaryIt 5511 ind-as as_ChangesInBiologicalAssetsOtherThanBearerPlantsAtCo xbrli:item duration false true 5512 antsAtCost emType st DisclosureOfReconciliationOfChangesInBiolo ind- xbrli:stringItemT 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tedDuringThePeriodFrom8November2016To3 xbrli:item duration true true 5541 0December2016LineItems gThePeriodFrom8November2016To30December2016LineI ype tems[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 301 A B C D E F G H I J K L xbrli:monetaryIt 55425541 ind-as ClosingBalanceAsAt8November2016 ind-as_ClosingBalanceAsAt8November2016 xbrli:item instant false true emType xbrli:monetaryIt 55435542 ind-as PermittedReceipted ind-as_PermittedReceipted xbrli:item duration false true emType xbrli:monetaryIt 55445543 ind-as PermittedPayments ind-as_PermittedPayments xbrli:item duration false true emType xbrli:monetaryIt 55455544 ind-as AmountDepositedInBanks ind-as_AmountDepositedInBanks xbrli:item duration false true emType xbrli:monetaryIt 55465545 ind-as ClosingBalanceAsAt30December2016 ind-as_ClosingBalanceAsAt30December2016 xbrli:item instant false true emType ind- ChangesInCashInHandDuringThePeriodFrom8 xbrli:stringItemT 5546 ind-as as_ChangesInCashInHandDuringThePeriodFrom8Novemb 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ntsMaintainedByTheCompanyExplanatory ckItemType 5551[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 302 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/BalanceSheet_110000 Definition [110000] Balance sheet prefix name label order ind-as BalanceSheetAbstract Balance sheet [Abstract] ind-as AssetsAbstract Assets [Abstract] 1.0 ind-as NoncurrentAssetsAbstract Non-current assets [Abstract] 1.0 ind-as PropertyPlantAndEquipment Property, plant and equipment 1.0 ind-as CapitalWorkInProgress Capital work-in-progress 2.0 ind-as InvestmentProperty Investment property 3.0 ind-as Goodwill Goodwill 4.0 ind-as OtherIntangibleAssets Other intangible assets 5.0 ind-as IntangibleAssetsUnderDevelopment Intangible assets under development 6.0 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants 7.0 ind-as InvestmentsAccountedForUsingEquityMethod Investments accounted for using equity method 8.0 ind-as NoncurrentFinancialAssetsAbstract Non-current financial assets [Abstract] 9.0 ind-as NoncurrentInvestments Non-current investments 1.0 ind-as TradeReceivablesNoncurrent Trade receivables, non-current 2.0 ind-as LoansNoncurrent Loans, non-current 3.0 ind-as OtherNoncurrentFinancialAssets Other non-current financial assets 4.0 ind-as NoncurrentFinancialAssets Total non-current financial assets 5.0 ind-as DeferredTaxAssetsNet Deferred tax assets (net) 10.0 ind-as OtherNoncurrentAssets Other non-current assets 11.0 ind-as NoncurrentAssets Total non-current assets 12.0 ind-as CurrentAssetsAbstract Current assets [Abstract] 2.0 ind-as Inventories Inventories 1.0 ind-as CurrentFinancialAssetsAbstract Current financial assets [Abstract] 2.0 ind-as CurrentInvestments Current investments 1.0 ind-as TradeReceivablesCurrent Trade receivables, current 2.0 ind-as CashAndCashEquivalents Cash and cash equivalents 3.0 ind-as BankBalanceOtherThanCashAndCashEquivalents Bank balance other than cash and cash equivalents 4.0 ind-as LoansCurrent Loans, current 5.0 ind-as OtherCurrentFinancialAssets Other current financial assets 6.0 ind-as CurrentFinancialAssets Total current financial assets 7.0 ind-as CurrentTaxAssets Current tax assets 3.0 ind-as OtherCurrentAssets Other current assets 4.0303 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as CurrentAssets Total current assets 5.0 ind-as NoncurrentAssetsClassifiedAsHeldForSale Non-current assets classified as held for sale 3.0 ind-as RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssets Regulatory deferral account debit balances and related deferred tax Assets 4.0 ind-as Assets Total assets 5.0 ind-as EquityAndLiabilitiesAbstract Equity and liabilities [Abstract] 2.0 ind-as EquityAbstract Equity [Abstract] 1.0 ind-as EquityAttributableToOwnersOfParentAbstract Equity attributable to owners of parent [Abstract] 1.0 ind-as EquityShareCapital Equity share capital 1.0 ind-as OtherEquity Other equity 2.0 ind-as EquityAttributableToOwnersOfParent Total equity attributable to owners of parent 3.0 ind-as NonControllingInterest Non controlling interest 2.0 ind-as Equity Total equity 3.0 ind-as LiabilitiesAbstract Liabilities [Abstract] 2.0 ind-as NoncurrentLiabilitiesAbstract Non-current liabilities [Abstract] 1.0 ind-as NoncurrentFinancialLiabilitiesAbstract Non-current financial liabilities [Abstract] 1.0 ind-as BorrowingsNoncurrent Borrowings, non-current 1.0 ind-as TradePayablesNoncurrent Trade payables, non-current 2.0 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities 3.0 ind-as NoncurrentFinancialLiabilities Total non-current financial liabilities 4.0 ind-as ProvisionsNoncurrent Provisions, non-current 2.0 ind-as DeferredTaxLiabilitiesNet Deferred tax liabilities (net) 3.0 ind-as DeferredGovernmentGrantsNoncurrent Deferred government grants, Non-current 4.0 ind-as OtherNoncurrentLiabilities Other non-current liabilities 5.0 ind-as NoncurrentLiabilities Total non-current liabilities 6.0 ind-as CurrentLiabilitiesAbstract Current liabilities [Abstract] 2.0 ind-as CurrentFinancialLiabilitiesAbstract Current financial liabilities [Abstract] 1.0 ind-as BorrowingsCurrent Borrowings, current 1.0 ind-as TradePayablesCurrent Trade payables, current 2.0 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities 3.0 ind-as CurrentFinancialLiabilities Total current financial liabilities 4.0 ind-as OtherCurrentLiabilities Other current liabilities 2.0 ind-as ProvisionsCurrent Provisions, current 3.0 ind-as CurrentTaxLiabilities Current tax liabilities 4.0 ind-as DeferredGovernmentGrantsCurrent Deferred government grants, Current 5.0 ind-as CurrentLiabilities Total current liabilities 6.0 ind-as LiabilitiesDirectlyAssociatedWithAssetsInDisposalGroupClassifiedAsHeldForSale Liabilities directly associated with assets in disposal group classified as held for sale 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 304 ind-as RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability Regulatory deferral account credit balances and related deferred tax liability 4.0 ind-as Liabilities Total liabilities 5.0 ind-as EquityAndLiabilities Total equity and liabilities 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000 Definition [210000] Statement of profit and loss prefix name label order ind-as StatementOfProfitAndLossAbstract Statement of profit and loss [Abstract] ind-as IncomeAbstract Income [Abstract] 1.0 ind-as RevenueFromOperations Revenue from operations 1.0 ind-as OtherIncome Other income 2.0 ind-as Income Total income 3.0 ind-as ExpensesAbstract Expenses [Abstract] 2.0 ind-as CostOfMaterialsConsumed Cost of materials consumed 1.0 ind-as PurchasesOfStockInTrade Purchases of stock-in-trade 2.0 ind-as ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade Changes in inventories of finished goods, work-in-progress and stock-in-trade 3.0 ind-as EmployeeBenefitExpense Employee benefit expense 4.0 ind-as FinanceCosts Finance costs 5.0 ind-as DepreciationDepletionAndAmortisationExpense Depreciation, depletion and amortisation expense 6.0 ExpenditureOnProductionTransportationAndOtherExpenditurePertainingToExplorationAndPExpenditureonproduction,transportationandotherexpenditurepertainingtoexplorationandproduction ind-as 7.0 roductionActivities activities ind-as OtherExpenses Other expenses 8.0 ind-as Expenses Total expenses 9.0 ind-as ProfitBeforeExceptionalItemsAndTax Profit before exceptional items and tax 3.0 ind-as ExceptionalItemsBeforeTax Exceptional items before tax 4.0 ind-as ProfitBeforeTax Total profit before tax 5.0 ind-as TaxExpenseAbstract Tax expense [Abstract] 6.0 ind-as CurrentTax Current tax 1.0 ind-as DeferredTax Deferred tax 2.0 ind-as TaxExpense Total tax expense 3.0 NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDNetmovementinregulatorydeferralaccountbalancesrelatedtoprofitorlossandtherelateddeferredtax ind-as 7.0 eferredTaxMovement movement ind-as ProfitLossForPeriodFromContinuingOperations Total profit (loss) for period from continuing operations 8.0 ind-as ProfitLossFromDiscontinuedOperationsBeforeTax Profit (loss) from discontinued operations before tax 9.0 ind-as TaxExpenseOfDiscontinuedOperations Tax expense of discontinued operations 10.0 ind-as ProfitLossFromDiscontinuedOperationsAfterTax Total profit (loss) from discontinued operations after tax 11.0305 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Share of profit (loss) of associates and joint ventures accounted for using equity method 12.0 ind-as ProfitLossForPeriod Total profit (loss) for period 13.0 ind-as ProfitOrLossAttributableToOwnersOfParent Profit or 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OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans 2.0 ind-as OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments Other comprehensive income, net of tax, gains (losses) from investments in equity instruments 3.0 OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableTo Othercomprehensiveincome,netoftax,changeinfairvalueoffinancialliabilityattributabletochangein ind-as 4.0 ChangeInCreditRiskOfLiability credit risk of liability OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestme Othercomprehensiveincome,netoftax,gains(losses)onhedginginstrumentsthathedgeinvestmentsin ind-as 5.0 ntsInEquityInstruments equity instruments OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesReOthercomprehensiveincome,netoftax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 6.0 latedToItemsThatWillNotBeReclassifiedToProfitOrLoss items that will not be reclassified to profit or loss ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 2.0 yMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax will not be reclassified to profit or loss, net of tax ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxOthers Other comprehensive income that will not be reclassified to profit or loss, net of tax, others 3.0 ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax Total other comprehensive income that will not be reclassified to profit or loss, net of tax 4.0 ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax ind-as Components of other comprehensive income that will be reclassified to profit or loss, net of tax [Abstract] 5.0 Abstract ind-as ExchangeDifferencesOnTranslationNetOfTaxAbstract Exchange differences on translation net of tax [Abstract] 1.0 ind-as GainsLossesOnExchangeDifferencesOnTranslationNetOfTax Gains (losses) on exchange differences on translation, net of tax 1.0 ind-as ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax Reclassification adjustments on exchange differences on translation, net of tax 2.0 ind-as OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation Total other comprehensive income, net of tax, exchange differences on translation 3.0 ind-as DebtInstrumentThroughOtherComprehensiveIncomeNetOfTaxAbstract Debt instrument through other comprehensive income Net of tax [Abstract] 2.0 ind-as GainsLossesOnDebtInstrumentThroughOtherComprehensiveIncomeNetOfTax Gains (losses) on debt instrument through other Comprehensive income, net of tax 1.0 ind-as ReclassificationAdjustmentsOnDebtInstrumentThroughOtherComprehensiveIncomeNetOfTax Reclassification adjustments on debt instrument through other Comprehensive income, net of tax 2.0 ind-as OtherComprehensiveIncomeNetOfTaxDebtInstrumentThroughOtherComprehensiveIncome Other comprehensive income, net of tax, Debt instrument through other comprehensive income 3.0 ind-as CashFlowHedgesNetOfTaxAbstract Cash flow hedges net of tax [Abstract] 3.0 ind-as GainsLossesOnCashFlowHedgesNetOfTax Gains (losses) on cash flow hedges, net of tax 1.0 ind-as ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax Reclassification adjustments on cash flow hedges, net of tax 2.0 Amountsremoved fromequityand included incarryingamountofnon-financialasset (liability)whose ind-as AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems 3.0 acquisition or incurrence was hedged highly probable forecast transaction, net of tax ind-as OtherComprehensiveIncomeNetOfTaxCashFlowHedges Total other comprehensive income, net of tax, cash flow hedges 4.0 ind-as HedgesOfNetInvestmentsInForeignOperationsNetOfTaxAbstract Hedges of net investment in foreign operations net of tax [Abstract] 4.0 ind-as GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax Gains (losses) on hedges of net investments in foreign operations, net of tax 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 306 ind-as ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax Reclassification adjustments on hedges of net investments in foreign operations, net of tax 2.0 ind-as OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations Total other comprehensive income, net of tax, hedges of net investments in foreign operations 3.0 ind-as ChangeInValueOfTimeValueOfOptionsNetOfTaxAbstract Change in value of time value of options net of tax [Abstract] 5.0 ind-as GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax Gains (losses) on change in value of time value of options, net of tax 1.0 ind-as ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax Reclassification adjustments on change in value of time value of options, net of tax 2.0 ind-as OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions Total other comprehensive income, net of tax, change in value of time value of options 3.0 ind-as ChangeInValueOfForwardElementsOfForwardContractsNetOfTaxAbstract Change in value of forward elements of forward contracts net of tax [Abstract] 6.0 ind-as GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax Gains (losses) on change in value of forward elements of forward contracts, net of tax 1.0 ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOf ind-as Reclassification adjustments on change in value of forward elements of forward contracts, net of tax 2.0 Tax OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContract ind-as Total other comprehensive income, net of tax, change in value of forward elements of forward contracts 3.0 s ind-as ChangeInValueOfForeignCurrencyBasisSpreadsNetOfTaxAbstract Change in value of foreign currency basis spreads net of tax [Abstract] 7.0 ind-as GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax Gains (losses) on change in value of foreign currency basis spreads, net of tax 1.0 ind-as ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax Reclassification adjustments on change in value of foreign currency basis spreads, net of tax 2.0 ind-as OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads Total other comprehensive income, net of tax, change in value of foreign currency basis spreads 3.0 OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesReOthercomprehensiveincome,netoftax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 8.0 latedToItemsThatWillBeReclassifiedToProfitOrLossAbstract items that will be reclassified to profit or loss [Abstract] GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWill Gains (losses) on net movement in regulatory deferral account balances related to items that will be ind-as 1.0 BeReclassifiedToProfitOrLossNetOfTax reclassified to profit or loss, net of tax ind-as ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTaxReclassification adjustments on net movement in regulatory deferral account balances, net of tax 2.0 OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesReTotalothercomprehensiveincome,netoftax,netmovementinregulatorydeferralaccountbalancesrelated ind-as 3.0 latedToItemsThatWillBeReclassifiedToProfitOrLoss to items that will be reclassified to profit or loss ind-as FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTaxAbstract Financial assets measured at fair value through other comprehensive income net of tax [Abstract] 9.0 GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNet ind-as Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax 1.0 OfTax ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehe Reclassificationadjustmentsonfinancialassetsmeasuredatfairvaluethroughothercomprehensiveincome, ind-as 2.0 nsiveIncomeNetOfTax net of tax AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassific Amountsremovedfromequityandadjustedagainstfairvalueoffinancialassetsonreclassificationoutoffair ind-as 3.0 ationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax value through other comprehensive income measurement category, net of tax OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherCo Total other comprehensive income, net of tax, financial assets measured at fair value through other ind-as 4.0 mprehensiveIncome comprehensive income ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 6.0 yMethodThatWillBeReclassifiedToProfitOrLossNetOfTax will be reclassified to profit or loss, net of tax ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOthers Other comprehensive income that will be reclassified to profit or loss, net of tax, others 7.0 ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax Total other comprehensive income that will be reclassified to profit or loss, net of tax 8.0 ind-as OtherComprehensiveIncome Total other comprehensive income 9.0 ind-as OtherComprehensiveIncomeAttributableToNetOfTaxAbstract Other comprehensive income attributable to net of tax [Abstract] 10.0 ind-as OtherComprehensiveIncomeAttributableToOwnersOfParent Other Comprehensive income, attributable to owners of parent 1.0 ind-as OtherComprehensiveIncomeAttributableToNoncontrollingInterests Other Comprehensive income, attributable to non-controlling interests 2.0 ind-as ComprehensiveIncome Total comprehensive income 3.0307 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ComprehensiveIncomeAttributableToNetOfTaxAbstract Comprehensive income attributable to net of tax [Abstract] 4.0 ind-as ComprehensiveIncomeAttributableToOwnersOfParent Comprehensive income, attributable to owners of parent 1.0 ind-as ComprehensiveIncomeAttributableToNoncontrollingInterests Comprehensive income, attributable to non-controlling interests 2.0 ind-as ComprehensiveIncomeOCIComponentsPresentedBeforeTaxAbstract Comprehensive income OCI components presented before tax [Abstract] 15.0 ind-as WhetherCompanyHasComprehensiveIncomeOCIComponentsPresentedBeforeTax Whether company has comprehensive income OCI components presented before tax 1.0 ind-as OtherComprehensiveIncomeBeforeTaxAbstract Other comprehensive income before tax [Abstract] 2.0 ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBefore Components of other comprehensive income that will not be reclassified to profit or loss, before tax ind-as 1.0 TaxAbstract [Abstract] ind-as OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments Other comprehensive income, before tax, gains (losses) from investments in equity instruments 1.0 ind-as OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation Other comprehensive income, before tax, gains (losses) on revaluation 2.0 OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlan ind-as Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans 3.0 s OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableTo Othercomprehensiveincome,beforetax,changeinfairvalueoffinancialliabilityattributabletochangein ind-as 4.0 ChangeInCreditRiskOfLiability credit risk of liability OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmeOthercomprehensiveincome,beforetax,gains(losses)onhedginginstrumentsthathedgeinvestmentsin ind-as 5.0 ntsInEquityInstruments equity instruments OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesR Othercomprehensiveincome,beforetax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 6.0 elatedToItemsThatWillNotBeReclassifiedToProfitOrLoss items that will not be reclassified to profit or loss ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 2.0 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ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax Reclassification adjustments on exchange differences on translation, before tax 2.0 ind-as OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation Total other comprehensive income, before tax, exchange differences on translation 3.0 ind-as DebtInstrumentThroughOtherComprehensiveIncomeBeforeTaxAbstract Debt instrument through other comprehensive income before tax [Abstract] 2.0 ind-as GainsLossesOnDebtInstrumentThroughOtherComprehensiveIncomeBeforeTax Gains (losses) on debt instrument through other comprehensive income, before tax 1.0 ReclassificationAdjustmentsOnDebtInstrumentThroughOtherComprehensiveIncomeBeforeTa ind-as Reclassification adjustments on debt instrument through other comprehensive income, before tax 2.0 x ind-as OtherComprehensiveIncomeBeforeTaxDebtInstrumentThroughOtherComprehensiveIncome Other comprehensive income, before tax, Debt instrument through other comprehensive income 3.0 ind-as CashFlowHedgesBeforeTaxAbstract Cash flow hedges before tax [Abstract] 3.0 ind-as GainsLossesOnCashFlowHedgesBeforeTax Gains (losses) on cash flow hedges, before tax 1.0 ind-as ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax Reclassification adjustments on cash flow hedges, before tax 2.0 AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetsLiability Amountsremoved fromequityand included incarryingamountofnon-financialasset (liability)whose ind-as 3.0 WhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax acquisition or incurrence was hedged highly probable forecast transaction, before tax ind-as OtherComprehensiveIncomeBeforeTaxCashFlowHedges Total other comprehensive income, before tax, cash flow hedges 4.0 ind-as HedgesOfNetInvestmentsInForeignOperationsBeforeTaxAbstract Hedges of net investments in foreign operations before tax [Abstract] 4.0 ind-as GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax Gains (losses) on hedges of net investments in foreign operations, before tax 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 308 ind-as ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax Reclassification adjustments on hedges of net investments in foreign operations, before tax 2.0 ind-as OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations Total other comprehensive income, before tax, hedges of net investments in foreign operations 3.0 ind-as ChangeInValueOfTimeValueOfOptionsBeforeTaxAbstract Change in value of time value of options before tax [Abstract] 5.0 ind-as GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax Gains (losses) on change in value of time value of options, before tax 1.0 ind-as ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax Reclassification adjustments on change in value of time value of options, before tax 2.0 ind-as OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions Total other comprehensive income, before tax, change in value of time value of options 3.0 ind-as ChangeInValueOfForwardElementsOfForwardContractsBeforeTaxAbstract Change in value of forward elements of forward contracts before tax [Abstract] 6.0 ind-as GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax Gains (losses) on change in value of forward elements of forward contracts, before tax 1.0 ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBefor ind-as Reclassification adjustments on change in value of forward elements of forward contracts, before tax 2.0 eTax OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContrac ind-as Total other comprehensive income, before tax, change in value of forward elements of forward contracts 3.0 ts ind-as ChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxAbstract Change in value of foreign currency basis spreads before tax [Abstract] 7.0 ind-as GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax Gains (losses) on change in value of foreign currency basis spreads, before tax 1.0 ind-as ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax Reclassification adjustments on change in value of foreign currency basis spreads, before tax 2.0 ind-as OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads Total other comprehensive income, before tax, change in value of foreign currency basis spreads 3.0 OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesR Othercomprehensiveincome,beforetax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 8.0 elatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract items that will be reclassified to profit or loss [Abstract] GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWill Gains (losses) on net movement in regulatory deferral account balances related to items that will be ind-as 1.0 BeReclassifiedToProfitOrLossBeforeTax reclassified to profit or loss, before tax ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTa ind-as Reclassification adjustments on net movement in regulatory deferral account balances, before tax 2.0 x OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesR Totalothercomprehensiveincome,beforetax,netmovementinregulatorydeferralaccountbalancesrelated ind-as 3.0 elatedToItemsThatWillBeReclassifiedToProfitOrLoss to items that will be reclassified to profit or loss ind-as FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTaxAbstract Financial assets measured at fair value through other comprehensive income before tax [Abstract] 9.0 GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBef ind-as Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax 1.0 oreTax ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehe Reclassificationadjustmentsonfinancialassetsmeasuredatfairvaluethroughothercomprehensiveincome, ind-as 2.0 nsiveIncomeBeforeTax before tax AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassific Amountsremovedfromequityandadjustedagainstfairvalueoffinancialassetsonreclassificationoutoffair ind-as 3.0 ationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax value through other comprehensive income measurement category, before tax OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherCoTotal other comprehensive income, before tax, financial assets measured at fair value through other ind-as 4.0 mprehensiveIncome comprehensive income ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 6.0 yMethodThatWillBeReclassifiedToProfitOrLossBeforeTax will be reclassified to profit or loss, before tax ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxOthers Other comprehensive income that will be reclassified to profit or loss, before tax, others 7.0 ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax Total other comprehensive income that will be reclassified to profit or loss, before tax 8.0 ind-as OtherComprehensiveIncomeBeforeTax Total other comprehensive income, before tax 9.0 IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassified Incometaxrelatingtocomponentsofothercomprehensiveincomethatwillnotbereclassifiedtoprofitor ind-as 10.0 ToProfitOrLossAbstract loss [Abstract] ind-as IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome Income tax relating to investments in equity instruments of other comprehensive income 1.0 ind-as IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome Income tax relating to changes in revaluation surplus of other comprehensive income 2.0 ind-as IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome Income tax relating to remeasurements of defined benefit plans of other comprehensive income 3.0309 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCredit Incometaxrelatingtochangesinfairvalueoffinancialliabilityattributabletochange incredit riskof ind-as 4.0 RiskOfLiabilityOfOtherComprehensiveIncome liability of other comprehensive income IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncom ind-as Income tax relating to hedges of investments in equity instruments of other comprehensive income 5.0 e OthersIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeRecla Othersincometaxrelatingtocomponentsofothercomprehensiveincomethatwillnotbereclassifiedto ind-as 6.0 ssifiedToProfitOrLoss profit or loss IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassified Aggregatedincometaxrelatingtocomponentsofothercomprehensiveincomethatwillnotbereclassifiedto ind-as 7.0 ToProfitOrLoss profit or loss IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccIncometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventuresaccountedfor ind-as 11.0 ountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss using equity method that will not be reclassified to profit or loss IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToP Incometaxrelatingtocomponentsofothercomprehensiveincomethatwillbereclassifiedtoprofitorloss ind-as 12.0 rofitOrLossAbstract [Abstract] ind-as IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome Income tax relating to exchange differences on translation of other comprehensive income 1.0 ind-as IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome Income tax relating to cash flow hedges of other comprehensive income 2.0 IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIn ind-as Income tax relating to hedges of net investments in foreign operations of other comprehensive income 3.0 come ind-as IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome Income tax relating to change in value of time value of options of other comprehensive income 4.0 IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherCompr Incometaxrelatingtochangeinvalueofforwardelementsofforwardcontractsofothercomprehensive ind-as 5.0 ehensiveIncome income IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensive ind-as Income tax relating to change in value of foreign currency basis spreads of other comprehensive income 6.0 Income IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveInc ind-as Income tax relating to financial assets measured at fair value through other comprehensive income 7.0 ome OthersIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifi Othersincometaxrelatingtocomponentsofothercomprehensiveincomethatwillbereclassifiedtoprofitor ind-as 8.0 edToProfitOrLoss loss IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToP Aggregatedincometaxrelatingtocomponentsofothercomprehensiveincomethatwillbereclassifiedto ind-as 9.0 rofitOrLoss profit or loss IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccIncometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventuresaccountedfor ind-as 13.0 ountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss using equity method that will be reclassified to profit or loss ind-as OtherComprehensiveIncome Total other comprehensive income 14.0 ind-as OtherComprehensiveIncomeAttributableToAbstract Other comprehensive income attributable to [Abstract] 15.0 ind-as OtherComprehensiveIncomeAttributableToOwnersOfParent Other Comprehensive income, attributable to owners of parent 1.0 ind-as OtherComprehensiveIncomeAttributableToNoncontrollingInterests Other Comprehensive income, attributable to non-controlling interests 2.0 ind-as ComprehensiveIncome Total comprehensive income 3.0 ind-as ComprehensiveIncomeAttributableToAbstract Comprehensive income attributable to [Abstract] 4.0 ind-as ComprehensiveIncomeAttributableToOwnersOfParent Comprehensive income, attributable to owners of parent 1.0 ind-as ComprehensiveIncomeAttributableToNoncontrollingInterests Comprehensive income, attributable to non-controlling interests 2.0 ind-as AdditionalDisclosureOnDiscontinuedOperationsAbstract Additional disclosure on discontinued operations [Abstract] 16.0 PreTaxGainOrLossRecognisedOnDisposalOfAssetsOrSettlementOfLiabilitiesAttributableToDiPre-taxgainorlossrecognisedondisposalofassetsorsettlementofliabilitiesattributabletodiscontinued ind-as 1.0 scontinuedOperations operations ind-as EarningsPerShareExplanatory Earnings per share explanatory [Text Block] 17.0 ind-as EarningsPerShareAbstract Earnings per share [Abstract] 1.0 ind-as EarningsPerShareTable Earnings per share [Table] 1.0 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 310 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 ind-as EarningsPerShareLineItems Earnings per share [Line items] 2.0 ind-as BasicEarningsPerShareAbstract Basic earnings per share [Abstract] 1.0 ind-as BasicEarningsLossPerShareFromContinuingOperations Basic earnings (loss) per share from continuing operations 1.0 ind-as BasicEarningsLossPerShareFromDiscontinuedOperations Basic earnings (loss) per share from discontinued operations 2.0 ind-as BasicEarningsLossPerShare Total basic earnings (loss) per share 3.0 ind-as DilutedEarningsPerShareAbstract Diluted earnings per share [Abstract] 2.0 ind-as DilutedEarningsLossPerShareFromContinuingOperations Diluted earnings (loss) per share from continuing operations 1.0 ind-as DilutedEarningsLossPerShareFromDiscontinuedOperations Diluted earnings (loss) per share from discontinued operations 2.0 ind-as DilutedEarningsLossPerShare Total diluted earnings (loss) per share 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000a Definition [210000a] Statement of profit and loss prefix name label order ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOthersAbstract Other comprehensive income that will be reclassified to profit or loss, net of tax, others [Abstract] ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOthersTable Other comprehensive income that will be reclassified to profit or loss, net of tax, others [Table] 1.0 ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOthersAxis Other comprehensive income that will be reclassified to profit or loss, net of tax, others [Axis] 1.0 ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOthersLineItemsOther comprehensive income that will be reclassified to profit or loss, net of tax, others [Line items] 2.0 DescriptionOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOt ind-as Description of other comprehensive income that will be reclassified to profit or loss, net of tax, others 1.0 hers ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxOthers Other comprehensive income that will be reclassified to profit or loss, net of tax, others 2.0 OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxOthersAbstr ind-as Other comprehensive income that will not be reclassified to profit or loss, net of tax, others [Abstract] act ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxOthersTable Other comprehensive income that will not be reclassified to profit or loss, net of tax, others [Table] 1.0 ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxOthersAxis Other comprehensive income that will not be reclassified to profit or loss, net of tax, others [Axis] 1.0 OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxOthersLineIt ind-as Other comprehensive income that will not be reclassified to profit or loss, net of tax, others [Line items] 2.0 ems311 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfT ind-as Description of other comprehensive income that will not be reclassified to profit or loss, net of tax, others 1.0 axOthers ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxOthers Other comprehensive income that will not be reclassified to profit or loss, net of tax, others 2.0 ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxOthersAbstract Other comprehensive income that will be reclassified to profit or loss, before tax, others [Abstract] ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxOthersTable Other comprehensive income that will be reclassified to profit or loss, before tax, others [Table] 1.0 ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxOthersAxis Other comprehensive income that will be reclassified to profit or loss, before tax, others [Axis] 1.0 OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxOthersLineItem ind-as Other comprehensive income that will be reclassified to profit or loss, before tax, others [Line items] 2.0 s DescriptionOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxO ind-as Description of other comprehensive income that will be reclassified to profit or loss, before tax, others 1.0 thers ind-as OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxOthers Other comprehensive income that will be reclassified to profit or loss, before tax, others 2.0 OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxOthersAbstr ind-as Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Abstract] act OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxOthersTabl ind-as Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Table] 1.0 e ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxOthersAxis Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Axis] 1.0 OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxOthersLineI ind-as Other comprehensive income that will not be reclassified to profit or loss, before tax, others [Line items] 2.0 tems DescriptionOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeT ind-as Description of other comprehensive income that will not be reclassified to profit or loss, before tax, others 1.0 axOthers ind-as OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxOthers Other comprehensive income that will not be reclassified to profit or loss, before tax, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/CashFlowStatementDirect_310000 Definition [310000] Cash flow statement,direct prefix name label order ind-as StatementOfCashFlowsAbstract Statement of cash flows [Abstract] ind-as WhetherCashFlowStatementIsApplicableOnCompany Whether cash flow statement is applicable on company 1.0 ind-as CashFlowsFromUsedInOperatingActivitiesAbstract Cash flows from used in operating activities [Abstract] 2.0 ind-as ClassesOfCashReceiptsFromOperatingActivitiesAbstract Classes of cash receipts from operating activities [Abstract] 1.0 ind-as ReceiptsFromSalesOfGoodsAndRenderingOfServices Receipts from sales of goods and rendering of services 1.0 ind-as ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue Receipts from royalties fees, commissions and other revenue 2.0 ind-as ReceiptsFromContractsHeldForDealingOrTradingPurpose Receipts from contracts held for dealing or trading purpose 3.0 ind-as ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits Receipts from premiums and claims annuities and other policy benefits 4.0 ReceiptsFromRentsAndSubsequentSalesOfAssetsHeldForRentalToOthersAndSubsequentlyH ind-as Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale 5.0 eldForSale ind-as OtherCashReceiptsFromOperatingActivities Other cash receipts from operating activities 6.0 ind-as ClassesOfCashPaymentsFromOperatingActivitiesAbstract Classes of cash payments from operating activities [Abstract] 2.0 ind-as PaymentsToSuppliersForGoodsAndServices Payments to suppliers for goods and services 1.0 ind-as PaymentsFromContractsHeldForDealingOrTradingPurpose Payments from contracts held for dealing or trading purpose 2.0 ind-as PaymentsToAndOnBehalfOfEmployees Payments to and on behalf of employees 3.0 ind-as PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits Payments for premiums and claims, annuities and other policy benefits 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 312 PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForS ind-as Payments to manufacture or acquire assets held for rental to others and subsequently held for sale 5.0 ale ind-as OtherCashPaymentsFromOperatingActivities Other cash payments from operating activities 6.0 ind-as CashFlowsFromUsedInOperations Net cash flows from (used in) operations 3.0 ind-as DividendsReceivedClassifiedAsOperatingActivities Dividends received 4.0 ind-as InterestPaidClassifiedAsOperatingActivities Interest paid 5.0 ind-as InterestReceivedClassifiedAsOperatingActivities Interest received 6.0 ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund) 7.0 ind-as OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities Other inflows (outflows) of cash 8.0 ind-as CashFlowsFromUsedInOperatingActivities Net cash flows from (used in) operating activities 9.0 ind-as CashFlowsFromUsedInInvestingActivitiesAbstract Cash flows from used in investing activities [Abstract] 3.0 CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActiviti ind-as Cash flows from losing control of subsidiaries or other businesses 1.0 es CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingAc ind-as Cash flows used in obtaining control of subsidiaries or other businesses 2.0 tivities OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestin ind-as Other cash receipts from sales of equity or debt instruments of other entities 3.0 gActivities OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvesting ind-as Other cash payments to acquire equity or debt instruments of other entities 4.0 Activities ind-as OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities Other cash receipts from sales of interests in joint ventures 5.0 ind-as OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities Other cash payments to acquire interests in joint ventures 6.0 ind-as ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Proceeds from sales of property, plant and equipment 7.0 ind-as PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Purchase of property, plant and equipment 8.0 ind-as ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities Proceeds from sales of investment property 9.0 ind-as PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities Purchase of investment property 10.0 ind-as ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivities Proceeds from sales of goodwill 11.0 ind-as PurchaseOfGoodwillClassifiedAsInvestingActivities Purchase of goodwill 12.0 ind-as ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities Proceeds from sales of intangible assets 13.0 ind-as PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities Purchase of intangible assets 14.0 ind-as ProceedsFromBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities Proceeds from biological assets other than bearer plants 15.0 ind-as PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities Purchase of biological assets other than bearer plants 16.0 ind-as ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsInvestingActivities Proceeds from sales of other long-term assets 18.0 ind-as PurchaseOfOtherLongTermAssetsClassifiedAsInvestingActivities Purchase of other long-term assets 19.0 ind-as CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities Cash advances and loans made to other parties 20.0 CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestin ind-as Cash receipts from repayment of advances and loans made to other parties 21.0 gActivities CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClass ind-as Cash payments for future contracts, forward contracts, option contracts and swap contracts 22.0 ifiedAsInvestingActivities CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClas ind-as Cash receipts from future contracts, forward contracts, option contracts and swap contracts 23.0 sifiedAsInvestingActivities ind-as DividendsReceivedClassifiedAsInvestingActivities Dividends received 24.0313 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as InterestReceivedClassifiedAsInvestingActivities Interest received 25.0 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund) 26.0 ind-as OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities Other inflows (outflows) of cash 27.0 ind-as ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities Proceeds from government grants 28.0 ind-as CashFlowsFromUsedInInvestingActivities Net cash flows from (used in) investing activities 29.0 ind-as CashFlowsFromUsedInFinancingActivitiesAbstract Cash flows from used in financing activities [Abstract] 4.0 ind-as ProceedsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control 1.0 ind-as PaymentsFromChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl Payments from changes in ownership interests in subsidiaries that do not result in loss of control 2.0 ind-as ProceedsFromIssuingSharesClassifiedAsFinancingActivities Proceeds from issuing shares 3.0 ind-as ProceedsFromIssuingOtherEquityInstruments Proceeds from issuing other equity instruments 4.0 ind-as PaymentsToAcquireOrRedeemEntitysShares Payments to acquire or redeem entity's shares 5.0 ind-as PaymentsOfOtherEquityInstruments Payments of other equity instruments 6.0 ind-as ProceedsFromExerciseOfStockOptions Proceeds from exercise of stock options 7.0 ind-as ProceedsFromIssuingDebenturesNotesBondsEtc Proceeds from issuing debentures notes bonds etc 8.0 ind-as ProceedsFromBorrowingsClassifiedAsFinancingActivities Proceeds from borrowings 9.0 ind-as RepaymentsOfBorrowingsClassifiedAsFinancingActivities Repayments of borrowings 10.0 ind-as PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities Payments of finance lease liabilities 11.0 ind-as PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities Payments of lease liabilities 12.0 ind-as DividendsPaidClassifiedAsFinancingActivities Dividends paid 13.0 ind-as InterestPaidClassifiedAsFinancingActivities Interest paid 14.0 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund) 15.0 ind-as OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities Other inflows (outflows) of cash 16.0 ind-as CashFlowsFromUsedInFinancingActivities Net cash flows from (used in) financing activities 17.0 ind-as IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5.0 ind-as EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract Effect of exchange rate changes on cash and cash equivalents [Abstract] 6.0 ind-as EffectOfExchangeRateChangesOnCashAndCashEquivalents Effect of exchange rate changes on cash and cash equivalents 1.0 ind-as IncreaseDecreaseInCashAndCashEquivalents Net increase (decrease) in cash and cash equivalents 7.0 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement at beginning of period 8.0 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement at end of period 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/CashFlowStatementIndirect_320000 Definition [320000] Cash flow statement, indirect prefix name label order ind-as StatementOfCashFlowsAbstract Statement of cash flows [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 314 ind-as WhetherCashFlowStatementIsApplicableOnCompany Whether cash flow statement is applicable on company 1.0 ind-as CashFlowsFromUsedInOperatingActivitiesAbstract Cash flows from used in operating activities [Abstract] 2.0 ind-as ProfitBeforeTax Profit before tax 1.0 ind-as AdjustmentsForReconcileProfitLossAbstract Adjustments for reconcile profit (loss) [Abstract] 2.0 ind-as AdjustmentsForFinanceCosts Adjustments for finance costs 1.0 ind-as AdjustmentsForDecreaseIncreaseInInventories Adjustments for decrease (increase) in inventories 2.0 ind-as AdjustmentsForDecreaseIncreaseInTradeReceivablesCurrent Adjustments for decrease (increase) in trade receivables, current 3.0 ind-as AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncurrent Adjustments for decrease (increase) in trade receivables, non-current 4.0 ind-as AdjustmentsForDecreaseIncreaseInOtherCurrentAssets Adjustments for decrease (increase) in other current assets 5.0 ind-as AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets Adjustments for decrease (increase) in other non-current assets 6.0 ind-as AdjustmentsForOtherFinancialAssetsNoncurrent Adjustments for other financial assets, non-current 7.0 ind-as AdjustmentsForOtherFinancialAssetsCurrent Adjustments for other financial assets, current 8.0 ind-as AdjustmentsForOtherBankBalances Adjustments for other bank balances 9.0 ind-as AdjustmentsForIncreaseDecreaseInTradePayablesCurrent Adjustments for increase (decrease) in trade payables, current 10.0 ind-as AdjustmentsForIncreaseDecreaseInTradePayablesNoncurrent Adjustments for increase (decrease) in trade payables, non-current 11.0 ind-as AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities Adjustments for increase (decrease) in other current liabilities 12.0 ind-as AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilities Adjustments for increase (decrease) in other non-current liabilities 13.0 ind-as AdjustmentsForDepreciationAndAmortisationExpense Adjustments for depreciation and amortisation expense 14.0 ind-as AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 15.0 ind-as AdjustmentsForProvisionsCurrent Adjustments for provisions, current 16.0 ind-as AdjustmentsForProvisionsNoncurrent Adjustments for provisions, non-current 17.0 ind-as AdjustmentsForOtherFinancialLiabilitiesCurrent Adjustments for other financial liabilities, current 18.0 ind-as AdjustmentsForOtherFinancialLiabilitiesNoncurrent Adjustments for other financial liabilities, non-current 19.0 ind-as AdjustmentsForUnrealisedForeignExchangeLossesGains Adjustments for unrealised foreign exchange losses gains 20.0 ind-as AdjustmentsForDividendIncome Adjustments for dividend income 21.0 ind-as AdjustmentsForInterestIncome Adjustments for interest income 22.0 ind-as AdjustmentsForSharebasedPayments Adjustments for share-based payments 23.0 ind-as AdjustmentsForFairValueGainsLosses Adjustments for fair value losses (gains) 24.0 ind-as AdjustmentsForUndistributedProfitsOfAssociates Adjustments for undistributed profits of associates 25.0 ind-as OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow Other adjustments for which cash effects are investing or financing cash flow 26.0 ind-as OtherAdjustmentsToReconcileProfitLoss Other adjustments to reconcile profit (loss) 27.0 ind-as OtherAdjustmentsForNoncashItems Other adjustments for non-cash items 28.0 ShareOfProfitAndLossFromPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartne ind-as Share of profit and loss from partnership firm or association of persons or limited liability partnerships 29.0 rships ind-as AdjustmentsForReconcileProfitLoss Total adjustments for reconcile profit (loss) 30.0 ind-as CashFlowsFromUsedInOperations Net cash flows from (used in) operations 3.0315 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DividendsReceivedClassifiedAsOperatingActivities Dividends received 4.0 ind-as InterestPaidClassifiedAsOperatingActivities Interest paid 5.0 ind-as InterestReceivedClassifiedAsOperatingActivities Interest received 6.0 ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund) 7.0 ind-as OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities Other inflows (outflows) of cash 8.0 ind-as CashFlowsFromUsedInOperatingActivities Net cash flows from (used in) operating activities 9.0 ind-as CashFlowsFromUsedInInvestingActivitiesAbstract Cash flows from used in investing activities [Abstract] 3.0 CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActiviti ind-as Cash flows from losing control of subsidiaries or other businesses 1.0 es CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingAc ind-as Cash flows used in obtaining control of subsidiaries or other businesses 2.0 tivities OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestin ind-as Other cash receipts from sales of equity or debt instruments of other entities 3.0 gActivities OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvesting ind-as Other cash payments to acquire equity or debt instruments of other entities 4.0 Activities ind-as OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities Other cash receipts from sales of interests in joint ventures 5.0 ind-as OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities Other cash payments to acquire interests in joint ventures 6.0 CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilitCash receipts from share of profits of partnership firm or association of persons or limited liability ind-as 7.0 yPartnerships partnerships CashPaymentForInvestmentInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPart ind-as Cash payment for investment in partnership firm or association of persons or limited liability partnerships 8.0 nerships ind-as ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Proceeds from sales of property, plant and equipment 9.0 ind-as PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities Purchase of property, plant and equipment 10.0 ind-as ProceedsFromSalesOfInvestmentPropertyClassifiedAsInvestingActivities Proceeds from sales of investment property 11.0 ind-as PurchaseOfInvestmentPropertyClassifiedAsInvestingActivities Purchase of investment property 12.0 ind-as ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities Proceeds from sales of intangible assets 13.0 ind-as PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities Purchase of intangible assets 14.0 ind-as ProceedsFromSalesOfIntangibleAssetsUnderDevelopment Proceeds from sales of intangible assets under development 15.0 ind-as PurchaseOfIntangibleAssetsUnderDevelopment Purchase of intangible assets under development 16.0 ind-as ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivities Proceeds from sales of goodwill 17.0 ind-as PurchaseOfGoodwillClassifiedAsInvestingActivities Purchase of goodwill 18.0 ind-as ProceedsFromBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities Proceeds from biological assets other than bearer plants 19.0 ind-as PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifiedAsInvestingActivities Purchase of biological assets other than bearer plants 20.0 ind-as ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities Proceeds from government grants 21.0 ind-as ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsInvestingActivities Proceeds from sales of other long-term assets 22.0 ind-as PurchaseOfOtherLongTermAssetsClassifiedAsInvestingActivities Purchase of other long-term assets 23.0 ind-as CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities Cash advances and loans made to other parties 24.0 CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestin ind-as Cash receipts from repayment of advances and loans made to other parties 25.0 gActivities CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClass ind-as Cash payments for future contracts, forward contracts, option contracts and swap contracts 26.0 ifiedAsInvestingActivities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 316 CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClas ind-as Cash receipts from future contracts, forward contracts, option contracts and swap contracts 27.0 sifiedAsInvestingActivities ind-as DividendsReceivedClassifiedAsInvestingActivities Dividends received 28.0 ind-as InterestReceivedClassifiedAsInvestingActivities Interest received 29.0 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund) 30.0 ind-as OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities Other inflows (outflows) of cash 31.0 ind-as CashFlowsFromUsedInInvestingActivities Net cash flows from (used in) investing activities 32.0 ind-as CashFlowsFromUsedInFinancingActivitiesAbstract Cash flows from used in financing activities [Abstract] 4.0 ind-as ProceedsFromChangesInOwnershipInterestsInSubsidiaries Proceeds from changes in ownership interests in subsidiaries 1.0 ind-as PaymentsFromChangesInOwnershipInterestsInSubsidiaries Payments from changes in ownership interests in subsidiaries 2.0 ind-as ProceedsFromIssuingSharesClassifiedAsFinancingActivities Proceeds from issuing shares 3.0 ind-as ProceedsFromIssuingOtherEquityInstruments Proceeds from issuing other equity instruments 4.0 ind-as PaymentsToAcquireOrRedeemEntitysShares Payments to acquire or redeem entity's shares 5.0 ind-as PaymentsOfOtherEquityInstruments Payments of other equity instruments 6.0 ind-as ProceedsFromExerciseOfStockOptions Proceeds from exercise of stock options 7.0 ind-as ProceedsFromIssuingDebenturesNotesBondsEtc Proceeds from issuing debentures notes bonds etc 8.0 ind-as ProceedsFromBorrowingsClassifiedAsFinancingActivities Proceeds from borrowings 9.0 ind-as RepaymentsOfBorrowingsClassifiedAsFinancingActivities Repayments of borrowings 10.0 ind-as PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities Payments of finance lease liabilities 11.0 ind-as PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities Payments of lease liabilities 12.0 ind-as DividendsPaidClassifiedAsFinancingActivities Dividends paid 13.0 ind-as InterestPaidClassifiedAsFinancingActivities Interest paid 14.0 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund) 15.0 ind-as OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities Other inflows (outflows) of cash 16.0 ind-as CashFlowsFromUsedInFinancingActivities Net cash flows from (used in) financing activities 17.0 ind-as IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5.0 ind-as EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract Effect of exchange rate changes on cash and cash equivalents [Abstract] 6.0 ind-as EffectOfExchangeRateChangesOnCashAndCashEquivalents Effect of exchange rate changes on cash and cash equivalents 1.0 ind-as IncreaseDecreaseInCashAndCashEquivalents Net increase (decrease) in cash and cash equivalents 7.0 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement at beginning of period 8.0 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement at end of period 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEquityShareCapital_400100 Definition [400100] Notes - Equity share capital prefix name label order317 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfNotesOnEquityShareCapitalExplanatory Disclosure of notes on equity share capital explanatory [Text Block] ind-as DisclosureOfClassesOfEquityShareCapitalAbstract Disclosure of classes of equity share capital [Abstract] 1.0 ind-as DisclosureOfClassesOfEquityShareCapitalTable Disclosure of classes of equity share capital [Table] 1.0 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 ind-as DisclosureOfClassesOfEquityShareCapitalLineItems Disclosure of classes of equity share capital [Line items] 2.0 ind-as TypeOfShare Type of share 1.0 ind-as NumberOfSharesAuthorised Number of shares authorised 2.0 ind-as ValueOfSharesAuthorised Value of shares authorised 3.0 ind-as NumberOfSharesIssued Number of shares issued 4.0 ind-as ValueOfSharesIssued Value of shares issued 5.0 ind-as NumberOfSharesSubscribedAndFullyPaid Number of shares subscribed and fully paid 6.0 ind-as ValueOfSharesSubscribedAndFullyPaid Value of shares subscribed and fully paid 7.0 ind-as NumberOfSharesSubscribedButNotFullyPaid Number of shares subscribed but not fully paid 8.0 ind-as ValueOfSharesSubscribedButNotFullyPaid Value of shares subscribed but not fully paid 9.0 ind-as NumberOfSharesSubscribed Total number of shares subscribed 10.0 ind-as ValueOfSharesSubscribed Total value of shares subscribed 11.0 ind-as ValueOfSharesPaidUpAbstract Value of shares paid-up [Abstract] 12.0 ind-as NumberOfSharesPaidUp Number of shares paid-up 1.0 ind-as ValueOfSharesCalled Value of shares called 2.0 ind-as CallsUnpaidAbstract Calls unpaid [Abstract] 3.0 ind-as CallsUnpaidByDirectorsAndOfficersAbstract Calls unpaid by directors and officers [Abstract] 1.0 ind-as CallsUnpaidByDirectors Calls unpaid by directors 1.0 ind-as CallsUnpaidByOfficers Calls unpaid by officers 2.0 ind-as CallsUnpaidByDirectorsAndOfficers Total calls unpaid by directors and officers 3.0 ind-as CallsUnpaidByOthers Calls unpaid by others 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 318 ind-as CallsUnpaid Total calls unpaid 3.0 ind-as ForfeitedShares Forfeited shares 4.0 ind-as ForfeitedSharesReissued Forfeited shares reissued 5.0 ind-as ValueOfSharesPaidUp Value of shares paid-up 6.0 ind-as ParValuePerShare Par value per share 13.0 ind-as AmountPerShareCalledInCaseSharesNotFullyCalled Amount per share called in case shares not fully called 14.0 ind-as ReconciliationOfNumberOfSharesOutstandingAbstract Reconciliation of number of shares outstanding [Abstract] 15.0 ind-as NumberOfSharesOutstanding Number of shares outstanding at beginning of period 1.0 ind-as ChangesInNumberOfSharesOutstandingAbstract Changes in number of shares outstanding [Abstract] 2.0 ind-as IncreaseInNumberOfSharesOutstandingAbstract Increase in number of shares outstanding [Abstract] 1.0 in-ca NumberOfSharesIssuedInPublicOffering Number of shares issued in public offering 1.0 in-ca NumberOfSharesIssuedAsBonusShares Number of shares issued as bonus shares 2.0 in-ca NumberOfSharesIssuedAsRights Number of shares issued as rights 3.0 NumberOfSharesIssuedInPrivatePlacementArisingOutOfConversionOfDebenturesPreferenceS Numberofsharesissuedinprivateplacement arisingout ofconversion ofdebenturespreferenceshares in-ca 4.0 haresDuringPeriod during period in-ca NumberOfSharesIssuedInOtherPrivatePlacement Number of shares issued in other private placement 5.0 NumberOfSharesIssuedAsPreferentialAllotmentArisingOutOfConversionOfDebenturesPrefere Numberofsharesissuedaspreferentialallotmentarisingoutofconversionofdebenturespreferenceshares in-ca 6.0 nceSharesDuringPeriod during period in-ca NumberOfSharesIssuedAsOtherPreferentialAllotment Number of shares issued as other preferential allotment 7.0 in-ca NumberOfSharesIssuedInSharesBasedPaymentTransactions Number of shares issued in shares based payment transactions 8.0 in-ca NumberOfSharesIssuedUnderSchemeOfAmalgamation Number of shares issued under scheme of amalgamation 9.0 in-ca NumberOfOtherIssuesOfShares Number of other issues of shares 10.0 in-ca NumberOfSharesIssuedUnderEmployeeStockOptionPlan Number of shares issued under employee stock option plan 11.0 in-ca NumberOfOtherIssueOfSharesArisingOutOfConversionOfSecurities Number of other issue of shares arising out of conversion of securities 12.0 ind-as AggregateNumberOfSharesIssuedDuringPeriod Total aggregate number of shares issued during period 13.0 ind-as DecreaseInNumberOfSharesDuringPeriodAbstract Decrease in number of shares during period [Abstract] 2.0 in-ca NumberOfSharesBoughtBackOrTreasuryShares Number of shares bought back or treasury shares 1.0 in-ca OtherDecreaseInNumberOfShares Other decrease in number of shares 2.0 ind-as DecreaseInNumberOfSharesDuringPeriod Total decrease in number of shares during period 3.0 ind-as IncreaseDecreaseInNumberOfSharesOutstanding Total increase (decrease) in number of shares outstanding 3.0 ind-as NumberOfSharesOutstanding Number of shares outstanding at end of period 3.0 ind-as ReconciliationOfValueOfSharesOutstandingAbstract Reconciliation of value of shares outstanding [Abstract] 16.0 ind-as EquityShareCapital Equity share capital at beginning of period 1.0 ind-as ChangesInEquityShareCapitalAbstract Changes in equity share capital [Abstract] 2.0 ind-as IncreaseInEquityShareCapitalDuringPeriodAbstract Increase in equity share capital during period [Abstract] 1.0 ind-as AmountOfPublicIssueDuringPeriod Amount of public issue during period 1.0 ind-as AmountOfBonusIssueDuringPeriod Amount of bonus issue during period 2.0319 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AmountOfRightsIssueDuringPeriod Amount of rights issue during period 3.0 AmountOfPrivatePlacementIssueArisingOutOfConversionOfDebenturesPreferenceSharesDuri ind-as Amount of private placement issue arising out of conversion of debentures preference shares during period 4.0 ngPeriod ind-as AmountOfOtherPrivatePlacementIssueDuringPeriod Amount of other private placement issue during period 5.0 AmountOfPreferentialAllotmentIssueArisingOutOfConversionOfDebenturesPreferenceShares Amountofpreferentialallotmentissuearisingoutofconversionofdebenturespreference sharesduring ind-as 6.0 DuringPeriod period ind-as AmountOfOtherPreferentialAllotmentIssueDuringPeriod Amount of other preferential allotment issue during period 7.0 ind-as AmountOfShareBasedPaymentTransactionsDuringPeriod Amount of share based payment transactions during period 8.0 ind-as AmountOfIssueUnderSchemeOfAmalgamationDuringPeriod Amount of issue under scheme of amalgamation during period 9.0 ind-as AmountOfOtherIssuesDuringPeriod Amount of other issues during period 10.0 ind-as AmountOfSharesIssuedUnderEmployeeStockOptionPlan Amount of shares issued under employee stock option plan 11.0 ind-as AmountOfOtherIssueArisingOutOfConversionOfSecuritiesDuringPeriod Amount of other issue arising out of conversion of securities during period 12.0 ind-as AggregateAmountOfIncreaseInEquityShareCapitalDuringPeriod Total aggregate amount of increase in equity share capital during period 13.0 ind-as DecreaseInEquityShareCapitalDuringPeriodAbstract Decrease in equity share capital during period [Abstract] 2.0 ind-as DecreaseInAmountOfTreasurySharesOrSharesBoughtBack Decrease in amount of treasury shares or shares bought back 1.0 ind-as OtherDecreaseInAmountOfShares Other decrease in amount of shares 2.0 ind-as DecreaseInEquityShareCapitalDuringPeriod Total decrease in equity share capital during period 3.0 ind-as IncreaseDecreaseInEquityShareCapital Total increase (decrease) in share capital 3.0 ind-as EquityShareCapital Equity share capital at end of period 3.0 ind-as RightsPreferencesAndRestrictionsAttachingToClassOfEquityShareCapital Rights preferences and restrictions attaching to class of share capital 17.0 SharesInCompanyHeldByHoldingCompanyOrUltimateHoldingCompanyOrByItsSubsidiaries Sharesincompanyheldbyholdingcompanyorultimateholdingcompanyorbyitssubsidiariesorassociates ind-as 18.0 OrAssociatesAbstract [Abstract] ind-as SharesInCompanyHeldByHoldingCompany Shares in company held by holding company 1.0 ind-as SharesInCompanyHeldByUltimateHoldingCompany Shares in company held by ultimate holding company 2.0 ind-as SharesInCompanyHeldBySubsidiariesOfItsHoldingCompany Shares in company held by subsidiaries of its holding company 3.0 ind-as SharesInCompanyHeldBySubsidiariesOfItsUltimateHoldingCompany Shares in company held by subsidiaries of its ultimate holding company 4.0 ind-as SharesInCompanyHeldByAssociatesOfItsHoldingCompany Shares in company held by associates of its holding company 5.0 ind-as SharesInCompanyHeldByAssociatesOfItsUltimateHoldingCompany Shares in company held by associates of its ultimate holding company 6.0 SharesInCompanyHeldByHoldingCompanyOrUltimateHoldingCompanyOrByItsSubsidiaries Totalsharesincompanyheldbyholdingcompanyorultimateholdingcompanyorbyitssubsidiariesor ind-as 7.0 OrAssociates associates SharesReservedForIssueUnderOptionsAndContractsOrCommitmentsForSaleOfSharesOrDisin ind-as Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment 19.0 vestment AmountOfSharesReservedForIssueUnderOptionsAndContractsOrCommitmentsForSaleOfSha Amount ofsharesreserved for issue under optionsand contractsor commitmentsfor saleofsharesor ind-as 20.0 resOrDisinvestment disinvestment DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsOrCommitmentsFoDescriptionoftermsofsharesreservedforissueunderoptionsandcontractsorcommitmentsforsaleof ind-as 21.0 rSaleOfSharesOrDisinvestment shares or disinvestment AggregateNumberOfFullyPaidUpSharesIssuedPursuantToContractsWithoutPaymentBeingRec Aggregatenumberoffullypaid-upsharesissuedpursuanttocontractswithoutpaymentbeingreceivedin ind-as 22.0 eivedInCashDuringLastFiveYears cash during last five years ind-as AggregateNumberOfFullyPaidUpSharesIssuedByWayOfBonusSharesDuringLastFiveYears Aggregate number of fully paid up shares issued by way of bonus shares during last five years 23.0 ind-as AggregateNumberOfSharesBoughtBackDuringLastFiveYears Aggregate number of shares bought back during last five years 24.0 ind-as OriginalPaidUpValueOfForfeitedShares Original paid-up value of forfeited shares 25.0 TermsOfSecuritiesConvertibleIntoEquitySharesIssuedAlongWithEarliestDateOfConversionIn Termsofsecuritiesconvertibleintoequitysharesissuedalongwithearliestdateofconversionindescending ind-as 26.0 DescendingOrderStartingFromFarthestSuchDateExplanatory order starting from farthest such date explanatory [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 320 DetailsOfApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundAndInteres Detailsofapplicationmoneyreceivedforallotmentofsecuritiesanddueforrefundandinterestaccrued ind-as 27.0 tAccruedThereonAbstract thereon [Abstract] ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundAndInterestAccrued Applicationmoneyreceivedforallotmentofsecuritiesanddue forrefund andinterest accruedthereon ind-as 1.0 ThereonAbstract [Abstract] ind-as ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundPrincipal Application money received for allotment of securities and due for refund, principal 1.0 ind-as ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundInterestAccrued Application money received for allotment of securities and due for refund, interest accrued 2.0 ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundAndInterestAccrued ind-as Total application money received for allotment of securities and due for refund and interest accrued thereon 3.0 Thereon ind-as TermsAndConditionsOfSharesPendingAllotment Terms and conditions of shares pending allotment 2.0 ind-as NumberOfSharesProposedToBeIssued Number of shares proposed to be issued 3.0 ind-as PeriodBeforeWhichSharesAreToBeAllotted Period before which shares are to be allotted 4.0 ind-as SharePremiumForSharesToBeAllotted Share premium for shares to be allotted 5.0 DescriptionOfWhetherCompanyHaveSufficientAuthorisedCapitalToCoverProposedEquityShaDescriptionofwhethercompanyhavesufficientauthorisedcapitaltocoverproposedequitysharecapital ind-as 6.0 reCapitalAmountResultingFromAllotment amount resulting from allotment ind-as OverDuePeriodForWhichApplicationMoneyIsPendingPriorToAllotmentOfShares Over due period for which application money is pending prior to allotment of shares 7.0 ind-as ReasonForOverDuePeriodForWhichApplicationMoneyIsPendingPriorToAllotmentOfShares Reason for over due period for which application money is pending prior to allotment of shares 8.0 ind-as DisclosureOfShareholdingMoreThanFivePerCentInCompanyAbstract Disclosure of shareholding more than five per cent in company [Abstract] 2.0 ind-as WhetherThereAreAnyShareholdersHoldingMoreThanFivePerCentSharesInCompany Whether there are any shareholders holding more than five per cent shares in company 1.0 ind-as DisclosureOfShareholdingMoreThanFivePerCentInCompanyTable Disclosure of shareholding more than five per cent in company [Table] 2.0 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 ind-as NameOfShareholderAxis Name of shareholder [Axis] 2.0 ind-as NameOfShareholderMember Name of shareholder [Member] 1.0 ind-as Shareholder1Member Shareholder 1 [Member] 1.0 ind-as Shareholder2Member Shareholder 2 [Member] 2.0 ind-as Shareholder3Member Shareholder 3 [Member] 3.0 ind-as Shareholder4Member Shareholder 4 [Member] 4.0 ind-as Shareholder5Member Shareholder 5 [Member] 5.0321 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as Shareholder6Member Shareholder 6 [Member] 6.0 ind-as Shareholder7Member Shareholder 7 [Member] 7.0 ind-as Shareholder8Member Shareholder 8 [Member] 8.0 ind-as Shareholder9Member Shareholder 9 [Member] 9.0 ind-as Shareholder10Member Shareholder 10 [Member] 10.0 ind-as Shareholder11Member Shareholder 11 [Member] 11.0 ind-as Shareholder12Member Shareholder 12 [Member] 12.0 ind-as Shareholder13Member Shareholder 13 [Member] 13.0 ind-as Shareholder14Member Shareholder 14 [Member] 14.0 ind-as Shareholder15Member Shareholder 15 [Member] 15.0 ind-as Shareholder16Member Shareholder 16 [Member] 16.0 ind-as Shareholder17Member Shareholder 17 [Member] 17.0 ind-as Shareholder18Member Shareholder 18 [Member] 18.0 ind-as Shareholder19Member Shareholder 19 [Member] 19.0 ind-as Shareholder20Member Shareholder 20 [Member] 20.0 ind-as DisclosureOfShareholdingMoreThanFivePerCentInCompanyLineItems Disclosure of shareholding more than five per cent in company [Line Items] 3.0 ind-as TypeOfShare Type of share 1.0 ind-as NameOfShareholder Name of shareholder 2.0 in-ca CINOfShareholder CIN of shareholder 3.0 in-ca PermanentAccountNumberOfShareholder Permanent account number of shareholder 4.0 in-ca CountryOfIncorporationOrResidenceOfShareholder Country of incorporation or residence of shareholder 5.0 ind-as NumberOfSharesHeldInCompany Number of shares held in company 6.0 ind-as PercentageOfShareholdingInCompany Percentage of shareholding in company 7.0 in-ca DisclosureOfDetailsOnPrivatePlacementOfShareAbstract Disclosure of details on private placement of share [Abstract] 3.0 in-ca DisclosureOfDetailsOnPrivatePlacementOfEquityShareAbstract Disclosure of details on private placement of equity share [Abstract] 1.0 in-ca NumberOfPersonsOnPrivatePlacementOfEquityShare Number of persons on private placement of equity share 1.0 in-ca NatureOfSecurityOnPrivatePlacementOfEquityShare Nature of security on private placement of equity share 2.0 in-ca DateOfRedemptionOnPrivatePlacementOfEquityShare Date of redemption on private placement of equity share 3.0 in-ca DisclosureOfNumberOfShareholdersAllotteesAbstract Disclosure of number of shareholders allottees [Abstract] 4.0 in-ca NumberOfShareholdersOfCompany Number of shareholders of company 1.0 in-ca NumberOfAllotteesInCaseOfPreferentialAllotment Number of allottees in case of preferential allotment 2.0 in-ca DisclosureOfReductionInCapitalAbstract Disclosure of reduction in capital [Abstract] 5.0 in-ca WhetherReductionInCapitalDoneDuringYear Whether reduction in capital done during year 1.0 in-ca AmountOfReductionInCapitalDuringYear Amount of reduction in capital during year 2.0 in-ca PercentageOfCapitalReductionToCapitalPriorToReduction Percentage of capital reduction to capital prior to reduction 3.0 in-ca DisclosureOfPublicOfferingAbstract Disclosure of public offering [Abstract] 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 322 in-ca WhetherMoneyRaisedFromPublicOfferingDuringYear Whether money raised from public offering during year 1.0 in-ca AmountRaisedFromPublicOfferingDuringYear Amount raised from public offering during year 2.0 in-ca AmountUtilisedTowardsSpecifiedPurposesForPublicOffering Amount utilised towards specified purposes for public offering 3.0 in-ca AmountRemainingUnutilisedReceivedInRespectOfPublicOffering Amount remaining unutilised received in respect of public offering 4.0 in-ca DetailsOfOutstandingUnutilisedAmountsReceivedInRespectOfPublicOffering Details of outstanding unutilised amounts received in respect of public offering 5.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfChangesInEquity_400200 Definition [400200] Statement of changes in equity prefix name label order ind-as DisclosureOfNotesOnChangesInEquityExplanatory Disclosure of notes on changes in equity [Text Block] ind-as StatementOfChangesInEquityAbstract Statement of changes in equity [Abstract] 1.0 ind-as EquityShareCapitalAbstract Equity share capital [Abstract] 1.0 ind-as EquityShareCapital Equity share capital at beginning of period 1.0 ind-as IncreaseDecreaseInEquityShareCapital Increase (decrease) in share capital 2.0 ind-as EquityShareCapital Equity share capital at end of period 3.0 ind-as OtherEquityAbstract Other equity [Abstract] 2.0 ind-as StatementOfChangesInEquityTable Statement of changes in equity [Table] 1.0 ind-as ComponentsOfEquityAxis Components of equity [Axis] 1.0 ind-as EquityMember Equity [Member] 1.0 ind-as EquityAttributableToTheEquityHoldersOfTheParentMember Equity attributable to the equity holders of the parent [Member] 1.0 ind-as ShareApplicationMoneyPendingAllotmentMember Share application money pending allotment [Member] 1.0 ind-as EquityComponentOfFinancialInstrumentMember Equity component of financial instrument [Member] 2.0 ind-as ReservesMember Reserves [Member] 3.0 ind-as CapitalReservesMember Capital reserves [Member] 1.0 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] 2.0 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] 3.0 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] 4.0 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] 5.0 ind-as RevaluationReserveMember Revaluation reserve [Member] 6.0 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] 7.0 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] 8.0 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] 9.0 ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] 10.0 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] 11.0 ind-as RestructuringReserveMember Restructuring reserve [Member] 12.0323 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AmalgamationReserveMember Amalgamation reserve [Member] 13.0 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] 14.0 ind-as SinkingFundReserveMember Sinking fund reserve [Member] 15.0 ind-as ContingencyReserveMember Contingency reserve [Member] 16.0 ind-as SpecialReserveMember Special reserve [Member] 17.0 ind-as HedgingReserveMember Hedging reserve [Member] 18.0 ind-as GeneralReserveMember General reserve [Member] 19.0 ind-as OtherFundsMember Other funds [Member] 20.0 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] 21.0 ind-as RetainedEarningsMember Retained earnings [Member] 22.0 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] 1.0 FairValueChangesRelatingToOwnCreditRiskOfFinancialLiabilitiesDesignatedAtFairValueThr Fairvaluechangesrelatingtoowncreditriskoffinancialliabilitiesdesignatedatfairvaluethroughprofitor ind-as 2.0 oughProfitOrLossMember loss [Member] ind-as OtherRetainedEarningMember Other retained earning [Member] 3.0 ind-as OtherReservesMember Other reserves [Member] 23.0 ind-as OtherEquityComponentsMember Other equity components [Member] 4.0 ind-as DebtInstrumentThroughOtherComprehensiveIncomeMember Debt instrument through other comprehensive income [Member] 1.0 ind-as EquityInstrumentThroughOtherComprehensiveIncomeMember Equity instrument through other comprehensive income [Member] 2.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 3.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 4.0 ind-as TimeValueOfOptionsMember Time value of options [Member] 5.0 ind-as ForwardElementsOfForwardContractsMember Forward elements of forward contracts [Member] 6.0 ind-as ForeignCurrencyBasisSpreadsMember Foreign currency basis spreads [Member] 7.0 ind-as FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember Financial assets measured at fair value through other comprehensive income [Member] 8.0 ind-as EquityInstrumentsThroughOtherComprehensiveIncomeMember Equity Instruments through Other Comprehensive Income [Member] 9.0 ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] 10.0 ind-as RevaluationSurplusMember Revaluation surplus [Member] 11.0 ind-as ExchangeDifferencesOnTranslatingTheFinancialStatementsOfAForeignOperationMember Exchange differences on translating the financial statements of a foreign operation [Member] 12.0 ind-as InvestmentsInEquityInstrumentsMember Investments in equity instruments [Member] 13.0 ind-as OtherComprehensiveIncomeOthersMember Other comprehensive income, others [Member] 14.0 ind-as MoneyReceivedAgainstShareWarrantsMember Money received against share warrants [Member] 5.0 ind-as OtherEquityOtherMember Other equity other [Member] 6.0 ind-as OtherEquityOther1Member Other equity other 1 [Member] 1.0 ind-as OtherEquityOther2Member Other equity other 2 [Member] 2.0 ind-as OtherEquityOther3Member Other equity other 3 [Member] 3.0 ind-as OtherEquityOther4Member Other equity other 4 [Member] 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 324 ind-as OtherEquityOther5Member Other equity other 5 [Member] 5.0 ind-as OtherEquityOther6Member Other equity other 6 [Member] 6.0 ind-as OtherEquityOther7Member Other equity other 7 [Member] 7.0 ind-as OtherEquityOther8Member Other equity other 8 [Member] 8.0 ind-as OtherEquityOther9Member Other equity other 9 [Member] 9.0 ind-as OtherEquityOther10Member Other equity other 10 [Member] 10.0 ind-as NonControllingInterestsMember Non-controlling interests [Member] 2.0 ind-as StatementOfChangesInEquityLineItems Statement of changes in equity [Line items] 2.0 ind-as EquityAbstract Equity [Abstract] 1.0 ind-as EquityBeforeRestatement Balance at beginning of period (if restatement is applicable) 1.0 ind-as AdjustmentsToEquityForRestatementAbstract Adjustments to equity for restatement [Abstract] 2.0 ind-as EffectOfChangesInAccountingPolicy Effect of changes in accounting policy 1.0 ind-as CorrectionOfPriorPeriodErrors Correction of prior period errors 2.0 ind-as AdjustmentsToEquityForRestatement Adjustments to equity for restatement 3.0 ind-as OtherEquityBalances Other equity at beginning of period 3.0 ind-as ChangesInEquityAbstract Changes in equity [Abstract] 2.0 ind-as TotalComprehensiveIncomeAbstract Comprehensive income [Abstract] 1.0 ind-as ProfitLossForPeriod Profit (loss) for period 1.0 ind-as ChangesInComprehensiveIncomeComponents Changes in comprehensive income components 2.0 ind-as ComprehensiveIncomeEquity Total comprehensive income 3.0 ind-as OtherChangesInEquityAbstract Other changes in equity [Abstract] 2.0 ind-as OtherAdditionsToReserves Other additions to reserves 1.0 ind-as DeductionsToReservesAbstract Deductions to reserves [Abstract] 2.0 in-ca SecuritiesPremiumAdjustedBonusShares Securities premium adjusted bonus shares 1.0 in-ca SecuritiesPremiumAdjustedWritingOffPreliminaryExpenses Securities premium adjusted writing off preliminary expenses 2.0 in-ca SecuritiesPremiumAdjustedWritingOffDiscountExpensesIssueSharesDebentures Securities premium adjusted writing off discount expenses issue shares debentures 3.0 in-ca SecuritiesPremiumAdjustedPremiumPayableRedemptionPreferenceSharesDebentures Securities premium adjusted premium payable redemption preference shares debentures 4.0 in-ca SecuritiesPremiumAdjustedPurchaseOwnSharesOtherSecuritiesUnderSection68 Securities premium adjusted purchase own shares other securities under section 68 5.0 ind-as OtherUtilisationOfSecuritiesPremiumIfPermitted Other utilisation of securities premium if permitted 6.0 ind-as OtherDeductionsToReserves Other deductions to reserves 7.0 ind-as DeductionsToReserves Total deductions to reserves 8.0 ind-as AppropriationsForDividendDividendTaxAndGeneralReserveAbstract Appropriations for dividend, dividend tax and general reserve [Abstract] 3.0 ind-as DividendAppropriationAbstract Dividend appropriation [Abstract] 1.0 ind-as InterimDividendAppropriationAbstract Interim dividend appropriation [Abstract] 1.0 ind-as InterimEquityDividendAppropriation Interim equity dividend appropriation 1.0325 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as InterimSpecialDividendAppropriation Interim special dividend appropriation 2.0 ind-as InterimDividendAppropriation Total interim dividend appropriation 3.0 ind-as FinalDividendAppropriationAbstract Final dividend appropriation [Abstract] 2.0 ind-as FinalEquityDividendAppropriation Final equity dividend appropriation 1.0 ind-as FinalSpecialDividendAppropriation Final special dividend appropriation 2.0 ind-as FinalDividendAppropriation Total final dividend appropriation 3.0 ind-as DividendAppropriation Total dividend appropriation 3.0 ind-as EquityDividendTaxAppropriation Equity dividend tax appropriation 2.0 ind-as OtherAppropriations Other appropriations 3.0 ind-as TransferToRetainedEarnings Transfer to Retained earnings 4.0 ind-as AppropriationsForDividendDividendTaxAndRetainedEarnings Total appropriations for dividend, dividend tax and retained earnings 5.0 ind-as AppropriationTowardsBonusShares Appropriation towards bonus shares 4.0 ind-as IncreaseDecreaseThroughOtherContributionsByOwners Increase (decrease) through other contributions by owners, equity 5.0 ind-as IncreaseDecreaseThroughOtherDistributionsToOwners Increase (decrease) through other distributions to owners, equity 6.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesEquity Increase (decrease) through other changes, equity 7.0 IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, ind-as 8.0 OfControl equity ind-as OtherChangesInEquityOthers Other changes in equity, others 9.0 ind-as OtherChangesInEquity Total other changes in equity 10.0 ind-as ChangesInEquity Total increase (decrease) in equity 3.0 ind-as OtherEquityBalances Other equity at end of period 3.0 ind-as DescriptionOfNatureOfOtherEquityOthers Description of nature of other equity, others 4.0 ind-as DescriptionOfNatureOfOtherReserves Description of nature of other reserves 5.0 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesBorrowings_400300 Definition [400300] Notes - Borrowings prefix name label order ind-as DisclosureOfNotesOnBorrowingsExplanatory Disclosure of notes on borrowings explanatory [Text Block] ind-as BorrowingsNotesAbstract Borrowings notes [Abstract] 1.0 ind-as DetailsOfBorrowingsAbstract Details of borrowings [Abstract] 1.0 ind-as ClassificationOfBorrowingsTable Classification of borrowings [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 326 ind-as BorrowingsMember Borrowings [Member] 1.0 ind-as BondsDebenturesMember Bonds/debentures [Member] 1.0 ind-as BondsMember Bonds [Member] 1.0 ind-as DebenturesMember Debentures [Member] 2.0 in-ca FullyConvertibleDebenturesBanksMember Fully convertible debentures banks [Member] 1.0 in-ca FullyConvertibleDebenturesGovernmentSemiGovernmentMember Fully convertible debentures government semi-government [Member] 2.0 in-ca FullyConvertibleDebenturesIntercorporateMember Fully convertible debentures intercorporate [Member] 3.0 in-ca FullyConvertibleDebenturesOthersMember Fully convertible debentures others [Member] 4.0 in-ca PartlyConvertibleDebenturesBanksMember Partly convertible debentures banks [Member] 5.0 in-ca PartlyConvertibleDebenturesGovernmentSemiGovernmentMember Partly convertible debentures government semi-government [Member] 6.0 in-ca PartlyConvertibleDebenturesIntercorporateMember Partly convertible debentures intercorporate [Member] 7.0 in-ca PartlyConvertibleDebenturesOthersMember Partly convertible debentures others [Member] 8.0 in-ca NonConvertibleDebenturesBanksMember Non-convertible debentures banks [Member] 9.0 in-ca NonConvertibleDebenturesGovernmentSemiGovernmentMember Non-convertible debentures government semi-government [Member] 10.0 in-ca NonConvertibleDebenturesIntercorporateMember Non-convertible debentures intercorporate [Member] 11.0 in-ca NonConvertibleDebenturesOthersMember Non-convertible debentures others [Member] 12.0 ind-as RedeemablePreferenceSharesMember Redeemable preference shares [Member] 2.0 ind-as TermLoansMember Term loans [Member] 3.0 ind-as TermLoansFromBanksMember Term loans from banks [Member] 1.0 ind-as RupeeTermLoansFromBanksMember Rupee term loans from banks [Member] 1.0 ind-as ForeignCurrencyTermLoansFromBanksMember Foreign currency term loans from banks [Member] 2.0 ind-as TermLoansFromOthersMember Term loans from others [Member] 2.0 ind-as RupeeTermLoansFromOthersMember Rupee term loans from others [Member] 1.0 ind-as ForeignCurrencyTermLoansFromOthersMember Foreign currency term loans from others [Member] 2.0 ind-as OtherExternalCommercialBorrowingsMember Other external commercial borrowings [Member] 3.0 ind-as WorkingCapitalLoansFromBanksMember Working capital loans from banks [Member] 4.0 ind-as LoansRepayableOnDemandMember Loans repayable on demand [Member] 5.0 ind-as LoansRepayableOnDemandFromBanksMember Loans repayable on demand from banks [Member] 1.0 ind-as LoansRepayableOnDemandFromOthersMember Loans repayable on demand from others [Member] 2.0 ind-as IntercorporateBorrowingsMember Intercorporate borrowings [Member] 6.0 in-ca BorrowingFromGovernmentSemiGovernmentBodiesMember Borrowing from government semi-government bodies [Member] 7.0 in-ca BorrowingFromForeignInstitutionalAgenciesMember Borrowing from foreign institutional agencies [Member] 8.0 in-ca BorrowingFromForeignCompaniesMember Borrowing from foreign companies [Member] 9.0 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] 10.0 ind-as DeferredPaymentForAcquisitionOfPropertyPlantAndEquipmentMember Deferred payment for acquisition of property, plant and equipment [Member] 1.0 ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] 2.0327 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] 3.0 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] 4.0 ind-as DepositsMember Deposits [Member] 11.0 ind-as DepositsFromDirectorsMember Deposits from directors [Member] 1.0 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] 2.0 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 3.0 ind-as PublicDepositsMember Public deposits [Member] 4.0 ind-as DepositsFromOthersMember Deposits from others [Member] 5.0 ind-as CommercialPaperMember Commercial paper [Member] 12.0 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] 13.0 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] 1.0 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] 2.0 ind-as LongTermMaturitiesOfFinanceLeaseObligationsMember Long-term maturities of finance lease obligations [Member] 14.0 ind-as LiabilityComponentOfCompoundFinancialInstrumentsMember Liability component of compound financial instruments [Member] 15.0 ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] 16.0 ind-as LoansTakenForPropertyPlantAndEquipmentMember Loans taken for property, plant and equipment [Member] 1.0 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] 1.0 ind-as LoansTakenForOtherPropertyPlantAndEquipmentMember Loans taken for other property, plant and equipment [Member] 2.0 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] 2.0 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] 3.0 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] 1.0 ind-as SecuredBorrowingsMember Secured borrowings [Member] 1.0 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] 2.0 ind-as DetailsOfBorrowingsLineItems Details of borrowings [Line items] 2.0 ind-as Borrowings Borrowings 1.0 ind-as NatureOfSecurityAbstract Nature of security [Abstract] 2.0 ind-as NatureOfSecurity Nature of security 1.0 DetailsOfPersonalSecurityGivenByPromotersOtherShareholdersOrOtherThirdPartiesThoughS Detailsofpersonal securitygiven bypromoters, other shareholdersor other third parties, though such ind-as 2.0 uchSecurityDoesNotResultInClassificationOfBorrowingsAsSecured security does not result in classification of borrowings as secured ind-as DetailsOnLoansGuaranteedAbstract Details on loans guaranteed [Abstract] 3.0 ind-as AggregateAmountOfLoansGuaranteedByDirectors Aggregate amount of loans guaranteed by directors 1.0 ind-as AggregateAmountOfLoansGuaranteedByOthers Aggregate amount of loans guaranteed by others 2.0 ind-as ParticularsOfAnyRedeemedBondsDebenturesWhichCompanyHasPowerToReissue Particulars of any redeemed bonds/debentures which company has power to reissue 4.0 ind-as TermsOfRepaymentOfTermLoansAndOtherLoans Terms of repayment of term loans and other loans 5.0 ind-as DetailsOnDefaultsOnBorrowingsAbstract Details on defaults on borrowings [Abstract] 6.0 ind-as BeginningDateOfContinuingDefaultForBorrowings Beginning date of continuing default for borrowings 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 328 ind-as OutstandingAmountOfContinuingDefaultPrincipal Outstanding amount of continuing default principal 2.0 ind-as OutstandingAmountOfContinuingDefaultInterest Outstanding amount of continuing default interest 3.0 ind-as DetailsOfBondsOrDebenturesAbstract Details of bonds or debentures [Abstract] 2.0 ind-as DetailsOfBondsOrDebenturesTable Details of bonds or debentures [Table] 1.0 ind-as DetailsOfBondsOrDebenturesAxis Details of bonds or debentures [Axis] 1.0 ind-as DetailsOfBondsOrDebenturesLineItems Details of bonds or debentures [Line items] 2.0 ind-as WhetherBondsOrDebentures Whether bonds or debentures 1.0 in-ca NatureOfBondOrDebenture Nature of bond or debenture 2.0 in-ca HolderOfBondOrDebenture Holder of bond or debenture 3.0 ind-as RateOfInterest Rate of interest 4.0 ind-as ParticularsOfRedemptionOrConversion Particulars of redemption or conversion 5.0 ind-as NominalValuePerBondOrDebenture Nominal value per bond or debenture 6.0 ind-as NumberOfBondsOrDebentures Number of bonds or debentures 7.0 in-ca AmountOfBondsOrDebenturesIssuedDuringPeriod Amount of bonds or debentures issued during period 8.0 in-ca NumberOfAllotteesToWhomBondsOrDebenturesWereIssued Number of allottees to whom bonds or debentures were issued 9.0 in-ca EarliestDateOfRedemption Earliest date of redemption 10.0 in-ca NominalAmountOfBondsOrDebenturesHeldByNomineeOrTrusteeOfCompany Nominal amount of bonds or debentures held by nominee or trustee of company 11.0 in-ca BookValueOfBondsOrDebenturesHeldByNomineeOrTrusteeOfCompany Book value of bonds or debentures held by nominee or trustee of company 12.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesNoncurrentInvestments_400400 Definition [400400] Notes - Non-current investments prefix name label order ind-as DisclosureOfNotesOnNoncurrentInvestmentsExplanatory Disclosure of notes on non-current investments explanatory [Text Block] ind-as NoncurrentInvestmentsAbstract Non-current investments [Abstract] 1.0 ind-as DisclosureOfDetailsOfNoncurrentInvestmentsAbstract Disclosure of details of non-current investments [Abstract] 1.0 ind-as DetailsOfNoncurrentInvestmentsTable Details of non-current investments [Table] 1.0 ind-as ClassificationOfNoncurrentInvestmentsAxis Classification of non-current investments [Axis] 1.0 ind-as DetailsOfNoncurrentInvestmentsLineItems Details of non-current investments [Line items] 2.0 ind-as TypeOfNoncurrentInvestments Type of non-current investments 1.0 ind-as ClassOfNoncurrentInvestments Class of non-current investments 2.0 ind-as NatureOfNoncurrentInvestments Nature of non-current investments 3.0 ind-as NoncurrentInvestments Non-current investments 4.0 ind-as NameOfBodyCorporateInWhomInvestmentHasBeenMade Name of body corporate in whom investment has been made 5.0 DetailsOfWhetherSuchBodyCorporateIsSubsidiaryAssociateJointVentureOrControlledSpecia Detailsofwhethersuchbodycorporateissubsidiary,associate,jointventureorcontrolledspecialpurpose ind-as 6.0 lPurposeEntity entity329 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as NumberOfSharesOfNoncurrentInvestmentMadeInBodyCorporate Number of shares of non-current investment made in body corporate 7.0 ind-as DetailsOfNoncurrentInvestmentsMadeInBodyCorporateWhichArePartlyPaid Details of non-current investments made in body corporate which are partly paid 8.0 ind-as DetailsOfNoncurrentInvestmentMadeInPartnershipFirmsAbstract Details of non-current investment made in partnership firms [Abstract] 9.0 ind-as DetailsOfNoncurrentInvestmentMadeInPartnershipFirmsExplanatory Details of non-current investment made in partnership firms explanatory [Text Block] 1.0 ind-as NameOfPartnershipFirmWhereNoncurrentInvestmentIsMade Name of partnership firm where non-current investment is made 2.0 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm 3.0 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] 4.0 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm 1.0 ind-as DateToWhichCapitalOfPartnershipFirmRelates Date to which capital of partnership firm relates 2.0 ind-as DetailsOfShareOfEachPartnerInCapitalOfPartnershipFirm Details of share of each partner in capital of partnership firm 5.0 ind-as DetailsOfShareOfEachPartnerInProfitsOfPartnershipFirm Details of share of each partner in profits of partnership firm 6.0 ind-as AggregateAmountOfQuotedNoncurrentInvestments Aggregate amount of quoted non-current investments 2.0 ind-as MarketValueOfQuotedNoncurrentInvestments Market value of quoted non-current investments 3.0 ind-as AggregateAmountOfUnquotedNoncurrentInvestments Aggregate amount of unquoted non-current investments 4.0 ind-as AggregateProvisionForDiminutionInValueOfNoncurrentInvestments Aggregate provision for diminution in value of non-current investments 5.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCurrentInvestments_400500 Definition [400500] Notes - Current investments prefix name label order ind-as DisclosureOfNotesOnCurrentInvestmentsExplanatory Disclosure of notes on current investments explanatory [Text Block] ind-as CurrentInvestmentsAbstract Current investments [Abstract] 1.0 ind-as DisclosureOfDetailsOfCurrentInvestmentsAbstract Disclosure of details of current investments [Abstract] 1.0 ind-as DetailsOfCurrentInvestmentsTable Details of current investments [Table] 1.0 ind-as ClassificationOfCurrentInvestmentsAxis Classification of current investments [Axis] 1.0 ind-as DetailsOfCurrentInvestmentsLineItems Details of current investments [Line items] 2.0 ind-as TypeOfCurrentInvestments Type of current investments 1.0 ind-as ClassOfCurrentInvestments Class of current investments 2.0 ind-as NatureOfCurrentInvestments Nature of current investments 3.0 ind-as CurrentInvestments Current investments 4.0 ind-as BasisOfValuationOfCurrentInvestments Basis of valuation of current investments 5.0 ind-as NameOfBodyCorporateInWhomInvestmentHasBeenMade Name of body corporate in whom investment has been made 6.0 DetailsOfWhetherSuchBodyCorporateIsSubsidiaryAssociateJointVentureOrControlledSpecia Detailsofwhethersuchbodycorporateissubsidiary,associate,jointventureorcontrolledspecialpurpose ind-as 7.0 lPurposeEntity entity ind-as NumberOfSharesOfCurrentInvestmentMadeInBodyCorporate Number of shares of current investment made in body corporate 8.0 ind-as DetailsOfCurrentInvestmentsMadeInBodyCorporateWhichArePartlyPaid Details of current investments made in body corporate which are partly paid 9.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 330 ind-as DetailsOfCurrentInvestmentMadeInPartnershipFirmsAbstract Details of current investment made in partnership firms [Abstract] 10.0 ind-as DetailsOfCurrentInvestmentMadeInPartnershipFirmsExplanatory Details of current investment made in partnership firms explanatory [Text Block] 1.0 ind-as NameOfPartnershipFirmWhereCurrentInvestmentIsMade Name of partnership firm where current investment is made 2.0 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm 3.0 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] 4.0 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm 1.0 ind-as DateToWhichCapitalOfPartnershipFirmRelates Date to which capital of partnership firm relates 2.0 ind-as DetailsOfShareOfEachPartnerInCapitalOfPartnershipFirm Details of share of each partner in capital of partnership firm 5.0 ind-as DetailsOfShareOfEachPartnerInProfitsOfPartnershipFirm Details of share of each partner in profits of partnership firm 6.0 ind-as AggregateAmountOfQuotedCurrentInvestments Aggregate amount of quoted current investments 2.0 ind-as MarketValueOfQuotedCurrentInvestments Market value of quoted current investments 3.0 ind-as AggregateAmountOfUnquotedCurrentInvestments Aggregate amount of unquoted current investments 4.0 ind-as AggregateProvisionForDiminutionInValueOfCurrentInvestments Aggregate provision for diminution in value of current investments 5.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesPropertyPlantAndEquipment_400600 Definition [400600] Notes - Property, plant and equipment prefix name label order ind-as DisclosureOfPropertyPlantAndEquipmentExplanatory Disclosure of property, plant and equipment [Text Block] ind-as DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory Disclosure of detailed information about property, plant and equipment [Text Block] 1.0 ind-as DisclosureOfPropertyPlantAndEquipmentAbstract Disclosure of detailed information about property, plant and equipment [Abstract] 1.0 ind-as DisclosureOfPropertyPlantAndEquipmentTable Disclosure of detailed information about property, plant and equipment [Table] 1.0 ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as LandMember Land [Member] 1.0 ind-as BuildingsMember Buildings [Member] 2.0 ind-as ResidentialBuildingMember Residential building [Member] 1.0 ind-as OfficeBuildingMember Office building [Member] 2.0 ind-as FactoryBuildingMember Factory building [Member] 3.0 ind-as OtherBuildingMember Other building [Member] 4.0 ind-as PlantAndEquipmentMember Plant and equipment [Member] 3.0 ind-as FactoryEquipmentsMember Factory equipments [Member] 1.0 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] 2.0 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] 3.0 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] 4.0331 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] 4.0 ind-as VehiclesMember Vehicles [Member] 5.0 ind-as ShipsVesselsMember Ships vessels [Member] 1.0 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] 2.0 ind-as MotorVehiclesMember Motor vehicles [Member] 3.0 ind-as OfficeEquipmentMember Office equipment [Member] 6.0 ind-as ComputerEquipmentsMember Computer equipments [Member] 7.0 ind-as BearerPlantsMember Bearer plants [Member] 8.0 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] 9.0 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] 10.0 ind-as LivestockMember Livestock [Member] 1.0 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] 2.0 ind-as RailwaySidingsMember Railway sidings [Member] 3.0 ind-as BooksPeriodicalsMember Books periodicals [Member] 4.0 ind-as PlantationsMember Plantations [Member] 5.0 ind-as MinesQuarriesMember Mines quarries [Member] 6.0 ind-as OtherPropertyPlantAndEquipmentOthersMember Other property, plant and equipment, others [Member] 7.0 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] 2.0 ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1.0 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] 1.0 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] 2.0 ind-as OwnedAssetsMember Owned assets [Member] 3.0 ind-as CarryingAmountAccumulatedDepreciationAndGrossCarryingAmountAxis Carrying amount accumulated depreciation and gross carrying amount [Axis] 3.0 ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 ind-as DisclosureOfPropertyPlantAndEquipmentLineItems Disclosure of detailed information about property, plant and equipment [Line items] 2.0 ind-as NatureOfOtherPropertyPlantAndEquipmentOthers Nature of other property plant and equipment others 1.0 ind-as ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract Reconciliation of changes in property, plant and equipment [Abstract] 2.0 ind-as PropertyPlantAndEquipment Property, plant and equipment at beginning of period 1.0 ind-as ChangesInPropertyPlantAndEquipmentAbstract Changes in property, plant and equipment [Abstract] 2.0 ind-as AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment Additions other than through business combinations, property, plant and equipment 1.0 ind-as AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment Acquisitions through business combinations, property, plant and equipment 2.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment Increase (decrease) through net exchange differences, property, plant and equipment 3.0 ind-as DepreciationPropertyPlantAndEquipmentAbstract Depreciation, property, plant and equipment [Abstract] 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 332 ind-as DepreciationRecognisedInProfitOrLoss Depreciation recognised in profit or loss 1.0 ind-as DepreciationRecognisedAsPartOfCostOfOtherAssets Depreciation recognised as part of cost of other assets 2.0 ind-as DepreciationPropertyPlantAndEquipment Total Depreciation property plant and equipment 3.0 ind-as ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Impairment loss recognised in profit or loss, property, plant and equipment 5.0 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Reversal of impairment loss recognised in profit or loss, property, plant and equipment 6.0 ind-as RevaluationIncreaseDecreasePropertyPlantAndEquipment Revaluation increase (decrease), property, plant and equipment 7.0 ind-as ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment Impairment loss recognised in other comprehensive income, property, plant and equipment 8.0 ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquip ind-as Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment 9.0 ment ind-as IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract Increase (decrease) through transfers and other changes, property, plant and equipment [Abstract] 10.0 ind-as IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment Increase (decrease) through transfers, property, plant and equipment 1.0 ind-as IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment Increase (decrease) through other changes, property, plant and equipment 2.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment Total increase (decrease) through transfers and other changes, property, plant and equipment 3.0 ind-as DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract Disposals and retirements, property, plant and equipment [Abstract] 11.0 ind-as DisposalsPropertyPlantAndEquipment Disposals, property, plant and equipment 1.0 ind-as RetirementsPropertyPlantAndEquipment Retirements, property, plant and equipment 2.0 ind-as DisposalsAndRetirementsPropertyPlantAndEquipment Total disposals and retirements, property, plant and equipment 3.0 ind-as DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment Decrease through classified as held for sale, property, plant and equipment 12.0 ind-as DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment Decrease through loss of control of subsidiary, property, plant and equipment 13.0 ind-as ChangesInPropertyPlantAndEquipment Total increase (decrease) in property, plant and equipment 14.0 ind-as PropertyPlantAndEquipment Property, plant and equipment at end of period 3.0 ind-as DisclosureOfAdditionalInformationPropertyPlantAndEquipmentAbstract Disclosure of additional information about property plant and equipment [Abstract] 2.0 ind-as DisclosureOfAdditionalInformationPropertyPlantAndEquipmentTable Disclosure of additional information about property plant and equipment [Table] 1.0 ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as LandMember Land [Member] 1.0 ind-as BuildingsMember Buildings [Member] 2.0 ind-as ResidentialBuildingMember Residential building [Member] 1.0 ind-as OfficeBuildingMember Office building [Member] 2.0 ind-as FactoryBuildingMember Factory building [Member] 3.0 ind-as OtherBuildingMember Other building [Member] 4.0 ind-as PlantAndEquipmentMember Plant and equipment [Member] 3.0 ind-as FactoryEquipmentsMember Factory equipments [Member] 1.0 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] 2.0 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] 3.0 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] 4.0333 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] 4.0 ind-as VehiclesMember Vehicles [Member] 5.0 ind-as ShipsVesselsMember Ships vessels [Member] 1.0 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] 2.0 ind-as MotorVehiclesMember Motor vehicles [Member] 3.0 ind-as OfficeEquipmentMember Office equipment [Member] 6.0 ind-as ComputerEquipmentsMember Computer equipments [Member] 7.0 ind-as BearerPlantsMember Bearer plants [Member] 8.0 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] 9.0 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] 10.0 ind-as LivestockMember Livestock [Member] 1.0 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] 2.0 ind-as RailwaySidingsMember Railway sidings [Member] 3.0 ind-as BooksPeriodicalsMember Books periodicals [Member] 4.0 ind-as PlantationsMember Plantations [Member] 5.0 ind-as MinesQuarriesMember Mines quarries [Member] 6.0 ind-as OtherPropertyPlantAndEquipmentOthersMember Other property, plant and equipment, others [Member] 7.0 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] 2.0 ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1.0 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] 1.0 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] 2.0 ind-as OwnedAssetsMember Owned assets [Member] 3.0 ind-as DisclosureOfAdditionalInformationPropertyPlantAndEquipmentLineItems Disclosure of additional information about property plant and equipment [Line items] 2.0 ind-as MeasurementBasesPropertyPlantAndEquipment Measurement bases, property, plant and equipment 1.0 ind-as DepreciationMethodPropertyPlantAndEquipment Depreciation method, property, plant and equipment 2.0 ind-as UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment Useful lives or depreciation rates, property, plant and equipment 3.0 ind-as EffectiveDatesOfRevaluationPropertyPlantAndEquipment Effective dates of revaluation, property, plant and equipment 4.0 ind-as ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment Explanation of involvement of independent valuer in revaluation, property, plant and equipment 5.0 ind-as AdditionalInformationAbstract Additional information [Abstract] 6.0 ind-as PropertyPlantAndEquipmentExpendituresRecognisedForConstructions Property, plant and equipment, expenditures recognised in course of its construction 1.0 ind-as PropertyPlantAndEquipmentTemporarilyIdle Property, plant and equipment, temporarily idle 2.0 ind-as PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated Property, plant and equipment, gross carrying amount of fully depreciated assets still in use 3.0 ind-as PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse Property, plant and equipment, assets retired from active use and not classified as held for sale 4.0 ind-as WhetherPropertyPlantAndEquipmentAreStatedAtRevaluedAmount Whether property, plant and equipment are stated at revalued amount 7.0 ind-as PropertyPlantAndEquipmentRevaluationAbstract Property, plant and equipment, revaluation [Abstract] 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 334 ind-as PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets Property, plant and equipment, revalued assets 1.0 ind-as PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets Property, plant and equipment, revalued assets, at cost 2.0 ind-as PropertyPlantAndEquipmentRevaluationSurplus Property, plant and equipment, revaluation surplus 3.0 DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlant Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and ind-as 4.0 AndEquipment equipment ind-as PropertyPlantAndEquipmentRestrictionsOnTitle Property, plant and equipment, restrictions on title 2.0 ind-as DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment Description of existence of restrictions on title, property, plant and equipment 3.0 ind-as PropertyPlantAndEquipmentPledgedAsSecurity Property, plant and equipment, pledged as security 4.0 ind-as ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment Contractual commitments for acquisition of property, plant and equipment 5.0 Compensationfromthirdpartiesforitemsofproperty,plantandequipmentthatwereimpaired,lostorgiven ind-as CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment 6.0 up ind-as FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount Fair value of property, plant and equipment materially different from carrying amount 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInvestmentProperty_400700 Definition [400700] Notes - Investment property prefix name label order ind-as DisclosureOfInvestmentPropertyExplanatory Disclosure of investment property [Text Block] ind-as DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory Disclosure of detailed information about investment property [Text Block] 1.0 ind-as DisclosureOfInvestmentPropertyAtCostAbstract Disclosure of detailed information about investment property at cost [Abstract] 1.0 ind-as DisclosureOfInvestmentPropertyTable Disclosure of detailed information about investment property [Table] 1.0 ind-as TypeOfInvestmentPropertyAxis Type of investment property [Axis] 1.0 ind-as CarryingAmountAccumulatedDepreciationAndGrossCarryingAmountAxis Carrying amount accumulated depreciation and gross carrying amount [Axis] 2.0 ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 ind-as DisclosureOfInvestmentPropertyLineItems Disclosure of detailed information about investment property [Line items] 2.0 ind-as NatureOfInvestmentProperty Nature of investment property 1.0 ind-as ReconciliationOfChangesInInvestmentPropertyAbstract Reconciliation of changes in investment property [Abstract] 2.0 ind-as InvestmentProperty Investment property at beginning of period 1.0 ind-as ChangesInInvestmentPropertyAbstract Changes in investment property [Abstract] 2.0 ind-as AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAbstract Additions other than through business combinations, investment property [Abstract] 1.0 ind-as AdditionsFromSubsequentExpenditureRecognisedAsAssetsInvestmentProperty Additions from subsequent expenditure recognised as Assets, investment property 1.0 ind-as AdditionsFromAcquisitionsInvestmentProperty Additions from acquisitions, investment property 2.0 ind-as AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty Total additions other than through business combinations, investment property 3.0 ind-as AcquisitionsThroughBusinessCombinationsInvestmentProperty Acquisitions through business combinations, investment property 2.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty Increase (decrease) through net exchange differences, investment property 3.0335 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DepreciationInvestmentProperty Depreciation, investment property 4.0 ind-as ImpairmentLossRecognisedInProfitOrLossInvestmentProperty Impairment loss recognised in profit or loss, investment property 5.0 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty Reversal of impairment loss recognised in profit or loss, investment property 6.0 ind-as TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty Transfer from (to) inventories and owner-occupied property, investment property 7.0 ind-as TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty Transfer from investment property under construction or development, investment property 8.0 ind-as DisposalsInvestmentProperty Disposals, investment property 9.0 ind-as DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty Decrease through classified as held for sale, investment property 10.0 ind-as IncreaseDecreaseThroughOtherChangesInvestmentProperty Increase (decrease) through other changes, investment property 11.0 ind-as ChangesInInvestmentProperty Total increase (decrease) in investment property 12.0 ind-as InvestmentProperty Investment property at end of period 3.0 DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAn Description ofcriteria used to distinguish investment propertyfrom owner-occupied property and from ind-as 2.0 dFromPropertyHeldSaleInOrdinaryCourseOfBusiness property held for sale in ordinary course of business DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndepen ind-as Description of extent to which fair value of investment property is based on valuation by independent valuer 3.0 dentValuer ind-as RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract Rental income from investment property, net of direct operating expense [Abstract] 4.0 ind-as RentalIncomeFromInvestmentProperty Rental income from investment property 1.0 ind-as DirectOperatingExpenseFromInvestmentPropertyAbstract Direct operating expense from investment property [Abstract] 2.0 ind-as DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome Direct operating expense from investment property generating rental income 1.0 ind-as DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome Direct operating expense from investment property not generating rental income 2.0 ind-as DirectOperatingExpenseFromInvestmentProperty Total direct operating expense from investment property 3.0 ind-as RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense Rental income from investment property, net of direct operating expense 3.0 ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentPropert Explanationofrestrictionsonrealisabilityofinvestmentpropertyorremittanceofincomeandproceedsof ind-as 5.0 y disposal of investment property RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisp Restrictionsonrealisabilityofinvestmentpropertyorremittanceofincomeandproceedsofdisposalof ind-as 6.0 osalOfInvestmentProperty investment property ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrFExplanationofcontractualobligationstopurchase,constructordevelopinvestmentpropertyorforrepairs, ind-as 7.0 orRepairsMaintenanceOrEnhancements maintenance or enhancements ind-as DepreciationMethodInvestmentPropertyCostModel Depreciation method, investment property, cost model 8.0 ind-as UsefulLivesOrDepreciationRatesInvestmentPropertyCostModel Useful lives or depreciation rates, investment property, cost model 9.0 ind-as DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel Description of investment property where fair value information is unreliable, cost model 10.0 ind-as ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel Explanation of why fair value cannot be reliably measured for investment property, cost model 11.0 ind-as RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel Range of estimates within which fair value is likely to lie for investment property, cost model 12.0 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesGoodwill_400800 Definition [400800] Notes - Goodwill prefix name label order ind-as DisclosureOfGoodwillExplanatory Disclosure of goodwill [Text Block] ind-as DisclosureOfReconciliationOfChangesInGoodwillAbstract Disclosure of reconciliation of changes in goodwill [Abstract] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 336 ind-as DisclosureOfReconciliationOfChangesInGoodwillTable Disclosure of reconciliation of changes in goodwill [Table] 1.0 ind-as CarryingAmountAccumulatedAmortizationAndImpairmentAndGrossCarryingAmountAxis Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] 1.0 ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 2.0 ind-as DisclosureOfReconciliationOfChangesInGoodwillLineItems Disclosure of reconciliation of changes in goodwill [Line items] 2.0 ind-as Goodwill Goodwill at beginning of period 1.0 ind-as ChangesInGoodwillAbstract Changes in goodwill [Abstract] 2.0 ind-as AcquisitionsThroughBusinessCombinationsGoodwill Acquisitions through business combinations, goodwill 1.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesGoodwill Increase (decrease) through net exchange differences, goodwill 2.0 ind-as ImpairmentLossRecognisedInProfitOrLossGoodwill Impairment loss recognised in profit or loss, goodwill 3.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesGoodwillAbstract Increase (decrease) through transfers and other changes, Goodwill [Abstract] 4.0 ind-as IncreaseDecreaseThroughTransfersGoodwill Increase (decrease) through transfers, goodwill 1.0 ind-as IncreaseDecreaseThroughOtherChangesGoodwill Increase (decrease) through other changes, goodwill 2.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill Total increase (decrease) through transfers and other changes, goodwill 3.0 ind-as DisposalsAndRetirementsGoodwillAbstract Disposals and retirements, Goodwill [Abstract] 5.0 ind-as DisposalsGoodwill Disposals, goodwill 1.0 ind-as RetirementsGoodwill Retirements, goodwill 2.0 ind-as DisposalsAndRetirementsGoodwill Total disposals and retirements, goodwill 3.0 ind-as DecreaseThroughClassifiedAsHeldForSaleGoodwill Decrease through classified as held for sale, goodwill 6.0 ind-as DecreaseThroughLossOfControlOfSubsidiaryGoodwill Decrease through loss of control of subsidiary, goodwill 7.0 ind-as SubsequentRecognitionOfDeferredTaxAssetsGoodwill Subsequent recognition of deferred tax assets, goodwill 8.0 ind-as ChangesInGoodwill Total increase (decrease) in goodwill 9.0 ind-as Goodwill Goodwill at end of period 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900 Definition [400900] Notes - Other intangible assets prefix name label order ind-as DisclosureOfOtherIntangibleAssetsExplanatory Disclosure of other intangible assets [Text Block] ind-as DisclosureOfDetailedInformationAboutOtherIntangibleAssetsExplanatory Disclosure of detailed information about other intangible assets [Text Block] 1.0 ind-as DisclosureOfDetailedInformationAboutOtherIntangibleAssetsAbstract Disclosure of detailed information about other intangible assets [Abstract] 1.0 ind-as DisclosureOfDetailedInformationAboutOtherIntangibleAssetsTable Disclosure of detailed information about other intangible assets [Table] 1.0 ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] 1.0 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 1.0337 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] 1.0 ind-as BrandsMember Brands [Member] 1.0 ind-as TradeMarksMember Trade marks [Member] 2.0 ind-as ComputerSoftwareMember Computer software [Member] 2.0 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] 3.0 ind-as MiningRightsMember Mining rights [Member] 4.0 ind-as CopyrightsPatentsAndOtherOperatingRightsMember Copyrights, patents and other operating rights [Member] 5.0 ind-as CopyrightsMember Copyrights [Member] 1.0 ind-as PatentsMember Patents [Member] 2.0 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] 3.0 ind-as AirportLandingRightsMember Airport landing rights [Member] 4.0 ind-as BroadcastingRightsMember Broadcasting rights [Member] 5.0 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] 6.0 ind-as RecipesFormulaeModelsDesignsAndPrototypesMember Recipes, formulae, models, designs and prototypes [Member] 6.0 ind-as RecipesMember Recipes [Member] 1.0 ind-as FormulaeMember Formulae [Member] 2.0 ind-as ModelsMember Models [Member] 3.0 ind-as DesignsMember Designs [Member] 4.0 ind-as PrototypesMember Prototypes [Member] 5.0 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] 7.0 ind-as LicensesMember Licenses [Member] 1.0 ind-as ExplorationLicenseMember Exploration license [Member] 2.0 ind-as FranchiseMember Franchise [Member] 3.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 8.0 ind-as KnowHowMember Know-how [Member] 1.0 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] 2.0 ind-as OtherIntangibleAssetsOthersMember Other intangible assets, others [Member] 3.0 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] 2.0 ind-as InternallyGeneratedAndOtherThanInternallyGeneratedIntangibleAssetsMember Internally generated and other than internally generated intangible assets [Member] 1.0 ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] 1.0 ind-as IntangibleAssetsOtherThanInternallyGeneratedMember Intangible assets other than internally generated [Member] 2.0 ind-as CarryingAmountAccumulatedAmortizationAndImpairmentAndGrossCarryingAmountAxis Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] 3.0 ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 2.0 ind-as DisclosureOfDetailedInformationAboutOtherIntangibleAssetsLineItems Disclosure of detailed information about other intangible assets [Line items] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 338 ind-as NatureOfOtherIntangibleAssetsothers Nature of other intangible assets others 1.0 ind-as ReconciliationOfChangesInOtherIntangibleAssetsAbstract Reconciliation of changes in other intangible assets [Abstract] 2.0 ind-as OtherIntangibleAssets Other intangible assets at beginning of period 1.0 ind-as ChangesInOtherIntangibleAssetsAbstract Changes in Other intangible assets [Abstract] 2.0 ind-as AdditionsOtherThanThroughBusinessCombinationsOtherIntangibleAssets Additions other than through business combinations 1.0 ind-as AcquisitionsThroughBusinessCombinationsOtherIntangibleAssets Acquisitions through business combinations 2.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesOtherIntangibleAssets Increase (decrease) through net exchange differences 3.0 ind-as AmortisationOtherIntangibleAssets Amortisation other intangible assets 4.0 ind-as ImpairmentLossRecognisedInProfitOrLossOtherIntangibleAssets Impairment loss recognised in profit or loss 5.0 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLossOtherIntangibleAssets Reversal of impairment loss recognised in profit or loss 6.0 ind-as RevaluationIncreaseDecreaseOtherIntangibleAssets Revaluation increase (decrease), other intangible assets 7.0 ind-as ImpairmentLossRecognisedInOtherComprehensiveIncomeOtherIntangibleAssets Impairment loss recognised in other comprehensive income, other intangible assets 8.0 ind-as ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeOtherIntangibleAssets Reversal of impairment loss recognised in other comprehensive income, other intangible assets 9.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesOtherIntangibleAssetsAbstract Increase (decrease) through transfers and other changes, other intangible assets [Abstract] 10.0 ind-as IncreaseDecreaseThroughTransfersOtherIntangibleAssets Increase (decrease) through transfers, other intangible assets 1.0 ind-as IncreaseDecreaseThroughOtherChangesOtherIntangibleAssets Increase (decrease) through other changes 2.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesOtherIntangibleAssets Total increase (decrease) through transfers and other changes, Other intangible assets 3.0 ind-as DisposalsAndRetirementsOtherIntangibleAssetsAbstract Disposals and retirements, other intangible assets [Abstract] 11.0 ind-as DisposalsOtherIntangibleAssets Disposals 1.0 ind-as RetirementsOtherIntangibleAssets Retirements 2.0 ind-as DisposalsAndRetirementsOtherIntangibleAssets Total Disposals and retirements, Other intangible assets 3.0 ind-as DecreaseThroughClassifiedAsHeldForSaleOtherIntangibleAssets Decrease through classified as held for sale 12.0 ind-as DecreaseThroughLossOfControlOfSubsidiaryOtherIntangibleAssets Decrease through loss of control of subsidiary 13.0 ind-as ChangesInOtherIntangibleAssets Total increase (decrease) in Other intangible assets 14.0 ind-as OtherIntangibleAssets Other intangible assets at end of period 3.0 ind-as DisclosureOfAdditionalInformationAboutOtherIntangibleAssetsAbstract Disclosure of additional information about other intangible assets [Abstract] 2.0 ind-as DisclosureOfAdditionalInformationAboutOtherIntangibleAssetsTable Disclosure of additional information about other intangible assets [Table] 1.0 ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] 1.0 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 1.0 ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] 1.0 ind-as BrandsMember Brands [Member] 1.0 ind-as TradeMarksMember Trade marks [Member] 2.0 ind-as ComputerSoftwareMember Computer software [Member] 2.0 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] 3.0 ind-as MiningRightsMember Mining rights [Member] 4.0339 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as CopyrightsPatentsAndOtherOperatingRightsMember Copyrights, patents and other operating rights [Member] 5.0 ind-as CopyrightsMember Copyrights [Member] 1.0 ind-as PatentsMember Patents [Member] 2.0 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] 3.0 ind-as AirportLandingRightsMember Airport landing rights [Member] 4.0 ind-as BroadcastingRightsMember Broadcasting rights [Member] 5.0 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] 6.0 ind-as RecipesFormulaeModelsDesignsAndPrototypesMember Recipes, formulae, models, designs and prototypes [Member] 6.0 ind-as RecipesMember Recipes [Member] 1.0 ind-as FormulaeMember Formulae [Member] 2.0 ind-as ModelsMember Models [Member] 3.0 ind-as DesignsMember Designs [Member] 4.0 ind-as PrototypesMember Prototypes [Member] 5.0 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] 7.0 ind-as LicensesMember Licenses [Member] 1.0 ind-as ExplorationLicenseMember Exploration license [Member] 2.0 ind-as FranchiseMember Franchise [Member] 3.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 8.0 ind-as KnowHowMember Know-how [Member] 1.0 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] 2.0 ind-as OtherIntangibleAssetsOthersMember Other intangible assets, others [Member] 3.0 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] 2.0 ind-as InternallyGeneratedAndOtherThanInternallyGeneratedIntangibleAssetsMember Internally generated and other than internally generated intangible assets [Member] 1.0 ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] 1.0 ind-as IntangibleAssetsOtherThanInternallyGeneratedMember Intangible assets other than internally generated [Member] 2.0 ind-as DisclosureOfAdditionalInformationAboutOtherIntangibleAssetsLineItems Disclosure of additional information about other intangible assets [Line items] 2.0 DescriptionOfLineItemSInStatementOfComprehensiveIncomeInWhichAmortisationOfIntangibDescriptionoflineitem(s)instatementofcomprehensiveincomeinwhichamortisationofintangibleassetsis ind-as 1.0 leAssetsIsIncluded included ind-as AmortisationMethodOtherIntangibleAssets Amortisation method, other intangible assets 2.0 ind-as UsefulLivesOrAmortisationRatesOtherIntangibleAssets Useful lives or amortisation rates, other intangible assets 3.0 ind-as EffectiveDatesOfRevaluationOtherIntangibleAssets Effective dates of revaluation, other intangible assets 4.0 ind-as WhetherOtherIntangibleAssetsAreStatedAtRevaluedAmount Whether other intangible assets are stated at revalued amount 5.0 ind-as RevaluationOfIntangibleAssetsAbstract Revaluation of intangible assets [Abstract] 6.0 ind-as OtherIntangibleAssetsRevaluedAssets Other intangible assets, revalued assets 1.0 ind-as OtherIntangibleAssetsRevaluedAssetsAtCost Other intangible assets, revalued assets, at cost 2.0 ind-as OtherIntangibleAssetsRevaluationSurplus Other intangible assets, revaluation surplus 3.0 ind-as DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory Disclosure of intangible assets with indefinite useful life [Text Block] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 340 ind-as WhetherThereAreIntangibleAssetsWithIndefiniteUsefulLife Whether there are intangible assets with indefinite useful life 1.0 ind-as DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract Disclosure of intangible assets with indefinite useful life [Abstract] 2.0 ind-as DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable Disclosure of intangible assets with indefinite useful life [Table] 1.0 ind-as IntangibleAssetsWithIndefiniteUsefulLifeAxis Intangible assets with indefinite useful life [Axis] 1.0 ind-as DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems Disclosure of intangible assets with indefinite useful life [Line items] 2.0 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life 1.0 DescriptionOfIntangibleAssetsWithIndefiniteUsefulLifeSupportingAssessmentOfIndefiniteUse ind-as Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life 2.0 fulLife ind-as DisclosureOfIntangibleAssetsMaterialToEntityExplanatory Disclosure of intangible assets material to entity [Text Block] 3.0 ind-as DisclosureOfIntangibleAssetsMaterialToEntityAbstract Disclosure of intangible assets material to entity [Abstract] 1.0 ind-as DisclosureOfIntangibleAssetsMaterialToEntityTable Disclosure of intangible assets material to entity [Table] 1.0 ind-as IntangibleAssetsMaterialToEntityAxis Intangible assets material to entity [Axis] 1.0 ind-as DisclosureOfIntangibleAssetsMaterialToEntityLineItems Disclosure of intangible assets material to entity [Line items] 2.0 ind-as DescriptionOfIntangibleAssetsMaterialToEntity Description of intangible assets material to entity 1.0 ind-as IntangibleAssetsMaterialToEntity Intangible assets material to entity 2.0 ind-as RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity Remaining amortisation period of intangible assets material to entity 3.0 ind-as IntangibleAssetsAcquiredByWayOfGovernmentGrant Intangible assets acquired by way of government grant 4.0 ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValu ind-as Explanation of assets acquired by way of government grant and initially recognised at fair value 5.0 e ind-as IntangibleAssetsWhoseTitleIsRestricted Intangible assets whose title is restricted 6.0 ind-as IntangibleAssetsPledgedAsSecurityForLiabilities Intangible assets pledged as security for liabilities 7.0 ind-as ContractualCommitmentsForAcquisitionOfIntangibleAssets Contractual commitments for acquisition of intangible assets 8.0 ind-as DescriptionOfFullyAmortisedIntangibleAssets Description of fully amortised intangible assets 9.0 ind-as DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised Description of significant intangible assets controlled by entity but not recognised 10.0 ind-as ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets Explanation of restrictions on distribution of revaluation surplus for intangible assets 11.0 ind-as ResearchAndDevelopmentExpense Research and development expense 12.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_401000 Definition [401000] Notes - Biological assets other than bearer plants prefix name label order Disclosureofbiologicalassets,agricultureproduceatpointofharvestandgovernmentgrantsrelatedto ind-as DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory biological assets [Text Block] ind-as GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod Gains (losses) on initial recognition of biological assets and agricultural produce for current period 1.0 ind-as GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod Gains (losses) on change in fair value less costs to sell of biological assets for current period 2.0 ind-as DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory Disclosure of detailed information about biological assets [Text Block] 3.0 ind-as DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract Disclosure of detailed information about biological assets [Abstract] 1.0341 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfDetailedInformationAboutBiologicalAssetsTable Disclosure of detailed information about biological assets [Table] 1.0 ind-as BiologicalAssetsByTypeAxis Biological assets by type [Axis] 1.0 ind-as BiologicalAssetsTypeMember Biological assets, type [Member] 1.0 ind-as ConsumableBiologicalAssetsMember Consumable biological assets [Member] 1.0 ind-as BearerBiologicalAssetsMember Bearer biological assets [Member] 2.0 ind-as BiologicalAssetsByAgeAxis Biological assets by age [Axis] 2.0 ind-as BiologicalAssetsAgeMember Biological assets, age [Member] 1.0 ind-as MatureBiologicalAssetsMember Mature biological assets [Member] 1.0 ind-as ImmatureBiologicalAssetsMember Immature biological assets [Member] 2.0 ind-as DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems Disclosure of detailed information about biological assets [Line items] 2.0 ind-as DescriptionOfBiologicalAssets Description of biological assets 1.0 ind-as BiologicalAssets Biological assets 2.0 ind-as DescriptionOfNatureOfActivitiesOfBiologicalAssets Description of nature of activities of biological assets 3.0 Descriptionofnon-financialmeasuresorestimatesofphysicalquantitiesofbiologicalassetsandoutputof ind-as DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets 4.0 agricultural produce ind-as BiologicalAssetsWhoseTitleIsRestricted Biological assets whose title is restricted 5.0 ind-as BiologicalAssetsPledgedAsSecurityForLiabilities Biological assets pledged as security for liabilities 6.0 ind-as CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets Commitments for development or acquisition of biological assets 7.0 ind-as DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity Description of financial risk management related to agricultural activity 8.0 ind-as DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsExplanatory Disclosure of reconciliation of changes in biological assets other than bearer plants [Text Block] 9.0 DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtCostAbstr ind-as Disclosure of reconciliation of changes in biological assets other than bearer plants [Abstract] 1.0 act ind-as DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtCostTable Disclosure of reconciliation of changes in biological assets other than bearer plants [Table] 1.0 ind-as TypeOfBiologicalAssetsOtherThanBearerPlantsAtCostAxis Type of biological assets other than bearer plants [Axis] 1.0 CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAm ind-as Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [Axis] 3.0 ountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtCostLineIt ind-as Disclosure of reconciliation of changes in biological assets other than bearer plants [Line items] 2.0 ems ind-as NatureOfBiologicalAssetsOtherThanBearerPlantsAtCost Nature of biological assets other than bearer plants 1.0 ind-as ReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtCostAbstract Reconciliation of changes in biological assets other than bearer plants [Abstract] 2.0 ind-as BiologicalAssetsOtherThanBearerPlantsAtCost Biological assets other than bearer plants at beginning of period 1.0 ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtCostAbstract Changes in biological assets other than bearer plants [Abstract] 2.0 AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsOtherThanBearerPlantsA ind-as Additions other than through business combinations, biological assets other than bearer plants 1.0 tCost ind-as AcquisitionsThroughBusinessCombinationsBiologicalAssetsOtherThanBearerPlantsAtCost Acquisitions through business combinations, biological assets other than bearer plants 2.0 IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsOtherThanBearerPlantsAt ind-as Increase (decrease) through net exchange differences, biological assets other than bearer plants 3.0 Cost[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 342 ind-as DepreciationBiologicalAssetsOtherThanBearerPlantsAtCost Depreciation, biological assets other than bearer plants 4.0 ind-as ImpairmentLossRecognisedInProfitOrLossBiologicalAssetsOtherThanBearerPlantsAtCost Impairment loss recognised in profit or loss, biological assets other than bearer plants 5.0 ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssetsOtherThanBearerPlants ind-as Reversal of impairment loss recognised in profit or loss, biological assets other than bearer plants 6.0 AtCost ind-as IncreaseDecreaseThroughOtherChangesBiologicalAssetsOtherThanBearerPlantsAtCost Increase (decrease) through other changes, biological assets other than bearer plants 7.0 ind-as DisposalsBiologicalAssetsOtherThanBearerPlantsAtCost Disposals, biological assets other than bearer plants 8.0 ind-as DecreaseDueToHarvestBiologicalAssetsOtherThanBearerPlantsAtCost Decrease due to harvest, biological assets other than bearer plants 9.0 ind-as DecreaseThroughClassifiedAsHeldForSaleBiologicalAssetsOtherThanBearerPlantsAtCost Decrease through classified as held for sale, biological assets other than bearer plants 10.0 ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtCost Total increase (decrease) in biological assets other than bearer plants 11.0 ind-as BiologicalAssetsOtherThanBearerPlantsAtCost Biological assets other than bearer plants at end of period 3.0 DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtFairValue ind-as Disclosure of reconciliation of changes in biological assets other than bearer plants [Abstract] 2.0 Abstract DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtFairValue ind-as Disclosure of reconciliation of changes in biological assets other than bearer plants [Table] 1.0 Table ind-as TypeOfBiologicalAssetsOtherThanBearerPlantsAtFairValueAxis Type of biological assets other than bearer plants [Axis] 1.0 DisclosureOfReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtFairValue ind-as Disclosure of reconciliation of changes in biological assets other than bearer plants [Line items] 2.0 LineItems ind-as NatureOfBiologicalAssetsOtherThanBearerPlantsAtFairValue Nature of biological assets other than bearer plants 1.0 ind-as ReconciliationOfChangesInBiologicalAssetsOtherThanBearerPlantsAtFairValueAbstract Reconciliation of changes in biological assets other than bearer plants [Abstract] 2.0 ind-as BiologicalAssetsOtherThanBearerPlantsAtFairValue Biological assets other than bearer plants at beginning of period 1.0 ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairValueAbstract Changes in biological assets other than bearer plants [Abstract] 2.0 AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsOtherThanBearerPlantsA ind-as Additions other than through business combinations, biological assets other than bearer plants 1.0 tFairValue AcquisitionsThroughBusinessCombinationsBiologicalAssetsOtherThanBearerPlantsAtFairVal ind-as Acquisitions through business combinations, biological assets other than bearer plants 2.0 ue IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssetsOtherThanBearerPlantsAt ind-as Increase (decrease) through net exchange differences, biological assets other than bearer plants 3.0 FairValue GainsLossesOnFairValueAdjustmentBiologicalAssetsOtherThanBearerPlantsAtFairValueAbs ind-as Gains (losses) on fair value adjustment, biological assets other than bearer plants [Abstract] 4.0 tract GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssetsOtherTh Gains(losses)onfairvalueadjustmentattributabletophysicalchanges,biologicalassetsotherthanbearer ind-as 1.0 anBearerPlantsAtFairValue plants GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssetsOtherThan Gains(losses)onfairvalueadjustmentattributabletopricechanges,biologicalassetsother thanbearer ind-as 2.0 BearerPlantsAtFairValue plants ind-as GainsLossesOnFairValueAdjustmentBiologicalAssetsOtherThanBearerPlantsAtFairValue Total gains (losses) on fair value adjustment, biological assets other than bearer plants 3.0 ind-as IncreaseDecreaseThroughOtherChangesBiologicalAssetsOtherThanBearerPlantsAtFairValue Increase (decrease) through other changes, biological assets other than bearer plants 5.0 ind-as DisposalsBiologicalAssetsOtherThanBearerPlantsAtFairValue Disposals, biological assets other than bearer plants 6.0 ind-as DecreaseDueToHarvestBiologicalAssetsOtherThanBearerPlantsAtFairValue Decrease due to harvest, biological assets other than bearer plants 7.0 DecreaseThroughClassifiedAsHeldForSaleBiologicalAssetsOtherThanBearerPlantsAtFairVal ind-as Decrease through classified as held for sale, biological assets other than bearer plants 8.0 ue ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairValue Total increase (decrease) in biological assets other than bearer plants 9.0 ind-as BiologicalAssetsOtherThanBearerPlantsAtFairValue Biological assets other than bearer plants at end of period 3.0 DescriptionOfBiologicalAssetsOtherThanBearerPlantsWhereFairValueInformationIsUnreliabl ind-as Description of biological assets other than bearer plants where fair value information is unreliable 10.0 e ExplanationOfWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsOtherThanBear Explanationofwhyfairvaluecannotbereliablymeasuredforbiologicalassetsotherthanbearerplants,at ind-as 11.0 erPlantsAtCost cost343 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsOtherThanBearer ind-as Range of estimates within which fair value is likely to lie for biological assets other than bearer plants, at cost 12.0 PlantsAtCost ind-as DepreciationMethodBiologicalAssetsOtherThanBearerPlantsAtCost Depreciation method, biological assets other than bearer plants, at cost 13.0 ind-as UsefulLivesOrDepreciationRatesBiologicalAssetsOtherThanBearerPlantsAtCost Useful lives or depreciation rates, biological assets other than bearer plants, at cost 14.0 ind-as DescriptionOfBiologicalAssetsOtherThanBearerPlantsPreviouslyMeasuredAtCost Description of biological assets other than bearer plants previously measured at cost 15.0 ExplanationOfWhyFairValueBecomesReliableForBiologicalAssetsOtherThanBearerPlantsPre Explanationofwhyfairvaluebecomesreliableforbiologicalassetsotherthanbearerplantspreviously ind-as 16.0 viouslyMeasuredAtCost measured at cost ExplanationOfEffectOfChangeForBiologicalAssetsForWhichFairValueBecomesReliablyMeas ind-as Explanation of effect of change for biological assets for which fair value becomes reliably measurable 17.0 urable DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFin Description of nature and extent of government grants for agricultural activity recognised in financial ind-as 18.0 ancialStatements statements DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantFor Descriptionofunfulfilledconditionsandothercontingenciesattachedtogovernmentgrantforagricultural ind-as 19.0 AgriculturalActivity activity ind-as ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity Explanation of significant decrease in level of government grants for agricultural activity 20.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAssets_401100 Definition [401100] Notes - Subclassification and notes on liabilities and assets prefix name label order ind-as DisclosureOfSubclassificationAndNotesOnLiabilitiesAndAssetsExplanatory Disclosure of subclassification and notes on liabilities and assets explanatory [Text Block] ind-as SubclassificationAndNotesOnLiabilitiesAndAssetsAbstract Subclassification and notes on liabilities and assets [Abstract] 1.0 ind-as DisclosureOfNotesOnTradeReceivablesAbstract Disclosure of notes on trade receivables [Abstract] 1.0 ind-as DisclosureOfNotesOnTradeReceivablesExplanatory Disclosure of notes on trade receivables explanatory [Text Block] 1.0 ind-as SubclassificationOfTradeReceivablesAbstract Subclassification of trade receivables [Abstract] 2.0 ind-as SubclassificationOfTradeReceivablesTable Subclassification of trade receivables [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 2.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1.0 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 2.0 ind-as DoubtfulMember Doubtful [Member] 3.0 ind-as SubclassificationOfTradeReceivablesLineItems Subclassification of trade receivables [Line items] 2.0 ind-as BreakupOfTradeReceivablesAbstract Breakup of trade receivables [Abstract] 1.0 ind-as TradeReceivablesGross Trade receivables, gross 1.0 ind-as AllowanceForBadAndDoubtfulDebts Allowance for bad and doubtful debts 2.0 ind-as TradeReceivables Total trade receivables 3.0 ind-as DetailsOfTradeReceivablesDueByDirectorsOtherOfficersOrOthersAbstract Details of trade receivables due by directors, other officers or others [Abstract] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 344 ind-as TradeReceivablesDueByDirectors Trade receivables due by directors 1.0 ind-as TradeReceivablesDueByOtherOfficers Trade receivables due by other officers 2.0 ind-as TradeReceivablesDueByOthers Trade receivables due by others 3.0 ind-as TradeReceivablesDueByDirectorsOtherOfficersOrOthers Total trade receivables due by directors, other officers or others 4.0 DetailsOfTradeReceivablesDueByFirmsOrCompaniesInWhichAnyDirectorIsPartnerOrDirecto ind-as Details of trade receivables due by firms or companies in which any director is partner or director [Abstract] 3.0 rAbstract ind-as TradeReceivablesDueByFirmsInWhichAnyDirectorIsPartner Trade receivables due by firms in which any director is partner 1.0 ind-as TradeReceivablesDueByPrivateCompaniesInWhichAnyDirectorIsDirector Trade receivables due by private companies in which any director is director 2.0 ind-as TradeReceivablesDueByPrivateCompaniesInWhichAnyDirectorIsMember Trade receivables due by private companies in which any director is member 3.0 ind-as TradeReceivablesDueByFirmsOrCompaniesInWhichAnyDirectorIsPartnerOrDirector Total trade receivables due by firms or companies in which any director is partner or director 4.0 ind-as LoansNotesAbstract Loans notes [Abstract] 2.0 ind-as DisclosureOfNotesOnLoansExplanatory Disclosure of notes on loans explanatory [Text Block] 1.0 ind-as DisclosureOfLoansAbstract Disclosure of loans [Abstract] 2.0 ind-as DetailsOfLoansTable Details of loans [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfLoansAxis Classification of loans [Axis] 2.0 ind-as LoansMember Loans [Member] 1.0 ind-as SecurityDepositsMember Security deposits [Member] 1.0 ind-as LoansToRelatedPartiesMember Loans to related parties [Member] 2.0 ind-as LoansGivenSubsidiariesMember Loans given subsidiaries [Member] 1.0 ind-as LoansGivenAssociatesMember Loans given associates [Member] 2.0 ind-as LoansGivenDirectorsMember Loans given directors [Member] 3.0 ind-as LoansGivenOtherRelatedPartiesMember Loans given other related parties [Member] 4.0 ind-as LoansGivenCompaniesUnderSameManagementMember Loans given companies under same management [Member] 3.0 ind-as LoansGivenToOtherCompaniesMember Loans given to other companies [Member] 4.0 ind-as LoansGivenSuppliersMember Loans given suppliers [Member] 5.0 ind-as LoansGivenEmployeesMember Loans given employees [Member] 6.0 ind-as LoansValueBeReceivedMember Loans value be received [Member] 7.0 ind-as OtherLoansMember Other loans [Member] 8.0 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 1.0 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] 2.0 ind-as OtherDepositAssetsMember Other deposit assets [Member] 3.0 ind-as NotesReceivableMember Notes receivable [Member] 4.0345 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherLoansOthersMember Other loans, others [Member] 5.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 3.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1.0 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 2.0 ind-as DoubtfulMember Doubtful [Member] 3.0 ind-as DetailsOfLoansLineItems Details of loans [Line items] 2.0 ind-as LoansGross Loans , gross 1.0 ind-as AllowanceForBadAndDoubtfulLoans Allowance for bad and doubtful loans 2.0 ind-as Loans Total loans 3.0 ind-as DetailsOfLoansToRelatedParties Details of loans to related parties 4.0 ind-as NatureOfOtherLoans Nature of other loans 5.0 ind-as DetailsOfLoansDueByDirectorsOtherOfficersOrOthersAbstract Details of loans due by directors, other officers or others [Abstract] 6.0 ind-as LoansDueByDirectors Loans due by directors 1.0 ind-as LoansDueByOtherOfficers Loans due by other officers 2.0 ind-as LoansDueByOthers Loans due by others 3.0 ind-as LoansDueByDirectorsOtherOfficersOrOthers Total loans due by directors, other officers or others 4.0 ind-as DetailsOfLoansDueByFirmsOrCompaniesInWhichAnyDirectorIsPartnerOrDirectorAbstract Details of loans due by firms or companies in which any director is partner or director [Abstract] 7.0 ind-as LoansDueByFirmsInWhichAnyDirectorIsPartner Loans due by firms in which any director is partner 1.0 ind-as LoansDueByPrivateCompaniesInWhichAnyDirectorIsDirector Loans due by private companies in which any director is director 2.0 ind-as LoansDueByPrivateCompaniesInWhichAnyDirectorIsMember Loans due by private companies in which any director is member 3.0 ind-as LoansDueByFirmsOrCompaniesInWhichAnyDirectorIsPartnerOrDirector Total loans due by firms or companies in which any director is partner or director 4.0 ind-as OtherNoncurrentFinancialAssetsNotesAbstract Other non-current financial assets notes [Abstract] 3.0 ind-as DisclosureOfNotesOnOtherNoncurrentFinancialAssetsExplanatory Disclosure of notes on other non-current financial assets [Text Block] 1.0 ind-as OtherNoncurrentFinancialAssetsAbstract Other non-current financial assets [Abstract] 2.0 ind-as DividendReceivableAbstract Dividend receivable [Abstract] 1.0 ind-as DividendReceivableSubsidiaries Dividend receivable, subsidiaries 1.0 ind-as DividendReceivableOthers Dividend receivable, others 2.0 ind-as DividendReceivable Total dividend receivable 3.0 ind-as DerivativeAssets Derivative assets 2.0 ind-as InterestIncomeAccrued Interest income accrued 3.0 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others 4.0 ind-as OtherNoncurrentFinancialAssets Total other non-current financial assets 5.0 ind-as OtherNoncurrentFinancialAssetsOthersAbstract Other non-current financial assets, others [Abstract] 6.0 ind-as OtherNoncurrentFinancialAssetsOthersTable Other non-current financial assets, others [Table] 1.0 ind-as ClassificationOfOtherNoncurrentFinancialAssetsOthersAxis Classification of other non-current financial assets others [Axis] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 346 ind-as OtherNoncurrentFinancialAssetsOthersLineItems Other non-current financial assets, others [Line items] 2.0 ind-as DescriptionOtherNoncurrentFinancialAssetsOthers Description other non-current financial assets, others 1.0 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others 2.0 ind-as DisclosureOfNotesOnAdvancesAbstract Disclosure of notes on advances [Abstract] 4.0 ind-as DisclosureOfNotesOnAdvancesExplanatory Disclosure of notes on advances explanatory [Text Block] 1.0 ind-as DisclosureOfAdvancesAbstract Disclosure of advances [Abstract] 2.0 ind-as DetailsOfAdvancesTable Details of advances [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfAdvancesAxis Classification of advances [Axis] 2.0 ind-as AdvancesMember Advances [Member] 1.0 ind-as CapitalAdvancesMember Capital advances [Member] 1.0 ind-as SecurityDepositsMember Security deposits [Member] 2.0 ind-as AdvancesToRelatedPartiesMember Advances to related parties [Member] 3.0 ind-as AdvancesGivenSubsidiariesMember Advances given subsidiaries [Member] 1.0 ind-as AdvancesGivenAssociatesMember Advances given associates [Member] 2.0 ind-as AdvancesGivenDirectorsMember Advances given directors [Member] 3.0 ind-as AdvancesGivenOtherRelatedPartiesMember Advances given other related parties [Member] 4.0 ind-as AdvancesGivenCompaniesUnderSameManagementMember Advances given companies under same management [Member] 4.0 ind-as AdvancesGivenToOtherCompaniesMember Advances given to other companies [Member] 5.0 ind-as AdvancesGivenSuppliersMember Advances given suppliers [Member] 6.0 ind-as AdvancesGivenEmployeesMember Advances given employees [Member] 7.0 ind-as AdvancesValueBeReceivedMember Advances value be received [Member] 8.0 ind-as FinanceLeaseReceivablesTreatedAsAdvancesMember Finance lease receivables treated as advances [Member] 9.0 ind-as OtherAdvancesMember Other Advances [Member] 10.0 ind-as PrepaidExpensesMember Prepaid expenses [Member] 1.0 ind-as AdvanceTaxMember Advance tax [Member] 2.0 ind-as AdvanceIncomeTaxPaidMember Advance income tax paid [Member] 1.0 ind-as AdvanceSalesTaxVATPaidMember Advance sales tax/VAT paid [Member] 2.0 ind-as TaxDeductedAtSourceMember Tax deducted at source [Member] 3.0 ind-as AdvanceFringeBenefitTaxPaidMember Advance fringe benefit tax paid [Member] 4.0 ind-as OtherAdvanceTaxesMember Other advance taxes [Member] 5.0 ind-as MATCreditEntitlementMember MAT credit entitlement [Member] 3.0 ind-as CenvatReceivableMember Cenvat receivable [Member] 4.0347 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as VATReceivableMember VAT receivable [Member] 5.0 ind-as ServiceTaxReceivableMember Service tax receivable [Member] 6.0 ind-as OtherTaxesReceivableMember Other taxes receivable [Member] 7.0 ind-as ExportIncentivesReceivablesMember Export incentives receivables [Member] 8.0 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] 9.0 ind-as OtherDepositAssetsMember Other deposit assets [Member] 10.0 ind-as NotesReceivableMember Notes receivable [Member] 11.0 ind-as ClaimsRecoverableMember Claims recoverable [Member] 12.0 ind-as OtherAdvancesOthersMember Other advances, others [Member] 13.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 3.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1.0 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 2.0 ind-as DoubtfulMember Doubtful [Member] 3.0 ind-as DisclosureOfAdvancesLineItems Disclosure of advances [Line items] 2.0 ind-as Advances Advances 1.0 ind-as DetailsOfAdvanceToRelatedParties Details of advance to related parties 2.0 ind-as NatureOfOtherAdvance Nature of other advance 3.0 ind-as DetailsOfAdvanceDueByDirectorsOtherOfficersOrOthersAbstract Details of advance due by directors other officers or others [Abstract] 4.0 ind-as AdvanceDueByDirectors Advance due by directors 1.0 ind-as AdvanceDueByOtherOfficers Advance due by other officers 2.0 ind-as AdvanceDueByOthers Advance due by others 3.0 ind-as AdvanceDueByDirectorsOtherOfficersOrOthers Total advance due by directors other officers or others 4.0 ind-as DetailsOfAdvanceDueByFirmsOrCompaniesInWhichAnyDirectorIsPartnerOrDirectorAbstract Details of advance due by firms or companies in which any director is partner or director [Abstract] 5.0 ind-as AdvanceDueByFirmsInWhichAnyDirectorIsPartner Advance due by firms in which any director is partner 1.0 ind-as AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsDirector Advance due by private companies in which any director is director 2.0 ind-as AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsMember Advance due by private companies in which any director is member 3.0 ind-as AdvanceDueByFirmsOrCompaniesInWhichAnyDirectorIsPartnerOrDirector Total advance due by firms or companies in which any director is partner or director 4.0 ind-as OtherNoncurrentAssetsNotesAbstract Other non-current assets notes [Abstract] 5.0 ind-as DisclosureOfNotesOnOtherNoncurrentAssetsExplanatory Disclosure of notes on other non-current assets explanatory [Text Block] 1.0 ind-as OtherNoncurrentAssetsAbstract Other non-current assets [Abstract] 2.0 ind-as NoncurrentAdvances Advances, non-current 1.0 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others 2.0 ind-as OtherNoncurrentAssets Total other non-current assets 3.0 ind-as OtherNoncurrentAssetsOthersAbstract Other non-current assets, others [Abstract] 4.0 ind-as OtherNoncurrentAssetsOthersTable Other non-current assets, others [Table] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 348 ind-as OtherNoncurrentAssetsOthersAxis Other non-current assets, others [Axis] 1.0 ind-as OtherNoncurrentAssetsOthersLineItems Other non-current assets, others [Line items] 2.0 ind-as DescriptionOfOtherNoncurrentAssetsOthers Description of other non-current assets, others 1.0 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others 2.0 ind-as InventoriesNotesAbstract Inventories notes [Abstract] 6.0 ind-as DisclosureOfInventoriesExplanatory Disclosure of inventories Explanatory [Text Block] 1.0 ind-as DescriptionOfAccountingPolicyForMeasuringInventoriesExplanatory Description of accounting policy for measuring inventories [Text Block] 2.0 ind-as ClassificationOfInventoriesAbstract Classification of inventories [Abstract] 3.0 ind-as ClassificationOfInventoriesTable Classification of inventories [Table] 1.0 ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] 1.0 ind-as CompanyInventoriesMember Company inventories [Member] 1.0 ind-as RawMaterialsMember Raw materials [Member] 1.0 ind-as WorkInProgressMember Work-in-progress [Member] 2.0 ind-as FinishedGoodsMember Finished goods [Member] 3.0 ind-as StockInTradeMember Stock-in-trade [Member] 4.0 ind-as StoresAndSparesMember Stores and spares [Member] 5.0 ind-as LooseToolsMember Loose tools [Member] 6.0 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] 7.0 ind-as CertifiedEmissionRightsMember Certified emission rights [Member] 8.0 ind-as OtherInventoriesMember Other inventories [Member] 9.0 ind-as WasteMember Waste [Member] 1.0 ind-as ScrapMember Scrap [Member] 2.0 ind-as OtherInventoriesOthersMember Other inventories, others [Member] 3.0 ind-as ClassificationOfInventoriesLineItems Classification of inventories [Line items] 2.0 ind-as Inventories Inventories 1.0 ind-as GoodsInTransit Goods in transit 2.0 ind-as ModeOfValuation Mode of valuation 3.0 ind-as NatureOfOtherInventories Nature of other inventories 4.0 ind-as NumberOfCertifiedEmissionRightsHeldAsInventory Number of certified emission rights held as inventory 5.0 ind-as NumberOfCertifiedEmissionRightsUnderCertification Number of certified emission rights under certification 6.0 ind-as InventoryCostFormulas Description of inventory cost formulas 4.0 ind-as InventoriesAtFairValueLessCostsToSell Inventories, at fair value less costs to sell 5.0 ind-as InventoriesAtNetRealisableValue Inventories, at net realisable value 6.0 ind-as InventoryWritedown Inventory write-down 7.0 ind-as ReversalOfInventoryWritedown Reversal of inventory write-down 8.0 ind-as CircumstancesLeadingToReversalsOfInventoryWritedown Description of circumstances leading to reversals of inventory write-down 9.0349 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as CostOfInventoriesRecognisedAsExpenseDuringPeriod Cost of inventories recognised as expense during period 10.0 ind-as InventoriesPledgedAsSecurityForLiabilities Inventories pledged as security for liabilities 11.0 ind-as CashAndBankBalancesNotesAbstract Cash and bank balances notes [Abstract] 7.0 ind-as DisclosureOfNotesOnCashAndBankBalancesExplanatory Disclosure of notes on cash and bank balances explanatory [Text Block] 1.0 ind-as CashAndBankBalancesAbstract Cash and bank balances [Abstract] 1.0 ind-as ClassificationOfCashAndBankBalancesAbstract Classification of cash and bank balances [Abstract] 1.0 ind-as CashAndCashEquivalentsAbstract Cash and cash equivalents [Abstract] 1.0 ind-as BalanceWithBanksAbstract Balance with banks [Abstract] 1.0 ind-as FixedDepositsWithBanks Fixed deposits with banks 1.0 ind-as OtherDepositsWithBanks Other deposits with banks 2.0 in-ca DepositRepaymentReserveAccountWithBanks Deposit repayment reserve account with banks 3.0 ind-as OtherBalancesWithBanks Other balances with banks 4.0 ind-as BalanceWithBanks Total balance with banks 5.0 ind-as ChequesDraftsOnHand Cheques, drafts on hand 2.0 ind-as CashOnHand Cash on hand 3.0 ind-as Others Others 4.0 ind-as CashAndCashEquivalents Total cash and cash equivalents 5.0 ind-as BankBalanceOtherThanCashAndCashEquivalents Bank balance other than cash and cash equivalents 2.0 ind-as CashAndBankBalances Total cash and bank balances 3.0 ind-as NatureOfOtherCashAndCashEquivalents Nature of other cash and cash equivalents 2.0 ind-as EarmarkedBalancesWithBanks Earmarked balances with banks 3.0 DetailsOfBalancesHeldWithBanksToExtentHeldAsMarginMoneyOrSecurityAgainstBorrowin Details of balances held with banks to extent held as margin money or security against borrowings, ind-as 4.0 gsGuaranteesOrOtherCommitmentsAbstract guarantees or other commitments [Abstract] ind-as BalancesHeldWithBanksToExtentHeldAsMarginMoney Balances held with banks to extent held as margin money 1.0 ind-as BalancesHeldWithBanksToExtentHeldAsSecurityAgainstBorrowings Balances held with banks to extent held as security against borrowings 2.0 ind-as BalancesHeldWithBanksToExtentHeldAsGuarantees Balances held with banks to extent held as guarantees 3.0 ind-as BalancesHeldWithBanksToExtentHeldAgainstOtherCommitments Balances held with banks to extent held against other commitments 4.0 BalancesHeldWithBanksToExtentHeldAsMarginMoneyOrSecurityAgainstBorrowingsGuaran Totalbalancesheldwithbankstoextentheldasmarginmoneyorsecurityagainstborrowings,guaranteesor ind-as 5.0 teesOrOtherCommitments other commitments ind-as RepatriationRestrictionsIfAnyInRespectOfCashAndBankBalances Repatriation restrictions if any in respect of cash and bank balances 5.0 ind-as BankDepositsWithMoreThan12MonthsMaturity Bank deposits with more than 12 months maturity 6.0 ind-as OtherCurrentFinancialAssetsAbstract Other current financial assets [Abstract] 8.0 ind-as DisclosureOfNotesOnOtherCurrentFinancialAssetsExplanatory Disclosure of notes on other current financial assets explanatory [Text Block] 1.0 ind-as DerivativeFinancialInstruments Derivative financial instruments 2.0 ind-as UnbilledRevenue Unbilled revenue 3.0 ind-as SecurityDeposits Security deposits 4.0 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 350 ind-as OtherCurrentFinancialAssets Total other current financial assets 6.0 ind-as OtherCurrentFinancialAssetsOthersAbstract Other current financial assets others [Abstract] 7.0 ind-as OtherCurrentFinancialAssetsOthersTable Other current financial assets others [Table] 1.0 ind-as OtherCurrentFinancialAssetsOthersAxis Other current financial assets others [Axis] 1.0 ind-as OtherCurrentFinancialAssetsOthersLineItems Other current financial assets others [Line items] 2.0 ind-as DescriptionOtherCurrentFinancialAssetsOthers Description other current financial assets others 1.0 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others 2.0 ind-as OtherCurrentAssetsNotesAbstract Other current assets notes [Abstract] 9.0 ind-as DisclosureOfNotesOnOtherCurrentAssetsExplanatory Disclosure of notes on other current assets explanatory [Text Block] 1.0 ind-as OtherCurrentAssetsAbstract Other current assets [Abstract] 2.0 ind-as CurrentAdvances Advances, current 1.0 ind-as OtherUnamortisedExpenses Other unamortised expenses 2.0 ind-as PropertyPlantAndEquipmentHeldForSale Property plant and equipment held for sale 3.0 ind-as OtherCurrentAssetsOthers Other current assets, others 4.0 ind-as OtherCurrentAssets Total other current assets 5.0 ind-as OtherCurrentAssetsOthersAbstract Other current assets others [Abstract] 6.0 ind-as OtherCurrentAssetsOthersTable Other current assets others [Table] 1.0 ind-as OtherCurrentAssetsOthersAxis Other current assets others [Axis] 1.0 ind-as OtherCurrentAssetsOthersLineItems Other current assets others [Line items] 2.0 ind-as DescriptionOfOtherCurrentAssetsOthers Description of other current assets others 1.0 ind-as OtherCurrentAssetsOthers Other current assets, others 2.0 ind-as DisclosureOfOtherNoncurrentFinancialLiabilitiesNotesAbstract Disclosure of other non-current financial liabilities notes [Abstract] 10.0 ind-as DisclosureOfOtherNoncurrentFinancialLiabilitiesNotesExplanatory Disclosure of notes on other non-current financial liabilities explanatory [Text Block] 1.0 ind-as OtherNoncurrentFinancialLiabilitiesAbstract Other non-current financial liabilities [Abstract] 2.0 ind-as SecurityDepositsRefundableNoncurrent Security deposits refundable, Non-current 1.0 ind-as PublicDepositPayableNoncurrent Public deposit payable, Non-current 2.0 ind-as DerivativeLiabilitiesNoncurrent Derivative liabilities, Non-current 3.0 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others 4.0 ind-as OtherNoncurrentFinancialLiabilities Total other non-current financial liabilities 5.0 ind-as OtherNoncurrentFinancialLiabilitiesOthersAbstract Other non-current financial liabilities others [Abstract] 6.0 ind-as OtherNoncurrentFinancialLiabilitiesOthersTable Other non-current financial liabilities others [Table] 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthersAxis Other non-current financial liabilities others [Axis] 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthersLineItems Other non-current financial liabilities others [Line items] 2.0 ind-as DescriptionOtherNoncurrentFinancialLiabilitiesOthers Description other non-current financial liabilities others 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others 2.0 ind-as ProvisionsNotesAbstract Provisions notes [Abstract] 11.0351 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfNotesOnProvisionsExplanatory Disclosure of notes on provisions explanatory [Text Block] 1.0 ind-as DisclosureOfBreakupOfProvisionsAbstract Disclosure of breakup of provisions [Abstract] 2.0 ind-as DisclosureOfBreakupOfProvisionsTable Disclosure of breakup of provisions [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as DisclosureOfBreakupOfProvisionsLineItems Disclosure of breakup of provisions [Line items] 2.0 ind-as ProvisionsAbstract Provisions [Abstract] 1.0 ind-as ProvisionsForEmployeeBenefitsAbstract Provisions for employee benefits [Abstract] 1.0 ind-as ProvisionGratuity Provision gratuity 1.0 ind-as ProvisionLeaveEncashment Provision leave encashment 2.0 ind-as ProvisionPension Provision pension 3.0 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme 4.0 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities 5.0 ind-as ProvisionsForEmployeeBenefits Total provisions for employee benefits 6.0 ind-as ProvisionForCorporateTaxAbstract Provision for corporate tax [Abstract] 2.0 ind-as ProvisionForWealthTax Provision for wealth tax 1.0 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax 2.0 ind-as ProvisionForOtherTax Provision for other tax 3.0 ind-as ProvisionForCorporateDividendTax Provision for corporate dividend tax 4.0 ind-as ProvisionForCorporateTax Total provision for corporate tax 5.0 ind-as ProvisionForStatutoryLiabilities Provision for statutory liabilities 3.0 ind-as CSRExpenditureProvision CSR expenditure provision 4.0 ind-as ProvisionForAbandonmentCost Provision for abandonment cost 5.0 ind-as OtherProvisions Other provisions 6.0 ind-as Provisions Total provisions 7.0 ind-as NatureOfOtherProvisions Nature of other provisions 3.0 ind-as OtherNoncurrentLiabilitiesAbstract Other non-current liabilities [Abstract] 12.0 ind-as DisclosureOfNotesOnOtherNoncurrentLiabilitiesExplanatory Disclosure of notes on other non-current liabilities explanatory [Text Block] 1.0 ind-as AdvancesReceivedNoncurrentLiabilities Advances received 2.0 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others 3.0 ind-as OtherNoncurrentLiabilities Total other non-current liabilities 4.0 ind-as OtherNoncurrentLiabilitiesOthersAbstract Other non-current liabilities others [Abstract] 5.0 ind-as OtherNoncurrentLiabilitiesOthersTable Other non-current liabilities others [Table] 1.0 ind-as OtherNoncurrentLiabilitiesOthersAxis Other non-current liabilities others [Axis] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 352 ind-as OtherNoncurrentLiabilitiesOthersLineItems Other non-current liabilities others [Line items] 2.0 ind-as DescriptionOfOtherNoncurrentLiabilitiesOthers Description of other non-current liabilities others 1.0 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others 2.0 ind-as DisclosureOfOtherCurrentFinancialLiabilitiesNotesAbstract Disclosure of other current financial liabilities notes [Abstract] 13.0 ind-as DisclosureOfOtherCurrentFinancialLiabilitiesNotesExplanatory Disclosure of notes on other current financial liabilities explanatory [Text Block] 1.0 ind-as OtherCurrentFinancialLiabilitiesAbstract Other current financial liabilities [Abstract] 2.0 ind-as CurrentMaturitiesOfLongTermDebt Current maturities of long-term debt 1.0 ind-as CurrentMaturitiesOfFinanceLeaseObligations Current maturities of finance lease obligations 2.0 ind-as InterestAccruedOnBorrowings Interest accrued on borrowings 3.0 ind-as InterestAccruedOnPublicDeposits Interest accrued on public deposits 4.0 ind-as InterestAccruedOthers Interest accrued others 5.0 ind-as UnpaidDividends Unpaid dividends 6.0 ind-as RetentionMoneyPayable Retention money payable 7.0 ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundAndInterestAccrued Applicationmoneyreceivedforallotmentofsecuritiesanddue forrefund andinterest accruedthereon ind-as 8.0 ThereonAbstract [Abstract] ind-as ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundPrincipal Application money received for allotment of securities and due for refund, principal 1.0 ind-as ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundInterestAccrued Application money received for allotment of securities and due for refund, interest accrued 2.0 ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundAndInterestAccrued ind-as Total application money received for allotment of securities and due for refund and interest accrued thereon 3.0 Thereon ind-as UnpaidMaturedDepositsAndInterestAccruedThereon Unpaid matured deposits and interest accrued thereon 9.0 ind-as UnpaidMaturedDebenturesAndInterestAccruedThereon Unpaid matured debentures and interest accrued thereon 10.0 ind-as DebenturesClaimedButNotPaid Debentures claimed but not paid 11.0 ind-as PublicDepositPayableCurrent Public deposit payable, current 12.0 ind-as DerivativeLiabilities Derivative liabilities 13.0 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others 14.0 ind-as OtherCurrentFinancialLiabilities Total other current financial liabilities 15.0 ind-as OtherCurrentFinancialLiabilitiesOthersAbstract Other current financial liabilities, others [Abstract] 16.0 ind-as OtherCurrentFinancialLiabilitiesOthersTable Other current financial liabilities, others [Table] 1.0 ind-as OtherCurrentFinancialLiabilitiesOthersAxis Other current financial liabilities, others [Axis] 1.0 ind-as OtherCurrentFinancialLiabilitiesOthersLineItems Other current financial liabilities, others [Line items] 2.0 ind-as DescriptionOfOtherCurrentFinancialLiabilitiesOthers Description of other current financial liabilities, others 1.0 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others 2.0 ind-as DisclosureOfOtherCurrentLiabilitiesNotesAbstract Disclosure of other current liabilities notes [Abstract] 14.0 ind-as DisclosureOfOtherCurrentLiabilitiesNotesExplanatory Disclosure of other current liabilities notes explanatory [Text Block] 1.0 ind-as OtherCurrentLiabilitiesAbstract Other current liabilities [Abstract] 2.0 ind-as RevenueReceivedInAdvance Revenue received in advance 1.0 ind-as OtherAdvanceAbstract Other advance [Abstract] 2.0353 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AdvanceReceivedAgainstContracts Advance received against contracts 1.0 ind-as AdvanceReceivedFromCustomers Advance received from customers 2.0 ind-as OtherAdvanceReceived Other advance received 3.0 ind-as OtherAdvance Total other advance 4.0 ind-as DepositsRefundableCurrentAbstract Deposits refundable current [Abstract] 3.0 ind-as SecurityDepositsRefundableCurrent Security deposits refundable, current 1.0 ind-as CustomerDepositsRefundableCurrent Customer deposits refundable, current 2.0 ind-as OtherDepositsRefundableCurrent Other deposits refundable, current 3.0 ind-as DepositsRefundableCurrent Total deposits refundable current 4.0 ind-as OtherPayablesCurrentAbstract Other payables, current [Abstract] 4.0 ind-as WithholdingTaxesPayable Withholding taxes payable 1.0 ind-as ServiceTaxPayable Service tax payable 2.0 ind-as VATPayable VAT payable 3.0 ind-as ExciseDutyPayable Excise duty payable 4.0 ind-as TaxesPayableSalesTax Taxes payable sales tax 5.0 ind-as TaxesPayableOtherTax Taxes payable other tax 6.0 ind-as AccruedExpensesPayable Accrued expenses payable 7.0 ind-as GrossAmountDueToCustomersForContractWorkCurrent Gross amount due to customers for contract work, current 8.0 ind-as CurrentLiabilitiesPortionOfShareApplicationMoneyPendingAllotment Current liabilities portion of share application money pending allotment 9.0 ind-as OtherPayablesCurrent Total other payables, current 10.0 ind-as BillsPayableAcceptances Bills payable acceptances 5.0 ind-as ContributionToProvidentFundScheme Contribution to provident fund scheme 6.0 ind-as ProposedDividendAbstract Proposed dividend [Abstract] 7.0 ind-as ProposedEquityDividendAbstract Proposed equity dividend [Abstract] 1.0 ind-as ProposedEquityInterimDividend Proposed equity interim dividend 1.0 ind-as ProposedEquityFinalDividend Proposed equity final dividend 2.0 ind-as ProposedEquitySpecialDividend Proposed equity special dividend 3.0 ind-as ProposedEquityDividend Total proposed equity dividend 4.0 ind-as ProposedPreferenceDividendAbstract Proposed preference dividend [Abstract] 2.0 ind-as ProposedPreferenceInterimDividend Proposed preference interim dividend 1.0 ind-as ProposedPreferenceFinalDividend Proposed preference final dividend 2.0 ind-as ProposedPreferenceSpecialDividend Proposed preference special dividend 3.0 ind-as ProposedPreferenceDividend Total proposed preference dividend 4.0 ind-as ProposedDividend Total proposed dividend 3.0 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others 8.0 ind-as OtherCurrentLiabilities Total other current liabilities 9.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 354 ind-as OtherCurrentLiabilitiesOthersAbstract Other current liabilities, others [Abstract] 10.0 ind-as OtherCurrentLiabilitiesOthersTable Other current liabilities, others [Table] 1.0 ind-as OtherCurrentLiabilitiesOthersAxis Other current liabilities, others [Axis] 1.0 ind-as OtherCurrentLiabilitiesOthersLineItems Other current liabilities, others [Line items] 2.0 ind-as DescriptionOfOtherCurrentLiabilitiesOthers Description of other current liabilities, others 1.0 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others 2.0 DetailsOfApplicationMoneyReceivedForAllotmentOfSecuritiesAndDueForRefundAndInteres Detailsofapplicationmoneyreceivedforallotmentofsecuritiesanddueforrefundandinterestaccrued ind-as 3.0 tAccruedThereonAbstract thereon [Abstract] ind-as TermsAndConditionsOfSharesPendingAllotment Terms and conditions of shares pending allotment 1.0 ind-as NumberOfSharesProposedToBeIssued Number of shares proposed to be issued 2.0 ind-as PeriodBeforeWhichSharesAreToBeAllotted Period before which shares are to be allotted 3.0 ind-as SharePremiumForSharesToBeAllotted Share premium for shares to be allotted 4.0 DescriptionOfWhetherCompanyHaveSufficientAuthorisedCapitalToCoverProposedShareCapiDescriptionofwhethercompanyhavesufficientauthorisedcapitaltocoverproposedsharecapitalamount ind-as 5.0 talAmountResultingFromAllotment resulting from allotment ind-as OverDuePeriodForWhichApplicationMoneyIsPendingPriorToAllotmentOfShares Over due period for which application money is pending prior to allotment of shares 6.0 ind-as ReasonForOverDuePeriodForWhichApplicationMoneyIsPendingPriorToAllotmentOfShares Reason for over due period for which application money is pending prior to allotment of shares 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalDisclosuresOnBalanceSheet_401200 Definition [401200] Notes - Additional disclosures on balance sheet prefix name label order ind-as DisclosureOfAdditionalBalanceSheetNotesExplanatory Disclosure of additional balance sheet notes explanatory [Text Block] ind-as DescriptionOfEstimatesAndCriticalAccountingEstimatesExplanatory Description of estimates and critical accounting estimates explanatory [Text Block] 1.0 ind-as AdditionalBalanceSheetNotesAbstract Additional balance sheet notes [Abstract] 2.0 ind-as ContingentLiabilitiesAndCommitmentsAbstract Contingent liabilities and commitments [Abstract] 1.0 ind-as ClassificationOfContingentLiabilitiesAbstract Classification of contingent liabilities [Abstract] 1.0 ind-as ClaimsAgainstCompanyNotAcknowledgedAsDebt Claims against company not acknowledged as debt 1.0 ind-as Guarantees Guarantees 2.0 ind-as OtherMoneyForWhichCompanyIsContingentlyLiable Other money for which company is contingently liable 3.0 ind-as ContingentLiabilities Total contingent liabilities 4.0 ind-as ClassificationOfCommitmentsAbstract Classification of commitments [Abstract] 2.0 EstimatedAmountOfContractsRemainingToBeExecutedOnCapitalAccountAndNotProvidedF ind-as Estimated amount of contracts remaining to be executed on capital account and not provided for 1.0 or ind-as UncalledLiabilityOnSharesAndOtherInvestmentsPartlyPaid Uncalled liability on shares and other investments partly paid 2.0 ind-as OtherCommitments Other commitments 3.0 ind-as Commitments Total commitments 4.0 ind-as NatureOfOtherCommitments Nature of other commitments 5.0 ind-as ContingentLiabilitiesAndCommitments Total contingent liabilities and commitments 3.0 ind-as DetailsRegardingDividendsAbstract Details regarding dividends [Abstract] 2.0355 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AmountOfDividendsProposedToBeDistributedToEquityShareholders Amount of dividends proposed to be distributed to equity shareholders 1.0 ind-as AmountOfPerShareDividendProposedToBeDistributedToEquityShareholders Amount of per share dividend proposed to be distributed to equity shareholders 2.0 ind-as AmountOfDividendsProposedToBeDistributedToPreferenceShareholders Amount of dividends proposed to be distributed to preference shareholders 3.0 ind-as AmountOfPerShareDividendProposedToBeDistributedToPreferenceShareholders Amount of per share dividend proposed to be distributed to preference shareholders 4.0 ind-as ArrearsOfFixedCumulativeDividendsOnPreferenceShares Arrears of fixed cumulative dividends on preference shares 5.0 ind-as PercentageOfProposedDividend Percentage of proposed dividend 6.0 DetailsOfOutstandingUnutilisedAmountsReceivedInRespectOfIssueOfSecuritiesForSpecificPu Detailsofoutstandingunutilised amountsreceived in respect ofissue ofsecuritiesfor specificpurpose ind-as 3.0 rposeAbstract [Abstract] DescriptionOfHowOutstandingUnutilisedAmountsReceivedInRespectOfIssueOfSecuritiesForSDescriptionofhowoutstandingunutilisedamountsreceivedinrespect ofissue ofsecuritiesforspecific ind-as 1.0 pecificPurposeAreUsed purpose are used ind-as OutstandingUnutilisedAmountsReceivedInRespectOfIssueOfSecuritiesForSpecificPurpose Outstanding unutilised amounts received in respect of issue of securities for specific purpose 2.0 ind-as AmountOfUnutilisedAmountsInvested Amount of unutilised amounts invested 3.0 ind-as DetailsOfDisclosuresRequiredUnderMSMEDAct2006Abstract Details of disclosures required under MSMED Act 2006 [Abstract] 4.0 ind-as DetailsOfDisclosuresRequiredUnderMSMEDAct2006Table Details of disclosures required under MSMED Act 2006 [Table] 1.0 ind-as MicroSmallMediumEnterprisesAxis Micro small medium enterprises [Axis] 1.0 ind-as DetailsOfDisclosuresRequiredUnderMSMEDAct2006LineItems Details of disclosures required under MSMED Act 2006 [Line items] 2.0 ind-as PrincipalAndInterestDueRemainingUnpaidAbstract Principal and interest due remaining unpaid [Abstract] 1.0 ind-as PrincipalDueRemainingUnpaid Principal due remaining unpaid 1.0 ind-as InterestDueRemainingUnpaid Interest due remaining unpaid 2.0 ind-as PrincipalAndInterestDueRemainingUnpaid Total principal and interest due remaining unpaid 3.0 ind-as AmountOfInterestPaidUnderMSMEDAct2006 Amount of interest paid under MSMED Act 2006 2.0 ind-as AmountOfPaymentsMadeToSupplierBeyondDueDateDuringYear Amount of payments made to supplier beyond due date during year 3.0 ind-as AmountOfInterestDueAndPayableForPeriod Amount of interest due and payable for period 4.0 ind-as AmountOfInterestAccruedAndRemainingUnpaidAtEndOfAccountingYear Amount of interest accrued and remaining unpaid at end of accounting year 5.0 ind-as AmountOfFurtherInterestDueAndPayableEvenInSucceedingYear Amount of further interest due and payable even in succeeding year 6.0 in-ca MaximumAmountOutstandingForPeriodFromMicroSmallMediumEnterprises Maximum amount outstanding for period from micro small medium enterprises 7.0 in-ca NameSupplierBeingMicroSmallMediumEnterprises Name supplier being micro small medium enterprises 8.0 in-ca CINOfMicroSmallAndMediumEnterprise CIN of micro small and medium enterprise 9.0 ind-as DetailsOfDisclosureRegardingCompaniesLimitedByGuaranteeAbstract Details of disclosure regarding companies limited by guarantee [Abstract] 5.0 AmountEachMemberUndertakesToContributeAsPerMemorandumOfAssociationInCaseOfCo Amounteachmemberundertakestocontributeaspermemorandumofassociationincaseofcompanies ind-as 1.0 mpaniesLimitedByGuaranteeHavingShareCapital limited by guarantee having share capital AmountEachMemberUndertakesToContributeAsPerMemorandumOfAssociationInCaseOfCo Amounteachmemberundertakestocontributeaspermemorandumofassociationincaseofcompanies ind-as 2.0 mpaniesLimitedByGuaranteeNotHavingShareCapital limited by guarantee not having share capital in-ca DisclosureOfInformationOnDeviationFromAccountingStandardsBalanceSheetAbstract Disclosure of information on deviation from accounting standards balance sheet [Abstract] 6.0 in-ca DisclosureOfInformationOnDeviationFromAccountingStandardsBalanceSheet Disclosure of information on deviation from accounting standards balance sheet 1.0 in-ca DisclosureOfReasonsForDeviationFromAccountingStandardsBalanceSheet Disclosure of reasons for deviation from accounting standards balance sheet 2.0 in-ca FinancialEffectOfDeviationFromAccountingStandardsBalanceSheet Financial effect of deviation from accounting standards balance sheet 3.0 ind-as DisclosureOfInformationOnDerivativeInstrumentsAbstract Disclosure of information on derivative instruments [Abstract] 7.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 356 DisclosureOfCategoryWiseQuantitativeDataAboutOutstandingDerivativeInstrumentsExplanat Disclosureofcategorywisequantitativedataaboutoutstandingderivativeinstrumentsexplanatory[Text ind-as 1.0 ory Block] ind-as DisclosureOfPurposeForWhichDerivativeInstrumentsHaveBeenAcquired Disclosure of purpose for which derivative instruments have been acquired 2.0 in-ca DetailsOfShareCapitalHeldByForeignCompaniesAbstract Details of share capital held by foreign companies [Abstract] 8.0 in-ca PercentageOfShareCapitalHeldByForeignCompany Percentage of share capital held by foreign company 1.0 in-ca ValueOfShareCapitalHeldByForeignCompany Value of share capital held by foreign company 2.0 in-ca PercentageOfPaidUpCapitalHeldByForeignHoldingCompanyAndOrWithItsSubsidiaries Percentage of paid-up capital held by foreign holding company and or with its subsidiaries 3.0 in-ca ValueOfPaidUpCapitalHeldByForeignHoldingCompanyAndOrWithItsSubsidiaries Value of paid-up capital held by foreign holding company and or with its subsidiaries 4.0 in-ca DetailsOfShareholdingPatternOfPromotersAndPublicAbstract Details of shareholding pattern of promoters and public [Abstract] 9.0 in-ca DetailsOfShareholdingPatternOfPromotersAndPublicTable Details of shareholding pattern of promoters and public [Table] 1.0 in-ca ShareholdingPatternOfPromotersAndPublicAxis Shareholding pattern of promoters and public [Axis] 1.0 in-ca ShareholdingPatternOfPromotersAndPublicMember Shareholding pattern of promoters and public [Member] 1.0 in-ca PromotersMember Promoters [Member] 1.0 in-ca PublicShareholdingMember Public shareholding [Member] 2.0 in-ca ClassificationBasedOnNationalityOrOriginAxis Classification based on nationality or origin [Axis] 2.0 in-ca ClassificationBasedOnNationalityOrOriginMember Classification based on nationality or origin [Member] 1.0 in-ca IndianMember Indian [Member] 1.0 in-ca ForeignMember Foreign [Member] 2.0 in-ca DetailsOfShareholdingPatternOfPromotersAndPublicLineItems Details of shareholding pattern of promoters and public [Line Items] 2.0 in-ca NumberOfSharesHeldByIndian Number of shares held by Indian 1.0 in-ca PercentageOfSharesHeldByIndian Percentage of shares held by Indian 2.0 in-ca NumberOfSharesHeldByNonResidentIndian Number of shares held by non-resident Indian 3.0 in-ca PercentageOfSharesHeldByNonResidentIndian Percentage of shares held by non-resident Indian 4.0 in-ca NumberOfSharesHeldByForeignNationalOtherThanNonResidentIndian Number of shares held by foreign national other than non-resident Indian 5.0 in-ca PercentageOfSharesHeldByForeignNationalOtherThanNonResidentIndian Percentage of shares held by foreign national other than non-resident Indian 6.0 in-ca NumberOfSharesHeldByCentralGovernment Number of shares held by central government 7.0 in-ca PercentageOfSharesHeldByCentralGovernment Percentage of shares held by central government 8.0 in-ca NumberOfSharesHeldByStateGovernment Number of shares held by state government 9.0 in-ca PercentageOfSharesHeldByStateGovernment Percentage of shares held by state government 10.0 in-ca NumberOfSharesHeldByGovernmentCompanies Number of shares held by government companies 11.0 in-ca PercentageOfSharesHeldByGovernmentCompanies Percentage of shares held by government companies 12.0 in-ca NumberOfSharesHeldByInsuranceCompanies Number of shares held by insurance companies 13.0 in-ca PercentageOfSharesHeldByInsuranceCompanies Percentage of shares held by insurance companies 14.0 in-ca NumberOfSharesHeldByBanks Number of shares held by banks 15.0 in-ca PercentageOfSharesHeldByBanks Percentage of shares held by banks 16.0 in-ca NumberOfSharesHeldByFinancialInstitutions Number of shares held by financial institutions 17.0357 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca PercentageOfSharesHeldByFinancialInstitutions Percentage of shares held by financial institutions 18.0 in-ca NumberOfSharesHeldByForeignInstitutionalInvestors Number of shares held by foreign institutional investors 19.0 in-ca PercentageOfSharesHeldByForeignInstitutionalInvestors Percentage of shares held by foreign institutional investors 20.0 in-ca NumberOfSharesHeldByMutualFunds Number of shares held by mutual funds 21.0 in-ca PercentageOfSharesHeldByMutualFunds Percentage of shares held by mutual funds 22.0 in-ca NumberOfSharesHeldByVentureCapital Number of shares held by venture capital 23.0 in-ca PercentageOfSharesHeldByVentureCapital Percentage of shares held by venture capital 24.0 in-ca NumberOfSharesHeldByBodyCorporate Number of shares held by body corporate 25.0 in-ca PercentageOfSharesHeldByBodyCorporate Percentage of shares held by body corporate 26.0 in-ca NumberOfSharesHeldByOthers Number of shares held by others 27.0 in-ca PercentageOfSharesHeldByOthers Percentage of shares held by others 28.0 in-ca NumberOfShares Total number of shares 29.0 in-ca PercentageOfShares Total of percentage shares 30.0 in-ca NumberOfShareholdersPromoters Number of shareholders promoters 3.0 in-ca NumberOfShareholdersPublic Number of shareholders public 4.0 in-ca NumberOfShareholdersPromotersAndPublic Total number of shareholders promoters and public 5.0 ind-as DetailsOfProvisionMadeByNidhiCompaniesAbstract Details of provision made by nidhi companies [Abstract] 10.0 AmountOfProvisionsToBeMadeOnAccountOfIncomeReversalAndNonPerformingAssetsRema Amount ofprovisionsto be made on account of income reversal and non-performingassetsremaining ind-as 1.0 iningUnrealised unrealised ind-as CumulativeAmountProvidedTillPreviousYear Cumulative amount provided till previous year 2.0 ind-as AmountProvidedInCurrentYear Amount provided in current year 3.0 ind-as BalanceAmountToBeProvided Balance amount to be provided 4.0 ind-as DetailsOfDepositsAbstract Details of deposits [Abstract] 11.0 ind-as DepositsAcceptedOrRenewedDuringPeriod Deposits accepted or renewed during period 1.0 ind-as DepositsMaturedAndClaimedButNotPaidDuringPeriod Deposits matured and claimed but not paid during period 2.0 ind-as DepositsMaturedAndClaimedButNotPaid Deposits matured and claimed but not paid 3.0 ind-as DepositsMaturedButNotClaimed Deposits matured but not claimed 4.0 ind-as InterestOnDepositsAccruedAndDueButNotPaid Interest on deposits accrued and due but not paid 5.0 ind-as DisclosureOfEquityShareWarrantsAbstract Disclosure of equity share warrants [Abstract] 12.0 ind-as EquityShareWarrants Equity share warrants at beginning of period 1.0 ind-as ChangesInEquityShareWarrantsDuringPeriodAbstract Changes in equity share warrants during period [Abstract] 2.0 ind-as AdditionsToEquityShareWarrantsDuringPeriod Additions to equity share warrants during period 1.0 ind-as DeductionsInEquityShareWarrantsDuringPeriod Deductions in equity share warrants during period 2.0 ind-as ChangesInEquityShareWarrantsDuringPeriod Total changes in equity share warrants during period 3.0 ind-as EquityShareWarrants Equity share warrants at end of period 3.0 in-ca BreakupOfEquityShareWarrantsAbstract Breakup of equity share warrants [Abstract] 4.0 in-ca EquityShareWarrantsForExistingMembers Equity share warrants for existing members 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 358 in-ca EquityShareWarrantsForOthers Equity share warrants for others 2.0 ind-as EquityShareWarrants Total equity share warrants 3.0 in-ca DetailsOfShareApplicationMoneyReceivedAndPaidAbstract Details of share application money received and paid [Abstract] 13.0 in-ca ShareApplicationMoneyReceivedDuringYear Share application money received during year 1.0 in-ca ShareApplicationMoneyPaidDuringYear Share application money paid during year 2.0 in-ca AmountOfShareApplicationMoneyReceivedBackDuringYear Amount of share application money received back during year 3.0 in-ca AmountOfShareApplicationMoneyRepaidReturnedBackDuringYear Amount of share application money repaid returned back during year 4.0 in-ca NumberOfPersonShareApplicationMoneyPaidDuringYear Number of person share application money paid during year 5.0 in-ca NumberOfPersonShareApplicationMoneyReceivedDuringYear Number of person share application money received during year 6.0 in-ca NumberOfPersonShareApplicationMoneyPaidAsAtEndOfYear Number of person share application money paid as at end of year 7.0 in-ca NumberOfPersonShareApplicationMoneyReceivedAsAtEndOfYear Number of person share application money received as at end of year 8.0 in-ca ShareApplicationMoneyReceivedAndDueForRefund Share application money received and due for refund 9.0 in-ca DisclosureOfWhetherAllAssetsAndLiabilitiesAreRegisteredWithCompany Disclosure of whether all assets and liabilities are registered with company 14.0 in-ca DisclosureOfSalientFeaturesOfArrangementOrAcquisition Disclosure of salient features of arrangement or acquisition 15.0 ind-as DisclosureOfDetailsPertainingToOilAndGasProducingCompaniesAbstract Disclosure of details pertaining to oil and gas producing companies [Abstract] 16.0 ind-as MethodOfAccountingFollowedByUpstreamPetroleumIndustry Method of accounting followed by upstream petroleum industry 1.0 NetQuantitiesOfEnterprisesInterestsInProvedReservesAndProvedDevelopedReservesOfOilIncl Netquantitiesofenterprise’sinterestsinprovedreservesandproveddevelopedreservesofoilincluding ind-as udingCondensateAndNaturalGasLiquidsAndGasAsAtBeginningAndAdditionsDeductionsPro condensateandnaturalgasliquidsandgasasatbeginningandadditions,deductions,productionandclosing2.0 ductionAndClosingBalanceForYearExplanatory balance for year explanatory [Text Block] NetQuantitiesOfEnterprisesInterestInProvedReservesAndProvedDevelopedReservesOfOilAnd Netquantitiesofenterprise’sinterestinprovedreservesandproveddevelopedreservesofoilandgason ind-as 3.0 GasOnGeographicalBasisExplanatory geographical basis explanatory [Text Block] in-ca DetailsOnSweatEquitySharesAbstract Details on sweat equity shares [Abstract] 17.0 in-ca AmountOfSweatEquitySharesIssued Amount of sweat equity shares issued 1.0 in-ca DetailsRegardingCostRecordsAndCostAuditAbstract Details regarding cost records and cost audit[Abstract] 18.0 in-ca DetailsRegardingCostRecordsAndCostAuditExplanatory Details regarding cost records and cost audit explanatory [Text Block] 1.0 in-ca DetailsRegardingCostRecordsAbstract Details regarding cost records [Abstract] 2.0 WhetherMaintenanceOfCostRecordsByCompanyHasBeenMandatedUnderCompaniesCostRe WhethermaintenanceofcostrecordsbycompanyhasbeenmandatedunderCompanies(CostRecordsand in-ca 1.0 cordsAndAuditRules2014 Audit) Rules, 2014 in-ca IfYesCentralExciseTariffActHeadingInWhichProductOrServiceIsCoveredUnderCostRecords If yes, Central Excise Tariff Act, heading in which product/ service is covered under cost records 2.0 in-ca DetailsRegardingCostAuditAbstract Details regarding cost audit [Abstract] 3.0 in-ca WhetherAuditOfCostRecordsOfCompanyHasBeenMandatedUnderRulesSpecifiedInSN1 Whether audit of cost records of company has been mandated under Rules specified in SN 1 1.0 in-ca IfYesCentralExciseTariffActHeadingInWhichProductOrServiceIsCoveredUnderCostAudit If yes, Central Excise Tariff Act, heading in which product/ service is covered under cost audit 2.0 in-ca NetWorthOfCompany Net worth of company 4.0 in-ca DisclosureOfDatesRegardingUnclaimedAmountsAbstract Disclosure of dates regarding unclaimed amounts [Abstract] 19.0 in-ca DisclosureOfDatesFromWhichDividendIsUnclaimedBeyondSevenYearsExplanatory Disclosure of dates from which dividend is unclaimed beyond seven years explanatory [Text Block] 1.0 in-ca DateFromWhichDividendIsUnclaimedBeyondSevenYears Date from which dividend is unclaimed beyond seven years 2.0 in-ca DisclosureOfDatesFromWhichDepositsIsUnclaimedBeyondSevenYearsExplanatory Disclosure of dates from which deposits is unclaimed beyond seven years explanatory [Text Block] 3.0 in-ca DateFromWhichDepositsIsUnclaimedBeyondSevenYears Date from which deposits is unclaimed beyond seven years 4.0359 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfDatesFromWhichShareApplicationMoneyIsUnclaimedBeyondSevenYearsExpla Disclosureofdatesfromwhichshareapplicationmoneyisunclaimedbeyondsevenyearsexplanatory[Text in-ca 5.0 natory Block] in-ca DateFromWhichShareApplicationMoneyIsUnclaimedBeyondSevenYears Date from which share application money is unclaimed beyond seven years 6.0 Disclosureofdatesfromwhichinterestondepositsisunclaimedbeyond sevenyearsexplanatory[Text in-ca DisclosureOfDatesFromWhichInterestOnDepositsIsUnclaimedBeyondSevenYearsExplanatory 7.0 Block] in-ca DateFromWhichInterestOnDepositsIsUnclaimedBeyondSevenYears Date from which interest on deposits is unclaimed beyond seven years 8.0 in-ca DisclosureOfDatesFromWhichDebenturesIsUnclaimedBeyondSevenYearsExplanatory Disclosure of dates from which debentures is unclaimed beyond seven years explanatory [Text Block] 9.0 in-ca DateFromWhichDebenturesIsUnclaimedBeyondSevenYearsExplanatory Date from which debentures is unclaimed beyond seven years explanatory 10.0 DisclosureOfDatesFromWhichInterestOnDebenturesIsUnclaimedBeyondSevenYearsExplanat Disclosureofdatesfromwhichinterestondebenturesisunclaimedbeyondsevenyearsexplanatory[Text in-ca 11.0 ory Block] in-ca DateFromWhichInterestOnDebenturesIsUnclaimedBeyondSevenYears Date from which interest on debentures is unclaimed beyond seven years 12.0 in-ca DisclosurePertainingToCompaniesAcceptanceOfDepositRulesAbstract Disclosure pertaining to companies acceptance of deposit rules [Abstract] 20.0 in-ca DisclosureInAccordanceWithCeilingsForLiquidAssetsAndSmallDepositorsExplanatory Disclosure in accordance with ceilings for liquid assets and small depositors explanatory [Text Block] 1.0 ind-as DetailsOfUnclaimedLiabilitiesAbstract Details of unclaimed liabilities [Abstract] 21.0 ind-as UnclaimedShareApplicationRefundMoney Unclaimed share application refund money 1.0 ind-as UnclaimedMaturedDebentures Unclaimed matured debentures 2.0 ind-as UnclaimedMaturedDeposits Unclaimed matured deposits 3.0 ind-as InterestUnclaimedAmount Interest unclaimed amount 4.0 ind-as DetailsOfAcquisitionAndDisposalOfInvestmentsAbstract Details of acquisition and disposal of investments [Abstract] 22.0 ind-as AcquisitionAndDisposalOfInvestmentsTable Acquisition and disposal of investments [Table] 1.0 ind-as AcquisitionAndDisposalOfInvestmentsAxis Acquisition and disposal of investments [Axis] 1.0 ind-as AcquisitionAndDisposalOfInvestmentsLineItems Acquisition and disposal of investments [Line items] 2.0 ind-as NatureOfInvestmentPurchasedOrSoldDuringPeriod Nature of investment purchased or sold during period 1.0 ind-as TypeOfInvestment Type of investment 2.0 ind-as NumberOfUnitsPurchased Number of units purchased 3.0 ind-as FaceValueOfUnitsPurchased Face value of units purchased 4.0 ind-as PurchasePricePerUnit Purchase price per unit 5.0 ind-as NumberOfUnitsSold Number of units sold 6.0 ind-as SellingPricePerUnit Selling price per unit 7.0 in-ca FinancialParametersBalanceSheetItemsAbstract Financial parameters balance sheet items [Abstract] 23.0 ind-as InvestmentInSubsidiaryCompanies Investment in subsidiary companies 1.0 ind-as InvestmentInGovernmentCompanies Investment in government companies 2.0 in-ca AmountDueForTransferToInvestorEducationAndProtectionFund Amount due for transfer to investor education and protection fund (IEPF) 3.0 in-ca GrossValueOfTransactionsWithRelatedParties Gross value of transactions with related parties 4.0 in-ca NumberOfWarrantsConvertedIntoEquitySharesDuringPeriod Number of warrants converted into equity shares during period 5.0 in-ca NumberOfWarrantsConvertedIntoPreferenceSharesDuringPeriod Number of warrants converted into preference shares during period 6.0 in-ca NumberOfWarrantsConvertedIntoDebenturesDuringPeriod Number of warrants converted into debentures during period 7.0 in-ca NumberOfWarrantsIssuedDuringPeriodInForeignCurrency Number of warrants issued during period (in foreign currency) 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 360 in-ca NumberOfWarrantsIssuedDuringPeriodINR Number of warrants issued during period (INR) 9.0 in-ca NumberOfShareholdersToWhomSharesAreAllottedUnderPrivatePlacementDuringPeriod Number of shareholders to whom shares are allotted under private placement during period 10.0 DetailsOfSpecifiedBankNotesHeldAndTransactedDuringThePeriodFrom8November2016To3 Details of specified bank Notes held and transacted duringthe period from 8 November 2016 to 30 ind-as 24.0 0December2016Abstract December 2016 [Abstract] DetailsOfSpecifiedBankNotesHeldAndTransactedDuringThePeriodFrom8November2016To3 Details of specified bank Notes held and transacted duringthe period from 8 November 2016 to 30 ind-as 1.0 0December2016Table December 2016 [Table] ind-as SBNAndOtherNotificationNotesAxis Total of SBN and other notification notes [Axis] 1.0 ind-as TotalOfSBNAndOtherNotificationNotesMember Total of SBN and other notification notes [Member] 1.0 ind-as SpecifiedBankNotesMember Specified bank Notes [Member] 1.0 ind-as OtherDenominationNotesMember Other denomination notes [ Member] 2.0 DetailsOfSpecifiedBankNotesHeldAndTransactedDuringThePeriodFrom8November2016To3 Details of specified bank Notes held and transacted during the period from 8 November2016 to 30 ind-as 2.0 0December2016LineItems December2016 [Line Items] ind-as ClosingBalanceAsAt8November2016 Closing balance as at 8 November 2016 1.0 ind-as ChangesInCashInHandDuringThePeriodFrom8November2016To30December2016Abstract Changes in cash in hand during the period from 8 November 2016 to 30 December 2016 [Abstract] 2.0 ind-as PermittedReceipted Permitted receipted 1.0 ind-as PermittedPayments Permitted payments 2.0 ind-as AmountDepositedInBanks Amount deposited in banks 3.0 ind-as ChangesInCashInHandDuringThePeriodFrom8November2016To30December2016 Total changes in cash in hand during the period from 8 november 2016 to 30 december 2016 4.0 ind-as ClosingBalanceAsAt30December2016 Closing balance as at 30 December 2016 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnIncomeAndExpenses_500100 Definition [500100] Notes - Subclassification and notes on income and expenses prefix name label order ind-as SubclassificationAndNotesOnIncomeAndExpenseExplanatory Subclassification and notes on income and expense explanatory [Text Block] ind-as DisclosureOfRevenueFromOperationsAbstract Disclosure of revenue from operations [Abstract] 1.0 ind-as DisclosureOfNotesOnRevenueFromOperationsExplanatory Disclosure of notes on revenue from operations explanatory [Text Block] 1.0 ind-as DisclosureOfRevenueFromOperationsForOtherThanFinanceCompanyAbstract Disclosure of revenue from operations for other than finance company [Abstract] 2.0 ind-as RevenueFromSaleOfProducts Revenue from sale of products 1.0 ind-as RevenueFromSaleOfServices Revenue from sale of services 2.0 ind-as OtherOperatingRevenues Other operating revenues 3.0 ind-as RevenueFromOperationsOtherThanFinanceCompany Total revenue from operations other than finance company 4.0 ind-as DisclosureOfRevenueFromOperationsForFinanceCompanyAbstract Disclosure of revenue from operations for finance company [Abstract] 3.0 ind-as RevenueFromInterest Revenue from interest 1.0 ind-as RevenueFromOtherFinancialServices Revenue from other financial services 2.0 ind-as RevenueFromOperationsFinanceCompany Total revenue from operations finance company 3.0 ind-as RevenueFromOperations Total revenue from operations 4.0361 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfOtherOperatingRevenuesAbstract Disclosure of other operating revenues [Abstract] 2.0 ind-as DisclosureOfNotesOnOtherOperatingRevenuesExplanatory Disclosure of notes on other operating revenues explanatory [Text Block] 1.0 ind-as OtherOperatingRevenuesAbstract Other operating revenues [Abstract] 2.0 ind-as NetGainLossOnForeignCurrencyFluctuationsTreatedAsOtherOperatingRevenue Net gain/loss on foreign currency fluctuations treated as other operating revenue 1.0 ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues 2.0 ind-as OtherOperatingRevenues Total other operating revenues 3.0 ind-as MiscellaneousOtherOperatingRevenuesAbstract Miscellaneous other operating revenues [Abstract] 4.0 ind-as MiscellaneousOtherOperatingRevenuesTable Miscellaneous other operating revenues [Table] 1.0 ind-as MiscellaneousOtherOperatingRevenuesAxis Miscellaneous other operating revenues [Axis] 1.0 ind-as MiscellaneousOtherOperatingRevenuesLineItems Miscellaneous other operating revenues [Line Items] 2.0 ind-as DescriptionOfMiscellaneousOtherOperatingRevenues Description of miscellaneous other operating revenues 1.0 ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues 2.0 ind-as DisclosureOfOtherIncomeAbstract Disclosure of other income [Abstract] 3.0 ind-as DisclosureOfNotesOnOtherIncomeExplanatory Disclosure of notes on other income explanatory [Text Block] 1.0 ind-as InterestIncomeAbstract Interest income [Abstract] 2.0 ind-as InterestIncomeOnCurrentInvestmentsAbstract Interest income on current investments [Abstract] 1.0 ind-as InterestOnFixedDepositsCurrentInvestments Interest on fixed deposits, current investments 1.0 ind-as InterestFromCustomersOnAmountsOverdueCurrentInvestments Interest from customers on amounts overdue, current investments 2.0 ind-as InterestOnCurrentIntercorporateDeposits Interest on current intercorporate deposits 3.0 ind-as InterestOnCurrentDebtSecurities Interest on current debt securities 4.0 ind-as InterestOnCurrentGovernmentSecurities Interest on current government securities 5.0 ind-as InterestOnOtherCurrentInvestments Interest on other current investments 6.0 ind-as InterestIncomeOnCurrentInvestments Total interest income on current investments 7.0 ind-as InterestIncomeOnNoncurrentInvestmentsAbstract Interest income on non-current investments [Abstract] 2.0 ind-as InterestOnFixedDepositsNoncurrentInvestments Interest on fixed deposits, non-current investments 1.0 ind-as InterestFromCustomersOnAmountsOverdueNoncurrentInvestments Interest from customers on amounts overdue, non-current investments 2.0 ind-as InterestOnNoncurrentIntercorporateDeposits Interest on non-current intercorporate deposits 3.0 ind-as InterestOnNoncurrentDebtSecurities Interest on non-current debt securities 4.0 ind-as InterestOnNoncurrentGovernmentSecurities Interest on non-current government securities 5.0 ind-as InterestOnOtherNoncurrentInvestments Interest on other non-current investments 6.0 ind-as InterestIncomeOnNoncurrentInvestments Total interest income on non-current investments 7.0 ind-as InterestIncome Total interest income 3.0 ind-as DividendIncomeAbstract Dividend income [Abstract] 3.0 ind-as DividendIncomeCurrentInvestmentsAbstract Dividend income current investments [Abstract] 1.0 ind-as DividendIncomeCurrentInvestmentsFromSubsidiaries Dividend income current investments from subsidiaries 1.0 ind-as DividendIncomeCurrentEquitySecurities Dividend income current equity securities 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 362 ind-as DividendIncomeCurrentMutualFunds Dividend income current mutual funds 3.0 ind-as DividendIncomeCurrentInvestmentsFromOthers Dividend income current investments from others 4.0 ind-as DividendIncomeCurrentInvestments Total dividend income current investments 5.0 ind-as DividendIncomeNoncurrentInvestmentsAbstract Dividend income non-current investments [Abstract] 2.0 ind-as DividendIncomeNoncurrentInvestmentsFromSubsidiaries Dividend income non-current investments from subsidiaries 1.0 ind-as DividendIncomeNoncurrentEquitySecurities Dividend income non-current equity securities 2.0 ind-as DividendIncomeNoncurrentMutualFunds Dividend income non-current mutual funds 3.0 ind-as DividendIncomeNoncurrentInvestmentsFromOthers Dividend income non-current investments from others 4.0 ind-as DividendIncomeNoncurrentInvestments Total dividend income non-current investments 5.0 ind-as DividendIncome Total dividend income 3.0 ind-as NetGainLossOnSaleOfInvestmentsAbstract Net gain/loss on sale of investments [Abstract] 4.0 ind-as NetGainLossOnSaleOfCurrentInvestments Net gain/loss on sale of current investments 1.0 ind-as NetGainLossOnSaleOfNoncurrentInvestments Net gain/loss on sale of non-current investments 2.0 ind-as NetGainLossOnSaleOfInvestments Total net gain/loss on sale of investments 3.0 ind-as RentalIncomeOnInvestmentPropertyAbstract Rental income on investment property [Abstract] 5.0 ind-as RentalIncomeOnInvestmentPropertyCurrent Rental income on investment property, current 1.0 ind-as RentalIncomeOnInvestmentPropertyNoncurrent Rental income on investment property, non-current 2.0 ind-as RentalIncomeOnInvestmentProperty Total rental income on investment property 3.0 ind-as OtherNonoperatingIncomeAbstract Other non-operating income [Abstract] 6.0 ind-as NetGainLossOnForeignCurrencyFluctuationsTreatedAsOtherIncomeAbstract Net gain (loss) on foreign currency fluctuations treated as other income [Abstract] 1.0 ind-as NetGainLossOnForeignCurrencyTranslation Net gain (loss) on foreign currency translation 1.0 ind-as NetGainLossOnDerivatives Net gain (loss) on derivatives 2.0 ind-as OtherNetGainLossOnForeignCurrencyFluctuationsTreatedAsOtherIncome Other net gain (loss) on foreign currency fluctuations treated as other income 3.0 ind-as NetGainLossOnForeignCurrencyFluctuationsTreatedAsOtherIncome Total net gain/loss on foreign currency fluctuations treated as other income 4.0 SurplusOnDisposalDiscardDemolishmentAndDestructionOfDepreciablePropertyPlantAndEq ind-as Surplus on disposal, discard, demolishment and destruction of depreciable property, plant and equipment 2.0 uipment ind-as GainOnDisposalOfIntangibleAssets Gain on disposal of intangible Assets 3.0 AmountCreditedToProfitAndLossAsTransferFromRevaluationReserveOnAccountOfAddition Amountcreditedtoprofitandlossastransferfromrevaluationreserveonaccountofadditionaldepreciation ind-as 4.0 alDepreciationChargedOnRevaluedTangibleAssets charged on revalued tangible assets ind-as ExcessProvisionDiminutionInValueInvestmentWrittenBack Excess provision diminution in value investment written back 5.0 ind-as ExcessProvisionsBadDoubtfulDebtsAdvancesWrittenBack Excess provisions bad doubtful debts advances written back 6.0 ind-as IncomeGovernmentGrantsSubsidies Income government grants subsidies 7.0 ind-as IncomeExportIncentives Income export incentives 8.0 ind-as IncomeImportEntitlements Income import entitlements 9.0 ind-as IncomeInsuranceClaims Income insurance claims 10.0 ind-as IncomeFromSubsidiaries Income from subsidiaries 11.0 ind-as InterestOnIncomeTaxRefund Interest on income tax refund 12.0363 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IncomeOnBrokerageCommission Income on brokerage commission 13.0 ind-as IncomeOnSalesTaxBenefit Income on sales tax benefit 14.0 ind-as ExcessProvisionsWrittenBack Excess provisions written back 15.0 ind-as LiabilitiesWrittenOff Liabilities written off 16.0 ind-as OtherAllowancesDeductionOtherIncome Other allowances deduction other income 17.0 ind-as MiscellaneousOtherNonoperatingIncome Miscellaneous other non-operating income 18.0 ind-as OtherNonoperatingIncome Total other non-operating income 19.0 ind-as IncomeFromPipelineTransportation Income from pipeline transportation 7.0 ind-as OtherIncome Total other income 8.0 ind-as DisclosureOfFinanceCostAbstract Disclosure of finance cost [Abstract] 4.0 ind-as DisclosureOfNotesOnFinanceCostExplanatory Disclosure of notes on finance cost explanatory [Text Block] 1.0 ind-as InterestExpenseAbstract Interest expense [Abstract] 2.0 ind-as InterestExpenseNoncurrentLoansAbstract Interest expense non-current loans [Abstract] 1.0 ind-as InterestExpenseNoncurrentLoansBanks Interest expense non-current loans, banks 1.0 ind-as InterestExpenseNoncurrentLoansOthers Interest expense non-current loans, others 2.0 ind-as InterestExpenseNoncurrentLoans Total interest expense non-current loans 3.0 ind-as InterestExpenseCurrentLoansAbstract Interest expense current loans [Abstract] 2.0 ind-as InterestExpenseCurrentLoansBanks Interest expense current loans, banks 1.0 ind-as InterestExpenseCurrentLoansOthers Interest expense current loans, others 2.0 ind-as InterestExpenseCurrentLoans Total interest expense current loans 3.0 ind-as InterestExpenseDeposits Interest expense deposits 3.0 ind-as InterestExpenseDebtSecurities Interest expense debt securities 4.0 ind-as InterestExpenseOtherBorrowings Interest expense other borrowings 5.0 ind-as InterestExpenseBorrowings Interest expense borrowings 6.0 ind-as InterestLeaseFinancing Interest lease financing 7.0 ind-as OtherInterestCharges Other interest charges 8.0 ind-as InterestExpense Total interest expense 9.0 ind-as DividendOnPreferenceSharesTreatedAsDebt Dividend on preference shares treated as debt 3.0 ind-as OtherBorrowingCosts Other borrowing costs 4.0 ind-as NetGainLossOnForeignCurrencyTransactionsAndTranslationsTreatedAsFinanceCosts Net gain/loss on foreign currency transactions and translations treated as finance costs 5.0 ind-as FinanceCosts Total finance costs 6.0 ind-as EmployeeBenefitExpenseAbstract Employee benefit expense [Abstract] 5.0 ind-as DisclosureOfNotesOnEmployeeBenefitExpenseExplanatory Disclosure of notes on employee benefit expense explanatory [Text Block] 1.0 ind-as SalariesAndWages Salaries and wages 2.0 ind-as ManagerialRemunerationAbstract Managerial remuneration [Abstract] 3.0 ind-as RemunerationToDirectorsAbstract Remuneration to directors [Abstract] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 364 ind-as SalaryToDirectors Salary to directors 1.0 ind-as CommissionToDirectors Commission to directors 2.0 ind-as OtherBenefitsToDirectors Other benefits to directors 3.0 ind-as RemunerationToDirectors Total remuneration to directors 4.0 ind-as RemunerationToManagerAbstract Remuneration to manager [Abstract] 2.0 ind-as SalaryToManager Salary to manager 1.0 ind-as CommissionToManager Commission to manager 2.0 ind-as OtherBenefitsToManager Other benefits to manager 3.0 ind-as RemunerationToManager Total remuneration to manager 4.0 ind-as ManagerialRemuneration Total managerial remuneration 3.0 ind-as ContributionToProvidentAndOtherFundsAbstract Contribution to provident and other funds [Abstract] 4.0 ind-as ContributionToProvidentAndOtherFundsForContractLabour Contribution to provident and other funds for contract labour 1.0 ind-as ContributionToProvidentAndOtherFundsForOthers Contribution to provident and other funds for others 2.0 ind-as ContributionToProvidentAndOtherFunds Total contribution to provident and other funds 3.0 ind-as EmployeeShareBasedPaymentAbstract Employee share based payment [Abstract] 5.0 ind-as EmployeeShareBasedPaymentCashSettled Employee share based payment- Cash settled 1.0 ind-as EmployeeShareBasedPaymentEquitySettled Employee share based payment- Equity settled 2.0 ind-as EmployeeShareBasedPayment Total employee share based payment 3.0 ind-as CommissionEmployees Commission employees 6.0 ind-as EmployeeMedicalInsuranceExpenses Employee medical insurance expenses 7.0 ind-as LeaveEncashmentExpenses Leave encashment expenses 8.0 ind-as Gratuity Gratuity 9.0 ind-as PensionSchemes Pension schemes 10.0 ind-as VoluntaryRetirementCompensation Voluntary retirement compensation 11.0 ind-as OtherRetirementBenefits Other retirement benefits 12.0 ind-as StaffWelfareExpense Staff welfare expense 13.0 ind-as OtherEmployeeRelatedExpenses Other employee related expenses 14.0 ind-as EmployeeBenefitExpense Total employee benefit expense 15.0 ind-as DepreciationDepletionAndAmortisationExpenseAbstract Depreciation, depletion and amortisation expense [Abstract] 6.0 ind-as DisclosureOfNotesOnDepreciationDepletionAndAmortisationExpenseExplanatory Disclosure of notes on depreciation, depletion and amortisation expense explanatory [Text Block] 1.0 ind-as DepreciationExpense Depreciation expense 2.0 ind-as AmortisationExpense Amortisation expense 3.0 ind-as DepletionExpense Depletion expense 4.0 ind-as DepreciationDepletionAndAmortisationExpense Total depreciation, depletion and amortisation expense 5.0 ind-as BreakupOfOtherExpensesAbstract Breakup of other expenses [Abstract] 7.0 ind-as DisclosureOfNotesOnOtherExpensesExplanatory Disclosure of notes on other expenses explanatory [Text Block] 1.0365 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ConsumptionOfStoresAndSpareParts Consumption of stores and spare parts 2.0 ind-as PowerAndFuel Power and fuel 3.0 ind-as Rent Rent 4.0 ind-as RepairsToBuilding Repairs to building 5.0 ind-as RepairsToMachinery Repairs to machinery 6.0 ind-as Insurance Insurance 7.0 ind-as RatesAndTaxesExcludingTaxesOnIncomeAbstract Rates and taxes excluding taxes on income [Abstract] 8.0 ind-as ExciseDuty Excise duty 1.0 ind-as PurchaseTax Purchase tax 2.0 ind-as OtherCessTaxes Other cess taxes 3.0 ind-as CostTaxesOtherLeviesByGovernmentLocalAuthorities Cost taxes other levies by government local authorities 4.0 ind-as ProvisionWealthTax Provision wealth tax 5.0 ind-as RatesAndTaxesExcludingTaxesOnIncome Total rates and taxes excluding taxes on income 6.0 ind-as ResearchDevelopmentExpenditure Research development expenditure 9.0 ind-as SubscriptionsMembershipFees Subscriptions membership fees 10.0 ind-as ElectricityExpenses Electricity expenses 11.0 ind-as TelephonePostage Telephone postage 12.0 ind-as PrintingStationery Printing stationery 13.0 ind-as InformationTechnologyExpenses Information technology expenses 14.0 ind-as TravellingConveyance Travelling conveyance 15.0 ind-as CateringCanteenExpenses Catering canteen expenses 16.0 ind-as EntertainmentExpenses Entertainment expenses 17.0 ind-as LegalProfessionalCharges Legal professional charges 18.0 ind-as TrainingRecruitmentExpenses Training recruitment expenses 19.0 ind-as VehicleRunningExpenses Vehicle running expenses 20.0 ind-as SafetySecurityExpenses Safety security expenses 21.0 ind-as DirectorsSittingFees Directors sitting fees 22.0 ind-as CommissionToDirectorsOtherThanWholeTimeDirectorOrManagingDirectorOrManager Commission to directors other than whole time director or managing director or manager 23.0 ind-as DonationsSubscriptions Donations subscriptions 24.0 ind-as BooksPeriodicals Books periodicals 25.0 ind-as SeminarsConferenceExpenses Seminars conference expenses 26.0 ind-as RegistrationFilingFees Registration filing fees 27.0 ind-as CustodialFees Custodial fees 28.0 ind-as BankCharges Bank charges 29.0 ind-as GuestHouseExpenses Guest house expenses 30.0 ind-as AdvertisingPromotionalExpenses Advertising promotional expenses 31.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 366 ind-as AfterSalesServiceExpenses After sales service expenses 32.0 ind-as WarrantyClaimExpenses Warranty claim expenses 33.0 ind-as CommissionPaidSoleSellingAgents Commission paid sole selling agents 34.0 ind-as CommissionPaidOtherSellingAgents Commission paid other selling agents 35.0 ind-as CommissionPaidSoleBuyingAgents Commission paid sole buying agents 36.0 ind-as TransportationDistributionExpenses Transportation distribution expenses 37.0 ind-as SecondaryPackingExpenses Secondary packing expenses 38.0 ind-as DiscountingCharges Discounting charges 39.0 ind-as GuaranteeCommission Guarantee commission 40.0 ind-as CostRepairsMaintenanceOtherAssets Cost repairs maintenance other assets 41.0 ind-as CostTransportationAbstract Cost transportation [Abstract] 42.0 ind-as CostFreight Cost freight 1.0 ind-as CostOctroi Cost octroi 2.0 ind-as CostLoadingAndUnloading Cost loading and unloading 3.0 ind-as CostOtherTransporting Cost other transporting 4.0 ind-as CostTransportation Total cost transportation 5.0 ind-as CostLeaseRentals Cost lease rentals 43.0 ind-as CostEffluentDisposal Cost effluent disposal 44.0 ind-as ProvisionForCostOfRestoration Provision for cost of restoration 45.0 ind-as CostWarehousing Cost warehousing 46.0 ind-as CostWaterCharges Cost water charges 47.0 ind-as CostTechnicalServices Cost technical services 48.0 ind-as CostRoyalty Cost royalty 49.0 ind-as ImpairmentLossOnFinancialAssetsAbstract Impairment loss on financial assets [Abstract] 50.0 ind-as ImpairmentLossOnFinancialAssetsTradeReceivables Impairment loss on financial assets trade receivables 1.0 ind-as ImpairmentLossOnFinancialAssetsLoansAndAdvances Impairment loss on financial assets loans and advances 2.0 ind-as ImpairmentLossOnFinancialAssetsInvestments Impairment loss on financial assets investments 3.0 ind-as ImpairmentLossOnFinancialAssetsOther Impairment loss on financial assets other 4.0 ind-as ImpairmentLossOnFinancialAssets Total impairment loss on financial assets 5.0 ind-as ImpairmentLossOnNonFinancialAssetsAbstract Impairment loss on non financial assets [Abstract] 51.0 ind-as ImpairmentLossOnPropertyPlantAndEquipment Impairment loss on property plant and equipment 1.0 ind-as ImpairmentLossOnIntangibleAssets Impairment loss on intangible assets 2.0 ind-as ImpairmentLossOnInvestmentProperty Impairment loss on investment property 3.0 ind-as ImpairmentLossOnNonFinancialAssetsOthers Impairment loss on non-financial assets, others 4.0 ind-as ImpairmentLossOnNonFinancialAssets Total impairment loss on non-financial assets 5.0 ind-as NetProvisionsChargedAbstract Net provisions charged [Abstract] 52.0367 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ProvisionWarrantyClaimsCreated Provision warranty claims created 1.0 ind-as ProvisionStatutoryLiabilitiesCreated Provision statutory liabilities created 2.0 ind-as ProvisionRestructuringCreated Provision restructuring created 3.0 ind-as OtherProvisionsCreated Other provisions created 4.0 ind-as NetProvisionsCharged Total net provisions charged 5.0 ind-as DiscountIssueSharesDebenturesWrittenOffAbstract Discount issue shares debentures written off [Abstract] 53.0 ind-as DiscountIssueSharesWrittenOff Discount issue shares written off 1.0 ind-as DiscountIssueDebenturesWrittenOff Discount issue debentures written off 2.0 ind-as DiscountIssueSharesDebenturesWrittenOff Total discount issue shares debentures written off 3.0 ind-as LossOnDisposalOfIntangibleAssets Loss on disposal of intangible Assets 54.0 LossOnDisposalDiscardDemolishmentAndDestructionOfDepreciablePropertyPlantAndEquip ind-as Loss on disposal, discard, demolishment and destruction of depreciable property plant and equipment 55.0 ment ind-as ContractCostAbstract Contract cost [Abstract] 56.0 ind-as SiteLabourSupervisionCostContracts Site labour supervision cost contracts 1.0 ind-as MaterialCostContract Material cost contract 2.0 ind-as DepreciationAssetsContracts Depreciation assets contracts 3.0 ind-as CostTransportationAssetsContracts Cost transportation assets contracts 4.0 ind-as HireChargesAssetsContracts Hire charges assets contracts 5.0 ind-as CostDesignTechnicalAssistanceContracts Cost design technical assistance contracts 6.0 ind-as WarrantyCostContracts Warranty cost contracts 7.0 ind-as OtherClaimsContracts Other claims contracts 8.0 ind-as SaleMaterialScrapOtherAssetsContracts Sale material scrap other assets contracts 9.0 ind-as OverheadCostsApportionedContractsAbstract Overhead costs apportioned contracts [Abstract] 10.0 ind-as InsuranceCostApportionedContract Insurance cost apportioned contract 1.0 ind-as DesignTechnicalAssistanceApportionedContracts Design technical assistance apportioned contracts 2.0 ind-as OtherOverheadsApportionedContracts Other overheads apportioned contracts 3.0 ind-as OverheadCostsApportionedContracts Total overhead costs apportioned contracts 4.0 ind-as ContractCost Total contract cost 11.0 ind-as CostDryWells Cost dry wells 57.0 ind-as OperatingAndMaintenanceCostOfEmissionAndOtherPollutionReductionEquipments Operating and maintenance cost of emission and other pollution reduction equipments 58.0 ind-as PaymentsToAuditorAbstract Payments to auditor [Abstract] 59.0 ind-as PaymentForAuditServices Payment for audit services 1.0 ind-as PaymentForTaxationMatters Payment for taxation matters 2.0 ind-as PaymentForCompanyLawMatters Payment for company law matters 3.0 ind-as PaymentForOtherServices Payment for other services 4.0 ind-as PaymentForReimbursementOfExpenses Payment for reimbursement of expenses 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 368 ind-as PaymentsToAuditor Total payments to auditor 6.0 in-ca PaymentsToCostAuditorAbstract Payments to cost auditor [Abstract] 60.0 in-ca PaymentForCostAuditCharges Payment for cost audit charges 1.0 in-ca PaymentForCostComplianceReport Payment for cost compliance report 2.0 in-ca PaymentForOtherCostServices Payment for other cost services 3.0 in-ca PaymentToCostAuditorForReimbursementOfExpenses Payment to cost auditor for reimbursement of expenses 4.0 in-ca PaymentsToCostAuditor Total payments to cost auditor 5.0 ind-as CSRExpenditure CSR expenditure 61.0 ind-as MiscellaneousExpenses Miscellaneous expenses 62.0 ind-as OtherExpenses Total other expenses 63.0 BreakupOfExpenditureOnProductionTransportationAndOtherExpenditurePertainingToExplo Breakupofexpenditureonproduction,transportationandotherexpenditurepertainingtoexplorationand ind-as 8.0 rationAndProductionActivitiesAbstract production activities [Abstract] DisclosureOfNotesOnExpenditureOnProductionTransportationAndOtherExpenditurePertaini Disclosure of notes on expenditure on production, transportation and other expenditure pertainingto ind-as 1.0 ngToExplorationAndProductionActivitiesExplanatory exploration and production activities explanatory [Text Block] ind-as RoyaltyPertainingToExplorationAndProductionActivities Royalty pertaining to exploration and production activities 2.0 ind-as CessPertainingToExplorationAndProductionActivities Cess pertaining to exploration and production activities 3.0 ind-as EducationCessPertainingToExplorationAndProductionActivities Education cess pertaining to exploration and production activities 4.0 ind-as NationalCalamityContingencyDutyPertainingToExplorationAndProductionActivities National calamity contingency duty pertaining to exploration and production activities 5.0 ind-as ExtractionCostPertainingToExplorationAndProductionActivities Extraction cost pertaining to exploration and production activities 6.0 ind-as SalesTaxPertainingToExplorationAndProductionActivities Sales tax pertaining to exploration and production activities 7.0 ind-as GeologicalAndGeophysicalExpenditurePertainingToExplorationAndProductionActivities Geological and geophysical expenditure pertaining to exploration and production activities 8.0 ind-as AdministrativeExpenditurePertainingToExplorationAndProductionActivities Administrative expenditure pertaining to exploration and production activities 9.0 ind-as ResearchAndDevelopmentExpenditurePertainingToExplorationAndProductionActivities Research and development expenditure pertaining to exploration and production activities 10.0 PipelineOperationAndMaintenanceExpenditurePertainingToExplorationAndProductionActivi ind-as Pipeline operation and maintenance expenditure pertaining to exploration and production activities 11.0 ties ind-as OtherExpenditurePertainingToExplorationAndProductionActivities Other expenditure pertaining to exploration and production activities 12.0 ExpenditureOnProductionTransportationAndOtherExpenditurePertainingToExplorationAndPTotal expenditure on production, transportation and other expenditure pertaining to exploration and ind-as 13.0 roductionActivities production activities ind-as CurrentTaxAbstract Current tax [Abstract] 9.0 ind-as CurrentTaxPertainingToPreviousYears Current tax pertaining to previous years 1.0 ind-as CurrentTaxPertainingToCurrentYear Current tax pertaining to current year 2.0 ind-as MATCreditRecognisedDuringYear MAT credit recognised during year 3.0 ind-as CurrentTax Total current tax 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalInformationStatementOfProfitAndLoss_500200 Definition [500200] Notes - Additional information statement of profit and loss prefix name label order369 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AdditionalInformationOnProfitAndLossAccountExplanatory Additional information on profit and loss account explanatory [Text Block] ind-as AdditionalInformationOnProfitAndLossAccountAbstract Additional information on profit and loss account [Abstract] 1.0 ind-as MaterialIncomeAndExpenseAbstract Material income and expense [Abstract] 1.0 ind-as WritedownsReversalsOfWritedownsOfInventoriesAbstract Write-downs (reversals of write-downs) of inventories [Abstract] 1.0 ind-as InventoryWritedown Inventory write-down 1.0 ind-as ReversalOfInventoryWritedown Reversal of inventory write-down 2.0 ind-as WritedownsReversalsOfInventories Net write-downs (reversals of write-downs) of inventories 3.0 ind-as WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract Write-downs (reversals of write-downs) of property, plant and equipment [Abstract] 2.0 ind-as ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Impairment loss recognised in profit or loss, property, plant and equipment 1.0 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment Reversal of impairment loss recognised in profit or loss, property, plant and equipment 2.0 ind-as WritedownsReversalsOfPropertyPlantAndEquipment Net write-downs (reversals of write-downs) of property, plant and equipment 3.0 ind-as ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract Impairment loss (reversal of impairment loss) on trade receivables [Abstract] 3.0 ind-as ImpairmentLossRecognisedInProfitOrLossTradeReceivables Impairment loss recognised in profit or loss, trade receivables 1.0 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables Reversal of impairment loss recognised in profit or loss, trade receivables 2.0 ind-as ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables Net impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables 3.0 ind-as ExpenseOfRestructuringActivities Expense of restructuring activities 4.0 ind-as ReversalOfProvisionsForCostOfRestructuring Reversal of provisions for cost of restructuring 5.0 ind-as GainsLossesOnDisposalsOfNoncurrentAssetsAbstract Gains (losses) on disposals of non-current assets [Abstract] 6.0 ind-as GainsOnDisposalsOfNoncurrentAssets Gains on disposals of non-current assets 1.0 ind-as LossesOnDisposalsOfNoncurrentAssets Losses on disposals of non-current assets 2.0 ind-as GainsLossesOnDisposalsOfNoncurrentAssets Net gains (losses) on disposals of non-current assets 3.0 ind-as GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract Gains (losses) on disposals of property, plant and equipment [Abstract] 7.0 ind-as GainsOnDisposalsOfPropertyPlantAndEquipment Gains on disposals of property, plant and equipment 1.0 ind-as LossesOnDisposalsOfPropertyPlantAndEquipment Losses on disposals of property, plant and equipment 2.0 ind-as GainsLossesOnDisposalsOfPropertyPlantAndEquipment Net gains (losses) on disposals of property, plant and equipment 3.0 ind-as GainsLossesOnDisposalsOfInvestmentPropertiesAbstract Gains (losses) on disposals of investment properties [Abstract] 8.0 ind-as GainsOnDisposalsOfInvestmentProperties Gains on disposals of investment properties 1.0 ind-as LossesOnDisposalsOfInvestmentProperties Losses on disposals of investment properties 2.0 ind-as GainsLossesOnDisposalsOfInvestmentProperties Net gains (losses) on disposals of investment properties 3.0 ind-as GainsLossesOnDisposalsOfInvestmentsAbstract Gains (losses) on disposals of investments [Abstract] 9.0 ind-as GainsOnDisposalsOfInvestments Gains on disposals of investments 1.0 ind-as LossesOnDisposalsOfInvestments Losses on disposals of investments 2.0 ind-as GainsLossesOnDisposalsOfInvestments Net gains (losses) on disposals of investments 3.0 ind-as GainsLossesOnDisposalsOfOtherNoncurrentAssets Gains (losses) on disposals of other non-current assets 10.0 GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAnGain (loss) arising from difference between carrying amount of financial liability extinguished and ind-as 11.0 dConsiderationPaid consideration paid[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 370 ind-as ExpenseIncomeOnDiscontinuedOperations Expense (income) on discontinued operations 12.0 ind-as GainsLossesOnLitigationSettlementsAbstract Gains (losses) on litigation settlements [Abstract] 13.0 ind-as GainsOnLitigationSettlements Gains on litigation settlements 1.0 ind-as LossesOnLitigationSettlements Losses on litigation settlements 2.0 ind-as GainsLossesOnLitigationSettlements Net gains (losses) on litigation settlements 3.0 ind-as GainsLossesOnChangeInFairValueOfDerivativesAbstract Gains (losses) on change in fair value of derivatives [Abstract] 14.0 ind-as GainsOnChangeInFairValueOfDerivatives Gains on change in fair value of derivatives 1.0 ind-as LossesOnChangeInFairValueOfDerivatives Losses on change in fair value of derivatives 2.0 ind-as GainsLossesOnChangeInFairValueOfDerivatives Net gains (losses) on change in fair value of derivatives 3.0 ind-as MiscellaneousOtherComprehensiveIncomeAbstract Miscellaneous other comprehensive income [Abstract] 2.0 IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueTo Increase(decrease)inaccumulateddeferredtaxrecognisedinothercomprehensiveincomeduetochangein ind-as 1.0 ChangeInTaxRate tax rate ind-as OtherComprehensiveIncomeAttributableToOwnersOfParent Other Comprehensive income, attributable to owners of parent 2.0 ind-as OtherComprehensiveIncomeAttributableToNoncontrollingInterests Other Comprehensive income, attributable to non-controlling interests 3.0 ind-as OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax Other individually immaterial components of other comprehensive income, net of tax 4.0 ind-as OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax Other individually immaterial components of other comprehensive income, before tax 5.0 IncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncom ind-as Income tax relating to other individually immaterial components of other comprehensive income 6.0 e ind-as ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract Share of profit (loss) of associates and joint ventures accounted for using equity method [Abstract] 3.0 ind-as ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod Share of profit (loss) of associates accounted for using equity method 1.0 ind-as ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod Share of profit (loss) of joint ventures accounted for using equity method 2.0 ind-as ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod Total share of profit (loss) of associates and joint ventures accounted for using equity method 3.0 ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethod,net ind-as 4.0 yMethodNetOfTaxAbstract of tax [Abstract] ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 1.0 yMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax will not be reclassified to profit or loss, net of tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 2.0 yMethodThatWillBeReclassifiedToProfitOrLossNetOfTax will be reclassified to profit or loss, net of tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Total share ofother comprehensive income ofassociatesand jointventuresaccountedfor usingequity ind-as 3.0 yMethod method, net of tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethod, ind-as 5.0 yMethodBeforeTaxAbstract before tax [Abstract] ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 1.0 yMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax will not be reclassified to profit or loss, before tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Shareofothercomprehensiveincomeofassociatesandjointventuresaccountedforusingequitymethodthat ind-as 2.0 yMethodThatWillBeReclassifiedToProfitOrLossBeforeTax will be reclassified to profit or loss, before tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquit Total share ofother comprehensive income ofassociatesand jointventuresaccountedfor usingequity ind-as 3.0 yMethodBeforeTax method, before tax IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccIncometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventuresaccountedfor ind-as 6.0 ountedForUsingEquityMethodAbstract using equity method [Abstract] IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccIncometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventuresaccountedfor ind-as 1.0 ountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss using equity method that will not be reclassified to profit or loss IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccIncometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventuresaccountedfor ind-as 2.0 ountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss using equity method that will be reclassified to profit or loss371 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccTotalaggregatedincometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventures ind-as 3.0 ountedForUsingEquityMethod accounted for using equity method ind-as IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract Income tax relating to components of other comprehensive income [Abstract] 7.0 IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassified Aggregatedincometaxrelatingtocomponentsofothercomprehensiveincomethatwillnotbereclassifiedto ind-as 1.0 ToProfitOrLoss profit or loss IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToP Aggregatedincometaxrelatingtocomponentsofothercomprehensiveincomethatwillbereclassifiedto ind-as 2.0 rofitOrLoss profit or loss ind-as IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Total aggregated income tax relating to components of other comprehensive income 3.0 ind-as ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTradeAbstract Changes in inventories of finished goods, work-in-progress and stock-in-trade [Abstract] 8.0 ind-as ChangesInInventoriesOfFinishedGoods Changes in inventories of finished goods 1.0 ind-as ChangesInInventoriesOfWorkInProgress Changes in inventories of work-in-progress 2.0 ind-as ChangesInInventoriesOfStockInTrade Changes in inventories of stock-in-trade 3.0 ind-as ChangesInOtherInventories Changes in other inventories 4.0 ind-as ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade Total changes in inventories of finished goods, work-in-progress and stock-in-trade 5.0 ind-as DetailsOfExceptionalItemsAbstract Details of exceptional items [Abstract] 9.0 ind-as ExceptionalItemsAfterTaxAbstract Exceptional items after tax [Abstract] 1.0 ind-as ExceptionalItemsBeforeTax Exceptional items before tax 1.0 in-ca TaxEffectOfExceptionalItems Tax effect of exceptional items 2.0 ind-as ExceptionalItems Total exceptional items 3.0 ind-as DetailsOfNatureOfExceptionalItems Details of nature of exceptional items 2.0 DetailsOfAggregateAmountSetAsideToProvisionsMadeForMeetingSpecificLiabilitiesContinge Detailsofaggregateamountsetasidetoprovisionsmadeformeetingspecificliabilities,contingenciesor ind-as 10.0 nciesOrCommitmentsAbstract commitments [Abstract] AggregateAmountSetAsideToProvisionsMadeForMeetingSpecificLiabilitiesContingenciesOrC ind-as Aggregate amount set aside to provisions made for meeting specific liabilities, contingencies or commitments 1.0 ommitments AggregateAmountWithdrawnFromSuchProvisionsMadeForMeetingSpecificLiabilitiesConting Aggregateamountwithdrawnfromsuchprovisionsmadeformeetingspecificliabilities,contingenciesor ind-as 2.0 enciesOrCommitmentsNoLongerRequired commitments no longer required ind-as DetailsOfIncomeOrExpenseRequiringSeparateDisclosureAbstract Details of income or expense requiring separate disclosure [Abstract] 11.0 ind-as WriteDownOfInventoriesToNetRealizableValue Write down of inventories to net realizable value 1.0 ind-as ReversalOfWriteDownOfInventoriesToNetRealizableValue Reversal of write down of inventories to net realizable value 2.0 ind-as CostOfRestructuringOfEnterprise Cost of restructuring of enterprise 3.0 ind-as ReversalOfCostOfRestructuringOfEnterprise Reversal of cost of restructuring of enterprise 4.0 ind-as DisposalsOfItemsOfPropertyPlantAndEquipment Disposals of items of property, plant and equipment 5.0 ind-as DisposalsOfInvestments Disposals of investments 6.0 ind-as ExpensesOnLegislativeChangesHavingRetrospectiveApplication Expenses on legislative changes having retrospective application 7.0 ind-as IncomeOnLegislativeChangesHavingRetrospectiveApplication Income on legislative changes having retrospective application 8.0 ind-as ExpenseOnLitigationSettlements Expense on litigation settlements 9.0 ind-as IncomeOnLitigationSettlements Income on litigation settlements 10.0 ind-as OtherReversalsOfProvisions Other reversals of provisions 11.0 ind-as DividendsFromSubsidiaryCompanies Dividends from subsidiary companies 12.0 ind-as ProvisionsForLossesOfSubsidiaryCompanies Provisions for losses of subsidiary companies 13.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 372 DetailsOfShareOfProfitsOrLossesInPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilit Details of share of profits or losses in partnership firm or association of persons or limited liability ind-as 12.0 yPartnershipsAbstract partnerships [Abstract] ind-as ProfitsOrLossesFromPartnershipFirmsOrAssociationOfPersonsOrLimitedLiabilityPartnerships Profits or losses from partnership firms or association of persons or limited liability partnerships 1.0 AccountingPeriodOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnershipsI Accountingperiodofpartnershipfirmorassociationofpersonsorlimitedliabilitypartnershipsinrespectof nRespectOfWhichProfitOrLossesHaveBeenAccountedInCompanysBooksInCaseWhereYearE ind-as whichprofitorlosseshavebeenaccountedincompany'sbooks,incasewhereyearendingisdifferentfor2.0 ndingIsDifferentForPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartnershipsA partnership firm or association of persons or limited liability partnerships and company [Abstract] ndCompanyAbstract StartDateOfAccountingPeriodOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityP Startdateofaccountingperiodofpartnershipfirmorassociationofpersonsorlimitedliabilitypartnerships artnershipsInRespectOfWhichProfitOrLossesHaveBeenAccountedInCompanysBooksInCaseW ind-as inrespectofwhichprofitorlosseshavebeenaccountedincompany'sbooks,incasewhereyearendingis1.0 hereYearEndingIsDifferentForPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPart different for partnership firm or association of persons or limited liability partnerships and company nershipsAndCompany EndDateOfAccountingPeriodOfPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPa Enddateofaccountingperiodofpartnershipfirmorassociationofpersonsorlimitedliabilitypartnershipsin rtnershipsInRespectOfWhichProfitOrLossesHaveBeenAccountedInCompanysBooksInCaseWh ind-as respectofwhichprofitorlosseshavebeenaccountedincompany'sbooks,incasewhereyearendingis2.0 ereYearEndingIsDifferentForPartnershipFirmOrAssociationOfPersonsOrLimitedLiabilityPartn different for partnership firm or association of persons or limited liability partnerships and company ershipsAndCompany DisclosureOfInformationOnDeviationFromAccountingStandardsProfitAndLossAccountAbstra in-ca Disclosure of information on deviation from accounting standards profit and loss account [Abstract] 13.0 ct in-ca DisclosureOfInformationOnDeviationFromAccountingStandardsProfitAndLossAccount Disclosure of information on deviation from accounting standards profit and loss account 1.0 in-ca DisclosureOfReasonsForDeviationFromAccountingStandardsProfitAndLossAccount Disclosure of reasons for deviation from accounting standards profit and loss account 2.0 in-ca FinancialEffectOfDeviationFromAccountingStandardsProfitAndLossAccount Financial effect of deviation from accounting standards profit and loss account 3.0 in-ca DisclosureOfContributionsMadeToPoliticalPartyOrForPoliticalPurposeAbstract Disclosure of contributions made to political party or for political purpose [Abstract] 14.0 in-ca AmountOfContributionsMadeToPoliticalPartyOrForPoliticalPurpose Amount of contributions made to political party or for political purpose 1.0 in-ca NameOfPoliticalPartyOfPersonToWhomContributionHasBeenMade Name of political party of person to whom contribution has been made 2.0 in-ca DisclosureOfContributionsMadeToNationalDefenceFundAbstract Disclosure of contributions made to national defence fund [Abstract] 15.0 in-ca AmountOfContributionsMadeToNationalDefenceFund Amount of contributions made to national defence fund 1.0 DetailsOfCostIncurredForIssuingOptionsOrSharesUnderEmployeeStockOptionOrStockPurch Detailsofcostincurredforissuingoptionsorsharesunderemployeestockoptionorstockpurchasescheme ind-as 16.0 aseSchemeAbstract [Abstract] CostIncurredByHoldingCompanyForIssuingOptionsOrSharesUnderEmployeeStockOptionOrSCost incurred byholdingcompanyfor issuingoptionsorsharesunderemployee stockoption orstock ind-as 1.0 tockPurchaseScheme purchase scheme CostReimbursedBySubsidiaryCompanyForIssuingOptionsOrSharesUnderEmployeeStockOpti Costreimbursedbysubsidiarycompanyforissuingoptionsorsharesunderemployeestockoptionorstock ind-as 2.0 onOrStockPurchaseScheme purchase scheme ind-as RevenueArisingFromExchangesOfGoodsOrServicesAbstract Revenue arising from exchanges of goods or services [Abstract] 17.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesSaleOfGoods Revenue arising from exchanges of goods or services, sale of goods 1.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesRenderingOfServices Revenue arising from exchanges of goods or services, rendering of services 2.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesConstructionContracts Revenue arising from exchanges of goods or services, construction contracts 3.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesRoyalties Income arising from exchanges of goods or services, royalties 4.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesInterest Income arising from exchanges of goods or services, interest 5.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesDividends Income arising from exchanges of goods or services, dividends 6.0 ind-as RevenueArisingFromExchangesOfGoodsOrServicesOtherRevenue Revenue arising from exchanges of goods or services, other revenue 7.0 ind-as RevenueArisingFromExchangesOfGoodsOrServices Total revenue arising from exchanges of goods or services 8.0 in-ca BreakupOfRevenueAsExportAndDomesticAbstract Breakup of revenue as export and domestic [Abstract] 18.0 ind-as RevenueFromSaleOfProductsAbstract Revenue from sale of products [Abstract] 1.0 in-ca DomesticTurnoverGoodsGrossAbstract Domestic turnover goods, gross [Abstract] 1.0 in-ca DomesticSaleManufacturedGoods Domestic sale manufactured goods 1.0373 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca DomesticSaleTradedGoods Domestic sale traded goods 2.0 in-ca DomesticTurnoverGoodsGross Total domestic turnover goods, gross 3.0 in-ca ExportTurnoverGoodsGrossAbstract Export turnover goods, gross [Abstract] 2.0 in-ca ExportSaleManufacturedGoods Export sale manufactured goods 1.0 in-ca ExportSaleTradedGoods Export sale traded goods 2.0 in-ca ExportTurnoverGoodsGross Total export turnover goods, gross 3.0 ind-as RevenueFromSaleOfProducts Total revenue from sale of products 3.0 ind-as RevenueFromSaleOfServicesAbstract Revenue from sale of services [Abstract] 2.0 in-ca DomesticRevenueServices Domestic revenue services 1.0 in-ca ExportRevenueServices Export revenue services 2.0 ind-as RevenueFromSaleOfServices Total revenue from sale of services 3.0 in-ca DetailsOfCapitalExpenditureIncurredInForeignCurrencyAbstract Details of capital expenditure incurred in foreign currency [Abstract] 19.0 in-ca CapitalExpenditureInForeignCurrency Capital expenditure in foreign currency 1.0 in-ca DisclosureOfComputationOfManagerialInformationAsPerCompaniesActAbstract Disclosure of computation of managerial information as per companies act [Abstract] 20.0 in-ca DisclosureOfComputationOfManagerialInformationAsPerCompaniesActExplanatory Disclosure of computation of managerial information as per companies act explanatory [Text Block] 1.0 in-ca DisclosureOfExpenditureOnCorporateSocialResponsibilityAbstract Disclosure of expenditure on corporate social responsibility [Abstract] 21.0 in-ca ExpenditureOnCorporateSocialResponsibilityActivitiesAsPerGuidelines Expenditure on corporate social responsibility activities as per guidelines 1.0 in-ca GrossValueOfTransactionWithRelatedParties Gross value of transaction with related parties 22.0 in-ca BadDebtsOfRelatedParties Bad debts of related parties 23.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesListOfAccountingPolicies_610100 Definition [610100] Notes - List of accounting policies prefix name label order ind-as DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory Disclosure of significant accounting policies [Text Block] ind-as DescriptionOfAccountingPolicyForBiologicalAssetsOtherThanBearerPlantsExplanatory Description of accounting policy for biological assets other than bearer plants [Text Block] 1.0 ind-as DescriptionOfAccountingPolicyForBorrowingCostsExplanatory Description of accounting policy for borrowing costs [Text Block] 2.0 ind-as DescriptionOfAccountingPolicyForBorrowingsExplanatory Description of accounting policy for borrowings [Text Block] 3.0 ind-as DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory Description of accounting policy for business combinations [Text Block] 4.0 ind-as DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory Description of accounting policy for business combinations and goodwill [Text Block] 5.0 ind-as DescriptionOfAccountingPolicyForCashFlowsExplanatory Description of accounting policy for cash flows [Text Block] 6.0 ind-as DescriptionOfAccountingPolicyForCollateralExplanatory Description of accounting policy for collateral [Text Block] 7.0 ind-as DescriptionOfAccountingPolicyForConstructionInProgressExplanatory Description of accounting policy for construction in progress [Text Block] 8.0 ind-as DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory Description of accounting policy for contingent liabilities and contingent assets [Text Block] 9.0 ind-as DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory Description of accounting policy for customer acquisition costs [Text Block] 10.0 ind-as DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory Description of accounting policy for customer loyalty programmes [Text Block] 11.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 374 DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisions ind-as Description of accounting policy for decommissioning, restoration and rehabilitation provisions [Text Block] 12.0 Explanatory DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContracts ind-as Description of accounting policy for deferred acquisition costs arising from insurance contracts [Text Block] 13.0 Explanatory ind-as DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory Description of accounting policy for deferred income tax [Text Block] 14.0 ind-as DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory Description of accounting policy for depreciation expense [Text Block] 15.0 ind-as DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory Description of accounting policy for derecognition of financial instruments [Text Block] 16.0 ind-as DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory Description of accounting policy for derivative financial instruments [Text Block] 17.0 ind-as DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory Description of accounting policy for derivative financial instruments and hedging [Text Block] 18.0 DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentsExplan ind-as Description of accounting policy for determining components of cash and cash equivalents [Text Block] 19.0 atory ind-as DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory Description of accounting policy for discontinued operations [Text Block] 20.0 ind-as DescriptionOfAccountingPolicyForDividendsExplanatory Description of accounting policy for dividends [Text Block] 21.0 ind-as DescriptionOfAccountingPolicyForEarningsPerShareExplanatory Description of accounting policy for earnings per share [Text Block] 22.0 ind-as DescriptionOfAccountingPolicyForEmissionRightsExplanatory Description of accounting policy for emission rights [Text Block] 23.0 ind-as DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory Description of accounting policy for employee benefits [Text Block] 24.0 ind-as DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory Description of accounting policy for environment related expense [Text Block] 25.0 ind-as DescriptionOfAccountingPolicyForExpensesExplanatory Description of accounting policy for expenses [Text Block] 26.0 ind-as DescriptionOfAccountingPolicyForExplorationAndEvaluationExpendituresExplanatory Description of accounting policy for exploration and evaluation expenditures [Text Block] 27.0 ind-as DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory Description of accounting policy for fair value measurement [Text Block] 28.0 ind-as DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory Description of accounting policy for fee and commission income and expense [Text Block] 29.0 ind-as DescriptionOfAccountingPolicyForFinanceCostsExplanatory Description of accounting policy for finance costs [Text Block] 30.0 ind-as DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory Description of accounting policy for finance income and costs [Text Block] 31.0 ind-as DescriptionOfAccountingPolicyForFinancialAssetsExplanatory Description of accounting policy for financial assets [Text Block] 32.0 ind-as DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory Description of accounting policy for financial guarantees [Text Block] 33.0 ind-as DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory Description of accounting policy for financial instruments [Text Block] 34.0 DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossEx ind-as Description of accounting policy for financial instruments at fair value through profit or loss [Text Block] 35.0 planatory ind-as DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory Description of accounting policy for financial liabilities [Text Block] 36.0 ind-as DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory Description of accounting policy for foreign currency translation [Text Block] 37.0 ind-as DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory Description of accounting policy for functional currency [Text Block] 38.0 ind-as DescriptionOfAccountingPolicyForGoodwillExplanatory Description of accounting policy for goodwill [Text Block] 39.0 ind-as DescriptionOfAccountingPolicyForGovernmentGrantsExplanatory Description of accounting policy for government grants [Text Block] 40.0 ind-as DescriptionOfAccountingPolicyForHedgingExplanatory Description of accounting policy for hedging [Text Block] 41.0 ind-as DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory Description of accounting policy for impairment of assets [Text Block] 42.0 ind-as DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory Description of accounting policy for impairment of financial assets [Text Block] 43.0 ind-as DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory Description of accounting policy for impairment of non-financial assets [Text Block] 44.0 ind-as DescriptionOfAccountingPolicyForIncomeTaxExplanatory Description of accounting policy for income tax [Text Block] 45.0375 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Descriptionofaccountingpolicyforinsurancecontractsandrelatedassets,liabilities,incomeandexpense ind-as DescriptionOfAccountingPolicyForInsuranceContractsExplanatory 46.0 [Text Block] ind-as DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory Description of accounting policy for intangible assets and goodwill [Text Block] 47.0 ind-as DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory Description of accounting policy for intangible assets other than goodwill [Text Block] 48.0 ind-as DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory Description of accounting policy for interest income and expense [Text Block] 49.0 ind-as DescriptionOfAccountingPolicyForInvestmentInAssociatesExplanatory Description of accounting policy for investment in associates [Text Block] 50.0 ind-as DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory Description of accounting policy for investment in associates and joint ventures [Text Block] 51.0 ind-as DescriptionOfAccountingPolicyForInvestmentsInJointVenturesExplanatory Description of accounting policy for investments in joint ventures [Text Block] 52.0 ind-as DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory Description of accounting policy for investment property [Text Block] 53.0 DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquDescriptionofaccountingpolicyforinvestmentsotherthaninvestmentsaccountedforusingequitymethod ind-as 54.0 ityMethodExplanatory [Text Block] ind-as DescriptionOfAccountingPolicyForIssuedCapitalExplanatory Description of accounting policy for issued capital [Text Block] 55.0 ind-as DescriptionOfAccountingPolicyForLeasesExplanatory Description of accounting policy for leases [Text Block] 56.0 ind-as DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory Description of accounting policy for loans and receivables [Text Block] 57.0 ind-as DescriptionOfAccountingPolicyForMeasuringInventoriesExplanatory Description of accounting policy for measuring inventories [Text Block] 58.0 ind-as DescriptionOfAccountingPolicyForMiningAssetsExplanatory Description of accounting policy for mining assets [Text Block] 59.0 ind-as DescriptionOfAccountingPolicyForMiningRightsExplanatory Description of accounting policy for mining rights [Text Block] 60.0 DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSDescriptionofaccountingpolicyfornon-currentassetsordisposalgroupsclassifiedasheldforsale[Text ind-as 61.0 aleExplanatory Block] DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSDescriptionofaccountingpolicyfornon-currentassetsordisposalgroupsclassifiedasheldforsaleand ind-as 62.0 aleAndDiscontinuedOperationsExplanatory discontinued operations [Text Block] ind-as DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory Description of accounting policy for offsetting of financial instruments [Text Block] 63.0 ind-as DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory Description of accounting policy for oil and gas assets [Text Block] 64.0 ind-as DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory Description of accounting policy for programming assets [Text Block] 65.0 ind-as DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory Description of accounting policy for property, plant and equipment [Text Block] 66.0 ind-as DescriptionOfAccountingPolicyForProvisionsExplanatory Description of accounting policy for provisions [Text Block] 67.0 ind-as DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory Description of accounting policy for reclassification of financial instruments [Text Block] 68.0 DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognit Descriptionofaccountingpolicyforrecognisinginprofitorlossdifferencebetweenfairvalue atinitial ind-as 69.0 ionAndAmountDeterminedUsingValuationTechniqueExplanatory recognition and transaction price [Text Block] ind-as DescriptionOfAccountingPolicyForRecognitionOfRevenueExplanatory Description of accounting policy for recognition of revenue [Text Block] 70.0 ind-as DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory Description of accounting policy for regulatory deferral accounts [Text Block] 71.0 ind-as DescriptionOfAccountingPolicyForReinsuranceExplanatory Description of accounting policy for reinsurance [Text Block] 72.0 ind-as DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory Description of accounting policy for repairs and maintenance [Text Block] 73.0 DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanator ind-as Description of accounting policy for repurchase and reverse repurchase agreements [Text Block] 74.0 y ind-as DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory Description of accounting policy for research and development expense [Text Block] 75.0 ind-as DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory Description of accounting policy for restricted cash and cash equivalents [Text Block] 76.0 ind-as DescriptionOfAccountingPolicyForSegmentReportingExplanatory Description of accounting policy for segment reporting [Text Block] 77.0 ind-as DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory Description of accounting policy for service concession arrangements [Text Block] 78.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 376 ind-as DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory Description of accounting policy for share-based payment transactions [Text Block] 79.0 ind-as DescriptionOfAccountingPolicyForStrippingCostsExplanatory Description of accounting policy for stripping costs [Text Block] 80.0 ind-as DescriptionOfAccountingPolicyForSubsidiariesExplanatory Description of accounting policy for subsidiaries [Text Block] 81.0 ind-as DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory Description of accounting policy for taxes other than income tax [Text Block] 82.0 ind-as DescriptionOfAccountingPolicyForTerminationBenefitsExplanatory Description of accounting policy for termination benefits [Text Block] 83.0 ind-as DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory Description of accounting policy for transactions with non-controlling interests [Text Block] 84.0 ind-as DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory Description of accounting policy for transactions with related parties [Text Block] 85.0 ind-as DescriptionOfAccountingPolicyForTreasurySharesExplanatory Description of accounting policy for treasury shares [Text Block] 86.0 ind-as DescriptionOfAccountingPolicyForWarrantsExplanatory Description of accounting policy for warrants [Text Block] 87.0 ind-as DescriptionOfAccountingPolicyForExemptionAvailedOnFirstTimeAdoption Description of accounting policy for exemption availed on first time adoption 88.0 DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatementsExpla ind-as Description of other accounting policies relevant to understanding of financial statements [Text Block] 89.0 natory http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateInformationAndStatementOfIndasCompliance_610200 Definition [610200] Notes - Corporate information and statement of IndAs compliance prefix name label order ind-as DisclosureOfCorporateInformationNotesAndOtherExplanatoryInformation Disclosure of corporate information notes and other explanatory information [Text Block] ind-as StatementOfIndAsComplianceExplanatory Statement of Ind AS compliance [Text Block] 1.0 ind-as WhetherThereIsAnyDepartureFromIndAS Whether there is any departure from Ind AS 1.0 ind-as ManagementConclusionOnFairPresentationAsConsequenceOfDeparture Management conclusion on fair presentation as consequence of departure 2.0 ind-as ExplanationOfDepartureFromIndAs Explanation of departure from Ind AS 3.0 ind-as ExplanationOfFinancialEffectOfDepartureFromIndAs Explanation of financial effect of departure from Ind AS 4.0 ExplanationOfNatureOfRequirementInIndAsAndConclusionWhyRequirementIsInConflictWit ExplanationofnatureofrequirementinIndASandconclusionwhyrequirementisinconflictwithobjective ind-as 5.0 hFairPresentation of financial statements set out in Framework ind-as ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation Explanation of adjustments that would be necessary to achieve fair presentation 6.0 ind-as DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcernExplanatory Disclosure of uncertainties of entity's ability to continue as going concern [Text Block] 7.0 ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBa ind-as Explanation of fact and basis for preparation of financial statements when not going concern basis 8.0 sis ind-as ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis Explanation of why entity not regarded as going concern 9.0 ind-as DescriptionOfReasonForUsingLongerOrShorterReportingPeriod Description of reason for using longer or shorter reporting period 10.0 ind-as DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable Description of fact that amounts presented in financial statements are not entirely comparable 11.0 ind-as WhetherThereAreReclassificationsToComparativeAmounts Whether there are reclassifications to comparative amounts 12.0 ind-as DisclosureOfReclassificationsOrChangesInPresentationExplanatory Disclosure of reclassifications or changes in presentation [Text Block] 13.0 ind-as DisclosureOfReclassificationsOrChangesInPresentationAbstract Disclosure of reclassifications or changes in presentation [Abstract] 1.0 ind-as DisclosureOfReclassificationsOrChangesInPresentationTable Disclosure of reclassifications or changes in presentation [Table] 1.0 ind-as ReclassifiedItemsAxis Reclassified items [Axis] 1.0 ind-as DisclosureOfReclassificationsOrChangesInPresentationLineItems Disclosure of reclassifications or changes in presentation [Line items] 2.0377 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfNatureOfReclassificationOrChangesInPresentation Description of nature of reclassifications or changes in presentation 1.0 ind-as AmountOfReclassificationsOrChangesInPresentation Amount of reclassifications or changes in presentation 2.0 ind-as DescriptionOfReasonForReclassificationOrChangesInPresentation Description of reason for reclassifications or changes in presentation 3.0 ind-as DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable Description of reason why reclassification of comparative amounts is impracticable 14.0 ind-as DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation Description of nature of necessary adjustments to provide comparative information 15.0 DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiDisclosureofamountstoberecoveredorsettledaftertwelvemonthsforclassesofassetsandliabilitiesthat ind-as abilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveM containamountstoberecoveredorsettledbothnomoreandmorethantwelvemonthsafterreportingdate16.0 onthsAfterReportingDateExplanatory [Text Block] DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiDisclosureofamountstoberecoveredorsettledaftertwelvemonthsforclassesofassetsandliabilitiesthat ind-as abilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveM containamountstoberecoveredorsettledbothnomoreandmorethantwelvemonthsafterreportingdate1.0 onthsAfterReportingDateAbstract [Abstract] DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiDisclosureofamountstoberecoveredorsettledaftertwelvemonthsforclassesofassetsandliabilitiesthat ind-as abilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveM containamountstoberecoveredorsettledbothnomoreandmorethantwelvemonthsafterreportingdate1.0 onthsAfterReportingDateTable [Table] ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiDisclosureofamountstoberecoveredorsettledaftertwelvemonthsforclassesofassetsandliabilitiesthat ind-as abilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveM containamountstoberecoveredorsettledbothnomoreandmorethantwelvemonthsafterreportingdate2.0 onthsAfterReportingDateLineItems [Line items] ind-as CurrentInventories Current inventories 1.0 ind-as CurrentTradeReceivables Current trade receivables 2.0 ind-as TradeAndOtherCurrentPayablesToTradeSuppliers Current trade payables 3.0 ind-as DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory Disclosure of significant accounting policies [Text Block] 17.0 ind-as ExplanationOfMeasurementBasesUsedInPreparingFinancialStatementsExplanatory Explanation of measurement bases used in preparing financial statements [Text Block] 1.0 DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatementsExpla ind-as Description of other accounting policies relevant to understanding of financial statements [Text Block] 2.0 natory ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEExplanationofmanagementjudgementsinapplyingentity'saccountingpolicieswithsignificanteffecton ind-as 3.0 ffectOnRecognisedAmounts recognised amounts ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustment ind-as Explanation of sources of estimation uncertainty with significant risk of causing material adjustment 18.0 s ind-as DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory Disclosure of assets and liabilities with significant risk of material adjustment [Text Block] 19.0 ind-as DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract Disclosure of assets and liabilities with significant risk of material adjustment [Abstract] 1.0 ind-as DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable Disclosure of assets and liabilities with significant risk of material adjustment [Table] 1.0 ind-as AssetsAndLiabilitiesAxis Assets and liabilities [Axis] 1.0 ind-as DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems Disclosure of assets and liabilities with significant risk of material adjustment [Line items] 2.0 DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancial ind-as Description of nature of assets with significant risk of material adjustments within next financial year 1.0 Year DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinan ind-as Description of nature of liabilities with significant risk of material adjustments within next financial year 2.0 cialYear ind-as AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Assets with significant risk of material adjustments within next financial year 3.0 ind-as LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear Liabilities with significant risk of material adjustments within next financial year 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 378 ind-as DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory Disclosure of objectives, policies and processes for managing capital [Text Block] 20.0 ind-as DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract Disclosure of objectives, policies and processes for managing capital [Abstract] 1.0 ind-as DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable Disclosure of objectives, policies and processes for managing capital [Table] 1.0 ind-as CapitalRequirementsAxis Capital requirements [Axis] 1.0 ind-as DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems Disclosure of objectives, policies and processes for managing capital [Line items] 2.0 ind-as QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital Qualitative information about entity's objectives, policies and processes for managing capital 1.0 ind-as SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital Summary quantitative data about what entity manages as capital 2.0 DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatDescriptionofchangesinentity'sobjectives,policiesandprocessesformanagingcapitalandwhatentity ind-as 3.0 EntityManagesAsCapital manages as capital ind-as InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements Information whether entity complied with any externally imposed capital requirements 4.0 InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequiremen ind-as Information about consequences of non-compliance with externally imposed capital requirements 5.0 ts ind-as DividendsRecognisedAsDistributionsToOwnersPerShare Dividends recognised as distributions to owners per share 21.0 DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisDividends proposed or declared before financial statements authorised for issue but not recognised as ind-as 22.0 edAsDistributionToOwners distribution to owners DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisDividends proposed or declared before financial statements authorised for issue but not recognised as ind-as 23.0 edAsDistributionToOwnersPerShare distribution to owners per share ind-as CumulativePreferenceDividendsNotRecognised Cumulative preference dividends not recognised 24.0 ind-as EquityReclassifiedIntoFinancialLiabilities Equity reclassified into financial liabilities 25.0 ind-as FinancialLiabilitiesReclassifiedIntoEquity Financial liabilities reclassified into equity 26.0 ind-as DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity Description of timing and reason of reclassification between financial liabilities and equity 27.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAccountingPoliciesChangesInAccountingEstimatesAndErrors_610300 Definition [610300] Notes - Accounting policies, changes in accounting estimates and errors prefix name label order ind-as DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory Disclosure of changes in accounting policies, accounting estimates and errors [Text Block] ind-as DescriptionOfInitialApplicationOfStandardsOrInterpretationsExplanatory Disclosure of initial application of standards or interpretations [Text Block] 1.0 ind-as WhetherInitialApplicationOfAnIndAsHasAnEffectOnTheCurrentPeriodOrAnyPriorPeriod Whether initial application of an Ind AS has an effect on the current period or any prior period 1.0 ind-as DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract Disclosure of initial application of standards or interpretations [Abstract] 2.0 ind-as DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable Disclosure of initial application of standards or interpretations [Table] 1.0 ind-as InitiallyAppliedIndASsAxis Initially applied Ind ASs [Axis] 1.0 ind-as DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems Disclosure of initial application of standards or interpretations [Line items] 2.0 ind-as TitleOfInitiallyAppliedIndAs Title of initially applied Ind AS 1.0 DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisioDescription whether change in accountingpolicyismade in accordance with transitional provisionsof ind-as 2.0 nsOfInitiallyAppliedIndAs initially applied Ind AS ind-as DescriptionOfNatureOfChangeInAccountingPolicy Description of nature of change in accounting policy 3.0 ind-as DescriptionOfTransitionalProvisionsOfInitiallyAppliedIndAs Description of transitional provisions of initially applied Ind AS 4.0 DescriptionOfTransitionalProvisionsOfInitiallyAppliedIndAsThatMightHaveEffectOnFutureP ind-as Description of transitional provisions of initially applied Ind AS that might have effect on future periods 5.0 eriods379 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfVoluntaryChangeInAccountingPolicyExplanatory Disclosure of voluntary change in accounting policy [Text Block] 2.0 ind-as WhetherThereIsAnyVoluntaryChangeInAccountingPolicy Whether there is any voluntary change in accounting policy 1.0 ind-as DisclosureOfVoluntaryChangeInAccountingPolicyAbstract Disclosure of voluntary change in accounting policy [Abstract] 2.0 ind-as DisclosureOfVoluntaryChangeInAccountingPolicyTable Disclosure of voluntary change in accounting policy [Table] 1.0 ind-as VoluntaryChangesInAccountingPolicyAxis Voluntary changes in accounting policy [Axis] 1.0 ind-as DisclosureOfVoluntaryChangeInAccountingPolicyLineItems Disclosure of voluntary change in accounting policy [Line items] 2.0 ind-as DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy Description of nature of voluntary change in accounting policy 1.0 DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevan ind-as Description of reasons why applying new accounting policy provides reliable and more relevant information 2.0 tInformation ind-as ExplanationOfNewIndAsNotApplied Explanation of new Ind AS not applied 3.0 DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsExplanat ind-as Disclosure of expected impact of initial application of new standards or interpretations [Text Block] 4.0 ory ind-as DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract Disclosure of expected impact of initial application of new standards or interpretations [Abstract] 1.0 ind-as DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable Disclosure of expected impact of initial application of new standards or interpretations [Table] 1.0 ind-as NewIndAsAxis New Ind AS [Axis] 1.0 DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItem ind-as Disclosure of expected impact of initial application of new standards or interpretations [Line items] 2.0 s ind-as TitleOfNewIndAs Title of new Ind AS 1.0 ind-as DescriptionOfNatureOfImpendingChangeInAccountingPolicy Description of nature of impending change in accounting policy 2.0 ind-as DateByWhichApplicationOfNewIndAsIsRequired Date by which application of new Ind AS is required 3.0 ind-as DateAsAtWhichEntityPlansToApplyNewIndAsInitially Date as at which entity plans to apply new Ind AS initially 4.0 ind-as DiscussionOfImpactThatInitialApplicationOfIndAsIsExpectedToHaveOnFinancialStatements Discussion of impact that initial application of new Ind AS is expected to have on financial statements 5.0 ind-as DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable Description of fact that impact of initial application of new Ind AS is not known or reasonably estimable 6.0 ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToC Explanationofreasonwhyitisimpracticabletodetermineamountsofadjustmentsrelatedtochangein ind-as 5.0 hangeInAccountingPolicy accounting policy ind-as DisclosureOfChangesInAccountingEstimatesExplanatory Disclosure of changes in accounting estimates [Text Block] 6.0 ind-as WhetherThereAreChangesInAcountingEstimatesDuringTheYear Whether there are changes in acounting estimates during the year 1.0 ind-as DisclosureOfChangesInAccountingEstimatesAbstract Disclosure of changes in accounting estimates [Abstract] 2.0 ind-as DisclosureOfChangesInAccountingEstimatesTable Disclosure of changes in accounting estimates [Table] 1.0 ind-as AccountingEstimatesAxis Accounting estimates [Axis] 1.0 ind-as DisclosureOfChangesInAccountingEstimatesLineItems Disclosure of changes in accounting estimates [Line items] 2.0 ind-as DescriptionOfNatureAndAmountOfChangeInAccountingEstimateExplanatory Description of nature of change in accounting estimate [Text Block] 1.0 ind-as IncreaseDecreaseInAccountingEstimate Increase (decrease) in accounting estimate 2.0 ind-as DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticableExplanatory Description of fact that amount of change in accounting estimate is impracticable [Text Block] 3.0 DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimateExpla ind-as Description of nature of accounting errors in prior periods [Text Block] 7.0 natory ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPri Explanationofreasonwhyitisimpracticabletodetermineamountsforcorrectionrelatedtopriorperiod ind-as 8.0 orPeriodErrors errors WhetherTheCompanyHadProvidedRequisiteDisclosuresInItsFinancialStatementsAsToHoldin Whetherthecompanyhadprovidedrequisitedisclosuresinitsfinancialstatementsastoholdingsaswellas ind-as gsAsWellAsDealingsInSpecifiedBankNotesDuringThePeriodFrom8ThNovember2016To30Th dealingsinSpecifiedBankNotesduringtheperiodfrom8thNovember,2016to30thDecember,2016[Text9.0 December2016Explanatory Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 380 WhetherTheseAreInAccordanceWithTheBooksOfAccountsMaintainedByTheCompanyExpla ind-as Whether these are in accordance with the books of accounts maintained by the company [Text Block] 10.0 natory http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterimFinancialReporting_610400 Definition [610400] Notes - Interim financial reporting prefix name label order ind-as DisclosureOfInterimFinancialReportingExplanatory Disclosure of interim financial reporting [Text Block] ind-as DescriptionOfSignificantEventsAndTransactions Description of significant events and transactions 1.0 ind-as DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements Description of cross-reference to disclosures presented outside interim financial statements 2.0 ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStaDescriptionofaccountingpoliciesandmethodsofcomputationfollowed ininterimfinancialstatements ind-as 3.0 tementsExplanatory [Text Block] ind-as ExplanationOfSeasonalityOrCyclicalityOfInterimOperations Explanation of seasonality or cyclicality of interim operations 4.0 ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashF Explanationofnatureandamountofitemsaffectingassets,liabilities,equity,netincomeorcashflowsthat ind-as 5.0 lowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence are unusual because of their nature size or incidence ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeExplanationofnatureandamountofchangesinestimatesofamountsreportedinpriorinterimperiodsor ind-as 6.0 riodsOrPriorFinancialYears prior financial years ind-as ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities Explanation of issues, repurchases and repayments of debt and equity securities 7.0 ind-as DividendsPaidOrdinaryShares Dividends paid, ordinary shares 8.0 ind-as DividendsPaidOtherShares Dividends paid, other shares 9.0 ind-as DividendsPaidOrdinarySharesPerShare Dividends paid, ordinary shares per share 10.0 ind-as DividendsPaidOtherSharesPerShare Dividends paid, other shares per share 11.0 ind-as ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected Explanation of events after interim period that have not been reflected 12.0 ind-as ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod Explanation of effect of changes in composition of entity during interim period 13.0 ind-as DescriptionOfComplianceWithIndAsIfAppliedForInterimFinancialReport Description of compliance with Ind AS if applied for interim financial report 14.0 ind-as DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod Description of nature and amount of change in estimate during final interim period 15.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEventsAfterReportingPeriod_610500 Definition [610500] Notes - Events after reporting period prefix name label order ind-as DisclosureOfEventsAfterReportingPeriodExplanatory Disclosure of events after reporting period [Text Block] ind-as ExplanationOfBodyOfApproval Explanation of body of approval 1.0 ind-as DateOfApprovalForIssueOfFinancialStatements Date of approval for issue of financial statements 2.0 ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfte ind-as Explanation of fact that entity's owners or others have power to amend financial statements after issue 3.0 rIssue ind-as DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory Disclosure of non-adjusting events after reporting period [Text Block] 4.0 ind-as WhetherThereAreNonAdjustingEventsAfterReportingPeriod Whether there are non adjusting events after reporting period 1.0 ind-as DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract Disclosure of non-adjusting events after reporting period [Abstract] 2.0381 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfNonadjustingEventsAfterReportingPeriodTable Disclosure of non-adjusting events after reporting period [Table] 1.0 ind-as NonadjustingEventsAfterReportingPeriodAxis Non-adjusting events after reporting period [Axis] 1.0 ind-as NonadjustingEventsMember Non-adjusting events after reporting period [Member] 1.0 ind-as MajorBusinessCombinationMember Major business combination [Member] 1.0 ind-as DisposalOfMajorSubsidiaryMember Disposal of major subsidiary [Member] 2.0 ind-as AnnouncementOfPlanToDiscontinueOperationMember Announcement of plan to discontinue operation [Member] 3.0 ind-as MajorPurchasesOfAssetsMember Major purchases of assets [Member] 4.0 ind-as ClassificationOfAssetsAsHeldForSaleMember Classification of assets as held for sale [Member] 5.0 ind-as OtherDisposalsOfAssetsMember Other disposals of assets [Member] 6.0 ind-as ExpropriationOfMajorAssetsByGovernmentMember Expropriation of major assets by government [Member] 7.0 ind-as DestructionOfMajorProductionPlantMember Destruction of major production plant [Member] 8.0 ind-as AnnouncingOrCommencingImplementationOfMajorRestructuringMember Announcing or commencing implementation of major restructuring [Member] 9.0 ind-as MajorOrdinaryShareTransactionsMember Major ordinary share transactions [Member] 10.0 ind-as PotentialOrdinaryShareTransactionsMember Potential ordinary share transactions [Member] 11.0 ind-as AbnormallyLargeChangesInAssetsPricesOrForeignExchangeRatesMember Abnormally large changes in Assets prices or foreign exchange rates [Member] 12.0 ind-as ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember Changes in tax rates or tax laws enacted or announced [Member] 13.0 ind-as EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember Entering into significant commitments or contingent liabilities [Member] 14.0 ind-as CommencementOfMajorLitigationMember Commencement of major litigation [Member] 15.0 ind-as DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems Disclosure of non-adjusting events after reporting period [Line items] 2.0 ind-as DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod Description of nature of non-adjusting event after reporting period 1.0 ind-as ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriodExplanatory Explanation of financial effect of non-adjusting event after reporting period [Text Block] 2.0 DividendsProposedOrDeclaredBeforeFinancialStatementsApprovalForIssueButNotRecognise Dividends proposed or declared before financial statements approval for issue but not recognised as ind-as 6.0 dAsDistributionToOwners distribution to owners http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesHyperinflationaryReporting_610600 Definition [610600] Notes - Hyperinflationary reporting prefix name label order ind-as DisclosureOfHyperinflationaryReportingExplanatory Disclosure of hyperinflationary reporting [Text Block] ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHav Explanation of fact that financial statements and correspondingfiguresfor previousperiods have been ind-as 1.0 eBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency restated for changes in general purchasing power of functional currency DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurch Descriptionofbasesoffinancialstatementsthathavebeenrestatedforchangesingeneralpurchasingpower ind-as 2.0 asingPowerOfFunctionalCurrency of functional currency ind-as IdentityOfPriceIndex Description of identity of price index 3.0 ind-as LevelOfPriceIndex Level of price index 4.0 ind-as PriceIndexMovements Price index movements 5.0 ind-as GainsLossesOnNetMonetaryPosition Gains (losses) on net monetary position 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 382 ind-as DurationOfTheHyperinflationarySituationExistingInTheEconomy Duration of the hyperinflationary situation existing in the economy 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700 Definition [610700] Notes - Business combinations prefix name label order ind-as DisclosureOfBusinessCombinationsExplanatory Disclosure of business combinations [Text Block] ind-as WhetherThereIsAnyBusinessCombination Whether there is any business combination 1.0 ind-as DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod Description of nature and financial effect of business combinations during period 2.0 DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBefore Descriptionofnatureandfinancialeffectofbusinesscombinationsafterreportingperiodbeforestatements ind-as 3.0 StatementsAuthorisedForIssue authorised for issue ind-as ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations Explanation of financial effect of adjustments related to business combinations 4.0 ind-as AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination Additional information about nature and financial effect of business combination 5.0 ind-as DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory Disclosure of detailed information about business combinations [Text Block] 6.0 ind-as DisclosureOfBusinessCombinationsAbstract Disclosure of detailed information about business combination [Abstract] 1.0 ind-as DisclosureOfBusinessCombinationsTable Disclosure of detailed information about business combination [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 ind-as DisclosureOfBusinessCombinationsLineItems Disclosure of detailed information about business combination [Line items] 2.0 ind-as NameOfAcquiree Name of acquiree 1.0 ind-as DescriptionOfAcquiree Description of acquiree 2.0 ind-as DateOfAcquisition2013 Date of acquisition 3.0 ind-as PercentageOfVotingEquityInterestsAcquired Percentage of voting equity interests acquired 4.0 ind-as DescriptionOfPrimaryReasonsForBusinessCombination Description of primary reasons for business combination 5.0 ind-as DescriptionOfHowAcquirerObtainedControlOfAcquiree Description of how acquirer obtained control of acquiree 6.0 ind-as DescriptionOfFactorsThatMakeUpGoodwillRecognised Description of factors that make up goodwill recognised 7.0 ind-as AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract Acquisition-date fair value of total consideration transferred [Abstract] 8.0 ind-as CashTransferred Cash transferred 1.0 ind-as OtherTangibleOrIntangibleAssetsTransferred Other tangible or intangible assets transferred 2.0 ind-as LiabilitiesIncurred Liabilities incurred 3.0 ind-as EquityInterestsOfAcquirer Equity interests of acquirer 4.0 ind-as NumberOfInstrumentsOrInterestsIssuedOrIssuable Number of instruments or interests issued or issuable 1.0 ind-as MethodOfDeterminingFairValueOfInstrumentsOrInterests Description of method of measuring fair value of instruments or interests 2.0 ind-as AcquisitiondateFairValueOfTotalConsiderationTransferred Total consideration transferred, acquisition-date fair value 5.0 ContingentConsiderationArrangementsAndIndemnificationAssetsRecognisedAsOfAcquisition ind-as Contingent consideration arrangements and indemnification assets recognised as of acquisition date 9.0 Date DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAss ind-as Description of arrangement for contingent consideration arrangements and indemnification assets 10.0 ets DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangemeDescription ofbasisfor determiningamount ofpayment for contingent consideration arrangementsand ind-as 11.0 ntsAndIndemnificationAssets indemnification assets383 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndI Descriptionofestimateofrangeofundiscountedoutcomesfromcontingentconsiderationarrangementsand ind-as 12.0 ndemnificationAssets indemnification assets DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConside Description of explanation of fact and reasons why range of outcomes from contingent consideration ind-as 13.0 rationArrangementsAndIndemnificationAssetsCannotBeEstimated arrangements and indemnification assets cannot be estimated ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangemen Explanation of fact that maximum amount of payment for contingent consideration arrangements and ind-as 14.0 tsAndIndemnificationAssetsIsUnlimited indemnification assets is unlimited AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitie Amountsrecognisedasofacquisitiondateforeachmajorclassofassetsacquiredandliabilitiesassumed ind-as 15.0 sAssumedAbstract [Abstract] ind-as FinancialAssetsRecognisedAsOfAcquisitionDate Financial assets recognised as of acquisition date 1.0 ind-as InventoryRecognisedAsOfAcquisitionDate Inventory recognised as of acquisition date 2.0 ind-as PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate Property, plant and equipment recognised as of acquisition date 3.0 ind-as IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate Identifiable intangible assets recognised as of acquisition date 4.0 ind-as CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate Customer-related intangible assets recognised as of acquisition date 1.0 ind-as TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate Technology-based intangible assets recognised as of acquisition date 2.0 ind-as FinancialLiabilitiesRecognisedAsOfAcquisitionDate Financial liabilities recognised as of acquisition date 5.0 ind-as ContingentLiabilitiesRecognisedAsOfAcquisitionDate Contingent liabilities recognised as of acquisition date 6.0 ind-as IdentifiableAssetsAcquiredLiabilitiesAssumed Net identifiable assets acquired (liabilities assumed) 7.0 AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAss Additionaldisclosuresforamountsrecognisedasofacquisitiondateforeachmajorclassofassetsacquired ind-as 16.0 etsAcquiredAndLiabilitiesAssumedAbstract and liabilities assumed [Abstract] ind-as NoncurrentAssetsRecognisedAsOfAcquisitionDate Non-current assets recognised as of acquisition date 1.0 ind-as CurrentAssetsRecognisedAsOfAcquisitionDate Current assets recognised as of acquisition date 2.0 ind-as NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate Non-current liabilities recognised as of acquisition date 3.0 ind-as CurrentLiabilitiesRecognisedAsOfAcquisitionDate Current liabilities recognised as of acquisition date 4.0 ind-as TradeAndOtherPayablesRecognisedAsOfAcquisitionDate Trade and other payables recognised as of acquisition date 5.0 ind-as DeferredTaxAssetsRecognisedAsOfAcquisitionDate Deferred tax assets recognised as of acquisition date 6.0 ind-as DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate Deferred tax liabilities recognised as of acquisition date 7.0 ind-as BorrowingsRecognisedAsOfAcquisitionDate Borrowings recognised as of acquisition date 8.0 ind-as DeferredIncomeRecognisedAsOfAcquisitionDate Deferred income recognised as of acquisition date 9.0 ind-as CashAndCashEquivalentsRecognisedAsOfAcquisitionDate Cash and cash equivalents recognised as of acquisition date 10.0 ind-as GoodwillExpectedDeductibleForTaxPurposes Goodwill expected to be deductible for tax purposes 17.0 ind-as GainRecognisedInBargainPurchaseTransaction Gain recognised in bargain purchase transaction 18.0 ind-as AmountOfAnyGainDirectlyRecognisedInEquity Amount of any gain directly recognised in equity 19.0 ind-as DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase Description of reasons why bargain purchase transaction resulted in gain 20.0 ind-as NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate Non-controlling interest in acquiree recognised at acquisition date 21.0 DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisiti ind-as Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date 22.0 onDate DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingI Description of valuation techniques and significant inputs used to measure non-controlling interest in ind-as 23.0 nterestInAnAcquireeMeasuredAtFairValue acquiree measured at fair value AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcq ind-as Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date 24.0 uisitionDate GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAc Gain(loss)recognisedasresultofremeasuringtofairvalueequityinterestinacquireeheldbyacquirer ind-as 25.0 quirerBeforeBusinessCombination before business combination[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 384 DescriptionOfLineItemOfStatementOfProfitAndLossInWhichGainOrLossAsResultOfRemeasu Descriptionoflineitemofstatementofprofitandlossinwhichgainorlossasresultofremeasuringtofair ind-as 26.0 ringToFairValueEquityInterestIsRecognised value equity interest is recognised ind-as RevenueOfAcquiree Revenue of acquiree since acquisition date 27.0 ind-as ProfitLossOfAcquiree Profit (loss) of acquiree since acquisition date 28.0 ind-as RevenueOfCombinedEntity Revenue of combined entity as if combination occurred at beginning of period 29.0 ind-as ProfitLossOfCombinedEntity Profit (loss) of combined entity as if combination occurred at beginning of period 30.0 DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombination Explanationoffactandexplanationofwhydisclosureofinformationon revenuesand profitor lossis ind-as 31.0 IsImpracticable impracticable ind-as DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete Description of reasons why initial accounting for business combination is incomplete 32.0 DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichIn Descriptionofassets,liabilities,equityinterestsoritemsofconsiderationforwhichinitialaccountingis ind-as 33.0 itialAccountingIsIncomplete incomplete DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForPartic Descriptionofnatureofanymeasurementperiodadjustmentsrecognisedforparticularassets,liabilities,non- ind-as 34.0 ularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration controlling interests or items of consideration MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInter Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items ind-as 35.0 estsOrItemsOfConsideration of consideration ind-as IncreaseDecreaseInContingentConsiderationAssetsLiability Increase (decrease) in contingent consideration Assets (liability) 36.0 ind-as ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration Explanation of any changes in recognised amounts of contingent consideration 37.0 ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesFExplanationofanychangesinrangeofundiscountedoutcomesandreasonsforthosechangesforcontingent ind-as 38.0 orContingentConsideration consideration DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsider ind-as Description of valuation techniques and key model inputs used to measure contingent consideration 39.0 ation Gain(loss)thatrelatestoidentifiableassetsacquiredorliabilitiesassumedinbusinesscombinationandisof GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombinati ind-as such size, nature or incidence that disclosure is relevant to understandingcombined entity's financial40.0 on statements Explanationofgainor lossthat relatesto identifiableassetsacquiredor liabilitiesassumed inbusiness ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInB ind-as combinationandisofsuchsize,natureorincidencethatdisclosureisrelevanttounderstandingcombined41.0 usinessCombination entity's financial statements ind-as DisclosureOfReconciliationOfChangesInGoodwillExplanatory Disclosure of reconciliation of changes in goodwill [Text Block] 7.0 ind-as WhetherThereIsAnyGoodwillArisingOutOfBusinessCombination Whether there is any goodwill arising out of business combination 1.0 ind-as DisclosureOfReconciliationOfChangesInGoodwillAbstract Disclosure of reconciliation of changes in goodwill [Abstract] 2.0 ind-as DisclosureOfReconciliationOfChangesInGoodwillTable Disclosure of reconciliation of changes in goodwill [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAm ind-as Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [Axis] 2.0 ountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] 2.0 ind-as DisclosureOfReconciliationOfChangesInGoodwillLineItems Disclosure of reconciliation of changes in goodwill [Line items] 2.0 ind-as NameOfAcquireeBusinessCombinations Name of acquiree 1.0 ind-as DescriptionOfAcquireeBusinessCombinations Description of acquiree 2.0 ind-as ReconciliationOfChangesInGoodwillAbstract Reconciliation of changes in goodwill [Abstract] 3.0 ind-as GoodwillBusinessCombinations Goodwill at beginning of period 1.0 ind-as ChangesInGoodwillAbstract Changes in goodwill [Abstract] 2.0 ind-as AdditionalRecognitionGoodwillBusinessCombinations Additional recognition, goodwill 1.0385 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as SubsequentRecognitionOfDeferredTaxAssetsGoodwillBusinessCombinations Subsequent recognition of deferred tax assets, goodwill 2.0 ind-as DecreaseThroughClassifiedAsHeldForSaleGoodwillBusinessCombinations Decrease through classified as held for sale, goodwill 3.0 GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsH ind-as Goodwill derecognised without having previously been included in disposal group classified as held for sale 4.0 eldForSaleBusinessCombinations ind-as ImpairmentLossRecognisedInProfitOrLossGoodwillBusinessCombinations Impairment loss recognised in profit or loss, goodwill 5.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesGoodwillBusinessCombinations Increase (decrease) through net exchange differences 6.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesGoodwillBusinessCombinations Increase (decrease) through transfers and other changes 7.0 ind-as ChangesInGoodwillBusinessCombinations Total increase (decrease) in goodwill 8.0 ind-as GoodwillBusinessCombinations Goodwill at end of period 3.0 DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfL Disclosureoftransactionsrecognisedseparatelyfromacquisitionofassetsandassumptionofliabilitiesin ind-as 8.0 iabilitiesInBusinessCombinationExplanatory business combination [Text Block] DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfL Disclosureoftransactionsrecognisedseparatelyfromacquisitionofassetsandassumptionofliabilitiesin ind-as 1.0 iabilitiesInBusinessCombinationAbstract business combination [Abstract] DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfL Disclosureoftransactionsrecognisedseparatelyfromacquisitionofassetsandassumptionofliabilitiesin ind-as 1.0 iabilitiesInBusinessCombinationTable business combination [Table] ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBuTransactions recognised separately from acquisition of assets and assumption of liabilities in business ind-as 2.0 sinessCombinationAxis combination [Axis] DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfL Disclosureoftransactionsrecognisedseparatelyfromacquisitionofassetsandassumptionofliabilitiesin ind-as 2.0 iabilitiesInBusinessCombinationLineItems business combination [Line items] ind-as NameOfAcquiree Name of acquiree 1.0 ind-as DescriptionOfAcquiree Description of acquiree 2.0 ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfDescriptionoftransactionrecognisedseparatelyfromacquisitionofassetsandassumptionofliabilitiesin ind-as 3.0 LiabilitiesInBusinessCombination business combination DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAnd Descriptionofaccountingfortransactionrecognisedseparatelyfromacquisitionofassetsandassumptionof ind-as 4.0 AssumptionOfLiabilitiesInBusinessCombination liabilities in business combination AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssu Amountsrecognised for transaction recognised separatelyfrom acquisition of assetsand assumption of ind-as 5.0 mptionOfLiabilitiesInBusinessCombination liabilities in business combination AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAsAcquisition-relatedcostsfortransactionrecognisedseparatelyfromacquisitionofassetsandassumptionof ind-as 1.0 sumptionOfLiabilitiesInBusinessCombination liabilities in business combination AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcq Acquisition-relatedcostsrecognisedasexpensefortransactionrecognised separatelyfromacquisitionof ind-as 1.0 uisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination assets and assumption of liabilities in business combination IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOf Issuecostsnotrecognisedasexpensefortransactionrecognisedseparatelyfromacquisitionofassetsand ind-as 2.0 AssetsAndAssumptionOfLiabilitiesInBusinessCombination assumption of liabilities in business combination DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecogni Descriptionoflineitemsinfinancialstatementsforamountsrecognisedfortransactionrecognisedseparately ind-as 6.0 sedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination from acquisition of assets and assumption of liabilities in business combination DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRec Descriptionoflineitemsinstatementofcomprehensiveincomeforamountsofacquisition-relatedcosts ind-as ognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinati recognisedasexpensefortransactionrecognisedseparatelyfromacquisitionofassetsandassumptionof7.0 on liabilities in business combination MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecog Method used to determine settlement amount for pre-existing relationship for transaction recognised ind-as 8.0 nisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationseparately from acquisition of assets and assumption of liabilities in business combination DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecogDescription of how issue costs not recognised as expense were recognised for transaction recognised ind-as 9.0 nisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationseparately from acquisition of assets and assumption of liabilities in business combination ind-as DisclosureOfAcquiredReceivablesExplanatory Disclosure of acquired receivables [Text Block] 9.0 ind-as WhetherThereAreAnyAcquiredReceivablesFromBusinessCombination Whether there are any acquired receivables from business combination 1.0 ind-as DisclosureOfAcquiredReceivablesAbstract Disclosure of acquired receivables [Abstract] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 386 ind-as DisclosureOfAcquiredReceivablesTable Disclosure of acquired receivables [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 ind-as ClassesOfAcquiredReceivablesAxis Classes of acquired receivables [Axis] 2.0 ind-as ClassesOfAcquiredReceivablesMember Classes of acquired receivables [Member] 1.0 ind-as LoansAcquiredInBusinessCombinationMember Loans acquired in business combination [Member] 1.0 ind-as DirectFinanceLeasesAcquiredInBusinessCombinationMember Direct finance leases acquired in business combination [Member] 2.0 ind-as OtherAcquiredReceivablesMember Other acquired receivables [Member] 3.0 ind-as OtherAcquiredReceivables1Member Other acquired receivables 1 [Member] 1.0 ind-as OtherAcquiredReceivables2Member Other acquired receivables 2 [Member] 2.0 ind-as OtherAcquiredReceivables3Member Other acquired receivables 3 [Member] 3.0 ind-as OtherAcquiredReceivables4Member Other acquired receivables 4 [Member] 4.0 ind-as OtherAcquiredReceivables5Member Other acquired receivables 5 [Member] 5.0 ind-as DisclosureOfAcquiredReceivablesLineItems Disclosure of acquired receivables [Line items] 2.0 ind-as NameOfAcquireeAcquiredReceivables Name of acquiree 1.0 ind-as DescriptionOfAcquireeAcquiredReceivables Description of acquiree 2.0 ind-as FairValueOfAcquiredReceivables Fair value of acquired receivables 3.0 ind-as GrossContractualAmountsReceivableForAcquiredReceivables Gross contractual amounts receivable for acquired receivables 4.0 BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcq Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired ind-as 5.0 uiredReceivables receivables ind-as DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory Disclosure of contingent liabilities in business combination [Text Block] 10.0 ind-as WhetherThereAreAnyContingentLiabilitiesInBusinessCombination Whether there are any contingent liabilities in business combination 1.0 ind-as DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract Disclosure of contingent liabilities in business combination [Abstract] 2.0 ind-as DisclosureOfContingentLiabilitiesInBusinessCombinationTable Disclosure of contingent liabilities in business combination [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] 2.0 ind-as ContingentLiabilitiesMember Contingent liabilities [Member] 1.0 ind-as WarrantyContingentLiabilityMember Warranty contingent liability [Member] 1.0 ind-as RestructuringContingentLiabilityMember Restructuring contingent liability [Member] 2.0 ind-as LegalProceedingsContingentLiabilityMember Legal proceedings contingent liability [Member] 3.0 ind-as OnerousContractsContingentLiabilityMember Onerous contracts contingent liability [Member] 4.0 ind-as ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember Contingent liability for decommissioning restoration and rehabilitation costs [Member] 5.0 ind-as OtherEnvironmentRelatedContingentLiabilityMember Other environment related contingent liability [Member] 6.0 ind-as TaxContingentLiabilityMember Tax contingent liability [Member] 7.0 ind-as ContingentLiabilityForGuaranteesMember Contingent liability for guarantees [Member] 8.0 ind-as ContingentLiabilitiesOfJointVentureMember Contingent liabilities of joint venture [Member] 9.0 ind-as ContingenciesRelatedToGovernmentGrantMember Contingencies related to government grant [Member] 10.0387 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ShareOfContingentLiabilitiesOfAssociatesMember Share of contingent liabilities of associates [Member] 11.0 ind-as ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember Contingent liability arising from post-employment benefit obligations [Member] 12.0 ind-as OtherContingentLiabilitiesMember Other contingent liabilities [Member] 13.0 ind-as IndemnityForGuaranteesGivenByBankMember Indemnity for guarantees given by bank [Member] 1.0 ind-as IndemnityForGuaranteesGivenByFinancialInstitutionsMember Indemnity for guarantees given by financial institutions [Member] 2.0 ind-as GuaranteeGivenForLetterOfCreditMember Guarantee given for letter of credit [Member] 3.0 ind-as GuaranteeGivenForRelatedPartiesMember Guarantee given for related parties [Member] 4.0 ind-as OtherGuaranteesGivenMember Other guarantees given [Member] 5.0 ind-as ContingentLiabilityOnBillDiscountedMember Contingent liability on bill discounted [Member] 6.0 ind-as ContingentLiabilityOnUncalledLiabilityOnPartlyPaidUpSharesMember Contingent liability on uncalled liability on partly paid-up shares [Member] 7.0 ind-as ContingentLiabilityOnDisputedTaxLiabilitiesRelatingToSalesServiceAndIncomeMember Contingent liability on disputed tax liabilities relating to sales service and income [Member] 8.0 ind-as ContingentLiabilityOnDisputedSalesTaxMember Contingent liability on disputed sales tax [Member] 9.0 ind-as ContingentLiabilityOnDisputedIncomeTaxMember Contingent liability on disputed income tax [Member] 10.0 ind-as ContingentLiabilityOnDisputedExciseDemandsMember Contingent liability on disputed excise demands [Member] 11.0 ind-as ContingentLiabilityOnDisputedCustomDemandsMember Contingent liability on disputed custom demands [Member] 12.0 ind-as ContingentLiabilityOnDisputedServiceTaxDemandsMember Contingent liability on disputed service tax demands [Member] 13.0 ind-as ContingentLiabilityOnOtherDisputedTaxLiabilitiesMember Contingent liability on other disputed tax liabilities [Member] 14.0 ind-as ContingentLiabilityOnDisputedLiabilityRelatingToEmployeesAndOtherStaffMember Contingent liability on disputed liability relating to employees and other staff [Member] 15.0 ind-as ContingentLiabilityRelatingToProvisionsUnderCompaniesActMember Contingent liability relating to provisions under companies act [Member] 16.0 ind-as ContingentLiabilityInForeignExchangeMember Contingent liability in foreign exchange [Member] 17.0 ind-as ContingentLiabilitiesInRespectOfDerivativeTransactionsMember Contingent liabilities in respect of derivative transactions [Member] 18.0 ind-as ContingentLiabilityOnLiquidatedDamagesForDelayInDeliveryOfGoodsMember Contingent liability on liquidated damages for delay in delivery of goods [Member] 19.0 ind-as ContingentLiabilityOnLeaseCommitmentsMember Contingent liability on lease commitments [Member] 20.0 ind-as ContingentLiabilityOnEnvironmentalLiabilitiesMember Contingent liability on environmental liabilities [Member] 21.0 ind-as ContingentLiabilityOnDisputedLiabilitiesPendingBeforeCourtMember Contingent liability on disputed liabilities pending before court [Member] 22.0 ind-as ContingentLiabilitiesInRespectOfTechnologyKnowHowFeesRoyaltiesMember Contingent liabilities in respect of technology know-how fees royalties [Member] 23.0 ind-as OtherContingentLiabilitiesOthersMember Other contingent liabilities, others [Member] 24.0 ind-as DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems Disclosure of contingent liabilities in business combination [Line items] 2.0 ind-as DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination Description of nature of obligation, contingent liabilities in business combination 1.0 ind-as DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination Description of expected timing of outflows, contingent liabilities in business combination 2.0 IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCo ind-as Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination 3.0 mbination DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusine Description of major assumptions made concerning future events, contingent liabilities in business ind-as 4.0 ssCombination combination ind-as ExpectedReimbursementContingentLiabilitiesInBusinessCombination Expected reimbursement, contingent liabilities in business combination 5.0 ind-as AssetsRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination Assets recognised for expected reimbursement, contingent liabilities in business combination 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 388 ind-as ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination Explanation of estimated financial effect, contingent liabilities in business combination 7.0 ind-as EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination Estimated financial effect, contingent liabilities in business combination 8.0 ind-as ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination Explanation of possibility of reimbursement, contingent liabilities in business combination 9.0 ind-as DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably Description of reasons why liability cannot be measured reliably 10.0 ind-as ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract Reconciliation of changes in contingent liabilities recognised in business combination [Abstract] 11.0 ind-as ContingentLiabilitiesRecognisedInBusinessCombination Contingent liabilities recognised in business combination at beginning of period 1.0 ind-as ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract Changes in contingent liabilities recognised in business combination [Abstract] 2.0 ind-as AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract Additional liabilities, contingent liabilities recognised in business combination [Abstract] 1.0 ind-as NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination New liabilities, contingent liabilities recognised in business combination 1.0 ind-as IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Increase in existing liabilities, contingent liabilities recognised in business combination 2.0 ind-as AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Total additional liabilities, contingent liabilities recognised in business combination 3.0 ind-as SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Settled liabilities, contingent liabilities recognised in business combination 2.0 ind-as ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination Reversed unsettled liabilities, contingent liabilities recognised in business combination 3.0 IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInB Increase through adjustments arisingfrom passage of time, contingent liabilitiesrecognised in business ind-as 4.0 usinessCombination combination IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessC ind-as Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination 5.0 ombination ind-as IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination Total increase (decrease) in contingent liabilities recognised in business combination 6.0 ind-as ContingentLiabilitiesRecognisedInBusinessCombination Contingent liabilities recognised in business combination at end of period 3.0 ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitia Explanation of which disclosures could not be made and reasonswhy theycannot be made ifinitial ind-as 11.0 lAccountingForBusinessCombinationIsIncomplete accounting for business combination is incomplete at time financial statements are authorised for issue LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesRelatedParty_610800 Definition [610800] Notes - Related party prefix name label order ind-as DisclosureOfRelatedPartyExplanatory Disclosure of related party [Text Block] ind-as NameOfParentEntity Name of parent entity 1.0 ind-as NameOfUltimateParentOfGroup Name of ultimate parent of group 2.0 ind-as NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements Name of most senior parent entity producing publicly available financial statements 3.0 ind-as ExplanationOfRelationshipsBetweenParentsAndEntity Explanation of relationships between parent and subsidiaries 4.0 ind-as KeyManagementPersonnelCompensationShorttermEmployeeBenefits Key management personnel compensation, short-term employee benefits 5.0 ind-as KeyManagementPersonnelCompensationPostemploymentBenefits Key management personnel compensation, post-employment benefits 6.0 ind-as KeyManagementPersonnelCompensationOtherLongtermBenefits Key management personnel compensation, other long-term employee benefits 7.0 ind-as KeyManagementPersonnelCompensationTerminationBenefits Key management personnel compensation, termination benefits 8.0 ind-as KeyManagementPersonnelCompensationSharebasedPayment Key management personnel compensation, share-based payment 9.0 ind-as KeyManagementPersonnelCompensation Key management personnel compensation 10.0389 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as WhetherThereAreAnyRelatedPartyTransactionsDuringYear Whether there are any related party transactions during year 11.0 ind-as DisclosureOfTransactionsBetweenRelatedPartiesExplanatory Disclosure of transactions between related parties [Text Block] 12.0 ind-as DisclosureOfTransactionsBetweenRelatedPartiesAbstract Disclosure of transactions between related parties [Abstract] 1.0 ind-as DisclosureOfTransactionsBetweenRelatedPartiesTable Disclosure of transactions between related parties [Table] 1.0 ind-as CategoriesOfRelatedPartiesAxis Categories of related parties [Axis] 1.0 ind-as RelatedPartiesMember Related parties [Member] 1.0 ind-as ParentMember Parent [Member] 1.0 ind-as JointControlOrSignificantInfluenceMember Entities with joint control or significant influence over entity [Member] 2.0 ind-as SubsidiariesMember Subsidiaries [Member] 3.0 ind-as AssociatesMember Associates [Member] 4.0 ind-as JointVenturesWhereEntityIsVenturerMember Joint ventures where entity is venturer [Member] 5.0 ind-as KeyManagementPersonnelOfEntityOrParentMember Key management personnel of entity or parent [Member] 6.0 ind-as OtherRelatedPartiesMember Other related parties [Member] 7.0 ind-as RelatedPartyAxis Related party [Axis] 2.0 ind-as DisclosureOfTransactionsBetweenRelatedPartiesLineItems Disclosure of transactions between related parties [Line items] 2.0 ind-as NameOfRelatedParty Name of related party 1.0 in-ca CountryOfIncorporationOrResidenceOfRelatedParty Country of incorporation or residence of related party 2.0 in-ca PermanentAccountNumberOfRelatedParty Permanent account number of related party 3.0 in-ca CINOfRelatedParty CIN of related party 4.0 in-ca IdentificationNumberOfForeignRelatedPartyInCountryOfIncorporationOrResidence Identification number of foreign related party in country of incorporation or residence 5.0 ind-as DescriptionOfNatureOfTransactionsWithRelatedParty Description of nature of transactions with related party 6.0 ind-as DescriptionOfNatureOfRelatedPartyRelationship Description of nature of related party relationship 7.0 ind-as RelatedPartyTransactionsAbstract Related party transactions [Abstract] 8.0 ind-as PurchasesOfGoodsRelatedPartyTransactions Purchases of goods related party transactions 1.0 ind-as RevenueFromSaleOfGoodsRelatedPartyTransactions Revenue from sale of goods related party transactions 2.0 ind-as PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions Purchases of property and other assets, related party transactions 3.0 ind-as SalesOfPropertyAndOtherAssetsRelatedPartyTransactions Sales of property and other assets, related party transactions 4.0 ind-as ServicesReceivedRelatedPartyTransactions Services received related party transactions 5.0 ind-as RevenueFromRenderingOfServicesRelatedPartyTransactions Revenue from rendering of services related party transactions 6.0 ind-as LeasesAsLessorRelatedPartyTransactions Leases as lessor related party transactions 7.0 ind-as LeasesAsLesseeRelatedPartyTransactions Leases as lessee related party transactions 8.0 ind-as TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions Transfers of research and development from entity related party transactions 9.0 ind-as TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions Transfers of research and development to entity related party transactions 10.0 ind-as TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions Transfers under license agreements from entity related party transactions 11.0 ind-as TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions Transfers under license agreements to entity related party transactions 12.0 ind-as TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions Transfers under finance agreements from entity, related party transactions 13.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 390 ind-as TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions Transfers under finance agreements to entity, related party transactions 14.0 ind-as ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions Provision of guarantees or collateral by entity related party transactions 15.0 ind-as ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions Provision of guarantees or collateral to entity related party transactions 16.0 ind-as CommitmentsMadeByEntityRelatedPartyTransactions Commitments made by entity, related party transactions 17.0 ind-as CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Commitments made on behalf of entity, related party transactions 18.0 ind-as SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions Settlement of liabilities by entity on behalf of related party, related party transactions 19.0 ind-as SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions Settlement of liabilities on behalf of entity by related party, related party transactions 20.0 ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransa ind-as Participation in defined benefit plan that shares risks between group entities, related party transactions 21.0 ctions ind-as OtherRelatedPartyTransactionsExpense Other related party transactions expense 22.0 ind-as OtherRelatedPartyTransactionsIncome Other related party transactions income 23.0 ind-as OtherRelatedPartyTransactionsContributionMade Other related party transactions contribution made 24.0 ind-as OtherRelatedPartyTransactionsContributionReceived Other related party transactions contribution received 25.0 ind-as OutstandingBalancesForRelatedPartyTransactionsAbstract Outstanding balances for related party transactions [Abstract] 9.0 ind-as AmountsPayableRelatedPartyTransactions Amounts payable related party transactions 1.0 ind-as AmountsReceivableRelatedPartyTransactions Amounts receivable related party transactions 2.0 ind-as OutstandingCommitmentsMadeByEntityRelatedPartyTransactions Outstanding commitments made by entity, related party transactions 3.0 ind-as OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions Outstanding commitments made on behalf of entity, related party transactions 4.0 ind-as ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction Explanation of terms and conditions of outstanding balances for related party transaction 5.0 ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedParty ind-as Explanation of details of guarantees given or received of outstanding balances for related party transaction 6.0 Transaction ind-as ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction Provisions for doubtful debts related to outstanding balances of related party transaction 10.0 ind-as ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction Expense recognised during period for bad and doubtful debts for related party transaction 11.0 DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesPro Disclosureofamountsincurredbyentityforprovisionofkeymanagementpersonnelservicesprovidedby ind-as 13.0 videdBySeparateManagementEntitiesExplanatory separate management entities [Text Block] DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesPro Disclosureofamountsincurredbyentityforprovisionofkeymanagementpersonnelservicesprovidedby ind-as 1.0 videdBySeparateManagementEntitiesAbstract separate management entities [Abstract] DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesPro Disclosureofamountsincurredbyentityforprovisionofkeymanagementpersonnelservicesprovidedby ind-as 1.0 videdBySeparateManagementEntitiesTable separate management entities [Table] ind-as SeparateManagementEntitiesAxis Separate management entities [Axis] 1.0 DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesPro Disclosureofamountsincurredbyentityforprovisionofkeymanagementpersonnelservicesprovidedby ind-as 2.0 videdBySeparateManagementEntitiesLineItems separate management entities [Line items] DescriptionOfTransactionByEntityForProvisionOfKeyManagementPersonnelServicesProvidedDescriptionoftransactionbyentityforprovisionofkeymanagementpersonnelservicesprovidedbyseparate ind-as 1.0 BySeparateManagementEntities management entities AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySepar Amount incurred by entity for provision of key management personnel services provided by separate ind-as 2.0 ateManagementEntity management entity DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailI Disclosurethatrelatedpartytransactionsweremadeontermsequivalenttothosethatprevailinarm'slength ind-as 14.0 nArmsLengthTransactions transactions ind-as WhetherEntityAppliesExemptionInIndAS2425 Whether entity applies exemption in Ind AS 24.25 15.0 ind-as ExplanationOfWhetherEntityAppliesExemptionInIndAs2425 Explanation of whether entity applies exemption in Ind AS 24.25 16.0 ind-as NameOfGovernmentAndNatureOfRelationshipWithGovernment Name of government and nature of relationship with government 1.0 ind-as ExplanationOfNatureAndAmountOfSignificantTransactions Explanation of nature and amount of significant transactions 2.0391 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfOtherTransactionsThatAreCollectivelySignificant Description of other transactions that are collectively significant 3.0 ind-as OtherInformationSubsidiaryDetailsAbstract Other information subsidiary details [Abstract] 17.0 in-ca WhetherCompanyIsSubsidiaryCompany Whether company is subsidiary company 1.0 in-ca SectionUnderWhichCompanyIsSubsidiary Section under which company is subsidiary 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900 Definition [610900] Notes - First time adoption prefix name label order ind-as DisclosureOfFirstTimeAdoptionExplanatory Disclosure of first-time adoption [Text Block] ind-as WhetherCompanyHasAdoptedIndAsFirstTime Whether company has adopted Ind AS first time 1.0 DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeDescriptionofnatureofmainadjustmentsthatwouldmakehistoricalsummariesorcomparativeinformation ind-as 2.0 InformationPresentedInAccordanceWithPreviousGAAPComplyWithIndAs presented in accordance with previous GAAP comply with Ind AS ind-as DisclosureOfReconciliationOfEquityFromPreviousGaapToIndAsExplanatory Disclosure of reconciliation of equity from previous GAAP to Ind AS [Text Block] 3.0 ind-as DisclosureOfReconciliationOfEquityFromPreviousGaapToIndAsAbstract Disclosure of reconciliation of equity from previous GAAP to Ind AS [Abstract] 1.0 ind-as EquityAsPerIndianGaap Equity as per Indian GAAP 1.0 ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity 2.0 ind-as EquityAsPerIndAs Equity as per Ind AS 3.0 ind-as DisclosureOfEquityIndAsAdjustmentAbstract Disclosure of equity Ind AS adjustment [Abstract] 2.0 ind-as DisclosureOfEquityIndAsAdjustmentTable Disclosure of equity Ind AS adjustment [Table] 1.0 ind-as IndAsAdjustmentForEquityAxis Ind AS adjustment for equity [Axis] 1.0 ind-as DisclosureOfEquityIndAsAdjustmentLineItems Disclosure of equity Ind AS adjustment [Line items] 2.0 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment 1.0 ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity 2.0 ind-as DisclosureOfReconciliationOfComprehensiveIncomeFromPreviousGaapToIndAsExplanatory Disclosure of reconciliation of comprehensive income from previous GAAP to Ind AS [Text Block] 4.0 ind-as DisclosureOfReconciliationOfComprehensiveIncomeFromPreviousGaapToIndAsAbstract Disclosure of reconciliation of comprehensive income from previous GAAP to Ind AS [Abstract] 1.0 ind-as ComprehensiveIncomeAsPerIndianGaap Comprehensive income as per Indian GAAP 1.0 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income 2.0 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS 3.0 ind-as DisclosureOfComprehensiveIncomeIndAsAdjustmentAbstract Disclosure of comprehensive income Ind AS adjustment [Abstract] 2.0 ind-as DisclosureOfComprehensiveIncomeIndAsAdjustmentTable Disclosure of comprehensive income Ind AS adjustment [Table] 1.0 ind-as IndAsAdjustmentForComprehensiveIncomeAxis Ind AS adjustment for comprehensive income [Axis] 1.0 ind-as DisclosureOfComprehensiveIncomeIndAsAdjustmentLineItems Disclosure of comprehensive income Ind AS adjustment [Line items] 2.0 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment 1.0 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 392 DisclosureOfReconciliationOfProfitLossForThePeriodFromPreviousGaapToIndAsExplanator ind-as Disclosure of reconciliation of profit (loss) for the period from previous GAAP to Ind AS [Text Block] 5.0 y ind-as DisclosureOfReconciliationOfProfitLossForThePeriodFromPreviousGaapToIndAsAbstract Disclosure of reconciliation of profit (loss) for the period from previous GAAP to Ind AS [Abstract] 1.0 ind-as ProfitLossForThePeriodAsPerIndianGaap Profit (loss) for the period as per Indian GAAP 1.0 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period 2.0 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS 3.0 ind-as DisclosureOfProfitLossForThePeriodIndAsAdjustmentAbstract Disclosure of profit (loss) for the period Ind AS adjustment [Abstract] 2.0 ind-as DisclosureOfProfitLossForThePeriodIndAsAdjustmentTable Disclosure of profit (loss) for the period Ind AS adjustment [Table] 1.0 ind-as IndAsAdjustmentForProfitLossForThePeriodAxis Ind AS adjustment for profit (loss) for the period [Axis] 1.0 ind-as DisclosureOfProfitLossForThePeriodIndAsAdjustmentLineItems Disclosure of profit (loss) for the period Ind AS adjustment [Line items] 2.0 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment 1.0 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period 2.0 ind-as ExplanationOfEffectOfTransitionOnReportedFinancialPosition Explanation of effect of transition on reported financial position 6.0 ind-as ExplanationOfEffectOfTransitionOnReportedFinancialPerformance Explanation of effect of transition on reported financial performance 7.0 ind-as ExplanationOfEffectOfTransitionOnReportedCashFlows Explanation of effect of transition on reported cash flows 8.0 ind-as ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented Explanation of fact that financial statements for previous periods not presented 9.0 ind-as ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter Explanation of cross-reference to interim financial statement disclosures for first-time adopter 10.0 ind-as DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory Disclosure of redesignated financial assets and liabilities [Text Block] 11.0 ind-as DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract Disclosure of redesignated financial assets and liabilities [Abstract] 1.0 ind-as DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable Disclosure of redesignated financial assets and liabilities [Table] 1.0 ind-as RedesignationAxis Redesignation [Axis] 1.0 ind-as RedesignatedMember Redesignated [Member] 1.0 ind-as PreviousGAAPMember Previous GAAP [Member] 1.0 ind-as RedesignatedAmountMember Redesignated amount [Member] 2.0 ind-as DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems Disclosure of redesignated financial assets and liabilities [Line items] 2.0 ind-as RedesignatedFinancialAssetsAtFairValueThroughProfitOrLoss Redesignated financial assets as at fair value through profit or loss 1.0 ind-as RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss Redesignated financial liability as at fair value through profit or loss 2.0 ind-as DescriptionOfRedesignatedFinancialLiabilities Description of redesignated financial liabilities 2.0 ind-as DescriptionOfRedesignatedFinancialAssets Description of redesignated financial assets 3.0 ind-as DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory Disclosure of fair values of items used as deemed cost [Text Block] 12.0 ind-as DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract Disclosure of fair values of items used as deemed cost [Abstract] 1.0 ind-as DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable Disclosure of fair values of items used as deemed cost [Table] 1.0 ind-as FairValueAsDeemedCostAxis Fair value as deemed cost [Axis] 1.0 ind-as AggregateOfFairValuesMember Aggregate of fair values [Member] 1.0 ind-as PreviousGAAPMember Previous GAAP [Member] 1.0 ind-as AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember Aggregate adjustment to carrying amounts reported under previous GAAP [Member] 2.0393 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems Disclosure of fair values of items used as deemed cost [Line items] 2.0 ind-as IntangibleAssetsFairValueUsedAsDeemedCost Intangible Assets fair value used as deemed cost 1.0 ind-as PropertyPlantAndEquipmentFairValueUsedAsDeemedCost Property, plant and equipment fair value used as deemed cost 2.0 ind-as InvestmentPropertyFairValueUsedAsDeemedCost Investment property fair value used as deemed cost 3.0 ind-as RightofuseAssetsFairValueUsedAsDeemedCost Right-of-use Assets fair value used as deemed cost 4.0 ind-as DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount 13.0 ind-as DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue Aggregate deemed cost of investments for which deemed cost is fair value 14.0 ind-as AdjustmentToCarryingAmountsReportedUnderPreviousGAAP Aggregate adjustment to carrying amounts of investments reported under previous GAAP 15.0 DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWere DescriptionoffactandbasisonwhichcarryingamountsdeterminedunderpreviousGAAPwereallocatedif ind-as 16.0 AllocatedIfEntityUsesExemptionInIndAs101D8Ab entity uses exemption in Ind AS 101.D8A(b) DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExempti DescriptionoffactandbasisonwhichcarryingamountsweredeterminedunderpreviousGAAPifentityuses ind-as 17.0 onInIndAs101D8B exemption in Ind AS 101.D8B http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesExplorationForAndEvaluationOfMineralResources_611000 Definition [611000] Notes - Exploration for and evaluation of mineral resources prefix name label order ind-as DisclosureOfExplorationAndEvaluationAssetsExplanatory Disclosure of exploration and evaluation assets [Text Block] ind-as WhetherThereAreAnyExplorationAndEvaluationActivities Whether there are any exploration and evaluation activities 1.0 ind-as DescriptionOfAccountingPolicyForExplorationAndEvaluationExpendituresExplanatory Description of accounting policy for exploration and evaluation expenditures [Text Block] 2.0 ind-as AssetsArisingFromExplorationForAndEvaluationOfMineralResources Assets arising from exploration for and evaluation of mineral resources 3.0 ind-as LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources Liabilities arising from exploration for and evaluation of mineral resources 4.0 ind-as IncomeArisingFromExplorationForAndEvaluationOfMineralResources Income arising from exploration for and evaluation of mineral resources 5.0 ind-as ExpenseArisingFromExplorationForAndEvaluationOfMineralResources Expense arising from exploration for and evaluation of mineral resources 6.0 CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperat Cash flows from (used in) exploration for and evaluation ofmineral resources, classified asoperating ind-as 7.0 ingActivities activities CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvesti Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing ind-as 8.0 ngActivities activities http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100 Definition [611100] Notes - Financial instruments prefix name label order ind-as DisclosureOfFinancialInstrumentsExplanatory Disclosure of financial instruments [Text Block] ind-as DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory Disclosure of detailed information about financial instruments [Text Block] 1.0 ind-as DisclosureOfFinancialInstrumentsAbstract Disclosure of detailed information about financial instruments [Abstract] 1.0 ind-as DisclosureOfFinancialInstrumentsTable Disclosure of detailed information about financial instruments [Table] 1.0 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 394 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0 ind-as DisclosureOfFinancialInstrumentsLineItems Disclosure of detailed information about financial instruments [Line items] 2.0 DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognit Descriptionofaccountingpolicyforrecognisinginprofitorlossdifferencebetweenfairvalue atinitial ind-as 1.0 ionAndAmountDeterminedUsingValuationTechniqueExplanatory recognition and transaction price [Text Block] ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDete Reconciliationofaggregatedifferencebetweenfairvalueatinitialrecognitionandtransactionpriceyettobe ind-as 2.0 rminedUsingValuationTechniqueYetToBeRecognisedAbstract recognised in profit or loss [Abstract] AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingVal Aggregatedifferencebetweenfairvalueatinitialrecognitionandtransactionpriceyettoberecognisedin ind-as 1.0 uationTechniqueYetToBeRecognised profit or loss at beginning of period ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedChangesinaggregatedifferencebetweenfairvalueat initialrecognition andtransaction priceyet tobe ind-as 2.0 UsingValuationTechniqueYetToBeRecognisedAbstract recognised in profit or loss [Abstract] IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRe Increase(decrease)throughnewtransactions,aggregatedifferencebetweenfairvalueatinitialrecognition ind-as 1.0 cognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised and transaction price yet to be recognised in profit or loss IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFair Increase(decrease)throughamountsrecognisedinprofitorloss,aggregatedifferencebetweenfairvalueat ind-as ValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecogni 2.0 initial recognition and transaction price yet to be recognised in profit or loss sed OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDetermOtherincreases,aggregatedifferencebetweenfairvalueatinitialrecognitionandtransactionpriceyettobe ind-as 3.0 inedUsingValuationTechniqueYetToBeRecognised recognised in profit or loss OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeter Otherdecreases,aggregatedifferencebetweenfairvalueatinitialrecognitionandtransactionpriceyettobe ind-as 4.0 minedUsingValuationTechniqueYetToBeRecognised recognised in profit or loss IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeTotalincrease(decrease)inaggregatedifferencebetweenfairvalueatinitialrecognitionandtransactionprice ind-as 5.0 terminedUsingValuationTechniqueYetToBeRecognised yet to be recognised in profit or loss AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingVal Aggregatedifferencebetweenfairvalueatinitialrecognitionandtransactionpriceyettoberecognisedin ind-as 3.0 uationTechniqueYetToBeRecognised profit or loss at end of period395 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments 3.0 ind-as DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue Description of conclusion why transaction price was not best evidence of fair value 4.0 ind-as MaximumExposureToCreditRisk Maximum exposure to credit risk 5.0 Descriptionofcollateralheldassecurityandothercreditenhancementsandtheirfinancialeffectinrespect ind-as DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements 6.0 of amount that best represents maximum exposure ind-as DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 Description of collateral held as security and other credit enhancements 7.0 InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpaired Informationaboutcollateralheldassecurityandothercreditenhancementsforcredit-impairedfinancial ind-as 8.0 FinancialAssetsExplanatory assets [Text Block] MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInInd Maximumexposuretocreditrisk,financialinstrumentstowhichimpairmentrequirementsinIndAS9are ind-as 9.0 As9AreNotApplied not applied DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffe Descriptionofcollateralheldassecurityandothercreditenhancementsandtheirfinancialeffectinrespect ind-as ctInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichI ofamountthatbestrepresentsmaximumexposure,financialinstrumentstowhichimpairmentrequirements10.0 mpairmentRequirementsInIndAs9AreNotApplied in Ind AS 9 are not applied ind-as DisclosureOfFinancialAssetsExplanatory Disclosure of financial assets [Text Block] 2.0 ind-as DisclosureOfFinancialAssetsAbstract Disclosure of financial assets [Abstract] 1.0 ind-as DisclosureOfFinancialAssetsTable Disclosure of financial assets [Table] 1.0 ind-as ClassesOfFinancialAssetsAxis Classes of financial assets [Axis] 1.0 ind-as FinancialAssetsMember Financial assets, class [Member] 1.0 ind-as FinancialAssetsAtAmortisedCostMember Financial assets at amortised cost, class [Member] 1.0 ind-as MortgagesMember Mortgages [Member] 1.0 ind-as ConsumerLoansMember Consumer loans [Member] 2.0 ind-as CorporateLoansMember Corporate loans [Member] 3.0 ind-as TradeReceivablesMember Trade receivables [Member] 4.0 ind-as OtherFinancialAssetsAtAmortisedCostClassMember Other financial assets at amortised cost class [Member] 5.0 ind-as OtherFinancialAssetsAtAmortisedCostClass1Member Other financial assets at amortised cost class 1 [Member] 1.0 ind-as OtherFinancialAssetsAtAmortisedCostClass2Member Other financial assets at amortised cost class 2 [Member] 2.0 ind-as OtherFinancialAssetsAtAmortisedCostClass3Member Other financial assets at amortised cost class 3 [Member] 3.0 ind-as OtherFinancialAssetsAtAmortisedCostClass4Member Other financial assets at amortised cost class 4 [Member] 4.0 ind-as OtherFinancialAssetsAtAmortisedCostClass5Member Other financial assets at amortised cost class 5 [Member] 5.0 ind-as OtherFinancialAssetsAtAmortisedCostClass6Member Other financial assets at amortised cost class 6 [Member] 6.0 ind-as OtherFinancialAssetsAtAmortisedCostClass7Member Other financial assets at amortised cost class 7 [Member] 7.0 ind-as OtherFinancialAssetsAtAmortisedCostClass8Member Other financial assets at amortised cost class 8 [Member] 8.0 ind-as OtherFinancialAssetsAtAmortisedCostClass9Member Other financial assets at amortised cost class 9 [Member] 9.0 ind-as OtherFinancialAssetsAtAmortisedCostClass10Member Other financial assets at amortised cost class 10 [Member] 10.0 ind-as FinancialAssetsAtFairValueMember Financial assets at fair value, class [Member] 2.0 ind-as TradingSecuritiesMember Trading securities [Member] 1.0 ind-as DerivativesMember Derivatives [Member] 2.0 ind-as OptionContractMember Option contract [Member] 1.0 ind-as FuturesContractMember Futures contract [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 396 ind-as SwapContractMember Swap contract [Member] 3.0 ind-as CurrencySwapContractMember Currency swap contract [Member] 1.0 ind-as InterestRateSwapContractMember Interest rate swap contract [Member] 2.0 ind-as ForwardContractMember Forward contract [Member] 4.0 ind-as EquityInvestmentsMember Equity investments [Member] 3.0 ind-as OtherFinancialAssetsAtFairValueClassMember Other financial assets at fair value class [Member] 4.0 ind-as OtherFinancialAssetsAtFairValueClass1Member Other financial assets at fair value class 1 [Member] 1.0 ind-as OtherFinancialAssetsAtFairValueClass2Member Other financial assets at fair value class 2 [Member] 2.0 ind-as OtherFinancialAssetsAtFairValueClass3Member Other financial assets at fair value class 3 [Member] 3.0 ind-as OtherFinancialAssetsAtFairValueClass4Member Other financial assets at fair value class 4 [Member] 4.0 ind-as OtherFinancialAssetsAtFairValueClass5Member Other financial assets at fair value class 5 [Member] 5.0 ind-as OtherFinancialAssetsAtFairValueClass6Member Other financial assets at fair value class 6 [Member] 6.0 ind-as OtherFinancialAssetsAtFairValueClass7Member Other financial assets at fair value class 7 [Member] 7.0 ind-as OtherFinancialAssetsAtFairValueClass8Member Other financial assets at fair value class 8 [Member] 8.0 ind-as OtherFinancialAssetsAtFairValueClass9Member Other financial assets at fair value class 9 [Member] 9.0 ind-as OtherFinancialAssetsAtFairValueClass10Member Other financial assets at fair value class 10 [Member] 10.0 ind-as FinancialAssetsOutsideScopeOfIndAs107Member Financial assets outside scope of Ind AS 107, class [Member] 3.0 ind-as CategoriesOfFinancialAssetsAxis Categories of financial assets [Axis] 2.0 ind-as FinancialAssetsCategoryMember Financial assets, category [Member] 1.0 ind-as FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember Financial assets at fair value through profit or loss, category [Member] 1.0 FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategory Financialassetsatfairvaluethroughprofitorloss,designateduponinitialrecognitionorsubsequently, ind-as 1.0 Member category [Member] FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMemb ind-as Financial assets at fair value through profit or loss, classified as held for trading, category [Member] 2.0 er FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategory ind-as Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [Member] 3.0 Member ind-as FinancialAssetsAtAmortisedCostCategoryMember Financial assets at amortised cost, category [Member] 2.0 ind-as FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember Financial assets at fair value through other comprehensive income, category [Member] 3.0 ind-as FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember Financial assets measured at fair value through other comprehensive income, category [Member] 1.0 InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeM ind-as Investments in equity instruments designated at fair value through other comprehensive income [Member] 2.0 ember ind-as DisclosureOfFinancialAssetsLineItems Disclosure of financial assets [Line items] 2.0 ind-as FinancialAssets Financial assets 1.0 ind-as FinancialAssetsAtFairValue Financial assets, at fair value 2.0 ind-as DescriptionOfOtherFinancialAssetsAtAmortisedCostClass Description of other financial assets at amortised cost class 3.0 ind-as DescriptionOfOtherFinancialAssetsAtFairValueClass Description of other financial assets at fair value class 4.0 ind-as DisclosureOfFinancialLiabilitiesExplanatory Disclosure of financial liabilities [Text Block] 3.0 ind-as DisclosureOfFinancialLiabilitiesAbstract Disclosure of financial liabilities [Abstract] 1.0 ind-as DisclosureOfFinancialLiabilitiesTable Disclosure of financial liabilities [Table] 1.0397 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ClassesOfFinancialLiabilitiesAxis Classes of financial liabilities [Axis] 1.0 ind-as FinancialLiabilitiesMember Financial liabilities, class [Member] 1.0 ind-as FinancialLiabilitiesAtAmortisedCostMember Financial liabilities at amortised cost, class [Member] 1.0 ind-as FinancialLiabilitiesAtFairValueMember Financial liabilities at fair value, class [Member] 2.0 ind-as FinancialLiabilitiesOutsideScopeOfINDAS107Member Financial liabilities outside scope of Ind AS 107, class [Member] 3.0 ind-as CategoriesOfFinancialLiabilitiesAxis Categories of financial liabilities [Axis] 2.0 ind-as FinancialLiabilitiesCategoryMember Financial liabilities, category [Member] 1.0 ind-as FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember Financial liabilities at fair value through profit or loss, category [Member] 1.0 FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCateg Financialliabilitiesatfairvaluethroughprofitorloss,designateduponinitialrecognitionorsubsequently, ind-as 1.0 oryMember category [Member] FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCaFinancialliabilitiesatfairvaluethroughprofitorlossthatmeetdefinitionofheldfortrading,category ind-as 2.0 tegoryMember [Member] ind-as FinancialLiabilitiesAtAmortisedCostCategoryMember Financial liabilities at amortised cost, category [Member] 2.0 ind-as DisclosureOfFinancialLiabilitiesLineItems Disclosure of financial liabilities [Line items] 2.0 ind-as FinancialLiabilities Financial liabilities 1.0 ind-as FinancialLiabilitiesAtFairValue Financial liabilities, at fair value 2.0 ind-as DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract Designated loans or receivables at fair value through profit or loss [Abstract] 4.0 ind-as MaximumExposureToCreditRiskOfLoansOrReceivables Maximum exposure to credit risk of loans or receivables 1.0 AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigate Amountbywhichloansorreceivablesrelatedcreditderivativesorsimilarinstrumentsmitigatemaximum ind-as 2.0 MaximumExposureToCreditRisk exposure to credit risk ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAsIncrease(decrease)infairvalueofloansorreceivables,attributabletochangesincreditriskoffinancial ind-as 3.0 sets assets AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOf Accumulatedincrease(decrease)infairvalueofloanorreceivable,attributabletochangesincreditriskof ind-as 4.0 FinancialAssets financial assets ind-as ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments 5.0 AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarIn Accumulatedincrease(decrease)infairvalueofloansorreceivablesrelatedcreditderivativesorsimilar ind-as 6.0 struments instruments ind-as FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract Financial assets designated as measured at fair value through profit or loss [Abstract] 5.0 ind-as MaximumExposureToCreditRiskOfFinancialAssets Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss1.0 AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaxi Amountbywhichfinancialassetsdesignatedasmeasuredatfairvaluethroughprofitorlossrelatedcredit ind-as 2.0 mumExposureToCreditRisk derivatives or similar instruments mitigate maximum exposure to credit risk Increase(decrease)infairvalueoffinancialassetsdesignatedasmeasuredatfairvaluethroughprofitorloss, ind-as ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets 3.0 attributable to changes in credit risk of financial assets AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFin Accumulatedincrease(decrease)infairvalueoffinancialassetsdesignatedasmeasuredatfairvaluethrough ind-as 4.0 ancialAssets profit or loss, attributable to changes in credit risk of financial assets Increase(decrease)infairvalueoffinancialassetsdesignatedasmeasuredatfairvaluethroughprofitorloss ind-as ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments 5.0 related credit derivatives or similar instruments AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstru Accumulatedincrease(decrease)infairvalueoffinancialassetsdesignatedasmeasuredatfairvaluethrough ind-as 6.0 ments profit or loss related credit derivatives or similar instruments ind-as DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract Designated financial liabilities at fair value through profit or loss [Abstract] 6.0 ind-as ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability 1.0 AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLAccumulatedincrease(decrease)infairvalueoffinancialliability,attributabletochangesincreditriskof ind-as 2.0 iability liability DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredT Difference between carryingamount of financial liability and amount contractually required to payat ind-as 3.0 oPayAtMaturityToHolderOfObligation maturity to holder of obligation[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 398 Transfersofcumulativegain(loss)withinequitywhenchangesinliability'screditriskarepresentedinother ind-as TransfersOfCumulativeGainLossWithinEquity 4.0 comprehensive income Descriptionofreasonsfortransfersofcumulativegain(loss)withinequitywhenchangesinliability'scredit ind-as DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity 5.0 risk are presented in other comprehensive income ind-as AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition Amount presented in other comprehensive income realised at derecognition of financial liability 6.0 MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitie Description of methods to determine amount ofchanges in fair value of financial assets and financial ind-as 7.0 sAttributableToChangesInCreditRisk liabilities attributable to changes in credit risk DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndF Descriptionofreasonsandrelevantfactorswhyamountofchangesinfairvalue offinancial assetsand ind-as 8.0 inancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent financial liabilities attributable to changes in credit risk are not faithfully represented DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysDescriptionofmethodologyormethodologiesusedtodeterminewhetherpresentingeffectsofchangesin ind-as CreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfit liability'screditriskinothercomprehensiveincomewouldcreateorenlargeaccountingmismatchinprofitor9.0 OrLoss loss DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiv ind-as Description of investments in equity instrument designated at fair value through other comprehensive income 10.0 eIncome ind-as DescriptionOfReasonForUsingPresentationAlternative Description of reason for using presentation alternative 11.0 DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairV Disclosure of fair value of investments in equity instruments designated at fair value through other ind-as 12.0 alueThroughOtherComprehensiveIncomeExplanatory comprehensive income [Text Block] DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValue Disclosure of fair value of investments in equity instruments designated at fair value through other ind-as 1.0 ThroughOtherComprehensiveIncomeAbstract comprehensive income [Abstract] DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValue Disclosure of fair value of investments in equity instruments designated at fair value through other ind-as 1.0 ThroughOtherComprehensiveIncomeTable comprehensive income [Table] InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeA ind-as Investments in equity instruments designated at fair value through other comprehensive income [Axis] 1.0 xis DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValue Disclosure of fair value of investments in equity instruments designated at fair value through other ind-as 2.0 ThroughOtherComprehensiveIncomeLineItems comprehensive income [Line items] DescriptionOfInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherCompreh Description of investments in equity instruments designated at fair value through other comprehensive ind-as 1.0 ensiveIncome income FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOthe ind-as Investments in equity instruments designated at fair value through other comprehensive income 2.0 rComprehensiveIncome DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValue Dividends recognised for investments in equity instruments designated at fair value through other ind-as 13.0 ThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod comprehensive income, held at end of reporting period DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValue Dividends recognised for investments in equity instruments designated at fair value through other ind-as 14.0 ThroughOtherComprehensiveIncomeDerecognisedDuringPeriod comprehensive income, derecognised during period ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesign Explanation of transfers of cumulative gain or loss within equityof investmentsin equityinstruments ind-as 15.0 atedAsMeasuredAtFairValueThroughOtherComprehensiveIncome designated at fair value through other comprehensive income DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueT Description of reason for disposing of investments in equity instruments designated at fair value through other ind-as 16.0 hroughOtherComprehensiveIncome comprehensive income FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehens Fairvalueofinvestmentsinequityinstrumentsdesignatedatfairvaluethroughothercomprehensiveincome ind-as 17.0 iveIncomeAtDateOfDerecognition at date of derecognition CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAt Cumulativegain(loss)ondisposalofinvestmentsinequityinstrumentsdesignatedatfairvaluethroughother ind-as 18.0 FairValueThroughOtherComprehensiveIncome comprehensive income ind-as DisclosureOfReclassificationOfFinancialAssetsExplanatory Disclosure of reclassification of financial assets [Text Block] 19.0 ind-as DisclosureOfReclassificationOfFinancialAssetsAbstract Disclosure of reclassification of financial assets [Abstract] 1.0 ind-as DisclosureOfReclassificationOfFinancialAssetsTable Disclosure of reclassification of financial assets [Table] 1.0 ind-as EventsOfReclassificationOfFinancialAssetsAxis Events of reclassification of financial assets [Axis] 1.0 ind-as DisclosureOfReclassificationOfFinancialAssetsLineItems Disclosure of reclassification of financial assets [Line items] 2.0 ind-as DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel Date of reclassification of financial assets due to change in business model 1.0 ind-as ExplanationOfChangeInBusinessModelForManagingFinancialAssets Explanation of change in business model for managing financial assets 2.0 DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialState ind-as Description of effect of changing business model for managing financial assets on financial statements 3.0 ments Reclassificationoffinancialassetsoutofmeasuredatamortisedcostintomeasuredatfairvaluethrough ind-as ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue 4.0 profit or loss399 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Reclassificationoffinancialassetsoutofmeasuredatfairvaluethroughprofitorlossintomeasuredat ind-as ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost 5.0 amortised cost ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue Reclassificationoffinancialassetsoutofmeasuredatamortisedcostintomeasuredatfairvaluethrough ind-as 6.0 ThroughOtherComprehensiveIncome other comprehensive income ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveInReclassificationoffinancialassetsoutofmeasuredatfairvaluethroughothercomprehensiveincomeinto ind-as 7.0 comeIntoMeasuredAtAmortisedCost measured at amortised cost ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveInReclassificationoffinancialassetsoutofmeasuredatfairvaluethroughothercomprehensiveincomeinto ind-as 8.0 comeIntoMeasuredAtFairValueThroughProfitOrLoss measured at fair value through profit or loss ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeas Reclassificationoffinancialassetsoutofmeasuredatfairvaluethroughprofitorlossintomeasuredatfair ind-as 9.0 uredAtFairValueThroughOtherComprehensiveIncome value through other comprehensive income Effectiveinterestratedeterminedondateofreclassificationforassetsreclassifiedoutoffairvaluethrough ind-as DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification 20.0 profit or loss category into amortised cost or fair value through other comprehensive income category Interest revenue recognised for assetsreclassified out of fair value through profit or loss categoryinto ind-as InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost 21.0 amortised cost or fair value through other comprehensive income category Fairvalueoffinancialassetsreclassifiedoutoffairvaluethroughprofitorlosscategoryintoamortisedcost ind-as FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost 22.0 or fair value through other comprehensive income category FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadN Fairvaluegain(loss)thatwouldhavebeenrecognisedinprofitorlossiffinancialassetshadnotbeen ind-as 23.0 otBeenReclassified reclassified FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncome Fairvalueoffinancialassetsreclassifiedoutoffairvaluethroughothercomprehensiveincomecategoryinto ind-as 24.0 CategoryIntoAmortisedCostCategory amortised cost category FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancial Fairvaluegain(loss)thatwouldhavebeenrecognisedinothercomprehensiveincomeiffinancialassetshad ind-as 25.0 AssetsHadNotBeenReclassified not been reclassified ind-as DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory Disclosure of offsetting of financial assets and financial liabilities [Text Block] 26.0 ind-as DisclosureOfOffsettingOfFinancialAssetsExplanatory Disclosure of offsetting of financial assets [Text Block] 1.0 ind-as DisclosureOfOffsettingOfFinancialAssetsAbstract Disclosure of offsetting of financial assets [Abstract] 1.0 ind-as DisclosureOfOffsettingOfFinancialAssetsTable Disclosure of offsetting of financial assets [Table] 1.0 ind-as TypesOfFinancialAssetsAxis Types of financial assets [Axis] 1.0 ind-as CounterpartiesAxis Counterparties [Axis] 2.0 ind-as DisclosureOfOffsettingOfFinancialAssetsLineItems Disclosure of offsetting of financial assets [Line items] 2.0 ind-as TypeOfFinancialAssets Type of financial assets 1.0 ind-as TypeOfCounterparties Type of counterparties 2.0 NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreNet financial assetssubject to offsetting, enforceable master nettingarrangementsor similar agreements ind-as 3.0 ementsAbstract [Abstract] NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreNetfinancialassetssubjecttooffsetting,enforceablemasternettingarrangementsorsimilaragreementsin ind-as 1.0 ementsInBalanceSheetAbstract balance Sheet [Abstract] GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarA ind-as Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements 1.0 greements GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMaster Grossfinancial liabilitiesset offagainst financialassetssubjectto offsetting,enforceable masternetting ind-as 2.0 NettingArrangementsOrSimilarAgreements arrangements or similar agreements NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreNetfinancialassetssubjecttooffsetting,enforceablemasternettingarrangementsorsimilaragreementsin ind-as 3.0 ementsInBalanceSheet balance Sheet AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgaiAmountssubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoffagainstfinancial ind-as 2.0 nstFinancialAssetsAbstract assets [Abstract] FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementN Financialinstrumentssubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoff ind-as 1.0 otSetOffAgainstFinancialAssets against financial assets CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreemen Cashcollateralreceivedsubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoff ind-as 2.0 tNotSetOffAgainstFinancialAssets against financial assets AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgaiTotalamountssubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoffagainst ind-as 3.0 nstFinancialAssets financial assets NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgre ind-as Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements 3.0 ements DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNett Description of rights of set-off associated with financial assets subject to enforceable master netting ind-as 2.0 ingArrangementOrSimilarAgreement arrangement or similar agreement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 400 DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMa Descriptionofmeasurementdifferencesforfinancialassetssubjecttooffsetting,enforceablemasternetting ind-as 3.0 sterNettingArrangementsOrSimilarAgreements arrangements or similar agreements DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingADisclosureofreconciliationoffinancialassetssubjecttooffsetting,enforceablemasternettingarrangements ind-as 4.0 rrangementsOrSimilarAgreementsToIndividualLineItemsInBalanceSheetExplanatory or similar agreements to individual line items in balance Sheet [Text Block] ind-as DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory Disclosure of offsetting of financial liabilities [Text Block] 5.0 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesAbstract Disclosure of offsetting of financial liabilities [Abstract] 1.0 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesTable Disclosure of offsetting of financial liabilities [Table] 1.0 ind-as TypesOfFinancialLiabilitiesAxis Types of financial liabilities [Axis] 1.0 ind-as CounterpartiesAxis Counterparties [Axis] 2.0 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesLineItems Disclosure of offsetting of financial liabilities [Line items] 2.0 ind-as TypeOfFinancialLiabilities Type of financial liabilities 1.0 ind-as TypeOfCounterparties Type of counterparties 2.0 NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilar Netfinancialliabilitiessubjecttooffsetting,enforceablemasternettingarrangementsorsimilaragreements ind-as 3.0 AgreementsAbstract [Abstract] NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilar Netfinancialliabilitiessubjecttooffsetting,enforceablemasternettingarrangementsorsimilaragreementsin ind-as 1.0 AgreementsInBalanceSheetAbstract balance Sheet [Abstract] GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimila ind-as Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements 1.0 rAgreements GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMaster Grossfinancial assetsset offagainst financialliabilitiessubjectto offsetting,enforceable masternetting ind-as 2.0 NettingArrangementsOrSimilarAgreements arrangements or similar agreements NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilar Netfinancialliabilitiessubjecttooffsetting,enforceablemasternettingarrangementsorsimilaragreementsin ind-as 3.0 AgreementsInBalanceSheet balance Sheet AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgaiAmountssubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoffagainstfinancial ind-as 2.0 nstFinancialLiabilitiesAbstract liabilities [Abstract] FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementN Financialinstrumentssubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoff ind-as 1.0 otSetOffAgainstFinancialLiabilities against financial liabilities CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement Cashcollateralpledgedsubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoff ind-as 2.0 NotSetOffAgainstFinancialLiabilities against financial liabilities AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgaiTotalamountssubjecttoenforceablemasternettingarrangementorsimilaragreementnotsetoffagainst ind-as 3.0 nstFinancialLiabilities financial liabilities NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilar ind-as Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements 3.0 Agreements DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMaster Description ofrightsofset-offassociated with financial liabilitiessubject to enforceable masternetting ind-as 6.0 NettingArrangementOrSimilarAgreement arrangement or similar agreement DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceable Description of measurement differences for financial liabilities subject to offsetting, enforceable master ind-as 7.0 MasterNettingArrangementsOrSimilarAgreements netting arrangements or similar agreements DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNetti Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting ind-as 8.0 ngArrangementsOrSimilarAgreementsToIndividualLineItemsInBalanceSheetExplanatory arrangements or similar agreements to individual line items in balance Sheet [Text Block] ind-as FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities Financial assets pledged as collateral for liabilities or contingent liabilities 27.0 DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrCon Descriptionoftermsandconditionsoffinancial assetspledged ascollateral forliabilitiesorcontingent ind-as 28.0 tingentLiabilities liabilities ind-as AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value 29.0 ind-as AssetsSoldOrRepledgedAsCollateralAtFairValue Collateral sold or repledged in absence of default by owner of collateral, at fair value 30.0 Explanationofwhetherentityhasobligationtoreturncollateralsoldorrepledgedinabsenceofdefaultby ind-as ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged 31.0 owner of collateral DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollater Description of terms and conditions associated with entity's use of collateral permitted to be sold or ind-as 32.0 al repledged in absence of default by owner of collateral ind-as DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory Description of compound financial instruments with multiple embedded derivatives 33.0401 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionT Descriptionofdetailsofdefaultsduringperiodofprincipal,interest,sinkingfund,orredemptiontermsof ind-as 34.0 ermsOfLoansPayable loans payable ind-as LoansPayableInDefault Loans payable in default 35.0 DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBe Explanationofwhetherdefaultwasremediedortermsofloanspayablewererenegotiatedbeforefinancial ind-as 36.0 foreAuthorisationForIssueOfFinancialStatements statements were authorised for issue DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDu Descriptionofdetailsofbreacheswhichpermittedlendertodemandacceleratedrepaymentduringperiodof ind-as 37.0 ringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable principal, interest, sinking fund, or redemption terms of loans payable ind-as LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment Loans payable in breach which permitted lender to demand accelerated repayment 38.0 ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWe Explanationofwhetherbreacheswhichpermittedlendertodemandacceleratedrepaymentwereremediedor ind-as reRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuth 39.0 terms of loans payable were renegotiated before financial statements were authorised for issue orisedForIssue ind-as IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract Income, expense, gains or losses of financial instruments [Abstract] 40.0 ind-as GainsLossesOnFinancialInstrumentsAbstract Gains (losses) on financial instruments [Abstract] 1.0 GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRec Gains(losses)onfinancialassetsatfairvaluethroughprofitorloss,designateduponinitialrecognitionor ind-as 1.0 ognition subsequently ind-as GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading 2.0 GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFair ind-as Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value 3.0 Value ind-as GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss Total gains (losses) on financial assets at fair value through profit or loss 4.0 GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitial Gains(losses)onfinancialliabilitiesatfairvaluethroughprofitorloss,designateduponinitialrecognitionor ind-as 5.0 Recognition subsequently GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThro Gains(losses)recognisedinothercomprehensiveincomeonfinancialliabilitiesatfairvaluethroughprofitor ind-as 1.0 ughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently loss, designated upon initial recognition or subsequently GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLos Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, ind-as 2.0 sDesignatedUponInitialRecognitionOrSubsequently designated upon initial recognition or subsequently GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrad ind-as Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading 6.0 ing ind-as GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss Total gains (losses) on financial liabilities at fair value through profit or loss 7.0 ind-as GainsLossesOnFinancialLiabilitiesAtAmortisedCost Gains (losses) on financial liabilities at amortised cost 8.0 ind-as GainsLossesOnFinancialAssetsAtAmortisedCost Gains (losses) on financial assets at amortised cost 9.0 ind-as OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments Other comprehensive income, before tax, gains (losses) from investments in equity instruments 10.0 OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherCoOthercomprehensiveincome,beforetax,financialassetsmeasuredatfairvaluethroughothercomprehensive ind-as 11.0 mprehensiveIncome income GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBef ind-as Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax 1.0 oreTax ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehe Reclassificationadjustmentsonfinancialassetsmeasuredatfairvaluethroughothercomprehensiveincome, ind-as 2.0 nsiveIncomeBeforeTax before tax InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueT Interestincomeandinterestexpenseforfinancialassetsorfinancialliabilitiesnotatfairvaluethroughprofit ind-as 2.0 hroughProfitOrLossAbstract or loss [Abstract] ind-as InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss Interest income for financial assets not at fair value through profit or loss 1.0 ind-as InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Interest expense for financial liabilities not at fair value through profit or loss 2.0 ind-as InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost Interest revenue for financial assets measured at amortised cost 3.0 InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncom ind-as Interest revenue for financial assets measured at fair value through other comprehensive income 4.0 e ind-as FeeIncomeAndExpenseAbstract Fee income and expense [Abstract] 3.0 FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughFeeincome(expense)arisingfromfinancialassetsorfinancialliabilitiesnotatfairvaluethroughprofitor ind-as 1.0 ProfitOrLoss loss[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 402 ind-as FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities Fee income (expense) arising from trust and fiduciary activities 2.0 ind-as FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost Fee income arising from financial assets not at fair value through profit or loss 3.0 ind-as FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss Fee expense arising from financial liabilities not at fair value through profit or loss 4.0 ind-as GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract Gain (loss) arising from derecognition of financial assets measured at amortised cost [Abstract] 4.0 ind-as GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Gains arising from derecognition of financial assets measured at amortised cost 1.0 ind-as LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Losses arising from derecognition of financial assets measured at amortised cost 2.0 ind-as GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Net gain (loss) arising from derecognition of financial assets measured at amortised cost 3.0 ind-as DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost Description of reason for derecognition of financial assets measured at amortised cost 4.0 ind-as DisclosureOfGeneralHedgeAccountingExplanatory Disclosure of general hedge accounting [Text Block] 41.0 DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancial ind-as Description of cross-reference to disclosures about hedge accounting presented outside financial statements 1.0 Statements ind-as DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Disclosure of risk management strategy related to hedge accounting [Text Block] 2.0 ind-as DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract Disclosure of risk management strategy related to hedge accounting [Abstract] 1.0 ind-as DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable Disclosure of risk management strategy related to hedge accounting [Table] 1.0 ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0403 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems Disclosure of risk management strategy related to hedge accounting [Line items] 2.0 ind-as ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory Explanation of risk management strategy related to hedge accounting [Text Block] 1.0 ind-as DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed Description of hedging instruments used to hedge risk exposures and how they are used 1.0 DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingI Descriptionofhowentitydetermineseconomicrelationshipbetweenhedgeditemandhedginginstrumentfor ind-as 2.0 nstrumentForPurposeOfAssessingHedgeEffectiveness purpose of assessing hedge effectiveness ind-as DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are 3.0 InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanator ind-as Information about how entity determined risk component designated as hedged item [Text Block] 2.0 y InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanat ind-as Information about how designated risk component relates to hedged item in its entirety [Text Block] 3.0 ory InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatE Information about ultimate risk management strategy in relation to hedging relationships that entity ind-as 4.0 ntityFrequentlyResets frequently resets DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndD Descriptionofhowentityreflectsitsriskmanagementstrategybyusinghedgeaccountinganddesignating ind-as 5.0 esignatingHedgingRelationshipsThatItFrequentlyResets hedging relationships that it frequently resets ind-as IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted Indication of how frequently hedging relationships are discontinued and restarted 6.0 DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIND DescriptionoffactandreasonwhyvolumeofhedgingrelationshipstowhichexemptioninIndAS107.23C ind-as 7.0 AS10723CAppliesIsUnrepresentativeOfNormalVolumes applies is unrepresentative of normal volumes ind-as NatureOfOtherRisk Nature of other risk 8.0 DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffe Disclosureofinformationabouttermsandconditionsofhedginginstrumentsandhowtheyaffectfuturecash ind-as 3.0 ctFutureCashFlowsExplanatory flows [Text Block] DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffe Disclosureofinformationabouttermsandconditionsofhedginginstrumentsandhowtheyaffectfuturecash ind-as 1.0 ctFutureCashFlowsAbstract flows [Abstract] DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffe Disclosureofinformationabouttermsandconditionsofhedginginstrumentsandhowtheyaffectfuturecash ind-as 1.0 ctFutureCashFlowsTable flows [Table] ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 404 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] 2.0 ind-as MaturityAxis Maturity [Axis] 3.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 ind-as LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember Later than fifteen years and not later than twenty years [Member] 2.0 ind-as LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember Later than twenty years and not later than twenty-five years [Member] 3.0 DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffe Disclosureofinformationabouttermsandconditionsofhedginginstrumentsandhowtheyaffectfuturecash ind-as 2.0 ctFutureCashFlowsLineItems flows [Line items]405 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as TypeOfHedgeInstruments Type of hedge instruments 1.0 ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument 2.0 ind-as AveragePriceOfHedgingInstrument Average price of hedging instrument 3.0 ind-as AverageRateOfHedgingInstrument Average rate of hedging instrument 4.0 ind-as DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship Description of sources of hedge ineffectiveness expected to affect hedging relationship 5.0 ind-as DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship Description of sources of hedge ineffectiveness that emerged in hedging relationship 6.0 ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationshi ind-as Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship 7.0 p ind-as NatureOfOtherRisk Nature of other risk 8.0 DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedTo ind-as Description of forecast transaction hedge accounting previously used but no longer expected to occur 4.0 Occur ind-as DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory Disclosure of detailed information about hedging instruments [Text Block] 5.0 ind-as DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract Disclosure of detailed information about hedging instruments [Abstract] 1.0 ind-as DisclosureOfDetailedInformationAboutHedgingInstrumentsTable Disclosure of detailed information about hedging instruments [Table] 1.0 ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 406 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] 2.0 ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as FairValueHedgesMember Fair value hedges [Member] 1.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 3.0 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] 3.0 ind-as DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems Disclosure of detailed information about hedging instruments [Line items] 2.0 ind-as TypeOfHedgeInstruments Type of hedge instruments 1.0 ind-as HedgingInstrumentAssets Hedging instrument, assets 2.0 ind-as HedgingInstrumentLiabilities Hedging instrument, liabilities 3.0 ind-as DescriptionOfLineItemInBalanceSheetThatIncludesHedgingInstrument Description of line item in balance Sheet that includes hedging instrument 4.0 GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffe ind-as Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness 5.0 ctiveness ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument 6.0 ind-as NatureOfOtherRisk Nature of other risk 7.0 ind-as DisclosureOfDetailedInformationAboutHedgedItemsExplanatory Disclosure of detailed information about hedged items [Text Block] 6.0 ind-as DisclosureOfDetailedInformationAboutHedgedItemsAbstract Disclosure of detailed information about hedged items [Abstract] 1.0 ind-as DisclosureOfDetailedInformationAboutHedgedItemsTable Disclosure of detailed information about hedged items [Table] 1.0 ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0407 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] 2.0 ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as FairValueHedgesMember Fair value hedges [Member] 1.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 3.0 ind-as HedgedItemsAxis Hedged items [Axis] 3.0 ind-as DisclosureOfDetailedInformationAboutHedgedItemsLineItems Disclosure of detailed information about hedged items [Line items] 2.0 ind-as TypeOfHedgedItems Type of hedged items 1.0 ind-as HedgedItemAssets Hedged item, assets 2.0 ind-as HedgedItemLiabilities Hedged item, liabilities 3.0 ind-as AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets 4.0 ind-as AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities 5.0 ind-as DescriptionOfLineItemInBalanceSheetThatIncludesHedgedItem Description of line item in balance Sheet that includes hedged item 6.0 GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectivene ind-as Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness 7.0 ss AccumulatedFairValueHedgeAdjustmentRemainingInBalanceSheetForHedgedItemThatCease AccumulatedfairvaluehedgeadjustmentremaininginbalanceSheetforhedgeditemthatceasedtobe ind-as 8.0 dToBeAdjustedForHedgingGainsAndLossesAssets adjusted for hedging gains and losses, assets AccumulatedFairValueHedgeAdjustmentRemainingInBalanceSheetForHedgedItemThatCease AccumulatedfairvaluehedgeadjustmentremaininginbalanceSheetforhedgeditemthatceasedtobe ind-as 9.0 dToBeAdjustedForHedgingGainsAndLossesLiabilities adjusted for hedging gains and losses, liabilities ind-as ReserveOfCashFlowHedgesContinuingHedges Reserve of cash flow hedges, continuing hedges 10.0 ind-as ReserveOfExchangeDifferencesOnTranslationContinuingHedges Reserve of exchange differences on translation, continuing hedges 11.0 ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApp ind-as Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied 12.0 lied ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccounti Reserve ofexchange differenceson translation, hedgingrelationshipsforwhich hedgeaccountingisno ind-as 13.0 ngIsNoLongerApplied longer applied ind-as NatureOfOtherRisk Nature of other risk 14.0 DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsReDisclosureofinformationaboutamountsthataffectedstatementofcomprehensiveincomeasresultofhedge ind-as 7.0 sultOfHedgeAccountingExplanatory accounting [Text Block] DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsReDisclosureofinformationaboutamountsthataffectedstatementofcomprehensiveincomeasresultofhedge ind-as 1.0 sultOfHedgeAccountingAbstract accounting [Abstract] DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsReDisclosureofinformationaboutamountsthataffectedstatementofcomprehensiveincomeasresultofhedge ind-as 1.0 sultOfHedgeAccountingTable accounting [Table] ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 408 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] 2.0 ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as FairValueHedgesMember Fair value hedges [Member] 1.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 3.0 DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsReDisclosureofinformationaboutamountsthataffectedstatementofcomprehensiveincomeasresultofhedge ind-as 2.0 sultOfHedgeAccountingLineItems accounting [Line items] ind-as GainLossOnHedgeIneffectivenessAbstract Gain (loss) on hedge ineffectiveness [Abstract] 1.0 ind-as GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss Gain (loss) on hedge ineffectiveness recognised in profit or loss 1.0 ind-as GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome Gain (loss) on hedge ineffectiveness recognised in other comprehensive income 2.0 ind-as GainLossOnHedgeIneffectiveness Total gain (loss) on hedge ineffectiveness 3.0 DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIn ind-as Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness 2.0 effectiveness ind-as GainsLossesOnCashFlowHedgesNetOfTaxFinancialInstruments Gains (losses) on cash flow hedges, net of tax 3.0 ind-as GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxFinancialInstruments Gains (losses) on hedges of net investments in foreign operations, net of tax 4.0 ind-as ReclassificationAdjustmentsOnCashFlowHedgesNetOfTaxFinancialInstruments Reclassification adjustments on cash flow hedges, net of tax 5.0 ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLo Reclassificationadjustmentsoncashflowhedgesforwhichhedgedfuturecashflowsarenolongerexpected ind-as 1.0 ngerExpectedToOccurNetOfTax to occur, net of tax409 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossN ind-as Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax 2.0 etOfTax ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTaxFinanc ind-as Reclassification adjustments on hedges of net investments in foreign operations, net of tax 6.0 ialInstruments DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdju ind-as Description of line item in statement of comprehensive income that includes reclassification adjustments 7.0 stments ind-as HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions Hedging gains (losses) for hedge of group of items with offsetting risk positions 8.0 ind-as NatureOfOtherRisk Nature of other risk 9.0 DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughP Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredatfairvaluethroughprofitorloss ind-as 8.0 rofitOrLossExplanatory [Text Block] DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughP Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredatfairvaluethroughprofitorloss ind-as 1.0 rofitOrLossAbstract [Abstract] DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughP Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredatfairvaluethroughprofitorloss ind-as 1.0 rofitOrLossTable [Table] FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUs Financialinstrumentsmeasuredatfairvaluethroughprofitorlossbecausecreditderivativeisusedtomanage ind-as 1.0 edToManageCreditRiskAxis credit risk [Axis] DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughP Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredatfairvaluethroughprofitorloss ind-as 2.0 rofitOrLossLineItems [Line items] ind-as ReconciliationOfNominalAmountOfCreditDerivativeAbstract Reconciliation of nominal amount of credit derivative [Abstract] 1.0 ind-as CreditDerivativeNominalAmount Credit derivative, nominal amount at beginning of period 1.0 ind-as ChangesInNominalAmountOfCreditDerivativeAbstract Changes in nominal amount of credit derivative [Abstract] 2.0 ind-as IncreaseDecreaseInCreditDerivativeNominalAmount Total increase (decrease) in credit derivative, nominal amount 1.0 ind-as CreditDerivativeNominalAmount Credit derivative, nominal amount at end of period 3.0 ind-as ReconciliationOfFairValueOfCreditDerivativeAbstract Reconciliation of fair value of credit derivative [Abstract] 2.0 ind-as CreditDerivativeFairValue Credit derivative, fair value at beginning of period 1.0 ind-as ChangesInFairValueOfCreditDerivativeAbstract Changes in fair value of credit derivative [Abstract] 2.0 ind-as IncreaseDecreaseInCreditDerivativeFairValue Total increase (decrease) in credit derivative, fair value 1.0 ind-as CreditDerivativeFairValue Credit derivative, fair value at end of period 3.0 GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLoss Gain(loss)ondesignationoffinancialinstrumentasmeasuredatfairvaluethroughprofitorlossbecause ind-as 3.0 BecauseCreditDerivativeIsUsedToManageCreditRisk credit derivative is used to manage credit risk FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitFairvalueoffinancialinstrumentondiscontinuationofmeasurementatfairvaluethroughprofitorloss ind-as 4.0 OrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets because credit derivative is used to manage credit risk, assets FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitFairvalueoffinancialinstrumentondiscontinuationofmeasurementatfairvaluethroughprofitorloss ind-as 5.0 OrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities because credit derivative is used to manage credit risk, liabilities NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairVNominalorprincipalamountoffinancialinstrumentondiscontinuationofmeasurementatfairvaluethrough ind-as 6.0 alueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk profit or loss because credit derivative is used to manage credit risk DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanat Disclosureofinformationaboutpossibledifferencesbetweencarryingamountandfairvalueofcontracts ind-as 42.0 ory described in Ind AS 107.29 b and Ind AS 107.29 c [Text Block] Descriptionoffactthatfairvalueinformationhasnotbeendisclosedbecausefairvalueofinstrumentscannot ind-as DescriptionOfInformationWhereFairValueDisclosuresNotRequired 1.0 be measured reliably DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCa Descriptionoffinancialinstruments,theircarryingamount,andexplanationofwhyfairvaluecannotbe ind-as 2.0 nnotBeMeasuredReliably measured reliably ind-as InformationAboutMarketForFinancialInstruments Information about market for financial instruments 3.0 ind-as InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments Information about whether and how entity intends to dispose of financial instruments 4.0 ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliably Explanationoffactthatfinancialinstrumentswhosefairvaluepreviouslycouldnotbereliablymeasuredare ind-as 5.0 MeasuredAreDerecognised derecognised[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 410 FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDere ind-as Financial instruments whose fair value previously could not be reliably measured at time of derecognition 6.0 cognition GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliably Gain(loss)recognisedonderecognitionoffinancialinstrumentswhosefairvaluepreviouslycouldnotbe ind-as 7.0 Measured reliably measured DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinan Description of cross-reference to disclosures about nature and extent of risks arising from financial ind-as 43.0 cialInstruments instruments ind-as DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory Disclosure of nature and extent of risks arising from financial instruments [Text Block] 44.0 ind-as DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract Disclosure of nature and extent of risks arising from financial instruments [Abstract] 1.0 ind-as DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable Disclosure of nature and extent of risks arising from financial instruments [Table] 1.0 ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems Disclosure of nature and extent of risks arising from financial instruments [Line items] 2.0 ind-as NatureOfOtherRisk Nature of other risk 1.0 ind-as DescriptionOfExposureToRisk Description of exposure to risk 2.0 ind-as DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk Description of objectives, policies and processes for managing risk 3.0 ind-as MethodsUsedToMeasureRisk Methods used to measure risk 4.0411 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ChangesInExposureToRisk Description of changes in exposure to risk 5.0 ind-as ChangesInObjectivesPoliciesAndProcessesForManagingRisk Description of changes in objectives, policies and processes for managing risk 6.0 ind-as ChangesInMethodsUsedToMeasureRisk Description of changes in methods used to measure risk 7.0 ind-as SummaryQuantitativeDataAboutEntitysExposureToRiskExplanatory Summary quantitative data about entity's exposure to risk [Text Block] 8.0 ind-as ConcentrationsOfRisk Description of concentrations of risk 9.0 ind-as DescriptionOfHowManagementDeterminesConcentrations Description of how management determines concentrations 1.0 ind-as DescriptionOfSharedCharacteristicForConcentration Description of shared characteristic for concentration 2.0 ind-as RiskExposureAssociatedWithInstrumentsSharingCharacteristic Risk exposure associated with instruments sharing characteristic 3.0 ind-as AdditionalInformationAboutEntityExposureToRisk Additional information about entity exposure to risk 10.0 ind-as SensitivityAnalysisForEachTypeOfMarketRiskExplanatory Sensitivity analysis for types of market risk [Text Block] 11.0 ind-as DisclosureOfCreditRiskExplanatory Disclosure of credit risk [Text Block] 45.0 DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatem ind-as Description of cross-reference to disclosures about credit risk presented outside financial statements 1.0 ents ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasu Explanationofcreditriskmanagementpracticesandhowtheyrelatetorecognitionandmeasurementof ind-as 2.0 rementOfExpectedCreditLossesExplanatory expected credit losses [Text Block] InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreased Informationonhowentitydeterminedwhethercreditriskoffinancialinstrumentshasincreasedsignificantly ind-as 1.0 SignificantlySinceInitialRecognition since initial recognition ind-as InformationAboutEntitysDefinitionsOfDefault Information about entity's definitions of default 2.0 InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollec ind-as Information on how instruments were grouped if expected credit losses were measured on collective basis 3.0 tiveBasis ind-as InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets Information on how entity determined that financial assets are credit-impaired financial assets 4.0 ind-as InformationOnEntitysWriteoffPolicy Information on entity's write-off policy 5.0 InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssets Informationonhowrequirementsformodificationofcontractualcashflowsoffinancialassetshavebeen ind-as 6.0 HaveBeenApplied applied ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequire Explanationofinputs,assumptionsandestimationtechniquesusedtoapplyimpairmentrequirements[Text ind-as 3.0 mentsExplanatory Block] DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12mo Descriptionofbasisofinputsandassumptionsandestimationtechniquesusedtomeasure12-monthand ind-as 1.0 nthAndLifetimeExpectedCreditLosses lifetime expected credit losses DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWh Descriptionofbasisofinputsandassumptionsandestimationtechniquesusedtodeterminewhethercredit ind-as 2.0 etherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition risk of financial instruments have increased significantly since initial recognition DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWh Description of basis of inputs and assumptions and estimation techniques used to determine whether financial ind-as 3.0 etherFinancialAssetIsCreditImpairedFinancialAsset asset is credit-impaired financial asset DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExp Descriptionofhowforward-lookinginformationhasbeenincorporatedintodeterminationofexpectedcredit ind-as 4.0 ectedCreditLosses losses DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingDescriptionofchangesinestimationtechniquesorsignificantassumptionsmadewhenapplyingimpairment ind-as 5.0 ImpairmentRequirementsAndReasonsForThoseChanges requirements and reasons for those changes DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCaDisclosure ofreconciliation ofchangesin lossallowance and explanation ofchangesin grosscarrying ind-as 4.0 rryingAmountForFinancialInstrumentsExplanatory amount for financial instruments [Text Block] DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCaDisclosure ofreconciliation ofchangesin lossallowance and explanation ofchangesin grosscarrying ind-as 1.0 rryingAmountForFinancialInstrumentsAbstract amount for financial instruments [Abstract] DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCaDisclosure ofreconciliation ofchangesin lossallowance and explanation ofchangesin grosscarrying ind-as 1.0 rryingAmountForFinancialInstrumentsTable amount for financial instruments [Table] ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 1.0 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 412 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0 ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] 2.0 ind-as TypeOfMeasurementOfExpectedCreditLossesMember Type of measurement of expected credit losses [Member] 1.0 ind-as TwelvemonthExpectedCreditLossesMember 12-month expected credit losses [Member] 1.0 ind-as LifetimeExpectedCreditLossesMember Lifetime expected credit losses [Member] 2.0 ind-as MethodOfAssessmentOfExpectedCreditLossesAxis Method of assessment of expected credit losses [Axis] 3.0 ind-as MethodOfAssessmentOfExpectedCreditLossesMember Method of assessment of expected credit losses [Member] 1.0 ind-as ExpectedCreditLossesIndividuallyAssessedMember Expected credit losses individually assessed [Member] 1.0 ind-as ExpectedCreditLossesCollectivelyAssessedMember Expected credit losses collectively assessed [Member] 2.0 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] 4.0 ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member] 1.0 ind-as FinancialInstrumentsNotCreditimpairedMember Financial instruments not credit-impaired [Member] 1.0 ind-as FinancialInstrumentsCreditimpairedMember Financial instruments credit-impaired [Member] 2.0 ind-as FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember Financial instruments purchased or originated credit-impaired [Member] 1.0 ind-as FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember Financial instruments credit-impaired after purchase or origination [Member] 2.0 CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAm ind-as Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [Axis] 5.0 ountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0413 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AccumulatedImpairmentMember Accumulated impairment [Member] 2.0 DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCaDisclosure ofreconciliation ofchangesin lossallowance and explanation ofchangesin grosscarrying ind-as 2.0 rryingAmountForFinancialInstrumentsLineItems amount for financial instruments [Line items] ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments 1.0 ind-as FinancialAssets Financial assets at beginning of period 2.0 ind-as IncreaseDecreaseInFinancialAssetsAbstract Increase (decrease) in financial assets [Abstract] 3.0 ind-as IncreaseDecreaseThroughTransfersFinancialAssets Increase (decrease) through transfers, financial assets 1.0 ind-as DecreaseThroughDerecognitionFinancialAssets Decrease through derecognition, financial assets 2.0 ind-as IncreaseThroughOriginationOrPurchaseFinancialAssets Increase through origination or purchase, financial assets 3.0 ind-as DecreaseThroughWriteoffFinancialAssets Decrease through write-off, financial assets 4.0 ind-as IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets Increase (decrease) through changes in models or risk parameters, financial assets 5.0 ind-as IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets Increase (decrease) through modification of contractual cash flows, financial assets 6.0 ind-as IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract Increase (decrease) through foreign exchange and other movements, financial assets [Abstract] 7.0 ind-as IncreaseDecreaseThroughForeignExchangeFinancialAssets Increase (decrease) through foreign exchange, financial assets 1.0 ind-as IncreaseDecreaseThroughOtherMovementsFinancialAssets Increase (decrease) through other movements, financial assets 2.0 ind-as IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets Total increase (decrease) through foreign exchange and other movements, financial assets 3.0 ind-as IncreaseDecreaseInFinancialAssets Total increase (decrease) in financial assets 8.0 ind-as FinancialAssets Financial assets at end of period 4.0 ind-as ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Exposure to credit risk on loan commitments and financial guarantee contracts at beginning of period 5.0 IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContr Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts ind-as 6.0 actsAbstract [Abstract] IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancial Increase(decrease)throughtransfers,exposuretocreditriskonloancommitmentsandfinancialguarantee ind-as 1.0 GuaranteeContracts contracts DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGu Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee ind-as 2.0 aranteeContracts contracts IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFina Increase through origination or purchase, exposure to credit risk on loan commitments and financial ind-as 3.0 ncialGuaranteeContracts guarantee contracts IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoan Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan ind-as 4.0 CommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoa Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan ind-as 5.0 nCommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLo Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan ind-as 6.0 anCommitmentsAndFinancialGuaranteeContractsAbstract commitments and financial guarantee contracts [Abstract] IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndF Increase(decrease)throughforeignexchange,exposuretocreditriskonloancommitmentsandfinancial ind-as 1.0 inancialGuaranteeContracts guarantee contracts IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndF Increase(decrease)throughothermovements,exposuretocreditriskonloancommitmentsandfinancial ind-as 2.0 inancialGuaranteeContracts guarantee contracts IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLo Totalincrease(decrease)throughforeignexchangeandothermovements,exposuretocreditriskonloan ind-as 3.0 anCommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContr ind-as Total increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts 7.0 acts ind-as ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts Exposure to credit risk on loan commitments and financial guarantee contracts at end of period 7.0 UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimp Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired ind-as 8.0 airedFinancialAssetsInitiallyRecognised financial assets initially recognised ind-as ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments Explanation of reasons for changes in loss allowance for financial instruments 9.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 414 ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContri Explanationofhowsignificantchangesingrosscarryingamountoffinancialinstrumentscontributedto ind-as 10.0 butedToChangesInLossAllowance changes in loss allowance FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowaFinancialassetswithcontractualcashflowsmodifiedduringreportingperiodwhilelossallowancemeasured ind-as 5.0 nceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification at lifetime expected credit losses, amortised cost before modification FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowaFinancialassetswithcontractualcashflowsmodifiedduringreportingperiodwhilelossallowancemeasured ind-as 6.0 nceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss at lifetime expected credit losses, modification gain (loss) FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetim Financialassetswithmodifiedcontractualcashflowswhilelossallowancemeasuredatlifetimeexpected ind-as eExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12month creditlossesforwhichlossallowancechangedduringreportingperiodto12-monthexpectedcreditlosses,7.0 ExpectedCreditLossesGrossCarryingAmount gross carrying amount FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityCon Financialassetswrittenoffduringreportingperiodand stillsubject toenforcement activity,contractual ind-as 8.0 tractualAmountOutstanding amount outstanding InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCoulInformationaboutgroupsorportfoliosoffinancialinstrumentswithparticularfeaturesthatcouldaffectlarge ind-as 9.0 dAffectLargePortionOfThatGroup portion of that group ind-as DisclosureOfCreditRiskExposureExplanatory Disclosure of credit risk exposure [Text Block] 10.0 ind-as DisclosureOfCreditRiskExposureAbstract Disclosure of credit risk exposure [Abstract] 1.0 ind-as DisclosureOfCreditRiskExposureTable Disclosure of credit risk exposure [Table] 1.0 ind-as CreditGradesAxis Credit grades [Axis] 1.0 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 2.0 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0415 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] 3.0 ind-as TypeOfMeasurementOfExpectedCreditLossesMember Type of measurement of expected credit losses [Member] 1.0 ind-as TwelvemonthExpectedCreditLossesMember 12-month expected credit losses [Member] 1.0 ind-as LifetimeExpectedCreditLossesMember Lifetime expected credit losses [Member] 2.0 ind-as MethodOfAssessmentOfExpectedCreditLossesAxis Method of assessment of expected credit losses [Axis] 4.0 ind-as MethodOfAssessmentOfExpectedCreditLossesMember Method of assessment of expected credit losses [Member] 1.0 ind-as ExpectedCreditLossesIndividuallyAssessedMember Expected credit losses individually assessed [Member] 1.0 ind-as ExpectedCreditLossesCollectivelyAssessedMember Expected credit losses collectively assessed [Member] 2.0 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] 5.0 ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member] 1.0 ind-as FinancialInstrumentsNotCreditimpairedMember Financial instruments not credit-impaired [Member] 1.0 ind-as FinancialInstrumentsCreditimpairedMember Financial instruments credit-impaired [Member] 2.0 ind-as FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember Financial instruments purchased or originated credit-impaired [Member] 1.0 ind-as FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember Financial instruments credit-impaired after purchase or origination [Member] 2.0 CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAm ind-as Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [Axis] 6.0 ountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as 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NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 ind-as LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember Later than fifteen years and not later than twenty years [Member] 2.0 ind-as LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember Later than twenty years and not later than twenty-five years [Member] 3.0423 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis Continuing involvement in derecognised financial assets by type of instrument [Axis] 2.0 ind-as TypesOfInstrumentMember Types of instrument [Member] 1.0 ind-as WrittenPutOptionsMember Written put options [Member] 1.0 ind-as PurchasedCallOptionsMember Purchased call options [Member] 2.0 ind-as GuaranteesMember Guarantees [Member] 3.0 ind-as ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis Continuing involvement in derecognised financial assets by type of transfer [Axis] 3.0 ind-as TypesOfTransferMember Types of transfer [Member] 1.0 ind-as SecuritiesLendingMember Securities lending [Member] 1.0 ind-as FactoringOfReceivablesMember Factoring of receivables [Member] 2.0 ind-as SecuritisationsMember Securitisations [Member] 3.0 DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFina Disclosureofmaturityanalysisofundiscountedcashoutflowstorepurchasederecognisedfinancialassetsor ind-as 2.0 ncialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems amounts payable to transferee in respect of transferred assets [Line items] ind-as UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets Undiscounted cash outflow required to repurchase derecognised financial assets 1.0 ind-as AmountsPayableToTransfereeInRespectOfTransferredAssets Other amounts payable to transferee in respect of transferred assets 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200 Definition [611200] Notes - Fair value measurement prefix name label order ind-as DisclosureOfFairValueMeasurementExplanatory Disclosure of fair value measurement [Text Block] ind-as DisclosureOfFairValueMeasurementOfAssetsExplanatory Disclosure of fair value measurement of assets [Text Block] 1.0 ind-as WhetherAssetsHaveBeenMeasuredAtFairValue Whether assets have been measured at fair value 1.0 ind-as DisclosureOfFairValueMeasurementOfAssetsAbstract Disclosure of fair value measurement of assets [Abstract] 2.0 ind-as DisclosureOfFairValueMeasurementOfAssetsTable Disclosure of fair value measurement of assets [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 ind-as NotMeasuredAtFairValueInBalanceSheetButForWhichFairValueIsDisclosedMember Not measured at fair value in balance Sheet but for which fair value is disclosed [Member] 2.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 2.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as TradingEquitySecuritiesMember Trading equity securities [Member] 1.0 ind-as OtherEquitySecuritiesMember Other equity securities [Member] 2.0 ind-as DebtSecuritiesMember Debt securities [Member] 3.0 ind-as HedgeFundInvestmentsMember Hedge fund investments [Member] 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 424 ind-as DerivativesMember Derivatives [Member] 5.0 ind-as InvestmentPropertyMember Investment property [Member] 6.0 ind-as NoncurrentAssetsHeldForSaleMember Non-current assets held for sale [Member] 7.0 ind-as OtherAssetsMember Other assets [Member] 8.0 ind-as OtherAssets1Member Other assets 1 [Member] 1.0 ind-as OtherAssets2Member Other assets 2 [Member] 2.0 ind-as OtherAssets3Member Other assets 3 [Member] 3.0 ind-as OtherAssets4Member Other assets 4 [Member] 4.0 ind-as OtherAssets5Member Other assets 5 [Member] 5.0 ind-as OtherAssets6Member Other assets 6 [Member] 6.0 ind-as OtherAssets7Member Other assets 7 [Member] 7.0 ind-as OtherAssets8Member Other assets 8 [Member] 8.0 ind-as OtherAssets9Member Other assets 9 [Member] 9.0 ind-as OtherAssets10Member Other assets 10 [Member] 10.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 2.0 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] 3.0 ind-as DisclosureOfFairValueMeasurementOfAssetsLineItems Disclosure of fair value measurement of assets [Line items] 2.0 ind-as AssetsFairValue Assets 1.0 ind-as NatureOfOtherAssets Nature of other assets 2.0 ind-as DescriptionOfReasonsForFairValueMeasurementAssets Description of reasons for fair value measurement, assets 3.0 ind-as TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period 4.0 ind-as DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets 5.0 ind-as TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period 6.0 ind-as DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets 7.0 DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurr ind-as Description of policy for determining when transfers between levels are deemed to have occurred, assets 8.0 edAssets ind-as DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets Description of valuation techniques used in fair value measurement, assets 9.0 ind-as DescriptionOfInputsUsedInFairValueMeasurementAssets Description of inputs used in fair value measurement, assets 10.0 ind-as DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets Description of change in valuation technique used in fair value measurement, assets 11.0 ind-as DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets Description of reasons for change in valuation technique used in fair value measurement, assets 12.0 ind-as ReconciliationOfChangesInFairValueMeasurementAssetsAbstract Reconciliation of changes in fair value measurement, assets [Abstract] 13.0 ind-as AssetsFairValue Assets at beginning of period 1.0425 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ChangesInFairValueMeasurementAssetsAbstract Changes in fair value measurement, assets [Abstract] 2.0 ind-as GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets Gains (losses) recognised in profit or loss, fair value measurement, assets 1.0 ind-as GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets Gains (losses) recognised in other comprehensive income, fair value measurement, assets 2.0 ind-as PurchasesFairValueMeasurementAssets Purchases, fair value measurement, assets 3.0 ind-as SalesFairValueMeasurementAssets Sales, fair value measurement, assets 4.0 ind-as IssuesFairValueMeasurementAssets Issues, fair value measurement, assets 5.0 ind-as SettlementsFairValueMeasurementAssets Settlements, fair value measurement, assets 6.0 ind-as TransfersIntoLevel3OfFairValueHierarchyAssets Transfers into Level 3 of fair value hierarchy, assets 7.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyAssets Transfers out of Level 3 of fair value hierarchy, assets 8.0 ind-as IncreaseDecreaseInFairValueMeasurementAssets Total increase (decrease) in fair value measurement, assets 9.0 ind-as AssetsFairValue Assets at end of period 3.0 DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurem ind-as Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets 14.0 entAssets DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFair Descriptionofline itemsin othercomprehensive incomewhere gains(losses) arerecognised, fairvalue ind-as 15.0 ValueMeasurementAssets measurement, assets ind-as DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets Description of reasons for transfers into Level 3 of fair value hierarchy, assets 16.0 ind-as DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets Description of reasons for transfers out of Level 3 of fair value hierarchy, assets 17.0 GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAGains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at ind-as 18.0 ssetsHeldAtEndOfPeriodFairValueMeasurement end of period, fair value measurement DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealised Descriptionoflineitemsinprofitorlosswheregains(losses)attributabletochangeinunrealisedgainsor ind-as 19.0 GainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement losses for assets held at end of period are recognised, fair value measurement ind-as DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets Description of valuation processes used in fair value measurement, assets 20.0 ind-as DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets Description of sensitivity of fair value measurement to changes in unobservable inputs, assets 21.0 DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOr Descriptionofinterrelationshipsbetweenunobservableinputsandofhowtheymightmagnifyormitigate ind-as 22.0 MitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets effect of changes in unobservable inputs on fair value measurement, assets DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibl Descriptionoffactthatchangingoneormoreunobservableinputstoreflectreasonablypossiblealternative ind-as 23.0 eAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets assumptions would change fair value significantly, assets IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToIncrease(decrease)infairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflect ind-as 24.0 ReflectReasonablyPossibleAlternativeAssumptionsAssets reasonably possible alternative assumptions, assets IncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectR Increaseinfairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflectreasonably ind-as 1.0 easonablyPossibleAlternativeAssumptionsAssets possible alternative assumptions, assets DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflect Decreaseinfairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflectreasonably ind-as 2.0 ReasonablyPossibleAlternativeAssumptionsAssets possible alternative assumptions, assets DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservable Descriptionofhoweffectonfairvaluemeasurementduetochangeinoneormoreunobservableinputsto ind-as 25.0 InputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets reflect reasonably possible alternative assumptions was calculated, assets ind-as DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetsDiffersFromCurrentUse Description of fact that highest and best use of non-financial assets differs from current use 26.0 DescriptionOfReasonWhyNonfinancialAssetsIsBeingUsedInMannerDifferentFromHighestAnd ind-as Description of reason why non-financial assets is being used in manner different from highest and best use 27.0 BestUse DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValue Disclosureofinformationsufficienttopermitreconciliationofclassesdeterminedforfairvaluemeasurement ind-as 28.0 MeasurementToLineItemsInBalanceSheetAssetsExplanatory to line items in balance Sheet, assets [Text Block] ind-as DescriptionOfAccountingPolicyDecisionToUseExceptionInINDAS11348Assets Description of accounting policy decision to use exception in Ind AS 113.48, assets 29.0 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory Disclosure of fair value measurement of liabilities [Text Block] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 426 ind-as WhetherLiabilitiesHaveBeenMeasuredAtFairValue Whether liabilities have been measured at fair value 1.0 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesAbstract Disclosure of fair value measurement of liabilities [Abstract] 2.0 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesTable Disclosure of fair value measurement of liabilities [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 ind-as NotMeasuredAtFairValueInBalanceSheetButForWhichFairValueIsDisclosedMember Not measured at fair value in balance Sheet but for which fair value is disclosed [Member] 2.0 ind-as ClassesOfLiabilitiesAxis Classes of liabilities [Axis] 2.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 2.0 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] 3.0 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesLineItems Disclosure of fair value measurement of liabilities [Line items] 2.0 ind-as NatureOfLiabilities Nature of liabilities 1.0 ind-as LiabilitiesFairValue Liabilities 2.0 ind-as DescriptionOfReasonsForFairValueMeasurementLiabilities Description of reasons for fair value measurement, liabilities 3.0 ind-as TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period 4.0 ind-as DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities 5.0 ind-as TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period 6.0 ind-as DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities 7.0 DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurr ind-as Description of policy for determining when transfers between levels are deemed to have occurred, liabilities 8.0 edLiabilities ind-as DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities Description of valuation techniques used in fair value measurement, liabilities 9.0 ind-as DescriptionOfInputsUsedInFairValueMeasurementLiabilities Description of inputs used in fair value measurement, liabilities 10.0 ind-as DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities Description of change in valuation technique used in fair value measurement, liabilities 11.0 DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilit ind-as Description of reasons for change in valuation technique used in fair value measurement, liabilities 12.0 ies ind-as ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract Reconciliation of changes in fair value measurement, liabilities [Abstract] 13.0 ind-as LiabilitiesFairValue Liabilities at beginning of period 1.0 ind-as ChangesInFairValueMeasurementLiabilitiesAbstract Changes in fair value measurement, liabilities [Abstract] 2.0 ind-as GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities Losses (gains) recognised in profit or loss, fair value measurement, liabilities 1.0 ind-as GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities Losses (gains) recognised in other comprehensive income, fair value measurement, liabilities 2.0 ind-as PurchasesFairValueMeasurementLiabilities Purchases, fair value measurement, liabilities 3.0427 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as SalesFairValueMeasurementLiabilities Sales, fair value measurement, liabilities 4.0 ind-as IssuesFairValueMeasurementLiabilities Issues, fair value measurement, liabilities 5.0 ind-as SettlementsFairValueMeasurementLiabilities Settlements, fair value measurement, liabilities 6.0 ind-as TransfersIntoLevel3OfFairValueHierarchyLiabilities Transfers into Level 3 of fair value hierarchy, liabilities 7.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyLiabilities Transfers out of Level 3 of fair value hierarchy, liabilities 8.0 ind-as IncreaseDecreaseInFairValueMeasurementLiabilities Total increase (decrease) in fair value measurement, liabilities 9.0 ind-as LiabilitiesFairValue Liabilities at end of period 3.0 DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurem Description ofline itemsin profit or losswhere gains(losses) are recognised, fair value measurement, ind-as 14.0 entLiabilities liabilities DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFair Descriptionofline itemsin othercomprehensive incomewhere gains(losses) arerecognised, fairvalue ind-as 15.0 ValueMeasurementLiabilities measurement, liabilities ind-as DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities 16.0 ind-as DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities 17.0 GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForL Gains(losses)recognisedinprofitorlossattributabletochangeinunrealisedgainsorlossesforliabilities ind-as 18.0 iabilitiesHeldAtEndOfPeriodFairValueMeasurement held at end of period, fair value measurement DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealised Descriptionoflineitemsinprofitorlosswheregains(losses)attributabletochangeinunrealisedgainsor ind-as 19.0 GainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement losses for liabilities held at end of period are recognised, fair value measurement ind-as DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities Description of valuation processes used in fair value measurement, liabilities 20.0 ind-as DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities 21.0 DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOr Descriptionofinterrelationshipsbetweenunobservableinputsandofhowtheymightmagnifyormitigate ind-as 22.0 MitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities effect of changes in unobservable inputs on fair value measurement, liabilities DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibl Descriptionoffactthatchangingoneormoreunobservableinputstoreflectreasonablypossiblealternative ind-as 23.0 eAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities assumptions would change fair value significantly, liabilities IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToIncrease(decrease)infairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflect ind-as 24.0 ReflectReasonablyPossibleAlternativeAssumptionsLiabilities reasonably possible alternative assumptions, liabilities IncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectR Increaseinfairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflectreasonably ind-as 1.0 easonablyPossibleAlternativeAssumptionsLiabilities possible alternative assumptions, liabilities DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflect Decreaseinfairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflectreasonably ind-as 2.0 ReasonablyPossibleAlternativeAssumptionsLiabilities possible alternative assumptions, liabilities DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservable Descriptionofhoweffectonfairvaluemeasurementduetochangeinoneormoreunobservableinputsto ind-as 25.0 InputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities reflect reasonably possible alternative assumptions was calculated, liabilities DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValue Disclosureofinformationsufficienttopermitreconciliationofclassesdeterminedforfairvaluemeasurement ind-as 26.0 MeasurementToLineItemsInBalanceSheetLiabilitiesExplanatory to line items in balance Sheet, liabilities [Text Block] ind-as DescriptionOfAccountingPolicyDecisionToUseExceptionInINDAS11348Liabilities Description of accounting policy decision to use exception in Ind AS 113.48, liabilities 27.0 ind-as DisclosureOfFairValueMeasurementOfEquityExplanatory Disclosure of fair value measurement of equity [Text Block] 3.0 ind-as WhetherEquityHaveBeenMeasuredAtFairValue Whether equity have been measured at fair value 1.0 ind-as DisclosureOfFairValueMeasurementOfEquityAbstract Disclosure of fair value measurement of equity [Abstract] 2.0 ind-as DisclosureOfFairValueMeasurementOfEquityTable Disclosure of fair value measurement of equity [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 428 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 ind-as NotMeasuredAtFairValueInBalanceSheetButForWhichFairValueIsDisclosedMember Not measured at fair value in balance Sheet but for which fair value is disclosed [Member] 2.0 ind-as ClassesOfEntitysOwnEquityInstrumentsAxis Classes of entity's own equity instruments [Axis] 2.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 2.0 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] 3.0 ind-as DisclosureOfFairValueMeasurementOfEquityLineItems Disclosure of fair value measurement of equity [Line items] 2.0 ind-as NatureOfEntitysOwnEquityInstruments Nature of entity's own equity instruments 1.0 ind-as EquityFairValue Equity 2.0 ind-as DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments Description of reasons for fair value measurement, entity's own equity instruments 3.0 TransfersoutofLevel1intoLevel2offairvaluehierarchy,entity'sownequityinstrumentsheldatendof ind-as TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments 4.0 reporting period DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwn DescriptionofreasonsfortransfersoutofLevel1intoLevel2offairvaluehierarchy,entity'sownequity ind-as 5.0 EquityInstruments instruments TransfersoutofLevel2intoLevel1offairvaluehierarchy,entity'sownequityinstrumentsheldatendof ind-as TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments 6.0 reporting period DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwn DescriptionofreasonsfortransfersoutofLevel2intoLevel1offairvaluehierarchy,entity'sownequity ind-as 7.0 EquityInstruments instruments DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurr Descriptionofpolicyfordeterminingwhentransfersbetweenlevelsaredeemedtohaveoccurred,entity's ind-as 8.0 edEntitysOwnEquityInstruments own equity instruments DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstrume ind-as Description of valuation techniques used in fair value measurement, entity's own equity instruments 9.0 nts ind-as DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments Description of inputs used in fair value measurement, entity's own equity instruments 10.0 DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityI ind-as Description of change in valuation technique used in fair value measurement, entity's own equity instruments 11.0 nstruments DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitys Descriptionofreasonsforchangeinvaluationtechniqueusedinfairvaluemeasurement,entity'sownequity ind-as 12.0 OwnEquityInstruments instruments ind-as ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract Reconciliation of changes in fair value measurement, entity's own equity instruments [Abstract] 13.0 ind-as EquityFairValue Equity at beginning of period 1.0 ind-as ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract Changes in fair value measurement, entity's own equity instruments [Abstract] 2.0 ind-as GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments Losses (gains) recognised in profit or loss, fair value measurement, entity's own equity instruments 1.0 GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEqu Losses (gains) recognised in other comprehensive income, fair value measurement, entity's own equity ind-as 2.0 ityInstruments instruments ind-as PurchasesFairValueMeasurementEntitysOwnEquityInstruments Purchases, fair value measurement, entity's own equity instruments 3.0 ind-as SalesFairValueMeasurementEntitysOwnEquityInstruments Sales, fair value measurement, entity's own equity instruments 4.0 ind-as IssuesFairValueMeasurementEntitysOwnEquityInstruments Issues, fair value measurement, entity's own equity instruments 5.0 ind-as SettlementsFairValueMeasurementEntitysOwnEquityInstruments Settlements, fair value measurement, entity's own equity instruments 6.0 ind-as TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Transfers into Level 3 of fair value hierarchy, entity's own equity instruments 7.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments Transfers out of Level 3 of fair value hierarchy, entity's own equity instruments 8.0 ind-as IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments Total increase (decrease) in fair value measurement, entity's own equity instruments 9.0429 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as EquityFairValue Equity at end of period 3.0 DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurem Descriptionoflineitemsinprofitorlosswheregains(losses)arerecognised,fairvaluemeasurement,entity's ind-as 14.0 entEntitysOwnEquityInstruments own equity instruments DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFair Descriptionofline itemsin othercomprehensive incomewhere gains(losses) arerecognised, fairvalue ind-as 15.0 ValueMeasurementEntitysOwnEquityInstruments measurement, entity's own equity instruments DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstru ind-as Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments 16.0 ments DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstr ind-as Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments 17.0 uments GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForE Gains(losses)recognisedinprofitorlossattributabletochangeinunrealisedgainsorlossesforentity'sown ind-as 18.0 ntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement equity instruments held at end of period, fair value measurement DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealised Descriptionoflineitemsinprofitorlosswheregains(losses)attributabletochangeinunrealisedgainsor ind-as GainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValu 19.0 losses for entity's own equity instruments held at end of period are recognised, fair value measurement eMeasurement DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstrument ind-as Description of valuation processes used in fair value measurement, entity's own equity instruments 20.0 s DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysO Descriptionofsensitivityoffairvaluemeasurementtochangesinunobservableinputs,entity'sownequity ind-as 21.0 wnEquityInstruments instruments DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOr Descriptionofinterrelationshipsbetweenunobservableinputsandofhowtheymightmagnifyormitigate ind-as MitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityI 22.0 effect of changes in unobservable inputs on fair value measurement, entity's own equity instruments nstruments DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibl Descriptionoffactthatchangingoneormoreunobservableinputstoreflectreasonablypossiblealternative ind-as 23.0 eAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments assumptions would change fair value significantly, entity's own equity instruments IncreaseDecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToIncrease(decrease)infairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflect ind-as 24.0 ReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments reasonably possible alternative assumptions, entity's own equity instruments IncreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectR Increaseinfairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflectreasonably ind-as 1.0 easonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments possible alternative assumptions, entity's own equity instruments DecreaseInFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflect Decreaseinfairvaluemeasurementduetochangeinoneormoreunobservableinputstoreflectreasonably ind-as 2.0 ReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments possible alternative assumptions, entity's own equity instruments DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservable Descriptionofhoweffectonfairvaluemeasurementduetochangeinoneormoreunobservableinputsto ind-as InputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquity 25.0 reflect reasonably possible alternative assumptions was calculated, entity's own equity instruments Instruments DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValue Disclosureofinformationsufficienttopermitreconciliationofclassesdeterminedforfairvaluemeasurement ind-as 26.0 MeasurementToLineItemsInBalanceSheetEntitysOwnEquityInstrumentsExplanatory to line items in balance Sheet, entity's own equity instruments [Text Block] DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanato ind-as Disclosure of significant unobservable inputs used in fair value measurement of assets [Text Block] 4.0 ry ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract Disclosure of significant unobservable inputs used in fair value measurement of assets [Abstract] 1.0 ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable Disclosure of significant unobservable inputs used in fair value measurement of assets [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 ind-as NotMeasuredAtFairValueInBalanceSheetButForWhichFairValueIsDisclosedMember Not measured at fair value in balance Sheet but for which fair value is disclosed [Member] 2.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 2.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 430 ind-as TradingEquitySecuritiesMember Trading equity securities [Member] 1.0 ind-as OtherEquitySecuritiesMember Other equity securities [Member] 2.0 ind-as DebtSecuritiesMember Debt securities [Member] 3.0 ind-as HedgeFundInvestmentsMember Hedge fund investments [Member] 4.0 ind-as DerivativesMember Derivatives [Member] 5.0 ind-as InvestmentPropertyMember Investment property [Member] 6.0 ind-as NoncurrentAssetsHeldForSaleMember Non-current assets held for sale [Member] 7.0 ind-as OtherAssetsMember Other assets [Member] 8.0 ind-as OtherAssets1Member Other assets 1 [Member] 1.0 ind-as OtherAssets2Member Other assets 2 [Member] 2.0 ind-as OtherAssets3Member Other assets 3 [Member] 3.0 ind-as OtherAssets4Member Other assets 4 [Member] 4.0 ind-as OtherAssets5Member Other assets 5 [Member] 5.0 ind-as OtherAssets6Member Other assets 6 [Member] 6.0 ind-as OtherAssets7Member Other assets 7 [Member] 7.0 ind-as OtherAssets8Member Other assets 8 [Member] 8.0 ind-as OtherAssets9Member Other assets 9 [Member] 9.0 ind-as OtherAssets10Member Other assets 10 [Member] 10.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 3.0 ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0 ind-as MarketApproachMember Market approach [Member] 1.0 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 1.0 ind-as MarketComparablePricesMember Market comparable prices [Member] 2.0 ind-as MatrixPricingMember Matrix pricing [Member] 3.0 ind-as ConsensusPricingMember Consensus pricing [Member] 4.0 ind-as CostApproachMember Cost approach [Member] 2.0 ind-as IncomeApproachMember Income approach [Member] 3.0 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 1.0 ind-as OptionPricingModelMember Option pricing model [Member] 2.0 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] 3.0 ind-as RangeAxis Range [Axis] 4.0 ind-as RangesMember Ranges [Member] 1.0 ind-as BottomOfRangeMember Bottom of range [Member] 1.0 ind-as WeightedAverageMember Weighted average [Member] 2.0 ind-as TopOfRangeMember Top of range [Member] 3.0 ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems Disclosure of significant unobservable inputs used in fair value measurement of assets [Line items] 2.0431 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as InterestRateSignificantUnobservableInputsAssets Interest rate, significant unobservable inputs, assets 1.0 ind-as HistoricalVolatilityForSharesSignificantUnobservableInputsAssets Historical volatility for shares, significant unobservable inputs, assets 2.0 ind-as AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssets Adjustment to mid-market consensus price, significant unobservable inputs, assets 3.0 CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableI ind-as Current estimate of future cash outflows to be paid to fulfil obligation, significant unobservable inputs, assets 4.0 nputsAssets ind-as FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsAssets Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, assets 5.0 ind-as FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsAssets Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, assets 6.0 ind-as NatureOfOtherAssets Nature of other assets 7.0 DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplan ind-as Disclosure of significant unobservable inputs used in fair value measurement of liabilities [Text Block] 5.0 atory DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstra ind-as Disclosure of significant unobservable inputs used in fair value measurement of liabilities [Abstract] 1.0 ct ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable Disclosure of significant unobservable inputs used in fair value measurement of liabilities [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 ind-as NotMeasuredAtFairValueInBalanceSheetButForWhichFairValueIsDisclosedMember Not measured at fair value in balance Sheet but for which fair value is disclosed [Member] 2.0 ind-as ClassesOfLiabilitiesAxis Classes of liabilities [Axis] 2.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 3.0 ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0 ind-as MarketApproachMember Market approach [Member] 1.0 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 1.0 ind-as MarketComparablePricesMember Market comparable prices [Member] 2.0 ind-as MatrixPricingMember Matrix pricing [Member] 3.0 ind-as ConsensusPricingMember Consensus pricing [Member] 4.0 ind-as CostApproachMember Cost approach [Member] 2.0 ind-as IncomeApproachMember Income approach [Member] 3.0 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 1.0 ind-as OptionPricingModelMember Option pricing model [Member] 2.0 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] 3.0 DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineIte ind-as Disclosure of significant unobservable inputs used in fair value measurement of liabilities [Line items] 2.0 ms ind-as NatureOfLiabilities Nature of liabilities 1.0 ind-as InterestRateSignificantUnobservableInputsLiabilities Interest rate, significant unobservable inputs, liabilities 2.0 ind-as HistoricalVolatilityForSharesSignificantUnobservableInputsLiabilities Historical volatility for shares, significant unobservable inputs, liabilities 3.0 ind-as AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilities Adjustment to mid-market consensus price, significant unobservable inputs, liabilities 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 432 CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableI Currentestimateoffuturecashoutflowsto bepaid tofulfil obligation,significant unobservableinputs, ind-as 5.0 nputsLiabilities liabilities FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsLiabilit ind-as Financial forecast of profit or loss for cash-generating unit, significant unobservable inputs, liabilities 6.0 ies FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsLiabilitie ind-as Financial forecast of cash flows for cash-generating unit, significant unobservable inputs, liabilities 7.0 s ind-as WeightedAverageCostOfCapitalSignificantUnobservableInputsLiabilities Weighted average cost of capital, significant unobservable inputs, liabilities 8.0 ind-as RevenueMultipleSignificantUnobservableInputsLiabilities Revenue multiple, significant unobservable inputs, liabilities 9.0 ind-as ConstantPrepaymentRateSignificantUnobservableInputsLiabilities Constant prepayment rate, significant unobservable inputs, liabilities 10.0 ind-as ProbabilityOfDefaultSignificantUnobservableInputsLiabilities Probability of default, significant unobservable inputs, liabilities 11.0 DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanato ind-as Disclosure of significant unobservable inputs used in fair value measurement of equity [Text Block] 6.0 ry ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract Disclosure of significant unobservable inputs used in fair value measurement of equity [Abstract] 1.0 ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable Disclosure of significant unobservable inputs used in fair value measurement of equity [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 ind-as NotMeasuredAtFairValueInBalanceSheetButForWhichFairValueIsDisclosedMember Not measured at fair value in balance Sheet but for which fair value is disclosed [Member] 2.0 ind-as ClassesOfEntitysOwnEquityInstrumentsAxis Classes of entity's own equity instruments [Axis] 2.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 3.0 ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0 ind-as MarketApproachMember Market approach [Member] 1.0 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 1.0 ind-as MarketComparablePricesMember Market comparable prices [Member] 2.0 ind-as MatrixPricingMember Matrix pricing [Member] 3.0 ind-as ConsensusPricingMember Consensus pricing [Member] 4.0 ind-as CostApproachMember Cost approach [Member] 2.0 ind-as IncomeApproachMember Income approach [Member] 3.0 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 1.0 ind-as OptionPricingModelMember Option pricing model [Member] 2.0 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] 3.0 ind-as DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems Disclosure of significant unobservable inputs used in fair value measurement of equity [Line items] 2.0 ind-as InterestRateSignificantUnobservableInputsEntitysOwnEquityInstruments Interest rate, significant unobservable inputs, entity's own equity instruments 1.0 ind-as HistoricalVolatilityForSharesSignificantUnobservableInputsEntitysOwnEquityInstruments Historical volatility for shares, significant unobservable inputs, entity's own equity instruments 2.0 AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInst ind-as Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments 3.0 ruments CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationSignificantUnobservableI Currentestimateoffuturecashoutflowsto bepaid tofulfil obligation,significant unobservableinputs, ind-as 4.0 nputsEntitysOwnEquityInstruments entity's own equity instruments433 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FinancialForecastOfProfitOrLossForCashgeneratingUnitSignificantUnobservableInputsEntitysFinancialforecastofprofitorlossforcash-generatingunit,significantunobservableinputs,entity'sown ind-as 5.0 OwnEquityInstruments equity instruments FinancialForecastOfCashFlowsForCashgeneratingUnitSignificantUnobservableInputsEntitysOFinancialforecastofcashflowsforcash-generatingunit,significantunobservableinputs,entity'sownequity ind-as 6.0 wnEquityInstruments instruments DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnh Disclosureofliabilitiesmeasuredatfairvalueandissuedwithinseparablethird-partycreditenhancement ind-as 7.0 ancementExplanatory [Text Block] DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnh Disclosureofliabilitiesmeasuredatfairvalueandissuedwithinseparablethird-partycreditenhancement ind-as 1.0 ancementAbstract [Abstract] DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnh Disclosureofliabilitiesmeasuredatfairvalueandissuedwithinseparablethird-partycreditenhancement ind-as 1.0 ancementTable [Table] LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxi ind-as Liabilities measured at fair value and issued with inseparable third-party credit enhancement [Axis] 1.0 s DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnh Disclosureofliabilitiesmeasuredatfairvalueandissuedwithinseparablethird-partycreditenhancement ind-as 2.0 ancementLineItems [Line items] ind-as DescriptionOfExistenceOfThirdpartyCreditEnhancement Description of existence of third-party credit enhancement 1.0 ind-as DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement Description of whether third-party credit enhancement is reflected in fair value measurement 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesRegulatoryDeferralAccounts_611300 Definition [611300] Notes - Regulatory deferral accounts prefix name label order ind-as DisclosureOfRegulatoryDeferralAccountsExplanatory Disclosure of regulatory deferral accounts [Text Block] ind-as ItemsForPresentationOfRegulatoryDeferralAccountsAbstract Items for presentation of regulatory deferral accounts [Abstract] 1.0 ind-as BalanceSheetAbstract Balance sheet [Abstract] 1.0 ind-as RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetsAbstract Regulatory deferral account debit balances and related deferred tax Assets [Abstract] 1.0 ind-as RegulatoryDeferralAccountDebitBalancesAbstract Regulatory deferral account debit balances [Abstract] 1.0 ind-as RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup Regulatory deferral account debit balances directly related to disposal group 1.0 ind-as OtherRegulatoryDeferralAccountDebitBalances Other regulatory deferral account debit balances 2.0 ind-as RegulatoryDeferralAccountDebitBalances Total regulatory deferral account debit balances 3.0 ind-as DeferredTaxAssetsAssociatedWithRegulatoryDeferralAccountBalances Deferred tax Assets associated with regulatory deferral account balances 2.0 ind-as RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssets Total regulatory deferral account debit balances and related deferred tax assets 3.0 ind-as AssetsAndRegulatoryDeferralAccountDebitBalances Assets and regulatory deferral account debit balances 2.0 ind-as RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract Regulatory deferral account credit balances and related deferred tax liability [Abstract] 3.0 ind-as RegulatoryDeferralAccountCreditBalancesAbstract Regulatory deferral account credit balances [Abstract] 1.0 ind-as RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup Regulatory deferral account credit balances directly related to disposal group 1.0 ind-as OtherRegulatoryDeferralAccountCreditBalances Other regulatory deferral account credit balances 2.0 ind-as RegulatoryDeferralAccountCreditBalances Total regulatory deferral account credit balances 3.0 ind-as DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances Deferred tax liability associated with regulatory deferral account balances 2.0 ind-as RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability Total regulatory deferral account credit balances and related deferred tax liability 3.0 ind-as EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances Equity, liabilities and regulatory deferral account credit balances 4.0 ind-as StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract Statement of profit or loss and other comprehensive income [Abstract] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 434 ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoProfit(loss),includingnetmovementinregulatorydeferralaccountbalancesrelatedtoprofitorlossandnet ind-as 1.0 ssAndNetMovementInRelatedDeferredTax movement in related deferred tax ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoProfit(loss),includingnetmovementinregulatorydeferralaccountbalancesrelatedtoprofitorlossandnet ind-as 2.0 ssAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent movement in related deferred tax, attributable to owners of parent ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoProfit(loss),includingnetmovementinregulatorydeferralaccountbalancesrelatedtoprofitorlossandnet ind-as 3.0 ssAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests movement in related deferred tax, attributable to non-controlling interests NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovemenNetmovementinregulatorydeferralaccountbalancesrelatedtoprofitorlossandnetmovementinrelated ind-as 4.0 tInRelatedDeferredTaxAbstract deferred tax [Abstract] ind-as NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract Net movement in regulatory deferral account balances related to profit or loss [Abstract] 1.0 NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociate Net movement in regulatorydeferral account balancesrelated to profit or lossdirectlyassociatedwith ind-as 1.0 dWithDiscontinuedOperations discontinued operations ind-as NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Net movement in other regulatory deferral account balances related to profit or loss 2.0 ind-as NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss Total net movement in regulatory deferral account balances related to profit or loss 3.0 NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfit ind-as Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss 2.0 OrLoss NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovemenTotalnetmovementinregulatorydeferralaccountbalancesrelatedtoprofitorlossandnetmovementin ind-as 3.0 tInRelatedDeferredTax related deferred tax NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeA ind-as Net movement in regulatory deferral account balances related to other comprehensive income [Abstract] 5.0 bstract OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesReOthercomprehensiveincome,netoftax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 1.0 latedToItemsThatWillNotBeReclassifiedToProfitOrLoss items that will not be reclassified to profit or loss OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesR Othercomprehensiveincome,beforetax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 2.0 elatedToItemsThatWillNotBeReclassifiedToProfitOrLoss items that will not be reclassified to profit or loss IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsTh Incometaxrelatingtonetmovementinregulatorydeferralaccountbalancesrelatedtoitemsthatwillnotbe ind-as 3.0 atWillNotBeReclassifiedToProfitOrLoss reclassified to profit or loss OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesReOthercomprehensiveincome,netoftax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 4.0 latedToItemsThatWillBeReclassifiedToProfitOrLossAbstract items that will be reclassified to profit or loss [Abstract] GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWill Gains (losses) on net movement in regulatory deferral account balances related to items that will be ind-as 1.0 BeReclassifiedToProfitOrLossNetOfTax reclassified to profit or loss, net of tax ind-as ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTaxReclassification adjustments on net movement in regulatory deferral account balances, net of tax 2.0 OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesReTotalothercomprehensiveincome,netoftax,netmovementinregulatorydeferralaccountbalancesrelated ind-as 3.0 latedToItemsThatWillBeReclassifiedToProfitOrLoss to items that will be reclassified to profit or loss OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesR Othercomprehensiveincome,beforetax,netmovementinregulatorydeferralaccountbalancesrelatedto ind-as 5.0 elatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract items that will be reclassified to profit or loss [Abstract] GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWill Gains (losses) on net movement in regulatory deferral account balances related to items that will be ind-as 1.0 BeReclassifiedToProfitOrLossBeforeTax reclassified to profit or loss, before tax ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTa ind-as Reclassification adjustments on net movement in regulatory deferral account balances, before tax 2.0 x OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesR Totalothercomprehensiveincome,beforetax,netmovementinregulatorydeferralaccountbalancesrelated ind-as 3.0 elatedToItemsThatWillBeReclassifiedToProfitOrLoss to items that will be reclassified to profit or loss IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsTh Incometaxrelatingtonetmovementinregulatorydeferralaccountbalancesrelatedtoitemsthatwillbe ind-as 6.0 atWillBeReclassifiedToProfitOrLoss reclassified to profit or loss ind-as EarningsPerShareAbstract Earnings per share [Abstract] 3.0 BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAn Basicearnings(loss)pershare,includingnetmovementinregulatorydeferralaccountbalancesandnet ind-as 1.0 dNetMovementInRelatedDeferredTax movement in related deferred tax DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesADilutedearnings(loss)pershare,includingnetmovementinregulatorydeferralaccountbalancesandnet ind-as 2.0 ndNetMovementInRelatedDeferredTax movement in related deferred tax BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccount Basicanddilutedearnings(loss)pershare,includingnetmovementinregulatorydeferralaccountbalances ind-as 3.0 BalancesAndNetMovementInRelatedDeferredTax and net movement in related deferred tax BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryD Basicearnings(loss)persharefromcontinuingoperations,includingnetmovementinregulatorydeferral ind-as 4.0 eferralAccountBalancesAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax435 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDilutedearnings(loss)persharefromcontinuingoperations,includingnetmovementinregulatorydeferral ind-as 5.0 DeferralAccountBalancesAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementIn Basicanddilutedearnings(loss)persharefromcontinuingoperations,includingnetmovementinregulatory ind-as 6.0 RegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax deferral account balances and net movement in related deferred tax BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryBasicearnings(loss)persharefromdiscontinuedoperations,includingnetmovementinregulatorydeferral ind-as 7.0 DeferralAccountBalancesAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulat Dilutedearnings(loss)persharefromdiscontinuedoperations,includingnetmovementinregulatorydeferral ind-as 8.0 oryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementI Basic and diluted earnings (loss) per share from discontinued operations, includingnet movement in ind-as 9.0 nRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax regulatory deferral account balances and net movement in related deferred tax DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecog Descriptionofbasisonwhichregulatorydeferralaccountbalancesarerecognisedandderecognised,and ind-as 2.0 nisedAndHowTheyAreMeasuredInitiallyAndSubsequently how they are measured initially and subsequently ind-as DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory Disclosure of information about activities subject to rate regulation [Text Block] 3.0 ind-as DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract Disclosure of information about activities subject to rate regulation [Abstract] 1.0 ind-as DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable Disclosure of information about activities subject to rate regulation [Table] 1.0 ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] 1.0 ind-as ClassesOfRegulatoryDeferralAccountBalancesAxis Classes of regulatory deferral account balances [Axis] 2.0 ind-as DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems Disclosure of information about activities subject to rate regulation [Line items] 2.0 ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities 1.0 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances 2.0 ind-as DescriptionOfNatureAndExtentOfRateregulatedActivity Description of nature and extent of rate-regulated activity 3.0 ind-as DescriptionOfNatureOfRegulatoryRatesettingProcess Description of nature of regulatory rate-setting process 4.0 ind-as DescriptionOfIdentityOfRateRegulators Description of identity of rate regulator(s) 5.0 ind-as StatementThatRateRegulatorIsRelatedParty Statement that rate regulator is related party 6.0 ind-as ExplanationOfHowRateRegulatorIsRelated Explanation of how rate regulator is related 7.0 DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffecteDescriptionofhowfuturerecoveryorreversalofregulatorydeferralaccountbalancesisaffectedbyrisksand ind-as 8.0 dByRisksAndUncertainty uncertainty ind-as DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation Description of cross-reference to disclosures about activities subject to rate regulation 9.0 DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccount Disclosureofinformationaboutamountsrecognisedinrelationtoregulatorydeferralaccountbalances[Text ind-as 4.0 BalancesExplanatory Block] DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccount Disclosure ofinformation about amountsrecognised in relation to regulatorydeferral account balances ind-as 1.0 BalancesAbstract [Abstract] DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccount Disclosure ofinformation about amountsrecognised in relation to regulatorydeferral account balances ind-as 1.0 BalancesTable [Table] ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] 1.0 ind-as RegulatoryDeferralAccountBalancesAxis Regulatory deferral account balances [Axis] 2.0 ind-as RegulatoryDeferralAccountBalancesMember Regulatory deferral account balances [Member] 1.0 ind-as RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember Regulatory deferral account balances not classified as disposal groups [Member] 1.0 ind-as RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember Regulatory deferral account balances classified as disposal groups [Member] 2.0 ind-as ClassesOfRegulatoryDeferralAccountBalancesAxis Classes of regulatory deferral account balances [Axis] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 436 DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccount Disclosureofinformationaboutamountsrecognisedinrelationtoregulatorydeferralaccountbalances[Line ind-as 2.0 BalancesLineItems items] ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities 1.0 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances 2.0 ind-as ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract Reconciliation of regulatory deferral account debit balances [Abstract] 3.0 ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balances at beginning of period 1.0 ind-as ChangesInRegulatoryDeferralAccountDebitBalancesAbstract Changes in regulatory deferral account debit balances [Abstract] 2.0 IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInBalanceSheetRegulatoryDefe Increase (decrease) through balancesrecognised in current period in balance Sheet, regulatorydeferral ind-as 1.0 rralAccountDebitBalances account debit balances DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalanc ind-as Decrease through balances recovered in current period, regulatory deferral account debit balances 2.0 es ind-as IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract Increase (decrease) through other changes, regulatory deferral account debit balances [Abstract] 3.0 ind-as DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances Decrease through impairments, regulatory deferral account debit balances 1.0 IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBala ind-as Increase through items acquired in business combination, regulatory deferral account debit balances 2.0 nces ind-as DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances Decrease through disposals, regulatory deferral account debit balances 3.0 IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitB ind-as Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances 4.0 alances ind-as IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances Increase (decrease) through changes in discount rates, regulatory deferral account debit balances 5.0 IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalanc ind-as Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances 6.0 es ind-as OtherIncreaseDecreaseThroughOtherChangesRegulatoryDeferralDebitBalances Other increase decrease through other changes regulatory deferral debit balances 7.0 ind-as IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances Total increase (decrease) through other changes, regulatory deferral account debit balances 8.0 ind-as IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances Total increase (decrease) in regulatory deferral account debit balances 4.0 ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balances at end of period 3.0 ind-as ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract Reconciliation of regulatory deferral account credit balances [Abstract] 4.0 ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balances at beginning of period 1.0 ind-as ChangesInRegulatoryDeferralAccountCreditBalancesAbstract Changes in regulatory deferral account credit balances [Abstract] 2.0 IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInBalanceSheetRegulatoryDefe Increase (decrease) through balancesrecognised in current period in balance Sheet, regulatorydeferral ind-as 1.0 rralAccountCreditBalances account credit balances DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalance ind-as Decrease through balances reversed in current period, regulatory deferral account credit balances 2.0 s ind-as IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract Increase (decrease) through other changes, regulatory deferral account credit balances [Abstract] 3.0 IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBala ind-as Increase through items assumed in business combination, regulatory deferral account credit balances 1.0 nces ind-as DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances Decrease through disposals, regulatory deferral account credit balances 2.0 IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCredit ind-as Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances 3.0 Balances ind-as IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances Increase (decrease) through changes in discount rates, regulatory deferral account credit balances 4.0 IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalan ind-as Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances 5.0 ces ind-as OtherIncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances Other increase decrease through other changes regulatory deferral account credit balances 6.0 ind-as IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances Total increase (decrease) through other changes, regulatory deferral account credit balances 7.0437 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances Total increase (decrease) in regulatory deferral account credit balances 4.0 ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balances at end of period 3.0 ind-as RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances Rate of return used to reflect time value of money, regulatory deferral account balances 5.0 ind-as DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances Discount rate used to reflect time value of money, regulatory deferral account balances 6.0 ind-as RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances Remaining recovery period of regulatory deferral account debit balances 7.0 ind-as RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances Remaining reversal period of regulatory deferral account credit balances 8.0 ind-as StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible Statement that regulatory deferral account balance is no longer fully recoverable or reversible 9.0 DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOr ind-as Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible 10.0 Reversible AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLo Amountbywhichregulatorydeferralaccountdebitbalancehasbeenreducedbecauseitisnolongerfully ind-as 11.0 ngerFullyRecoverable recoverable AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoL Amountbywhichregulatorydeferralaccountcreditbalancehasbeenreducedbecauseitisnolongerfully ind-as 12.0 ongerFullyReversible reversible ind-as DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax Description of impact of rate regulation on current and deferred tax 5.0 ind-as IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation Increase (decrease) in current tax expense (income) due to rate regulation 1.0 ind-as IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation Increase (decrease) in deferred tax expense (income) due to rate regulation 2.0 ind-as AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract Additional disclosures related to regulatory deferral accounts [Abstract] 6.0 NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToN Net movement in regulatory deferral account balances related to profit or loss, attributable to non- ind-as 1.0 oncontrollingInterests controlling interests PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisi Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising ind-as 2.0 ngRegulatoryDeferralAccountBalancesInFormerSubsidiary regulatory deferral account balances in former subsidiary http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSeparateFinancialStatements_611400 Definition [611400] Notes - Separate financial statements prefix name label order ind-as DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory Disclosure of separate financial statements [Text Block] ind-as DescriptionOfNatureOfFinancialStatements Description of nature of financial statements 1.0 ind-as DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared Description of fact that exemption from consolidation has been used 2.0 ind-as NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse Name of entity whose consolidated financial statements have been produced for public use 3.0 PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProduce Principalplaceofbusinessofentitywhoseconsolidatedfinancialstatementshavebeenproducedforpublic ind-as 4.0 dForPublicUse use CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProduced Countryofincorporationofentitywhoseconsolidatedfinancialstatementshavebeenproducedforpublic ind-as 5.0 ForPublicUse use ind-as AddressWhereConsolidatedFinancialStatementsAreObtainable Address where consolidated financial statements are obtainable 6.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory Disclosure of subsidiaries [Text Block] 7.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesAbstract Disclosure of subsidiaries [Abstract] 1.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesTable Disclosure of subsidiaries [Table] 1.0 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesLineItems Disclosure of subsidiaries [Line items] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 438 ind-as NameOfSubsidiary Name of subsidiary 1.0 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 2.0 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 3.0 in-ca IdentificationNumberOfForeignSubsidiaryInCountryOfIncorporationOrResidence Identification number of foreign subsidiary in country of incorporation or residence 4.0 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 5.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary 6.0 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary 7.0 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary 8.0 ind-as DisclosureOfJointVenturesExplanatory Disclosure of joint ventures [Text Block] 8.0 ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] 1.0 ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] 1.0 ind-as JointVenturesAxis Joint ventures [Axis] 1.0 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] 2.0 ind-as NameOfJointVenture Name of joint venture 1.0 in-ca CINOfJointVenture CIN of joint venture 2.0 in-ca PermanentAccountNumberOfJointVenture Permanent account number of joint venture 3.0 in-ca IdentificationNumberOfForeignJointVentureInCountryOfIncorporationOrResidence Identification number of foreign joint venture in country of incorporation or residence 4.0 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture 5.0 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture 6.0 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture 7.0 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture 8.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesExplanatory Disclosure of associates [Text Block] 9.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesAbstract Disclosure of associates [Abstract] 1.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesTable Disclosure of associates [Table] 1.0 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesLineItems Disclosure of associates [Line items] 2.0 in-ca NameOfAssociateEntity Name of associate entity 1.0 in-ca CINOfAssociateEntity CIN of associate entity 2.0 in-ca PermanentAccountNumberOfAssociateEntity Permanent account number of associate entity 3.0 in-ca IdentificationNumberOfForeignAssociateInCountryOfIncorporationOrResidence Identification number of foreign associate in country of incorporation or residence 4.0 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate 5.0 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate 6.0 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate 7.0 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate 8.0 ind-as MethodUsedToAccountForInvestmentsInSubsidiaries Method used to account for investments in subsidiaries 10.0439 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as MethodUsedToAccountForInvestmentsInJointVentures Method used to account for investments in joint ventures 11.0 ind-as MethodUsedToAccountForInvestmentsInAssociates Method used to account for investments in associates 12.0 StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialState ind-as Statement that investment entity prepares separate financial statements as its only financial statements 13.0 ments DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelat ind-as Description of identification of financial statements to which separate financial statements relate 14.0 e http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500 Definition [611500] Notes - Interests in other entities prefix name label order ind-as DisclosureOfInterestsInOtherEntitiesExplanatory Disclosure of interests in other entities [Text Block] DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntiti Disclosureofsignificantjudgementsandassumptionsmadeinrelationtointerestsinotherentities[Text ind-as 1.0 esExplanatory Block] DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwneDescriptionofsignificantjudgementsandassumptionsmadein determiningthat entitydoesnotcontrol ind-as 1.0 dWhichIsNotSubsidiaryDueToAbsenceOfControl another entity even though it holds more than half of voting rights DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLess Descriptionofnatureofrelationshipwithsubsidiarywhereparenthasdirectlyorindirectlylessthanhalfof ind-as 2.0 ThanHalfOfVotingPower voting power DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentO ind-as Description of significant judgements and assumptions made in determining that entity is agent or principal 3.0 rPrincipal DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIs Descriptionofreasonswhypresumptioninvestorhassignificantinfluenceisovercomewhenitsinterestin ind-as 4.0 Overcome investee is more than twenty per cent DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIs Descriptionofreasonswhypresumptioninvestordoesnothavesignificantinfluenceisovercomewhenits ind-as 5.0 Overcome interest in investee is less than twenty per cent ind-as DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory Disclosure of how entity aggregated interests in similar entities [Text Block] 2.0 ind-as DisclosureOfInterestsInSubsidiariesExplanatory Disclosure of interests in subsidiaries [Text Block] 3.0 ind-as DisclosureOfCompositionOfGroupExplanatory Disclosure of composition of group [Text Block] 1.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory Disclosure of subsidiaries [Text Block] 2.0 in-ca WhetherCompanyHasSubsidiaryCompanies Whether company has subsidiary companies 1.0 in-ca NumberOfSubsidiaryCompanies Number of subsidiary companies 2.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesAbstract Disclosure of subsidiaries [Abstract] 3.0 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] 1.0 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesLineItems Disclosure of subsidiaries [Line items] 2.0 ind-as NameOfSubsidiary Name of subsidiary 1.0 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 2.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary 3.0 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 4.0 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 5.0 in-ca IdentificationNumberOfForeignSubsidiaryInCountryOfIncorporationOrResidence Identification number of foreign subsidiary in country of incorporation or residence 6.0 in-ca NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceSubsidiaryCompany Nature of issuing authority in country of incorporation or residence subsidiary company 7.0 in-ca SectionUnderWhichCompanyBecameSubsidiary Section under which company became subsidiary 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 440 in-ca WhetherSubsidiaryHasFiledBalanceSheet Whether subsidiary has filed balance sheet 9.0 in-ca SRNOfFilingOfBalanceSheetBySubsidiary SRN of filing of balance sheet by subsidiary 10.0 in-ca ReasonIfNoFilingHasBeenMadeBySubsidiary Reason if no filing has been made by subsidiary 11.0 in-ca WhetherFinancialYearOfSubsidiaryDifferentFromFinancialYearOfHoldingCompany Whether financial year of subsidiary different from financial year of holding company 12.0 in-ca FinancialYearOfSubsidiaryAbstract Financial year of subsidiary [Abstract] 13.0 in-ca StartDateOfAccountingPeriodOfSubsidiary Start date of accounting period of subsidiary 1.0 in-ca EndDateOfAccountingPeriodOfSubsidiary End date of accounting period of subsidiary 2.0 in-ca DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary Description of reason why using different reporting date or period for subsidiary 14.0 in-ca PercentageOfShareholdingInSubsidiary Percentage of shareholding in subsidiary 15.0 in-ca KeyInformationAboutSubsidiaryAbstract Key information about subsidiary [Abstract] 16.0 in-ca ReportingCurrencyOfSubsidiary Reporting currency of subsidiary 1.0 in-ca ExchangeRateAsApplicableForSubsidiary Exchange rate as applicable for subsidiary 2.0 in-ca ShareCapitalOfSubsidiary Share capital of subsidiary 3.0 in-ca ReservesAndSurplusOfSubsidiary Reserves and surplus of subsidiary 4.0 in-ca TotalAssetsOfSubsidiary Total assets of subsidiary 5.0 in-ca TotalLiabilitiesOfSubsidiary Total liabilities of subsidiary 6.0 in-ca InvestmentOfSubsidiary Investment of subsidiary 7.0 in-ca TurnoverOfSubsidiary Turnover of subsidiary 8.0 in-ca ProfitBeforeTaxOfSubsidiary Profit before tax of subsidiary 9.0 in-ca ProvisionForTaxOfSubsidiary Provision for tax of subsidiary 10.0 in-ca ProfitAfterTaxOfSubsidiary Profit after tax of subsidiary 11.0 in-ca ProposedDividendOfSubsidiary Proposed dividend of subsidiary 12.0 ind-as CurrentAssetsOfSubsidiary Current assets of subsidiary 17.0 ind-as NoncurrentAssetsOfSubsidiary Non-current assets of subsidiary 18.0 ind-as CurrentLiabilitiesOfSubsidiary Current liabilities of subsidiary 19.0 ind-as NoncurrentLiabilitiesOfSubsidiary Non-current liabilities of subsidiary 20.0 ind-as RevenueOfSubsidiary Revenue of subsidiary 21.0 ind-as ComprehensiveIncomeOfSubsidiary Comprehensive income of subsidiary 22.0 ind-as ProportionOfOwnershipInterestsHeldByNoncontrollingInterests Proportion of ownership interests held by non-controlling interests 23.0 ind-as ProportionOfVotingRightsHeldByNoncontrollingInterests Proportion of voting rights held by non-controlling interests 24.0 ind-as ProfitLossAttributableToNoncontrollingInterests Profit (loss), attributable to non-controlling interests 25.0 ind-as NoncontrollingInterestsOfSubsidiary Non-controlling interests of subsidiary 26.0 ind-as DividendsPaidToNoncontrollingInterests Dividends paid to non-controlling interests 27.0 in-ca DetailsIfExemptionIsGrantedForStatementUnderSection129 Details if exemption is granted for statement under section 129 4.0 in-ca WhetherCompanyHasSubsidiaryCompaniesWhichAreYetToCommenceOperations Whether company has subsidiary companies which are yet to commence operations 5.0441 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca DetailsOfSubsidiariesWhichAreYetToCommenceOperationsAbstract Details of subsidiaries which are yet to commence operations [Abstract] 6.0 in-ca DetailsOfSubsidiariesWhichAreYetToCommenceOperationsTable Details of subsidiaries which are yet to commence operations [Table] 1.0 ind-as SubsidiariesWhichAreYetToCommenceOperationsAxis Subsidiaries which are yet to commence operations [Axis] 1.0 in-ca DetailsOfSubsidiariesWhichAreYetToCommenceOperationsLineItems Details of subsidiaries which are yet to commence operations [Line Items] 2.0 ind-as NameOfSubsidiaryWhichIsYetToCommenceOperations Name of subsidiary which is yet to commence operations 1.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiaryWhichIsYetToCommenceOperations Country of incorporation or residence of subsidiary which is yet to commence operations 2.0 in-ca CINOfSubsidiaryCompanyWhichIsYetToCommenceOperations CIN of subsidiary company which is yet to commence operations 3.0 in-ca PANOfSubsidiaryCompanyWhichIsYetToCommenceOperations PAN of subsidiary company which is yet to commence operations 4.0 IdentificationNumberOfForeignSubsidiaryWhichIsYetToCommenceOperationsInCountryOfIn Identificationnumberofforeignsubsidiarywhichisyettocommenceoperationsincountryofincorporation in-ca 5.0 corporationOrResidence or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceForeignSubsidiaryWhichIsY Nature ofissuingauthorityin countryofincorporation or residence foreign subsidiary which is yet to in-ca 6.0 etToCommenceOperations commence operations in-ca WhetherCompanyHasSubsidiaryCompaniesLiquidatedOrSoldDuringYear Whether company has subsidiary companies liquidated or sold during year 7.0 in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearAbstract Details of subsidiaries liquidated or sold during year [Abstract] 8.0 in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearTable Details of subsidiaries liquidated or sold during year [Table] 1.0 ind-as SubsidiariesLiquidatedOrSoldDuringYearAxis Subsidiaries liquidated or sold during year [Axis] 1.0 in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearLineItems Details of subsidiaries liquidated or sold during year [Line Items] 2.0 ind-as NameOfSubsidiaryLiquidatedOrSoldDuringYear Name of subsidiary liquidated or sold during year 1.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiaryLiquidatedOrSoldDuringYear Country of incorporation or residence of subsidiary liquidated or sold during year 2.0 in-ca CINOfSubsidiaryCompanyLiquidatedOrSoldDuringYear CIN of subsidiary company liquidated or sold during year 3.0 in-ca PANOfSubsidiaryCompanyLiquidatedOrSoldDuringYear PAN of subsidiary company liquidated or sold during year 4.0 IdentificationNumberOfForeignSubsidiaryLiquidatedOrSoldDuringYearInCountryOfIncorpor Identificationnumberofforeignsubsidiaryliquidatedorsoldduringyearincountryofincorporationor in-ca 5.0 ationOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceForeignSubsidiaryLiquidate Natureofissuingauthorityincountryofincorporationorresidenceforeignsubsidiaryliquidatedorsold in-ca 6.0 dOrSoldDuringYear during year DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabiliti ind-as Description of significant restrictions on entity's ability to access or use assets and settle liabilities of group 3.0 esOfGroup DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignif Descriptionofnatureandextenttowhichprotective rightsofnon-controllinginterestscansignificantly ind-as 4.0 icantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup restrict entity's ability to access or use assets and settle liabilities of group ind-as AssetsToWhichSignificantRestrictionsApply Assets to which significant restrictions apply 5.0 ind-as LiabilitiesToWhichSignificantRestrictionsApply Liabilities to which significant restrictions apply 6.0 ind-as DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory Disclosure of information about consolidated structured entities [Text Block] 7.0 ind-as DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract Disclosure of information about consolidated structured entities [Abstract] 1.0 ind-as DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable Disclosure of information about consolidated structured entities [Table] 1.0 ind-as ConsolidatedStructuredEntitiesAxis Consolidated structured entities [Axis] 1.0 ind-as DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems Disclosure of information about consolidated structured entities [Line items] 2.0 in-ca NameOfConsolidatedStructuredEntity Name of consolidated structured entity 1.0 DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToPr Descriptionoftermsofcontractualarrangementsthatcouldrequireparentorsubsidiariestoprovidefinancial ind-as 2.0 ovideFinancialSupportToStructuredEntity support to structured entity DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligati ind-as Description of type of support provided to structured entity without having contractual obligation to do so 3.0 onToDoSo[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 442 ind-as SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Support provided to structured entity without having contractual obligation to do so 4.0 DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObl Descriptionofreasonsforprovidingsupporttostructuredentitywithouthavingcontractualobligationtodo ind-as 5.0 igationToDoSo so ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidat Explanationoffactorsinreachingdecisiontoprovidesupporttopreviouslyunconsolidatedstructuredentity ind-as 6.0 edStructuredEntityResultedInObtainingControl that resulted in obtaining control ind-as DescriptionOfIntentionsToProvideSupportToStructuredEntity Description of intentions to provide support to structured entity 7.0 DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLo Disclosureofeffectsofchangesinparent'sownershipinterestinsubsidiarythatdonotresultinlossof ind-as 8.0 ssOfControlOnEquityAttributableToOwnersOfParentExplanatory control on equity attributable to owners of parent [Text Block] IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossIncrease (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, ind-as 1.0 OfControlEquityAttributableToOwnersOfParent equity attributable to owners of parent ind-as GainsLossesRecognisedWhenControlInSubsidiaryIsLost Gains (losses) recognised when control of subsidiary is lost 9.0 PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognising Portionofgains(losses)recognisedwhencontrolofsubsidiaryislost,attributabletorecognisinginvestment ind-as 10.0 InvestmentRetainedInFormerSubsidiary retained in former subsidiary Descriptionoflineitem(s)inprofitorlossinwhichgain(loss)isrecognisedwhencontrolofsubsidiaryis ind-as ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost 11.0 lost ind-as DisclosureOfInterestsInAssociatesExplanatory Disclosure of interests in associates [Text Block] 4.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesExplanatory Disclosure of associates [Text Block] 1.0 ind-as WhetherCompanyHasInvestedInAssociates Whether company has invested in associates 1.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesAbstract Disclosure of associates [Abstract] 2.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesTable Disclosure of associates [Table] 1.0 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesLineItems Disclosure of associates [Line items] 2.0 in-ca NameOfAssociateEntity Name of associate entity 1.0 ind-as DescriptionOfNatureOfEntitysRelationshipWithAssociate Description of nature of entity's relationship with associate 2.0 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate 3.0 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate 4.0 in-ca PermanentAccountNumberOfAssociateEntity Permanent account number of associate entity 5.0 in-ca CINOfAssociateEntity CIN of associate entity 6.0 in-ca NameOfAssociateForWhichReportingDateIsDifferent Name of associate for which reporting date is different 7.0 in-ca CINOfAssociateEntityWhoseReportingDateIsDifferent CIN of associate entity whose reporting date is different 8.0 in-ca PANOfAssociateEntityWhoseReportingDateIsDifferent PAN of associate entity whose reporting date is different 9.0 in-ca IdentificationNumberOfForeignAssociateInCountryOfIncorporationOrResidence Identification number of foreign associate in country of incorporation or residence 10.0 in-ca LatestAuditedBalanceSheetDate Latest audited balance sheet date 11.0 ind-as DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate Description of reason why using different reporting date or period for associate 12.0 in-ca WhetherAssociateHasBeenConsideredInConsolidation Whether associate has been considered in consolidation 13.0 in-ca ReasonWhyAssociateIsNotConsolidated Reason why associate is not consolidated 14.0 in-ca DescriptionHowThereIsSignificantInfluenceInAssociate Description how there is significant influence in associate 15.0 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate 16.0 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate 17.0 ind-as DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue Description of whether investment in associate is measured using equity method or at fair value 18.0443 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate Description of basis of preparation of summarised financial information of associate 19.0 in-ca AmountOfInvestmentInAssociate Amount of investment in associate 20.0 in-ca NumberOfSharesHeldOfAssociate Number of shares held of associate 21.0 in-ca NetWorthAttributableToShareholdingAsPerLatestAuditedBalanceSheetAssociate Net worth attributable to shareholding as per latest audited balance sheet associate 22.0 in-ca ProfitLossForYearAssociate Profit (loss) for year associate 23.0 in-ca ProfitLossForYearAssociateConsideredInConsolidation Profit (loss) for year associate considered in consolidation 1.0 in-ca ProfitLossForYearAssociateNotConsideredInConsolidation Profit (loss) for year associate not considered in consolidation 2.0 ind-as DividendsReceived Dividends received 24.0 ind-as CurrentAssetsOfAssociate Current assets of associate 25.0 ind-as NoncurrentAssetsOfAssociate Non-current assets of associate 26.0 ind-as CurrentLiabilitiesOfAssociate Current liabilities of associate 27.0 ind-as NoncurrentLiabilitiesOfAssociate Non-current liabilities of associate 28.0 ind-as RevenueOfAssociate Revenue of associate 29.0 ind-as ProfitLossFromContinuingOperationsOfAssociate Profit (Loss) from continuing operations of associate 30.0 ind-as ProfitLossFromDiscontinuedOperationsOfAssociate Profit (loss) from discontinued operations of associate 31.0 ind-as OtherComprehensiveIncomeOfAssociate Other comprehensive income of associate 32.0 ind-as ComprehensiveIncomeOfAssociate Comprehensive income of associate 33.0 ind-as FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished Fair value of investments in associates for which there are quoted market prices 34.0 ind-as InvestmentAccountedForUsingEquityMethodOfAssociate Investments accounted for using equity method of associate 35.0 ind-as ShareOfProfitLossOfContinuingOperationsOfAssociatesAccountedForUsingEquityMethod Share of profit (loss) from continuing operations of associates accounted for using equity method 36.0 ind-as ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAccountedForUsingEquityMethod Share of post-tax profit (loss) from discontinued operations of associates accounted for using equity method 37.0 ind-as ShareOfOtherComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethod Share of other comprehensive income of associates accounted for using equity method, net of tax 38.0 ind-as ShareOfTotalComprehensiveIncomeOfAssociatesAccountedForUsingEquityMethod Share of total comprehensive income of associates accounted for using equity method 39.0 DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsi Disclosureofreconciliationofsummarisedfinancialinformation ofassociate accountedfor usingequity ind-as 40.0 ngEquityMethodToCarryingAmountOfInterestInAssociateExplanatory method to carrying amount of interest in associate [Text Block] ind-as DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent Description of nature and extent of significant restrictions on transfer of funds to parent 41.0 ind-as UnrecognisedShareOfLossesOfAssociates Unrecognised share of losses of associates 42.0 ind-as CumulativeUnrecognisedShareOfLossesOfAssociates Cumulative unrecognised share of losses of associates 43.0 ind-as ContingentLiabilitiesIncurredInRelationToInterestsInAssociates Contingent liabilities incurred in relation to interests in associates 44.0 ind-as ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors Share of contingent liabilities of associates incurred jointly with other investors 45.0 in-ca WhetherCompanyHasAssociatesWhichAreYetToCommenceOperations Whether company has associates which are yet to commence operations 3.0 in-ca DetailsOfAssociatesWhichAreYetToCommenceOperationsAbstract Details of associates which are yet to commence operations [Abstract] 4.0 in-ca DetailsOfAssociatesWhichAreYetToCommenceOperationsTable Details of associates which are yet to commence operations [Table] 1.0 ind-as AssociatesWhichAreYetToCommenceOperationsAxis Associates which are yet to commence operations [Axis] 1.0 in-ca DetailsOfAssociatesWhichAreYetToCommenceOperationsLineItems Details of associates which are yet to commence operations [Line Items] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 444 ind-as NameOfAssociateWhichIsYetToCommenceOperations Name of associate which is yet to commence operations 1.0 ind-as CountryOfIncorporationOrResidenceOfAssociateWhichIsYetToCommenceOperations Country of incorporation or residence of associate which is yet to commence operations 2.0 in-ca CINOfAssociateWhichIsYetToCommenceOperations CIN of associate which is yet to commence operations 3.0 in-ca PANOfAssociateWhichIsYetToCommenceOperations PAN of associate which is yet to commence operations 4.0 IdentificationNumberOfForeignAssociateWhichIsYetToCommenceOperationsInCountryOfInc Identificationnumberofforeignassociatewhichisyettocommenceoperationsincountryofincorporation in-ca 5.0 orporationOrResidence or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceAssociateWhichIsYetToComNatureofissuingauthorityincountryofincorporationorresidenceassociatewhichisyettocommence in-ca 6.0 menceOperations operations in-ca WhetherCompanyHasAssociatesLiquidatedOrSoldDuringYear Whether company has associates liquidated or sold during year 5.0 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearAbstract Details of associates liquidated or sold during year [Abstract] 6.0 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearTable Details of associates liquidated or sold during year [Table] 1.0 ind-as AssociatesLiquidatedOrSoldDuringYearAxis Associates liquidated or sold during year [Axis] 1.0 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearLineItems Details of associates liquidated or sold during year [Line Items] 2.0 ind-as NameOfAssociateLiquidatedOrSoldDuringYear Name of associate liquidated or sold during year 1.0 ind-as CountryOfIncorporationOrResidenceOfAssociateLiquidatedOrSoldDuringYear Country of incorporation or residence of associate liquidated or sold during year 2.0 in-ca CINOfAssociateLiquidatedOrSoldDuringYear CIN of associate liquidated or sold during year 3.0 in-ca PANOfAssociateLiquidatedOrSoldDuringYear PAN of associate liquidated or sold during year 4.0 IdentificationNumberOfForeignAssociateLiquidatedOrSoldDuringYearInCountryOfIncorporatIdentification number offoreignassociate liquidatedor soldduringyearin countryofincorporationor in-ca 5.0 ionOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceForeignAssociateLiquidated Natureofissuingauthorityincountryofincorporationor residenceforeign associateliquidated orsold in-ca 6.0 OrSoldDuringYear during year ind-as DisclosureOfInterestsInJointArrangementsExplanatory Disclosure of interests in joint arrangements [Text Block] 5.0 ind-as DisclosureOfJointOperationsExplanatory Disclosure of joint operations [Text Block] 1.0 ind-as DisclosureOfJointOperationsAbstract Disclosure of joint operations [Abstract] 1.0 ind-as DisclosureOfJointOperationsTable Disclosure of joint operations [Table] 1.0 ind-as JointOperationsAxis Joint operations [Axis] 1.0 ind-as DisclosureOfJointOperationsLineItems Disclosure of joint operations [Line items] 2.0 ind-as NameOfJointOperation Name of joint operation 1.0 ind-as DescriptionOfNatureOfEntitysRelationshipWithJointOperation Description of nature of entity's relationship with joint operation 2.0 ind-as PrincipalPlaceOfBusinessOfJointOperation Principal place of business of joint operation 3.0 ind-as CountryOfIncorporationOfJointOperation Country of incorporation of joint operation 4.0 in-ca PermanentAccountNumberOfJointOperation Permanent account number of joint operation 5.0 in-ca CINOfJointOperation CIN of Joint operation 6.0 in-ca IdentificationNumberOfForeignJointOperationInCountryOfIncorporationOrResidence Identification number of foreign joint operation in country of incorporation or residence 7.0 ind-as ProportionOfOwnershipInterestInJointOperation Proportion of ownership interest in joint operation 8.0 ind-as ProportionOfVotingRightsHeldInJointOperation Proportion of voting rights held in joint operation 9.0 ind-as DisclosureOfJointVenturesExplanatory Disclosure of joint ventures [Text Block] 2.0 ind-as WhetherCompanyHasInvestedInJointVentures Whether company has invested in joint ventures 1.0 ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] 2.0445 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] 1.0 ind-as JointVenturesAxis Joint ventures [Axis] 1.0 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] 2.0 ind-as NameOfJointVenture Name of joint venture 1.0 ind-as DescriptionOfNatureOfEntitysRelationshipWithJointVenture Description of nature of entity's relationship with joint venture 2.0 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture 3.0 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture 4.0 in-ca PermanentAccountNumberOfJointVenture Permanent account number of joint venture 5.0 in-ca CINOfJointVenture CIN of joint venture 6.0 in-ca IdentificationNumberOfForeignJointVentureInCountryOfIncorporationOrResidence Identification number of foreign joint venture in country of incorporation or residence 7.0 in-ca CINOfJointVenturerWhoseReportingDateIsDifferent CIN of joint venturer whose reporting date is different 8.0 in-ca PANOfJointVenturerWhoseReportingDateIsDifferent PAN of joint venturer whose reporting date is different 9.0 in-ca NumberOfSharesHeldOfJointVenture Number of shares held of joint venture 10.0 in-ca AmountOfInvestmentInJointVenture Amount of investment in joint venture 11.0 in-ca LatestAuditedBalanceSheetDate Latest audited balance sheet date 12.0 ind-as DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture Description of reason why using different reporting date or period for joint venture 13.0 in-ca WhetherJointVentureHasBeenConsideredInConsolidation Whether joint venture has been considered in consolidation 14.0 in-ca ReasonWhyJointVentureIsNotConsolidated Reason why joint venture is not consolidated 15.0 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture 16.0 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture 17.0 DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairVal ind-as Description of whether investment in joint venture is measured using equity method or at fair value 18.0 ue ind-as DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture Description of basis of preparation of summarised financial information of joint venture 19.0 in-ca NetWorthAttributableToShareholdingAsPerLatestAuditedBalanceSheetJointVenture Net worth attributable to shareholding as per latest audited balance sheet joint venture 20.0 in-ca ProfitLossForYearJointVenture Profit (loss) for year joint venture 21.0 in-ca ProfitLossForYearJointVentureConsideredInConsolidation Profit (loss) for year joint venture considered in consolidation 1.0 in-ca ProfitLossForYearJointVentureNotConsideredInConsolidation Profit (loss) for year joint venture not considered in consolidation 2.0 ind-as DividendsReceivedOfJointVenture Dividends received of joint venture 22.0 ind-as CurrentAssetsOfJointVenture Current assets of joint venture 23.0 ind-as NoncurrentAssetsOfJointVenture Non-current assets of joint venture 24.0 ind-as CurrentLiabilitiesOfJointVenture Current liabilities of joint venture 25.0 ind-as NoncurrentLiabilitiesOfJointVenture Non-current liabilities of joint venture 26.0 ind-as RevenueOfJointVenture Revenue of joint venture 27.0 ind-as ProfitLossFromContinuingOperationsOfJointVenture Profit (loss) from continuing operations of joint venture 28.0 ind-as ProfitLossFromDiscontinuedOperationsOfJointVenture Profit (loss) from discontinued operations of joint venture 29.0 ind-as OtherComprehensiveIncomeOfJointVenture Other comprehensive income of joint venture 30.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 446 ind-as ComprehensiveIncomeOfJointVenture Comprehensive income of joint venture 31.0 ind-as CashAndCashEquivalentsOfJointVenture Cash and cash equivalents of joint venture 32.0 ind-as OtherCurrentFinancialLiabilitiesOfJointVenture Other current financial liabilities of joint venture 33.0 ind-as OtherNoncurrentFinancialLiabilitiesOfJointVenture Other non-current financial liabilities of joint venture 34.0 ind-as DepreciationAndAmortisationExpenseOfJointVenture Depreciation and amortisation expense of joint venture 35.0 ind-as RevenueFromInterestOfJointVenture Revenue from interest of joint venture 36.0 ind-as InterestExpenseOfJointVenture Interest expense of joint venture 37.0 ind-as IncomeTaxExpenseContinuingOperationsOfJointVenture Income tax expense continuing operations of joint venture 38.0 ind-as FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished Fair value of investments in joint ventures for which there are quoted market prices 39.0 ind-as InvestmentAccountedForUsingEquityMethodOfJointVenture Investment accounted for using equity method of joint venture 40.0 ind-as ShareOfProfitLossOfContinuingOperationsOfJointVenturesAccountedForUsingEquityMethodShare of profit (loss) from continuing operations of joint ventures accounted for using equity method 41.0 ShareOfProfitLossOfDiscontinuedOperationsOfJointVenturesAccountedForUsingEquityMeth Shareofpost-taxprofit(loss)fromdiscontinuedoperationsofjointventuresaccountedforusingequity ind-as 42.0 od method ind-as ShareOfOtherComprehensiveIncomeOfJointVenturesAccountedForUsingEquityMethod Share of other comprehensive income of joint ventures accounted for using equity method, net of tax 43.0 ind-as ShareOfTotalComprehensiveIncomeOfJointVenturesAccountedForUsingEquityMethod Share of total comprehensive income of joint ventures accounted for using equity method 44.0 DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedFor Disclosureofreconciliationofsummarisedfinancialinformationofjointventureaccountedforusingequity ind-as 45.0 UsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory method to carrying amount of interest in joint venture [Text Block] ind-as DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToEntity Description of nature and extent of significant restrictions on transfer of funds to entity 46.0 ind-as UnrecognisedShareOfLossesOfJointVentures Unrecognised share of losses of joint ventures 47.0 ind-as CumulativeUnrecognisedShareOfLossesOfJointVentures Cumulative unrecognised share of losses of joint ventures 48.0 ind-as CommitmentsInRelationToJointVentures Commitments in relation to joint ventures 49.0 ind-as ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures Contingent liabilities incurred in relation to interests in joint ventures 50.0 ind-as ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers Share of contingent liabilities incurred jointly with other venturers 51.0 in-ca WhetherCompanyHasJointVenturesWhichAreYetToCommenceOperations Whether company has joint ventures which are yet to commence operations 3.0 in-ca DetailsOfJointVenturesWhichAreYetToCommenceOperationsAbstract Details of joint ventures which are yet to commence operations [Abstract] 4.0 in-ca DetailsOfJointVenturesWhichAreYetToCommenceOperationsTable Details of joint ventures which are yet to commence operations [Table] 1.0 ind-as JointVenturesWhichAreYetToCommenceOperationsAxis Joint ventures which are yet to commence operations [Axis] 1.0 in-ca DetailsOfJointVenturesWhichAreYetToCommenceOperationsLineItems Details of joint ventures which are yet to commence operations [Line Items] 2.0 ind-as NameOfJointVentureWhichIsYetToCommenceOperations Name of joint venture which is yet to commence operations 1.0 ind-as CountryOfIncorporationOrResidenceOfJointVentureWhichIsYetToCommenceOperations Country of incorporation or residence of joint venture which is yet to commence operations 2.0 in-ca CINOfJointVentureWhichIsYetToCommenceOperations CIN of joint venture which is yet to commence operations 3.0 in-ca PANOfJointVentureWhichIsYetToCommenceOperations PAN of joint venture which is yet to commence operations 4.0 IdentificationNumberOfForeignJointVentureWhichIsYetToCommenceOperationsInCountryOfIdentification number of foreign joint venture which is yet to commence operations in country of in-ca 5.0 IncorporationOrResidence incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceJointVentureWhichIsYetTo Natureofissuingauthorityincountryofincorporationorresidencejointventurewhichisyettocommence in-ca 6.0 CommenceOperations operations in-ca WhetherCompanyHasJointVenturesLiquidatedOrSoldDuringYear Whether company has joint ventures liquidated or sold during year 5.0447 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca DetailsOfJointVenturesLiquidatedOrSoldDuringYearAbstract Details of joint ventures liquidated or sold during year [Abstract] 6.0 in-ca DetailsOfJointVenturesLiquidatedOrSoldDuringYearTable Details of joint ventures liquidated or sold during year [Table] 1.0 ind-as JointVenturesLiquidatedOrSoldDuringYearAxis Joint ventures liquidated or sold during year [Axis] 1.0 in-ca DetailsOfJointVenturesLiquidatedOrSoldDuringYearLineItems Details of joint ventures liquidated or sold during year [Line Items] 2.0 ind-as NameOfJointVentureLiquidatedOrSoldDuringYear Name of joint venture liquidated or sold during year 1.0 ind-as CountryOfIncorporationOrResidenceOfJointVentureLiquidatedOrSoldDuringYear Country of incorporation or residence of joint venture liquidated or sold during year 2.0 in-ca CINOfJointVentureLiquidatedOrSoldDuringYear CIN of joint venture liquidated or sold during year 3.0 in-ca PANOfJointVentureLiquidatedOrSoldDuringYear PAN of joint venture liquidated or sold during year 4.0 IdentificationNumberOfForeignJointVentureLiquidatedOrSoldDuringYearInCountryOfIncorp Identificationnumberofforeignjointventureliquidatedorsoldduringyearincountryofincorporationor in-ca 5.0 orationOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceForeignJointVentureLiquida Natureofissuingauthorityincountryofincorporationorresidenceforeignjointventureliquidatedorsold in-ca 6.0 tedOrSoldDuringYear during year ind-as DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory Disclosure of interests in unconsolidated structured entities [Text Block] 6.0 ind-as DisclosureOfUnconsolidatedStructuredEntitiesExplanatory Disclosure of unconsolidated structured entities [Text Block] 1.0 ind-as WhetherThereAreUnconsolidatedStructuredEntities Whether there are unconsolidated structured entities 1.0 ind-as DisclosureOfUnconsolidatedStructuredEntitiesAbstract Disclosure of unconsolidated structured entities [Abstract] 2.0 ind-as DisclosureOfUnconsolidatedStructuredEntitiesTable Disclosure of unconsolidated structured entities [Table] 1.0 ind-as ClassificationOfUnconsolidatedStructuredEntitiesAxis Classification of unconsolidated structured entities [Axis] 1.0 ind-as UnconsolidatedStructuredEntitiesMember Unconsolidated structured entities [Member] 1.0 ind-as SecuritisationVehiclesMember Securitisation vehicles [Member] 1.0 ind-as AssetsbackedFinancingsMember Assets-backed financings [Member] 2.0 ind-as InvestmentFundsMember Investment funds [Member] 3.0 ind-as OthersUnconsolidatedStructuredEntitiesMember Others unconsolidated structured entities [Member] 4.0 ind-as UnconsolidatedStructuredEntitiesAxis Unconsolidated structured entities [Axis] 2.0 ind-as TotalUnconsolidatedStructuredEntitiesMember Total unconsolidated structured entities [Member] 1.0 ind-as UnconsolidatedStructuredEntities1Member Unconsolidated structured entities 1 [Member] 1.0 ind-as UnconsolidatedStructuredEntities2Member Unconsolidated structured entities 2 [Member] 2.0 ind-as UnconsolidatedStructuredEntities3Member Unconsolidated structured entities 3 [Member] 3.0 ind-as UnconsolidatedStructuredEntities4Member Unconsolidated structured entities 4 [Member] 4.0 ind-as UnconsolidatedStructuredEntities5Member Unconsolidated structured entities 5 [Member] 5.0 ind-as UnconsolidatedStructuredEntities6Member Unconsolidated structured entities 6 [Member] 6.0 ind-as UnconsolidatedStructuredEntities7Member Unconsolidated structured entities 7 [Member] 7.0 ind-as UnconsolidatedStructuredEntities8Member Unconsolidated structured entities 8 [Member] 8.0 ind-as UnconsolidatedStructuredEntities9Member Unconsolidated structured entities 9 [Member] 9.0 ind-as UnconsolidatedStructuredEntities10Member Unconsolidated structured entities 10 [Member] 10.0 ind-as DisclosureOfUnconsolidatedStructuredEntitiesLineItems Disclosure of unconsolidated structured entities [Line items] 2.0 in-ca NameOfUnconsolidatedStructuredEntity Name of un-consolidated structured entity 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 448 in-ca PermanentAccountNumberOfUnconsolidatedStructuredEntity Permanent account number of un-consolidated structured entity 2.0 in-ca CINOfUnconsolidatedStructuredEntity CIN of un-consolidated structured entity 3.0 IdentificationNumberOfForeignUnconsolidatedStructuredEntityInCountryOfIncorporationOr in-ca Identification number of foreign un-consolidated structured entity in country of incorporation or residence 4.0 Residence ind-as DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory Disclosure of information about interests in structured entity [Text Block] 5.0 ind-as DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored Description of how entity determined which structured entities it sponsored 6.0 ind-as IncomeFromStructuredEntities Income from structured entities 7.0 ind-as DescriptionOfTypesOfIncomeFromStructuredEntities Description of types of income from structured entities 8.0 ind-as AssetsTransferredToStructuredEntitiesAtTimeOfTransfer Assets transferred to structured entities, at time of transfer 9.0 ind-as AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities Assets recognised in entity's financial statements in relation to structured entities 10.0 ind-as LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities Liabilities recognised in entity's financial statements in relation to structured entities 11.0 DescriptionOfLineItemsInBalanceSheetInWhichAssetsAndLiabilitiesRecognisedInRelationTo DescriptionoflineitemsinbalanceSheetinwhichassetsandliabilitiesrecognisedinrelationtostructured ind-as 12.0 StructuredEntitiesAreRecognised entities are recognised ind-as MaximumExposureToLossFromInterestsInStructuredEntities Maximum exposure to loss from interests in structured entities 13.0 InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermi ind-as Information about how maximum exposure to loss from interests in structured entities is determined 14.0 ned DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntit Descriptionoffactandreasonswhymaximumexposuretolossfrominterestsinstructuredentitiescannotbe ind-as 15.0 iesCannotBeQuantified quantified DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEn Descriptionofcomparisonbetweenassetsandliabilitiesrecognisedinrelationtostructuredentitiesand ind-as 16.0 titiesAndMaximumExposureToLossFromInterestsInStructuredEntities maximum exposure to loss from interests in structured entities DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligati ind-as Description of type of support provided to structured entity without having contractual obligation to do so 17.0 onToDoSo ind-as SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo Support provided to structured entity without having contractual obligation to do so 18.0 DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObl Descriptionofreasonsforprovidingsupporttostructuredentitywithouthavingcontractualobligationtodo ind-as 19.0 igationToDoSo so ind-as DescriptionOfIntentionsToProvideSupportToStructuredEntity Description of intentions to provide support to structured entity 20.0 AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructure Additionalinformationaboutnatureofandchangesinrisksassociatedwithinterestsinstructuredentities ind-as 21.0 dEntitiesExplanatory [Text Block] 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seInterestsRankLowerThanEntitysInterestsExplanatory rank lower than entity's interests [Text Block] DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithTDisclosureofinformationaboutliquidityarrangements,guaranteesorothercommitmentswiththirdparties ind-as 6.0 hirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory that may affect fair value or risk of interests in structured entities [Text Block] ind-as DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities Description of difficulties structured entity experienced in financing its activities 7.0 ind-as DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory Disclosure of forms of funding of structured entity and their weighted-average life [Text Block] 8.0 ind-as DisclosureOfInvestmentEntitiesExplanatory Disclosure of investment entities [Text Block] 7.0 InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInv Informationaboutsignificant judgementsand assumptionsmade indeterminingthatentityisinvestment ind-as 1.0 estmentEntity entity DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMo Descriptionofreasonsforconcludingthatentityisinvestmententityifitdoesnothaveoneormoretypical ind-as 2.0 reTypicalCharacteristics characteristics449 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfChangeOfInvestmentEntityStatus Description of change of investment entity status 3.0 ind-as DescriptionOfReasonsForChangeOfInvestmentEntityStatus Description of reasons for change of investment entity status 4.0 ind-as DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory Disclosure of effect of change of investment entity status on financial statements [Text Block] 5.0 FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntity ind-as Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status 1.0 Status ind-as GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status 2.0 DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsiDescriptionoflineitem(s)inprofitorlossinwhichgain(loss)oncessationofconsolidationofsubsidiariesis ind-as 3.0 diariesIsRecognised recognised ind-as StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation Statement that investment entity is required to apply exception from consolidation 6.0 ind-as DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory Disclosure of information about unconsolidated subsidiaries [Text Block] 7.0 ind-as WhetherThereAreUnconsolidatedSubsidiaries Whether there are unconsolidated subsidiaries 1.0 ind-as DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract Disclosure of information about unconsolidated subsidiaries [Abstract] 2.0 ind-as DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable Disclosure of information about unconsolidated subsidiaries [Table] 1.0 ind-as UnconsolidatedSubsidiariesAxis Unconsolidated subsidiaries [Axis] 1.0 ind-as DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems Disclosure of information about unconsolidated subsidiaries [Line items] 2.0 ind-as TypeOfUnconsolidatedSubsidiaries Type of un-consolidated subsidiaries 1.0 ind-as NameOfSubsidiary Name of subsidiary 2.0 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 3.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary 4.0 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 5.0 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 6.0 in-ca IdentificationNumberOfForeignSubsidiaryInCountryOfIncorporationOrResidence Identification number of foreign subsidiary in country of incorporation or residence 7.0 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary 8.0 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary 9.0 ind-as DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent Description of nature and extent of significant restrictions on transfer of funds to parent 10.0 ind-as DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary Description of current commitments or intentions to provide support to subsidiary 11.0 DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDDescriptionoftypeofsupportprovidedtosubsidiarybyinvestmententityoritssubsidiarieswithouthaving ind-as 12.0 oSo contractual obligation to do so Supportprovidedtosubsidiarybyinvestmententityoritssubsidiarieswithouthavingcontractualobligation ind-as SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo 13.0 to do so DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligatio Descriptionofreasonsforprovidingsupporttosubsidiarybyinvestmententityoritssubsidiarieswithout ind-as 14.0 nToDoSo having contractual obligation to do so DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntiDisclosureofinformationaboutunconsolidatedstructuredentitiescontrolled byinvestment entity[Text ind-as 8.0 tyExplanatory Block] ind-as WhetherThereAreUnconsolidatedStructuredEntitiesControlledByInvestmentEntity Whether there are unconsolidated structured entities controlled by investment entity 1.0 DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEnti ind-as Disclosure of information about unconsolidated structured entities controlled by investment entity [Abstract] 2.0 tyAbstract DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEnti ind-as Disclosure of information about unconsolidated structured entities controlled by investment entity [Table] 1.0 tyTable ind-as UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis Unconsolidated structured entities controlled by investment entity [Axis] 1.0 DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntiDisclosureofinformationaboutunconsolidatedstructuredentitiescontrolled byinvestment entity[Line ind-as 2.0 tyLineItems items][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 450 in-ca NameOfUnconsolidatedStructuredEntity Name of un-consolidated structured entity 1.0 in-ca PermanentAccountNumberOfUnconsolidatedStructuredEntity Permanent account number of un-consolidated structured entity 2.0 in-ca CINOfUnconsolidatedStructuredEntity CIN of un-consolidated structured entity 3.0 IdentificationNumberOfForeignUnconsolidatedStructuredEntityInCountryOfIncorporationOr in-ca Identification number of foreign un-consolidated structured entity in country of incorporation or residence 4.0 Residence DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubs Descriptionoftermsofcontractualarrangementsthatcouldrequireinvestmententityoritssubsidiariesto ind-as idiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmen 5.0 provide financial support to unconsolidated structured entity controlled by investment entity tEntity ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControlliExplanation of relevant factors in reaching decision to provide support that resulted in controlling ind-as 6.0 ngUnconsolidatedStructuredEntity unconsolidated structured entity http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesNonCurrentAssetHeldForSaleAndDiscontinuedOperations_611600 Definition [611600] Notes - Non-current asset held for sale and discontinued operations prefix name label order ind-as DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory Disclosure of non-current assets held for sale and discontinued operations [Text Block] ind-as RevenueDiscontinuedOperations Revenue discontinued operations 1.0 ind-as ExpensesDiscontinuedOperations Expenses discontinued operations 2.0 ind-as ProfitLossBeforeTaxDiscontinuedOperations Profit (loss) before tax, discontinued operations 3.0 ind-as TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations Tax expense relating to profit (loss) from ordinary activities of discontinued operations 4.0 GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDGain(loss)recognisedonmeasurementtofairvaluelesscoststosellorondisposalofassetsordisposal ind-as 5.0 isposalGroupsConstitutingDiscontinuedOperations groups constituting discontinued operation ind-as TaxExpenseRelatingToGainLossOnDiscontinuance Tax expense relating to gain (loss) on discontinuance 6.0 ind-as CashFlowsFromContinuingAndDiscontinuedOperationsAbstract Cash flows from continuing and discontinued operations [Abstract] 7.0 ind-as CashFlowsFromUsedInOperatingActivitiesAbstract Cash flows from used in operating activities [Abstract] 1.0 ind-as CashFlowsFromUsedInOperatingActivitiesContinuingOperations Net cash flows from (used in) operating activities, continuing operations 1.0 ind-as CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations Net cash flows from (used in) operating activities, discontinued operations 2.0 ind-as CashFlowsFromUsedInOperatingActivities Net cash flows from (used in) operating activities 3.0 ind-as CashFlowsFromUsedInInvestingActivitiesAbstract Cash flows from used in investing activities [Abstract] 2.0 ind-as CashFlowsFromUsedInInvestingActivitiesContinuingOperations Net cash flows from (used in) investing activities, continuing operations 1.0 ind-as CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations Net cash flows from (used in) investing activities, discontinued operations 2.0 ind-as CashFlowsFromUsedInInvestingActivities Net cash flows from (used in) investing activities 3.0 ind-as CashFlowsFromUsedInFinancingActivitiesAbstract Cash flows from used in financing activities [Abstract] 3.0 ind-as CashFlowsFromUsedInFinancingActivitiesContinuingOperations Net cash flows from (used in) financing activities, continuing operations 1.0 ind-as CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations Net cash flows from (used in) financing activities, discontinued operations 2.0 ind-as CashFlowsFromUsedInFinancingActivities Net cash flows from (used in) financing activities 3.0 ind-as IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations Increase (decrease) in cash and cash equivalents, discontinued operations 4.0 ind-as IncomeFromContinuingOperationsAttributableToOwnersOfParent Income from continuing operations attributable to owners of parent 8.0 ind-as IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent Income from discontinued operations attributable to owners of parent 9.0451 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests Profit (loss) from continuing operations attributable to non-controlling interests 10.0 ind-as ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests Profit (loss) from discontinued operations attributable to non-controlling interests 11.0 ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperati ind-as Explanation of nature and adjustments to amounts previously presented in discontinued operations 12.0 ons ind-as DescriptionOfNoncurrentAssetsOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified Description of non-current Assets or disposal group held for sale which were sold or reclassified 13.0 ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalManner ind-as Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing 14.0 AndTiming GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCu Gains(losses)onsubsequentincreaseinfairvaluelesscoststosellnotinexcessofrecognisedcumulative ind-as 15.0 mulativeImpairmentLoss impairment loss or write-down to fair value less costs to sell ind-as SegmentInWhichNoncurrentAssetsOrDisposalGroupHeldForSaleIsPresented Description of segment in which non-current Assets or disposal group held for sale is presented 16.0 ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetsOrDisposalGroupHeldForSale Explanationofeffectofchangesinplantosellnon-currentAssetsordisposalgroupheldforsaleonresults ind-as 17.0 OnResultsOfOperationsForCurrentPeriod of operations for current period ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetsOrDisposalGroupHeldForSale Explanationofeffectofchangesinplantosellnon-currentAssetsordisposalgroupheldforsaleonresults ind-as 18.0 OnResultsOfOperationsForPriorPeriod of operations for prior period ind-as DescriptionOfChangesInPlanToSellNoncurrentAssetsOrDisposalGroupHeldForSale Description of changes in plan to sell non-current Assets or disposal group held for sale 19.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherProvisionsContingentLiabilitiesAndContingentAssets_611700 Definition [611700] Notes - Other provisions, contingent liabilities and contingent assets prefix name label order ind-as DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory Disclosure of other provisions, contingent liabilities and contingent assets [Text Block] ind-as DisclosureOfOtherProvisionsExplanatory Disclosure of other provisions [Text Block] 1.0 ind-as DisclosureOfOtherProvisionsAbstract Disclosure of other provisions [Abstract] 1.0 ind-as DisclosureOfOtherProvisionsTable Disclosure of other provisions [Table] 1.0 ind-as ClassesOfProvisionsAxis Classes of other provisions [Axis] 1.0 ind-as OtherProvisionsMember Other provisions [Member] 1.0 ind-as WarrantyProvisionMember Warranty provision [Member] 1.0 ind-as RestructuringProvisionMember Restructuring provision [Member] 2.0 ind-as LegalProceedingsProvisionMember Legal proceedings provision [Member] 3.0 ind-as RefundsProvisionMember Refunds provision [Member] 4.0 ind-as OnerousContractsProvisionMember Onerous contracts provision [Member] 5.0 ind-as ProvisionForDecommissioningRestorationAndRehabilitationCostsMember Provision for decommissioning restoration and rehabilitation costs [Member] 6.0 ind-as OtherEnvironmentRelatedProvisionMember Other environment related provision [Member] 7.0 ind-as ProvisionForCreditCommitmentsMember Provision for credit commitments [Member] 8.0 ind-as ProvisionForTaxesOtherThanIncomeTaxMember Provision for taxes other than income tax [Member] 9.0 ind-as CSRExpenditureProvisionMember CSR expenditure provision [Member] 10.0 ind-as OtherProvisionsOthersMember Other provisions, others [Member] 11.0 ind-as OtherProvisionsOthers1Member Other provisions, others 1 [Member] 1.0 ind-as OtherProvisionsOthers2Member Other provisions, others 2 [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 452 ind-as OtherProvisionsOthers3Member Other provisions, others 3 [Member] 3.0 ind-as OtherProvisionsOthers4Member Other provisions, others 4 [Member] 4.0 ind-as OtherProvisionsOthers5Member Other provisions, others 5 [Member] 5.0 ind-as DisclosureOfOtherProvisionsLineItems Disclosure of other provisions [Line items] 2.0 ind-as ReconciliationOfChangesInOtherProvisionsAbstract Reconciliation of changes in other provisions [Abstract] 1.0 ind-as OtherProvisions Other provisions at beginning of period 1.0 ind-as ChangesInOtherProvisionsAbstract Changes in other provisions [Abstract] 2.0 ind-as AdditionalProvisionsOtherProvisionsAbstract Additional provisions, other provisions [Abstract] 1.0 ind-as NewProvisionsOtherProvisions New provisions, other provisions 1.0 ind-as IncreaseDecreaseInExistingProvisionsOtherProvisions Increase in existing provisions, other provisions 2.0 ind-as AdditionalProvisionsOtherProvisions Total additional provisions, other provisions 3.0 ind-as AcquisitionsThroughBusinessCombinationsOtherProvisions Acquisitions through business combinations, other provisions 2.0 ind-as ProvisionUsedOtherProvisions Provision used, other provisions 3.0 ind-as UnusedProvisionReversedOtherProvisions Unused provision reversed, other provisions 4.0 ind-as IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions Increase through adjustments arising from passage of time, other provisions 5.0 ind-as IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions Increase (decrease) through change in discount rate, other provisions 6.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions Increase (decrease) through net exchange differences, other provisions 7.0 ind-as DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions Decrease through loss of control of subsidiary, other provisions 8.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions Increase (decrease) through transfers and other changes, other provisions 9.0 DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOt ind-as Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions 10.0 herProvisions ind-as OtherIncreaseDecreaseInOtherProvisions Other increase decrease in other provisions 11.0 ind-as ChangesInOtherProvisions Total changes in other provisions 12.0 ind-as OtherProvisions Other provisions at end of period 3.0 ind-as DescriptionOfNatureOfObligationOtherProvisions Description of nature of obligation, other provisions 2.0 ind-as DescriptionOfExpectedTimingOfOutflowsOtherProvisions Description of expected timing of outflows other provisions 3.0 ind-as IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions Indication of uncertainties of amount or timing of outflows other provisions 4.0 ind-as DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions Description of major assumptions made concerning future events other provisions 5.0 ind-as AssetsRecognisedForExpectedReimbursementOtherProvisions Assets recognised for expected reimbursement other provisions 6.0 ind-as ExpectedReimbursementOtherProvisions Expected reimbursement other provisions 7.0 ind-as DescriptionOfOtherProvisionsOthers Description of other provisions, others 8.0 ind-as DisclosureOfContingentLiabilitiesExplanatory Disclosure of contingent liabilities [Text Block] 2.0 ind-as WhetherThereAreAnyContingentLiabilities Whether there are any contingent liabilities 1.0 ind-as DisclosureOfContingentLiabilitiesAbstract Disclosure of contingent liabilities [Abstract] 2.0 ind-as DisclosureOfContingentLiabilitiesTable Disclosure of contingent liabilities [Table] 1.0 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] 1.0453 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ContingentLiabilitiesMember Contingent liabilities [Member] 1.0 ind-as WarrantyContingentLiabilityMember Warranty contingent liability [Member] 1.0 ind-as RestructuringContingentLiabilityMember Restructuring contingent liability [Member] 2.0 ind-as LegalProceedingsContingentLiabilityMember Legal proceedings contingent liability [Member] 3.0 ind-as OnerousContractsContingentLiabilityMember Onerous contracts contingent liability [Member] 4.0 ind-as ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember Contingent liability for decommissioning restoration and rehabilitation costs [Member] 5.0 ind-as OtherEnvironmentRelatedContingentLiabilityMember Other environment related contingent liability [Member] 6.0 ind-as TaxContingentLiabilityMember Tax contingent liability [Member] 7.0 ind-as ContingentLiabilityForGuaranteesMember Contingent liability for guarantees [Member] 8.0 ind-as ContingentLiabilitiesOfJointVentureMember Contingent liabilities of joint venture [Member] 9.0 ind-as ContingenciesRelatedToGovernmentGrantMember Contingencies related to government grant [Member] 10.0 ind-as ShareOfContingentLiabilitiesOfAssociatesMember Share of contingent liabilities of associates [Member] 11.0 ind-as ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember Contingent liability arising from post-employment benefit obligations [Member] 12.0 ind-as OtherContingentLiabilitiesMember Other contingent liabilities [Member] 13.0 ind-as IndemnityForGuaranteesGivenByBankMember Indemnity for guarantees given by bank [Member] 1.0 ind-as IndemnityForGuaranteesGivenByFinancialInstitutionsMember Indemnity for guarantees given by financial institutions [Member] 2.0 ind-as GuaranteeGivenForLetterOfCreditMember Guarantee given for letter of credit [Member] 3.0 ind-as GuaranteeGivenForRelatedPartiesMember Guarantee given for related parties [Member] 4.0 ind-as OtherGuaranteesGivenMember Other guarantees given [Member] 5.0 ind-as ContingentLiabilityOnBillDiscountedMember Contingent liability on bill discounted [Member] 6.0 ind-as ContingentLiabilityOnUncalledLiabilityOnPartlyPaidUpSharesMember Contingent liability on uncalled liability on partly paid-up shares [Member] 7.0 ind-as ContingentLiabilityOnDisputedTaxLiabilitiesRelatingToSalesServiceAndIncomeMember Contingent liability on disputed tax liabilities relating to sales service and income [Member] 8.0 ind-as ContingentLiabilityOnDisputedSalesTaxMember Contingent liability on disputed sales tax [Member] 9.0 ind-as ContingentLiabilityOnDisputedIncomeTaxMember Contingent liability on disputed income tax [Member] 10.0 ind-as ContingentLiabilityOnDisputedExciseDemandsMember Contingent liability on disputed excise demands [Member] 11.0 ind-as ContingentLiabilityOnDisputedCustomDemandsMember Contingent liability on disputed custom demands [Member] 12.0 ind-as ContingentLiabilityOnDisputedServiceTaxDemandsMember Contingent liability on disputed service tax demands [Member] 13.0 ind-as ContingentLiabilityOnOtherDisputedTaxLiabilitiesMember Contingent liability on other disputed tax liabilities [Member] 14.0 ind-as ContingentLiabilityOnDisputedLiabilityRelatingToEmployeesAndOtherStaffMember Contingent liability on disputed liability relating to employees and other staff [Member] 15.0 ind-as ContingentLiabilityRelatingToProvisionsUnderCompaniesActMember Contingent liability relating to provisions under companies act [Member] 16.0 ind-as ContingentLiabilityInForeignExchangeMember Contingent liability in foreign exchange [Member] 17.0 ind-as ContingentLiabilitiesInRespectOfDerivativeTransactionsMember Contingent liabilities in respect of derivative transactions [Member] 18.0 ind-as ContingentLiabilityOnLiquidatedDamagesForDelayInDeliveryOfGoodsMember Contingent liability on liquidated damages for delay in delivery of goods [Member] 19.0 ind-as ContingentLiabilityOnLeaseCommitmentsMember Contingent liability on lease commitments [Member] 20.0 ind-as ContingentLiabilityOnEnvironmentalLiabilitiesMember Contingent liability on environmental liabilities [Member] 21.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 454 ind-as ContingentLiabilityOnDisputedLiabilitiesPendingBeforeCourtMember Contingent liability on disputed liabilities pending before court [Member] 22.0 ind-as ContingentLiabilitiesInRespectOfTechnologyKnowHowFeesRoyaltiesMember Contingent liabilities in respect of technology know-how fees royalties [Member] 23.0 ind-as OtherContingentLiabilitiesOthersMember Other contingent liabilities, others [Member] 24.0 ind-as DisclosureOfContingentLiabilitiesLineItems Disclosure of contingent liabilities [Line items] 2.0 ind-as DescriptionOfNatureOfObligationContingentLiabilities Description of nature of obligation, contingent liabilities 1.0 ind-as ExplanationOfFinancialEffectOfContingentLiabilities Explanation of estimated financial effect of contingent liabilities 2.0 ind-as EstimatedFinancialEffectOfContingentLiabilities Estimated financial effect of contingent liabilities 3.0 ind-as ExplanationOfPossibilityOfReimbursementContingentLiabilities Explanation of possibility of reimbursement contingent liabilities 4.0 ind-as IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities Indication of uncertainties of amount or timing of outflows contingent liabilities 5.0 ind-as DescriptionOfOtherContingentLiabilitiesOthers Description of other contingent liabilities others 3.0 ind-as DescriptionOfNatureOfContingentAssets Description of nature of contingent assets 3.0 ind-as ExplanationOfEstimatedFinancialEffectOfContingentAssets Explanation of estimated financial effect of contingent assets 4.0 ind-as EstimatedFinancialEffectOfContingentAssets Estimated financial effect of contingent assets 5.0 ind-as InformationAboutContingentAssetsThatDisclosureIsNotPracticable Information about contingent assets that disclosure is not practicable 6.0 ind-as InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable Information about contingent liabilities that disclosure is not practicable 7.0 ind-as ExplanationOfReasonForNondisclosureOfInformationRegardingProvision Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision 8.0 ind-as ExplanationOfReasonForNondisclosureOfInformationRegardingContingentLiability Explanation of reason for nondisclosure of information regarding contingent liability 9.0 Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent ind-as ExplanationOfReasonForNondisclosureOfInformationRegardingContingentAssets 10.0 Assets LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesRevenue_611800 Definition [611800] Notes - Revenue prefix name label order ind-as DisclosureOfRevenueExplanatory Disclosure of revenue [Text Block] ind-as DescriptionOfAccountingPolicyForRecognitionOfRevenueExplanatory Description of accounting policy for recognition of revenue [Text Block] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAccountingForGovernmentGrantsAndDisclosureOfGovernmentAssistance_61190 0 Definition [611900] Notes - Accounting for government grants and disclosure of government assistance prefix name label order DisclosureOfAccountingForGovernmentGrantsAndDisclosureOfGovernmentAssistanceExpla ind-as Disclosure of accounting for government grants and disclosure of government assistance [Text Block] natory ind-as WhetherCompanyHasReceivedAnyGovernmentGrantOrGovernmentAssistance Whether company has received any government grant or government assistance 1.0 ind-as DescriptionOfAccountingPolicyForGovernmentGrantsExplanatory Description of accounting policy for government grants [Text Block] 2.0 ind-as DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements Description of nature and extent of government grants recognised in financial statements 3.0 ind-as IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity Indication of other forms of government assistance with direct benefits for entity 4.0455 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistan ind-as Explanation of unfulfilled conditions and other contingencies attaching to government assistance 5.0 ce ind-as CapitalSubsidiesOrGrantsReceivedFromGovernmentAuthorities Capital subsidies or grants received from government authorities 6.0 ind-as RevenueSubsidiesOrGrantsReceivedFromGovernmentAuthorities Revenue subsidies or grants received from government authorities 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesConstructionContracts_612000 Definition [612000] Notes - Construction contracts prefix name label order ind-as DisclosureOfNotesOnConstructionContractsExplanatory Disclosure of notes on construction contracts [Text Block] ind-as WhetherThereAreAnyConstructionContracts Whether there are any construction contracts 1.0 ind-as RevenueFromConstructionContracts Revenue from construction contracts 2.0 ind-as MethodsUsedToDetermineConstructionContractRevenueRecognised Methods used to determine construction contract revenue recognised 3.0 ind-as MethodsUsedToDetermineStageOfCompletionOfConstructionInProgress Methods used to determine stage of completion of construction in progress 4.0 ind-as CostsIncurredAndRecognisedProfitsLessRecognisedLosses Costs incurred and recognised profits (less recognised losses) 5.0 ind-as AdvancesReceivedForContractsInProgress Advances received for contracts in progress 6.0 ind-as RetentionForContractsInProgress Retention for contracts in progress 7.0 ind-as GrossAmountDueFromCustomersForContractWorkAsAssets Gross amount due from customers for contract work as Assets 8.0 ind-as GrossAmountDueToCustomersForContractWorkAsLiability Gross amount due to customers for contract work as liability 9.0 ind-as ProgressBillings Progress billings 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesImpairmentOfAssets_612100 Definition [612100] Notes - Impairment of assets prefix name label order ind-as DisclosureOfImpairmentOfAssetsExplanatory Disclosure of impairment of assets [Text Block] ind-as DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory Disclosure of impairment loss and reversal of impairment loss [Text Block] 1.0 ind-as WhetherThereIsAnyImpairmentLossOrReversalOfImpairmentLossDuringTheYear Whether there is any impairment loss or reversal of impairment loss during the year 1.0 ind-as DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract Disclosure of impairment loss and reversal of impairment loss [Abstract] 2.0 ind-as DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable Disclosure of impairment loss and reversal of impairment loss [Table] 1.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 1.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 2.0 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 3.0 ind-as InvestmentPropertyMember Investment property [Member] 4.0 ind-as GoodwillMember Goodwill [Member] 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 456 ind-as RightOfUseAssetsMember Right-of-use assets [Member] 6.0 ind-as ExplorationAndEvaluationAssetsMember Exploration and evaluation assets [Member] 7.0 ind-as InvestmentsAccountedForUsingEquityMethodMember Investments accounted for using equity method [Member] 8.0 ind-as NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember Non-current assets or disposal groups classified as held for sale [Member] 9.0 ind-as OtherImpairedAssetsMember Other impaired assets [Member] 10.0 ind-as OtherImpairedAssets1Member Other impaired assets 1 [Member] 1.0 ind-as OtherImpairedAssets2Member Other impaired assets 2 [Member] 2.0 ind-as OtherImpairedAssets3Member Other impaired assets 3 [Member] 3.0 ind-as OtherImpairedAssets4Member Other impaired assets 4 [Member] 4.0 ind-as OtherImpairedAssets5Member Other impaired assets 5 [Member] 5.0 ind-as OtherImpairedAssets6Member Other impaired assets 6 [Member] 6.0 ind-as OtherImpairedAssets7Member Other impaired assets 7 [Member] 7.0 ind-as OtherImpairedAssets8Member Other impaired assets 8 [Member] 8.0 ind-as OtherImpairedAssets9Member Other impaired assets 9 [Member] 9.0 ind-as OtherImpairedAssets10Member Other impaired assets 10 [Member] 10.0 ind-as DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems Disclosure of impairment loss and reversal of impairment loss [Line items] 2.0 ind-as DescriptionOfOtherImpairedAssets Description of other impaired assets 1.0 ind-as ImpairmentLossRecognisedInProfitOrLoss Impairment loss recognised in profit or loss 2.0 DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecogDescriptionoflineitem(s)instatementofcomprehensiveincomeinwhichimpairmentlossesrecognisedin ind-as 3.0 nisedInProfitOrLossAreIncluded profit or loss are included ind-as ReversalOfImpairmentLossRecognisedInProfitOrLoss Reversal of impairment loss recognised in profit or loss 4.0 DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecogDescriptionoflineitem(s)instatementofcomprehensiveincomeinwhichimpairmentlossesrecognisedin ind-as 5.0 nisedInProfitOrLossAreReversed profit or loss are reversed ind-as ImpairmentLossRecognisedInOtherComprehensiveIncome Impairment loss recognised in other comprehensive income 6.0 ind-as ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome Reversal of impairment loss recognised in other comprehensive income 7.0 DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividua DisclosureofinformationforimpairmentlossrecognisedorreversedforindividualAssetsorcash-generating ind-as 2.0 lAssetsOrCashgeneratingUnitExplanatory unit [Text Block] ind-as WhetherImpairmentLossRecognisedOrReversedForIndividualAssetsOrCashGeneratingUnit Whether impairment loss recognised or reversed for individual Assets or cash-generating unit 1.0 DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividua DisclosureofinformationforimpairmentlossrecognisedorreversedforindividualAssetsorcash-generating ind-as 2.0 lAssetsOrCashgeneratingUnitAbstract unit [Abstract] DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividua DisclosureofinformationforimpairmentlossrecognisedorreversedforindividualAssetsorcash-generating ind-as 1.0 lAssetsOrCashgeneratingUnitTable unit [Table] ind-as IndividualAssetsOrCashGeneratingUnitsAxis Individual assets or cash generating units [Axis] 1.0 DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividua DisclosureofinformationforimpairmentlossrecognisedorreversedforindividualAssetsorcash-generating ind-as 2.0 lAssetsOrCashgeneratingUnitLineItems unit [Line items] ind-as DescriptionOfIndividualAssetsOrCashGeneratingUnits Description of individual assets or cash-generating units 1.0 ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAnd Explanationofmaineventsandcircumstancesthatledtorecognitionofimpairmentlossesandreversalsof ind-as 2.0 ReversalsOfImpairmentLossesCashGeneratingUnits impairment losses ind-as ImpairmentLossCashGeneratingUnits Impairment loss 3.0 ind-as ReversalOfImpairmentLossCashGeneratingUnits Reversal of impairment loss 4.0 ind-as DescriptionOfNatureOfIndividualAssets Description of nature of individual Assets 5.0457 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfReportableSegmentToWhichIndividualAssetsBelongs Description of reportable segment to which individual Assets belongs 6.0 ind-as DescriptionOfCashGeneratingUnit Description of cash generating unit 7.0 ind-as DescriptionOfCurrentAndFormerWayOfAggregatingAssets Description of current and former way of aggregating assets 8.0 ind-as DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified Description of reasons for changing way cash-generating unit is identified 9.0 ind-as RecoverableAmountOfAssetsOrCashgeneratingUnit Recoverable amount of Assets or cash-generating unit 10.0 ind-as InformationWhetherRecoverableAmountOfAssetsIsFairValueLessCostsToSellOrValueInUse Information whether recoverable amount of Assets is fair value less costs of disposal or value in use 11.0 ind-as DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised Description of level of fair value hierarchy within which fair value measurement is categorised 12.0 ind-as DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal Description of valuation techniques used to measure fair value less costs of disposal 13.0 ind-as DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal Description of change in valuation technique used to measure fair value less costs of disposal 14.0 DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsO ind-as Description of reasons for change in valuation technique used to measure fair value less costs of disposal 15.0 fDisposal DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLes Descriptionofkeyassumptionsonwhichmanagementhasbaseddeterminationoffairvaluelesscostsof ind-as 16.0 sCostsOfDisposal disposal DescriptionOfManagementSApproachToDeterminingTheValueOrValuesAssignedToEachKey ind-as Description of management’s approach to determining the value (or values) assigned to each key assumption 17.0 Assumption ind-as DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal Discount rate used in current measurement of fair value less costs of disposal 18.0 ind-as DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal Discount rate used in previous measurement of fair value less costs of disposal 19.0 ind-as DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse Discount rate used in current estimate of value in use 20.0 ind-as DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse Discount rate used in previous estimate of value in use 21.0 ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSeg ind-as Explanation of impairment loss recognised or reversed by class of assets and by reportable segment 3.0 mentExplanatory ind-as DisclosureOfImpairmentLossRecognisedOrReversedAbstract Disclosure of impairment loss recognised or reversed [Abstract] 1.0 ind-as DisclosureOfImpairmentLossRecognisedOrReversedTable Disclosure of impairment loss recognised or reversed [Table] 1.0 ind-as IndividualAssetsOrCashGeneratingUnitsAxis Individual assets or cash generating units [Axis] 1.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 2.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 2.0 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 3.0 ind-as InvestmentPropertyMember Investment property [Member] 4.0 ind-as GoodwillMember Goodwill [Member] 5.0 ind-as RightOfUseAssetsMember Right-of-use assets [Member] 6.0 ind-as ExplorationAndEvaluationAssetsMember Exploration and evaluation assets [Member] 7.0 ind-as InvestmentsAccountedForUsingEquityMethodMember Investments accounted for using equity method [Member] 8.0 ind-as NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember Non-current assets or disposal groups classified as held for sale [Member] 9.0 ind-as OtherImpairedAssetsMember Other impaired assets [Member] 10.0 ind-as OtherImpairedAssets1Member Other impaired assets 1 [Member] 1.0 ind-as OtherImpairedAssets2Member Other impaired assets 2 [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 458 ind-as OtherImpairedAssets3Member Other impaired assets 3 [Member] 3.0 ind-as OtherImpairedAssets4Member Other impaired assets 4 [Member] 4.0 ind-as OtherImpairedAssets5Member Other impaired assets 5 [Member] 5.0 ind-as OtherImpairedAssets6Member Other impaired assets 6 [Member] 6.0 ind-as OtherImpairedAssets7Member Other impaired assets 7 [Member] 7.0 ind-as OtherImpairedAssets8Member Other impaired assets 8 [Member] 8.0 ind-as OtherImpairedAssets9Member Other impaired assets 9 [Member] 9.0 ind-as OtherImpairedAssets10Member Other impaired assets 10 [Member] 10.0 ind-as ReportableSegmentsAxis Reportable segments [Axis] 3.0 ind-as ReportableSegmentsMember Reportable segments [Member] 1.0 ind-as ReportableSegments1Member Reportable segments 1 [Member] 1.0 ind-as ReportableSegments2Member Reportable segments 2 [Member] 2.0 ind-as ReportableSegments3Member Reportable segments 3 [Member] 3.0 ind-as ReportableSegments4Member Reportable segments 4 [Member] 4.0 ind-as ReportableSegments5Member Reportable segments 5 [Member] 5.0 ind-as ReportableSegments6Member Reportable segments 6 [Member] 6.0 ind-as ReportableSegments7Member Reportable segments 7 [Member] 7.0 ind-as ReportableSegments8Member Reportable segments 8 [Member] 8.0 ind-as ReportableSegments9Member Reportable segments 9 [Member] 9.0 ind-as ReportableSegments10Member Reportable segments 10 [Member] 10.0 ind-as ReportableSegments11Member Reportable segments 11 [Member] 11.0 ind-as ReportableSegments12Member Reportable segments 12 [Member] 12.0 ind-as ReportableSegments13Member Reportable segments 13 [Member] 13.0 ind-as ReportableSegments14Member Reportable segments 14 [Member] 14.0 ind-as ReportableSegments15Member Reportable segments 15 [Member] 15.0 ind-as ReportableSegments16Member Reportable segments 16 [Member] 16.0 ind-as ReportableSegments17Member Reportable segments 17 [Member] 17.0 ind-as ReportableSegments18Member Reportable segments 18 [Member] 18.0 ind-as ReportableSegments19Member Reportable segments 19 [Member] 19.0 ind-as ReportableSegments20Member Reportable segments 20 [Member] 20.0 ind-as DisclosureOfImpairmentLossRecognisedOrReversedLineItems Disclosure of impairment loss recognised or reversed [Line items] 2.0 ind-as DescriptionOfCashGeneratingUnits Description of cash-generating units 1.0 ind-as DescriptionOfSegment Description of segment 2.0 ind-as DescriptionOfOtherImpairedAssets Description of other impaired assets 3.0 ind-as ImpairmentLoss Impairment loss 4.0 ind-as ReversalOfImpairmentLoss Reversal of impairment loss 5.0459 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAnd Explanationofmaineventsandcircumstancesthatledtorecognitionofimpairmentlossesandreversalsof ind-as 4.0 ReversalsOfImpairmentLosses impairment losses ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentL ind-as Explanation of main classes of assets affected by impairment losses or reversals of impairment losses 5.0 osses ind-as UnallocatedGoodwill Unallocated goodwill 6.0 ind-as DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory Explanation of goodwill not allocated to cash-generating unit 7.0 ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulL Explanationoffactthatcarryingamountofgoodwillorintangibleassetswithindefiniteusefullivesisnot ind-as 8.0 ivesIsNotSignificant significant ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniExplanationoffactthataggregatecarryingamountofgoodwillorintangibleassetswithindefiniteusefullives ind-as 9.0 teUsefulLivesAllocatedToRecoverableAmountsIsSignificant allocated to cash-generating units is significant DisclosureOfInformationForIndividualAssetsOrCashgeneratingUnitWithSignificantAmountOf ind-as Disclosure of information for cash-generating units [Text Block] 10.0 GoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory DisclosureOfInformationForIndividualAssetsOrCashgeneratingUnitWithSignificantAmountOf ind-as Disclosure of information for cash-generating units [Abstract] 1.0 GoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract DisclosureOfInformationForIndividualAssetsOrCashgeneratingUnitWithSignificantAmountOf ind-as Disclosure of information for cash-generating units [Table] 1.0 GoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAsset ind-as Cash-generating units [Axis] 1.0 sWithIndefiniteUsefulLivesAxis DisclosureOfInformationForIndividualAssetsOrCashgeneratingUnitWithSignificantAmountOf ind-as Disclosure of information for cash-generating units [Line items] 2.0 GoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems ind-as DescriptionOfCashGeneratingUnit Description of cash generating unit 1.0 ind-as GoodwillCashGeneratingUnit Goodwill 2.0 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life 3.0 ind-as DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined Description of basis on which unit's recoverable amount has been determined 4.0 ind-as DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections Description of key assumptions on which management has based cash flow projections 5.0 ind-as DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal Description of valuation techniques used to measure fair value less costs of disposal 6.0 DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLes Descriptionofkeyassumptionsonwhichmanagementhasbaseddeterminationoffairvaluelesscostsof ind-as 7.0 sCostsOfDisposal disposal ind-as DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions Description of management's approach to determining values assigned to key assumptions 8.0 ind-as DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised Description of level of fair value hierarchy within which fair value measurement is categorised 9.0 ind-as DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal Description of change in valuation technique used to measure fair value less costs of disposal 10.0 DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsO ind-as Description of reasons for change in valuation technique used to measure fair value less costs of disposal 11.0 fDisposal ind-as ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows Explanation of period over which management has projected cash flows 12.0 ind-as DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections Growth rate used to extrapolate cash flow projections 13.0 ind-as DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate Description of justification for using growth rate that exceeds long-term average growth rate 14.0 ind-as DescriptionOfDiscountRatesAppliedToCashFlowProjections Discount rate applied to cash flow projections 15.0 ind-as AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount Amount by which unit's recoverable amount exceeds its carrying amount 16.0 ind-as ExplanationOfValueAssignedToKeyAssumption Explanation of value assigned to key assumption 17.0 AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverable Amountbywhichvalueassignedtokeyassumptionmustchangeinorderforunit'srecoverableamounttobe ind-as 18.0 AmountToBeEqualToCarryingAmount equal to carrying amount LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesLeases_612200 Definition [612200] Notes - Leases[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 460 prefix name label order ind-as DisclosureOfLeasesExplanatory Disclosure of leases [Text Block] ind-as WhetherCompanyHasEnteredIntoAnyLeaseAgreement Whether company has entered into any lease agreement 1.0 ind-as DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory Disclosure of recognised finance lease as assets by lessee [Text Block] 2.0 ind-as DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAbstract Disclosure of recognised finance lease as assets by lessee [Abstract] 1.0 ind-as DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable Disclosure of recognised finance lease as assets by lessee [Table] 1.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 1.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 2.0 ind-as InvestmentPropertyMember Investment property [Member] 3.0 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 4.0 ind-as OtherAssetsMember Other assets [Member] 5.0 CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAm ind-as Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [Axis] 2.0 ountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 ind-as DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLineItems Disclosure of recognised finance lease as assets by lessee [Line items] 2.0 ind-as RecognisedFinanceLeaseAsAssets Recognised finance lease as assets 1.0 ind-as NatureOfOtherAssets Nature of other assets 2.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory Disclosure of finance lease and operating lease by lessee [Text Block] 3.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbstract Disclosure of finance lease and operating lease by lessee [Abstract] 1.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable Disclosure of finance lease and operating lease by lessee [Table] 1.0 ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 3.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLineItems Disclosure of finance lease and operating lease by lessee [Line items] 2.0 ind-as MinimumFinanceLeasePaymentsPayable Minimum finance lease payments payable 1.0 ind-as MinimumFinanceLeasePaymentsPayableAtPresentValue Minimum finance lease payments payable at present value 2.0 ind-as FutureFinanceChargeOnFinanceLease Future finance charge on finance lease 3.0 ind-as MinimumLeasePaymentsPayableUnderNoncancellableOperatingLease Minimum lease payments payable under non-cancellable operating lease 4.0 ind-as MinimumLeasePaymentsOfArrangementsThatIncludePaymentsForNonleaseElements Minimum lease payments of arrangements that include payments for non lease elements 5.0 MinimumLeasePaymentsOfOtherArrangementsThatDoNotIncludePaymentsForNonleaseElem ind-as Minimum lease payments of other arrangements that do not include payments for non-lease elements 6.0 ents461 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as LeaseAndSubleasePaymentsRecognisedAsExpenseAbstract Lease and sublease payments recognised as expense [Abstract] 2.0 ind-as ContingentRentsRecognisedAsExpenseClassifiedAsFinanceLease Contingent rents recognised as expense classified as finance lease 1.0 ind-as ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease Contingent rents recognised as expense, classified as operating lease 2.0 ind-as ContingentRentsRecognisedAsExpense Total contingent rents recognised as expense 3.0 ind-as SubleasePaymentsRecognisedAsExpense Sublease payments recognised as expense 4.0 ind-as MinimumOperatingLeasePayments Minimum operating lease payments recognised as expense 5.0 ind-as LeaseAndSubleasePaymentsRecognisedAsExpense Total lease and sublease payments recognised as expense 6.0 ExpectedFutureMinimumSubleasePaymentsReceivableUnderNoncancellableSubleasesClassif Expected future minimum sublease payments receivable under non-cancellable subleases, classified as ind-as 3.0 iedFinanceLease finance lease ExpectedFutureMinimumSubleasePaymentsReceivableUnderNonCancellableSubleasesClassi Expected future minimum sublease payments receivable under non cancellable subleases, classified as ind-as 4.0 fiedAsOperatingLease operating lease ind-as DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsFinanceLease Description of material leasing arrangements by lessee classified as finance lease 5.0 ind-as DescriptionOfMaterialLeasingArrangementsByLesseeClassifiedAsOperatingLease Description of material leasing arrangements by lessee classified as operating lease 6.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory Disclosure of finance lease and operating lease by lessor [Text Block] 4.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbstract Disclosure of finance lease and operating lease by lessor [Abstract] 1.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable Disclosure of finance lease and operating lease by lessor [Table] 1.0 ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 3.0 ind-as DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLineItems Disclosure of finance lease and operating lease by lessor [Line items] 2.0 ind-as GrossInvestmentInFinanceLease Gross investment in finance lease 1.0 ind-as UnearnedFinanceIncomeOnFinanceLease Unearned finance income on finance lease 2.0 ind-as MinimumFinanceLeasePaymentsReceivableAtPresentValue Minimum finance lease payments receivable at present value 3.0 ind-as MinimumLeasePaymentsReceivableUnderNoncancellableOperatingLease Minimum lease payments receivable under non-cancellable operating lease 4.0 ind-as ContingentRentsRecognisedAsIncomeAbstract Contingent rents recognised as income [Abstract] 2.0 ind-as ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease Contingent rents recognised as income classified as finance lease 1.0 ind-as ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease Contingent rents recognised as income classified as operating lease 2.0 ind-as ContingentRentsRecognisedAsIncome Total contingent rents recognised as income 3.0 ind-as ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor Explanation of unguaranteed residual values accruing to benefit of lessor 3.0 ind-as AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable Accumulated allowance for uncollectible minimum lease payments receivable 4.0 ind-as DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsFinanceLease Description of material leasing arrangements by lessor classified as finance lease 5.0 ind-as DescriptionOfMaterialLeasingArrangementsByLessorClassifiedAsOperatingLease Description of material leasing arrangements by lessor classified as operating lease 6.0 ind-as WhetherAnyOperatingLeaseHasBeenConvertedToFinancialLeaseOrViceVersa Whether any operating lease has been converted to financial lease or vice-versa 5.0 ind-as IfYesDetailsOfSuchConversionsExplanatory If yes, details of such conversions [Text Block] 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 462 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesTransactionsInvolvingLegalFormOfLease_612300 Definition [612300] Notes - Transactions involving legal form of lease prefix name label order ind-as DisclosureOfArrangementsInvolvingLegalFormOfLeaseExplanatory Disclosure of arrangements involving legal form of lease [Text Block] ind-as WhetherThereAreAnyArrangementsInvolvingLegalFormOfLease Whether there are any arrangements involving legal form of lease 1.0 ind-as DisclosureOfDetailedInformationAboutArrangementsInvolvingLegalFormOfLeaseExplanatoryDisclosure of detailed information about arrangements involving legal form of lease [Text Block] 2.0 ind-as DisclosureOfArrangementsInvolvingLegalFormOfLeaseAbstract Disclosure of detailed information about arrangements involving legal form of lease [Abstract] 1.0 ind-as DisclosureOfArrangementsInvolvingLegalFormOfLeaseTable Disclosure of detailed information about arrangements involving legal form of lease [Table] 1.0 ind-as ArrangementsInvolvingLegalFormOfLeaseAxis Arrangements involving legal form of lease [Axis] 1.0 ind-as DisclosureOfArrangementsInvolvingLegalFormOfLeaseLineItems Disclosure of detailed information about arrangements involving legal form of lease [Line items] 2.0 ind-as DescriptionOfArrangementInvolvingLegalFormOfLease Description of arrangement involving legal form of lease 1.0 DescriptionOfAssetsUnderlyingArrangementInvolvingLegalFormOfLeaseAndAnyRestrictions ind-as Description of Assets underlying arrangement involving legal form of lease and any restrictions on its use 1.0 OnItsUse ind-as DescriptionOfLifeAndOtherSignificantTermsOfArrangementInvolvingLegalFormOfLease Description of life and other significant terms of arrangement involving legal form of lease 2.0 ind-as ExplanationOfTransactionsLinkedTogether Explanation of transactions linked together 3.0 ind-as ExplanationOfAccountingTreatmentAppliedToAnyFeeReceived Explanation of accounting treatment applied to any fee received 2.0 ind-as AmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLease Amount recognised as income from arrangement involving legal form of lease 3.0 DescriptionOfLineItemOfStatementOfComprehensiveIncomeInWhichAmountRecognisedAsIn Descriptionoflineitemofstatementofcomprehensiveincomeinwhichamountrecognisedasincomefrom ind-as 4.0 comeFromArrangementInvolvingLegalFormOfLeaseIsIncluded arrangement involving legal form of lease is included http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesServiceConcessionArrangements_612400 Definition [612400] Notes - Service concession arrangements prefix name label order ind-as DisclosureOfServiceConcessionArrangementsExplanatory Disclosure of service concession arrangements [Text Block] ind-as WhetherThereAreAnyServiceConcessionArrangments Whether there are any service concession arrangments 1.0 ind-as DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory Disclosure of detailed information about service concession arrangements [Text Block] 2.0 ind-as DisclosureOfServiceConcessionArrangementsAbstract Disclosure of detailed information about service concession arrangements [Abstract] 1.0 ind-as DisclosureOfServiceConcessionArrangementsTable Disclosure of detailed information about service concession arrangements [Table] 1.0 ind-as ServiceConcessionArrangementsAxis Service concession arrangements [Axis] 1.0 ind-as DisclosureOfServiceConcessionArrangementsLineItems Disclosure of detailed information about service concession arrangements [Line items] 2.0 ind-as DescriptionOfServiceConcessionArrangement Description of service concession arrangement 1.0 ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimi Explanation ofsignificant terms ofservice concession arrangement that may affect amount, timingand ind-as 2.0 ngAndCertaintyOfFutureCashFlows certainty of future cash flows ind-as ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets Explanation of nature and extent of rights to use specified assets 3.0 ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServic ind-as Explanation of nature and extent of obligations to provide or rights to expect provision of services 4.0 es463 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndE ind-as Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment 5.0 quipment ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtExplanationofnatureandextentofobligationstodeliverorrightstoreceivespecifiedassetsatendof ind-as 6.0 EndOfConcessionPeriod concession period ind-as ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions Explanation of nature and extent of renewal and termination options 7.0 ind-as ExplanationOfNatureAndExtentOfOtherRightsAndObligations Explanation of nature and extent of other rights and obligations 8.0 ind-as DescriptionOfChangesInServiceConcessionArrangement Description of changes in service concession arrangement 9.0 ind-as ExplanationHowServiceConcessionArrangementHasBeenClassified Explanation of how service concession arrangement has been classified 10.0 ind-as RevenueRecognisedOnExchangingConstructionServicesForFinancialAssets Revenue recognised on exchanging construction services for financial assets 3.0 ind-as RevenueRecognisedOnExchangingConstructionServicesForIntangibleAssets Revenue recognised on exchanging construction services for intangible Assets 4.0 ind-as ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAssets2011 Profit (loss) recognised on exchanging construction services for financial assets 5.0 ind-as ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAssets2011 Profit (loss) recognised on exchanging construction services for intangible Assets 6.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesShareBasedPaymentArrangements_612500 Definition [612500] Notes - Share-based payment arrangements prefix name label order ind-as DisclosureOfSharebasedPaymentArrangementsExplanatory Disclosure of share-based payment arrangements [Text Block] ind-as WhetherThereAreAnyShareBasedPaymentArrangement Whether there are any share based payment arrangement 1.0 ind-as DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory Disclosure of terms and conditions of share-based payment arrangement [Text Block] 2.0 ind-as DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract Disclosure of terms and conditions of share-based payment arrangement [Abstract] 1.0 ind-as DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable Disclosure of terms and conditions of share-based payment arrangement [Table] 1.0 ind-as TypesOfSharebasedPaymentArrangementsAxis Types of share-based payment arrangements [Axis] 1.0 ind-as DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems Disclosure of terms and conditions of share-based payment arrangement [Line items] 2.0 ind-as ExplanationOfShareOptionsInSharebasedPaymentArrangement Description of share-based payment arrangement 1.0 ind-as DescriptionOfVestingRequirementsForSharebasedPaymentArrangement Description of vesting requirements for share-based payment arrangement 1.0 ind-as DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement Description of maximum term of options granted for share-based payment arrangement 2.0 ind-as DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement Description of method of settlement for share-based payment arrangement 3.0 ind-as DateOfGrantOfSharebasedPaymentArrangement Date of grant of share-based payment arrangement 4.0 ind-as NumberOfInstrumentsGrantedInSharebasedPaymentArrangement Number of instruments granted in share-based payment arrangement 5.0 ind-as DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory Disclosure of number and weighted average exercise prices of share options [Text Block] 3.0 ind-as NumberOfOutstandingShareOptions Number of share options outstanding in share-based payment arrangement at beginning of period 1.0 ind-as NumberOfShareOptionsOutstandingInShareBasedPaymentArrangementAbstract Number of share options outstanding in share based payment arrangement [Abstract] 2.0 ind-as NumberOfShareOptionsGrantedInSharebasedPaymentArrangement Number of share options granted in share-based payment arrangement 1.0 ind-as NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement Number of share options forfeited in share-based payment arrangement 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 464 ind-as NumberOfShareOptionsExercisedInSharebasedPaymentArrangement Number of share options exercised in share-based payment arrangement 3.0 ind-as NumberOfShareOptionsExpiredInSharebasedPaymentArrangement Number of share options expired in share-based payment arrangement 4.0 ind-as ChangesOfNumberOfShareOptionsOutstandingInShareBasedPaymentArrangement Total changes of number of share options outstanding in share based payment arrangement 5.0 ind-as NumberOfOutstandingShareOptions Number of share options outstanding in share-based payment arrangement at end of period 3.0 ind-as NumberOfShareOptionsExercisableInSharebasedPaymentArrangement Number of share options exercisable in share-based payment arrangement 4.0 WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangemen Weighted average exercise price of share options outstanding in share-based payment arrangement at ind-as 5.0 t beginning of period WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangemen ind-as Weighted average exercise price of share options outstanding in share based payment arrangement [Abstract] 6.0 tAbstract ind-as WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement Weighted average exercise price of share options granted in share-based payment arrangement 1.0 ind-as WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement Weighted average exercise price of share options forfeited in share-based payment arrangement 2.0 ind-as WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement Weighted average exercise price of share options exercised in share-based payment arrangement 3.0 ind-as WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement Weighted average exercise price of share options expired in share-based payment arrangement 4.0 ChangesOfWeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentATotal changes of weighted average exercise price of share options outstandingin share-based payment ind-as 5.0 rrangement arrangement WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangemen Weightedaverageexercisepriceofshareoptionsoutstandinginshare-basedpaymentarrangementatendof ind-as 7.0 t period ind-as WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement Weighted average exercise price of share options exercisable in share-based payment arrangement 8.0 WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedD Weightedaveragesharepriceforshareoptionsinshare-basedpaymentarrangementexercisedduringperiod ind-as 4.0 uringPeriodAtDateOfExercise at date of exercise ind-as WeightedAverageSharePrice Weighted average share price 5.0 ind-as DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory Disclosure of range of exercise prices of outstanding share options [Text Block] 6.0 ind-as DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract Disclosure of range of exercise prices of outstanding share options [Abstract] 1.0 ind-as DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable Disclosure of range of exercise prices of outstanding share options [Table] 1.0 ind-as RangeAxis Range [Axis] 1.0 ind-as RangesMember Ranges [Member] 1.0 ind-as BottomOfRangeMember Bottom of range [Member] 1.0 ind-as TopOfRangeMember Top of range [Member] 2.0 ind-as DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems Disclosure of range of exercise prices of outstanding share options [Line items] 2.0 ind-as ExercisePriceOfOutstandingShareOptions Exercise price of outstanding share options 1.0 DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOpt Disclosureofnumberandweightedaverageremainingcontractuallifeofoutstandingshareoptions[Text ind-as 7.0 ionsExplanatory Block] DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOpt ind-as Disclosure of number and weighted average remaining contractual life of outstanding share options [Abstract]1.0 ionsAbstract DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOpt ind-as Disclosure of number and weighted average remaining contractual life of outstanding share options [Table] 1.0 ionsTable ind-as RangesOfExercisePricesForOutstandingShareOptionsAxis Ranges of exercise prices for outstanding share options [Axis] 1.0 DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOpt Disclosureofnumberandweightedaverageremainingcontractuallifeofoutstandingshareoptions[Line ind-as 2.0 ionsLineItems items] ind-as NumberOfShareOptionsOutstandingInShareBasedPaymentArrangement Number of share options outstanding in share based payment arrangement 1.0 ind-as WeightedAverageRemainingContractualLifeOfOutstandingShareOptions Weighted average remaining contractual life of outstanding share options 2.0 DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanat ind-as Disclosure of number and weighted average exercise prices of other equity instruments [Text Block] 8.0 ory465 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Number of other equity instruments outstanding in share-based payment arrangement at beginning of period 1.0 ind-as NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangementAbstract Number of other equity instruments outstanding in share based payment arrangement [Abstract] 2.0 ind-as NumberOfInstrumentsOtherEquityInstrumentsGranted Number of other equity instruments granted in share-based payment arrangement 1.0 ind-as NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement Number of other equity instruments forfeited in share-based payment arrangement 2.0 ind-as NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement Number of other equity instruments exercised or vested in share-based payment arrangement 3.0 ind-as NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement Number of other equity instruments expired in share-based payment arrangement 4.0 ind-as ChangesOfNumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Total changes of number of other equity instruments outstanding in share-based payment arrangement 5.0 ind-as NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement Number of other equity instruments outstanding in share-based payment arrangement at end of period 3.0 ind-as NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement Number of other equity instruments exercisable in share-based payment arrangement 4.0 WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentA Weightedaverageexercisepriceofotherequityinstrumentsoutstandinginshare-basedpaymentarrangement ind-as 5.0 rrangement at beginning of period WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentA Weightedaverageexercisepriceofotherequityinstrumentsoutstandinginsharebasedpaymentarrangement ind-as 6.0 rrangementAbstract [Abstract] WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArran ind-as Weighted average exercise price of other equity instruments granted in share-based payment arrangement 1.0 gement WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArra ind-as Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement 2.0 ngement WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPayWeightedaverageexercisepriceofotherequityinstrumentsexercisedor vestedin share-basedpayment ind-as 3.0 mentArrangement arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArran ind-as Weighted average exercise price of other equity instruments expired in share-based payment arrangement 4.0 gement ChangesOfWeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebase Totalchangesofweightedaverageexercisepriceofotherequityinstrumentsoutstandinginshare-based ind-as 5.0 dPaymentArrangement payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentA Weightedaverageexercisepriceofotherequityinstrumentsoutstandinginshare-basedpaymentarrangement ind-as 7.0 rrangement at end of period WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentAr ind-as Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement 8.0 rangement DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGran Explanationofdeterminationoffairvalueofgoodsorservicesreceivedorfairvalueofequityinstruments ind-as 9.0 tedOnSharebasedPayments granted on share-based payments DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGranDisclosureofindirectmeasurementoffairvalueofgoodsorservicesreceived,shareoptionsgrantedduring ind-as 10.0 tedDuringPeriodExplanatory period [Text Block] ind-as WeightedAverageFairValueAtMeasurementDateShareOptionsGranted Weighted average fair value at measurement date, share options granted 1.0 ind-as InformationAboutHowFairValueWasMeasuredShareOptionsGranted Information about how fair value was measured, share options granted 2.0 ind-as DescriptionOfOptionPricingModelShareOptionsGranted Description of option pricing model, share options granted 1.0 ind-as DescriptionOfInputsToOptionPricingModelShareOptionsGranted Description of inputs to option pricing model, share options granted 2.0 ind-as WeightedAverageSharePriceShareOptionsGranted Weighted average share price, share options granted 1.0 ind-as ExercisePriceShareOptionsGranted Exercise price, share options granted 2.0 ind-as DescriptionOfExpectedVolatilityShareOptionsGranted Expected volatility, share options granted 3.0 ind-as DescriptionOfOptionLifeShareOptionsGranted Option life, share options granted 4.0 ind-as ExpectedDividendShareOptionsGranted Expected dividend, share options granted 5.0 ind-as ExpectedDividendAsPercentageShareOptionsGranted Expected dividend as percentage, share options granted 6.0 ind-as DescriptionOfRiskFreeInterestRateShareOptionsGranted Risk free interest rate, share options granted 7.0 ind-as DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted Description of other inputs to options pricing model, share options granted 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 466 DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExer Descriptionofmethodusedandassumptionsmadetoincorporateeffectsofexpectedearlyexercise,share ind-as 1.0 ciseShareOptionsGranted options granted ind-as InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted Information about how expected volatility was determined, share options granted 3.0 InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueS Informationwhetherandhowotherfeatureswereincorporatedintomeasurementoffairvalue,shareoptions ind-as 4.0 hareOptionsGranted granted DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstru Disclosureofindirectmeasurementoffairvalue ofgoodsorservicesreceived,other equityinstruments ind-as 11.0 mentsGrantedDuringPeriodExplanatory granted during period [Text Block] ind-as NumberOfInstrumentsOtherEquityInstrumentsGranted Number of other equity instruments granted in share-based payment arrangement 1.0 ind-as WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted Weighted average fair value at measurement date, other equity instruments granted 2.0 ind-as InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted Information how fair value was measured, other equity instruments granted 3.0 InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrInformationabouthowfairwasdeterminedifnotonbasisofobservablemarket,otherequityinstruments ind-as 1.0 umentsGranted granted InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairVa Informationwhetherandhowexpecteddividendswereincorporatedintomeasurementoffairvalue,other ind-as 2.0 lueOtherEquityInstrumentsGranted equity instruments granted InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueO Informationwhetherandhowotherfeatureswereincorporatedintomeasurementoffairvalue,otherequity ind-as 3.0 therEquityInstrumentsGranted instruments granted DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPayme Disclosure of indirect measurement of fair value of goods or services received, share-based payment ind-as 12.0 ntArrangementsModifiedDuringPeriodExplanatory arrangements modified during period [Text Block] ind-as ExplanationOfModificationsModifiedSharebasedPaymentArrangements Explanation of modifications, modified share-based payment arrangements 1.0 ind-as IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements Incremental fair value granted, modified share-based payment arrangements 2.0 InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPayment Information on how incremental fair value granted was measured, modified share-based payment ind-as 3.0 Arrangements arrangements ind-as ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived Explanation of direct measurement of fair value of goods or services received 13.0 ind-as DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable Description of reason why fair value of goods or services received cannot be reliably estimated 14.0 ind-as ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLossExplanatory Explanation of effect of share-based payments on entity's profit or loss [Text Block] 15.0 ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQual Expensefromshare-basedpaymenttransactionsinwhich goodsor servicesreceived didnot qualifyfor ind-as 16.0 ifyForRecognitionAsAssetsAbstract recognition as assets [Abstract] ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceive Expensefromequity-settledshare-basedpaymenttransactionsinwhichgoodsorservicesreceiveddidnot ind-as 1.0 dDidNotQualifyForRecognitionAsAssets qualify for recognition as assets ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceived Expensefromcash-settledshare-basedpaymenttransactionsinwhichgoodsorservicesreceiveddidnot ind-as 2.0 DidNotQualifyForRecognitionAsAssets qualify for recognition as assets ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQual Totalexpensefromshare-basedpaymenttransactionsinwhichgoodsorservicesreceiveddidnotqualifyfor ind-as 3.0 ifyForRecognitionAsAssets recognition as assets ind-as ExpenseFromSharebasedPaymentTransactionsWithEmployees Expense from share-based payment transactions with employees 17.0 ind-as ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositionsExplanatory Explanation of effect of share-based payments on entity's financial position [Text Block] 18.0 ind-as LiabilitiesFromSharebasedPaymentTransactions2011 Liabilities from share-based payment transactions 1.0 IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRigh Intrinsicvalueofliabilitiesfromshare-basedpaymenttransactionsforwhichcounterparty'srighttocashor ind-as 2.0 tToCashOrOtherAssetsVested2011 other assets vested ind-as AdditionalInformationAboutSharebasedPaymentArrangementsExplanatory Additional information about share-based payment arrangements [Text Block] 19.0 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesEmployeeBenefits_612600 Definition [612600] Notes - Employee benefits prefix name label order ind-as DisclosureOfEmployeeBenefitsExplanatory Disclosure of employee benefits [Text Block]467 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfDefinedBenefitPlansExplanatory Disclosure of defined benefit plans [Text Block] 1.0 ind-as WhetherThereAreAnyDefinedBenefitPlans Whether there are any defined benefit plans 1.0 ind-as DisclosureOfDefinedBenefitPlansAbstract Disclosure of defined benefit plans [Abstract] 2.0 ind-as DisclosureOfDefinedBenefitPlansTable Disclosure of defined benefit plans [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 ind-as DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Defined benefit plans that share risks between entities under common control [Member] 5.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 2.0 ind-as DisclosureOfDefinedBenefitPlansLineItems Disclosure of defined benefit plans [Line items] 2.0 ind-as DescriptionOfTypeOfPlan Description of type of plan 1.0 ind-as DescriptionOfNatureOfBenefitsProvidedByPlan Description of nature of benefits provided by plan 1.0 ind-as DescriptionOfRegulatoryFrameworkInWhichPlanOperates Description of regulatory framework in which plan operates 2.0 ind-as DescriptionOfEffectOfRegulatoryFrameworkOnPlan Description of effect of regulatory framework on plan 3.0 ind-as DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan Description of any other entity's responsibilities for governance of plan 4.0 ind-as DescriptionOfRisksToWhichPlanExposesEntity Description of risks to which plan exposes entity 2.0 ind-as DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan Description of significant concentrations of risk related to plan 3.0 ind-as DescriptionOfPlanAmendmentsCurtailmentsAndSettlements Description of plan amendments, curtailments and settlements 4.0 ind-as SurplusDeficitInPlanAbstract Surplus (deficit) in plan [Abstract] 5.0 ind-as DefinedBenefitObligationAtPresentValue Defined benefit obligation, at present value 1.0 ind-as PlanAssetsAtFairValue Plan assets, at fair value 2.0 ind-as SurplusDeficitInPlan Net surplus (deficit) in plan 3.0 ind-as DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation Description of link between reimbursement right and related obligation 6.0 ind-as DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable Description of how entity determined maximum economic benefit available 7.0 ind-as DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets Entity's own financial instruments included in fair value of plan assets 8.0 ind-as DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets Property occupied by entity included in fair value of plan assets 9.0 ind-as DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets Other assets used by entity included in fair value of plan assets 10.0 ind-as ActuarialAssumptionOfDiscountRates Actuarial assumption of discount rates 11.0 ind-as ActuarialAssumptionOfExpectedRatesOfSalaryIncreases Actuarial assumption of expected rates of salary increases 12.0 ind-as ActuarialAssumptionOfMedicalCostTrendRates Actuarial assumption of medical cost trend rates 13.0 ind-as ActuarialAssumptionOfExpectedRatesOfPensionIncreases Actuarial assumption of expected rates of pension increases 14.0 ind-as ActuarialAssumptionOfExpectedRatesOfInflation Actuarial assumption of expected rates of inflation 15.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 468 ind-as OtherMaterialActuarialAssumptions Other material actuarial assumptions 16.0 ind-as DescriptionOfAssetsliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk Description of Assets-liability matching strategies used by plan or entity to manage risk 17.0 ind-as DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions Description of funding arrangements and funding policy that affect future contributions 18.0 ind-as EstimateOfContributionsExpectedToBePaidToPlan Estimate of contributions expected to be paid to plan 19.0 ind-as DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory Disclosure of information about maturity profile of defined benefit obligation [Text Block] 20.0 ind-as WeightedAverageDurationOfDefinedBenefitObligation Weighted average duration of defined benefit obligation 1.0 DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiDescription of extent to which entity can be liable to multi-employer or state plan for other entities' ind-as 21.0 esObligations obligations DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupO ind-as Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan 22.0 fPlan DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWiDescriptionofagreedallocationofdeficitorsurplusofmulti-employerorstateplanonentity'swithdrawal ind-as 23.0 thdrawalFromPlan from plan ind-as DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan Description of fact that multi-employer or state plan is defined benefit plan 24.0 DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerP Descriptionofreasonwhysufficient informationisnotavailable toaccount formulti-employer planas ind-as 25.0 lanAsDefinedBenefitPlan defined benefit plan ind-as DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan Description of information about surplus or deficit of multi-employer plan 26.0 ind-as DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan Description of basis used to determine surplus or deficit of multi-employer plan 27.0 ind-as ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity Description of implications of surplus or deficit on multi-employer or state plan for entity 28.0 ind-as LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities Level of participation of entity compared with other participating entities 29.0 ind-as DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost Description of contractual agreement or stated policy for charging net defined benefit cost 30.0 DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetw Descriptionofpolicyfordeterminingcontributionofdefinedbenefitplansthatsharerisksbetweenentities ind-as 31.0 eenVariousEntitiesExplanatory under common control [Text Block] DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnder Descriptionofcross-referencetodisclosuresaboutplansthatsharerisksbetweenentitiesundercommon ind-as 32.0 CommonControlInAnotherGroupEntitysFinancialStatements control in another group entity's financial statements ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsExplanatory Disclosure of net defined benefit liability (assets) [Text Block] 3.0 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsAbstract Disclosure of net defined benefit liability (assets) [Abstract] 1.0 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsTable Disclosure of net defined benefit liability (assets) [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 ind-as DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Defined benefit plans that share risks between entities under common control [Member] 5.0 ind-as NetDefinedBenefitLiabilityAssetsAxis Net defined benefit liability (assets) [Axis] 2.0 ind-as NetDefinedBenefitLiabilityAssetsMember Net defined benefit liability (assets) [Member] 1.0 ind-as PresentValueOfDefinedBenefitObligationMember Present value of defined benefit obligation [Member] 1.0 ind-as PlanAssetsMember Plan assets [Member] 2.0 ind-as EffectOfAssetsCeilingMember Effect of Assets ceiling [Member] 3.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 3.0469 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsLineItems Disclosure of net defined benefit liability (assets) [Line items] 2.0 ind-as DescriptionOfTypeOfPlanNetDefinedBenefitLiabilityAssets Description of type of plan 1.0 ind-as LiabilityAssetsOfDefinedBenefitPlans Net defined benefit liability (assets) at beginning of period 2.0 ind-as ChangesInNetDefinedBenefitLiabilityAssetsAbstract Changes in net defined benefit liability (assets) [Abstract] 3.0 ind-as CurrentServiceCostNetDefinedBenefitLiabilityAssets Current service cost, net defined benefit liability (assets) 1.0 ind-as InterestExpenseIncomeNetDefinedBenefitLiabilityAssets Interest expense (income), net defined benefit liability (assets) 2.0 ind-as GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetsAbstract Gain (loss) on remeasurement, net defined benefit liability (assets) [Abstract] 3.0 ind-as ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets Return on plan assets, net defined benefit liability (assets) 1.0 ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiab ind-as Actuarial losses (gains) arising from changes in demographic assumptions, net defined benefit liability (assets)2.0 ilityAssets ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiability ind-as Actuarial losses (gains) arising from changes in financial assumptions, net defined benefit liability (assets) 3.0 Assets Loss(gain)onchangesineffectoflimitingnetdefinedbenefitassetstoassetsceiling,netdefinedbenefit ind-as GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetsToAssetsCeiling 4.0 liability (assets) ind-as GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssets Total loss (gain) on remeasurement, net defined benefit liability (assets) 5.0 PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetsAb ind-as Past service cost and gains (losses) arising from settlements, net defined benefit liability (assets) [Abstract] 4.0 stract ind-as PastServiceCostNetDefinedBenefitLiabilityAssets Past service cost, net defined benefit liability (assets) 1.0 ind-as GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssets Losses (gains) arising from settlements, net defined benefit liability (assets) 2.0 ind-as PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssets Net past service cost and gains (losses) arising from settlements, net defined benefit liability (assets) 3.0 ind-as IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAssets Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (assets) 5.0 ind-as ContributionsToPlanNetDefinedBenefitLiabilityAssetsAbstract Contributions to plan, net defined benefit liability (assets) [Abstract] 6.0 ind-as ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAssets Contributions to plan by employer, net defined benefit liability (assets) 1.0 ind-as ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAssets Contributions to plan by plan participants, net defined benefit liability (assets) 2.0 ind-as ContributionsToPlanNetDefinedBenefitLiabilityAssets Total contributions to plan, net defined benefit liability (assets) 3.0 ind-as PaymentsFromPlanNetDefinedBenefitLiabilityAssets Payments from plan, net defined benefit liability (assets) 7.0 ind-as PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAssets Payments in respect of settlements, net defined benefit liability (assets) 1.0 IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAss ind-as Increase (decrease) through business combinations and disposals, net defined benefit liability (assets) 8.0 ets ind-as IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAssets Increase (decrease) through other changes, net defined benefit liability (assets) 9.0 ind-as IncreaseDecreaseInNetDefinedBenefitLiabilityAssets Total increase (decrease) in net defined benefit liability (assets) 10.0 ind-as LiabilityAssetsOfDefinedBenefitPlans Net defined benefit liability (assets) at end of period 4.0 ind-as DisclosureOfReimbursementRightsExplanatory Disclosure of reimbursement rights [Text Block] 4.0 ind-as DisclosureOfReimbursementRightsAbstract Disclosure of reimbursement rights [Abstract] 1.0 ind-as DisclosureOfReimbursementRightsTable Disclosure of reimbursement rights [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 470 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 ind-as DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Defined benefit plans that share risks between entities under common control [Member] 5.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 2.0 ind-as DisclosureOfReimbursementRightsLineItems Disclosure of reimbursement rights [Line items] 2.0 ind-as DescriptionOfTypeOfPlanReimbursementRights Description of type of plan 1.0 ind-as ReimbursementRightsAtFairValue Reimbursement rights, at fair value at beginning of period 2.0 ind-as ChangesInReimbursementRightsAbstract Changes in reimbursement rights [Abstract] 3.0 ind-as InterestIncomeReimbursementRights Interest income, reimbursement rights 1.0 ind-as GainLossOnRemeasurementOfReimbursementRightsAbstract Gain (loss) on remeasurement, reimbursement rights [Abstract] 2.0 ind-as ReturnOnReimbursementRights Return on reimbursement rights 1.0 ind-as GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetsCeiling Gain (loss) on changes in effect of limiting reimbursement rights to Assets ceiling, reimbursement rights 2.0 ind-as GainLossOnRemeasurementOfReimbursementRights Total gain (loss) on remeasurement, reimbursement rights 3.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue Increase (decrease) through net exchange differences, reimbursement rights, at fair value 3.0 ind-as DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue Decrease through benefits paid, reimbursement rights, at fair value 4.0 ind-as PaymentsInRespectOfSettlementsReimbursementRights Payments in respect of settlements, reimbursement rights 1.0 ind-as IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights Increase (decrease) through business combinations and disposals, reimbursement rights 5.0 ind-as OtherIncreaseDecreaseInReimbursementRights Other increase decrease in reimbursement rights 6.0 ind-as ChangesInReimbursementRightsAtFairValue Total changes in reimbursement rights, at fair value 7.0 ind-as ReimbursementRightsAtFairValue Reimbursement rights, at fair value at end of period 4.0 ind-as DisclosureOfFairValueOfPlanAssetsExplanatory Disclosure of fair value of plan assets [Text Block] 5.0 ind-as DisclosureOfFairValueOfPlanAssetsAbstract Disclosure of fair value of plan assets [Abstract] 1.0 ind-as DisclosureOfFairValueOfPlanAssetsTable Disclosure of fair value of plan assets [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 ind-as DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Defined benefit plans that share risks between entities under common control [Member] 5.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 2.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2And3OfFairValueHierarchyMember Level 2 and 3 of fair value hierarchy [Member] 2.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 3.0471 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfFairValueOfPlanAssetsLineItems Disclosure of fair value of plan assets [Line items] 2.0 ind-as DescriptionOfTypeOfPlanFairValueOfPlanAssets Description of type of plan 1.0 ind-as CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets Cash and cash equivalents, amount contributed to fair value of plan assets 2.0 ind-as EquityInstrumentsAmountContributedToFairValueOfPlanAssets Equity instruments amount contributed to fair value of plan assets 3.0 ind-as DebtInstrumentsAmountContributedToFairValueOfPlanAssets Debt instruments amount contributed to fair value of plan assets 4.0 ind-as PropertyAmountContributedToFairValueOfPlanAssets Property amount contributed to fair value of plan assets 5.0 ind-as DerivativesAmountContributedToFairValueOfPlanAssets Derivatives, amount contributed to fair value of plan assets 6.0 ind-as InvestmentFundsAmountContributedToFairValueOfPlanAssets Investment funds, amount contributed to fair value of plan assets 7.0 ind-as AssetsbackedSecuritiesAmountContributedToFairValueOfPlanAssets Assets-backed securities, amount contributed to fair value of plan Assets 8.0 ind-as StructuredDebtAmountContributedToFairValueOfPlanAssets Structured debt, amount contributed to fair value of plan assets 9.0 ind-as OtherAssetsAmountContributedToFairValueOfPlanAssets Other assets amount contributed to fair value of plan assets 10.0 ind-as DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory Disclosure of sensitivity analysis for actuarial assumptions [Text Block] 6.0 ind-as DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract Disclosure of sensitivity analysis for actuarial assumptions [Abstract] 1.0 ind-as DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable Disclosure of sensitivity analysis for actuarial assumptions [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 ind-as DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember Defined benefit plans that share risks between entities under common control [Member] 5.0 ind-as ActuarialAssumptionsAxis Actuarial assumptions [Axis] 2.0 ind-as ActuarialAssumptionsMember Actuarial assumptions [Member] 1.0 ind-as ActuarialAssumptionOfDiscountRatesMember Actuarial assumption of discount rates [Member] 1.0 ind-as ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember Actuarial assumption of expected rates of salary increases [Member] 2.0 ind-as ActuarialAssumptionOfMedicalCostTrendRatesMember Actuarial assumption of medical cost trend rates [Member] 3.0 ind-as ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember Actuarial assumption of expected rates of pension increases [Member] 4.0 ind-as ActuarialAssumptionOfExpectedRatesOfInflationMember Actuarial assumption of expected rates of inflation [Member] 5.0 ind-as OtherMaterialActuarialAssumptionsMember Other material actuarial assumptions [Member] 6.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 3.0 ind-as DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems Disclosure of sensitivity analysis for actuarial assumptions [Line items] 2.0 ind-as DescriptionOfTypeOfPlanSensitivityAnalysisForActuarialAssumptions Description of type of plan 1.0 ind-as PercentageOfReasonablyPossibleIncreaseInActuarialAssumption Percentage of reasonably possible increase in actuarial assumption 2.0 IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAs ind-as Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption 3.0 sumption ind-as PercentageOfReasonablyPossibleDecreaseInActuarialAssumption Percentage of reasonably possible decrease in actuarial assumption 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 472 IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialA ind-as Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption 5.0 ssumption DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssu ind-as Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions 6.0 mptions DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumpt ind-as Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions 7.0 ions DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForAct Description of changes in methods and assumptions used in preparingsensitivityanalysis for actuarial ind-as 8.0 uarialAssumptions assumptions DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAna Descriptionofreasonsforchangesinmethodsandassumptionsusedinpreparingsensitivityanalysisfor ind-as 9.0 lysisForActuarialAssumptions actuarial assumptions ind-as DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory Disclosure of additional information about defined benefit plans [Text Block] 7.0 DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCh Disclosureofanalysisofpresentvalueofdefinedbenefitobligationthatdistinguishesnature,characteristics ind-as 1.0 aracteristicsAndRisksExplanatory and risks [Text Block] ind-as TerminationBenefitsExpense Termination benefits expense 2.0 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesIncomeTaxes_612700 Definition [612700] Notes - Income taxes prefix name label order ind-as DisclosureOfIncomeTaxExplanatory Disclosure of income tax [Text Block] ind-as MajorComponentsOfTaxExpenseIncomeAbstract Major components of tax expense (income) [Abstract] 1.0 ind-as CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract Current tax expense (income) and adjustments for current tax of prior periods [Abstract] 1.0 ind-as CurrentTaxExpenseIncome Current tax expense (income) 1.0 ind-as AdjustmentsForCurrentTaxOfPriorPeriod Adjustments for current tax of prior periods 2.0 ind-as CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods Total current tax expense (income) and adjustments for current tax of prior periods 3.0 ind-as DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences Deferred tax expense (income) relating to origination and reversal of temporary differences 2.0 ind-as DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes Deferred tax expense (income) relating to tax rate changes or imposition of new taxes 3.0 TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfP Taxbenefitarisingfrompreviouslyunrecognisedtaxloss,taxcreditortemporarydifferenceofpriorperiod ind-as 4.0 riorPeriodUsedToReduceCurrentTaxExpense used to reduce current tax expense TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfP Taxbenefitarisingfrompreviouslyunrecognisedtaxloss,taxcreditortemporarydifferenceofpriorperiod ind-as 5.0 riorPeriodUsedToReduceDeferredTaxExpense used to reduce deferred tax expense ind-as DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAssets Deferred tax expense arising from write-down or reversal of write-down of deferred tax Assets 6.0 TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLos ind-as Tax expense (income) relating to changes in accounting policies and errors included in profit or loss 7.0 s ind-as AdjustmentsForDeferredTaxOfPriorPeriods Adjustments for deferred tax of prior periods 8.0 ind-as OtherComponentsOfDeferredTaxExpenseIncome Other components of deferred tax expense (income) 9.0 ind-as IncomeTaxExpenseContinuingOperations Total tax expense (income) 10.0 ind-as CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract Current and deferred tax relating to items charged or credited directly to equity [Abstract] 2.0 ind-as CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Current tax relating to items credited (charged) directly to equity 1.0 ind-as DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Deferred tax relating to items credited (charged) directly to equity 2.0 ind-as CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Total aggregate current and deferred tax relating to items credited (charged) directly to equity 3.0 ind-as IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract Income tax relating to components of other comprehensive income [Abstract] 3.0473 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome Income tax relating to exchange differences on translation of other comprehensive income 1.0 ind-as IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome Income tax relating to cash flow hedges of other comprehensive income 2.0 ind-as IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome Income tax relating to changes in revaluation surplus of other comprehensive income 3.0 ind-as IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome Income tax relating to remeasurements of defined benefit plans of other comprehensive income 4.0 ind-as IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome Income tax relating to investments in equity instruments of other comprehensive income 5.0 IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIn ind-as Income tax relating to hedges of net investments in foreign operations of other comprehensive income 6.0 come IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCredit Incometaxrelatingtochangesinfairvalueoffinancialliabilityattributabletochange incredit riskof ind-as 7.0 RiskOfLiabilityOfOtherComprehensiveIncome liability of other comprehensive income IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncom ind-as Income tax relating to hedges of investments in equity instruments of other comprehensive income 8.0 e ind-as IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome Income tax relating to change in value of time value of options of other comprehensive income 9.0 IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherCompr Incometaxrelatingtochangeinvalueofforwardelementsofforwardcontractsofothercomprehensive ind-as 10.0 ehensiveIncome income IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensive ind-as Income tax relating to change in value of foreign currency basis spreads of other comprehensive income 11.0 Income IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveInc ind-as Income tax relating to financial assets measured at fair value through other comprehensive income 12.0 ome OthersIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeRecla Othersincometaxrelatingtocomponentsofothercomprehensiveincomethatwillnotbereclassifiedto ind-as 14.0 ssifiedToProfitOrLoss profit or loss OthersIncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifi Othersincometaxrelatingtocomponentsofothercomprehensiveincomethatwillbereclassifiedtoprofitor ind-as 15.0 edToProfitOrLoss loss ind-as IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Total aggregated income tax relating to components of other comprehensive income 16.0 IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccAggregatedincometaxrelatingtoshareofothercomprehensiveincomeofassociatesandjointventures ind-as 4.0 ountedForUsingEquityMethod accounted for using equity method ind-as TaxExpenseOfDiscontinuedOperationsAbstract Tax expense of discontinued operations [Abstract] 5.0 ind-as TaxExpenseRelatingToGainLossOnDiscontinuance Tax expense relating to gain (loss) on discontinuance 1.0 ind-as TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations Tax expense relating to profit (loss) from ordinary activities of discontinued operations 2.0 ind-as ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod Explanation of changes in applicable tax rates to previous accounting period 6.0 ind-as DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits 7.0 ind-as DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetsIsRecognised Deductible temporary differences for which no deferred tax Assets is recognised 8.0 ind-as UnusedTaxLossesForWhichNoDeferredTaxAssetsRecognised Unused tax losses for which no deferred tax Assets recognised 9.0 ind-as UnusedTaxCreditsForWhichNoDeferredTaxAssetsRecognised Unused tax credits for which no deferred tax Assets recognised 10.0 TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndI Temporarydifferencesassociatedwithinvestmentsinsubsidiaries,branchesandassociatesandinterestsin ind-as 11.0 nterestsInJointVentures joint arrangements for which deferred tax liabilities have not been recognised ind-as DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory Disclosure of temporary difference, unused tax losses and unused tax credits [Text Block] 12.0 ind-as DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract Disclosure of temporary difference, unused tax losses and unused tax credits [Abstract] 1.0 ind-as DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable Disclosure of temporary difference, unused tax losses and unused tax credits [Table] 1.0 ind-as TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis Temporary difference, unused tax losses and unused tax credits [Axis] 1.0 ind-as TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember Temporary difference, unused tax losses and unused tax credits [Member] 1.0 ind-as TemporaryDifferenceMember Temporary differences [Member] 1.0 ind-as AllowanceForCreditLossesMember Allowance for credit losses [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 474 ind-as UnrealisedForeignExchangeGainsLossesMember Unrealised foreign exchange gains (losses) [Member] 2.0 ind-as DepreciationAmortisationImpairmentMember Depreciation amortisation impairment [Member] 3.0 ind-as OtherTemporaryDifferencesMember Other temporary differences [Member] 4.0 ind-as OtherTemporaryDifferences1Member Other temporary differences 1 [Member] 1.0 ind-as OtherTemporaryDifferences2Member Other temporary differences 2 [Member] 2.0 ind-as OtherTemporaryDifferences3Member Other temporary differences 3 [Member] 3.0 ind-as OtherTemporaryDifferences4Member Other temporary differences 4 [Member] 4.0 ind-as OtherTemporaryDifferences5Member Other temporary differences 5 [Member] 5.0 ind-as OtherTemporaryDifferences6Member Other temporary differences 6 [Member] 6.0 ind-as OtherTemporaryDifferences7Member Other temporary differences 7 [Member] 7.0 ind-as OtherTemporaryDifferences8Member Other temporary differences 8 [Member] 8.0 ind-as OtherTemporaryDifferences9Member Other temporary differences 9 [Member] 9.0 ind-as OtherTemporaryDifferences10Member Other temporary differences 10 [Member] 10.0 ind-as UnusedTaxLossesMember Unused tax losses [Member] 2.0 ind-as UnusedTaxCreditsMember Unused tax credits [Member] 3.0 ind-as DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems Disclosure of temporary difference, unused tax losses and unused tax credits [Line items] 2.0 ind-as DeferredTaxAssetsAndLiabilitiesAbstract Deferred tax assets and liabilities [Abstract] 1.0 ind-as DeferredTaxAssets Deferred tax assets 1.0 ind-as DeferredTaxLiabilities Deferred tax liabilities 2.0 ind-as DeferredTaxLiabilityAssets Net deferred tax liability (assets) 3.0 ind-as NetDeferredTaxAssetsAndLiabilitiesAbstract Net deferred tax assets and liabilities [Abstract] 2.0 ind-as NetDeferredTaxAssets Net deferred tax assets 1.0 ind-as NetDeferredTaxLiabilities Net deferred tax liabilities 2.0 ind-as DeferredTaxExpenseIncomeAbstract Deferred tax expense (income) [Abstract] 3.0 ind-as DeferredTaxExpenseIncome Deferred tax expense (income) 1.0 ind-as DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Deferred tax expense (income) recognised in profit or loss 1.0 ind-as ReconciliationOfChangesInDeferredTaxLiabilityAssetsAbstract Reconciliation of changes in deferred tax liability (assets) [Abstract] 4.0 ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) at beginning of period 1.0 ind-as ChangesInDeferredTaxLiabilityAssetsAbstract Changes in deferred tax liability (assets) [Abstract] 2.0 ind-as DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Deferred tax expense (income) recognised in profit or loss 1.0 ind-as DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Deferred tax relating to items credited (charged) directly to equity 2.0 ind-as AggregatedIncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Aggregated income tax relating to components of other comprehensive income 3.0 ind-as IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAssets Increase (decrease) through business combinations, deferred tax liability (assets) 4.0 ind-as IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAssets Increase (decrease) through loss of control of subsidiary, deferred tax liability (assets) 5.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAssets Increase (decrease) through net exchange differences, deferred tax liability (assets) 6.0475 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IncreaseDecreaseInDeferredTaxLiabilityAssets Total increase (decrease) in deferred tax liability (assets) 7.0 ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) at end of period 3.0 ind-as DescriptionOfOtherTemporaryDifferences Description of other temporary differences 5.0 IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthori Incometaxconsequencesofdividendsproposedordeclaredbeforefinancialstatementsauthorisedforissue ind-as 13.0 sedForIssueNotRecognisedAsLiability not recognised as liability ind-as ChangeInAmountRecognisedForPreacquisitionDeferredTaxAssets Increase (decrease) in amount recognised for pre-acquisition deferred tax Assets 14.0 DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefits Descriptionofeventorchangeincircumstancesthatcausedrecognitionofdeferredtaxbenefitsacquiredin ind-as 15.0 AcquiredInBusinessCombinationAfterAcquisitionDate business combination after acquisition date Descriptionofevidencesupportingrecognitionofdeferredtaxassetswhenutilisationisdependentonfuture DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxab ind-as taxableprofitsinexcessofprofitsfromreversaloftaxabletemporarydifferencesandentityhassufferedloss16.0 leProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory in jurisdiction to which deferre DeferredTaxAssetsWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFro DeferredtaxAssetswhenutilisationisdependentonfuturetaxableprofitsinexcessofprofitsfromreversal ind-as mReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhich oftaxabletemporarydifferencesandentityhassufferedlossinjurisdictiontowhichdeferredtaxAssets17.0 DeferredTaxAssetsRelates relates DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDi ind-as Description of nature of potential income tax consequences that would result from payment of dividend 18.0 videndExplanatory DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanato ind-as Description of amounts of potential income tax consequences practicably determinable 19.0 ry DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminabl ind-as Description of whether there are potential income tax consequences not practicably determinable 20.0 e ind-as ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract Reconciliation of accounting profit multiplied by applicable tax rates [Abstract] 21.0 ind-as AccountingProfit Accounting profit 1.0 ind-as TaxExpenseIncomeAtApplicableTaxRate Tax expense (income) at applicable tax rate 2.0 ind-as TaxEffectOfRevenuesExemptFromTaxation2011 Tax effect of revenues exempt from taxation 3.0 ind-as TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss Tax effect of expense not deductible in determining taxable profit (tax loss) 4.0 ind-as TaxEffectOfImpairmentOfGoodwill Tax effect of impairment of goodwill 5.0 ind-as TaxEffectOfTaxLosses Tax effect of tax losses 6.0 ind-as TaxEffectOfForeignTaxRates Tax effect of foreign tax rates 7.0 ind-as TaxEffectFromChangeInTaxRate Tax effect from change in tax rate 8.0 ind-as OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome Other tax effects for reconciliation between accounting profit and tax expense (income) 9.0 ind-as IncomeTaxExpenseContinuingOperations Total tax expense (income) 10.0 ind-as ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract Reconciliation of average effective tax rate and applicable tax rate [Abstract] 22.0 ind-as AccountingProfit Accounting profit 1.0 ind-as ApplicableTaxRate Applicable tax rate 2.0 ind-as TaxRateEffectOfRevenuesExemptFromTaxation Tax rate effect of revenues exempt from taxation 3.0 ind-as TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss Tax rate effect of expense not deductible in determining taxable profit (tax loss) 4.0 ind-as TaxRateEffectOfImpairmentOfGoodwill Tax rate effect of impairment of goodwill 5.0 ind-as TaxRateEffectOfTaxLosses Tax rate effect of tax losses 6.0 ind-as TaxRateEffectOfForeignTaxRates Tax rate effect of foreign tax rates 7.0 ind-as TaxRateEffectFromChangeInTaxRate Tax rate effect from change in tax rate 8.0 ind-as TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods Tax rate effect of adjustments for current tax of prior periods 9.0 ind-as OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome Other tax rate effects for reconciliation between accounting profit and tax expense (income) 10.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 476 ind-as AverageEffectiveTaxRate Total average effective tax rate 11.0 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesBorrowingCosts_612800 Definition [612800] Notes - Borrowing costs prefix name label order ind-as DisclosureOfBorrowingCostsExplanatory Disclosure of borrowing costs [Text Block] ind-as WhetherAnyBorrowingCostsHasBeenCapitalisedDuringTheYear Whether any borrowing costs has been capitalised during the year 1.0 ind-as BorrowingCostsAbstract Borrowing costs [Abstract] 2.0 ind-as BorrowingCostsCapitalised Borrowing costs capitalised 1.0 ind-as BorrowingCostsRecognisedAsExpense Borrowing costs recognised as expense 2.0 ind-as BorrowingCostsIncurred Total borrowing costs incurred 3.0 ind-as InterestCostsAbstract Interest costs [Abstract] 3.0 ind-as InterestCostsCapitalised Interest costs capitalised 1.0 ind-as InterestExpenseBorrowingCosts Interest expense 2.0 ind-as InterestCostsIncurred Total interest costs incurred 3.0 ind-as CapitalisationRateOfBorrowingCostsEligibleForCapitalisation Capitalisation rate of borrowing costs eligible for capitalisation 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInsuranceContracts_612900 Definition [612900] Notes - Insurance contracts prefix name label order ind-as DisclosureOfInsuranceContractsExplanatory Disclosure of insurance contracts [Text Block] ind-as WhetherThereAreAnyInsuranceContractsAsPerIndAs104 Whether there are any insurance contracts as per Ind AS 104 1.0 ind-as DisclosureOfAmountsArisingFromInsuranceContractsExplanatory Disclosure of amounts arising from insurance contracts [Text Block] 2.0 Descriptionofaccountingpolicyforinsurancecontractsandrelatedassets,liabilities,incomeandexpense ind-as DescriptionOfAccountingPolicyForInsuranceContractsExplanatory 1.0 [Text Block] ind-as AssetsArisingFromInsuranceContracts Assets arising from insurance contracts 2.0 ind-as AssetsUnderInsuranceContractsAndReinsuranceContractsIssued Assets under insurance contracts and reinsurance contracts issued 1.0 ind-as DeferredAcquisitionCostsArisingFromInsuranceContracts Deferred acquisition costs arising from insurance contracts 1.0 IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioT ind-as Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers 2.0 ransfers ind-as AssetsUnderReinsuranceCeded Assets under reinsurance ceded 2.0 ind-as LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract Liabilities under insurance contracts and reinsurance contracts issued [Abstract] 3.0 ind-as UnearnedPremiums Unearned premiums 1.0 ind-as ClaimsReportedByPolicyholders Claims reported by policyholders 2.0 ind-as ClaimsIncurredButNotReported Claims incurred but not reported 3.0 ind-as ProvisionsArisingFromLiabilityAdequacyTests Provisions arising from liability adequacy tests 4.0477 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ProvisionsForFutureNonparticipatingBenefits Provisions for future non-participating benefits 5.0 ind-as LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures Liabilities or components of equity relating to discretionary participation features 6.0 ind-as ReceivablesAndPayablesRelatedToInsuranceContracts Receivables and payables related to insurance contracts 7.0 ind-as NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries Non-insurance assets acquired by exercising rights to recoveries 8.0 ind-as OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued Other liabilities under insurance contracts and reinsurance contracts issued 9.0 ind-as LiabilitiesArisingFromInsuranceContracts Total liabilities under insurance contracts and reinsurance contracts issued 10.0 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts 4.0 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts 5.0 ind-as RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld Revenue from insurance contracts issued, without reduction for reinsurance held 6.0 ind-as IncomeFromContractsWithReinsurers Income from contracts with reinsurers 7.0 ind-as ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld Expense for policyholder claims and benefits, without reduction for reinsurance held 8.0 ind-as ExpensesArisingFromReinsuranceHeld Expenses arising from reinsurance held 9.0 ind-as CashFlowsFromUsedInInsuranceContracts Cash flows from (used in) insurance contracts 10.0 ind-as GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance Gains (losses) recognised in profit or loss on buying reinsurance 11.0 ind-as AmortisationOfGainsAndLossesArisingOnBuyingReinsurance Amortisation of losses (gains) arising on buying reinsurance 12.0 ind-as RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance Remaining unamortised gains (losses) arising on buying reinsurance at beginning of period 13.0 ind-as RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance Remaining unamortised gains (losses) arising on buying reinsurance at end of period 14.0 Explanationofprocessusedtodetermineassumptionstomeasurerecognisedassets,liabilities,incomeand ind-as ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities 15.0 expense arising from insurance contracts ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabil ind-as Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities 16.0 ities ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssu ind-as Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [Abstract] 17.0 edAbstract ind-as LiabilitiesArisingFromInsuranceContracts Liabilities under insurance contracts and reinsurance contracts issued at beginning of period 1.0 ind-as ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract Changes in liabilities under insurance contracts and reinsurance contracts issued [Abstract] 2.0 Additionsotherthanthroughbusinesscombinations,liabilitiesunderinsurancecontractsandreinsurance ind-as AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued 1.0 contracts issued AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuran Acquisitionsthroughbusinesscombinations,liabilitiesunderinsurancecontractsandreinsurancecontracts ind-as 2.0 ceContractsIssued issued ind-as CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued Cash paid, liabilities under insurance contracts and reinsurance contracts issued 3.0 ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceC Expense(income)includedinprofitorloss,liabilitiesunderinsurancecontractsandreinsurancecontracts ind-as 4.0 ontractsIssued issued IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContra ind-as Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued 5.0 ctsIssued IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndRei Increase(decrease)throughnetexchangedifferences,liabilitiesunderinsurancecontractsandreinsurance ind-as 6.0 nsuranceContractsIssued contracts issued IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceC Increase(decrease)throughadjustmentsarisingfrompassageoftime,liabilitiesunderinsurancecontractsand ind-as 7.0 ontractsAndReinsuranceContractsIssued reinsurance contracts issued IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceC Increase(decrease)throughotherchanges,liabilitiesunderinsurancecontractsandreinsurancecontracts ind-as 8.0 ontractsIssued issued ind-as IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued Total increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued 9.0 ind-as LiabilitiesArisingFromInsuranceContracts Liabilities under insurance contracts and reinsurance contracts issued at end of period 3.0 ind-as ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract Reconciliation of changes in deferred acquisition costs arising from insurance contracts [Abstract] 18.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 478 ind-as DeferredAcquisitionCostsArisingFromInsuranceContracts Deferred acquisition costs arising from insurance contracts at beginning of period 1.0 ind-as ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract Changes in deferred acquisition costs arising from insurance contracts [Abstract] 2.0 ind-as AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts Amounts incurred, deferred acquisition costs arising from insurance contracts 1.0 AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceC ind-as Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts 2.0 ontracts ind-as AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts Amortisation, deferred acquisition costs arising from insurance contracts 3.0 ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceCo ind-as Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts 4.0 ntracts IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsur Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance ind-as 5.0 anceContracts contracts IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsurance ind-as Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts 6.0 Contracts IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContr ind-as Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts 7.0 acts ind-as IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts Total increase (decrease) in deferred acquisition costs arising from insurance contracts 8.0 ind-as DeferredAcquisitionCostsArisingFromInsuranceContracts Deferred acquisition costs arising from insurance contracts at end of period 3.0 ind-as ReconciliationOfChangesInReinsuranceAssetsAbstract Reconciliation of changes in reinsurance assets [Abstract] 19.0 ind-as ReinsuranceAssets Reinsurance assets at beginning of period 1.0 ind-as ChangesInReinsuranceAssetsAbstract Changes in reinsurance assets [Abstract] 2.0 ind-as AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets Additions other than through business combinations, reinsurance assets 1.0 ind-as AcquisitionsThroughBusinessCombinationsReinsuranceAssets Acquisitions through business combinations, reinsurance assets 2.0 ind-as IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets Increase (decrease) through net exchange differences, reinsurance assets 3.0 ind-as IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets Increase (decrease) through adjustments arising from passage of time, reinsurance assets 4.0 ind-as IncreaseDecreaseThroughOtherChangesReinsuranceAssets Increase (decrease) through other changes, reinsurance assets 5.0 ind-as IncreaseDecreaseInReinsuranceAssets Total increase (decrease) in reinsurance assets 6.0 ind-as ReinsuranceAssets Reinsurance assets at end of period 3.0 ind-as DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory Disclosure of nature and extent of risks arising from insurance contracts [Text Block] 3.0 DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContra Descriptionofobjectives,policiesandprocessesformanagingrisksarisingfrominsurancecontractsand ind-as 1.0 ctsAndMethodsUsedToManageThoseRisks methods used to manage those risks ind-as DisclosureOfInsuranceRiskExplanatory Disclosure of insurance risk [Text Block] 2.0 ind-as DisclosureOfSensitivityToInsuranceRiskExplanatory Disclosure of sensitivity to insurance risk [Text Block] 1.0 ind-as SensitivityAnalysisToInsuranceRisk Sensitivity analysis to insurance risk 1.0 QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfIn Qualitative informationabout sensitivityand informationabout thosetermsandconditionsofinsurance ind-as 2.0 suranceContractsThatHaveMaterialEffect contracts that have material effect ind-as DescriptionOfConcentrationsOfInsuranceRisk Description of concentrations of insurance risk 2.0 ind-as DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory Disclosure of actual claims compared with previous estimates [Text Block] 3.0 ind-as DisclosureOfCreditRiskOfInsuranceContractsExplanatory Disclosure of credit risk of insurance contracts [Text Block] 3.0 ind-as DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory Disclosure of liquidity risk of insurance contracts [Text Block] 4.0 ind-as DisclosureOfMarketRiskOfInsuranceContractsExplanatory Disclosure of market risk of insurance contracts [Text Block] 5.0 InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHos Informationaboutexposurestomarketriskarisingfromembeddedderivativescontainedinhostinsurance ind-as 6.0 tInsuranceContract contract ind-as DisclosureOfTypesOfInsuranceContractsExplanatory Disclosure of types of insurance contracts [Text Block] 4.0479 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfTypesOfInsuranceContractsAbstract Disclosure of types of insurance contracts [Abstract] 1.0 ind-as DisclosureOfTypesOfInsuranceContractsTable Disclosure of types of insurance contracts [Table] 1.0 ind-as TypesOfInsuranceContractsAxis Types of insurance contracts [Axis] 1.0 ind-as InsuranceContractsMember Insurance contracts [Member] 1.0 ind-as LifeInsuranceContractsMember Life insurance contracts [Member] 1.0 ind-as NonlifeInsuranceContractsMember Non-life insurance contracts [Member] 2.0 ind-as InsuranceContractsAxis Insurance contracts [Axis] 2.0 ind-as DisclosureOfTypesOfInsuranceContractsLineItems Disclosure of types of insurance contracts [Line items] 2.0 ind-as NatureOfInsuranceContracts Nature of insurance contracts 1.0 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts 2.0 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts 3.0 DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExpla ind-as Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [Text Block] 5.0 natory DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstra ind-as Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [Abstract] 1.0 ct ind-as DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [Table] 1.0 ind-as AmountsArisingFromInsuranceContractsAxis Amounts arising from insurance contracts [Axis] 1.0 ind-as NetAmountArisingFromInsuranceContractsMember Net amount arising from insurance contracts [Member] 1.0 ind-as GrossAmountArisingFromInsuranceContractsMember Gross amount arising from insurance contracts [Member] 1.0 ind-as ReinsurersShareOfAmountArisingFromInsuranceContractsMember Reinsurer's share of amount arising from insurance contracts [Member] 2.0 DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineIt ind-as Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [Line items] 2.0 ems ind-as NatureOfInsuranceContracts Nature of insurance contracts 1.0 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts 2.0 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts 3.0 LinkRole http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as-roles/NotesEarningsPerShare_613000 Definition [613000] Notes - Earnings per share prefix name label order ind-as DisclosureOfEarningsPerShareExplanatory Disclosure of earnings per share [Text Block] ind-as BasicEarningsPerShareAbstract Basic earnings per share [Abstract] 1.0 ind-as BasicEarningsLossPerShareFromContinuingOperations Basic earnings (loss) per share from continuing operations 1.0 ind-as BasicEarningsLossPerShareFromDiscontinuedOperations Basic earnings (loss) per share from discontinued operations 2.0 ind-as BasicEarningsLossPerShare Total basic earnings (loss) per share 3.0 ind-as DilutedEarningsPerShareAbstract Diluted earnings per share [Abstract] 2.0 ind-as DilutedEarningsLossPerShareFromContinuingOperations Diluted earnings (loss) per share from continuing operations 1.0 ind-as DilutedEarningsLossPerShareFromDiscontinuedOperations Diluted earnings (loss) per share from discontinued operations 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 480 ind-as DilutedEarningsLossPerShare Total diluted earnings (loss) per share 3.0 ind-as ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract Profit (loss), attributable to ordinary equity holders of parent entity [Abstract] 3.0 ind-as ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity 1.0 ind-as ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity 2.0 ind-as ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity Profit (loss), attributable to ordinary equity holders of parent entity 3.0 ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIn Profit(loss)fromcontinuingoperationsattributabletoordinaryequityholdersofparententityincluding ind-as 4.0 cludingDilutiveEffects dilutive effects ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIProfit(loss)fromdiscontinuedoperationsattributabletoordinaryequityholdersofparententityincluding ind-as 5.0 ncludingDilutiveEffects dilutive effects ind-as ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects 6.0 ind-as WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract Weighted average shares and adjusted weighted average shares [Abstract] 4.0 ind-as WeightedAverageShares Weighted average number of ordinary shares outstanding 1.0 ind-as AdjustedWeightedAverageShares Adjusted weighted average shares 2.0 ind-as IncreaseDecreaseInNumberOfOrdinarySharesIssued Increase (decrease) in number of ordinary shares issued 5.0 ind-as ExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerShare Explanation of adjustments of numerator to calculate basic earnings per share 6.0 ind-as ExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerShare Explanation of adjustments of numerator to calculate diluted earnings per share 7.0 ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarnings ind-as Explanation of adjustments between denominators used to calculate basic and diluted earnings per share 8.0 PerShare ind-as DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares Dilutive effect of convertible instruments on number of ordinary shares 1.0 ind-as DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares Dilutive effect of share options on number of ordinary shares 2.0 DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilut Descriptionofinstrumentswithpotentialfuturedilutiveeffectnotincludedincalculationofdilutedearnings ind-as 9.0 edEarningsPerShareExplanatory per share DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinary Description of transactions after reporting period that significantly change number of ordinary shares ind-as 10.0 SharesOutstanding outstanding DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotential Description oftransactionsafter reportingperiodthat significantlychange numberofpotentialordinary ind-as 11.0 OrdinarySharesOutstanding shares outstanding http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEffectsOfChangesInForeignExchangeRates_613100 Definition [613100] Notes - Effects of changes in foreign exchange rates prefix name label order ind-as DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory Disclosure of effect of changes in foreign exchange rates [Text Block] ind-as WhetherThereIsAnyChangeInFunctionalCurrencyDuringTheYear Whether there is any change in functional currency during the year 1.0 ind-as DescriptionOfFunctionalCurrency Description of functional currency 2.0 in-ca DescriptionOfPresentationCurrency Description of presentation currency 3.0 ind-as DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency Description of reason why presentation currency is different from functional currency 4.0 ind-as DescriptionOfReasonForChangeInFunctionalCurrency Description of reason for change in functional currency 5.0 ind-as DescriptionOfDateOfChangeInFunctionalCurrency Description of date of change in functional currency 6.0 ind-as DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed Description of currency in which supplementary information is displayed 7.0 ind-as MethodsOfTranslationUsedToDetermineSupplementaryInformation Description of methods of translation used to determine supplementary information 8.0481 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss Foreign exchange gain (loss) 9.0 ind-as NetForeignExchangeGain Net foreign exchange gain 10.0 ind-as NetForeignExchangeLoss Net foreign exchange loss 11.0 ind-as ReserveOfExchangeDifferencesOnTranslation Reserve of exchange differences on translation 12.0 ind-as ForeignExchangeRatesAbstract Foreign exchange rates [Abstract] 13.0 ind-as ClosingForeignExchangeRate Closing foreign exchange rate 1.0 ind-as AverageForeignExchangeRate Average foreign exchange rate 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCashFlowStatement_613200 Definition [613200] Notes - Cash flow statement prefix name label order ind-as DisclosureOfCashFlowStatementExplanatory Disclosure of cash flow statement [Text Block] ind-as ConsiderationPaidReceived Consideration paid (received) 1.0 ind-as PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents Portion of consideration paid (received) consisting of cash and cash equivalents 2.0 ind-as CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Cash and cash equivalents in subsidiary or businesses acquired or disposed 3.0 ind-as AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed 4.0 ind-as LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 Liabilities in subsidiary or businesses acquired or disposed 5.0 DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalentsExplan ind-as Description of accounting policy for determining components of cash and cash equivalents [Text Block] 6.0 atory ind-as CashAndCashEquivalentsIfDifferentFromBalanceSheetAbstract Cash and cash equivalents if different from balance Sheet [Abstract] 7.0 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement 1.0 ind-as BankOverdraftsClassifiedAsCashEquivalents Bank overdrafts 2.0 ind-as CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale Cash and cash equivalents classified as part of disposal group held for sale 3.0 ind-as OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows Other differences to cash and cash equivalents in statement of cash flows 4.0 ind-as CashAndCashEquivalents Cash and cash equivalents 5.0 ind-as ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents Explanation of investing and financing transactions not requiring use of cash or cash equivalents 8.0 DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrMeansOfFinanceL ind-as Description of acquisition of assets by assuming directly related liabilities or means of finance lease 9.0 ease ind-as DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease Description of acquisition of assets by assuming directly related liabilities or by means of lease 10.0 ind-as DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue Description of acquisition of entity by means of equity issue 11.0 ind-as DescriptionOfConversionOfDebtToEquity Description of conversion of debt to equity 12.0 ind-as CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup Cash and cash equivalents held by entity unavailable for use by group 13.0 CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThaCommentarybymanagementonsignificantcashandcashequivalentbalancesheldbyentitythatarenot ind-as 14.0 tAreNotAvailableForUseByGroup available for use by group DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEn Disclosureofadditionalinformationaboutunderstandingfinancialpositionand liquidityofentity[Text ind-as 15.0 tityExplanatory Block] ind-as UndrawnBorrowingFacilities Undrawn borrowing facilities 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 482 ind-as CashFlowsFromUsedInIncreasesInOperatingCapacity Cash flows from used in increases in operating capacity 2.0 ind-as CashFlowsFromUsedInMaintainingOperatingCapacity Cash flows from used in maintaining operating capacity 3.0 ind-as IncomeTaxesPaidRefundAbstract Income taxes paid (refund) [Abstract] 16.0 ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund), classified as operating activities 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund), classified as investing activities 2.0 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund), classified as financing activities 3.0 ind-as IncomeTaxesPaidRefund Total income taxes paid (refund) 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOperatingSegments_613300 Definition [613300] Notes - Operating segments prefix name label order ind-as DisclosureOfEntitysReportableSegmentsExplanatory Disclosure of entity's operating segments [Text Block] ind-as FactorsUsedToIdentifyEntitysReportableSegments Description of factors used to identify entity's reportable segments 1.0 DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSe ind-as Description of judgements made by management in applying aggregation criteria for operating segments 2.0 gments DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRe ind-as Description of types of products and services from which each reportable segment derives its revenues 3.0 venues ind-as DescriptionOfSourcesOfRevenueForAllOtherSegments Description of sources of revenue for all other segments 4.0 ind-as DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments Description of basis of accounting for transactions between reportable segments 5.0 DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLos Descriptionofnatureofdifferencesbetweenmeasurementsofreportablesegments'profitsor lossesand ind-as 6.0 sesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations entity's profit or loss before income tax expense or income and discontinued operations DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndE ind-as Description of nature of differences between measurements of reportable segments' assets and entity's assets 7.0 ntitysAssets DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAn Descriptionofnatureofdifferencesbetweenmeasurementsofreportablesegments'liabilitiesandentity's ind-as 8.0 dEntitysLiabilities liabilities DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineR Descriptionofnatureofchangesfrompriorperiodsinmeasurementmethodsusedtodeterminereported ind-as 9.0 eportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss segment profit or loss and effect of those changes on measure of segment profit or loss ind-as DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments Description of nature and effect of any asymmetrical allocations to reportable segments 10.0 ind-as DisclosureOfReportableSegmentsExplanatory Disclosure of reportable segments [Text Block] 11.0 ind-as WhetherThereAreAnyReportableSegments Whether there are any reportable segments 1.0 ind-as DisclosureOfReportableSegmentsAbstract Disclosure of reportable segments [Abstract] 2.0 ind-as DisclosureOfReportableSegmentsTable Disclosure of reportable segments [Table] 1.0 ind-as EntitySReportableSegmentsAxis Entity's reportable segments [Axis] 1.0 ind-as ReportableSegmentsMember Reportable segments [Member] 1.0 ind-as ReportableSegments1Member Reportable segments 1 [Member] 1.0 ind-as ReportableSegments2Member Reportable segments 2 [Member] 2.0 ind-as ReportableSegments3Member Reportable segments 3 [Member] 3.0 ind-as ReportableSegments4Member Reportable segments 4 [Member] 4.0483 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ReportableSegments5Member Reportable segments 5 [Member] 5.0 ind-as ReportableSegments6Member Reportable segments 6 [Member] 6.0 ind-as ReportableSegments7Member Reportable segments 7 [Member] 7.0 ind-as ReportableSegments8Member Reportable segments 8 [Member] 8.0 ind-as ReportableSegments9Member Reportable segments 9 [Member] 9.0 ind-as ReportableSegments10Member Reportable segments 10 [Member] 10.0 ind-as ReportableSegments11Member Reportable segments 11 [Member] 11.0 ind-as ReportableSegments12Member Reportable segments 12 [Member] 12.0 ind-as ReportableSegments13Member Reportable segments 13 [Member] 13.0 ind-as ReportableSegments14Member Reportable segments 14 [Member] 14.0 ind-as ReportableSegments15Member Reportable segments 15 [Member] 15.0 ind-as ReportableSegments16Member Reportable segments 16 [Member] 16.0 ind-as ReportableSegments17Member Reportable segments 17 [Member] 17.0 ind-as ReportableSegments18Member Reportable segments 18 [Member] 18.0 ind-as ReportableSegments19Member Reportable segments 19 [Member] 19.0 ind-as ReportableSegments20Member Reportable segments 20 [Member] 20.0 ind-as MaterialReconcilingItemsMember Material reconciling items [Member] 2.0 ind-as EliminationOfIntersegmentAmountsMember Elimination of intersegment amounts [Member] 1.0 ind-as UnallocatedAmountsMember Unallocated amounts [Member] 2.0 ind-as DisclosureOfReportableSegmentsLineItems Disclosure of reportable segments [Line items] 2.0 ind-as NatureOfReportableSegment Nature of reportable segment 1.0 ind-as RevenuePrimaryReportableSegment Revenue primary reportable segment 2.0 ind-as RevenuesFromTransactionsWithOtherOperatingSegmentsOfTheSameEntity Revenues from transactions with other operating segments of the same entity 3.0 RevenuesFromExternalCustomersAndTransactionsWithOtherReportableSegmentsOfSameEnt Totalrevenuesfromexternalcustomersandtransactionswithotherreportablesegmentsofsameenterprise ind-as 4.0 erpriseReportableSegment reportable segment ind-as InterestRevenueExpenseReportableSegmentAbstract Interest revenue expense reportable segment [Abstract] 5.0 ind-as RevenueFromInterestReportableSegment Interest income reportable segment 1.0 ind-as InterestExpenseReportableSegment Interest expense reportable segment 2.0 ind-as InterestRevenueExpenseReportableSegment Total interest income (expense) reportable segment 3.0 ind-as DepreciationAndAmortisationExpenseReportableSegment Depreciation and amortisation expense reportable segment 6.0 ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodReportab ind-as Share of profit (loss) of associates and joint ventures accounted for using equity method reportable segment 7.0 leSegment ind-as IncomeTaxExpenseContinuingOperationsReportableSegment Tax expense (income), continuing operations reportable segment 8.0 ind-as OtherMaterialNoncashItemsReportableSegment Other material non-cash items reportable segment 9.0 ind-as ProfitLossBeforeTaxReportableSegment Profit (loss) before tax reportable segment 10.0 ind-as ProfitLossFromContinuingOperationsReportableSegment Profit (loss) from continuing operations reportable segment 11.0 ind-as ProfitLossReportableSegment Profit (loss) reportable segment 12.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 484 ind-as AssetsReportableSegment Assets reportable segment 13.0 ind-as InvestmentAccountedForUsingEquityMethodReportableSegment Investments accounted for using equity method reportable segment 14.0 Additionstonon-currentassetsotherthanfinancialinstruments,deferredtaxassets,net definedbenefit ind-as AdditionsToNoncurrentAssetsReportableSegment 15.0 assets, and rights arising under insurance contracts reportable segment ind-as LiabilitiesReportableSegment Liabilities reportable segment 16.0 ind-as ImpairmentLossRecognisedInProfitOrLossReportableSegment Impairment loss recognised in profit or loss reportable segment 17.0 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLossReportableSegment Reversal of impairment loss recognised in profit or loss reportable segment 18.0 ind-as ImpairmentLossRecognisedInOtherComprehensiveIncomeReportableSegment Impairment loss recognised in other comprehensive income reportable segment 19.0 ind-as ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeReportableSegment Reversal of impairment loss recognised in other comprehensive income reportable segment 20.0 ind-as CashFlowsFromUsedInOperatingActivitiesReportableSegment Net Cash flows from (used in) operating activities reportable segment 21.0 ind-as CashFlowsFromUsedInInvestingActivitiesReportableSegment Net Cash flows from (used in) investing activities reportable segment 22.0 ind-as CashFlowsFromUsedInFinancingActivitiesReportableSegment Net Cash flows from (used in) financing activities reportable segment 23.0 ind-as DescriptionOfMaterialReconcilingItemsReportableSegment Description of material reconciling items reportable segment 24.0 ind-as DisclosureOfProductsAndServicesExplanatory Disclosure of products and services [Text Block] 12.0 ind-as DisclosureOfProductsAndServicesAbstract Disclosure of products and services [Abstract] 1.0 ind-as DisclosureOfProductsAndServicesTable Disclosure of products and services [Table] 1.0 ind-as ProductsAndServicesAxis Products and services [Axis] 1.0 ind-as DisclosureOfProductsAndServicesLineItems Disclosure of products and services [Line items] 2.0 ind-as NameOfProductOrServices Name of product or services 1.0 ind-as RevenueFromExternalCustomers Revenue from external customers 2.0 ind-as DisclosureOfGeographicalAreasExplanatory Disclosure of geographical areas [Text Block] 13.0 ind-as DisclosureOfGeographicalAreasAbstract Disclosure of geographical areas [Abstract] 1.0 ind-as DisclosureOfGeographicalAreasTable Disclosure of geographical areas [Table] 1.0 ind-as GeographicalAreasAxis Geographical areas [Axis] 1.0 ind-as GeographicalAreasMember Geographical areas [Member] 1.0 ind-as CountryOfDomicileMember Country of domicile [Member] 1.0 ind-as ForeignCountriesMember Foreign countries [Member] 2.0 ind-as ForeignCountry1Member Foreign country 1 [Member] 1.0 ind-as ForeignCountry2Member Foreign country 2 [Member] 2.0 ind-as ForeignCountry3Member Foreign country 3 [Member] 3.0 ind-as ForeignCountry4Member Foreign country 4 [Member] 4.0 ind-as ForeignCountry5Member Foreign country 5 [Member] 5.0 ind-as ForeignCountry6Member Foreign country 6 [Member] 6.0 ind-as ForeignCountry7Member Foreign country 7 [Member] 7.0 ind-as ForeignCountry8Member Foreign country 8 [Member] 8.0 ind-as ForeignCountry9Member Foreign country 9 [Member] 9.0485 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ForeignCountry10Member Foreign country 10 [Member] 10.0 ind-as DisclosureOfGeographicalAreasLineItems Disclosure of geographical areas [Line items] 2.0 ind-as CountryOfDomicileOrForeignCountry Country of domicile or foreign country 1.0 ind-as RevenueFromExternalCustomers Revenue from external customers 2.0 NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefit Non-currentassetsotherthanfinancialinstruments,deferredtaxassets,post-employmentbenefitassets,and ind-as 3.0 AssetsAndRightsArisingUnderInsuranceContracts rights arising under insurance contracts ind-as DisclosureOfSegmentsMajorCustomersExplanatory Disclosure of major customers [Text Block] 14.0 ind-as WhetherThereAreAnyMajorCustomers Whether there are any major customers 1.0 ind-as DisclosureOfMajorCustomersAbstract Disclosure of major customers [Abstract] 2.0 ind-as DisclosureOfMajorCustomersTable Disclosure of major customers [Table] 1.0 ind-as MajorCustomersAxis Major customers [Axis] 1.0 ind-as DisclosureOfMajorCustomersLineItems Disclosure of major customers [Line items] 2.0 ind-as NameOfMajorCustomers Name of major customers 1.0 ind-as RevenueFromExternalCustomers Revenue from external customers 2.0 ind-as PercentageOfEntitysRevenue Percentage of entity's revenue 3.0 ind-as InformationAboutMajorCustomers Information about major customers 3.0 ind-as BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries Description of basis for attributing revenues from external customers to individual countries 15.0 ind-as ExplanationOfInterestRevenueReportedNetOfInterestExpense Explanation of interest income reported net of interest expense 16.0 Explanationofwhyrevenuesfromexternalcustomersforeachproductandservice,oreachgroupofsimilar ind-as ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive 17.0 products and services, are not reported http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesConsolidatedFinancialStatements_613400 Definition [613400] Notes - Consolidated Financial Statements prefix name label order ind-as DisclosureOfNotesOnConsolidatedFinancialStatementsExplanatory Disclosure of notes on consolidated financial statements explanatory [Text Block] ind-as DescriptionOfBasisOfConsolidationExplanatory Description of basis of consolidation [Text Block] 1.0 ind-as WhetherConsolidatedFinancialStatementsIsApplicableOnCompany Whether consolidated financial statements is applicable on company 2.0 ind-as DisclosureOfDetailsOfSubsidiariesExplanatory Disclosure of details of subsidiaries [Text Block] 1.0 ind-as DisclosureOfDetailsOfSubsidiariesAbstract Disclosure of details of subsidiaries [Abstract] 1.0 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] 1.0 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] 1.0 ind-as DisclosureOfDetailsOfSubsidiariesLineItems Disclosure of details of subsidiaries [Line Items] 2.0 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated 1.0 ind-as PrincipalPlaceOfBusinessOfSubsidiaryConsolidated Principal place of business of subsidiary consolidated 2.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiaryConsolidated Country of incorporation or residence of subsidiary consolidated 3.0 ind-as DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiaryConsolidated Date of end of reporting period of financial statements of subsidiary consolidated 4.0 ind-as DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiaryConsolidated Description of reason why using different reporting date or period for subsidiary consolidated 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 486 ind-as ProportionOfOwnershipInterestInSubsidiaryConsolidated Proportion of ownership interest in subsidiary consolidated 6.0 ind-as ProportionOfVotingPowerHeldInSubsidiaryConsolidated Proportion of voting power held in subsidiary consolidated 7.0 ind-as DisclosureOfAdditionalInformationConsolidatedFinancialStatementsExplanatory Disclosure of additional information consolidated financial statements [Text Block] 3.0 ind-as DisclosureOfAdditionalInformationConsolidatedFinancialStatementsAbstract Disclosure of additional information consolidated financial statements [Abstract] 1.0 ind-as DisclosureOfDetailsOfEntitiesConsolidatedTable Disclosure of details of entities consolidated [Table] 1.0 ind-as EntitiesConsolidatedAxis Entities consolidated [Axis] 1.0 ind-as DisclosureOfAdditionalInformationConsolidatedFinancialStatementsLineItems Disclosure of additional information consolidated financial statements [Line items] 2.0 ind-as NameOfEntityConsolidated Name of entity consolidated 1.0 ind-as TypeOfEntityConsolidated Type of entity consolidated 2.0 ind-as AmountOfNetAssetsOfEntityConsolidated Amount of net assets of entity consolidated 3.0 ind-as NetAssetsOfEntityAsPercentageOfConsolidatedNetAssets Net assets of entity as percentage of consolidated net assets 4.0 ind-as AmountOfShareInProfitOrLossOfEntityConsolidated Amount of share in profit or loss of entity consolidated 5.0 ind-as ShareInProfitOrLossOfEntityAsPercentageOfConsolidatedProfitOrLoss Share in profit or loss of entity as percentage of consolidated profit or loss 6.0 ind-as AmountOfShareInOtherComprehensiveIncomeConsolidated Amount of share in other comprehensive income consolidated 7.0 ind-as ShareInOtherComprehensiveIncomeConsolidated Share in other comprehensive income consolidated 8.0 ind-as AmountOfShareInTotalComprehensiveIncomeConsolidated Amount of share in comprehensive income consolidated 9.0 ind-as ShareInTotalComprehensiveIncomeConsolidated Share in comprehensive income consolidated 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesKeyManagerialPersonnelsAndDirectorsRemunerationAndOtherInformation_7001 00 [700100] Notes - Key managerial personnels and directors remuneration and other Definition information prefix name label order DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRemunerationToKeyManagerialPers Disclosureofkeymanagerialpersonnelsanddirectorsandremunerationtokeymanagerialpersonnelsand in-ca onnelsAndDirectorsExplanatory directors explanatory [Text Block] DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRemunerationToKeyManagerialPers Disclosureofkeymanagerialpersonnelsanddirectorsandremunerationtokeymanagerialpersonnelsand in-ca 1.0 onnelsAndDirectorsAbstract directors [Abstract] DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRemunerationToKeyManagerialPers Disclosureofkeymanagerialpersonnelsanddirectorsandremunerationtokeymanagerialpersonnelsand in-ca 1.0 onnelsAndDirectorsTable directors [Table] in-ca KeyManagerialPersonnelsAndDirectorsAxis Key managerial personnels and directors [Axis] 1.0 DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRemunerationToKeyManagerialPers Disclosureofkeymanagerialpersonnelsanddirectorsandremunerationtokeymanagerialpersonnelsand in-ca 2.0 onnelsAndDirectorsLineItems directors [Line Items] in-ca NameOfKeyManagerialPersonnelOrDirector Name of key managerial personnel or director 1.0 in-ca DirectorIdentificationNumberOfKeyManagerialPersonnelOrDirector Director identification number of key managerial personnel or director 2.0 in-ca PermanentAccountNumberOfKeyManagerialPersonnelOrDirector Permanent account number of key managerial personnel or director 3.0 in-ca DateOfBirthOfKeyManagerialPersonnelOrDirector Date of birth of key managerial personnel or director 4.0 in-ca DesignationOfKeyManagerialPersonnelOrDirector Designation of key managerial personnel or director 5.0 in-ca QualificationOfKeyManagerialPersonnelOrDirector Qualification of key managerial personnel or director 6.0 in-ca SharesHeldByKeyManagerialPersonnelOrDirector Shares held by key managerial personnel or director 7.0 in-ca KeyManagerialPersonnelOrDirectorRemunerationAbstract Key managerial personnel or director remuneration [Abstract] 8.0487 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca GrossSalaryToKeyManagerialPersonnelOrDirectorAbstract Gross salary to key managerial personnel or director [Abstract] 1.0 in-ca SalaryKeyManagerialPersonnelOrDirector Salary key managerial personnel or director 1.0 in-ca PerquisitesKeyManagerialPersonnelOrDirector Perquisites key managerial personnel or director 2.0 in-ca ProfitsInLieuOfSalaryKeyManagerialPersonnelOrDirector Profits in lieu of salary key managerial personnel or director 3.0 in-ca GrossSalaryToKeyManagerialPersonnelOrDirector Gross salary to key managerial personnel or director 4.0 in-ca SittingFeesKeyManagerialPersonnelOrDirector Sitting fees key managerial personnel or director 2.0 in-ca StockOptionKeyManagerialPersonnelOrDirector Stock option key managerial personnel or director 3.0 in-ca SweatEquityKeyManagerialPersonnelOrDirector Sweat equity key managerial personnel or director 4.0 in-ca CommissionAsPercentageOfProfitKeyManagerialPersonnelOrDirector Commission as percentage of profit key managerial personnel or director 5.0 in-ca OtherCommissionKeyManagerialPersonnelOrDirector Other commission key managerial personnel or director 6.0 in-ca OtherCompensationKeyManagerialPersonnelOrDirector Other compensation key managerial personnel or director 7.0 in-ca KeyManagerialPersonnelOrDirectorRemuneration Total key managerial personnel or director remuneration 8.0 in-ca CeilingAsPerActKeyManagerialPersonnelOrDirectorRemuneration Ceiling as per act key managerial personnel or director remuneration 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateSocialResponsibility_700200 Definition [700200] Notes - Corporate social responsibility prefix name label order ind-as DisclosureOfCorporateSocialResponsibilityExplanatory Disclosure of corporate social responsibility explanatory [Text Block] ind-as WhetherProvisionsOfCorporateSocialResponsibilityAreApplicableOnCompany Whether provisions of corporate social responsibility are applicable on company 1.0 in-ca DisclosureOfNetProfitsForLastThreeFinancialYearsAbstract Disclosure of net profits for last three financial years [Abstract] 2.0 in-ca DisclosureOfNetProfitsForLastThreeFinancialYearsTable Disclosure of net profits for last three financial years [Table] 1.0 in-ca NetProfitsForLastThreeFinancialYearsAxis Net profits for last three financial years [Axis] 1.0 in-ca FinancialYearMember Financial year [Member] 1.0 in-ca FinancialYearMember1 Financial year 1 [Member] 1.0 in-ca FinancialYearMember2 Financial year 2 [Member] 2.0 in-ca FinancialYearMember3 Financial year 3 [Member] 3.0 in-ca DisclosureOfNetProfitsForLastThreeFinancialYearsLineItems Disclosure of net profits for last three financial years [Line Items] 2.0 in-ca DescriptionOfFinancialYear Description of financial year 1.0 in-ca ProfitBeforeTaxOfFinancialYear Profit before tax of financial year 2.0 NetProfitComputedUnderSection198AndAdjustedAsPerRule21FOfCompaniesCSRPolicyRul in-ca Net profit computed u/s 198 and adjusted as per rule 2(1)(f) of Companies (CSR Policy) Rules, 2014 3.0 es2014 ind-as DisclosureOfCompositionOfCSRCommitteeExplanatory Disclosure of composition of CSR committee [Text Block] 3.0 ind-as DisclosureOfCSRPolicyAbstract Disclosure of CSR policy [Abstract] 4.0 ind-as WhetherCompanyHasWrittenCSRPolicy Whether company has written CSR policy 1.0 ind-as DetailsCSRPolicyExplanatory Details CSR policy [Text Block] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 488 ind-as DisclosureOverviewOfProjectsOrProgramsProposedToBeUndertakenCSRPolicy Disclosure overview of projects or programs proposed to be undertaken CSR policy 1.0 ind-as DisclosureWebLinkOfCompanyAtWhichCSRPolicyIsPlaced Disclosure web link of company at which CSR policy is placed 2.0 ind-as DisclosureWebLinkProjectsOrProgramsUndertakenCSRPolicy Disclosure web link projects or programs undertaken CSR policy 3.0 ind-as DisclosureOtherContentsCSRPolicy Disclosure other contents CSR policy 4.0 ind-as DisclosureOfCSRSpendingAbstract Disclosure of CSR spending [Abstract] 5.0 ind-as AverageNetProfitForLastThreeFinancialYears Average net profit for last three financial years 1.0 ind-as PrescribedCSRExpenditure Prescribed CSR expenditure 2.0 ind-as DetailsOfCSRSpentDuringFinancialYearAbstract Details of CSR spent during financial year [Abstract] 3.0 ind-as AmountCSRToBeSpentForFinancialYear Amount CSR to be spent for financial year 1.0 in-ca AmountCSRSpentForFinancialYear Amount CSR spent for financial year 2.0 ind-as AmountSpentInLocalArea Amount spent in local area 3.0 ind-as AmountSpentDuringYearAbstract Amount spent during year [Abstract] 4.0 ind-as AmountSpentOnConstructionOrAcquisitionOfAnyAssetInCash Amount spent on construction/acquisition of any asset in cash 1.0 ind-as AmountSpentOnConstructionOrAcquisitionOfAnyAssetYetToBePaidInCash Amount spent on construction/acquisition of any asset yet to be paid in cash 2.0 ind-as AmountSpentOnConstructionOrAcquisitionOfAnyAsset Total amount spent on construction/acquisition of any asset 3.0 ind-as AmountSpentOnPurposesOtherThanConstructionOrAcquisitionOfAnyAssetInCash Amount spent on purposes other than construction/acquisition of any asset in cash 4.0 AmountSpentOnPurposesOtherThanConstructionOrAcquisitionOfAnyAssetYetToBePaidInC ind-as Amount spent on purposes other than construction/acquisition of any asset yet to be paid in cash 5.0 ash ind-as AmountSpentOnPurposesOtherThanConstructionOrAcquisitionOfAnyAsset Total amount spent on purposes other than construction/acquisition of any asset 6.0 ind-as AmountUnspentCSR Amount unspent CSR 5.0 ind-as DisclosureMannerInWhichAmountCSRSpentDuringFinancialYearExplanatory Disclosure manner in which amount CSR spent during financial year explanatory [Text Block] 6.0 ind-as MannerInWhichAmountCSRSpentDuringFinancialYearAbstract Manner in which amount CSR spent during financial year [Abstract] 7.0 ind-as ClassificationOfCSRSpendingTable Classification of CSR spending [Table] 1.0 ind-as ClassificationOfCSRSpendingAxis Classification of CSR spending [Axis] 1.0 ind-as MannerInWhichAmountCSRSpentDuringFinancialYearLineItems Manner in which amount CSR spent during financial year [Line items] 2.0 ind-as CSRProjectOrActivityIdentified CSR project or activity identified 1.0 ind-as SectorInWhichProjectIsCovered Sector in which project is covered 2.0 ind-as WhetherProjectsOrProgramsUndertakenInLocalAreaOrOther Whether projects or programs undertaken in local area or other 3.0 ind-as NameOfStateOrUnionTerritoryWhereProjectsOrProgramsWasUndertaken Name of state or union territory where projects or programs was undertaken 4.0 ind-as NameOfDistrictWhereProjectsOrProgramsWasUndertaken Name of district where projects or programs was undertaken 5.0 ind-as BudgetAmountOutlayProjectOrProgramWise Budget amount outlay project or program wise 6.0 ind-as AmountSpentOnProjectsOrProgramsAbstract Amount spent on projects or programs [Abstract] 7.0 ind-as DirectExpenditureOnProjectsOrPrograms Direct expenditure on projects or programs 1.0 ind-as OverheadsOnProjectsOrPrograms Overheads on projects or programs 2.0 ind-as AmountSpentOnProjectsOrPrograms Total amount spent on projects or programs 3.0 ind-as CumulativeExpenditureUptoReportingPeriod Cumulative expenditure upto reporting period 8.0489 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ExpenditureOnAdministrativeOverheads Expenditure on administrative overheads 9.0 ind-as ModeOfAmountSpent Mode of amount spent 10.0 ind-as DetailsOfImplementingAgency Details of implementing agency 8.0 DisclosureResponsibilityStatementOfCSRCommitteeThatImplementationAndMonitoringOfC DisclosureresponsibilitystatementofCSRcommitteethatimplementationandmonitoringofCSRpolicyis ind-as 6.0 SRPolicyIsInComplianceWithCSRPolicyOfCompany in compliance with CSR policy of company http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosureOfGeneralInformationAboutCompany_700300 Definition [700300] Disclosure of general information about company prefix name label order in-ca DisclosureOfGeneralInformationAboutCompanyAbstract Disclosure of general information about company [Abstract] in-ca DisclosureOfCompanyInformationAbstract Disclosure of company information [Abstract] 1.0 in-ca NameOfCompany Name of company 1.0 in-ca CorporateIdentityNumber Corporate identity number 2.0 in-ca PermanentAccountNumberOfEntity Permanent account number of entity 3.0 in-ca AddressOfRegisteredOfficeOfCompany Address of registered office of company 4.0 in-ca TypeOfIndustry Type of industry 5.0 in-ca RegistrationDate Registration date 6.0 in-ca CategoryOrSubcategoryOfCompany Category/sub-category of company 7.0 in-ca WhetherCompanyIsListedCompany Whether company is listed company 8.0 in-ca DetailsOfStockExchangeSWhereTheCompanyIsListedAbstract Details of stock exchange(s) where the company is listed [Abstract] 1.0 in-ca DetailsOfStockExchangeSWhereTheCompanyIsListedTable Details of stock exchange(s) where the company is listed [Table] 1.0 in-ca StockExchangeAxis Stock exchange [Axis] 1.0 in-ca DetailsOfStockExchangeSWhereTheCompanyIsListedLineItems Details of stock exchange(s) where the company is listed [Line Items] 2.0 in-ca NameOfStockExchangeWhereTheCompanyIsListed Name of stock exchange where the company is listed 1.0 in-ca DateOfListingOnExchange Date of listing on exchange 2.0 ind-as NameOfParentEntity Name of parent entity 9.0 ind-as NameOfUltimateParentOfGroup Name of ultimate parent of group 10.0 ind-as LengthOfLifeOfLimitedLifeEntity Length of life of limited life entity 11.0 in-ca DisclosureOfDocumentInformationAbstract Disclosure of document information [Abstract] 2.0 in-ca DateOfBoardMeetingWhenFinalAccountsWereApproved Date of board meeting when final accounts were approved 1.0 in-ca PeriodCoveredByFinancialStatements Period covered by financial statements 2.0 in-ca DateOfStartOfReportingPeriod Date of start of reporting period 3.0 in-ca DateOfEndOfReportingPeriod Date of end of reporting period 4.0 in-ca NatureOfReportStandaloneConsolidated Nature of report standalone consolidated 5.0 in-ca ContentOfReport Content of report 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 490 in-ca DescriptionOfPresentationCurrency Description of presentation currency 7.0 in-ca LevelOfRoundingUsedInFinancialStatements Level of rounding used in financial statements 8.0 in-ca TypeOfCashFlowStatement Type of cash flow statement 9.0 in-ca DisclosureWebLinkOfCompanyAtWhichAnnualReportIsPlaced Disclosure web link of company at which annual report is placed 10.0 in-ca DisclosureOfOtherGeneralInformationAbstract Disclosure of other general information [Abstract] 3.0 in-ca DateFromWhichRegisterOfMembersRemainedClosed Date from which register of members remained closed 1.0 in-ca DateTillWhichRegisterOfMembersRemainedClosed Date till which register of members remained closed 2.0 in-ca NameOfRegistrarAndTransferAgent Name of registrar and transfer agent 3.0 in-ca AddressAndContactDetailsOfRegistrarAndTransferAgent Address and contact details of registrar and transfer agent 4.0 WhetherCompanyIsMaintainingBooksOfAccountAndOtherRelevantBooksAndPapersInElectr in-ca Whether company is maintaining books of account and other relevant books and papers in electronic form 5.0 onicForm in-ca PostalAddressOfPlaceOfMaintenanceOfComputerServersStoringAccountingDataAbstract Postal address of place of maintenance of computer servers (storing accounting data) [Abstract] 6.0 in-ca CompletePostalAddressOfPlaceOfMaintenanceOfComputerServersStoringAccountingData Complete postal address of place of maintenance of computer servers (storing accounting data) 1.0 in-ca NameOfCityOfPlaceOfMaintenanceOfComputerServersStoringAccountingData Name of city of place of maintenance of computer servers (storing accounting data) 2.0 NameOfStateUnionTerritoryOfPlaceOfMaintenanceOfComputerServersStoringAccountingDat in-ca Name of state/ union territory of place of maintenance of computer servers (storing accounting data) 3.0 a in-ca PinCodeOfPlaceOfMaintenanceOfComputerServersStoringAccountingData Pin code of place of maintenance of computer servers (storing accounting data) 4.0 in-ca NameOfDistrictOfPlaceOfMaintenanceOfComputerServersStoringAccountingData Name of district of place of maintenance of computer servers (storing accounting data) 5.0 in-ca ISOCountryCodeOfPlaceOfMaintenanceOfComputerServersStoringAccountingData ISO country code of place of maintenance of computer servers (storing accounting data) 6.0 in-ca NameOfCountryOfPlaceOfMaintenanceOfComputerServersStoringAccountingData Name of country of place of maintenance of computer servers (storing accounting data) 7.0 in-ca PhoneWithSTDISDCodeOfPlaceOfMaintenanceOfComputerServersStoringAccountingData Phone (with STD/ ISD code) of place of maintenance of computer servers (storing accounting data) 8.0 in-ca ParticularsOfServiceProviderAbstract Particulars of service provider [Abstract] 7.0 in-ca NameOfTheServiceProvider Name of the service provider 1.0 in-ca InternetProtocolAddressOfServiceProvider Internet protocol address of service provider 2.0 in-ca LocationOfTheServiceProvider Location of the service provider 3.0 in-ca WhetherBooksOfAccountAndOtherBooksAndPapersAreMaintainedOnCloud Whether books of account and other books and papers are maintained on cloud 4.0 in-ca AddressAsProvidedByTheServiceProvider Address as provided by the service provider 5.0 in-ca DisclosureOfPrincipalProductOrServicesAbstract Disclosure of principal product or services [Abstract] 4.0 in-ca TotalNumberOfProductOrServiceCategory Total number of product or service category 1.0 in-ca DescriptionOfPrincipalProductOrServicesCategory Description of principal product or services category 2.0 in-ca DisclosureOfPrincipalProductOrServicesTable Disclosure of principal product or services [Table] 3.0 in-ca TypesOfPrincipalProductOrServicesAxis Types of principal product or services [Axis] 1.0 in-ca DisclosureOfPrincipalProductOrServicesLineItems Disclosure of principal product or services [Line Items] 4.0 in-ca ProductOrServiceCategoryITC4DigitCode Product or service category (ITC 4 digit) code 1.0 in-ca DescriptionOfProductOrServiceCategory Description of product or service category 2.0 in-ca TurnoverOfProductOrServiceCategory Turnover of product or service category 3.0491 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca HighestTurnoverContributingProductOrServiceITC8DigitCode Highest turnover contributing product or service (ITC 8 digit) code 4.0 in-ca DescriptionOfProductOrService Description of product or service 5.0 in-ca UnitOfMeasurementOfHighestContributingProductOrService Unit of measurement of highest contributing product or service 6.0 in-ca TurnoverOfHighestContributingProductOrService Turnover of highest contributing product or service 7.0 in-ca QuantityOfHighestContributingProductOrServiceInUom Quantity of highest contributing product or service in UoM 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresAuditorsReport_700400 Definition [700400] Disclosures - Auditors report prefix name label order in-ca DisclosureInAuditorsReportExplanatory Disclosure in auditor’s report explanatory [Text Block] in-ca WhetherCompaniesAuditorsReportOrderIsApplicableOnCompany Whether companies auditors report order is applicable on company 1.0 in-ca WhetherAuditorsReportHasBeenQualifiedOrHasAnyReservationsOrContainsAdverseRemarksWhether auditors' report has been qualified or has any reservations or contains adverse remarks 2.0 in-ca AuditorsQualificationsReservationsOrAdverseRemarksInAuditorsReport Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report 3.0 in-ca DisclosureOfAuditorsQualificationsReservationsOrAdverseRemarksInAuditorsReportAbstract Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract] 4.0 in-ca DisclosureOfAuditorsQualificationsReservationsOrAdverseRemarksInAuditorsReportTable Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] 1.0 in-ca AuditorsQualificationsReservationsOrAdverseRemarksInAuditorsReportAxis Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] 1.0 in-ca AuditorsRemarkMember Auditor's remark [Member] 1.0 in-ca AuditorsFavourableRemarkMember Auditor's favourable remark [Member] 1.0 in-ca AuditorsUnfavourableRemarkMember Auditor's unfavourable remark [Member] 2.0 in-ca AuditorsDisclaimerRemarkMember Auditor's disclaimer remark [Member] 3.0 in-ca ClauseNotApplicableMember Clause not applicable [Member] 4.0 DisclosureOfAuditorsQualificationsReservationsOrAdverseRemarksInAuditorsReportLineIte in-ca Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Line Items] 2.0 ms in-ca DisclosureInAuditorsReportRelatingToFixedAssets Disclosure in auditors report relating to fixed assets 1.0 in-ca DisclosureRelatingToQuantitativeDetailsOfFixedAssets Disclosure relating to quantitative details of fixed assets 1.0 in-ca DisclosureRelatingToPhysicalVerificationAndMaterialDiscrepanciesOfFixedAssets Disclosure relating to physical verification and material discrepancies of fixed assets 2.0 in-ca DisclosureRelatingToTitleDeedsOfImmovableProperties Disclosure relating to title deeds of immovable properties 3.0 in-ca DisclosureInAuditorsReportRelatingToInventories Disclosure in auditors report relating to inventories 2.0 in-ca DisclosureInAuditorsReportRelatingToLoans Disclosure in auditors report relating to loans 3.0 in-ca DisclosureAboutLoansGrantedToPartiesCoveredUnderSection189OfCompaniesAct Disclosure about loans granted to parties covered under section 189 of companies act 1.0 in-ca DisclosureRelatingToTermsAndConditionsOfLoansGranted Disclosure relating to terms and conditions of loans granted 2.0 in-ca DisclosureRegardingReceiptOfLoansGranted Disclosure regarding receipt of loans granted 3.0 in-ca DisclosureRegardingTermsOfRecoveryOfLoansGranted Disclosure regarding terms of recovery of loans granted 4.0 DisclosureInAuditorsReportRelatingToComplianceWithSection185And186OfCompaniesAct in-ca Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 4.0 2013[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 492 in-ca DisclosureInAuditorsReportRelatingToDepositsAccepted Disclosure in auditors report relating to deposits accepted 5.0 in-ca DisclosureInAuditorsReportRelatingToMaintenanceOfCostRecords Disclosure in auditors report relating to maintenance of cost records 6.0 in-ca DisclosureInAuditorsReportRelatingToStatutoryDuesExplanatory Disclosure in auditors report relating to statutory dues [Text Block] 7.0 in-ca DisclosureRelatingToRegularityInPaymentOfUndisputedStatutoryDuesExplanatory Disclosure relating to regularity in payment of undisputed statutory dues [Text Block] 1.0 in-ca DisclosureRelatingToDisputedStatutoryDuesExplanatory Disclosure relating to disputed statutory dues [Text Block] 2.0 in-ca DisclosureInAuditorsReportRelatingToDefaultInRepaymentOfFinancialDues Disclosure in auditors report relating to default in repayment of financial dues 8.0 DisclosureInAuditorsReportRelatingToPublicOfferAndTermLoansUsedForPurposeForWhich Disclosureinauditorsreportrelatingtopublicofferandtermloansusedforpurposeforwhichthosewere in-ca 9.0 ThoseWereRaised raised 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relating to non-cash transactions with directors or persons connected with him 15.0 tedWithHim DisclosureInAuditorsReportRelatingToRegistrationUnderSection45IAOfReserveBankOfIndia in-ca Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Act, 1934 16.0 Act1934 in-ca DetailsRegardingAuditorsAbstract Details regarding auditors [Abstract] 5.0 in-ca DetailsRegardingAuditorsTable Details regarding auditors [Table] 1.0 in-ca AuditorsAxis Auditors [Axis] 1.0 in-ca DetailsRegardingAuditorsLineItems Details regarding auditors [Line Items] 2.0 in-ca CategoryOfAuditor Category of auditor 1.0 in-ca NameOfAuditFirm Name of audit firm 2.0 in-ca NameOfAuditorSigningReport Name of auditor signing report 3.0 in-ca FirmsRegistrationNumberOfAuditFirm Firms registration number of audit firm 4.0 in-ca MembershipNumberOfAuditor Membership number of auditor 5.0 in-ca AddressOfAuditors Address of auditors 6.0 in-ca PermanentAccountNumberOfAuditorOrAuditorsFirm Permanent account number of auditor or auditor's firm 7.0 in-ca SRNOfFormADT1 SRN of form ADT-1 8.0 in-ca DateOfSigningAuditReportByAuditors Date of signing audit report by auditors 9.0 in-ca DateOfSigningOfBalanceSheetByAuditors Date of signing of balance sheet by auditors 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresSignatoriesOfFinancialStatements_700500 Definition [700500] Disclosures - Signatories of financial statements prefix name label order in-ca DetailsOfSignatoriesOfFinancialStatementsAbstract Details of signatories of financial statements [Abstract]493 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca DetailsOfDirectorsSigningFinancialStatementsAbstract Details of directors signing financial statements [Abstract] 1.0 in-ca DetailsOfDirectorsSigningFinancialStatementsTable Details of directors signing financial statements [Table] 1.0 in-ca DirectorsSigningFinancialStatementsAxis Directors signing financial statements [Axis] 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DateOfSigningOfFinancialStatementsByCompanySecretary Date of signing of financial statements by company secretary 3.0 in-ca DetailsOfChiefFinancialOfficerFinancialStatementsAbstract Details of chief financial officer financial statements [Abstract] 3.0 in-ca NameOfChiefFinancialOfficer Name of chief financial officer 1.0 in-ca PermanentAccountNumberOfChiefFinancialOfficer Permanent account number of chief financial officer 2.0 in-ca DateOfSigningOfFinancialStatementsByChiefFinancialOfficer Date of signing of financial statements by chief financial officer 3.0 in-ca DetailsOfManagerSigningFinancialStatementsAbstract Details of manager signing financial statements [Abstract] 4.0 in-ca DetailsOfManagerSigningFinancialStatementsTable Details of manager signing financial statements [Table] 1.0 in-ca ManagerSigningFinancialStatementsAxis Manager signing financial statements [Axis] 1.0 in-ca DetailsOfManagerSigningFinancialStatementsLineItems Details of manager signing financial statements [Line Items] 2.0 in-ca NameOfManagerAbstract Name of manager [Abstract] 1.0 in-ca FirstNameOfManager First name of manager 1.0 in-ca SecondNameOfManager Second name of manager 2.0 in-ca LastNameOfManager Last name of manager 3.0 in-ca PermanentAccountNumberOfManager Permanent account number of manager 2.0 in-ca DateOfSigningOfFinancialStatementsByManager Date of signing of financial statements by manager 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600 Definition [700600] Disclosures - Directors report prefix name label order in-ca DisclosureInBoardOfDirectorsReportExplanatory Disclosure in board of directors report explanatory [Text Block] in-ca DescriptionOfStateOfCompaniesAffair Description of state of companies affair 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 494 in-ca DisclosureRelatingToAmountsIfAnyWhichIsProposedToCarryToAnyReserves Disclosure relating to amounts if any which is proposed to carry to any reserves 2.0 in-ca DisclosuresRelatingToAmountRecommendedToBePaidAsDividend Disclosures relating to amount recommended to be paid as dividend 3.0 in-ca DetailsRegardingEnergyConservation Details regarding energy conservation 4.0 in-ca StepsTakenOrImpactOnConservationOfEnergyExplanatory Steps taken or impact on conservation of energy [Text block] 1.0 in-ca StepsTakenByTheCompanyForUtilisingAlternateSourcesOfEnergyExplanatory Steps taken by the company for utilising alternate sources of energy [Text block] 2.0 in-ca CapitalInvestmentOnEnergyConservationEquipments Capital investment on energy conservation equipments 3.0 in-ca DetailsRegardingTechnologyAbsorption Details regarding technology absorption 5.0 in-ca EffortsMadeTowardsTechnologyAbsorptionExplanatory Efforts made towards technology absorption [Text block] 1.0 in-ca BenefitsDerivedRegardingTechnologyAbsorption Benefits derived regarding technology absorption 2.0 in-ca DetailsRegardingImportedTechnologyAbstract Details regarding imported technology [Abstract] 3.0 in-ca DetailsRegardingImportedTechnologyTable Details regarding imported technology [Table] 1.0 in-ca ImportedTechnologyAxis Imported technology [Axis] 1.0 in-ca DetailsRegardingImportedTechnologyLineItems Details regarding imported technology [Line Items] 2.0 in-ca DescriptionOfTechnology Description of technology 1.0 in-ca YearOfImport Year of import 2.0 in-ca WhetherTechnologyFullyAbsorbed Whether technology fully absorbed 3.0 in-ca DescriptionOfReasonsNotForTechnologyFullyAbsorbed Description of reasons not for technology fully absorbed 4.0 in-ca ExpenditureIncurredOnResearchAndDevelopment Expenditure incurred on research and development 4.0 in-ca DetailsRegardingForeignExchangeEarningsAndOutgo Details regarding foreign exchange earnings and outgo 6.0 in-ca DisclosuresInDirectorsResponsibilityStatement Disclosures in director’s responsibility statement 7.0 DetailsOfMaterialChangesAndCommitmentOccurredDuringPeriodAffectingFinancialPosition in-ca Details of material changes and commitment occurred during period affecting financial position of company 8.0 OfCompany in-ca ParticularsOfLoansGuaranteeInvestmentUnderSection186Explanatory Particulars of loans guarantee investment under section 186 [Text Block] 9.0 ParticularsOfContractsArrangementsWithRelatedPartiesUnderSubSection1OfSection188Expl in-ca Particulars of contracts/arrangements with related parties under section 188(1) [Text Block] 10.0 anatory in-ca DetailsOfContractsArrangementsTransactionsNotAtArmsLengthBasisAbstract Details of contracts/arrangements/transactions not at arm's length basis [Abstract] 1.0 in-ca WhetherThereAreContractsArrangementsTransactionsNotAtArmsLengthBasis Whether there are contracts/arrangements/transactions not at arm's length basis 1.0 in-ca DetailsOfContractsArrangementsTransactionsNotAtArmsLengthBasisTable Details of contracts/arrangements/transactions not at arm's length basis [Table] 2.0 in-ca ContractsArrangementsTransactionsNotAtArmsLengthBasisAxis Contracts/arrangements/transactions not at arm's length basis [Axis] 1.0 in-ca DetailsOfContractsArrangementsTransactionsNotAtArmsLengthBasisLineItems Details of contracts/arrangements/transactions not at arm's length basis [Line Items] 3.0 ind-as NameOfRelatedParty Name of related party 1.0 in-ca NatureOfRelatedPartyRelationship Nature of related party relationship 2.0 in-ca DescriptionOfNatureOfContractsArrangementsTransactionsWithRelatedParty Description of nature of contracts/arrangements/transactions with related party 3.0 in-ca DurationOfContractsArrangementsTransactionsWithRelatedParty Duration of contracts/arrangements/transactions with related party 4.0 in-ca DatesOfApprovalOfContractsArrangementsTransactionsWithRelatedPartyByBoard Dates of approval of contracts/arrangements/transactions with related party by board 5.0 in-ca AmountPaidAsAdvancesIfAnyForContractsArrangementsTransactionsWithRelatedParty Amount paid as advances if any for contracts/arrangements/transactions with related party 6.0495 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DatesOnWhichSpecialResolutionPassedInGeneralMeetingForContractsArrangementsTransact Datesonwhichspecialresolutionpassedingeneralmeetingforcontracts/arrangements/transactionswith in-ca 7.0 ionsWithRelatedPartyRequiredBySection188OfCompaniesAct2013 related party required by section 188 of companies act, 2013 in-ca DetailsOfMaterialContractsArrangementsTransactionsAtArmsLengthBasisAbstract Details of material contracts/arrangements/transactions at arm's length basis [Abstract] 2.0 in-ca WhetherThereAreMaterialContractsArrangementsTransactionsAtArmsLengthBasis Whether there are material contracts/arrangements/transactions at arm's length basis 1.0 in-ca DetailsOfMaterialContractsArrangementsTransactionsAtArmsLengthBasisTable Details of material contracts/arrangements/transactions at arm's length basis [Table] 2.0 in-ca MaterialContractsArrangementsTransactionsAtArmsLengthBasisAxis Material contracts/arrangements/transactions at arm's length basis [Axis] 1.0 in-ca DetailsOfMaterialContractsArrangementsTransactionsAtArmsLengthBasisLineItems Details of material contracts/arrangements/transactions at arm's length basis [Line Items] 3.0 ind-as NameOfRelatedParty Name of related party 1.0 in-ca NatureOfRelatedPartyRelationship Nature of related party relationship 2.0 in-ca DescriptionOfNatureOfMaterialContractsArrangementsTransactionsWithRelatedParty Description of nature of material contracts/arrangements/transactions with related party 3.0 in-ca DurationOfMaterialContractsArrangementsTransactionsWithRelatedParty Duration of material contracts/arrangements/transactions with related party 4.0 in-ca DatesOfApprovalOfMaterialContractsArrangementsTransactionsWithRelatedPartyByBoard Dates of approval of material contracts/arrangements/transactions with related party by board 5.0 AmountPaidAsAdvancesIfAnyForMaterialContractsArrangementsTransactionsWithRelatedPa in-ca Amount paid as advances if any for material contracts/arrangements/transactions with related party 6.0 rty DetailsOfStatementIndicatingMannerInWhichFormalAnnualEvaluationMadeByBoardOfItsPe Detailsofstatementindicatingmannerinwhichformalannualevaluationmadebyboardofitsperformance in-ca 11.0 rformanceAndOfItsCommitteesAndIndividualDirectorsExplanatory and of its committees and individual directors [Text Block] DateOfBoardOfDirectorsMeetingInWhichBoardReportReferredToUnderSection134WasAppr in-ca Date of board of directors' meeting in which board's report referred to under section 134 was approved 12.0 oved in-ca DisclosureOfExtractOfAnnualReturnAsProvidedUnderSubSection3OfSection92Explanatory Disclosure of extract of annual return as provided under section 92(3) [Text Block] 13.0 DetailsOfPrincipalBusinessActivitiesContributing10PercentOrMoreOfTotalTurnoverOfCompa in-ca Details of principal business activities contributing 10% or more of total turnover of company [Abstract] 1.0 nyAbstract DetailsOfPrincipalBusinessActivitiesContributing10PercentOrMoreOfTotalTurnoverOfCompa in-ca Details of principal business activities contributing 10% or more of total turnover of company [Table] 1.0 nyTable in-ca PrincipalBusinessActivitiesOfCompanyAxis Principal business activities of company [Axis] 1.0 in-ca ProductOrServiceMember Product/service [Member] 1.0 in-ca ProductOrService1Member Product/service 1 [Member] 1.0 in-ca ProductOrService2Member Product/service 2 [Member] 2.0 in-ca ProductOrService3Member Product/service 3 [Member] 3.0 in-ca ProductOrService4Member Product/service 4 [Member] 4.0 in-ca ProductOrService5Member Product/service 5 [Member] 5.0 in-ca ProductOrService6Member Product/service 6 [Member] 6.0 in-ca ProductOrService7Member Product/service 7 [Member] 7.0 in-ca ProductOrService8Member Product/service 8 [Member] 8.0 in-ca ProductOrService9Member Product/service 9 [Member] 9.0 in-ca ProductOrService10Member Product/service 10 [Member] 10.0 DetailsOfPrincipalBusinessActivitiesContributing10PercentOrMoreOfTotalTurnoverOfCompa in-ca Details of principal business activities contributing 10% or more of total turnover of company [Line Items] 2.0 nyLineItems in-ca NameOfMainProductOrService Name of main product/service 1.0 in-ca DescriptionOfMainProductOrService Description of main product/service 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 496 in-ca NICCodeOfProductOrService NIC code of product/service 3.0 in-ca PercentageToTotalTurnoverOfCompany Percentage to total turnover of company 4.0 in-ca ParticularsOfHoldingSubsidiaryAndAssociateCompaniesAbstract Particulars of holding, subsidiary and associate companies [Abstract] 2.0 in-ca ParticularsOfHoldingSubsidiaryAndAssociateCompaniesTable Particulars of holding, subsidiary and associate companies [Table] 1.0 in-ca ParticularsOfCompaniesAxis Particulars of companies [Axis] 1.0 in-ca ParticularsOfHoldingSubsidiaryAndAssociateCompaniesLineItems Particulars of holding, subsidiary and associate companies [Line Items] 2.0 in-ca NameOfCompany Name of company 1.0 in-ca AddressOfCompany Address of company 2.0 in-ca CountryOfIncorporationOfCompany Country of incorporation of company 3.0 in-ca CINOfCompany CIN of company 4.0 in-ca GLNOfCompany GLN of company 5.0 in-ca TypeOfCompany Type of company 6.0 in-ca PercentageOfSharesHeld Percentage of shares held 7.0 in-ca ApplicableSection Applicable section 8.0 in-ca DetailsOfShareholdingPatternAbstract Details of shareholding pattern [Abstract] 3.0 in-ca DetailsOfShareholdingPatternTable Details of shareholding pattern [Table] 1.0 in-ca ShareholdingPatternAxis Shareholding pattern [Axis] 1.0 in-ca ShareholdersMember Shareholders [Member] 1.0 in-ca PromotersMember Promoters [Member] 1.0 in-ca IndianMember Indian [Member] 1.0 in-ca IndividualHUFMember Individual/HUF [Member] 1.0 in-ca CentralGovernmentMember Central government [Member] 2.0 in-ca StateGovernmentMember State government [Member] 3.0 in-ca CorporateBodiesMember Corporate bodies [Member] 4.0 in-ca BanksFinancialInstitutionsMember Banks/financial institutions [Member] 5.0 in-ca OtherMember Other [Member] 6.0 in-ca ForeignMember Foreign [Member] 2.0 in-ca NRIIndividualMember NRI individual [Member] 1.0 in-ca OtherForeignIndividualMember Other foreign individual [Member] 2.0 in-ca ForeignCorporateBodiesMember Foreign corporate bodies [Member] 3.0 in-ca ForeignBanksFinancialInstitutionsMember Foreign banks/financial institutions [Member] 4.0 in-ca ForeignOtherMember Foreign other [Member] 5.0 in-ca PublicShareholdingMember Public shareholding [Member] 2.0 in-ca InstitutionsMember Institutions [Member] 1.0 in-ca MutualFundsMember Mutual funds [Member] 1.0 in-ca PublicShareholdingBanksFinancialInstitutionsMember Public shareholding banks/financial institutions [Member] 2.0497 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca PublicShareholdingCentralGovernmentMember Public shareholding central government [Member] 3.0 in-ca PublicShareholdingStateGovernmentMember Public shareholding state government [Member] 4.0 in-ca VentureCapitalFundsMember Venture capital funds [Member] 5.0 in-ca InsuranceCompaniesMember Insurance companies [Member] 6.0 in-ca ForeignInstitutionalInvestorMember Foreign institutional investor [Member] 7.0 in-ca ForeignVentureCapitalFundsMember Foreign venture capital funds [Member] 8.0 in-ca OtherInstitutionsMember Others institutions [Member] 9.0 in-ca NonInstitutionsMember Non institutions [Member] 2.0 in-ca NonInstitutionsCorporateBodiesMember Non institutions corporate bodies [Member] 1.0 in-ca IndianCorporateBodiesMember Indian corporate bodies [Member] 1.0 in-ca OverseasCorporateBodiesMember Overseas corporate bodies [Member] 2.0 in-ca IndividualsMember Individuals [Member] 2.0 in-ca IndividualShareholdersHoldingNominalShareCapitalUptoRupeesOneLakhMember Individual shareholders holding nominal share capital upto rupees one lakh [Member] 1.0 in-ca IndividualShareholdersHoldingNominalShareCapitalInExcessOfRupeesOneLakhMember Individual shareholders holding nominal share capital in excess of rupees one lakh [Member] 2.0 in-ca OtherNonInstitutionsMember Other non-institutions [Member] 3.0 in-ca SharesHeldByCustodianForGDRsAndADRsMember Shares held by custodian for GDRs and ADRs [Member] 3.0 in-ca DetailsOfShareholdingPatternLineItems Details of shareholding pattern [Line Items] 2.0 in-ca NumberOfDematSharesHeld Number of demat shares held at beginning of period 1.0 in-ca NumberOfPhysicalSharesHeld Number of physical shares held at beginning of period 2.0 in-ca NumberOfSharesHeld Total number of shares held at beginning of period 3.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at beginning of period 4.0 in-ca NumberOfDematSharesHeld Number of demat shares held at end of period 5.0 in-ca NumberOfPhysicalSharesHeld Number of physical shares held end of period 6.0 in-ca NumberOfSharesHeld Total number of shares held at end of period 7.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at end of period 8.0 in-ca PercentageOfChangeInSharesHeldDuringYear Percentage of change in shares held during year 9.0 in-ca DetailsOfShareholdingOfPromotersAbstract Details of shareholding of promoters [Abstract] 4.0 in-ca DetailsOfShareholdingOfPromotersTable Details of shareholding of promoters [Table] 1.0 in-ca PromotersAxis Promoters [Axis] 1.0 in-ca DetailsOfShareholdingOfPromotersLineItems Details of shareholding of promoters [Line Items] 2.0 in-ca ShareholdersName Shareholder’s name 1.0 in-ca NumberOfSharesHeld Total number of shares held at beginning of period 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at beginning of period 3.0 in-ca PercentageOfSharesPledgedEncumberedToTotalShares Percentage of shares pledged/encumbered to total shares at beginning of period 4.0 in-ca NumberOfSharesHeld Total number of shares held at end of period 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 498 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at end of period 6.0 in-ca PercentageOfSharesPledgedEncumberedToTotalShares Percentage of shares pledged/encumbered to total shares at end of period 7.0 in-ca PercentageOfChangeInSharesHeldDuringYear Percentage of change in shares held during year 8.0 in-ca DetailsOfChangeInPromotersShareholdingExplanatory Details of change in promoters shareholding [Text Block] 5.0 in-ca DetailsOfChangeInPromotersShareholdingAbstract Details of change in promoters’ shareholding [Abstract] 1.0 in-ca DetailsOfChangeInPromotersShareholdingTable Details of change in promoters’ shareholding [Table] 1.0 in-ca PromotersAxis Promoters [Axis] 1.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 2.0 in-ca ShareholdingMember Shareholding [Member] 1.0 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] 1.0 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 2.0 in-ca DetailsOfChangeInPromotersShareholdingLineItems Details of change in promoters’ shareholding [Line Items] 2.0 in-ca NameOfPromoter Name of promoter 1.0 in-ca NumberOfSharesHeld Total number of shares held at beginning of period 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at beginning of period 3.0 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 4.0 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year 5.0 in-ca NumberOfSharesHeld Total number of shares held at end of period 6.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at end of period 7.0 in-ca DetailsOfIncreaseDecreaseInPromotersShareholdingDuringYearExplanatory Details of increase (decrease) in promoters shareholding during year [Text Block] 8.0 in-ca DetailsOfShareholdingPatternOfTop10ShareholdersAbstract Details of shareholding pattern of top 10 shareholders [Abstract] 6.0 in-ca DetailsOfShareholdingPatternOfTop10ShareholdersTable Details of shareholding pattern of top 10 shareholders [Table] 1.0 in-ca NameOfTop10ShareholderAxis Name of top 10 shareholder [Axis] 1.0 in-ca NameOfTop10ShareholderMember Name of top 10 shareholder [Member] 1.0 in-ca Top1ShareholderMember Top 1 shareholder [Member] 1.0 in-ca Top2ShareholderMember Top 2 shareholder [Member] 2.0 in-ca Top3ShareholderMember Top 3 shareholder [Member] 3.0 in-ca Top4ShareholderMember Top 4 shareholder [Member] 4.0 in-ca Top5ShareholderMember Top 5 shareholder [Member] 5.0 in-ca Top6ShareholderMember Top 6 shareholder [Member] 6.0 in-ca Top7ShareholderMember Top 7 shareholder [Member] 7.0 in-ca Top8ShareholderMember Top 8 shareholder [Member] 8.0 in-ca Top9ShareholderMember Top 9 shareholder [Member] 9.0 in-ca Top10ShareholderMember Top 10 shareholder [Member] 10.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 2.0 in-ca ShareholdingMember Shareholding [Member] 1.0499 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] 1.0 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 2.0 in-ca DetailsOfShareholdingPatternOfTop10ShareholdersLineItems Details of shareholding pattern of top 10 shareholders [Line Items] 2.0 ind-as NameOfShareholder Name of shareholder 1.0 in-ca NumberOfSharesHeld Total number of shares held at beginning of period 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at beginning of period 3.0 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 4.0 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year 5.0 in-ca NumberOfSharesHeld Total number of shares held at end of period 6.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at end of period 7.0 in-ca DetailsOfIncreaseDecreaseInTop10ShareholdersDuringYearExplanatory Details of increase (decrease) in top 10 shareholders during year [Text Block] 8.0 in-ca DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialPersonnelExplanatory Details of shareholding pattern of directors and key managerial personnel [Text Block] 7.0 in-ca DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialPersonnelAbstract Details of shareholding pattern of directors and key managerial personnel [Abstract] 1.0 in-ca DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialPersonnelTable Details of shareholding pattern of directors and key managerial personnel [Table] 1.0 in-ca DirectorsAndKeyManagerialPersonnelAxis Directors and key managerial personnel [Axis] 1.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 2.0 in-ca ShareholdingMember Shareholding [Member] 1.0 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] 1.0 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 2.0 in-ca DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialPersonnelLineItems Details of shareholding pattern of directors and key managerial personnel [Line Items] 2.0 in-ca NameOfDirectorsAndKeyManagerialPersonnel Name of directors and key managerial personnel 1.0 in-ca NumberOfSharesHeld Total number of shares held at beginning of period 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at beginning of period 3.0 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 4.0 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year 5.0 in-ca NumberOfSharesHeld Total number of shares held at end of period 6.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held at end of period 7.0 DetailsOfIncreaseDecreaseInDirectorsAndKeyManagerialPersonnelShareholdingDuringYearE Detailsofincrease(decrease) indirectorsandkeymanagerialpersonnel shareholdingduringyear[Text in-ca 8.0 xplanatory Block] in-ca DetailsOfIndebtednessOfCompanyAbstract Details of indebtedness of company [Abstract] 8.0 in-ca DetailsOfIndebtednessOfCompanyTable Details of indebtedness of company [Table] 1.0 in-ca IndebtednessAxis Indebtedness [Axis] 1.0 in-ca IndebtednessMember Indebtedness [Member] 1.0 in-ca SecuredLoansExcludingDepositsMember Secured loans excluding deposits [Member] 1.0 in-ca UnsecuredLoansMember Unsecured loans [Member] 2.0 ind-as DepositsMember Deposits [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 500 in-ca DetailsOfIndebtednessOfCompanyLineItems Details of indebtedness of company [Line Items] 2.0 in-ca PrincipalAmount Principal amount at beginning of financial year 1.0 in-ca InterestDueButNotPaid Interest due but not paid at beginning of financial year 2.0 in-ca InterestAccruedButNotDue Interest accrued but not due at beginning of financial year 3.0 in-ca Indebtedness Total indebtedness at beginning of financial year 4.0 in-ca ChangesInIndebtednessAbstract Changes in indebtedness [Abstract] 5.0 in-ca AdditionInIndebtedness Addition in indebtedness 1.0 in-ca ReductionInIndebtedness Reduction in indebtedness 2.0 in-ca ChangesInIndebtedness Total changes in indebtedness 3.0 in-ca PrincipalAmount Principal amount at end of financial year 6.0 in-ca InterestDueButNotPaid Interest due but not paid at end of financial year 7.0 in-ca InterestAccruedButNotDue Interest accrued but not due at end of financial year 8.0 in-ca Indebtedness Total indebtedness at end of financial year 9.0 in-ca DetailsOfPenaltyPunishmentCompoundingOfOffenceAbstract Details of penalty/punishment/compounding of offence [Abstract] 9.0 in-ca DetailsOfPenaltyPunishmentCompoundingOfOffenceTable Details of penalty/punishment/compounding of offence [Table] 1.0 in-ca OffenderAxis Offender [Axis] 1.0 in-ca DetailsOfPenaltyPunishmentCompoundingOfOffenceLineItems Details of penalty/punishment/compounding of offence [Line Items] 2.0 in-ca NameOfOffender Name of offender 1.0 in-ca TypeOfOffender Type of offender 2.0 in-ca CINOfOffender CIN of offender 3.0 in-ca PermanentAccountNumberOfOffender Permanent account number of offender 4.0 in-ca IdentificationNumberOfOffenderOutsideIndia Identification number of offender outside India 5.0 in-ca NatureOfIssuingAuthorityInCountryOfIncorporationOrResidenceOfOffender Nature of issuing authority in country of incorporation or residence of offender 6.0 in-ca TypeOfOffence Type of offence 7.0 in-ca SectionOfCompaniesAct Section of companies act 8.0 in-ca BriefDescriptionOfOffence Brief description of offence 9.0 in-ca DetailsOfPenaltyPunishmentCompoundingFeesImposed Details of penalty/punishment/compounding fees imposed 10.0 in-ca Authority Authority 11.0 in-ca AppealMade Appeal made 12.0 DisclosureOfStatementOnDeclarationGivenByIndependentDirectorsUnderSubSection6OfSect in-ca Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block] 14.0 ion149Explanatory in-ca ReappointmentOfIndependentDirectorsAsPerSection14910Explanatory Reappointment of independent directors as per section 149(10) [Text Block] 15.0 DisclosureForCompaniesCoveredUnderSubSection1OfSection178OnDirectorsAppointmentA Disclosureforcompaniescoveredundersection178(1)ondirectorsappointmentandremunerationincluding in-ca 16.0 ndRemunerationIncludingOtherMattersProvidedUnderSubSection3OfSection178Explanatory other matters provided under section 178(3) [Text Block] DetailsRegardingAuditorsQualificationsReservationsAdverseRemarksInAuditorsReportAbstra in-ca Details regarding auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report [Abstract] 17.0 ct in-ca DetailsRegardingAuditorsQualificationsReservationsAdverseRemarksInAuditorsReportTable Details regarding auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report [Table] 1.0501 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca AuditorsQualificationsReservationsAdverseRemarksInAuditorsReportAxis Auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report [Axis] 1.0 DetailsRegardingAuditorsQualificationsReservationsAdverseRemarksInAuditorsReportLineIte in-ca Details regarding auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report [Line Items] 2.0 ms in-ca AuditorsQualificationsReservationsAdverseRemarksInAuditorsReport Auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report 1.0 in-ca DirectorsCommentOnAuditorsQualificationsReservationsAdverseRemarksInAuditorsReport Directors' comment on auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report 2.0 DetailsRegardingCompanySecretaryQualificationOrObservationOrOtherRemarksInSecretarial Detailsregardingcompanysecretaryqualificationorobservationorotherremarksinsecretarialauditreport in-ca 18.0 AuditReportAbstract [Abstract] DetailsRegardingCompanySecretaryQualificationOrObservationOrOtherRemarksInSecretarial Detailsregardingcompanysecretaryqualificationorobservationorotherremarksinsecretarialauditreport in-ca 1.0 AuditReportTable [Table] in-ca CompanySecretaryQualificationOrObservationOrOtherRemarksInSecretarialAuditReportAxis Company secretary qualification or observation or other remarks in secretarial audit report [Axis] 1.0 DetailsRegardingCompanySecretaryQualificationOrObservationOrOtherRemarksInSecretarial Detailsregardingcompanysecretaryqualificationorobservationorotherremarksinsecretarialauditreport in-ca 2.0 AuditReportLineItems [Line Items] in-ca CompanySecretaryQualificationOrObservationOrOtherRemarksInSecretarialAuditReport Company secretary qualification or observation or other remarks in secretarial audit report 1.0 DirectorsCommentOnCompanySecretaryQualificationOrObservationOrOtherRemarksInSecret Directors'commentoncompanysecretaryqualificationorobservationorotherremarksinsecretarialaudit in-ca 2.0 arialAuditReport report DisclosureOfStatementOnDevelopmentAndImplementationOfRiskManagementPolicyExplana in-ca Disclosure of statement on development and implementation of risk management policy [Text Block] 19.0 tory DetailsOnPolicyDevelopmentAndImplementationByCompanyOnCorporateSocialResponsibiliDetailsonpolicydevelopmentandimplementationbycompanyoncorporatesocialresponsibilityinitiatives in-ca 20.0 tyInitiativesTakenDuringYearExplanatory taken during year [Text Block] ReportOnHighlightsOnPerformanceOfSubsidiariesAssociatesAndJointVentureCompaniesAnd Report on highlights on performance of subsidiaries, associates and joint venture companies and their in-ca TheirContributionToOverallPerformanceOfTheCompaniesDuringThePeriodUnderReportExpl 21.0 contribution to overall performance of the companies during the period under report [Text Block] anatory in-ca DisclosureAsPerSubRule5OfRule8OfCompaniesAccountsRules2014Explanatory Disclosure as per rule 8(5) of companies accounts rules 2014 [Text Block] 22.0 in-ca DisclosureOfFinancialSummaryOrHighlightsExplanatory Disclosure of financial summary or highlights [Text Block] 1.0 in-ca DisclosureOfChangeInNatureOfBusinessExplanatory Disclosure of change in nature of business [Text Block] 2.0 DetailsOfDirectorsOrKeyManagerialPersonnelsWhoWereAppointedOrHaveResignedDuringY Detailsofdirectorsorkeymanagerialpersonnelswhowereappointedorhaveresignedduringyear[Text in-ca 3.0 earExplanatory Block] DisclosureOfCompaniesWhichHaveBecomeOrCeasedToBeItsSubsidiariesJointVenturesOrAss Disclosureofcompanieswhichhavebecomeorceasedtobeitssubsidiaries,jointventuresorassociate in-ca 4.0 ociateCompaniesDuringYearExplanatory companies during year [Text Block] in-ca DetailsRelatingToDepositsCoveredUnderChapterVOfCompaniesActExplanatory Details relating to deposits covered under chapter v of companies act [Text Block] 5.0 in-ca DepositsAcceptedDuringYear Deposits accepted during year 1.0 in-ca DepositsRemainedUnpaidOrUnclaimedAtEndOfYear Deposits remained unpaid or unclaimed at end of year 2.0 in-ca AmountOfDefaultInRepaymentOfDepositsOrPaymentOfInterestThereonBeginningOfYear Amount of default in repayment of deposits or payment of interest thereon beginning of year 3.0 in-ca MaximumAmountOfDefaultInRepaymentOfDepositsOrPaymentOfInterestThereonDuringYear Maximum amount of default in repayment of deposits or payment of interest thereon during year 4.0 in-ca AmountOfDefaultInRepaymentOfDepositsOrPaymentOfInterestThereonEndOfYear Amount of default in repayment of deposits or payment of interest thereon end of year 5.0 NumberOfCasesOfDefaultInRepaymentOfDepositsOrPaymentOfInterestThereonBeginningOf in-ca Number of cases of default in repayment of deposits or payment of interest thereon beginning of year 6.0 Year MaximumNumberOfCasesOfDefaultInRepaymentOfDepositsOrPaymentOfInterestThereonDur in-ca Maximum number of cases of default in repayment of deposits or payment of interest thereon during year 7.0 ingYear in-ca NumberOfCasesOfDefaultInRepaymentOfDepositsOrPaymentOfInterestThereonEndOfYear Number of cases of default in repayment of deposits or payment of interest thereon end of year 8.0 DetailsOfDepositsWhichAreNotInComplianceWithRequirementsOfChapterVOfCompaniesAc in-ca Details of deposits which are not in compliance with requirements of chapter v of act [Text Block] 6.0 tExplanatory DetailsOfSignificantAndMaterialOrdersPassedByRegulatorsOrCourtsOrTribunalsImpactingG Detailsofsignificantandmaterialorderspassedbyregulatorsorcourtsortribunalsimpactinggoingconcern in-ca 7.0 oingConcernStatusAndCompanysOperationsInFutureExplanatory status and company’s operations in future [Text Block] DetailsRegardingAdequacyOfInternalFinancialControlsWithReferenceToFinancialStatements in-ca Details regarding adequacy of internal financial controls with reference to financial statements [Text Block] 8.0 Explanatory[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 502 in-ca DisclosureOfContentsOfCorporateSocialResponsibilityPolicyExplanatory Disclosure of contents of corporate social responsibility policy [Text Block] 23.0 in-ca DisclosureOfReasonsIfCompanyFailsToSpendPrescribedAmountOnCSR Disclosure of reasons if company fails to spend prescribed amount on CSR 24.0 in-ca DisclosureOfOtherReasonsIfCompanyFailsToSpendPrescribedAmountOnCSR Disclosure of other reasons if company fails to spend prescribed amount on CSR 25.0 DisclosureOfAppointmentAndRemunerationOfDirectorOrManagerialPersonnelIfAnyInTheFinDisclosureofappointmentandremunerationofdirectorormanagerialpersonnelifany,inthefinancialyear in-ca 26.0 ancialYearExplanatory [Text Block] in-ca DetailsOfRemunerationOfDirectorOrManagerialPersonnelAbstract Details of remuneration of director or managerial personnel [Abstract] 1.0 in-ca DetailsOfRemunerationOfDirectorOrManagerialPersonnelTable Details of remuneration of director or managerial personnel [Table] 1.0 in-ca DirectorOrManagerialPersonnelRemunerationAxis Director or managerial personnels remuneration [Axis] 2.0 in-ca DetailsOfRemunerationOfDirectorOrManagerialPersonnelLineItems Details of remuneration of director or managerial personnel [Line items] 2.0 in-ca NameOfDirectorOrManagerialPersonnel Name of director or managerial personnel 1.0 in-ca DesignationOfDirectorOrManagerialPersonnel Designation of director or managerial personnel 2.0 in-ca DirectorIdentificationNumberOfDirector Director identification number of director 3.0 RatioOfRemunerationOfDirectorOrManagerialPersonnelToMedianOfRemunerationOfEmployRatio ofremuneration ofdirector ormanagerial personnelto medianofremunerationofemployeesfor in-ca 4.0 eesForFinancialYear financial year in-ca PercentageIncreaseInRemunerationOfDirectorOrManagerialPersonnelInTheFinancialYear Percentage increase in remuneration of director or managerial personnel in the financial year 5.0 in-ca PercentageIncreaseInMedianRemunerationOfEmployeesInFinancialYear Percentage increase in median remuneration of employees in financial year 2.0 in-ca NumberOfPermanentEmployeesOnRollsOfCompany Number of permanent employees on rolls of company 3.0 AveragePercentileIncreaseInSalariesOfEmployeesOtherThanManagerialPersonnelsInLastFina Averagepercentileincreaseinsalariesofemployeesotherthanmanagerialpersonnelsinlastfinancialyear in-ca 4.0 ncialYearAndItsComparisonWithPercentileIncreaseInManagerialRemuneration and its comparison with percentile increase in managerial remuneration in-ca StatementThatRemunerationIsAsPerRemunerationPolicyOfCompany Statement that remuneration is as per remuneration policy of company 5.0 StatementShowingDetailsOfEmployeesOfCompanyUnderSubRule2And3OfRule5OfCompani Statementshowingdetailsofemployeesofcompanyunderrule5(2)and(3)ofcompaniesappointmentand in-ca 6.0 esAppointmentAndRemunerationOfManagerialPersonnelsRules2014Explanatory remuneration of managerial personnels rules 2014 [Text Block] TopTenEmployedThroughoutTheFinancialYearWasInReceiptOfRemunerationInAggregateForToptenemployedthroughoutthefinancialyearwasinreceiptofremunerationinaggregateforthatyearnot in-ca 27.0 ThatYearNotLessThanOneCroreAndTwoLakhRupeesExplanatory less than one crore and two lakh rupees [Text block] TopTenEmployedThroughoutTheFinancialYearWasInReceiptOfRemunerationInAggregateForToptenemployedthroughoutthefinancialyearwasinreceiptofremunerationinaggregateforthatyearnot in-ca 1.0 ThatYearNotLessThanOneCroreAndTwoLakhRupeesAbstract less than one crore and two lakh rupees [Abstract] TopTenEmployedThroughoutTheFinancialYearWasInReceiptOfRemunerationInAggregateForToptenemployedthroughoutthefinancialyearwasinreceiptofremunerationinaggregateforthatyearnot in-ca 1.0 ThatYearNotLessThanOneCroreAndTwoLakhRupeesTable less than one crore and two lakh rupees [Table] TopTenEmployedThroughoutTheFinancialYearWasInReceiptOfRemunerationInAggregateForToptenemployedthroughoutthefinancialyearwasinreceiptofremunerationinaggregateforthatyearnot in-ca 1.0 ThatYearNotLessThanOneCroreAndTwoLakhRupeesAxis less than one crore and two lakh rupees [Axis] in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 in-ca Employee1Member Employee 1 [Member] 1.0 in-ca Employee2Member Employee 2 [Member] 2.0 in-ca Employee3Member Employee 3 [Member] 3.0 in-ca Employee4Member Employee 4 [Member] 4.0 in-ca Employee5Member Employee 5 [Member] 5.0 in-ca Employee6Member Employee 6 [Member] 6.0 in-ca Employee7Member Employee 7 [Member] 7.0 in-ca Employee8Member Employee 8 [Member] 8.0 in-ca Employee9Member Employee 9 [Member] 9.0 in-ca Employee10Member Employee 10 [Member] 10.0503 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] TopTenEmployedThroughoutTheFinancialYearWasInReceiptOfRemunerationInAggregateForToptenemployedthroughoutthefinancialyearwasinreceiptofremunerationinaggregateforthatyearnot in-ca 2.0 ThatYearNotLessThanOneCroreAndTwoLakhRupeesLineItems less than one crore and two lakh rupees [Line items] in-ca DesignationOfEmployee Designation of employee 1.0 in-ca RemunerationReceived Remuneration received 2.0 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 3.0 in-ca Qualifications Qualifications 4.0 in-ca Experience Experience 5.0 in-ca DateOfCommencementOfEmployment Date of commencement of employment 6.0 in-ca AgeInYears Age in Years 7.0 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 8.0 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) 9.0 in-ca WhetherTheEmployeeIsARelativeOfAnyDirectorOrManager Whether the employee is a relative of any director or manager 10.0 TopTenEmployedForAPartOfFinancialYearAtTheRateInAggregateWasNotLessThanEightLak Toptenemployedforapartoffinancialyear,attherateinaggregatewasnotlessthaneightlakhandfifty in-ca 28.0 hAndFiftyThousandRupeesPerMonthExplanatory thousand rupees per month [Text Block] TopTenEmployedForAPartOfFinancialYearAtTheRateInAggregateWasNotLessThanEightLak Toptenemployedforapartoffinancialyear,attherateinaggregatewasnotlessthaneightlakhandfifty in-ca 1.0 hAndFiftyThousandRupeesPerMonthAbstract thousand rupees per month [Abstract] TopTenEmployedForAPartOfFinancialYearAtTheRateInAggregateWasNotLessThanEightLak Toptenemployedforapartoffinancialyear,attherateinaggregatewasnotlessthaneightlakhandfifty in-ca 1.0 hAndFiftyThousandRupeesPerMonthTable thousand rupees per month [Table] TopTenEmployedForAPartOfFinancialYearAtTheRateInAggregateWasNotLessThanEightLak Toptenemployedforapartoffinancialyear,attherateinaggregatewasnotlessthaneightlakhandfifty in-ca 1.0 hAndFiftyThousandRupeesPerMonthAxis thousand rupees per month [Axis] in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 in-ca Employee1Member Employee 1 [Member] 1.0 in-ca Employee2Member Employee 2 [Member] 2.0 in-ca Employee3Member Employee 3 [Member] 3.0 in-ca Employee4Member Employee 4 [Member] 4.0 in-ca Employee5Member Employee 5 [Member] 5.0 in-ca Employee6Member Employee 6 [Member] 6.0 in-ca Employee7Member Employee 7 [Member] 7.0 in-ca Employee8Member Employee 8 [Member] 8.0 in-ca Employee9Member Employee 9 [Member] 9.0 in-ca Employee10Member Employee 10 [Member] 10.0 TopTenEmployedForAPartOfFinancialYearAtTheRateInAggregateWasNotLessThanEightLak Toptenemployedforapartoffinancialyear,attherateinaggregatewasnotlessthaneightlakhandfifty in-ca 2.0 hAndFiftyThousandRupeesPerMonthLineItems thousand rupees per month [Line Items] in-ca DesignationOfEmployee Designation of employee 1.0 in-ca RemunerationReceived Remuneration received 2.0 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 3.0 in-ca Qualifications Qualifications 4.0 in-ca Experience Experience 5.0 in-ca DateOfCommencementOfEmployment Date of commencement of employment 6.0 in-ca AgeInYears Age in Years 7.0 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 504 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) 9.0 in-ca WhetherTheEmployeeIsARelativeOfAnyDirectorOrManager Whether the employee is a relative of any director or manager 10.0 TenEmployedThroughoutTheFinancialYearOfAPartWasInReceiptOfAggregateRemunerationI Toptenemployedthroughoutthefinancialyearofapartwasinreceiptofaggregateremunerationinexcess in-ca 29.0 nExcessOfManagingDirectorOrWholetimeDirectorOrManagerAndHoldsByHimselfAlongWith ofmanagingdirectororwholetimedirectorormanagerandholdsbyhimselfalongwithspouseandchildren SpouseAndChildrenNotLessThanTwoPercentOfEquitySharesOfCompanyExplanatory not less than two percent of equity shares of company [ Text Block] TopTenEmployedThroughoutTheFinancialYearOfAPartWasInReceiptOfAggregateRemunerat Toptenemployedthroughoutthefinancialyearofapartwasinreceiptofaggregateremunerationinexcess in-ca 1.0 ionInExcessOfManagingDirectorOrWholetimeDirectorOrManagerAndHoldsByHimselfAlong ofmanagingdirectororwholetimedirectorormanagerandholdsbyhimselfalongwithspouseandchildren WithSpouseAndChildrenNotLessThanTwoPercentOfEquitySharesOfCompanyAbstract not less than two percent of equity shares of company [Abstract] TopTenEmployedThroughoutTheFinancialYearOfAPartWasInReceiptOfAggregateRemunerat Toptenemployedthroughoutthefinancialyearofapartwasinreceiptofaggregateremunerationinexcess in-ca 1.0 ionInExcessOfManagingDirectorOrWholetimeDirectorOrManagerAndHoldsByHimselfAlong ofmanagingdirectororwholetimedirectorormanagerandholdsbyhimselfalongwithspouseandchildren WithSpouseAndChildrenNotLessThanTwoPercentOfEquitySharesOfCompanyTable not less than two percent of equity shares of company [Table] TopTenEmployedThroughoutTheFinancialYearOfAPartWasInReceiptOfAggregateRemunerat Toptenemployedthroughoutthefinancialyearofapartwasinreceiptofaggregateremunerationinexcess in-ca 1.0 ionInExcessOfManagingDirectorOrWholetimeDirectorOrManagerAndHoldsByHimselfAlong ofmanagingdirectororwholetimedirectorormanagerandholdsbyhimselfalongwithspouseandchildren WithSpouseAndChildrenNotLessThanTwoPercentOfEquitySharesOfCompanyAxis not less than two percent of equity shares of company [Axis] in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 in-ca Employee1Member Employee 1 [Member] 1.0 in-ca Employee2Member Employee 2 [Member] 2.0 in-ca Employee3Member Employee 3 [Member] 3.0 in-ca Employee4Member Employee 4 [Member] 4.0 in-ca Employee5Member Employee 5 [Member] 5.0 in-ca Employee6Member Employee 6 [Member] 6.0 in-ca Employee7Member Employee 7 [Member] 7.0 in-ca Employee8Member Employee 8 [Member] 8.0 in-ca Employee9Member Employee 9 [Member] 9.0 in-ca Employee10Member Employee 10 [Member] 10.0 TopTenEmployedThroughoutTheFinancialYearOfAPartWasInReceiptOfAggregateRemunerat Toptenemployedthroughoutthefinancialyearofapartwasinreceiptofaggregateremunerationinexcess in-ca 2.0 ionInExcessOfManagingDirectorOrWholetimeDirectorOrManagerAndHoldsByHimselfAlong ofmanagingdirectororwholetimedirectorormanagerandholdsbyhimselfalongwithspouseandchildren WithSpouseAndChildrenNotLessThanTwoPercentOfEquitySharesOfCompanyLineItems not less than two percent of equity shares of company [Line Items] in-ca DesignationOfEmployee Designation of employee 1.0 in-ca RemunerationReceived Remuneration received 2.0 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 3.0 in-ca Qualifications Qualifications 4.0 in-ca Experience Experience 5.0 in-ca DateOfCommencementOfEmployment Date of commencement of employment 6.0 in-ca AgeInYears Age in Years 7.0 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 8.0 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) 9.0 in-ca WhetherTheEmployeeIsARelativeOfAnyDirectorOrManager Whether the employee is a relative of any director or manager 10.0 in-ca DisclosureRegardingIssueOfSweatEquitySharesExplanatory Disclosure regarding issue of sweat equity shares [Text Block] 30.0505 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca ClassOfDirectorOrEmployeeToWhomSweatEquitySharesWereIssued Class of director or employee to whom sweat equity shares were issued 1.0 in-ca ClassOfSharesIssuedAsSweatEquityShares Class of shares issued as sweat equity shares 2.0 DetailsOfSweatEquitySharesIssuedUnderClauseCOfSubRule13OfRule8OfCompaniesShareC Detailsofsweatequitysharesissuedunderclause(c)ofsubrule(13)ofrule(8)ofcompaniessharecapital in-ca 3.0 apitalAndDebenturesRules2014Explanatory and debentures rules 2014 [Text Block] in-ca ReasonsForIssueOfSweatEquityShares Reasons for issue of sweat equity shares 4.0 in-ca PrincipalTermsAndConditionsForIssueOfSweatEquitySharesIncludingPricingFormula Principal terms and conditions for issue of sweat equity shares including pricing formula 5.0 in-ca TotalNumberOfSharesArisingAsResultOfIssueOfSweatEquityShares Total number of shares arising as result of issue of sweat equity shares 6.0 in-ca PercentageOfSweatEquitySharesOfTotalPostIssuedAndPaidUpShareCapital Percentage of sweat equity shares of total post issued and paid up share capital 7.0 ConsiderationIncludingConsiderationOtherThanCashReceivedOrBenefitAccruedToCompany Consideration(includingconsiderationotherthancash)receivedorbenefitaccruedtocompanyfromissueof in-ca 8.0 FromIssueOfSweatEquityShares sweat equity shares in-ca DilutedEarningsPerSharePursuantToIssuanceOfSweatEquityShares Diluted earnings per share pursuant to issuance of sweat equity shares 9.0 in-ca DisclosureOfVotingRightsNotExercisedDirectlyByEmployeesExplanatory Disclosure of voting rights not exercised directly by employees [Text Block] 31.0 in-ca NamesOfEmployeesNotExercisedVotingRightsDirectlyExplanatory Names of employees not exercised voting rights directly [Text Block] 1.0 in-ca ReasonsForNotVotingDirectlyExplanatory Reasons for not voting directly [Text Block] 2.0 in-ca NameOfPersonExercisingVotingRightsDirectlyExplanatory Name of person exercising voting rights directly [Text Block] 3.0 in-ca NumberOfSharesHeldByEmployeesExercisingVotingRightsDirectly Number of shares held by employees exercising voting rights directly 4.0 in-ca PercentageOfExercisedSharesHeldByEmployeesToTotalPaidUpShareCapitalOfCompany Percentage of exercised shares held by employees to total paid up share capital of company 5.0 in-ca DateOfGeneralMeetingWhenVotingPowerExercised Date of general meeting when voting power exercised 6.0 in-ca ResolutionsOnWhichVotesCastedByPersonsHoldingSuchVotingPowerExplanatory Resolutions on which votes casted by persons holding such voting power [Text Block] 7.0 in-ca PercentageOfSuchVotingPowerToTotalVotingPowerOnEachResolution Percentage of such voting power to total voting power on each resolution 8.0 in-ca WhetherVotesWereCastInFavourOfResolution Whether votes were cast in favour of resolution 9.0 in-ca DisclosureOfEquitySharesWithDifferentialRightsExplanatory Disclosure of equity shares with differential rights [Text Block] 32.0 in-ca NumberOfSharesAllottedWithDifferentialRights Number of shares allotted with differential rights 1.0 in-ca DetailsOfDifferentialRightsRelatingToVotingRightsAndDividendsExplanatory Details of differential rights relating to voting rights and dividends [Text Block] 2.0 in-ca PercentageOfSharesWithDifferentialRightsIssuedToTotalPostIssueEquityShareCapital Percentage of shares with differential rights issued to total post issue equity share capital 3.0 PercentageOfVotingRightsWhichEquityShareCapitalWithDifferentialVotingRightShallCarryT Percentageofvotingrightswhichequitysharecapitalwithdifferentialvotingrightshallcarrytototalvoting in-ca 4.0 oTotalVotingRightOfAggregateEquityShareCapital right of aggregate equity share capital in-ca PricePerDifferentialRightsShareIssued Price per differential rights share issued 5.0 ParticularsOfPromotersDirectorsOrKeyManagerialPersonnelsToWhomSuchSharesAreIssuedE in-ca Particulars of promoters, directors or key managerial personnels to whom such shares are issued [Text Block] 6.0 xplanatory DetailsOfChangeInControlIfAnyInCompanyConsequentToIssueOfEquitySharesWithDifferent Detailsofchangeincontrol,ifany,incompanyconsequenttoissueofequityshareswithdifferentialvoting in-ca 7.0 ialVotingRightsExplanatory rights [Text Block] in-ca DilutedEarningPerSharePursuantToIssueOfEachClassOfShares Diluted earning per share pursuant to issue of each class of shares 8.0 in-ca DetailsOfPreAndPostIssueShareholdingPatternAlongWithVotingRightsExplanatory Details of pre and post issue shareholding pattern along with voting rights [Text Block] 9.0 DisclosureOfCompositionOfAuditCommitteeAndNonAcceptanceOfAnyRecommendationOfA Disclosure of composition of audit committee and non-acceptance of any recommendation of audit in-ca 33.0 uditCommitteeAlongWithReasonsExplanatory committee along with reasons [Text Block] in-ca DisclosureOfDetailsOfEstablishmentOfVigilMechanismExplanatory Disclosure of details of establishment of vigil mechanism [Text Block] 34.0 DisclosureOfPolicyFormulatedByNominationAndRemunerationCommitteeRelatingToRemun Disclosureofpolicyformulatedbynominationandremunerationcommitteerelatingtoremunerationfor in-ca 35.0 erationForDirectorsKeyManagerialPersonnelsAndOtherEmployeesExplanatory directors, key managerial personnels and other employees [Text Block] in-ca DisclosureOfReceiptOfCommissionByDirectorFromHoldingCompanyOrSubsidiaryCompany Disclosure of receipt of commission by director from holding company or subsidiary company 36.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 506 DisclosureOfFactsOfResignationOfDirectorInReportOfDirectorsLaidInImmediatelyFollowing Disclosureoffactsofresignationofdirectorinreportofdirectorslaidinimmediatelyfollowinggeneral in-ca 37.0 GeneralMeetingExplanatory meeting [Text Block] DisclosureOfReportConcernsAboutUnethicalBehaviourActualOrSuspectedFraudOrViolation Disclosureofreportconcernsaboutunethicalbehaviour,actualorsuspectedfraudorviolationofcompany’s in-ca 38.0 OfCompanysCodeOfConductOrEthicsPolicyExplanatory code of conduct or ethics policy [Text Block] ind-as DisclosuresRelatingToEmployeeStockOptionSchemeExplanatory Disclosures relating to employee stock option scheme explanatory [Text Block] 39.0 ind-as DisclosuresRelatingToEmployeeStockOptionSchemeAbstract Disclosures relating to employee stock option scheme [Abstract] 1.0 ind-as DisclosuresRelatingToEmployeeStockOptionSchemeTable Disclosures relating to employee stock option scheme [Table] 1.0 ind-as CategoriesOfEmployeeStockOptionSchemeAxis Categories of employee stock option scheme [Axis] 1.0 ind-as DisclosuresRelatingToEmployeeStockOptionSchemeLineItems Disclosures relating to employee stock option scheme [Line items] 2.0 ind-as OptionsGranted Options granted 1.0 ind-as PricingFormula Pricing formula 2.0 ind-as OptionsVested Options vested 3.0 ind-as OptionsExercised Options exercised 4.0 ind-as TotalNumberOfSharesArisingAsResultOfExerciseOfOption Total number of shares arising as result of exercise of option 5.0 ind-as OptionsLapsed Options lapsed 6.0 ind-as ExercisePrice Exercise price 7.0 ind-as VariationOfTermsOfOptions Variation of terms of options 8.0 ind-as MoneyRealisedByExerciseOfOptions Money realised by exercise of options 9.0 ind-as TotalNumberOfOptionsInForce Total number of options in force 10.0 ind-as EmployeeWiseDetailsOfOptionsGrantedAbstract Employee wise details of options granted [Abstract] 11.0 ind-as OptionsGrantedToSeniorManagerialPersonnel Options granted to senior managerial personnel 1.0 ind-as OptionsGrantedToEmployeeReceivingGrantOfMoreThanFivePerCentOfOption Options granted to employee receiving grant of more than five per cent of option 2.0 ind-as OptionsGrantedToIdentifiedEmployeesReceivingGrantExceedingOnePerCentOfIssuedCapital Options granted to identified employees receiving grant exceeding one per cent of issued capital 3.0 ind-as DilutedEarningPerSharePursuantToIssueOfSharesOnExerciseOfOption Diluted earning per share pursuant to issue of shares on exercise of option 12.0 DifferenceOfUsingIntrinsicValueOfStockOptionsAsAgainstFairValueOfStockOptionsInComp Difference ofusingintrinsic value ofstockoptionsasagainst fair value ofstockoptionsincomputing ind-as 13.0 utingEmployeeCompensationCost employee compensation cost ImpactOnProfitsOfUsingIntrinsicValueOfStockOptionsAsAgainstFairValueOfStockOptionsIn Impactonprofitsofusingintrinsicvalueofstockoptionsasagainstfairvalueofstockoptionsincomputing ind-as 14.0 ComputingEmployeeCompensationCost employee compensation cost ImpactOnEarningsPerShareOfUsingIntrinsicValueOfStockOptionsAsAgainstFairValueOfStoc Impactonearningspershareofusingintrinsicvalueofstockoptionsasagainstfairvalueofstockoptionsin ind-as 15.0 kOptionsInComputingEmployeeCompensationCost computing employee compensation cost ind-as DetailsOfOptionsWhoseExercisePriceEqualsOrExceedsOrIsLessThanMarketPriceAbstract Details of options whose exercise price equals or exceeds or is less than market price [Abstract] 16.0 WeightedAverageExercisePricesOfOptionsWhoseExercisePriceEqualsOrExceedsOrIsLessTha Weightedaverageexercisepricesofoptionswhoseexercisepriceequalsorexceedsorislessthanmarket ind-as 1.0 nMarketPrice price WeightedAverageFairValuesOfOptionsWhoseExercisePriceEqualsOrExceedsOrIsLessThanMa ind-as Weighted average fair values of options whose exercise price equals or exceeds or is less than market price 2.0 rketPrice ind-as DescriptionOfMethodsAndSignificantAssumptionsUsedToEstimateFairValueOfOptions Description of methods and significant assumptions used to estimate fair value of options 17.0 ind-as WeightedAverageInformationUsedInEstimatingFairValueOfOptionsAbstract Weighted average information used in estimating fair value of options [Abstract] 18.0 ind-as RiskFreeInterestRate Risk free interest rate 1.0 ind-as ExpectedLife Expected life 2.0 ind-as ExpectedVolatility Expected volatility 3.0 ind-as ExpectedDividends Expected dividends 4.0507 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as MarketPriceOfUnderlyingShare Market price of underlying share 5.0 ind-as ImpactOnProfitsOnFollowingAccountingPoliciesSpecifiedInScheduleIOfSEBIGuidelines Impact on profits on following accounting policies specified in Schedule I of SEBI guidelines 19.0 ImpactOnEarningsPerShareOnFollowingAccountingPoliciesSpecifiedInScheduleIOfSEBIGui ind-as Impact on earnings per share on following accounting policies specified in Schedule I of SEBI guidelines 20.0 delines ind-as DisclosuresRelatingToEmployeeStockPurchaseSchemeExplanatory Disclosures relating to employee stock purchase scheme explanatory [Text Block] 40.0 ind-as DisclosuresRelatingToEmployeeStockPurchaseSchemeAbstract Disclosures relating to employee stock purchase scheme [Abstract] 1.0 ind-as DisclosuresRelatingToEmployeeStockPurchaseSchemeTable Disclosures relating to employee stock purchase scheme [Table] 1.0 ind-as CategoriesOfEmployeeStockPurchaseSchemeAxis Categories of employee stock purchase scheme [Axis] 1.0 ind-as DisclosuresRelatingToEmployeeStockPurchaseSchemeLineItems Disclosures relating to employee stock purchase scheme [Line items] 2.0 ind-as NumberOfSharesIssuesInEmployeeStockPurchaseScheme Number of shares issues in employee stock purchase scheme 1.0 ind-as PriceAtWhichSharesAreIssued Price at which shares are issued 2.0 ind-as EmployeeWiseDetailsOfSharesIssuedAbstract Employee wise details of shares issued [Abstract] 3.0 ind-as SharesIssuedToSeniorManagerialPersonnel Shares issued to senior managerial personnel 1.0 ind-as SharesIssuedToEmployeeReceivingMoreThanFivePerCentOfSharesIssued Shares issued to employee receiving more than five per cent of shares issued 2.0 ind-as SharesIssuedToIdentifiedEmployeesExceedingOnePerCentOfIssuedCapital Shares issued to identified employees exceeding one per cent of issued capital 3.0 ind-as DilutedEarningPerSharePursuantToIssueOfSharesUnderEmployeeStockPurchaseScheme Diluted earning per share pursuant to issue of shares under employee stock purchase scheme 4.0 ind-as ConsiderationReceivedAgainstIssuanceOfShares Consideration received against issuance of shares 5.0 in-ca NumberOfMeetingsOfBoard Number of meetings of board 41.0 in-ca DetailsOfSignatoriesOfBoardReportAbstract Details of signatories of board report [Abstract] 42.0 in-ca DetailsOfDirectorsSigningBoardReportTable Details of directors signing board report [Table] 1.0 in-ca DirectorsSigningBoardReportAxis Directors signing board report [Axis] 1.0 in-ca DetailsOfDirectorsSigningBoardReportLineItems Details of directors signing board report [Line Items] 2.0 in-ca NameOfDirectorSigningBoardReportAbstract Name of director signing board report [Abstract] 1.0 in-ca FirstNameOfDirector First name of director 1.0 in-ca MiddleNameOfDirector Middle name of director 2.0 in-ca LastNameOfDirector Last name of director 3.0 in-ca DesignationOfDirector Designation of director 2.0 in-ca DirectorIdentificationNumberOfDirector Director identification number of director 3.0 in-ca DateOfSigningBoardReport Date of signing board report 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresSecretarialAuditReport_700700 Definition [700700] Disclosures - Secretarial audit report prefix name label order in-ca DisclosureInSecretarialAuditReportExplanatory Disclosure in secretarial audit report explanatory [Text Block] in-ca WhetherSecretarialAuditReportIsApplicableOnCompany Whether secretarial audit report is applicable on company 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 508 in-ca WhetherSecretarialAuditReportHasBeenQualifiedOrHasAnyObservationOrOtherRemarks Whether secretarial audit report has been qualified or has any observation or other remarks 2.0 in-ca SecretarialQualificationsOrObservationsOrOtherRemarksInSecretarialAuditReport Secretarial qualifications or observations or other remarks in secretarial audit report 3.0 in-ca DetailsOfSignatoriesOfSecretarialAuditReportAbstract Details of signatories of secretarial audit report [Abstract] 4.0 in-ca DetailsOfSignatoriesOfSecretarialAuditReportTable Details of signatories of secretarial audit report [Table] 1.0 in-ca SignatoriesOfSecretarialAuditReportAxis Signatories of secretarial audit report [Axis] 1.0 in-ca DetailsOfSignatoriesOfSecretarialAuditReportLineItems Details of signatories of secretarial audit report [Line Items] 2.0 in-ca CategoryOfSecretarialAuditor Category of secretarial auditor 1.0 in-ca NameOfSecretarialAuditFirm Name of secretarial audit firm 2.0 in-ca NameOfSecretarialAuditorSigningReport Name of secretarial auditor signing report 3.0 in-ca FirmsRegistrationNumberOfSecretarialAuditFirm Firms registration number of secretarial audit firm 4.0 in-ca MembershipNumberOfSecretarialAuditor Membership number of secretarial auditor 5.0 in-ca CertificateOfPracticeNumberOfSecretarialAuditor Certificate of practice number of secretarial auditor 6.0 in-ca AddressOfSecretarialAuditors Address of secretarial auditors 7.0 in-ca PermanentAccountNumberOfSecretarialAuditorOrSecretarialAuditorsFirm Permanent account number of secretarial auditor or secretarial auditors firm 8.0 in-ca DateOfSigningSecretarialAuditReport Date of signing secretarial audit report 9.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 509 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000 Definition [210000] Statement of profit and loss prefix name label order ind-as EarningsPerShareAbstract Earnings per share [Abstract] ind-as EarningsPerShareTable Earnings per share [Table] 1.0 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 ind-as EarningsPerShareLineItems Earnings per share [Line items] 2.0 ind-as BasicEarningsPerShareAbstract Basic earnings per share [Abstract] 1.0 ind-as BasicEarningsLossPerShareFromContinuingOperations Basic earnings (loss) per share from continuing operations 1.0 ind-as BasicEarningsLossPerShareFromDiscontinuedOperations Basic earnings (loss) per share from discontinued operations 2.0 ind-as BasicEarningsLossPerShare Basic earnings (loss) per share 3.0 ind-as DilutedEarningsPerShareAbstract Diluted earnings per share [Abstract] 2.0 ind-as DilutedEarningsLossPerShareFromContinuingOperations Diluted earnings (loss) per share from continuing operations 1.0 ind-as DilutedEarningsLossPerShareFromDiscontinuedOperations Diluted earnings (loss) per share from discontinued operations 2.0 ind-as DilutedEarningsLossPerShare Diluted earnings (loss) per share 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000a Definition [210000a] Statement of profit and loss prefix name label order OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,netof ind-as OrLossNetOfTaxOthersAbstract tax, others [Abstract] OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,netof ind-as 1.0 OrLossNetOfTaxOthersTable tax, others [Table] OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,netof ind-as 1.0 OrLossNetOfTaxOthersAxis tax, others [Axis] OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,netof ind-as 2.0 OrLossNetOfTaxOthersLineItems tax, others [Line items]510 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfOtherComprehensiveIncomeThatWillBeReclas Descriptionofothercomprehensiveincomethatwillbereclassifiedtoprofit ind-as 1.0 sifiedToProfitOrLossNetOfTaxOthers or loss, net of tax, others OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,netof ind-as 2.0 OrLossNetOfTaxOthers tax, others http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000b Definition [210000b] Statement of profit and loss prefix name label order OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Othercomprehensiveincomethatwillnotbereclassifiedtoprofitorloss,net ind-as ofitOrLossNetOfTaxOthersAbstract of tax, others [Abstract] OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Othercomprehensiveincomethatwillnotbereclassifiedtoprofitorloss,net ind-as 1.0 ofitOrLossNetOfTaxOthersTable of tax, others [Table] OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Othercomprehensiveincomethatwillnotbereclassifiedtoprofitorloss,net ind-as 1.0 ofitOrLossNetOfTaxOthersAxis of tax, others [Axis] OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Othercomprehensiveincomethatwillnotbereclassifiedtoprofitorloss,net ind-as 2.0 ofitOrLossNetOfTaxOthersLineItems of tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillNotBeRe Descriptionofother comprehensive income that willnotbe reclassifiedto ind-as 1.0 classifiedToProfitOrLossNetOfTaxOthers profit or loss, net of tax, others OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Othercomprehensiveincomethatwillnotbereclassifiedtoprofitorloss,net ind-as 2.0 ofitOrLossNetOfTaxOthers of tax, others http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000c Definition [210000c] Statement of profit and loss prefix name label order OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,before ind-as OrLossBeforeTaxOthersAbstract tax, others [Abstract] OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,before ind-as 1.0 OrLossBeforeTaxOthersTable tax, others [Table] OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,before ind-as 1.0 OrLossBeforeTaxOthersAxis tax, others [Axis] OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,before ind-as 2.0 OrLossBeforeTaxOthersLineItems tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillBeReclas Descriptionofothercomprehensiveincomethatwillbereclassifiedtoprofit ind-as 1.0 sifiedToProfitOrLossBeforeTaxOthers or loss, before tax, others OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,before ind-as 2.0 OrLossBeforeTaxOthers tax, others http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000d Definition [210000d] Statement of profit and loss prefix name label order OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Other comprehensive income that willnot be reclassified toprofit orloss, ind-as ofitOrLossBeforeTaxOthersAbstract before tax, others [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 511 OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Other comprehensive income that willnot be reclassified toprofit orloss, ind-as 1.0 ofitOrLossBeforeTaxOthersTable before tax, others [Table] OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Other comprehensive income that willnot be reclassified toprofit orloss, ind-as 1.0 ofitOrLossBeforeTaxOthersAxis before tax, others [Axis] OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Other comprehensive income that willnot be reclassified toprofit orloss, ind-as 2.0 ofitOrLossBeforeTaxOthersLineItems before tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillNotBeRe Descriptionofother comprehensive income that willnotbe reclassifiedto ind-as 1.0 classifiedToProfitOrLossBeforeTaxOthers profit or loss, before tax, others OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Other comprehensive income that willnot be reclassified toprofit orloss, ind-as 2.0 ofitOrLossBeforeTaxOthers before tax, others http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEquityShareCapital_400100 Definition [400100] Notes - Equity share capital prefix name label order ind-as DisclosureOfClassesOfEquityShareCapitalAbstract Disclosure of classes of equity share capital [Abstract] ind-as DisclosureOfClassesOfEquityShareCapitalTable Disclosure of classes of equity share capital [Table] 1.0 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 ind-as DisclosureOfClassesOfEquityShareCapitalLineItems Disclosure of classes of equity share capital [Line items] 2.0 ind-as TypeOfShare Type of share 1.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 ind-as NumberOfSharesAuthorised Number of shares authorised 2.0 ind-as ValueOfSharesAuthorised Value of shares authorised 3.0 ind-as NumberOfSharesIssued Number of shares issued 4.0 ind-as ValueOfSharesIssued Value of shares issued 5.0 ind-as NumberOfSharesSubscribedAndFullyPaid Number of shares subscribed and fully paid 6.0 ind-as ValueOfSharesSubscribedAndFullyPaid Value of shares subscribed and fully paid 7.0 ind-as NumberOfSharesSubscribedButNotFullyPaid Number of shares subscribed but not fully paid 8.0 ind-as ValueOfSharesSubscribedButNotFullyPaid Value of shares subscribed but not fully paid 9.0512 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as NumberOfSharesSubscribed Number of shares subscribed 10.0 ind-as ValueOfSharesSubscribed Value of shares subscribed 11.0 ind-as ValueOfSharesPaidUpAbstract Value of shares paid-up [Abstract] 12.0 ind-as NumberOfSharesPaidUp Number of shares paid-up 1.0 ind-as ValueOfSharesCalled Value of shares called 2.0 ind-as CallsUnpaidAbstract Calls unpaid [Abstract] 3.0 ind-as CallsUnpaidByDirectorsAndOfficersAbstract Calls unpaid by directors and officers [Abstract] 1.0 ind-as CallsUnpaidByDirectors Calls unpaid by directors 1.0 ind-as CallsUnpaidByOfficers Calls unpaid by officers 2.0 ind-as CallsUnpaidByDirectorsAndOfficers Calls unpaid by directors and officers 3.0 ind-as CallsUnpaidByOthers Calls unpaid by others 2.0 ind-as CallsUnpaid Calls unpaid 3.0 ind-as ForfeitedShares Forfeited shares 4.0 ind-as ForfeitedSharesReissued Forfeited shares reissued 5.0 ind-as ValueOfSharesPaidUp Value of shares paid-up 6.0 ind-as ParValuePerShare Par value per share 13.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 ind-as AmountPerShareCalledInCaseSharesNotFullyCalled Amount per share called in case shares not fully called 14.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 ind-as ReconciliationOfNumberOfSharesOutstandingAbstract Reconciliation of number of shares outstanding [Abstract] 15.0 ind-as NumberOfSharesOutstanding Number of shares outstanding 1.0 ind-as ChangesInNumberOfSharesOutstandingAbstract Changes in number of shares outstanding [Abstract] 2.0 ind-as IncreaseInNumberOfSharesOutstandingAbstract Increase in number of shares outstanding [Abstract] 1.0 in-ca NumberOfSharesIssuedInPublicOffering Number of shares issued in public offering 1.0 in-ca NumberOfSharesIssuedAsBonusShares Number of shares issued as bonus shares 2.0 in-ca NumberOfSharesIssuedAsRights Number of shares issued as rights 3.0 NumberOfSharesIssuedInPrivatePlacementArisingOutOfCon Numberofshares issued inprivate placementarisingoutofconversionof in-ca 4.0 versionOfDebenturesPreferenceSharesDuringPeriod debentures preference shares during period in-ca NumberOfSharesIssuedInOtherPrivatePlacement Number of shares issued in other private placement 5.0 NumberOfSharesIssuedAsPreferentialAllotmentArisingOutO Numberofsharesissuedaspreferentialallotmentarisingoutofconversionof in-ca 6.0 fConversionOfDebenturesPreferenceSharesDuringPeriod debentures preference shares during period in-ca NumberOfSharesIssuedAsOtherPreferentialAllotment Number of shares issued as other preferential allotment 7.0 in-ca NumberOfSharesIssuedInSharesBasedPaymentTransactions Number of shares issued in shares based payment transactions 8.0 in-ca NumberOfSharesIssuedUnderSchemeOfAmalgamation Number of shares issued under scheme of amalgamation 9.0 in-ca NumberOfOtherIssuesOfShares Number of other issues of shares 10.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 513 in-ca NumberOfSharesIssuedUnderEmployeeStockOptionPlan Number of shares issued under employee stock option plan 11.0 NumberOfOtherIssueOfSharesArisingOutOfConversionOfSe in-ca Number of other issue of shares arising out of conversion of securities 12.0 curities ind-as AggregateNumberOfSharesIssuedDuringPeriod Aggregate number of shares issued during period 13.0 ind-as DecreaseInNumberOfSharesDuringPeriodAbstract Decrease in number of shares during period [Abstract] 2.0 in-ca NumberOfSharesBoughtBackOrTreasuryShares Number of shares bought back or treasury shares 1.0 in-ca OtherDecreaseInNumberOfShares Other decrease in number of shares 2.0 ind-as DecreaseInNumberOfSharesDuringPeriod Decrease in number of shares during period 3.0 ind-as IncreaseDecreaseInNumberOfSharesOutstanding Increase (decrease) in number of shares outstanding 3.0 ind-as NumberOfSharesOutstanding Number of shares outstanding 3.0 ind-as ReconciliationOfValueOfSharesOutstandingAbstract Reconciliation of value of shares outstanding [Abstract] 16.0 ind-as EquityShareCapital Equity share capital 1.0 ind-as ChangesInEquityShareCapitalAbstract Changes in equity share capital [Abstract] 2.0 ind-as IncreaseInEquityShareCapitalDuringPeriodAbstract Increase in equity share capital during period [Abstract] 1.0 ind-as AmountOfPublicIssueDuringPeriod Amount of public issue during period 1.0 ind-as AmountOfBonusIssueDuringPeriod Amount of bonus issue during period 2.0 ind-as AmountOfRightsIssueDuringPeriod Amount of rights issue during period 3.0 AmountOfPrivatePlacementIssueArisingOutOfConversionOf Amountofprivate placementissue arisingoutofconversionofdebentures ind-as 4.0 DebenturesPreferenceSharesDuringPeriod preference shares during period ind-as AmountOfOtherPrivatePlacementIssueDuringPeriod Amount of other private placement issue during period 5.0 AmountOfPreferentialAllotmentIssueArisingOutOfConversio Amountofpreferentialallotmentissuearisingoutofconversionofdebentures ind-as 6.0 nOfDebenturesPreferenceSharesDuringPeriod preference shares during period ind-as AmountOfOtherPreferentialAllotmentIssueDuringPeriod Amount of other preferential allotment issue during period 7.0 ind-as AmountOfShareBasedPaymentTransactionsDuringPeriod Amount of share based payment transactions during period 8.0 ind-as AmountOfIssueUnderSchemeOfAmalgamationDuringPeriod Amount of issue under scheme of amalgamation during period 9.0 ind-as AmountOfOtherIssuesDuringPeriod Amount of other issues during period 10.0 ind-as AmountOfSharesIssuedUnderEmployeeStockOptionPlan Amount of shares issued under employee stock option plan 11.0 AmountOfOtherIssueArisingOutOfConversionOfSecuritiesD ind-as Amount of other issue arising out of conversion of securities during period 12.0 uringPeriod AggregateAmountOfIncreaseInEquityShareCapitalDuringPer ind-as Aggregate amount of increase in equity share capital during period 13.0 iod ind-as DecreaseInEquityShareCapitalDuringPeriodAbstract Decrease in equity share capital during period [Abstract] 2.0 ind-as DecreaseInAmountOfTreasurySharesOrSharesBoughtBack Decrease in amount of treasury shares or shares bought back 1.0 ind-as OtherDecreaseInAmountOfShares Other decrease in amount of shares 2.0 ind-as DecreaseInEquityShareCapitalDuringPeriod Decrease in equity share capital during period 3.0 ind-as IncreaseDecreaseInEquityShareCapital Increase (decrease) in share capital 3.0 ind-as EquityShareCapital Equity share capital 3.0514 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] RightsPreferencesAndRestrictionsAttachingToClassOfEquity ind-as Rights preferences and restrictions attaching to class of share capital 17.0 ShareCapital SharesInCompanyHeldByHoldingCompanyOrUltimateHoldi Sharesincompanyheldbyholdingcompanyorultimateholdingcompanyor ind-as 18.0 ngCompanyOrByItsSubsidiariesOrAssociatesAbstract by its subsidiaries or associates [Abstract] ind-as SharesInCompanyHeldByHoldingCompany Shares in company held by holding company 1.0 ind-as SharesInCompanyHeldByUltimateHoldingCompany Shares in company held by ultimate holding company 2.0 ind-as SharesInCompanyHeldBySubsidiariesOfItsHoldingCompany Shares in company held by subsidiaries of its holding company 3.0 SharesInCompanyHeldBySubsidiariesOfItsUltimateHoldingC ind-as Shares in company held by subsidiaries of its ultimate holding company 4.0 ompany ind-as SharesInCompanyHeldByAssociatesOfItsHoldingCompany Shares in company held by associates of its holding company 5.0 SharesInCompanyHeldByAssociatesOfItsUltimateHoldingCo ind-as Shares in company held by associates of its ultimate holding company 6.0 mpany SharesInCompanyHeldByHoldingCompanyOrUltimateHoldi Sharesincompanyheldbyholdingcompanyorultimateholdingcompanyor ind-as 7.0 ngCompanyOrByItsSubsidiariesOrAssociates by its subsidiaries or associates SharesReservedForIssueUnderOptionsAndContractsOrCom Sharesreservedforissueunderoptionsandcontractsorcommitmentsforsale ind-as 19.0 mitmentsForSaleOfSharesOrDisinvestment of shares or disinvestment AmountOfSharesReservedForIssueUnderOptionsAndContracAmount of shares reserved for issue under options and contracts or ind-as 20.0 tsOrCommitmentsForSaleOfSharesOrDisinvestment commitments for sale of shares or disinvestment DescriptionOfTermsOfSharesReservedForIssueUnderOption Descriptionoftermsofsharesreservedforissueunderoptionsandcontracts ind-as sAndContractsOrCommitmentsForSaleOfSharesOrDisinvest 21.0 or commitments for sale of shares or disinvestment ment AggregateNumberOfFullyPaidUpSharesIssuedPursuantToCo Aggregatenumberoffullypaid-upsharesissuedpursuanttocontractswithout ind-as ntractsWithoutPaymentBeingReceivedInCashDuringLastFive 22.0 payment being received in cash during last five years Years AggregateNumberOfFullyPaidUpSharesIssuedByWayOfBon Aggregate number of fully paid up shares issued by wayof bonus shares ind-as 23.0 usSharesDuringLastFiveYears during last five years ind-as AggregateNumberOfSharesBoughtBackDuringLastFiveYearsAggregate number of shares bought back during last five years 24.0 ind-as OriginalPaidUpValueOfForfeitedShares Original paid-up value of forfeited shares 25.0 TermsOfSecuritiesConvertibleIntoEquitySharesIssuedAlong Termsofsecuritiesconvertibleintoequitysharesissuedalongwithearliest ind-as WithEarliestDateOfConversionInDescendingOrderStartingFr date of conversion in descending order starting from farthest such date26.0 omFarthestSuchDateExplanatory explanatory [Text Block] DetailsOfApplicationMoneyReceivedForAllotmentOfSecuriti Detailsofapplicationmoneyreceivedforallotmentofsecuritiesandduefor ind-as 27.0 esAndDueForRefundAndInterestAccruedThereonAbstract refund and interest accrued thereon [Abstract] ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDu Applicationmoneyreceivedforallotmentofsecuritiesanddueforrefundand ind-as 1.0 eForRefundAndInterestAccruedThereonAbstract interest accrued thereon [Abstract] ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDu Applicationmoneyreceived forallotment ofsecurities anddue forrefund, ind-as 1.0 eForRefundPrincipal principal ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDu Applicationmoneyreceived forallotment ofsecurities anddue forrefund, ind-as 2.0 eForRefundInterestAccrued interest accrued ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDu Applicationmoneyreceivedforallotmentofsecuritiesanddueforrefundand ind-as 3.0 eForRefundAndInterestAccruedThereon interest accrued thereon ind-as TermsAndConditionsOfSharesPendingAllotment Terms and conditions of shares pending allotment 2.0 ind-as NumberOfSharesProposedToBeIssued Number of shares proposed to be issued 3.0 ind-as PeriodBeforeWhichSharesAreToBeAllotted Period before which shares are to be allotted 4.0 ind-as SharePremiumForSharesToBeAllotted Share premium for shares to be allotted 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 515 DescriptionOfWhetherCompanyHaveSufficientAuthorisedCa Descriptionofwhethercompanyhavesufficientauthorisedcapitaltocover ind-as pitalToCoverProposedEquityShareCapitalAmountResultingF 6.0 proposed equity share capital amount resulting from allotment romAllotment OverDuePeriodForWhichApplicationMoneyIsPendingPriorT Overdueperiodforwhichapplicationmoneyispendingpriortoallotmentof ind-as 7.0 oAllotmentOfShares shares ReasonForOverDuePeriodForWhichApplicationMoneyIsPen Reasonforoverdueperiodforwhichapplicationmoneyispendingpriorto ind-as 8.0 dingPriorToAllotmentOfShares allotment of shares http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEquityShareCapital_400100a Definition [400100a] Notes - Equity share capital prefix name label order DisclosureOfShareholdingMoreThanFivePerCentInCompany ind-as Disclosure of shareholding more than five per cent in company [Abstract] Abstract DisclosureOfShareholdingMoreThanFivePerCentInCompany ind-as Disclosure of shareholding more than five per cent in company [Table] 1.0 Table ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 ind-as NameOfShareholderAxis Name of shareholder [Axis] 2.0 ind-as NameOfShareholderMember Name of shareholder [Member] 1.0 ind-as Shareholder1Member Shareholder 1 [Member] 1.0 ind-as Shareholder2Member Shareholder 2 [Member] 2.0 ind-as Shareholder3Member Shareholder 3 [Member] 3.0 ind-as Shareholder4Member Shareholder 4 [Member] 4.0 ind-as Shareholder5Member Shareholder 5 [Member] 5.0 ind-as Shareholder6Member Shareholder 6 [Member] 6.0 ind-as Shareholder7Member Shareholder 7 [Member] 7.0 ind-as Shareholder8Member Shareholder 8 [Member] 8.0 ind-as Shareholder9Member Shareholder 9 [Member] 9.0 ind-as Shareholder10Member Shareholder 10 [Member] 10.0 ind-as Shareholder11Member Shareholder 11 [Member] 11.0516 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as Shareholder12Member Shareholder 12 [Member] 12.0 ind-as Shareholder13Member Shareholder 13 [Member] 13.0 ind-as Shareholder14Member Shareholder 14 [Member] 14.0 ind-as Shareholder15Member Shareholder 15 [Member] 15.0 ind-as Shareholder16Member Shareholder 16 [Member] 16.0 ind-as Shareholder17Member Shareholder 17 [Member] 17.0 ind-as Shareholder18Member Shareholder 18 [Member] 18.0 ind-as Shareholder19Member Shareholder 19 [Member] 19.0 ind-as Shareholder20Member Shareholder 20 [Member] 20.0 DisclosureOfShareholdingMoreThanFivePerCentInCompany ind-as Disclosure of shareholding more than five per cent in company [Line Items] 2.0 LineItems ind-as TypeOfShare Type of share 1.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 ind-as NameOfShareholder Name of shareholder 2.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 in-ca CINOfShareholder CIN of shareholder 3.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 in-ca PermanentAccountNumberOfShareholder Permanent account number of shareholder 4.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 in-ca CountryOfIncorporationOrResidenceOfShareholder Country of incorporation or residence of shareholder 5.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 ind-as NumberOfSharesHeldInCompany Number of shares held in company 6.0 ind-as PercentageOfShareholdingInCompany Percentage of shareholding in company 7.0 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEquityShareCapital_400100b Definition [400100b] Notes - Equity share capital prefix name label order ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEquityShareCapital_400100c[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 517 Definition [400100c] Notes - Equity share capital prefix name label order ind-as DisclosureOfClassesOfEquityShareCapitalTable2NotAll Disclosure of classes of equity share capital [Table2 NotAll] ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 1.0 ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as EquityShares1Member Equity shares 1 [Member] 1.0 ind-as EquityShares2Member Equity shares 2 [Member] 2.0 ind-as EquityShares3Member Equity shares 3 [Member] 3.0 ind-as EquityShares4Member Equity shares 4 [Member] 4.0 ind-as EquityShares5Member Equity shares 5 [Member] 5.0 ind-as EquityShares6Member Equity shares 6 [Member] 6.0 ind-as EquityShares7Member Equity shares 7 [Member] 7.0 ind-as EquityShares8Member Equity shares 8 [Member] 8.0 ind-as EquityShares9Member Equity shares 9 [Member] 9.0 ind-as EquityShares10Member Equity shares 10 [Member] 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfChangesInEquity_400200 Definition [400200] Statement of changes in equity prefix name label order ind-as OtherEquityAbstract Other equity [Abstract] ind-as StatementOfChangesInEquityTable Statement of changes in equity [Table] 1.0 ind-as ComponentsOfEquityAxis Components of equity [Axis] 1.0 ind-as EquityMember Equity [Member] 1.0 ind-as EquityAttributableToTheEquityHoldersOfTheParentMember Equity attributable to the equity holders of the parent [Member] 1.0 ind-as ShareApplicationMoneyPendingAllotmentMember Share application money pending allotment [Member] 1.0 ind-as EquityComponentOfFinancialInstrumentMember Equity component of financial instrument [Member] 2.0 ind-as ReservesMember Reserves [Member] 3.0 ind-as CapitalReservesMember Capital reserves [Member] 1.0 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] 2.0 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] 3.0 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] 4.0 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] 5.0 ind-as RevaluationReserveMember Revaluation reserve [Member] 6.0 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] 7.0 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] 8.0 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] 9.0518 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] 10.0 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] 11.0 ind-as RestructuringReserveMember Restructuring reserve [Member] 12.0 ind-as AmalgamationReserveMember Amalgamation reserve [Member] 13.0 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] 14.0 ind-as SinkingFundReserveMember Sinking fund reserve [Member] 15.0 ind-as ContingencyReserveMember Contingency reserve [Member] 16.0 ind-as SpecialReserveMember Special reserve [Member] 17.0 ind-as HedgingReserveMember Hedging reserve [Member] 18.0 ind-as GeneralReserveMember General reserve [Member] 19.0 ind-as OtherFundsMember Other funds [Member] 20.0 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] 21.0 ind-as RetainedEarningsMember Retained earnings [Member] 22.0 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] 1.0 FairValueChangesRelatingToOwnCreditRiskOfFinancialLiabFairvaluechangesrelatingtoowncreditriskoffinancialliabilitiesdesignated ind-as 2.0 ilitiesDesignatedAtFairValueThroughProfitOrLossMember at fair value through profit or loss [Member] ind-as OtherRetainedEarningMember Other retained earning [Member] 3.0 ind-as OtherReservesMember Other reserves [Member] 23.0 ind-as OtherEquityComponentsMember Other equity components [Member] 4.0 ind-as DebtInstrumentThroughOtherComprehensiveIncomeMember Debt instrument through other comprehensive income [Member] 1.0 EquityInstrumentThroughOtherComprehensiveIncomeMemb ind-as Equity instrument through other comprehensive income [Member] 2.0 er ind-as CashFlowHedgesMember Cash flow hedges [Member] 3.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 4.0 ind-as TimeValueOfOptionsMember Time value of options [Member] 5.0 ind-as ForwardElementsOfForwardContractsMember Forward elements of forward contracts [Member] 6.0 ind-as ForeignCurrencyBasisSpreadsMember Foreign currency basis spreads [Member] 7.0 FinancialAssetsMeasuredAtFairValueThroughOtherCompreh Financialassetsmeasuredatfairvaluethroughothercomprehensiveincome ind-as 8.0 ensiveIncomeMember [Member] EquityInstrumentsThroughOtherComprehensiveIncomeMem ind-as Equity Instruments through Other Comprehensive Income [Member] 9.0 ber ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] 10.0 ind-as RevaluationSurplusMember Revaluation surplus [Member] 11.0 ExchangeDifferencesOnTranslatingTheFinancialStatementsO Exchange differences on translating the financial statements of a foreign ind-as 12.0 fAForeignOperationMember operation [Member] ind-as InvestmentsInEquityInstrumentsMember Investments in equity instruments [Member] 13.0 ind-as OtherComprehensiveIncomeOthersMember Other comprehensive income, others [Member] 14.0 ind-as MoneyReceivedAgainstShareWarrantsMember Money received against share warrants [Member] 5.0 ind-as OtherEquityOtherMember Other equity other [Member] 6.0[PART II—SEC. 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applicable) 1.0 ind-as AdjustmentsToEquityForRestatementAbstract Adjustments to equity for restatement [Abstract] 2.0 ind-as EffectOfChangesInAccountingPolicy Effect of changes in accounting policy 1.0 ind-as CorrectionOfPriorPeriodErrors Correction of prior period errors 2.0 ind-as AdjustmentsToEquityForRestatement Adjustments to equity for restatement 3.0 ind-as OtherEquityBalances Other equity balances 3.0 ind-as ChangesInEquityAbstract Changes in equity [Abstract] 2.0 ind-as TotalComprehensiveIncomeAbstract Comprehensive income [Abstract] 1.0 ind-as ProfitLossForPeriod Profit (loss) for period 1.0 ind-as ChangesInComprehensiveIncomeComponents Changes in comprehensive income components 2.0 ind-as ComprehensiveIncomeEquity Comprehensive income equity 3.0 ind-as OtherChangesInEquityAbstract Other changes in equity [Abstract] 2.0 ind-as OtherAdditionsToReserves Other additions to reserves 1.0 ind-as DeductionsToReservesAbstract Deductions to reserves [Abstract] 2.0 in-ca SecuritiesPremiumAdjustedBonusShares Securities premium adjusted bonus shares 1.0 ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] 1.0 in-ca SecuritiesPremiumAdjustedWritingOffPreliminaryExpenses Securities premium adjusted writing off preliminary expenses 2.0 ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] 1.0 SecuritiesPremiumAdjustedWritingOffDiscountExpensesIssu Securities premium adjusted writing off discount expenses issue shares in-ca 3.0 eSharesDebentures debentures ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] 1.0 SecuritiesPremiumAdjustedPremiumPayableRedemptionPref Securitiespremiumadjustedpremiumpayableredemptionpreferenceshares in-ca 4.0 erenceSharesDebentures debentures ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] 1.0 SecuritiesPremiumAdjustedPurchaseOwnSharesOtherSecuritiSecurities premium adjusted purchase own shares other securities under in-ca 5.0 esUnderSection68 section 68520 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] 1.0 ind-as OtherUtilisationOfSecuritiesPremiumIfPermitted Other utilisation of securities premium if permitted 6.0 ind-as OtherDeductionsToReserves Other deductions to reserves 7.0 ind-as DeductionsToReserves Deductions to reserves 8.0 AppropriationsForDividendDividendTaxAndGeneralReserve ind-as Appropriations for dividend, dividend tax and general reserve [Abstract] 3.0 Abstract ind-as DividendAppropriationAbstract Dividend appropriation [Abstract] 1.0 ind-as InterimDividendAppropriationAbstract Interim dividend appropriation [Abstract] 1.0 ind-as InterimEquityDividendAppropriation Interim equity dividend appropriation 1.0 ind-as InterimSpecialDividendAppropriation Interim special dividend appropriation 2.0 ind-as InterimDividendAppropriation Interim dividend appropriation 3.0 ind-as FinalDividendAppropriationAbstract Final dividend appropriation [Abstract] 2.0 ind-as FinalEquityDividendAppropriation Final equity dividend appropriation 1.0 ind-as FinalSpecialDividendAppropriation Final special dividend appropriation 2.0 ind-as FinalDividendAppropriation Final dividend appropriation 3.0 ind-as DividendAppropriation Dividend appropriation 3.0 ind-as EquityDividendTaxAppropriation Equity dividend tax appropriation 2.0 ind-as OtherAppropriations Other appropriations 3.0 ind-as TransferToRetainedEarnings Transfer to Retained earnings 4.0 AppropriationsForDividendDividendTaxAndRetainedEarning ind-as Appropriations for dividend, dividend tax and retained earnings 5.0 s ind-as AppropriationTowardsBonusShares Appropriation towards bonus shares 4.0 ind-as IncreaseDecreaseThroughOtherContributionsByOwners Increase (decrease) through other contributions by owners, equity 5.0 ind-as IncreaseDecreaseThroughOtherDistributionsToOwners Increase (decrease) through other distributions to owners, equity 6.0 ind-as IncreaseDecreaseThroughTransfersAndOtherChangesEquity Increase (decrease) through other changes, equity 7.0 IncreaseDecreaseThroughChangesInOwnershipInterestsInSu Increase(decrease)throughchangesinownershipinterestsinsubsidiariesthat ind-as 8.0 bsidiariesThatDoNotResultInLossOfControl do not result in loss of control, equity ind-as OtherChangesInEquityOthers Other changes in equity, others 9.0 ind-as OtherChangesInEquity Other changes in equity 10.0 ind-as ChangesInEquity Changes in equity 3.0 ind-as OtherEquityBalances Other equity balances 3.0 ind-as DescriptionOfNatureOfOtherEquityOthers Description of nature of other equity, others 4.0 ind-as StatementOfChangesInEquityTable1NotAll Statement of changes in equity [Table 1 NotAll] 1.0 ind-as DescriptionOfNatureOfOtherReserves Description of nature of other reserves 5.0 ind-as StatementOfChangesInEquityTable2NotAll Statement of changes in equity [Table2 Notall] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfChangesInEquity_400200a[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 521 Definition [400200a] Statement of changes in equity prefix name label order ind-as StatementOfChangesInEquityTable1NotAll Statement of changes in equity [Table 1 NotAll] ind-as ComponentsOfEquityAxis Components of equity [Axis] 1.0 ind-as EquityMember Equity [Member] 1.0 ind-as EquityAttributableToTheEquityHoldersOfTheParentMember Equity attributable to the equity holders of the parent [Member] 1.0 ind-as ShareApplicationMoneyPendingAllotmentMember Share application money pending allotment [Member] 1.0 ind-as EquityComponentOfFinancialInstrumentMember Equity component of financial instrument [Member] 2.0 ind-as ReservesMember Reserves [Member] 3.0 ind-as CapitalReservesMember Capital reserves [Member] 1.0 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] 2.0 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] 3.0 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] 4.0 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] 5.0 ind-as RevaluationReserveMember Revaluation reserve [Member] 6.0 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] 7.0 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] 8.0 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] 9.0 ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] 10.0 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] 11.0 ind-as RestructuringReserveMember Restructuring reserve [Member] 12.0 ind-as AmalgamationReserveMember Amalgamation reserve [Member] 13.0 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] 14.0 ind-as SinkingFundReserveMember Sinking fund reserve [Member] 15.0 ind-as ContingencyReserveMember Contingency reserve [Member] 16.0 ind-as SpecialReserveMember Special reserve [Member] 17.0 ind-as HedgingReserveMember Hedging reserve [Member] 18.0 ind-as GeneralReserveMember General reserve [Member] 19.0 ind-as OtherFundsMember Other funds [Member] 20.0 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] 21.0 ind-as RetainedEarningsMember Retained earnings [Member] 22.0 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] 1.0 FairValueChangesRelatingToOwnCreditRiskOfFinancialLiabFairvaluechangesrelatingtoowncreditriskoffinancialliabilitiesdesignated ind-as 2.0 ilitiesDesignatedAtFairValueThroughProfitOrLossMember at fair value through profit or loss [Member] ind-as OtherRetainedEarningMember Other retained earning [Member] 3.0 ind-as OtherReservesMember Other reserves [Member] 23.0522 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherEquityComponentsMember Other equity components [Member] 4.0 ind-as DebtInstrumentThroughOtherComprehensiveIncomeMember Debt instrument through other comprehensive income [Member] 1.0 EquityInstrumentThroughOtherComprehensiveIncomeMemb ind-as Equity instrument through other comprehensive income [Member] 2.0 er ind-as CashFlowHedgesMember Cash flow hedges [Member] 3.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 4.0 ind-as TimeValueOfOptionsMember Time value of options [Member] 5.0 ind-as ForwardElementsOfForwardContractsMember Forward elements of forward contracts [Member] 6.0 ind-as ForeignCurrencyBasisSpreadsMember Foreign currency basis spreads [Member] 7.0 FinancialAssetsMeasuredAtFairValueThroughOtherCompreh Financialassetsmeasuredatfairvaluethroughothercomprehensiveincome ind-as 8.0 ensiveIncomeMember [Member] EquityInstrumentsThroughOtherComprehensiveIncomeMem ind-as Equity Instruments through Other Comprehensive Income [Member] 9.0 ber ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] 10.0 ind-as RevaluationSurplusMember Revaluation surplus [Member] 11.0 ExchangeDifferencesOnTranslatingTheFinancialStatementsO Exchange differences on translating the financial statements of a foreign ind-as 12.0 fAForeignOperationMember operation [Member] ind-as InvestmentsInEquityInstrumentsMember Investments in equity instruments [Member] 13.0 ind-as OtherComprehensiveIncomeOthersMember Other comprehensive income, others [Member] 14.0 ind-as MoneyReceivedAgainstShareWarrantsMember Money received against share warrants [Member] 5.0 ind-as NonControllingInterestsMember Non-controlling interests [Member] 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfChangesInEquity_400200b Definition [400200b] Statement of changes in equity prefix name label order ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] ind-as ComponentsOfEquityAxis Components of equity [Axis] 1.0 ind-as ReservesMember Reserves [Member] 1.0 ind-as CapitalReservesMember Capital reserves [Member] 1.0 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] 2.0 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] 3.0 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] 4.0 ind-as RevaluationReserveMember Revaluation reserve [Member] 5.0 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] 6.0 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] 7.0 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] 8.0 ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] 9.0 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] 10.0 ind-as RestructuringReserveMember Restructuring reserve [Member] 11.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 523 ind-as AmalgamationReserveMember Amalgamation reserve [Member] 12.0 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] 13.0 ind-as SinkingFundReserveMember Sinking fund reserve [Member] 14.0 ind-as ContingencyReserveMember Contingency reserve [Member] 15.0 ind-as SpecialReserveMember Special reserve [Member] 16.0 ind-as HedgingReserveMember Hedging reserve [Member] 17.0 ind-as GeneralReserveMember General reserve [Member] 18.0 ind-as OtherFundsMember Other funds [Member] 19.0 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] 20.0 ind-as RetainedEarningsMember Retained earnings [Member] 21.0 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] 1.0 FairValueChangesRelatingToOwnCreditRiskOfFinancialLiabFairvaluechangesrelatingtoowncreditriskoffinancialliabilitiesdesignated ind-as 2.0 ilitiesDesignatedAtFairValueThroughProfitOrLossMember at fair value through profit or loss [Member] ind-as OtherRetainedEarningMember Other retained earning [Member] 3.0 ind-as OtherReservesMember Other reserves [Member] 22.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfChangesInEquity_400200c Definition [400200c] Statement of changes in equity prefix name label order ind-as StatementOfChangesInEquityTable2NotAll Statement of changes in equity [Table2 Notall] ind-as ComponentsOfEquityAxis Components of equity [Axis] 1.0 ind-as EquityMember Equity [Member] 1.0 ind-as EquityAttributableToTheEquityHoldersOfTheParentMember Equity attributable to the equity holders of the parent [Member] 1.0 ind-as ShareApplicationMoneyPendingAllotmentMember Share application money pending allotment [Member] 1.0 ind-as EquityComponentOfFinancialInstrumentMember Equity component of financial instrument [Member] 2.0 ind-as ReservesMember Reserves [Member] 3.0 ind-as CapitalReservesMember Capital reserves [Member] 1.0 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] 2.0 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] 3.0 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] 4.0 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] 5.0 ind-as RevaluationReserveMember Revaluation reserve [Member] 6.0 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] 7.0 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] 8.0 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] 9.0524 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] 10.0 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] 11.0 ind-as RestructuringReserveMember Restructuring reserve [Member] 12.0 ind-as AmalgamationReserveMember Amalgamation reserve [Member] 13.0 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] 14.0 ind-as SinkingFundReserveMember Sinking fund reserve [Member] 15.0 ind-as ContingencyReserveMember Contingency reserve [Member] 16.0 ind-as SpecialReserveMember Special reserve [Member] 17.0 ind-as HedgingReserveMember Hedging reserve [Member] 18.0 ind-as GeneralReserveMember General reserve [Member] 19.0 ind-as OtherFundsMember Other funds [Member] 20.0 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] 21.0 ind-as RetainedEarningsMember Retained earnings [Member] 22.0 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] 1.0 FairValueChangesRelatingToOwnCreditRiskOfFinancialLiabFairvaluechangesrelatingtoowncreditriskoffinancialliabilitiesdesignated ind-as 2.0 ilitiesDesignatedAtFairValueThroughProfitOrLossMember at fair value through profit or loss [Member] ind-as OtherRetainedEarningMember Other retained earning [Member] 3.0 ind-as OtherEquityComponentsMember Other equity components [Member] 4.0 ind-as DebtInstrumentThroughOtherComprehensiveIncomeMember Debt instrument through other comprehensive income [Member] 1.0 EquityInstrumentThroughOtherComprehensiveIncomeMemb ind-as Equity instrument through other comprehensive income [Member] 2.0 er ind-as CashFlowHedgesMember Cash flow hedges [Member] 3.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 4.0 ind-as TimeValueOfOptionsMember Time value of options [Member] 5.0 ind-as ForwardElementsOfForwardContractsMember Forward elements of forward contracts [Member] 6.0 ind-as ForeignCurrencyBasisSpreadsMember Foreign currency basis spreads [Member] 7.0 FinancialAssetsMeasuredAtFairValueThroughOtherCompreh Financialassetsmeasuredatfairvaluethroughothercomprehensiveincome ind-as 8.0 ensiveIncomeMember [Member] EquityInstrumentsThroughOtherComprehensiveIncomeMem ind-as Equity Instruments through Other Comprehensive Income [Member] 9.0 ber ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] 10.0 ind-as RevaluationSurplusMember Revaluation surplus [Member] 11.0 ExchangeDifferencesOnTranslatingTheFinancialStatementsO Exchange differences on translating the financial statements of a foreign ind-as 12.0 fAForeignOperationMember operation [Member] ind-as InvestmentsInEquityInstrumentsMember Investments in equity instruments [Member] 13.0 ind-as OtherComprehensiveIncomeOthersMember Other comprehensive income, others [Member] 14.0 ind-as MoneyReceivedAgainstShareWarrantsMember Money received against share warrants [Member] 5.0 ind-as OtherEquityOtherMember Other equity other [Member] 6.0 ind-as OtherEquityOther1Member Other equity other 1 [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 525 ind-as OtherEquityOther2Member Other equity other 2 [Member] 2.0 ind-as OtherEquityOther3Member Other equity other 3 [Member] 3.0 ind-as OtherEquityOther4Member Other equity other 4 [Member] 4.0 ind-as OtherEquityOther5Member Other equity other 5 [Member] 5.0 ind-as OtherEquityOther6Member Other equity other 6 [Member] 6.0 ind-as OtherEquityOther7Member Other equity other 7 [Member] 7.0 ind-as OtherEquityOther8Member Other equity other 8 [Member] 8.0 ind-as OtherEquityOther9Member Other equity other 9 [Member] 9.0 ind-as OtherEquityOther10Member Other equity other 10 [Member] 10.0 ind-as NonControllingInterestsMember Non-controlling interests [Member] 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBorrowings_400300 Definition [400300] Notes - Borrowings prefix name label order ind-as DetailsOfBorrowingsAbstract Details of borrowings [Abstract] ind-as ClassificationOfBorrowingsTable Classification of borrowings [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] 2.0 ind-as BorrowingsMember Borrowings [Member] 1.0 ind-as BondsDebenturesMember Bonds/debentures [Member] 1.0 ind-as BondsMember Bonds [Member] 1.0 ind-as DebenturesMember Debentures [Member] 2.0 in-ca FullyConvertibleDebenturesBanksMember Fully convertible debentures banks [Member] 1.0 FullyConvertibleDebenturesGovernmentSemiGovernmentMe in-ca Fully convertible debentures government semi-government [Member] 2.0 mber in-ca FullyConvertibleDebenturesIntercorporateMember Fully convertible debentures intercorporate [Member] 3.0 in-ca FullyConvertibleDebenturesOthersMember Fully convertible debentures others [Member] 4.0 in-ca PartlyConvertibleDebenturesBanksMember Partly convertible debentures banks [Member] 5.0 PartlyConvertibleDebenturesGovernmentSemiGovernmentM in-ca Partly convertible debentures government semi-government [Member] 6.0 ember in-ca PartlyConvertibleDebenturesIntercorporateMember Partly convertible debentures intercorporate [Member] 7.0 in-ca PartlyConvertibleDebenturesOthersMember Partly convertible debentures others [Member] 8.0 in-ca NonConvertibleDebenturesBanksMember Non-convertible debentures banks [Member] 9.0526 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NonConvertibleDebenturesGovernmentSemiGovernmentMe in-ca Non-convertible debentures government semi-government [Member] 10.0 mber in-ca NonConvertibleDebenturesIntercorporateMember Non-convertible debentures intercorporate [Member] 11.0 in-ca NonConvertibleDebenturesOthersMember Non-convertible debentures others [Member] 12.0 ind-as RedeemablePreferenceSharesMember Redeemable preference shares [Member] 2.0 ind-as TermLoansMember Term loans [Member] 3.0 ind-as TermLoansFromBanksMember Term loans from banks [Member] 1.0 ind-as RupeeTermLoansFromBanksMember Rupee term loans from banks [Member] 1.0 ind-as ForeignCurrencyTermLoansFromBanksMember Foreign currency term loans from banks [Member] 2.0 ind-as TermLoansFromOthersMember Term loans from others [Member] 2.0 ind-as RupeeTermLoansFromOthersMember Rupee term loans from others [Member] 1.0 ind-as ForeignCurrencyTermLoansFromOthersMember Foreign currency term loans from others [Member] 2.0 ind-as OtherExternalCommercialBorrowingsMember Other external commercial borrowings [Member] 3.0 ind-as WorkingCapitalLoansFromBanksMember Working capital loans from banks [Member] 4.0 ind-as LoansRepayableOnDemandMember Loans repayable on demand [Member] 5.0 ind-as LoansRepayableOnDemandFromBanksMember Loans repayable on demand from banks [Member] 1.0 ind-as LoansRepayableOnDemandFromOthersMember Loans repayable on demand from others [Member] 2.0 ind-as IntercorporateBorrowingsMember Intercorporate borrowings [Member] 6.0 in-ca BorrowingFromGovernmentSemiGovernmentBodiesMember Borrowing from government semi-government bodies [Member] 7.0 in-ca BorrowingFromForeignInstitutionalAgenciesMember Borrowing from foreign institutional agencies [Member] 8.0 in-ca BorrowingFromForeignCompaniesMember Borrowing from foreign companies [Member] 9.0 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] 10.0 DeferredPaymentForAcquisitionOfPropertyPlantAndEquipm ind-as Deferred payment for acquisition of property, plant and equipment [Member] 1.0 entMember ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] 2.0 in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] 3.0 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] 4.0 ind-as DepositsMember Deposits [Member] 11.0 ind-as DepositsFromDirectorsMember Deposits from directors [Member] 1.0 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] 2.0 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 3.0 ind-as PublicDepositsMember Public deposits [Member] 4.0 ind-as DepositsFromOthersMember Deposits from others [Member] 5.0 ind-as CommercialPaperMember Commercial paper [Member] 12.0 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] 13.0 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] 1.0 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 527 ind-as LongTermMaturitiesOfFinanceLeaseObligationsMember Long-term maturities of finance lease obligations [Member] 14.0 LiabilityComponentOfCompoundFinancialInstrumentsMemb ind-as Liability component of compound financial instruments [Member] 15.0 er ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] 16.0 ind-as LoansTakenForPropertyPlantAndEquipmentMember Loans taken for property, plant and equipment [Member] 1.0 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] 1.0 ind-as LoansTakenForOtherPropertyPlantAndEquipmentMember Loans taken for other property, plant and equipment [Member] 2.0 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] 2.0 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] 3.0 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] 1.0 ind-as SecuredBorrowingsMember Secured borrowings [Member] 1.0 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] 2.0 ind-as DetailsOfBorrowingsLineItems Details of borrowings [Line items] 2.0 ind-as Borrowings Borrowings 1.0 ind-as NatureOfSecurityAbstract Nature of security [Abstract] 2.0 ind-as NatureOfSecurity Nature of security 1.0 ind-as ClassificationOfBorrowingsTableNotAll Classification of borrowings [Table NotAll] 1.0 DetailsOfPersonalSecurityGivenByPromotersOtherSharehold Detailsofpersonalsecuritygivenbypromoters,othershareholdersorother ind-as ersOrOtherThirdPartiesThoughSuchSecurityDoesNotResultI third parties, though such security does not result in classification of2.0 nClassificationOfBorrowingsAsSecured borrowings as secured ind-as ClassificationOfBorrowingsTableNotAll Classification of borrowings [Table NotAll] 1.0 ind-as DetailsOnLoansGuaranteedAbstract Details on loans guaranteed [Abstract] 3.0 ind-as AggregateAmountOfLoansGuaranteedByDirectors Aggregate amount of loans guaranteed by directors 1.0 ind-as ClassificationOfBorrowingsTable1NotAll Classification of borrowings [Table1 NotAll] 1.0 ind-as AggregateAmountOfLoansGuaranteedByOthers Aggregate amount of loans guaranteed by others 2.0 ind-as ClassificationOfBorrowingsTable1NotAll Classification of borrowings [Table1 NotAll] 1.0 ParticularsOfAnyRedeemedBondsDebenturesWhichCompan Particularsofanyredeemedbonds/debentureswhichcompanyhaspowerto ind-as 4.0 yHasPowerToReissue reissue ind-as ClassificationOfBorrowingsTable2NotAll Classification of borrowings [Table2 NotAll] 1.0 ind-as TermsOfRepaymentOfTermLoansAndOtherLoans Terms of repayment of term loans and other loans 5.0 ind-as DetailsOnDefaultsOnBorrowingsAbstract Details on defaults on borrowings [Abstract] 6.0 ind-as BeginningDateOfContinuingDefaultForBorrowings Beginning date of continuing default for borrowings 1.0 ind-as OutstandingAmountOfContinuingDefaultPrincipal Outstanding amount of continuing default principal 2.0 ind-as OutstandingAmountOfContinuingDefaultInterest Outstanding amount of continuing default interest 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBorrowings_400300a528 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Definition [400300a] Notes - Borrowings prefix name label order ind-as DetailsOfBondsOrDebenturesAbstract Details of bonds or debentures [Abstract] ind-as DetailsOfBondsOrDebenturesTable Details of bonds or debentures [Table] 1.0 ind-as DetailsOfBondsOrDebenturesAxis Details of bonds or debentures [Axis] 1.0 ind-as DetailsOfBondsOrDebenturesLineItems Details of bonds or debentures [Line items] 2.0 ind-as WhetherBondsOrDebentures Whether bonds or debentures 1.0 in-ca NatureOfBondOrDebenture Nature of bond or debenture 2.0 in-ca HolderOfBondOrDebenture Holder of bond or debenture 3.0 ind-as RateOfInterest Rate of interest 4.0 ind-as ParticularsOfRedemptionOrConversion Particulars of redemption or conversion 5.0 ind-as NominalValuePerBondOrDebenture Nominal value per bond or debenture 6.0 ind-as NumberOfBondsOrDebentures Number of bonds or debentures 7.0 in-ca AmountOfBondsOrDebenturesIssuedDuringPeriod Amount of bonds or debentures issued during period 8.0 in-ca NumberOfAllotteesToWhomBondsOrDebenturesWereIssued Number of allottees to whom bonds or debentures were issued 9.0 in-ca EarliestDateOfRedemption Earliest date of redemption 10.0 NominalAmountOfBondsOrDebenturesHeldByNomineeOrTr Nominal amount of bonds or debentures held by nominee or trustee of in-ca 11.0 usteeOfCompany company BookValueOfBondsOrDebenturesHeldByNomineeOrTrustee in-ca Book value of bonds or debentures held by nominee or trustee of company 12.0 OfCompany http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBorrowings_400300b Definition [400300b] Notes - Borrowings prefix name label order ind-as ClassificationOfBorrowingsTableNotAll Classification of borrowings [Table NotAll] ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] 2.0 ind-as BorrowingsMember Borrowings [Member] 1.0 ind-as BondsDebenturesMember Bonds/debentures [Member] 1.0 ind-as BondsMember Bonds [Member] 1.0 ind-as DebenturesMember Debentures [Member] 2.0 in-ca FullyConvertibleDebenturesBanksMember Fully convertible debentures banks [Member] 1.0 FullyConvertibleDebenturesGovernmentSemiGovernmentMe in-ca Fully convertible debentures government semi-government [Member] 2.0 mber in-ca FullyConvertibleDebenturesIntercorporateMember Fully convertible debentures intercorporate [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 529 in-ca FullyConvertibleDebenturesOthersMember Fully convertible debentures others [Member] 4.0 in-ca PartlyConvertibleDebenturesBanksMember Partly convertible debentures banks [Member] 5.0 PartlyConvertibleDebenturesGovernmentSemiGovernmentM in-ca Partly convertible debentures government semi-government [Member] 6.0 ember in-ca PartlyConvertibleDebenturesIntercorporateMember Partly convertible debentures intercorporate [Member] 7.0 in-ca PartlyConvertibleDebenturesOthersMember Partly convertible debentures others [Member] 8.0 in-ca NonConvertibleDebenturesBanksMember Non-convertible debentures banks [Member] 9.0 NonConvertibleDebenturesGovernmentSemiGovernmentMe in-ca Non-convertible debentures government semi-government [Member] 10.0 mber in-ca NonConvertibleDebenturesIntercorporateMember Non-convertible debentures intercorporate [Member] 11.0 in-ca NonConvertibleDebenturesOthersMember Non-convertible debentures others [Member] 12.0 ind-as RedeemablePreferenceSharesMember Redeemable preference shares [Member] 2.0 ind-as TermLoansMember Term loans [Member] 3.0 ind-as TermLoansFromBanksMember Term loans from banks [Member] 1.0 ind-as RupeeTermLoansFromBanksMember Rupee term loans from banks [Member] 1.0 ind-as ForeignCurrencyTermLoansFromBanksMember Foreign currency term loans from banks [Member] 2.0 ind-as TermLoansFromOthersMember Term loans from others [Member] 2.0 ind-as RupeeTermLoansFromOthersMember Rupee term loans from others [Member] 1.0 ind-as ForeignCurrencyTermLoansFromOthersMember Foreign currency term loans from others [Member] 2.0 ind-as OtherExternalCommercialBorrowingsMember Other external commercial borrowings [Member] 3.0 ind-as WorkingCapitalLoansFromBanksMember Working capital loans from banks [Member] 4.0 ind-as LoansRepayableOnDemandMember Loans repayable on demand [Member] 5.0 ind-as LoansRepayableOnDemandFromBanksMember Loans repayable on demand from banks [Member] 1.0 ind-as LoansRepayableOnDemandFromOthersMember Loans repayable on demand from others [Member] 2.0 ind-as IntercorporateBorrowingsMember Intercorporate borrowings [Member] 6.0 in-ca BorrowingFromGovernmentSemiGovernmentBodiesMember Borrowing from government semi-government bodies [Member] 7.0 in-ca BorrowingFromForeignInstitutionalAgenciesMember Borrowing from foreign institutional agencies [Member] 8.0 in-ca BorrowingFromForeignCompaniesMember Borrowing from foreign companies [Member] 9.0 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] 10.0 DeferredPaymentForAcquisitionOfPropertyPlantAndEquipm ind-as Deferred payment for acquisition of property, plant and equipment [Member] 1.0 entMember ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] 2.0 in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] 3.0 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] 4.0 ind-as DepositsMember Deposits [Member] 11.0 ind-as DepositsFromDirectorsMember Deposits from directors [Member] 1.0 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] 2.0 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 3.0530 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as PublicDepositsMember Public deposits [Member] 4.0 ind-as DepositsFromOthersMember Deposits from others [Member] 5.0 ind-as CommercialPaperMember Commercial paper [Member] 12.0 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] 13.0 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] 1.0 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] 2.0 ind-as LongTermMaturitiesOfFinanceLeaseObligationsMember Long-term maturities of finance lease obligations [Member] 14.0 LiabilityComponentOfCompoundFinancialInstrumentsMemb ind-as Liability component of compound financial instruments [Member] 15.0 er ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] 16.0 ind-as LoansTakenForPropertyPlantAndEquipmentMember Loans taken for property, plant and equipment [Member] 1.0 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] 1.0 ind-as LoansTakenForOtherPropertyPlantAndEquipmentMember Loans taken for other property, plant and equipment [Member] 2.0 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] 2.0 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] 3.0 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] 1.0 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBorrowings_400300c Definition [400300c] Notes - Borrowings prefix name label order ind-as ClassificationOfBorrowingsTable1NotAll Classification of borrowings [Table1 NotAll] ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] 1.0 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] 1.0 DeferredPaymentForAcquisitionOfPropertyPlantAndEquipm ind-as Deferred payment for acquisition of property, plant and equipment [Member] 1.0 entMember ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] 2.0 in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] 3.0 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] 4.0 ind-as DepositsMember Deposits [Member] 2.0 ind-as DepositsFromDirectorsMember Deposits from directors [Member] 1.0 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] 2.0 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 3.0 ind-as PublicDepositsMember Public deposits [Member] 4.0 ind-as DepositsFromOthersMember Deposits from others [Member] 5.0 ind-as CommercialPaperMember Commercial paper [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 531 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBorrowings_400300d Definition [400300d] Notes - Borrowings prefix name label order ind-as ClassificationOfBorrowingsTable2NotAll Classification of borrowings [Table2 NotAll] ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] 2.0 ind-as BorrowingsMember Borrowings [Member] 1.0 ind-as BondsDebenturesMember Bonds/debentures [Member] 1.0 ind-as TermLoansMember Term loans [Member] 2.0 ind-as TermLoansFromBanksMember Term loans from banks [Member] 1.0 ind-as RupeeTermLoansFromBanksMember Rupee term loans from banks [Member] 1.0 ind-as ForeignCurrencyTermLoansFromBanksMember Foreign currency term loans from banks [Member] 2.0 ind-as TermLoansFromOthersMember Term loans from others [Member] 2.0 ind-as RupeeTermLoansFromOthersMember Rupee term loans from others [Member] 1.0 ind-as ForeignCurrencyTermLoansFromOthersMember Foreign currency term loans from others [Member] 2.0 ind-as OtherExternalCommercialBorrowingsMember Other external commercial borrowings [Member] 3.0 ind-as WorkingCapitalLoansFromBanksMember Working capital loans from banks [Member] 3.0 ind-as LoansRepayableOnDemandMember Loans repayable on demand [Member] 4.0 ind-as LoansRepayableOnDemandFromBanksMember Loans repayable on demand from banks [Member] 1.0 ind-as LoansRepayableOnDemandFromOthersMember Loans repayable on demand from others [Member] 2.0 ind-as IntercorporateBorrowingsMember Intercorporate borrowings [Member] 5.0 in-ca BorrowingFromGovernmentSemiGovernmentBodiesMember Borrowing from government semi-government bodies [Member] 6.0 in-ca BorrowingFromForeignInstitutionalAgenciesMember Borrowing from foreign institutional agencies [Member] 7.0 in-ca BorrowingFromForeignCompaniesMember Borrowing from foreign companies [Member] 8.0 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] 9.0 DeferredPaymentForAcquisitionOfPropertyPlantAndEquipm ind-as Deferred payment for acquisition of property, plant and equipment [Member] 1.0 entMember ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] 2.0 in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] 3.0 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] 4.0 ind-as DepositsMember Deposits [Member] 10.0 ind-as DepositsFromDirectorsMember Deposits from directors [Member] 1.0 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] 2.0532 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 3.0 ind-as PublicDepositsMember Public deposits [Member] 4.0 ind-as DepositsFromOthersMember Deposits from others [Member] 5.0 ind-as CommercialPaperMember Commercial paper [Member] 11.0 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] 12.0 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] 1.0 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] 2.0 ind-as LongTermMaturitiesOfFinanceLeaseObligationsMember Long-term maturities of finance lease obligations [Member] 13.0 LiabilityComponentOfCompoundFinancialInstrumentsMemb ind-as Liability component of compound financial instruments [Member] 14.0 er ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] 15.0 ind-as LoansTakenForPropertyPlantAndEquipmentMember Loans taken for property, plant and equipment [Member] 1.0 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] 1.0 ind-as LoansTakenForOtherPropertyPlantAndEquipmentMember Loans taken for other property, plant and equipment [Member] 2.0 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] 2.0 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] 3.0 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] 1.0 ind-as SecuredBorrowingsMember Secured borrowings [Member] 1.0 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesNoncurrentInvestments_400400 Definition [400400] Notes - Non-current investments prefix name label order ind-as DisclosureOfDetailsOfNoncurrentInvestmentsAbstract Disclosure of details of non-current investments [Abstract] ind-as DetailsOfNoncurrentInvestmentsTable Details of non-current investments [Table] 1.0 ind-as ClassificationOfNoncurrentInvestmentsAxis Classification of non-current investments [Axis] 1.0 ind-as DetailsOfNoncurrentInvestmentsLineItems Details of non-current investments [Line items] 2.0 ind-as TypeOfNoncurrentInvestments Type of non-current investments 1.0 ind-as ClassOfNoncurrentInvestments Class of non-current investments 2.0 ind-as NatureOfNoncurrentInvestments Nature of non-current investments 3.0 ind-as NoncurrentInvestments Non-current investments 4.0 ind-as NameOfBodyCorporateInWhomInvestmentHasBeenMade Name of body corporate in whom investment has been made 5.0 DetailsOfWhetherSuchBodyCorporateIsSubsidiaryAssociate Detailsofwhethersuchbodycorporateissubsidiary,associate,jointventure ind-as 6.0 JointVentureOrControlledSpecialPurposeEntity or controlled special purpose entity NumberOfSharesOfNoncurrentInvestmentMadeInBodyCorp ind-as Number of shares of non-current investment made in body corporate 7.0 orate DetailsOfNoncurrentInvestmentsMadeInBodyCorporateWhicDetailsofnon-currentinvestmentsmadeinbodycorporatewhicharepartly ind-as 8.0 hArePartlyPaid paid[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 533 DetailsOfNoncurrentInvestmentMadeInPartnershipFirmsAbst ind-as Details of non-current investment made in partnership firms [Abstract] 9.0 ract DetailsOfNoncurrentInvestmentMadeInPartnershipFirmsExpl Detailsofnon-currentinvestmentmadeinpartnershipfirmsexplanatory[Text ind-as 1.0 anatory Block] ind-as NameOfPartnershipFirmWhereNoncurrentInvestmentIsMade Name of partnership firm where non-current investment is made 2.0 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm 3.0 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] 4.0 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm 1.0 ind-as DateToWhichCapitalOfPartnershipFirmRelates Date to which capital of partnership firm relates 2.0 ind-as DetailsOfShareOfEachPartnerInCapitalOfPartnershipFirm Details of share of each partner in capital of partnership firm 5.0 ind-as DetailsOfShareOfEachPartnerInProfitsOfPartnershipFirm Details of share of each partner in profits of partnership firm 6.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCurrentInvestments_400500 Definition [400500] Notes - Current investments prefix name label order ind-as DisclosureOfDetailsOfCurrentInvestmentsAbstract Disclosure of details of current investments [Abstract] ind-as DetailsOfCurrentInvestmentsTable Details of current investments [Table] 1.0 ind-as ClassificationOfCurrentInvestmentsAxis Classification of current investments [Axis] 1.0 ind-as DetailsOfCurrentInvestmentsLineItems Details of current investments [Line items] 2.0 ind-as TypeOfCurrentInvestments Type of current investments 1.0 ind-as ClassOfCurrentInvestments Class of current investments 2.0 ind-as NatureOfCurrentInvestments Nature of current investments 3.0 ind-as CurrentInvestments Current investments 4.0 ind-as BasisOfValuationOfCurrentInvestments Basis of valuation of current investments 5.0 ind-as NameOfBodyCorporateInWhomInvestmentHasBeenMade Name of body corporate in whom investment has been made 6.0 DetailsOfWhetherSuchBodyCorporateIsSubsidiaryAssociate Detailsofwhethersuchbodycorporateissubsidiary,associate,jointventure ind-as 7.0 JointVentureOrControlledSpecialPurposeEntity or controlled special purpose entity NumberOfSharesOfCurrentInvestmentMadeInBodyCorporat ind-as Number of shares of current investment made in body corporate 8.0 e DetailsOfCurrentInvestmentsMadeInBodyCorporateWhichAr ind-as Details of current investments made in body corporate which are partly paid 9.0 ePartlyPaid ind-as DetailsOfCurrentInvestmentMadeInPartnershipFirmsAbstractDetails of current investment made in partnership firms [Abstract] 10.0 DetailsOfCurrentInvestmentMadeInPartnershipFirmsExplana Details of current investment made in partnership firms explanatory [Text ind-as 1.0 tory Block] ind-as NameOfPartnershipFirmWhereCurrentInvestmentIsMade Name of partnership firm where current investment is made 2.0 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm 3.0 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] 4.0 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm 1.0534 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DateToWhichCapitalOfPartnershipFirmRelates Date to which capital of partnership firm relates 2.0 ind-as DetailsOfShareOfEachPartnerInCapitalOfPartnershipFirm Details of share of each partner in capital of partnership firm 5.0 ind-as DetailsOfShareOfEachPartnerInProfitsOfPartnershipFirm Details of share of each partner in profits of partnership firm 6.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesPropertyPlantAndEquipment_400600 Definition [400600] Notes - Property, plant and equipment prefix name label order Disclosure of detailed information about property, plant and equipment ind-as DisclosureOfPropertyPlantAndEquipmentAbstract [Abstract] Disclosure of detailed information about property, plant and equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable 1.0 [Table] ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as LandMember Land [Member] 1.0 ind-as BuildingsMember Buildings [Member] 2.0 ind-as ResidentialBuildingMember Residential building [Member] 1.0 ind-as OfficeBuildingMember Office building [Member] 2.0 ind-as FactoryBuildingMember Factory building [Member] 3.0 ind-as OtherBuildingMember Other building [Member] 4.0 ind-as PlantAndEquipmentMember Plant and equipment [Member] 3.0 ind-as FactoryEquipmentsMember Factory equipments [Member] 1.0 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] 2.0 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] 3.0 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] 4.0 ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] 4.0 ind-as VehiclesMember Vehicles [Member] 5.0 ind-as ShipsVesselsMember Ships vessels [Member] 1.0 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] 2.0 ind-as MotorVehiclesMember Motor vehicles [Member] 3.0 ind-as OfficeEquipmentMember Office equipment [Member] 6.0 ind-as ComputerEquipmentsMember Computer equipments [Member] 7.0 ind-as BearerPlantsMember Bearer plants [Member] 8.0 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] 9.0 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] 10.0 ind-as LivestockMember Livestock [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 535 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] 2.0 ind-as RailwaySidingsMember Railway sidings [Member] 3.0 ind-as BooksPeriodicalsMember Books periodicals [Member] 4.0 ind-as PlantationsMember Plantations [Member] 5.0 ind-as MinesQuarriesMember Mines quarries [Member] 6.0 ind-as OtherPropertyPlantAndEquipmentOthersMember Other property, plant and equipment, others [Member] 7.0 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] 2.0 ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1.0 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] 1.0 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] 2.0 ind-as OwnedAssetsMember Owned assets [Member] 3.0 CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 3.0 gAmountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 Disclosureofdetailedinformationaboutproperty,plantandequipment[Line ind-as DisclosureOfPropertyPlantAndEquipmentLineItems 2.0 items] ind-as NatureOfOtherPropertyPlantAndEquipmentOthers Nature of other property plant and equipment others 1.0 ind-as DisclosureOfPropertyPlantAndEquipmentTable3NotAll Disclosure of property plant and equipment [Table3 NotAll] 1.0 ReconciliationOfChangesInPropertyPlantAndEquipmentAbst ind-as Reconciliation of changes in property, plant and equipment [Abstract] 2.0 ract ind-as PropertyPlantAndEquipment Property, plant and equipment 1.0 ind-as ChangesInPropertyPlantAndEquipmentAbstract Changes in property, plant and equipment [Abstract] 2.0 AdditionsOtherThanThroughBusinessCombinationsPropertyPAdditions other than through business combinations, property, plant and ind-as 1.0 lantAndEquipment equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable1NotAll Disclosure of property plant and equipment [Table1 NotAll] 1.0 AcquisitionsThroughBusinessCombinationsPropertyPlantAnd ind-as Acquisitions through business combinations, property, plant and equipment 2.0 Equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable1NotAll Disclosure of property plant and equipment [Table1 NotAll] 1.0 IncreaseDecreaseThroughNetExchangeDifferencesPropertyP Increase (decrease) through net exchange differences, property, plant and ind-as 3.0 lantAndEquipment equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable1NotAll Disclosure of property plant and equipment [Table1 NotAll] 1.0 ind-as DepreciationPropertyPlantAndEquipmentAbstract Depreciation, property, plant and equipment [Abstract] 4.0 ind-as DepreciationRecognisedInProfitOrLoss Depreciation recognised in profit or loss 1.0 ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 ind-as DepreciationRecognisedAsPartOfCostOfOtherAssets Depreciation recognised as part of cost of other assets 2.0 ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 ind-as DepreciationPropertyPlantAndEquipment Depreciation property plant and equipment 3.0536 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 ImpairmentLossRecognisedInProfitOrLossPropertyPlantAnd ind-as Impairment loss recognised in profit or loss, property, plant and equipment 5.0 Equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 ReversalOfImpairmentLossRecognisedInProfitOrLossPropertReversalofimpairmentlossrecognisedinprofitorloss,property,plantand ind-as 6.0 yPlantAndEquipment equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 ind-as RevaluationIncreaseDecreasePropertyPlantAndEquipment Revaluation increase (decrease), property, plant and equipment 7.0 ind-as DisclosureOfPropertyPlantAndEquipmentTable1NotAll Disclosure of property plant and equipment [Table1 NotAll] 1.0 ImpairmentLossRecognisedInOtherComprehensiveIncomePr Impairmentlossrecognisedinothercomprehensiveincome, property,plant ind-as 8.0 opertyPlantAndEquipment and equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 ReversalOfImpairmentLossRecognisedInOtherComprehensiv Reversal of impairment loss recognised in other comprehensive income, ind-as 9.0 eIncomePropertyPlantAndEquipment property, plant and equipment ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] 1.0 IncreaseDecreaseThroughTransfersAndOtherChangesPropert Increase(decrease)throughtransfersandotherchanges,property,plantand ind-as 10.0 yPlantAndEquipmentAbstract equipment [Abstract] IncreaseDecreaseThroughTransfersPropertyPlantAndEquipm ind-as Increase (decrease) through transfers, property, plant and equipment 1.0 ent IncreaseDecreaseThroughOtherChangesPropertyPlantAndEq ind-as Increase (decrease) through other changes, property, plant and equipment 2.0 uipment IncreaseDecreaseThroughTransfersAndOtherChangesPropert Increase(decrease)throughtransfersandotherchanges,property,plantand ind-as 3.0 yPlantAndEquipment equipment DisposalsAndRetirementsPropertyPlantAndEquipmentAbstra ind-as Disposals and retirements, property, plant and equipment [Abstract] 11.0 ct ind-as DisposalsPropertyPlantAndEquipment Disposals, property, plant and equipment 1.0 ind-as RetirementsPropertyPlantAndEquipment Retirements, property, plant and equipment 2.0 ind-as DisposalsAndRetirementsPropertyPlantAndEquipment Disposals and retirements, property, plant and equipment 3.0 DecreaseThroughClassifiedAsHeldForSalePropertyPlantAnd ind-as Decrease through classified as held for sale, property, plant and equipment 12.0 Equipment DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantA ind-as Decrease through loss of control of subsidiary, property, plant and equipment 13.0 ndEquipment ind-as ChangesInPropertyPlantAndEquipment Increase (decrease) in property, plant and equipment 14.0 ind-as PropertyPlantAndEquipment Property, plant and equipment 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesPropertyPlantAndEquipment_400600a Definition [400600a] Notes - Property, plant and equipment prefix name label order ind-as DisclosureOfPropertyPlantAndEquipmentTable1NotAll Disclosure of property plant and equipment [Table1 NotAll] CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 1.0 gAmountAxis[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 537 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesPropertyPlantAndEquipment_400600b Definition [400600b] Notes - Property, plant and equipment prefix name label order ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll Disclosure of property plant and equipment [Table2 NotAll] CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 1.0 gAmountAxis ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesPropertyPlantAndEquipment_400600c Definition [400600c] Notes - Property, plant and equipment prefix name label order DisclosureOfAdditionalInformationPropertyPlantAndEquipm Disclosure of additional information about property plant and equipment ind-as entAbstract [Abstract] DisclosureOfAdditionalInformationPropertyPlantAndEquipm Disclosure of additional information about property plant and equipment ind-as 1.0 entTable [Table] ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as LandMember Land [Member] 1.0 ind-as BuildingsMember Buildings [Member] 1.0 ind-as ResidentialBuildingMember Residential building [Member] 1.0 ind-as OfficeBuildingMember Office building [Member] 2.0 ind-as FactoryBuildingMember Factory building [Member] 3.0 ind-as OtherBuildingMember Other building [Member] 4.0 ind-as PlantAndEquipmentMember Plant and equipment [Member] 2.0 ind-as FactoryEquipmentsMember Factory equipments [Member] 1.0 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] 2.0 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] 3.0 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] 4.0 ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] 4.0 ind-as VehiclesMember Vehicles [Member] 5.0 ind-as ShipsVesselsMember Ships vessels [Member] 1.0 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] 2.0 ind-as MotorVehiclesMember Motor vehicles [Member] 3.0538 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OfficeEquipmentMember Office equipment [Member] 6.0 ind-as ComputerEquipmentsMember Computer equipments [Member] 7.0 ind-as BearerPlantsMember Bearer plants [Member] 8.0 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] 9.0 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] 10.0 ind-as LivestockMember Livestock [Member] 1.0 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] 2.0 ind-as RailwaySidingsMember Railway sidings [Member] 3.0 ind-as BooksPeriodicalsMember Books periodicals [Member] 4.0 ind-as PlantationsMember Plantations [Member] 5.0 ind-as MinesQuarriesMember Mines quarries [Member] 6.0 ind-as OtherPropertyPlantAndEquipmentOthersMember Other property, plant and equipment, others [Member] 7.0 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] 2.0 ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1.0 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] 1.0 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] 2.0 ind-as OwnedAssetsMember Owned assets [Member] 3.0 DisclosureOfAdditionalInformationPropertyPlantAndEquipm Disclosureofadditionalinformationaboutpropertyplantandequipment[Line ind-as 2.0 entLineItems items] ind-as MeasurementBasesPropertyPlantAndEquipment Measurement bases, property, plant and equipment 1.0 ind-as DepreciationMethodPropertyPlantAndEquipment Depreciation method, property, plant and equipment 2.0 UsefulLivesOrDepreciationRatesPropertyPlantAndEquipmen ind-as Useful lives or depreciation rates, property, plant and equipment 3.0 t ind-as EffectiveDatesOfRevaluationPropertyPlantAndEquipment Effective dates of revaluation, property, plant and equipment 4.0 ExplanationOfIndependentValuerUsedForRevaluationPropertExplanation of involvement of independent valuer in revaluation, property, ind-as 5.0 yPlantAndEquipment plant and equipment ind-as AdditionalInformationAbstract Additional information [Abstract] 6.0 PropertyPlantAndEquipmentExpendituresRecognisedForCon Property, plant and equipment, expenditures recognised in course of its ind-as 1.0 structions construction ind-as PropertyPlantAndEquipmentTemporarilyIdle Property, plant and equipment, temporarily idle 2.0 PropertyPlantAndEquipmentGrossCarryingAmountFullyDepr Property, plant and equipment, gross carrying amount of fully depreciated ind-as 3.0 eciated assets still in use PropertyPlantAndEquipmentCarryingAmountOfAssetsRetire Property, plant and equipment, assets retired from active use and not ind-as 4.0 dFromActiveUse classified as held for sale WhetherPropertyPlantAndEquipmentAreStatedAtRevaluedA ind-as Whether property, plant and equipment are stated at revalued amount 7.0 mount ind-as PropertyPlantAndEquipmentRevaluationAbstract Property, plant and equipment, revaluation [Abstract] 8.0 PropertyPlantAndEquipmentCarryingAmountOfRevaluedAss ind-as Property, plant and equipment, revalued assets 1.0 ets PropertyPlantAndEquipmentCarryingAmountAtCostOfReval ind-as Property, plant and equipment, revalued assets, at cost 2.0 uedAssets ind-as PropertyPlantAndEquipmentRevaluationSurplus Property, plant and equipment, revaluation surplus 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 539 DescriptionOfRestrictionsOnDistributionOfRevaluationSurpl Description of restrictions on distribution of revaluation surplus to ind-as 4.0 usToShareholdersPropertyPlantAndEquipment shareholders, property, plant and equipment Definition [400600d] Notes - Property, plant and equipment prefix name label order ind-as DisclosureOfPropertyPlantAndEquipmentTable3NotAll Disclosure of property plant and equipment [Table3 NotAll] ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as LandMember Land [Member] 1.0 ind-as BuildingsMember Buildings [Member] 2.0 ind-as ResidentialBuildingMember Residential building [Member] 1.0 ind-as OfficeBuildingMember Office building [Member] 2.0 ind-as FactoryBuildingMember Factory building [Member] 3.0 ind-as OtherBuildingMember Other building [Member] 4.0 ind-as PlantAndEquipmentMember Plant and equipment [Member] 3.0 ind-as FactoryEquipmentsMember Factory equipments [Member] 1.0 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] 2.0 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] 3.0 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] 4.0 ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] 4.0 ind-as VehiclesMember Vehicles [Member] 5.0 ind-as ShipsVesselsMember Ships vessels [Member] 1.0 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] 2.0 ind-as MotorVehiclesMember Motor vehicles [Member] 3.0 ind-as OfficeEquipmentMember Office equipment [Member] 6.0 ind-as ComputerEquipmentsMember Computer equipments [Member] 7.0 ind-as BearerPlantsMember Bearer plants [Member] 8.0 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] 9.0 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] 10.0 ind-as LivestockMember Livestock [Member] 1.0 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] 2.0 ind-as RailwaySidingsMember Railway sidings [Member] 3.0 ind-as BooksPeriodicalsMember Books periodicals [Member] 4.0 ind-as PlantationsMember Plantations [Member] 5.0 ind-as MinesQuarriesMember Mines quarries [Member] 6.0 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] 2.0540 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1.0 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] 1.0 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] 2.0 ind-as OwnedAssetsMember Owned assets [Member] 3.0 CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 3.0 gAmountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInvestmentProperty_400700 Definition [400700] Notes - Investment property prefix name label order Disclosure of detailed information about investment property at cost ind-as DisclosureOfInvestmentPropertyAtCostAbstract [Abstract] ind-as DisclosureOfInvestmentPropertyTable Disclosure of detailed information about investment property [Table] 1.0 ind-as TypeOfInvestmentPropertyAxis Type of investment property [Axis] 1.0 CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 2.0 gAmountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 ind-as DisclosureOfInvestmentPropertyLineItems Disclosure of detailed information about investment property [Line items] 2.0 ind-as NatureOfInvestmentProperty Nature of investment property 1.0 ind-as ReconciliationOfChangesInInvestmentPropertyAbstract Reconciliation of changes in investment property [Abstract] 2.0 ind-as InvestmentProperty Investment property 1.0 ind-as ChangesInInvestmentPropertyAbstract Changes in investment property [Abstract] 2.0 AdditionsOtherThanThroughBusinessCombinationsInvestme Additions other than through business combinations, investment property ind-as 1.0 ntPropertyAbstract [Abstract] AdditionsFromSubsequentExpenditureRecognisedAsAssetsI Additions from subsequent expenditure recognised as Assets, investment ind-as 1.0 nvestmentProperty property ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] 1.0 ind-as AdditionsFromAcquisitionsInvestmentProperty Additions from acquisitions, investment property 2.0 ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] 1.0 AdditionsOtherThanThroughBusinessCombinationsInvestme ind-as Additions other than through business combinations, investment property 3.0 ntProperty ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] 1.0 AcquisitionsThroughBusinessCombinationsInvestmentProper ind-as Acquisitions through business combinations, investment property 2.0 ty[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 541 ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] 1.0 IncreaseDecreaseThroughNetExchangeDifferencesInvestmen ind-as Increase (decrease) through net exchange differences, investment property 3.0 tProperty ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] 1.0 ind-as DepreciationInvestmentProperty Depreciation, investment property 4.0 ind-as DisclosureOfInvestmentPropertyTable2NotAll Disclosure of investment property [Table2 NotAll] 1.0 ImpairmentLossRecognisedInProfitOrLossInvestmentPropert ind-as Impairment loss recognised in profit or loss, investment property 5.0 y ind-as DisclosureOfInvestmentPropertyTable2NotAll Disclosure of investment property [Table2 NotAll] 1.0 ReversalOfImpairmentLossRecognisedInProfitOrLossInvest ind-as Reversal of impairment loss recognised in profit or loss, investment property 6.0 mentProperty ind-as DisclosureOfInvestmentPropertyTable2NotAll Disclosure of investment property [Table2 NotAll] 1.0 TransferFromToInventoriesAndOwnerOccupiedPropertyInve Transfer from (to) inventories and owner-occupied property, investment ind-as 7.0 stmentProperty property TransferFromInvestmentPropertyUnderConstructionOrDevel Transfer from investment property under construction or development, ind-as 8.0 opmentInvestmentProperty investment property ind-as DisposalsInvestmentProperty Disposals, investment property 9.0 DecreaseThroughClassifiedAsHeldForSaleInvestmentPropert ind-as Decrease through classified as held for sale, investment property 10.0 y ind-as IncreaseDecreaseThroughOtherChangesInvestmentProperty Increase (decrease) through other changes, investment property 11.0 ind-as ChangesInInvestmentProperty Increase (decrease) in investment property 12.0 ind-as InvestmentProperty Investment property 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInvestmentProperty_400700a Definition [400700a] Notes - Investment property prefix name label order ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 1.0 gAmountAxis ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInvestmentProperty_400700b Definition [400700b] Notes - Investment property prefix name label order ind-as DisclosureOfInvestmentPropertyTable2NotAll Disclosure of investment property [Table2 NotAll] CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] 1.0 gAmountAxis ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesGoodwill_400800 Definition [400800] Notes - Goodwill prefix name label order542 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfReconciliationOfChangesInGoodwillAbstract Disclosure of reconciliation of changes in goodwill [Abstract] ind-as DisclosureOfReconciliationOfChangesInGoodwillTable Disclosure of reconciliation of changes in goodwill [Table] 1.0 CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 1.0 ndGrossCarryingAmountAxis amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 2.0 ind-as DisclosureOfReconciliationOfChangesInGoodwillLineItems Disclosure of reconciliation of changes in goodwill [Line items] 2.0 ind-as Goodwill Goodwill 1.0 ind-as ChangesInGoodwillAbstract Changes in goodwill [Abstract] 2.0 ind-as AcquisitionsThroughBusinessCombinationsGoodwill Acquisitions through business combinations, goodwill 1.0 DisclosureOfReconciliationOfChangesInGoodwillTable1Not ind-as Disclosure of reconciliation of changes in goodwill [Table1 NotAll] 1.0 All ind-as IncreaseDecreaseThroughNetExchangeDifferencesGoodwill Increase (decrease) through net exchange differences, goodwill 2.0 DisclosureOfReconciliationOfChangesInGoodwillTable1Not ind-as Disclosure of reconciliation of changes in goodwill [Table1 NotAll] 1.0 All ind-as ImpairmentLossRecognisedInProfitOrLossGoodwill Impairment loss recognised in profit or loss, goodwill 3.0 DisclosureOfReconciliationOfChangesInGoodwillTable2Not ind-as Disclosure of reconciliation of changes in goodwill [Table2 NotAll] 1.0 All IncreaseDecreaseThroughTransfersAndOtherChangesGoodw ind-as Increase (decrease) through transfers and other changes, Goodwill [Abstract] 4.0 illAbstract ind-as IncreaseDecreaseThroughTransfersGoodwill Increase (decrease) through transfers, goodwill 1.0 ind-as IncreaseDecreaseThroughOtherChangesGoodwill Increase (decrease) through other changes, goodwill 2.0 IncreaseDecreaseThroughTransfersAndOtherChangesGoodw ind-as Increase (decrease) through transfers and other changes, goodwill 3.0 ill ind-as DisposalsAndRetirementsGoodwillAbstract Disposals and retirements, Goodwill [Abstract] 5.0 ind-as DisposalsGoodwill Disposals, goodwill 1.0 ind-as RetirementsGoodwill Retirements, goodwill 2.0 ind-as DisposalsAndRetirementsGoodwill Disposals and retirements, goodwill 3.0 ind-as DecreaseThroughClassifiedAsHeldForSaleGoodwill Decrease through classified as held for sale, goodwill 6.0 ind-as DecreaseThroughLossOfControlOfSubsidiaryGoodwill Decrease through loss of control of subsidiary, goodwill 7.0 ind-as SubsequentRecognitionOfDeferredTaxAssetsGoodwill Subsequent recognition of deferred tax assets, goodwill 8.0 ind-as ChangesInGoodwill Increase (decrease) in goodwill 9.0 ind-as Goodwill Goodwill 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesGoodwill_400800a Definition [400800a] Notes - Goodwill prefix name label order[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 543 DisclosureOfReconciliationOfChangesInGoodwillTable1Not ind-as Disclosure of reconciliation of changes in goodwill [Table1 NotAll] All CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 1.0 ndGrossCarryingAmountAxis amount [Axis] ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesGoodwill_400800b Definition [400800b] Notes - Goodwill prefix name label order DisclosureOfReconciliationOfChangesInGoodwillTable2Not ind-as Disclosure of reconciliation of changes in goodwill [Table2 NotAll] All CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 1.0 ndGrossCarryingAmountAxis amount [Axis] ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900 Definition [400900] Notes - Other intangible assets prefix name label order DisclosureOfDetailedInformationAboutOtherIntangibleAsset ind-as Disclosure of detailed information about other intangible assets [Abstract] sAbstract DisclosureOfDetailedInformationAboutOtherIntangibleAsset ind-as Disclosure of detailed information about other intangible assets [Table] 1.0 sTable ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] 1.0 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 1.0 ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] 1.0 ind-as BrandsMember Brands [Member] 1.0 ind-as TradeMarksMember Trade marks [Member] 2.0 ind-as ComputerSoftwareMember Computer software [Member] 2.0 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] 3.0 ind-as MiningRightsMember Mining rights [Member] 4.0 ind-as CopyrightsPatentsAndOtherOperatingRightsMember Copyrights, patents and other operating rights [Member] 5.0 ind-as CopyrightsMember Copyrights [Member] 1.0 ind-as PatentsMember Patents [Member] 2.0 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] 3.0 ind-as AirportLandingRightsMember Airport landing rights [Member] 4.0 ind-as BroadcastingRightsMember Broadcasting rights [Member] 5.0 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] 6.0 ind-as RecipesFormulaeModelsDesignsAndPrototypesMember Recipes, formulae, models, designs and prototypes [Member] 6.0 ind-as RecipesMember Recipes [Member] 1.0544 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as FormulaeMember Formulae [Member] 2.0 ind-as ModelsMember Models [Member] 3.0 ind-as DesignsMember Designs [Member] 4.0 ind-as PrototypesMember Prototypes [Member] 5.0 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] 7.0 ind-as LicensesMember Licenses [Member] 1.0 ind-as ExplorationLicenseMember Exploration license [Member] 2.0 ind-as FranchiseMember Franchise [Member] 3.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 8.0 ind-as KnowHowMember Know-how [Member] 1.0 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] 2.0 ind-as OtherIntangibleAssetsOthersMember Other intangible assets, others [Member] 3.0 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] 2.0 InternallyGeneratedAndOtherThanInternallyGeneratedIntangiInternally generated and other than internally generated intangible assets ind-as 1.0 bleAssetsMember [Member] ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] 1.0 ind-as IntangibleAssetsOtherThanInternallyGeneratedMember Intangible assets other than internally generated [Member] 2.0 CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 3.0 ndGrossCarryingAmountAxis amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 2.0 DisclosureOfDetailedInformationAboutOtherIntangibleAsset ind-as Disclosure of detailed information about other intangible assets [Line items] 2.0 sLineItems ind-as NatureOfOtherIntangibleAssetsothers Nature of other intangible assets others 1.0 DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table3 ind-as 1.0 sTable3NotAll NotAll] ind-as ReconciliationOfChangesInOtherIntangibleAssetsAbstract Reconciliation of changes in other intangible assets [Abstract] 2.0 ind-as OtherIntangibleAssets Other intangible assets 1.0 ind-as ChangesInOtherIntangibleAssetsAbstract Changes in Other intangible assets [Abstract] 2.0 AdditionsOtherThanThroughBusinessCombinationsOtherInta ind-as Additions other than through business combinations 1.0 ngibleAssets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table1 ind-as 1.0 sTable1NotAll NotAll] AcquisitionsThroughBusinessCombinationsOtherIntangibleA ind-as Acquisitions through business combinations 2.0 ssets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table1 ind-as 1.0 sTable1NotAll NotAll] IncreaseDecreaseThroughNetExchangeDifferencesOtherInta ind-as Increase (decrease) through net exchange differences 3.0 ngibleAssets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table1 ind-as 1.0 sTable1NotAll NotAll] ind-as AmortisationOtherIntangibleAssets Amortisation other intangible assets 4.0 DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table2 ind-as 1.0 sTable2NotAll NotAll][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 545 ImpairmentLossRecognisedInProfitOrLossOtherIntangibleAs ind-as Impairment loss recognised in profit or loss, other intangible assets 5.0 sets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table2 ind-as 1.0 sTable2NotAll NotAll] ReversalOfImpairmentLossRecognisedInProfitOrLossOtherI Reversal of impairment loss recognised in profit or loss, other intangible ind-as 6.0 ntangibleAssets assets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table2 ind-as 1.0 sTable2NotAll NotAll] ind-as RevaluationIncreaseDecreaseOtherIntangibleAssets Revaluation increase (decrease), other intangible assets 7.0 DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table1 ind-as 1.0 sTable1NotAll NotAll] ImpairmentLossRecognisedInOtherComprehensiveIncomeOt Impairmentlossrecognisedinothercomprehensiveincome,otherintangible ind-as 8.0 herIntangibleAssets assets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table2 ind-as 1.0 sTable2NotAll NotAll] ReversalOfImpairmentLossRecognisedInOtherComprehensiv Reversalofimpairmentlossrecognisedinothercomprehensiveincome,other ind-as 9.0 eIncomeOtherIntangibleAssets intangible assets DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table2 ind-as 1.0 sTable2NotAll NotAll] IncreaseDecreaseThroughTransfersAndOtherChangesOtherI Increase (decrease) through transfers and other changes, other intangible ind-as 10.0 ntangibleAssetsAbstract assets [Abstract] ind-as IncreaseDecreaseThroughTransfersOtherIntangibleAssets Increase (decrease) through transfers, other intangible assets 1.0 IncreaseDecreaseThroughOtherChangesOtherIntangibleAsset ind-as Increase (decrease) through other changes 2.0 s IncreaseDecreaseThroughTransfersAndOtherChangesOtherI Increase (decrease) through transfers and other changes, other intangible ind-as 3.0 ntangibleAssets assets ind-as DisposalsAndRetirementsOtherIntangibleAssetsAbstract Disposals and retirements, other intangible assets [Abstract] 11.0 ind-as DisposalsOtherIntangibleAssets Disposals, other intangible assets 1.0 ind-as RetirementsOtherIntangibleAssets Retirements, other intangible assets 2.0 ind-as DisposalsAndRetirementsOtherIntangibleAssets Disposals and retirements, other intangible assets 3.0 DecreaseThroughClassifiedAsHeldForSaleOtherIntangibleAs ind-as Decrease through classified as held for sale, other intangible assets 12.0 sets DecreaseThroughLossOfControlOfSubsidiaryOtherIntangible ind-as Decrease through loss of control of subsidiary, other intangible assets 13.0 Assets ind-as ChangesInOtherIntangibleAssets Increase (decrease) in other intangible assets 14.0 ind-as OtherIntangibleAssets Other intangible assets 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900a Definition [400900a] Notes - Other intangible assets prefix name label order DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstra ind-as Disclosure of intangible assets with indefinite useful life [Abstract] ct ind-as DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable Disclosure of intangible assets with indefinite useful life [Table] 1.0 ind-as IntangibleAssetsWithIndefiniteUsefulLifeAxis Intangible assets with indefinite useful life [Axis] 1.0 DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineIt ind-as Disclosure of intangible assets with indefinite useful life [Line items] 2.0 ems ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life 1.0546 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfIntangibleAssetsWithIndefiniteUsefulLifeSupp Description of intangible assets with indefinite useful life supporting ind-as 2.0 ortingAssessmentOfIndefiniteUsefulLife assessment of indefinite useful life http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900b Definition [400900b] Notes - Other intangible assets prefix name label order ind-as DisclosureOfIntangibleAssetsMaterialToEntityAbstract Disclosure of intangible assets material to entity [Abstract] ind-as DisclosureOfIntangibleAssetsMaterialToEntityTable Disclosure of intangible assets material to entity [Table] 1.0 ind-as IntangibleAssetsMaterialToEntityAxis Intangible assets material to entity [Axis] 1.0 ind-as DisclosureOfIntangibleAssetsMaterialToEntityLineItems Disclosure of intangible assets material to entity [Line items] 2.0 ind-as DescriptionOfIntangibleAssetsMaterialToEntity Description of intangible assets material to entity 1.0 ind-as IntangibleAssetsMaterialToEntity Intangible assets material to entity 2.0 RemainingAmortisationPeriodOfIntangibleAssetsMaterialTo ind-as Remaining amortisation period of intangible assets material to entity 3.0 Entity http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900c Definition [400900c] Notes - Other intangible assets prefix name label order DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table1 ind-as sTable1NotAll NotAll] CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 1.0 ndGrossCarryingAmountAxis amount [Axis] ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900d Definition [400900d] Notes - Other intangible assets prefix name label order DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table2 ind-as sTable2NotAll NotAll] CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 1.0 ndGrossCarryingAmountAxis amount [Axis] ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900e Definition [400900e] Notes - Other intangible assets prefix name label order DisclosureOfAdditionalInformationAboutOtherIntangibleAss ind-as Disclosure of additional information about other intangible assets [Abstract] etsAbstract[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 547 DisclosureOfAdditionalInformationAboutOtherIntangibleAss ind-as Disclosure of additional information about other intangible assets [Table] 1.0 etsTable ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] 1.0 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 1.0 ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] 1.0 ind-as BrandsMember Brands [Member] 1.0 ind-as TradeMarksMember Trade marks [Member] 2.0 ind-as ComputerSoftwareMember Computer software [Member] 2.0 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] 3.0 ind-as MiningRightsMember Mining rights [Member] 4.0 ind-as CopyrightsPatentsAndOtherOperatingRightsMember Copyrights, patents and other operating rights [Member] 5.0 ind-as CopyrightsMember Copyrights [Member] 1.0 ind-as PatentsMember Patents [Member] 2.0 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] 3.0 ind-as AirportLandingRightsMember Airport landing rights [Member] 4.0 ind-as BroadcastingRightsMember Broadcasting rights [Member] 5.0 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] 6.0 ind-as RecipesFormulaeModelsDesignsAndPrototypesMember Recipes, formulae, models, designs and prototypes [Member] 6.0 ind-as RecipesMember Recipes [Member] 1.0 ind-as FormulaeMember Formulae [Member] 2.0 ind-as ModelsMember Models [Member] 3.0 ind-as DesignsMember Designs [Member] 4.0 ind-as PrototypesMember Prototypes [Member] 5.0 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] 7.0 ind-as LicensesMember Licenses [Member] 1.0 ind-as ExplorationLicenseMember Exploration license [Member] 2.0 ind-as FranchiseMember Franchise [Member] 3.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 8.0 ind-as KnowHowMember Know-how [Member] 1.0 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] 2.0 ind-as OtherIntangibleAssetsOthersMember Other intangible assets, others [Member] 3.0 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] 2.0 InternallyGeneratedAndOtherThanInternallyGeneratedIntangiInternally generated and other than internally generated intangible assets ind-as 1.0 bleAssetsMember [Member] ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] 1.0 ind-as IntangibleAssetsOtherThanInternallyGeneratedMember Intangible assets other than internally generated [Member] 2.0 DisclosureOfAdditionalInformationAboutOtherIntangibleAss ind-as Disclosure of additional information about other intangible assets [Line items] 2.0 etsLineItems548 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfLineItemSInStatementOfComprehensiveIncom Descriptionofline item(s)instatementofcomprehensiveincome inwhich ind-as 1.0 eInWhichAmortisationOfIntangibleAssetsIsIncluded amortisation of intangible assets is included ind-as AmortisationMethodOtherIntangibleAssets Amortisation method, other intangible assets 2.0 ind-as UsefulLivesOrAmortisationRatesOtherIntangibleAssets Useful lives or amortisation rates, other intangible assets 3.0 ind-as EffectiveDatesOfRevaluationOtherIntangibleAssets Effective dates of revaluation, other intangible assets 4.0 ind-as WhetherOtherIntangibleAssetsAreStatedAtRevaluedAmount Whether other intangible assets are stated at revalued amount 5.0 ind-as RevaluationOfIntangibleAssetsAbstract Revaluation of intangible assets [Abstract] 6.0 ind-as OtherIntangibleAssetsRevaluedAssets Other intangible assets, revalued assets 1.0 ind-as OtherIntangibleAssetsRevaluedAssetsAtCost Other intangible assets, revalued assets, at cost 2.0 ind-as OtherIntangibleAssetsRevaluationSurplus Other intangible assets, revaluation surplus 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900f Definition [400900f] Notes - Other intangible assets prefix name label order DisclosureOfDetailedInformationAboutOtherIntangibleAsset Disclosure of detailed information about other intangible assets [Table3 ind-as sTable3NotAll NotAll] ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] 1.0 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 1.0 ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] 1.0 ind-as BrandsMember Brands [Member] 1.0 ind-as TradeMarksMember Trade marks [Member] 2.0 ind-as ComputerSoftwareMember Computer software [Member] 2.0 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] 3.0 ind-as MiningRightsMember Mining rights [Member] 4.0 ind-as CopyrightsPatentsAndOtherOperatingRightsMember Copyrights, patents and other operating rights [Member] 5.0 ind-as CopyrightsMember Copyrights [Member] 1.0 ind-as PatentsMember Patents [Member] 2.0 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] 3.0 ind-as AirportLandingRightsMember Airport landing rights [Member] 4.0 ind-as BroadcastingRightsMember Broadcasting rights [Member] 5.0 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] 6.0 ind-as RecipesFormulaeModelsDesignsAndPrototypesMember Recipes, formulae, models, designs and prototypes [Member] 6.0 ind-as RecipesMember Recipes [Member] 1.0 ind-as FormulaeMember Formulae [Member] 2.0 ind-as ModelsMember Models [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 549 ind-as DesignsMember Designs [Member] 4.0 ind-as PrototypesMember Prototypes [Member] 5.0 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] 7.0 ind-as LicensesMember Licenses [Member] 1.0 ind-as ExplorationLicenseMember Exploration license [Member] 2.0 ind-as FranchiseMember Franchise [Member] 3.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 8.0 ind-as KnowHowMember Know-how [Member] 1.0 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] 2.0 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] 2.0 InternallyGeneratedAndOtherThanInternallyGeneratedIntangiInternally generated and other than internally generated intangible assets ind-as 1.0 bleAssetsMember [Member] ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] 1.0 ind-as IntangibleAssetsOtherThanInternallyGeneratedMember Intangible assets other than internally generated [Member] 2.0 CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as 3.0 ndGrossCarryingAmountAxis amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_401000 Definition [401000] Notes - Biological assets other than bearer plants prefix name label order DisclosureOfDetailedInformationAboutBiologicalAssetsAbst ind-as Disclosure of detailed information about biological assets [Abstract] ract DisclosureOfDetailedInformationAboutBiologicalAssetsTabl ind-as Disclosure of detailed information about biological assets [Table] 1.0 e ind-as BiologicalAssetsByTypeAxis Biological assets by type [Axis] 1.0 ind-as BiologicalAssetsTypeMember Biological assets, type [Member] 1.0 ind-as ConsumableBiologicalAssetsMember Consumable biological assets [Member] 1.0 ind-as BearerBiologicalAssetsMember Bearer biological assets [Member] 2.0 ind-as BiologicalAssetsByAgeAxis Biological assets by age [Axis] 2.0 ind-as BiologicalAssetsAgeMember Biological assets, age [Member] 1.0 ind-as MatureBiologicalAssetsMember Mature biological assets [Member] 1.0 ind-as ImmatureBiologicalAssetsMember Immature biological assets [Member] 2.0 DisclosureOfDetailedInformationAboutBiologicalAssetsLine ind-as Disclosure of detailed information about biological assets [Line items] 2.0 Items ind-as DescriptionOfBiologicalAssets Description of biological assets 1.0 ind-as BiologicalAssets Biological assets 2.0550 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfNatureOfActivitiesOfBiologicalAssets Description of nature of activities of biological assets 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_401000 a Definition [401000a] Notes - Biological assets other than bearer plants prefix name label order DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as erThanBearerPlantsAtCostAbstract plants at cost [Abstract] DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable plants at cost [Table] ind-as TypeOfBiologicalAssetsOtherThanBearerPlantsAtCostAxis Type of biological assets other than bearer plants at cost [Axis] 1.0 CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 3.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 2.0 erThanBearerPlantsAtCostLineItems plants at cost [Line items] ind-as NatureOfBiologicalAssetsOtherThanBearerPlantsAtCost Nature of biological assets other than bearer plants at cost 1.0 ReconciliationOfChangesInBiologicalAssetsOtherThanBeare Reconciliationofchangesinbiologicalassetsotherthanbearerplantsatcost ind-as 2.0 rPlantsAtCostAbstract [Abstract] ind-as BiologicalAssetsOtherThanBearerPlantsAtCost Biological assets other than bearer plants at cost 1.0 ChangesInBiologicalAssetsOtherThanBearerPlantsAtCostAb ind-as Changes in biological assets other than bearer plants at cost [Abstract] 2.0 stract AdditionsOtherThanThroughBusinessCombinationsBiologica Additionsotherthanthroughbusiness combinations,biologicalassetsother ind-as 1.0 lAssetsOtherThanBearerPlantsAtCost than bearer plants at cost DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable1NotAll plants at cost [Table1 NotAll ] AcquisitionsThroughBusinessCombinationsBiologicalAssets Acquisitions through business combinations, biological assets other than ind-as 2.0 OtherThanBearerPlantsAtCost bearer plants at cost DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable1NotAll plants at cost [Table1 NotAll ] IncreaseDecreaseThroughNetExchangeDifferencesBiological Increase(decrease)throughnetexchangedifferences,biologicalassetsother ind-as 3.0 AssetsOtherThanBearerPlantsAtCost than bearer plants at cost DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable1NotAll plants at cost [Table1 NotAll ] ind-as DepreciationBiologicalAssetsOtherThanBearerPlantsAtCost Depreciation, biological assets other than bearer plants at cost 4.0 DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable2NotAll plants at cost [Table2 NotAll ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 551 ImpairmentLossRecognisedInProfitOrLossBiologicalAssetsO Impairment loss recognised in profit or loss, biological assets other than ind-as 5.0 therThanBearerPlantsAtCost bearer plants at cost DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable2NotAll plants at cost [Table2 NotAll ] ReversalOfImpairmentLossRecognisedInProfitOrLossBiologiReversal of impairment loss recognised in profit or loss, biological assets ind-as 6.0 calAssetsOtherThanBearerPlantsAtCost other than bearer plants at cost DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtCostTable2NotAll plants at cost [Table2 NotAll ] IncreaseDecreaseThroughOtherChangesBiologicalAssetsOth Increase(decrease)throughotherchanges,biologicalassetsotherthanbearer ind-as 7.0 erThanBearerPlantsAtCost plants at cost ind-as DisposalsBiologicalAssetsOtherThanBearerPlantsAtCost Disposals, biological assets other than bearer plants at cost 8.0 DecreaseDueToHarvestBiologicalAssetsOtherThanBearerPla ind-as Decrease due to harvest, biological assets other than bearer plants at cost 9.0 ntsAtCost DecreaseThroughClassifiedAsHeldForSaleBiologicalAssetsODecrease through classified as held for sale, biological assets other than ind-as 10.0 therThanBearerPlantsAtCost bearer plants at cost ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtCost Increase (decrease) in biological assets other than bearer plants at cost 11.0 ind-as BiologicalAssetsOtherThanBearerPlantsAtCost Biological assets other than bearer plants at cost 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_401000 b Definition [401000b] Notes - Biological assets other than bearer plants prefix name label order DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as erThanBearerPlantsAtCostTable1NotAll plants at cost [Table1 NotAll ] CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 1.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_401000 c Definition [401000c] Notes - Biological assets other than bearer plants prefix name label order DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as erThanBearerPlantsAtCostTable2NotAll plants at cost [Table2 NotAll ] CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 1.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis]552 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_401000 d Definition [401000d] Notes - Biological assets other than bearer plants prefix name label order DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as erThanBearerPlantsAtFairValueAbstract plants at fair value [Abstract] DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 1.0 erThanBearerPlantsAtFairValueTable plants at fair value [Table] TypeOfBiologicalAssetsOtherThanBearerPlantsAtFairValue ind-as Type of biological assets other than bearer plants at fair value [Axis] 1.0 Axis DisclosureOfReconciliationOfChangesInBiologicalAssetsOthDisclosureofreconciliationofchangesinbiologicalassetsotherthanbearer ind-as 2.0 erThanBearerPlantsAtFairValueLineItems plants at fair value [Line items] NatureOfBiologicalAssetsOtherThanBearerPlantsAtFairValu ind-as Nature of biological assets other than bearer plants at fair value 1.0 e ReconciliationOfChangesInBiologicalAssetsOtherThanBeare Reconciliationofchangesinbiologicalassetsotherthanbearerplantsatfair ind-as 2.0 rPlantsAtFairValueAbstract value [Abstract] ind-as BiologicalAssetsOtherThanBearerPlantsAtFairValue Biological assets other than bearer plants at fair value 1.0 ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairVal ind-as Changes in biological assets other than bearer plants at fair value [Abstract] 2.0 ueAbstract AdditionsOtherThanThroughBusinessCombinationsBiologica Additionsotherthanthroughbusiness combinations,biologicalassetsother ind-as 1.0 lAssetsOtherThanBearerPlantsAtFairValue than bearer plants at fair value AcquisitionsThroughBusinessCombinationsBiologicalAssets Acquisitions through business combinations, biological assets other than ind-as 2.0 OtherThanBearerPlantsAtFairValue bearer plants at fair value IncreaseDecreaseThroughNetExchangeDifferencesBiological Increase(decrease)throughnetexchangedifferences,biologicalassetsother ind-as 3.0 AssetsOtherThanBearerPlantsAtFairValue than bearer plants at fair value GainsLossesOnFairValueAdjustmentBiologicalAssetsOtherT Gains (losses)onfairvalue adjustment, biologicalassets other thanbearer ind-as 4.0 hanBearerPlantsAtFairValueAbstract plants at fair value [Abstract] GainsLossesOnFairValueAdjustmentAttributableToPhysical Gains (losses) on fair value adjustment attributable to physical changes, ind-as 1.0 ChangesBiologicalAssetsOtherThanBearerPlantsAtFairValue biological assets other than bearer plants at fair value GainsLossesOnFairValueAdjustmentAttributableToPriceCha Gains (losses) on fair value adjustment attributable to price changes, ind-as 2.0 ngesBiologicalAssetsOtherThanBearerPlantsAtFairValue biological assets other than bearer plants at fair value GainsLossesOnFairValueAdjustmentBiologicalAssetsOtherT Gains (losses)onfairvalue adjustment, biologicalassets other thanbearer ind-as 3.0 hanBearerPlantsAtFairValue plants at fair value IncreaseDecreaseThroughOtherChangesBiologicalAssetsOth Increase(decrease)throughotherchanges,biologicalassetsotherthanbearer ind-as 5.0 erThanBearerPlantsAtFairValue plants at fair value DisposalsBiologicalAssetsOtherThanBearerPlantsAtFairValu ind-as Disposals, biological assets other than bearer plants at fair value 6.0 e DecreaseDueToHarvestBiologicalAssetsOtherThanBearerPla ind-as Decrease due to harvest, biological assets other than bearer plants at fair value 7.0 ntsAtFairValue DecreaseThroughClassifiedAsHeldForSaleBiologicalAssetsODecrease through classified as held for sale, biological assets other than ind-as 8.0 therThanBearerPlantsAtFairValue bearer plants at fair value ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairVal ind-as Increase (decrease) in biological assets other than bearer plants at fair value 9.0 ue[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 553 ind-as BiologicalAssetsOtherThanBearerPlantsAtFairValue Biological assets other than bearer plants at fair value 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100 [401100] Notes - Subclassification and notes on liabilities Definition and assets prefix name label order ind-as SubclassificationOfTradeReceivablesAbstract Subclassification of trade receivables [Abstract] ind-as SubclassificationOfTradeReceivablesTable Subclassification of trade receivables [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 2.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1.0 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 2.0 ind-as DoubtfulMember Doubtful [Member] 3.0 ind-as SubclassificationOfTradeReceivablesLineItems Subclassification of trade receivables [Line items] 2.0 ind-as BreakupOfTradeReceivablesAbstract Breakup of trade receivables [Abstract] 1.0 ind-as TradeReceivablesGross Trade receivables, gross 1.0 ind-as AllowanceForBadAndDoubtfulDebts Allowance for bad and doubtful debts 2.0 ind-as TradeReceivables Trade receivables 3.0 DetailsOfTradeReceivablesDueByDirectorsOtherOfficersOr Details of trade receivables due by directors, other officers or others ind-as 2.0 OthersAbstract [Abstract] ind-as TradeReceivablesDueByDirectors Trade receivables due by directors 1.0 ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 ind-as TradeReceivablesDueByOtherOfficers Trade receivables due by other officers 2.0 ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 ind-as TradeReceivablesDueByOthers Trade receivables due by others 3.0 ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 ind-as TradeReceivablesDueByDirectorsOtherOfficersOrOthers Trade receivables due by directors, other officers or others 4.0554 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 DetailsOfTradeReceivablesDueByFirmsOrCompaniesInWhicDetailsoftradereceivablesduebyfirmsorcompaniesinwhichanydirector ind-as 3.0 hAnyDirectorIsPartnerOrDirectorAbstract is partner or director [Abstract] ind-as TradeReceivablesDueByFirmsInWhichAnyDirectorIsPartner Trade receivables due by firms in which any director is partner 1.0 ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 TradeReceivablesDueByPrivateCompaniesInWhichAnyDirec ind-as Trade receivables due by private companies in which any director is director 2.0 torIsDirector ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 TradeReceivablesDueByPrivateCompaniesInWhichAnyDirec ind-as Trade receivables due by private companies in which any director is member 3.0 torIsMember ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 TradeReceivablesDueByFirmsOrCompaniesInWhichAnyDir Tradereceivablesduebyfirmsorcompaniesinwhichanydirectorispartner ind-as 4.0 ectorIsPartnerOrDirector or director ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100a [401100a]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 1.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100b [401100b]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as DisclosureOfLoansAbstract Disclosure of loans [Abstract] ind-as DetailsOfLoansTable Details of loans [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfLoansAxis Classification of loans [Axis] 2.0 ind-as LoansMember Loans [Member] 1.0 ind-as SecurityDepositsMember Security deposits [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 555 ind-as LoansToRelatedPartiesMember Loans to related parties [Member] 2.0 ind-as LoansGivenSubsidiariesMember Loans given subsidiaries [Member] 1.0 ind-as LoansGivenAssociatesMember Loans given associates [Member] 2.0 ind-as LoansGivenDirectorsMember Loans given directors [Member] 3.0 ind-as LoansGivenOtherRelatedPartiesMember Loans given other related parties [Member] 4.0 ind-as LoansGivenCompaniesUnderSameManagementMember Loans given companies under same management [Member] 3.0 ind-as LoansGivenToOtherCompaniesMember Loans given to other companies [Member] 4.0 ind-as LoansGivenSuppliersMember Loans given suppliers [Member] 5.0 ind-as LoansGivenEmployeesMember Loans given employees [Member] 6.0 ind-as LoansValueBeReceivedMember Loans value be received [Member] 7.0 ind-as OtherLoansMember Other loans [Member] 8.0 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 1.0 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] 2.0 ind-as OtherDepositAssetsMember Other deposit assets [Member] 3.0 ind-as NotesReceivableMember Notes receivable [Member] 4.0 ind-as OtherLoansOthersMember Other loans, others [Member] 5.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 3.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1.0 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 2.0 ind-as DoubtfulMember Doubtful [Member] 3.0 ind-as DetailsOfLoansLineItems Details of loans [Line items] 2.0 ind-as LoansGross Loans , gross 1.0 ind-as AllowanceForBadAndDoubtfulLoans Allowance for bad and doubtful loans 2.0 ind-as Loans Loans 3.0 ind-as DetailsOfLoansToRelatedParties Details of loans to related parties 4.0 ind-as NatureOfOtherLoans Nature of other loans 5.0 DetailsOfLoansDueByDirectorsOtherOfficersOrOthersAbstr ind-as Details of loans due by directors, other officers or others [Abstract] 6.0 act ind-as LoansDueByDirectors Loans due by directors 1.0 ind-as LoansDueByOtherOfficers Loans due by other officers 2.0 ind-as LoansDueByOthers Loans due by others 3.0 ind-as LoansDueByDirectorsOtherOfficersOrOthers Loans due by directors, other officers or others 4.0 DetailsOfLoansDueByFirmsOrCompaniesInWhichAnyDirect Detailsofloansduebyfirmsorcompaniesinwhichanydirectorispartneror ind-as 7.0 orIsPartnerOrDirectorAbstract director [Abstract] ind-as LoansDueByFirmsInWhichAnyDirectorIsPartner Loans due by firms in which any director is partner 1.0 LoansDueByPrivateCompaniesInWhichAnyDirectorIsDirect ind-as Loans due by private companies in which any director is director 2.0 or556 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] LoansDueByPrivateCompaniesInWhichAnyDirectorIsMemb ind-as Loans due by private companies in which any director is member 3.0 er LoansDueByFirmsOrCompaniesInWhichAnyDirectorIsPartn ind-as Loans due by firms or companies in which any director is partner or director 4.0 erOrDirector http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100c [401100c]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as OtherNoncurrentFinancialAssetsOthersAbstract Other non-current financial assets, others [Abstract] ind-as OtherNoncurrentFinancialAssetsOthersTable Other non-current financial assets, others [Table] 1.0 ind-as ClassificationOfOtherNoncurrentFinancialAssetsOthersAxis Classification of other non-current financial assets others [Axis] 1.0 ind-as OtherNoncurrentFinancialAssetsOthersLineItems Other non-current financial assets, others [Line items] 2.0 ind-as DescriptionOtherNoncurrentFinancialAssetsOthers Description other non-current financial assets, others 1.0 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100d [401100d]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as DisclosureOfAdvancesAbstract Disclosure of advances [Abstract] ind-as DetailsOfAdvancesTable Details of advances [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as ClassificationOfAdvancesAxis Classification of advances [Axis] 2.0 ind-as AdvancesMember Advances [Member] 1.0 ind-as CapitalAdvancesMember Capital advances [Member] 1.0 ind-as SecurityDepositsMember Security deposits [Member] 2.0 ind-as AdvancesToRelatedPartiesMember Advances to related parties [Member] 3.0 ind-as AdvancesGivenSubsidiariesMember Advances given subsidiaries [Member] 1.0 ind-as AdvancesGivenAssociatesMember Advances given associates [Member] 2.0 ind-as AdvancesGivenDirectorsMember Advances given directors [Member] 3.0 ind-as AdvancesGivenOtherRelatedPartiesMember Advances given other related parties [Member] 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 557 ind-as AdvancesGivenCompaniesUnderSameManagementMember Advances given companies under same management [Member] 4.0 ind-as AdvancesGivenToOtherCompaniesMember Advances given to other companies [Member] 5.0 ind-as AdvancesGivenSuppliersMember Advances given suppliers [Member] 6.0 ind-as AdvancesGivenEmployeesMember Advances given employees [Member] 7.0 ind-as AdvancesValueBeReceivedMember Advances value be received [Member] 8.0 ind-as FinanceLeaseReceivablesTreatedAsAdvancesMember Finance lease receivables treated as advances [Member] 9.0 ind-as OtherAdvancesMember Other Advances [Member] 10.0 ind-as PrepaidExpensesMember Prepaid expenses [Member] 1.0 ind-as AdvanceTaxMember Advance tax [Member] 2.0 ind-as AdvanceIncomeTaxPaidMember Advance income tax paid [Member] 1.0 ind-as AdvanceSalesTaxVATPaidMember Advance sales tax/VAT paid [Member] 2.0 ind-as TaxDeductedAtSourceMember Tax deducted at source [Member] 3.0 ind-as AdvanceFringeBenefitTaxPaidMember Advance fringe benefit tax paid [Member] 4.0 ind-as OtherAdvanceTaxesMember Other advance taxes [Member] 5.0 ind-as MATCreditEntitlementMember MAT credit entitlement [Member] 3.0 ind-as CenvatReceivableMember Cenvat receivable [Member] 4.0 ind-as VATReceivableMember VAT receivable [Member] 5.0 ind-as ServiceTaxReceivableMember Service tax receivable [Member] 6.0 ind-as OtherTaxesReceivableMember Other taxes receivable [Member] 7.0 ind-as ExportIncentivesReceivablesMember Export incentives receivables [Member] 8.0 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] 9.0 ind-as OtherDepositAssetsMember Other deposit assets [Member] 10.0 ind-as NotesReceivableMember Notes receivable [Member] 11.0 ind-as ClaimsRecoverableMember Claims recoverable [Member] 12.0 ind-as OtherAdvancesOthersMember Other advances, others [Member] 13.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 3.0 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1.0 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 2.0 ind-as DoubtfulMember Doubtful [Member] 3.0 ind-as DisclosureOfAdvancesLineItems Disclosure of advances [Line items] 2.0 ind-as Advances Advances 1.0 ind-as DetailsOfAdvanceToRelatedParties Details of advance to related parties 2.0 ind-as NatureOfOtherAdvance Nature of other advance 3.0 DetailsOfAdvanceDueByDirectorsOtherOfficersOrOthersAb ind-as Details of advance due by directors other officers or others [Abstract] 4.0 stract ind-as AdvanceDueByDirectors Advance due by directors 1.0558 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AdvanceDueByOtherOfficers Advance due by other officers 2.0 ind-as AdvanceDueByOthers Advance due by others 3.0 ind-as AdvanceDueByDirectorsOtherOfficersOrOthers Advance due by directors other officers or others 4.0 DetailsOfAdvanceDueByFirmsOrCompaniesInWhichAnyDir Detailsofadvanceduebyfirmsorcompaniesinwhichanydirectorispartner ind-as 5.0 ectorIsPartnerOrDirectorAbstract or director [Abstract] ind-as AdvanceDueByFirmsInWhichAnyDirectorIsPartner Advance due by firms in which any director is partner 1.0 AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsDire ind-as Advance due by private companies in which any director is director 2.0 ctor AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsMe ind-as Advance due by private companies in which any director is member 3.0 mber AdvanceDueByFirmsOrCompaniesInWhichAnyDirectorIsPa Advance due by firms or companies in which any director is partner or ind-as 4.0 rtnerOrDirector director http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100e [401100e]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as OtherNoncurrentAssetsOthersAbstract Other non-current assets, others [Abstract] ind-as OtherNoncurrentAssetsOthersTable Other non-current assets, others [Table] 1.0 ind-as OtherNoncurrentAssetsOthersAxis Other non-current assets, others [Axis] 1.0 ind-as OtherNoncurrentAssetsOthersLineItems Other non-current assets, others [Line items] 2.0 ind-as DescriptionOfOtherNoncurrentAssetsOthers Description of other non-current assets, others 1.0 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100f [401100f]Notes -Subclassificationandnotes onliabilities Definition and assets prefix name label order ind-as ClassificationOfInventoriesAbstract Classification of inventories [Abstract] ind-as ClassificationOfInventoriesTable Classification of inventories [Table] 1.0 ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] 1.0 ind-as CompanyInventoriesMember Company inventories [Member] 1.0 ind-as RawMaterialsMember Raw materials [Member] 1.0 ind-as WorkInProgressMember Work-in-progress [Member] 2.0 ind-as FinishedGoodsMember Finished goods [Member] 3.0 ind-as StockInTradeMember Stock-in-trade [Member] 4.0 ind-as StoresAndSparesMember Stores and spares [Member] 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 559 ind-as LooseToolsMember Loose tools [Member] 6.0 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] 7.0 ind-as CertifiedEmissionRightsMember Certified emission rights [Member] 8.0 ind-as OtherInventoriesMember Other inventories [Member] 9.0 ind-as WasteMember Waste [Member] 1.0 ind-as ScrapMember Scrap [Member] 2.0 ind-as OtherInventoriesOthersMember Other inventories, others [Member] 3.0 ind-as ClassificationOfInventoriesLineItems Classification of inventories [Line items] 2.0 ind-as Inventories Inventories 1.0 ind-as GoodsInTransit Goods in transit 2.0 ind-as ModeOfValuation Mode of valuation 3.0 ind-as NatureOfOtherInventories Nature of other inventories 4.0 ind-as ClassificationOfInventoriesTableNotAll Classification of inventories [Table NotAll] 1.0 ind-as NumberOfCertifiedEmissionRightsHeldAsInventory Number of certified emission rights held as inventory 5.0 ind-as ClassificationOfInventoriesTable1NotAll Classification of inventories [Table1 NotAll] 1.0 ind-as NumberOfCertifiedEmissionRightsUnderCertification Number of certified emission rights under certification 6.0 ind-as ClassificationOfInventoriesTable1NotAll Classification of inventories [Table1 NotAll] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100g [401100g]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as ClassificationOfInventoriesTable1NotAll Classification of inventories [Table1 NotAll] ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] 1.0 ind-as CompanyInventoriesMember Company inventories [Member] 1.0 ind-as RawMaterialsMember Raw materials [Member] 1.0 ind-as WorkInProgressMember Work-in-progress [Member] 2.0 ind-as FinishedGoodsMember Finished goods [Member] 3.0 ind-as StockInTradeMember Stock-in-trade [Member] 4.0 ind-as StoresAndSparesMember Stores and spares [Member] 5.0 ind-as LooseToolsMember Loose tools [Member] 6.0 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] 7.0 ind-as OtherInventoriesMember Other inventories [Member] 8.0 ind-as WasteMember Waste [Member] 1.0 ind-as ScrapMember Scrap [Member] 2.0560 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherInventoriesOthersMember Other inventories, others [Member] 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100h [401100h]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as ClassificationOfInventoriesTableNotAll Classification of inventories [Table NotAll] ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] 1.0 ind-as CompanyInventoriesMember Company inventories [Member] 1.0 ind-as RawMaterialsMember Raw materials [Member] 1.0 ind-as WorkInProgressMember Work-in-progress [Member] 2.0 ind-as FinishedGoodsMember Finished goods [Member] 3.0 ind-as StockInTradeMember Stock-in-trade [Member] 4.0 ind-as StoresAndSparesMember Stores and spares [Member] 5.0 ind-as LooseToolsMember Loose tools [Member] 6.0 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] 7.0 ind-as CertifiedEmissionRightsMember Certified emission rights [Member] 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100i [401100i]Notes -Subclassificationandnotes onliabilities Definition and assets prefix name label order ind-as OtherCurrentFinancialAssetsOthersAbstract Other current financial assets others [Abstract] ind-as OtherCurrentFinancialAssetsOthersTable Other current financial assets others [Table] 1.0 ind-as OtherCurrentFinancialAssetsOthersAxis Other current financial assets others [Axis] 1.0 ind-as OtherCurrentFinancialAssetsOthersLineItems Other current financial assets others [Line items] 2.0 ind-as DescriptionOtherCurrentFinancialAssetsOthers Description other current financial assets others 1.0 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100j [401100j]Notes -Subclassificationandnotes onliabilities Definition and assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 561 prefix name label order ind-as OtherCurrentAssetsOthersAbstract Other current assets others [Abstract] ind-as OtherCurrentAssetsOthersTable Other current assets others [Table] 1.0 ind-as OtherCurrentAssetsOthersAxis Other current assets others [Axis] 1.0 ind-as OtherCurrentAssetsOthersLineItems Other current assets others [Line items] 2.0 ind-as DescriptionOfOtherCurrentAssetsOthers Description of other current assets others 1.0 ind-as OtherCurrentAssetsOthers Other current assets, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100k [401100k]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as OtherNoncurrentFinancialLiabilitiesOthersAbstract Other non-current financial liabilities others [Abstract] ind-as OtherNoncurrentFinancialLiabilitiesOthersTable Other non-current financial liabilities others [Table] 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthersAxis Other non-current financial liabilities others [Axis] 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthersLineItems Other non-current financial liabilities others [Line items] 2.0 ind-as DescriptionOtherNoncurrentFinancialLiabilitiesOthers Description other non-current financial liabilities others 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100l [401100l]Notes -Subclassificationandnotes onliabilities Definition and assets prefix name label order ind-as DisclosureOfBreakupOfProvisionsAbstract Disclosure of breakup of provisions [Abstract] ind-as DisclosureOfBreakupOfProvisionsTable Disclosure of breakup of provisions [Table] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as NoncurrentMember Non-current [Member] 1.0 ind-as CurrentMember Current [Member] 2.0 ind-as DisclosureOfBreakupOfProvisionsLineItems Disclosure of breakup of provisions [Line items] 2.0 ind-as ProvisionsAbstract Provisions [Abstract] 1.0 ind-as ProvisionsForEmployeeBenefitsAbstract Provisions for employee benefits [Abstract] 1.0 ind-as ProvisionGratuity Provision gratuity 1.0562 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ProvisionLeaveEncashment Provision leave encashment 2.0 ind-as ProvisionPension Provision pension 3.0 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme 4.0 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities 5.0 ind-as ProvisionsForEmployeeBenefits Provisions for employee benefits 6.0 ind-as ProvisionForCorporateTaxAbstract Provision for corporate tax [Abstract] 2.0 ind-as ProvisionForWealthTax Provision for wealth tax 1.0 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax 2.0 ind-as ProvisionForOtherTax Provision for other tax 3.0 ind-as ProvisionForCorporateDividendTax Provision for corporate dividend tax 4.0 ind-as ProvisionForCorporateTax Provision for corporate tax 5.0 ind-as ProvisionForStatutoryLiabilities Provision for statutory liabilities 3.0 ind-as CSRExpenditureProvision CSR expenditure provision 4.0 ind-as ProvisionForAbandonmentCost Provision for abandonment cost 5.0 ind-as OtherProvisions Other provisions 6.0 ind-as Provisions Provisions 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100m [401100m]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as OtherNoncurrentLiabilitiesOthersAbstract Other non-current liabilities others [Abstract] ind-as OtherNoncurrentLiabilitiesOthersTable Other non-current liabilities others [Table] 1.0 ind-as OtherNoncurrentLiabilitiesOthersAxis Other non-current liabilities others [Axis] 1.0 ind-as OtherNoncurrentLiabilitiesOthersLineItems Other non-current liabilities others [Line items] 2.0 ind-as DescriptionOfOtherNoncurrentLiabilitiesOthers Description of other non-current liabilities others 1.0 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100n [401100n]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as OtherCurrentFinancialLiabilitiesOthersAbstract Other current financial liabilities, others [Abstract] ind-as OtherCurrentFinancialLiabilitiesOthersTable Other current financial liabilities, others [Table] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 563 ind-as OtherCurrentFinancialLiabilitiesOthersAxis Other current financial liabilities, others [Axis] 1.0 ind-as OtherCurrentFinancialLiabilitiesOthersLineItems Other current financial liabilities, others [Line items] 2.0 ind-as DescriptionOfOtherCurrentFinancialLiabilitiesOthers Description of other current financial liabilities, others 1.0 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAsset s_401100o [401100o]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order ind-as OtherCurrentLiabilitiesOthersAbstract Other current liabilities, others [Abstract] ind-as OtherCurrentLiabilitiesOthersTable Other current liabilities, others [Table] 1.0 ind-as OtherCurrentLiabilitiesOthersAxis Other current liabilities, others [Axis] 1.0 ind-as OtherCurrentLiabilitiesOthersLineItems Other current liabilities, others [Line items] 2.0 ind-as DescriptionOfOtherCurrentLiabilitiesOthers Description of other current liabilities, others 1.0 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalDisclosuresOnBalanceSheet_401200 Definition [401200] Notes - Additional disclosures on balance sheet prefix name label order DetailsOfDisclosuresRequiredUnderMSMEDAct2006Abstra ind-as Details of disclosures required under MSMED Act 2006 [Abstract] ct ind-as DetailsOfDisclosuresRequiredUnderMSMEDAct2006Table Details of disclosures required under MSMED Act 2006 [Table] 1.0 ind-as MicroSmallMediumEnterprisesAxis Micro small medium enterprises [Axis] 1.0 DetailsOfDisclosuresRequiredUnderMSMEDAct2006LineIt ind-as Details of disclosures required under MSMED Act 2006 [Line items] 2.0 ems ind-as PrincipalAndInterestDueRemainingUnpaidAbstract Principal and interest due remaining unpaid [Abstract] 1.0 ind-as PrincipalDueRemainingUnpaid Principal due remaining unpaid 1.0 ind-as InterestDueRemainingUnpaid Interest due remaining unpaid 2.0 ind-as PrincipalAndInterestDueRemainingUnpaid Principal and interest due remaining unpaid 3.0 ind-as AmountOfInterestPaidUnderMSMEDAct2006 Amount of interest paid under MSMED Act 2006 2.0 AmountOfPaymentsMadeToSupplierBeyondDueDateDuring ind-as Amount of payments made to supplier beyond due date during year 3.0 Year ind-as AmountOfInterestDueAndPayableForPeriod Amount of interest due and payable for period 4.0 AmountOfInterestAccruedAndRemainingUnpaidAtEndOfAc ind-as Amount of interest accrued and remaining unpaid at end of accounting year 5.0 countingYear AmountOfFurtherInterestDueAndPayableEvenInSucceeding ind-as Amount of further interest due and payable even in succeeding year 6.0 Year564 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MaximumAmountOutstandingForPeriodFromMicroSmallMe Maximum amount outstanding for period from micro small medium in-ca 7.0 diumEnterprises enterprises in-ca NameSupplierBeingMicroSmallMediumEnterprises Name supplier being micro small medium enterprises 8.0 in-ca CINOfMicroSmallAndMediumEnterprise CIN of micro small and medium enterprise 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalDisclosuresOnBalanceSheet_401200a Definition [401200a] Notes - Additional disclosures on balance sheet prefix name label order ind-as DetailsOfAcquisitionAndDisposalOfInvestmentsAbstract Details of acquisition and disposal of investments [Abstract] ind-as AcquisitionAndDisposalOfInvestmentsTable Acquisition and disposal of investments [Table] 1.0 ind-as AcquisitionAndDisposalOfInvestmentsAxis Acquisition and disposal of investments [Axis] 1.0 ind-as AcquisitionAndDisposalOfInvestmentsLineItems Acquisition and disposal of investments [Line items] 2.0 ind-as NatureOfInvestmentPurchasedOrSoldDuringPeriod Nature of investment purchased or sold during period 1.0 ind-as TypeOfInvestment Type of investment 2.0 ind-as NumberOfUnitsPurchased Number of units purchased 3.0 ind-as FaceValueOfUnitsPurchased Face value of units purchased 4.0 ind-as PurchasePricePerUnit Purchase price per unit 5.0 ind-as NumberOfUnitsSold Number of units sold 6.0 ind-as SellingPricePerUnit Selling price per unit 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalDisclosuresOnBalanceSheet_401200b Definition [401200b] Notes - Additional disclosures on balance sheet prefix name label order DetailsOfShareholdingPatternOfPromotersAndPublicAbstrac in-ca Details of shareholding pattern of promoters and public [Abstract] t in-ca DetailsOfShareholdingPatternOfPromotersAndPublicTable Details of shareholding pattern of promoters and public [Table] 1.0 in-ca ShareholdingPatternOfPromotersAndPublicAxis Shareholding pattern of promoters and public [Axis] 1.0 in-ca ShareholdingPatternOfPromotersAndPublicMember Shareholding pattern of promoters and public [Member] 1.0 in-ca PromotersMember Promoters [Member] 1.0 in-ca PublicShareholdingMember Public shareholding [Member] 2.0 in-ca ClassificationBasedOnNationalityOrOriginAxis Classification based on nationality or origin [Axis] 2.0 in-ca ClassificationBasedOnNationalityOrOriginMember Classification based on nationality or origin [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 565 in-ca IndianMember Indian [Member] 1.0 in-ca ForeignMember Foreign [Member] 2.0 DetailsOfShareholdingPatternOfPromotersAndPublicLineIte in-ca Details of shareholding pattern of promoters and public [Line Items] 2.0 ms in-ca NumberOfSharesHeldByIndian Number of shares held by Indian 1.0 in-ca PercentageOfSharesHeldByIndian Percentage of shares held by Indian 2.0 in-ca NumberOfSharesHeldByNonResidentIndian Number of shares held by non-resident Indian 3.0 in-ca PercentageOfSharesHeldByNonResidentIndian Percentage of shares held by non-resident Indian 4.0 NumberOfSharesHeldByForeignNationalOtherThanNonResi in-ca Number of shares held by foreign national other than non-resident Indian 5.0 dentIndian PercentageOfSharesHeldByForeignNationalOtherThanNonR in-ca Percentage of shares held by foreign national other than non-resident Indian 6.0 esidentIndian in-ca NumberOfSharesHeldByCentralGovernment Number of shares held by central government 7.0 in-ca PercentageOfSharesHeldByCentralGovernment Percentage of shares held by central government 8.0 in-ca NumberOfSharesHeldByStateGovernment Number of shares held by state government 9.0 in-ca PercentageOfSharesHeldByStateGovernment Percentage of shares held by state government 10.0 in-ca NumberOfSharesHeldByGovernmentCompanies Number of shares held by government companies 11.0 in-ca PercentageOfSharesHeldByGovernmentCompanies Percentage of shares held by government companies 12.0 in-ca NumberOfSharesHeldByInsuranceCompanies Number of shares held by insurance companies 13.0 in-ca PercentageOfSharesHeldByInsuranceCompanies Percentage of shares held by insurance companies 14.0 in-ca NumberOfSharesHeldByBanks Number of shares held by banks 15.0 in-ca PercentageOfSharesHeldByBanks Percentage of shares held by banks 16.0 in-ca NumberOfSharesHeldByFinancialInstitutions Number of shares held by financial institutions 17.0 in-ca PercentageOfSharesHeldByFinancialInstitutions Percentage of shares held by financial institutions 18.0 in-ca NumberOfSharesHeldByForeignInstitutionalInvestors Number of shares held by foreign institutional investors 19.0 in-ca PercentageOfSharesHeldByForeignInstitutionalInvestors Percentage of shares held by foreign institutional investors 20.0 in-ca NumberOfSharesHeldByMutualFunds Number of shares held by mutual funds 21.0 in-ca PercentageOfSharesHeldByMutualFunds Percentage of shares held by mutual funds 22.0 in-ca NumberOfSharesHeldByVentureCapital Number of shares held by venture capital 23.0 in-ca PercentageOfSharesHeldByVentureCapital Percentage of shares held by venture capital 24.0 in-ca NumberOfSharesHeldByBodyCorporate Number of shares held by body corporate 25.0 in-ca PercentageOfSharesHeldByBodyCorporate Percentage of shares held by body corporate 26.0 in-ca NumberOfSharesHeldByOthers Number of shares held by others 27.0 in-ca PercentageOfSharesHeldByOthers Percentage of shares held by others 28.0 in-ca NumberOfShares Number of shares 29.0 in-ca PercentageOfShares Percentage of shares 30.0566 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Definition [401200c] Notes - Additional disclosures on balance sheet prefix name label order DetailsOfSpecifiedBankNotesHeldAndTransactedDuringThe DetailsofspecifiedbankNotesheldandtransactedduringtheperiodfrom8 ind-as PeriodFrom8November2016To30December2016Abstract November 2016 to 30 December 2016 [Abstract] DetailsOfSpecifiedBankNotesHeldAndTransactedDuringThe DetailsofspecifiedbankNotesheldandtransactedduringtheperiodfrom8 ind-as 1.0 PeriodFrom8November2016To30December2016Table November 2016 to 30 December 2016 [Table] ind-as SBNAndOtherNotificationNotesAxis Total of SBN and other notification notes [Axis] 1.0 ind-as TotalOfSBNAndOtherNotificationNotesMember Total of SBN and other notification notes [Member] 1.0 ind-as SpecifiedBankNotesMember Specified bank Notes [Member] 1.0 ind-as OtherDenominationNotesMember Other denomination notes [ Member] 2.0 DetailsOfSpecifiedBankNotesHeldAndTransactedDuringThe DetailsofspecifiedbankNotesheldandtransactedduringtheperiodfrom8 ind-as 2.0 PeriodFrom8November2016To30December2016LineItems November2016 to 30 December2016 [Line Items] ind-as ClosingBalanceAsAt8November2016 Closing balance as at 8 November 2016 1.0 ChangesInCashInHandDuringThePeriodFrom8November201 Changes in cash in hand during the period from8 November 2016 to 30 ind-as 2.0 6To30December2016Abstract December 2016 [Abstract] ind-as PermittedReceipted Permitted receipted 1.0 ind-as PermittedPayments Permitted payments 2.0 ind-as AmountDepositedInBanks Amount deposited in banks 3.0 ChangesInCashInHandDuringThePeriodFrom8November201 Changes in cash in hand during the period from8 November 2016 to 30 ind-as 4.0 6To30December2016 December 2016 ind-as ClosingBalanceAsAt30December2016 Closing balance as at 30 December 2016 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnIncomeAndExpense s_500100 [500100]Notes-Subclassificationandnotesonincomeand Definition expenses prefix name label order ind-as MiscellaneousOtherOperatingRevenuesAbstract Miscellaneous other operating revenues [Abstract] ind-as MiscellaneousOtherOperatingRevenuesTable Miscellaneous other operating revenues [Table] 1.0 ind-as MiscellaneousOtherOperatingRevenuesAxis Miscellaneous other operating revenues [Axis] 1.0 ind-as MiscellaneousOtherOperatingRevenuesLineItems Miscellaneous other operating revenues [Line Items] 2.0 ind-as DescriptionOfMiscellaneousOtherOperatingRevenues Description of miscellaneous other operating revenues 1.0 ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 567 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateInformationAndStatementOfIndasComp liance_610200 [610200] Notes - Corporate information and statement of Definition IndAs compliance prefix name label order DisclosureOfReclassificationsOrChangesInPresentationAbstr ind-as Disclosure of reclassifications or changes in presentation [Abstract] act ind-as DisclosureOfReclassificationsOrChangesInPresentationTable Disclosure of reclassifications or changes in presentation [Table] 1.0 ind-as ReclassifiedItemsAxis Reclassified items [Axis] 1.0 DisclosureOfReclassificationsOrChangesInPresentationLineI ind-as Disclosure of reclassifications or changes in presentation [Line items] 2.0 tems DescriptionOfNatureOfReclassificationOrChangesInPresenta ind-as Description of nature of reclassifications or changes in presentation 1.0 tion ind-as AmountOfReclassificationsOrChangesInPresentation Amount of reclassifications or changes in presentation 2.0 DescriptionOfReasonForReclassificationOrChangesInPresent ind-as Description of reason for reclassifications or changes in presentation 3.0 ation http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateInformationAndStatementOfIndasComp liance_610200a [610200a] Notes - Corporate informationand statementof Definition IndAs compliance prefix name label order DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelve Disclosure of amounts to be recovered or settled after twelve months for MonthsForClassesOfAssetsAndLiabilitiesThatContainAmou ind-as classesofassetsandliabilitiesthatcontainamountstoberecoveredorsettled ntsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwe both no more and more than twelve months after reporting date [Abstract] lveMonthsAfterReportingDateAbstract DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelve Disclosure of amounts to be recovered or settled after twelve months for MonthsForClassesOfAssetsAndLiabilitiesThatContainAmou ind-as classesofassetsandliabilitiesthatcontainamountstoberecoveredorsettled1.0 ntsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwe both no more and more than twelve months after reporting date [Table] lveMonthsAfterReportingDateTable ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelve Disclosure of amounts to be recovered or settled after twelve months for MonthsForClassesOfAssetsAndLiabilitiesThatContainAmou ind-as classesofassetsandliabilitiesthatcontainamountstoberecoveredorsettled2.0 ntsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwe both no more and more than twelve months after reporting date [Line items] lveMonthsAfterReportingDateLineItems ind-as CurrentInventories Current inventories 1.0 ind-as CurrentTradeReceivables Current trade receivables 2.0 ind-as TradeAndOtherCurrentPayablesToTradeSuppliers Current trade payables 3.0568 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateInformationAndStatementOfIndasComp liance_610200b [610200b]Notes -Corporate informationand statementof Definition IndAs compliance prefix name label order DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMat Disclosureofassetsandliabilitieswithsignificantriskofmaterialadjustment ind-as erialAdjustmentAbstract [Abstract] DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMat Disclosureofassetsandliabilitieswithsignificantriskofmaterialadjustment ind-as 1.0 erialAdjustmentTable [Table] ind-as AssetsAndLiabilitiesAxis Assets and liabilities [Axis] 1.0 DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMat Disclosureofassetsandliabilitieswithsignificantriskofmaterialadjustment ind-as 2.0 erialAdjustmentLineItems [Line items] DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialDescriptionofnatureofassetswithsignificantriskofmaterialadjustments ind-as 1.0 AdjustmentsWithinNextFinancialYear within next financial year DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMateDescriptionofnatureofliabilitieswithsignificantriskofmaterialadjustments ind-as 2.0 rialAdjustmentsWithinNextFinancialYear within next financial year AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNex ind-as Assets with significant risk of material adjustments within next financial year 3.0 tFinancialYear LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithin Liabilitieswithsignificantriskofmaterialadjustmentswithinnextfinancial ind-as 4.0 NextFinancialYear year http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateInformationAndStatementOfIndasComp liance_610200c [610200c] Notes - Corporate informationand statementof Definition IndAs compliance prefix name label order DisclosureOfObjectivesPoliciesAndProcessesForManagingC Disclosure of objectives, policies and processes for managing capital ind-as apitalAbstract [Abstract] DisclosureOfObjectivesPoliciesAndProcessesForManagingC ind-as Disclosure of objectives, policies and processes for managing capital [Table] 1.0 apitalTable ind-as CapitalRequirementsAxis Capital requirements [Axis] 1.0 DisclosureOfObjectivesPoliciesAndProcessesForManagingC Disclosure ofobjectives,policies andprocesses formanagingcapital[Line ind-as 2.0 apitalLineItems items] QualitativeInformationAboutEntitysObjectivesPoliciesAndPr Qualitative informationabout entity's objectives, policies and processes for ind-as 1.0 ocessesForManagingCapital managing capital SummaryOfQuantitativeDataAboutWhatEntityManagesAsCa ind-as Summary quantitative data about what entity manages as capital 2.0 pital DescriptionOfChangesInEntitysObjectivesPoliciesAndProces Description of changes in entity's objectives, policies and processes for ind-as 3.0 sesForManagingCapitalAndWhatEntityManagesAsCapital managing capital and what entity manages as capital InformationWhetherEntityCompliedWithAnyExternallyImposInformation whether entity complied with any externally imposed capital ind-as 4.0 edCapitalRequirements requirements InformationAboutConsequencesOfNoncomplianceWithExter Informationaboutconsequencesofnon-compliancewithexternallyimposed ind-as 5.0 nallyImposedCapitalRequirements capital requirements[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 569 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAccountingPoliciesChangesInAccountingEstimate sAndErrors_610300 [610300]Notes-Accountingpolicies,changesinaccounting Definition estimates and errors prefix name label order DescriptionOfExpectedImpactOfInitialApplicationOfNewSta Disclosure of expected impact of initial application of new standards or ind-as ndardsOrInterpretationsAbstract interpretations [Abstract] DescriptionOfExpectedImpactOfInitialApplicationOfNewSta Disclosure of expected impact of initial application of new standards or ind-as 1.0 ndardsOrInterpretationsTable interpretations [Table] ind-as NewIndAsAxis New Ind AS [Axis] 1.0 DescriptionOfExpectedImpactOfInitialApplicationOfNewSta Disclosure of expected impact of initial application of new standards or ind-as 2.0 ndardsOrInterpretationsLineItems interpretations [Line items] ind-as TitleOfNewIndAs Title of new Ind AS 1.0 ind-as DescriptionOfNatureOfImpendingChangeInAccountingPolicyDescription of nature of impending change in accounting policy 2.0 ind-as DateByWhichApplicationOfNewIndAsIsRequired Date by which application of new Ind AS is required 3.0 ind-as DateAsAtWhichEntityPlansToApplyNewIndAsInitially Date as at which entity plans to apply new Ind AS initially 4.0 DiscussionOfImpactThatInitialApplicationOfIndAsIsExpecte DiscussionofimpactthatinitialapplicationofnewIndASisexpectedtohave ind-as 5.0 dToHaveOnFinancialStatements on financial statements DescriptionOfFactThatImpactIsNotKnownOrReasonablyEsti Descriptionoffact that impact ofinitialapplicationofnew IndAS is not ind-as 6.0 mable known or reasonably estimable http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAccountingPoliciesChangesInAccountingEstimate sAndErrors_610300a [610300a] Notes - Accounting policies, changes in Definition accounting estimates and errors prefix name label order DisclosureOfInitialApplicationOfStandardsOrInterpretations ind-as Disclosure of initial application of standards or interpretations [Abstract] Abstract DisclosureOfInitialApplicationOfStandardsOrInterpretations ind-as Disclosure of initial application of standards or interpretations [Table] 1.0 Table ind-as InitiallyAppliedIndASsAxis Initially applied Ind ASs [Axis] 1.0 DisclosureOfInitialApplicationOfStandardsOrInterpretations ind-as Disclosure of initial application of standards or interpretations [Line items] 2.0 LineItems ind-as TitleOfInitiallyAppliedIndAs Title of initially applied Ind AS 1.0 DescriptionWhetherChangeInAccountingPolicyIsMadeInAcc Descriptionwhetherchangeinaccountingpolicyismadeinaccordancewith ind-as 2.0 ordanceWithTransitionalProvisionsOfInitiallyAppliedIndAs transitional provisions of initially applied Ind AS ind-as DescriptionOfNatureOfChangeInAccountingPolicy Description of nature of change in accounting policy 3.0 ind-as DescriptionOfTransitionalProvisionsOfInitiallyAppliedIndAs Description of transitional provisions of initially applied Ind AS 4.0 DescriptionOfTransitionalProvisionsOfInitiallyAppliedIndAs Descriptionoftransitionalprovisions ofinitiallyappliedIndASthatmight ind-as 5.0 ThatMightHaveEffectOnFuturePeriods have effect on future periods570 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAccountingPoliciesChangesInAccountingEstimate sAndErrors_610300b [610300b] Notes - Accounting policies, changes in Definition accounting estimates and errors prefix name label order ind-as DisclosureOfVoluntaryChangeInAccountingPolicyAbstract Disclosure of voluntary change in accounting policy [Abstract] ind-as DisclosureOfVoluntaryChangeInAccountingPolicyTable Disclosure of voluntary change in accounting policy [Table] 1.0 ind-as VoluntaryChangesInAccountingPolicyAxis Voluntary changes in accounting policy [Axis] 1.0 ind-as DisclosureOfVoluntaryChangeInAccountingPolicyLineItems Disclosure of voluntary change in accounting policy [Line items] 2.0 ind-as DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy Description of nature of voluntary change in accounting policy 1.0 DescriptionOfReasonsWhyApplyingNewAccountingPolicyPr Descriptionofreasonswhyapplyingnewaccountingpolicyprovidesreliable ind-as 2.0 ovidesReliableAndMoreRelevantInformation and more relevant information http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAccountingPoliciesChangesInAccountingEstimate sAndErrors_610300c [610300c] Notes - Accounting policies, changes in Definition accounting estimates and errors prefix name label order ind-as DisclosureOfChangesInAccountingEstimatesAbstract Disclosure of changes in accounting estimates [Abstract] ind-as DisclosureOfChangesInAccountingEstimatesTable Disclosure of changes in accounting estimates [Table] 1.0 ind-as AccountingEstimatesAxis Accounting estimates [Axis] 1.0 ind-as DisclosureOfChangesInAccountingEstimatesLineItems Disclosure of changes in accounting estimates [Line items] 2.0 DescriptionOfNatureAndAmountOfChangeInAccountingEsti ind-as Description of nature of change in accounting estimate [Text Block] 1.0 mateExplanatory ind-as IncreaseDecreaseInAccountingEstimate Increase (decrease) in accounting estimate 2.0 DescriptionOfFactThatAmountOfChangeInAccountingEstimaDescription of fact that amount of change in accounting estimate is ind-as 3.0 teIsImpracticableExplanatory impracticable [Text Block] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEventsAfterReportingPeriod_610500 Definition [610500] Notes - Events after reporting period prefix name label order DisclosureOfNonadjustingEventsAfterReportingPeriodAbstr ind-as Disclosure of non-adjusting events after reporting period [Abstract] act ind-as DisclosureOfNonadjustingEventsAfterReportingPeriodTable Disclosure of non-adjusting events after reporting period [Table] 1.0 ind-as NonadjustingEventsAfterReportingPeriodAxis Non-adjusting events after reporting period [Axis] 1.0 ind-as NonadjustingEventsMember Non-adjusting events after reporting period [Member] 1.0 ind-as MajorBusinessCombinationMember Major business combination [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 571 ind-as DisposalOfMajorSubsidiaryMember Disposal of major subsidiary [Member] 2.0 ind-as AnnouncementOfPlanToDiscontinueOperationMember Announcement of plan to discontinue operation [Member] 3.0 ind-as MajorPurchasesOfAssetsMember Major purchases of assets [Member] 4.0 ind-as ClassificationOfAssetsAsHeldForSaleMember Classification of assets as held for sale [Member] 5.0 ind-as OtherDisposalsOfAssetsMember Other disposals of assets [Member] 6.0 ind-as ExpropriationOfMajorAssetsByGovernmentMember Expropriation of major assets by government [Member] 7.0 ind-as DestructionOfMajorProductionPlantMember Destruction of major production plant [Member] 8.0 AnnouncingOrCommencingImplementationOfMajorRestruct ind-as Announcing or commencing implementation of major restructuring [Member] 9.0 uringMember ind-as MajorOrdinaryShareTransactionsMember Major ordinary share transactions [Member] 10.0 ind-as PotentialOrdinaryShareTransactionsMember Potential ordinary share transactions [Member] 11.0 AbnormallyLargeChangesInAssetsPricesOrForeignExchange Abnormally large changes in Assets prices or foreign exchange rates ind-as 12.0 RatesMember [Member] ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMemb ind-as Changes in tax rates or tax laws enacted or announced [Member] 13.0 er EnteringIntoSignificantCommitmentsOrContingentLiabilities ind-as Entering into significant commitments or contingent liabilities [Member] 14.0 Member ind-as CommencementOfMajorLitigationMember Commencement of major litigation [Member] 15.0 DisclosureOfNonadjustingEventsAfterReportingPeriodLineIt ind-as Disclosure of non-adjusting events after reporting period [Line items] 2.0 ems DescriptionOfNatureOfNonadjustingEventAfterReportingPer ind-as Description of nature of non-adjusting event after reporting period 1.0 iod ExplanationOfFinancialEffectOfNonadjustingEventAfterRep Explanationoffinancialeffectofnon-adjustingeventafterreportingperiod ind-as 2.0 ortingPeriodExplanatory [Text Block] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700 Definition [610700] Notes - Business combinations prefix name label order ind-as DisclosureOfBusinessCombinationsAbstract Disclosure of detailed information about business combination [Abstract] ind-as DisclosureOfBusinessCombinationsTable Disclosure of detailed information about business combination [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 ind-as DisclosureOfBusinessCombinationsLineItems Disclosure of detailed information about business combination [Line items] 2.0 ind-as NameOfAcquiree Name of acquiree 1.0 ind-as DescriptionOfAcquiree Description of acquiree 2.0 ind-as DateOfAcquisition2013 Date of acquisition 3.0 ind-as PercentageOfVotingEquityInterestsAcquired Percentage of voting equity interests acquired 4.0 ind-as DescriptionOfPrimaryReasonsForBusinessCombination Description of primary reasons for business combination 5.0 ind-as DescriptionOfHowAcquirerObtainedControlOfAcquiree Description of how acquirer obtained control of acquiree 6.0 ind-as DescriptionOfFactorsThatMakeUpGoodwillRecognised Description of factors that make up goodwill recognised 7.0 AcquisitiondateFairValueOfTotalConsiderationTransferredA ind-as Acquisition-date fair value of total consideration transferred [Abstract] 8.0 bstract572 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as CashTransferred Cash transferred 1.0 ind-as OtherTangibleOrIntangibleAssetsTransferred Other tangible or intangible assets transferred 2.0 ind-as LiabilitiesIncurred Liabilities incurred 3.0 ind-as EquityInterestsOfAcquirer Equity interests of acquirer 4.0 ind-as NumberOfInstrumentsOrInterestsIssuedOrIssuable Number of instruments or interests issued or issuable 1.0 ind-as MethodOfDeterminingFairValueOfInstrumentsOrInterests Description of method of measuring fair value of instruments or interests 2.0 ind-as AcquisitiondateFairValueOfTotalConsiderationTransferred Consideration transferred, acquisition-date fair value 5.0 ContingentConsiderationArrangementsAndIndemnificationAsContingentconsiderationarrangementsandindemnificationassetsrecognised ind-as 9.0 setsRecognisedAsOfAcquisitionDate as of acquisition date DescriptionOfArrangementForContingentConsiderationArran Description of arrangement for contingent consideration arrangements and ind-as 10.0 gementsAndIndemnificationAssets indemnification assets DescriptionOfBasisForDeterminingAmountOfPaymentForCo Description of basis for determining amount of payment for contingent ind-as ntingentConsiderationArrangementsAndIndemnificationAsset 11.0 consideration arrangements and indemnification assets s DescriptionOfEstimateOfRangeOfOutcomesFromContingent Descriptionofestimateofrangeofundiscountedoutcomesfromcontingent ind-as 12.0 ConsiderationArrangementsAndIndemnificationAssets consideration arrangements and indemnification assets DescriptionOfExplanationOfFactAndReasonsWhyRangeOfO Descriptionofexplanationoffactandreasonswhyrangeofoutcomesfrom ind-as utcomesFromContingentConsiderationArrangementsAndInde contingentconsiderationarrangementsandindemnificationassets cannotbe13.0 mnificationAssetsCannotBeEstimated estimated ExplanationOfFactThatMaximumAmountOfPaymentForCont Explanation of fact that maximum amount of payment for contingent ind-as ingentConsiderationArrangementsAndIndemnificationAssetsI 14.0 consideration arrangements and indemnification assets is unlimited sUnlimited AmountsRecognisedAsOfAcquisitionDateForEachMajorClas Amounts recognised as of acquisition date for each major class of assets ind-as 15.0 sOfAssetsAcquiredAndLiabilitiesAssumedAbstract acquired and liabilities assumed [Abstract] ind-as FinancialAssetsRecognisedAsOfAcquisitionDate Financial assets recognised as of acquisition date 1.0 ind-as InventoryRecognisedAsOfAcquisitionDate Inventory recognised as of acquisition date 2.0 PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDat ind-as Property, plant and equipment recognised as of acquisition date 3.0 e ind-as IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate Identifiable intangible assets recognised as of acquisition date 4.0 CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisition ind-as Customer-related intangible assets recognised as of acquisition date 1.0 Date TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitio ind-as Technology-based intangible assets recognised as of acquisition date 2.0 nDate ind-as FinancialLiabilitiesRecognisedAsOfAcquisitionDate Financial liabilities recognised as of acquisition date 5.0 ind-as ContingentLiabilitiesRecognisedAsOfAcquisitionDate Contingent liabilities recognised as of acquisition date 6.0 ind-as IdentifiableAssetsAcquiredLiabilitiesAssumed Identifiable assets acquired (liabilities assumed) 7.0 AdditionalDisclosuresForAmountsRecognisedAsOfAcquisiti Additionaldisclosuresforamountsrecognisedasofacquisitiondateforeach ind-as onDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesA 16.0 major class of assets acquired and liabilities assumed [Abstract] ssumedAbstract ind-as NoncurrentAssetsRecognisedAsOfAcquisitionDate Non-current assets recognised as of acquisition date 1.0 ind-as CurrentAssetsRecognisedAsOfAcquisitionDate Current assets recognised as of acquisition date 2.0 ind-as NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate Non-current liabilities recognised as of acquisition date 3.0 ind-as CurrentLiabilitiesRecognisedAsOfAcquisitionDate Current liabilities recognised as of acquisition date 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 573 ind-as TradeAndOtherPayablesRecognisedAsOfAcquisitionDate Trade and other payables recognised as of acquisition date 5.0 ind-as DeferredTaxAssetsRecognisedAsOfAcquisitionDate Deferred tax assets recognised as of acquisition date 6.0 ind-as DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate Deferred tax liabilities recognised as of acquisition date 7.0 ind-as BorrowingsRecognisedAsOfAcquisitionDate Borrowings recognised as of acquisition date 8.0 ind-as DeferredIncomeRecognisedAsOfAcquisitionDate Deferred income recognised as of acquisition date 9.0 ind-as CashAndCashEquivalentsRecognisedAsOfAcquisitionDate Cash and cash equivalents recognised as of acquisition date 10.0 ind-as GoodwillExpectedDeductibleForTaxPurposes Goodwill expected to be deductible for tax purposes 17.0 ind-as GainRecognisedInBargainPurchaseTransaction Gain recognised in bargain purchase transaction 18.0 ind-as AmountOfAnyGainDirectlyRecognisedInEquity Amount of any gain directly recognised in equity 19.0 DescriptionOfReasonsWhyTransactionResultedInGainInBarg ind-as Description of reasons why bargain purchase transaction resulted in gain 20.0 ainPurchase NoncontrollingInterestInAcquireeRecognisedAtAcquisitionD ind-as Non-controlling interest in acquiree recognised at acquisition date 21.0 ate DescriptionOfMeasurementBasisForNoncontrollingInterestIn Description of measurement basis for non-controlling interest in acquiree ind-as 22.0 AcquireeRecognisedAtAcquisitionDate recognised at acquisition date DescriptionOfValuationTechniquesAndKeyModelInputsUse Descriptionofvaluationtechniquesandsignificantinputsusedtomeasurenon- ind-as dForDeterminingNoncontrollingInterestInAnAcquireeMeasur 23.0 controlling interest in acquiree measured at fair value edAtFairValue AcquisitiondateFairValueOfEquityInterestInAcquireeHeldBy Acquisition-date fair value of equity interest in acquiree held by acquirer ind-as 24.0 AcquirerImmediatelyBeforeAcquisitionDate immediately before acquisition date GainLossRecognisedAsResultOfRemeasuringToFairValueEq Gain(loss)recognisedasresultofremeasuringtofairvalueequityinterestin ind-as uityInterestInAcquireeHeldByAcquirerBeforeBusinessCombi 25.0 acquiree held by acquirer before business combination nation DescriptionOfLineItemOfStatementOfProfitAndLossInWhich Descriptionoflineitemofstatementofprofitandlossinwhichgainorlossas ind-as GainOrLossAsResultOfRemeasuringToFairValueEquityInter 26.0 result of remeasuring to fair value equity interest is recognised estIsRecognised ind-as RevenueOfAcquiree Revenue of acquiree since acquisition date 27.0 ind-as ProfitLossOfAcquiree Profit (loss) of acquiree since acquisition date 28.0 ind-as RevenueOfCombinedEntity Revenue of combined entity as if combination occurred at beginning of period 29.0 Profit(loss)ofcombinedentityas ifcombinationoccurredatbeginningof ind-as ProfitLossOfCombinedEntity 30.0 period DisclosureOfFactAndExplanationWhyDisclosureOfInformati Explanation of fact and explanation of why disclosure of information on ind-as 31.0 onForEachBusinessCombinationIsImpracticable revenues and profit or loss is impracticable DescriptionOfReasonsWhyInitialAccountingForBusinessCo Description of reasons why initial accounting for business combination is ind-as 32.0 mbinationIsIncomplete incomplete DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItDescriptionofassets,liabilities,equityinterestsoritemsofconsiderationfor ind-as 33.0 emsOfConsiderationForWhichInitialAccountingIsIncomplete which initial accounting is incomplete DescriptionOfNatureAndAmountOfAnyMeasurementPeriod Descriptionofnatureofanymeasurementperiodadjustmentsrecognisedfor ind-as AdjustmentsRecognisedForParticularAssetsLiabilitiesNoncon 34.0 particular assets, liabilities, non-controlling interests or items of consideration trollingInterestsOrItemsOfConsideration MeasurementPeriodAdjustmentsRecognisedForParticularAss Measurementperiodadjustmentsrecognisedforparticularassets,liabilities, ind-as 35.0 etsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration non-controlling interests or items of consideration ind-as IncreaseDecreaseInContingentConsiderationAssetsLiability Increase (decrease) in contingent consideration Assets (liability) 36.0 ExplanationOfAnyChangesInRecognisedAmountsOfConting ind-as Explanation of any changes in recognised amounts of contingent consideration 37.0 entConsideration574 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfAnyChangesInRangeOfOutcomesUndiscounte Explanationofanychangesinrangeofundiscountedoutcomesandreasons ind-as 38.0 dAndReasonsForThoseChangesForContingentConsideration for those changes for contingent consideration DescriptionOfValuationTechniquesAndKeyModelInputsUse Descriptionofvaluationtechniques andkeymodelinputs used tomeasure ind-as 39.0 dToMeasureContingentConsideration contingent consideration Gain(loss)thatrelatestoidentifiableassetsacquiredorliabilitiesassumedin GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilit ind-as businesscombinationandisofsuchsize,natureorincidencethatdisclosureis40.0 iesAssumedInBusinessCombination relevant to understanding combined entity's financial statements Explanation of gain or loss that relates to identifiable assets acquired or ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsA liabilities assumed in business combination and is of such size, nature or ind-as 41.0 cquiredOrLiabilitiesAssumedInBusinessCombination incidence that disclosure is relevant to understanding combined entity's financial statements http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700a Definition [610700a] Notes - Business combinations prefix name label order ind-as DisclosureOfReconciliationOfChangesInGoodwillAbstract Disclosure of reconciliation of changes in goodwill [Abstract] ind-as DisclosureOfReconciliationOfChangesInGoodwillTable Disclosure of reconciliation of changes in goodwill [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 2.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] 2.0 ind-as DisclosureOfReconciliationOfChangesInGoodwillLineItems Disclosure of reconciliation of changes in goodwill [Line items] 2.0 ind-as NameOfAcquireeBusinessCombinations Name of acquiree business combinations 1.0 ind-as DescriptionOfAcquireeBusinessCombinations Description of acquiree business combinations 2.0 ind-as ReconciliationOfChangesInGoodwillAbstract Reconciliation of changes in goodwill [Abstract] 3.0 ind-as GoodwillBusinessCombinations Goodwill business combinations 1.0 ind-as ChangesInGoodwillAbstract Changes in goodwill [Abstract] 2.0 ind-as AdditionalRecognitionGoodwillBusinessCombinations Additional recognition, goodwill business combinations 1.0 SubsequentRecognitionOfDeferredTaxAssetsGoodwillBusin ind-as Subsequent recognition of deferred tax assets, goodwill business combinations2.0 essCombinations DecreaseThroughClassifiedAsHeldForSaleGoodwillBusiness ind-as Decrease through classified as held for sale, goodwill business combinations 3.0 Combinations GoodwillDerecognisedWithoutHavingPreviouslyBeenInclude Goodwillderecognisedwithouthavingpreviouslybeenincludedindisposal ind-as dInDisposalGroupClassifiedAsHeldForSaleBusinessCombina 4.0 group classified as held for sale business combinations tions ImpairmentLossRecognisedInProfitOrLossGoodwillBusiness ind-as Impairment loss recognised in profit or loss, goodwill business combinations 5.0 Combinations IncreaseDecreaseThroughNetExchangeDifferencesGoodwill Increase (decrease) through net exchange differences, goodwill business ind-as 6.0 BusinessCombinations combinations IncreaseDecreaseThroughTransfersAndOtherChangesGoodw Increase (decrease) throughtransfers and other changes, goodwillbusiness ind-as 7.0 illBusinessCombinations combinations ind-as ChangesInGoodwillBusinessCombinations Increase (decrease) in goodwill business combinations 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 575 ind-as GoodwillBusinessCombinations Goodwill business combinations 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700b Definition [610700b] Notes - Business combinations prefix name label order DisclosureOfContingentLiabilitiesInBusinessCombinationAb ind-as Disclosure of contingent liabilities in business combination [Abstract] stract DisclosureOfContingentLiabilitiesInBusinessCombinationTa ind-as Disclosure of contingent liabilities in business combination [Table] 1.0 ble ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] 2.0 ind-as ContingentLiabilitiesMember Contingent liabilities [Member] 1.0 ind-as WarrantyContingentLiabilityMember Warranty contingent liability [Member] 1.0 ind-as RestructuringContingentLiabilityMember Restructuring contingent liability [Member] 2.0 ind-as LegalProceedingsContingentLiabilityMember Legal proceedings contingent liability [Member] 3.0 ind-as OnerousContractsContingentLiabilityMember Onerous contracts contingent liability [Member] 4.0 ContingentLiabilityForDecommissioningRestorationAndRehaContingentliabilityfordecommissioningrestorationandrehabilitationcosts ind-as 5.0 bilitationCostsMember [Member] ind-as OtherEnvironmentRelatedContingentLiabilityMember Other environment related contingent liability [Member] 6.0 ind-as TaxContingentLiabilityMember Tax contingent liability [Member] 7.0 ind-as ContingentLiabilityForGuaranteesMember Contingent liability for guarantees [Member] 8.0 ind-as ContingentLiabilitiesOfJointVentureMember Contingent liabilities of joint venture [Member] 9.0 ind-as ContingenciesRelatedToGovernmentGrantMember Contingencies related to government grant [Member] 10.0 ind-as ShareOfContingentLiabilitiesOfAssociatesMember Share of contingent liabilities of associates [Member] 11.0 ContingentLiabilityArisingFromPostemploymentBenefitOblig Contingent liability arising from post-employment benefit obligations ind-as 12.0 ationsMember [Member] ind-as OtherContingentLiabilitiesMember Other contingent liabilities [Member] 13.0 ind-as IndemnityForGuaranteesGivenByBankMember Indemnity for guarantees given by bank [Member] 1.0 IndemnityForGuaranteesGivenByFinancialInstitutionsMembe ind-as Indemnity for guarantees given by financial institutions [Member] 2.0 r ind-as GuaranteeGivenForLetterOfCreditMember Guarantee given for letter of credit [Member] 3.0 ind-as GuaranteeGivenForRelatedPartiesMember Guarantee given for related parties [Member] 4.0 ind-as OtherGuaranteesGivenMember Other guarantees given [Member] 5.0 ind-as ContingentLiabilityOnBillDiscountedMember Contingent liability on bill discounted [Member] 6.0 ContingentLiabilityOnUncalledLiabilityOnPartlyPaidUpShar ind-as Contingent liability on uncalled liability on partly paid-up shares [Member] 7.0 esMember ContingentLiabilityOnDisputedTaxLiabilitiesRelatingToSalesContingent liability on disputed tax liabilities relating to sales service and ind-as 8.0 ServiceAndIncomeMember income [Member] ind-as ContingentLiabilityOnDisputedSalesTaxMember Contingent liability on disputed sales tax [Member] 9.0 ind-as ContingentLiabilityOnDisputedIncomeTaxMember Contingent liability on disputed income tax [Member] 10.0 ind-as ContingentLiabilityOnDisputedExciseDemandsMember Contingent liability on disputed excise demands [Member] 11.0576 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ContingentLiabilityOnDisputedCustomDemandsMember Contingent liability on disputed custom demands [Member] 12.0 ind-as ContingentLiabilityOnDisputedServiceTaxDemandsMember Contingent liability on disputed service tax demands [Member] 13.0 ind-as ContingentLiabilityOnOtherDisputedTaxLiabilitiesMember Contingent liability on other disputed tax liabilities [Member] 14.0 ContingentLiabilityOnDisputedLiabilityRelatingToEmployee Contingentliabilityondisputedliabilityrelatingtoemployeesandotherstaff ind-as 15.0 sAndOtherStaffMember [Member] ContingentLiabilityRelatingToProvisionsUnderCompaniesAc ind-as Contingent liability relating to provisions under companies act [Member] 16.0 tMember ind-as ContingentLiabilityInForeignExchangeMember Contingent liability in foreign exchange [Member] 17.0 ContingentLiabilitiesInRespectOfDerivativeTransactionsMe ind-as Contingent liabilities in respect of derivative transactions [Member] 18.0 mber ContingentLiabilityOnLiquidatedDamagesForDelayInDeliver Contingent liability on liquidated damages for delay in delivery of goods ind-as 19.0 yOfGoodsMember [Member] ind-as ContingentLiabilityOnLeaseCommitmentsMember Contingent liability on lease commitments [Member] 20.0 ind-as ContingentLiabilityOnEnvironmentalLiabilitiesMember Contingent liability on environmental liabilities [Member] 21.0 ContingentLiabilityOnDisputedLiabilitiesPendingBeforeCour ind-as Contingent liability on disputed liabilities pending before court [Member] 22.0 tMember ContingentLiabilitiesInRespectOfTechnologyKnowHowFees Contingent liabilities in respect of technology know-how fees royalties ind-as 23.0 RoyaltiesMember [Member] ind-as OtherContingentLiabilitiesOthersMember Other contingent liabilities, others [Member] 24.0 DisclosureOfContingentLiabilitiesInBusinessCombinationLin ind-as Disclosure of contingent liabilities in business combination [Line items] 2.0 eItems DescriptionOfNatureOfObligationContingentLiabilitiesInBusiDescription of nature of obligation, contingent liabilities in business ind-as 1.0 nessCombination combination DescriptionOfExpectedTimingOfOutflowsContingentLiabiliti Descriptionofexpectedtimingofoutflows,contingentliabilitiesinbusiness ind-as 2.0 esInBusinessCombination combination IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsCo Indication of uncertainties of amount or timing of outflows, contingent ind-as 3.0 ntingentLiabilitiesInBusinessCombination liabilities in business combination DescriptionOfMajorAssumptionsMadeConcerningFutureEve Descriptionofmajorassumptionsmadeconcerningfutureevents,contingent ind-as 4.0 ntsContingentLiabilitiesInBusinessCombination liabilities in business combination ExpectedReimbursementContingentLiabilitiesInBusinessCom ind-as Expected reimbursement, contingent liabilities in business combination 5.0 bination AssetsRecognisedForExpectedReimbursementContingentLia Assets recognised for expected reimbursement, contingent liabilities in ind-as 6.0 bilitiesInBusinessCombination business combination ExplanationOfEstimatedFinancialEffectContingentLiabilitiesI Explanation of estimated financial effect, contingent liabilities in business ind-as 7.0 nBusinessCombination combination EstimatedFinancialEffectContingentLiabilitiesInBusinessCom ind-as Estimated financial effect, contingent liabilities in business combination 8.0 bination ExplanationOfPossibilityOfReimbursementContingentLiabilit Explanationofpossibilityofreimbursement,contingentliabilitiesinbusiness ind-as 9.0 iesInBusinessCombination combination DescriptionOfReasonsWhyLiabilityCannotBeMeasuredRelia ind-as Description of reasons why liability cannot be measured reliably 10.0 bly ReconciliationOfChangesInContingentLiabilitiesRecognisedI Reconciliation of changes in contingent liabilities recognised in business ind-as 11.0 nBusinessCombinationAbstract combination [Abstract] ind-as ContingentLiabilitiesRecognisedInBusinessCombination Contingent liabilities recognised in business combination 1.0 ChangesInContingentLiabilitiesRecognisedInBusinessCombi Changes in contingent liabilities recognised in business combination ind-as 2.0 nationAbstract [Abstract] AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusin Additionalliabilities,contingentliabilitiesrecognisedinbusinesscombination ind-as 1.0 essCombinationAbstract [Abstract] NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCo ind-as New liabilities, contingent liabilities recognised in business combination 1.0 mbination IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRe Increase in existing liabilities, contingent liabilities recognised in business ind-as 2.0 cognisedInBusinessCombination combination[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 577 AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusin ind-as Additional liabilities, contingent liabilities recognised in business combination 3.0 essCombination SettledLiabilitiesContingentLiabilitiesRecognisedInBusiness ind-as Settled liabilities, contingent liabilities recognised in business combination 2.0 Combination ReversedUnsettledLiabilitiesContingentLiabilitiesRecognised Reversed unsettled liabilities, contingent liabilities recognised in business ind-as 3.0 InBusinessCombination combination IncreaseThroughAdjustmentsArisingFromPassageOfTimeCo Increase through adjustments arising from passage of time, contingent ind-as 4.0 ntingentLiabilitiesRecognisedInBusinessCombination liabilities recognised in business combination IncreaseDecreaseThroughChangeInDiscountRateContingent Increase (decrease) through change in discount rate, contingent liabilities ind-as 5.0 LiabilitiesRecognisedInBusinessCombination recognised in business combination IncreaseDecreaseInContingentLiabilitiesRecognisedInBusine Increase (decrease) in contingent liabilities recognised in business ind-as 6.0 ssCombination combination ind-as ContingentLiabilitiesRecognisedInBusinessCombination Contingent liabilities recognised in business combination 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700c Definition [610700c] Notes - Business combinations prefix name label order DisclosureOfTransactionsRecognisedSeparatelyFromAcquisi Disclosure of transactions recognised separately fromacquisition of assets ind-as tionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombina and assumption of liabilities in business combination [Abstract] tionAbstract DisclosureOfTransactionsRecognisedSeparatelyFromAcquisi Disclosure of transactions recognised separately fromacquisition of assets ind-as tionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombina 1.0 and assumption of liabilities in business combination [Table] tionTable ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 TransactionsRecognisedSeparatelyFromAcquisitionOfAssets Transactionsrecognisedseparatelyfromacquisitionofassetsandassumption ind-as 2.0 AndAssumptionOfLiabilitiesInBusinessCombinationAxis of liabilities in business combination [Axis] DisclosureOfTransactionsRecognisedSeparatelyFromAcquisi Disclosure of transactions recognised separately fromacquisition of assets ind-as tionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombina 2.0 and assumption of liabilities in business combination [Line items] tionLineItems ind-as NameOfAcquiree Name of acquiree 1.0 ind-as DescriptionOfAcquiree Description of acquiree 2.0 ExplanationOfTransactionsRecognisedSeparatelyFromAcqui Description of transaction recognised separately from acquisition of assets and ind-as sitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombi 3.0 assumption of liabilities in business combination nation DescriptionOfAccountingForTransactionRecognisedSeparate Description of accounting for transaction recognised separately from ind-as lyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBu 4.0 acquisition of assets and assumption of liabilities in business combination sinessCombination AmountsRecognisedForTransactionRecognisedSeparatelyFro Amountsrecognisedfortransactionrecognisedseparatelyfromacquisitionof ind-as mAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusines 5.0 assets and assumption of liabilities in business combination sCombination AcquisitionrelatedCostsForTransactionRecognisedSeparately Acquisition-related costs for transaction recognised separately from ind-as FromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusi 1.0 acquisition of assets and assumption of liabilities in business combination nessCombination AcquisitionrelatedCostsRecognisedAsExpenseForTransactio Acquisition-related costs recognised as expense for transaction recognised ind-as nRecognisedSeparatelyFromAcquisitionOfAssetsAndAssum separatelyfromacquisitionofassetsandassumptionofliabilitiesinbusiness1.0 ptionOfLiabilitiesInBusinessCombination combination IssueCostsNotRecognisedAsExpenseForTransactionRecogni Issuecostsnotrecognisedasexpensefortransactionrecognisedseparately ind-as sedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLi from acquisition of assets and assumption of liabilities in business2.0 abilitiesInBusinessCombination combination578 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfLineItemsInFinancialStatementsForAmountsRe Descriptionoflineitemsinfinancialstatementsforamountsrecognisedfor cognisedForTransactionRecognisedSeparatelyFromAcquisiti ind-as transactionrecognisedseparatelyfromacquisitionofassetsandassumptionof6.0 onOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinati liabilities in business combination on DescriptionOfLineItemsForAcquisitionRelatedCostsRecogni Descriptionoflineitemsinstatementofcomprehensiveincomeforamounts sedAsExpenseForTransactionRecognisedSeparatelyFromAcq ofacquisition-relatedcostsrecognisedasexpensefortransactionrecognised ind-as 7.0 uisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCom separatelyfromacquisitionofassetsandassumptionofliabilitiesinbusiness bination combination MethodUsedToDetermineSettlementAmountForPreexistingR Methodusedtodeterminesettlementamountforpre-existingrelationshipfor elationshipForTransactionRecognisedSeparatelyFromAcquisi ind-as transactionrecognisedseparatelyfromacquisitionofassetsandassumptionof8.0 tionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombina liabilities in business combination tion DescriptionOfHowIssueCostsNotRecognisedAsExpenseWer Descriptionofhowissuecostsnotrecognisedasexpensewererecognisedfor eRecognisedForTransactionRecognisedSeparatelyFromAcqui ind-as transactionrecognisedseparatelyfromacquisitionofassetsandassumptionof9.0 sitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombi liabilities in business combination nation http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700d Definition [610700d] Notes - Business combinations prefix name label order ind-as DisclosureOfAcquiredReceivablesAbstract Disclosure of acquired receivables [Abstract] ind-as DisclosureOfAcquiredReceivablesTable Disclosure of acquired receivables [Table] 1.0 ind-as BusinessCombinationsAxis Business combinations [Axis] 1.0 ind-as ClassesOfAcquiredReceivablesAxis Classes of acquired receivables [Axis] 2.0 ind-as ClassesOfAcquiredReceivablesMember Classes of acquired receivables [Member] 1.0 ind-as LoansAcquiredInBusinessCombinationMember Loans acquired in business combination [Member] 1.0 DirectFinanceLeasesAcquiredInBusinessCombinationMembe ind-as Direct finance leases acquired in business combination [Member] 2.0 r ind-as OtherAcquiredReceivablesMember Other acquired receivables [Member] 3.0 ind-as OtherAcquiredReceivables1Member Other acquired receivables 1 [Member] 1.0 ind-as OtherAcquiredReceivables2Member Other acquired receivables 2 [Member] 2.0 ind-as OtherAcquiredReceivables3Member Other acquired receivables 3 [Member] 3.0 ind-as OtherAcquiredReceivables4Member Other acquired receivables 4 [Member] 4.0 ind-as OtherAcquiredReceivables5Member Other acquired receivables 5 [Member] 5.0 ind-as DisclosureOfAcquiredReceivablesLineItems Disclosure of acquired receivables [Line items] 2.0 ind-as NameOfAcquireeAcquiredReceivables Name of acquiree acquired receivables 1.0 ind-as DescriptionOfAcquireeAcquiredReceivables Description of acquiree acquired receivables 2.0 ind-as FairValueOfAcquiredReceivables Fair value of acquired receivables 3.0 GrossContractualAmountsReceivableForAcquiredReceivable ind-as Gross contractual amounts receivable for acquired receivables 4.0 s BestEstimateAtAcquisitionDateOfContractualCashFlowsNot Bestestimateatacquisitiondateofcontractualcashflowsnotexpectedtobe ind-as 5.0 ExpectedToBeCollectedForAcquiredReceivables collected for acquired receivables[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 579 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesRelatedParty_610800 Definition [610800] Notes - Related party prefix name label order ind-as DisclosureOfTransactionsBetweenRelatedPartiesAbstract Disclosure of transactions between related parties [Abstract] ind-as DisclosureOfTransactionsBetweenRelatedPartiesTable Disclosure of transactions between related parties [Table] 1.0 ind-as CategoriesOfRelatedPartiesAxis Categories of related parties [Axis] 1.0 ind-as RelatedPartiesMember Related parties [Member] 1.0 ind-as ParentMember Parent [Member] 1.0 ind-as JointControlOrSignificantInfluenceMember Entities with joint control or significant influence over entity [Member] 2.0 ind-as SubsidiariesMember Subsidiaries [Member] 3.0 ind-as AssociatesMember Associates [Member] 4.0 ind-as JointVenturesWhereEntityIsVenturerMember Joint ventures where entity is venturer [Member] 5.0 ind-as KeyManagementPersonnelOfEntityOrParentMember Key management personnel of entity or parent [Member] 6.0 ind-as OtherRelatedPartiesMember Other related parties [Member] 7.0 ind-as RelatedPartyAxis Related party [Axis] 2.0 ind-as DisclosureOfTransactionsBetweenRelatedPartiesLineItems Disclosure of transactions between related parties [Line items] 2.0 ind-as NameOfRelatedParty Name of related party 1.0 in-ca CountryOfIncorporationOrResidenceOfRelatedParty Country of incorporation or residence of related party 2.0 in-ca PermanentAccountNumberOfRelatedParty Permanent account number of related party 3.0 in-ca CINOfRelatedParty CIN of related party 4.0 IdentificationNumberOfForeignRelatedPartyInCountryOfInc Identificationnumberofforeignrelatedpartyincountryofincorporationor in-ca 5.0 orporationOrResidence residence ind-as DescriptionOfNatureOfTransactionsWithRelatedParty Description of nature of transactions with related party 6.0 ind-as DescriptionOfNatureOfRelatedPartyRelationship Description of nature of related party relationship 7.0 ind-as RelatedPartyTransactionsAbstract Related party transactions [Abstract] 8.0 ind-as PurchasesOfGoodsRelatedPartyTransactions Purchases of goods related party transactions 1.0 ind-as RevenueFromSaleOfGoodsRelatedPartyTransactions Revenue from sale of goods related party transactions 2.0 PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactio ind-as Purchases of property and other assets, related party transactions 3.0 ns ind-as SalesOfPropertyAndOtherAssetsRelatedPartyTransactions Sales of property and other assets, related party transactions 4.0 ind-as ServicesReceivedRelatedPartyTransactions Services received related party transactions 5.0 ind-as RevenueFromRenderingOfServicesRelatedPartyTransactions Revenue from rendering of services related party transactions 6.0 ind-as LeasesAsLessorRelatedPartyTransactions Leases as lessor related party transactions 7.0 ind-as LeasesAsLesseeRelatedPartyTransactions Leases as lessee related party transactions 8.0 TransfersOfResearchAndDevelopmentFromEntityRelatedPar ind-as Transfers of research and development from entity related party transactions 9.0 tyTransactions TransfersOfResearchAndDevelopmentToEntityRelatedParty ind-as Transfers of research and development to entity related party transactions 10.0 Transactions580 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] TransfersUnderLicenseAgreementsFromEntityRelatedPartyT ind-as Transfers under license agreements from entity related party transactions 11.0 ransactions TransfersUnderLicenseAgreementsToEntityRelatedPartyTra ind-as Transfers under license agreements to entity related party transactions 12.0 nsactions TransfersUnderFinanceAgreementsFromEntityRelatedPartyT ind-as Transfers under finance agreements from entity, related party transactions 13.0 ransactions TransfersUnderFinanceAgreementsToEntityRelatedPartyTra ind-as Transfers under finance agreements to entity, related party transactions 14.0 nsactions ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTra ind-as Provision of guarantees or collateral by entity related party transactions 15.0 nsactions ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTra ind-as Provision of guarantees or collateral to entity related party transactions 16.0 nsactions ind-as CommitmentsMadeByEntityRelatedPartyTransactions Commitments made by entity, related party transactions 17.0 CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactio ind-as Commitments made on behalf of entity, related party transactions 18.0 ns SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelaSettlement of liabilities by entity on behalf of related party, related party ind-as 19.0 tedPartyTransactions transactions SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelaSettlement of liabilities on behalf of entity by related party, related party ind-as 20.0 tedPartyTransactions transactions ParticipationInDefinedBenefitPlanThatSharesRisksBetween Participationindefinedbenefitplanthatsharesrisksbetweengroupentities, ind-as 21.0 GroupEntitiesRelatedPartyTransactions related party transactions ind-as OtherRelatedPartyTransactionsExpense Other related party transactions expense 22.0 ind-as OtherRelatedPartyTransactionsIncome Other related party transactions income 23.0 ind-as OtherRelatedPartyTransactionsContributionMade Other related party transactions contribution made 24.0 ind-as OtherRelatedPartyTransactionsContributionReceived Other related party transactions contribution received 25.0 ind-as OutstandingBalancesForRelatedPartyTransactionsAbstract Outstanding balances for related party transactions [Abstract] 9.0 ind-as AmountsPayableRelatedPartyTransactions Amounts payable related party transactions 1.0 ind-as AmountsReceivableRelatedPartyTransactions Amounts receivable related party transactions 2.0 OutstandingCommitmentsMadeByEntityRelatedPartyTransac ind-as Outstanding commitments made by entity, related party transactions 3.0 tions OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPart ind-as Outstanding commitments made on behalf of entity, related party transactions 4.0 yTransactions ExplanationOfTermsAndConditionsOfOutstandingBalancesF Explanationoftermsandconditionsofoutstandingbalancesforrelatedparty ind-as 5.0 orRelatedPartyTransaction transaction ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutst Explanationofdetailsofguaranteesgivenorreceivedofoutstandingbalances ind-as 6.0 andingBalancesForRelatedPartyTransaction for related party transaction ProvisionsForDoubtfulDebtsRelatedToOutstandingBalances Provisionsfordoubtfuldebtsrelatedtooutstandingbalancesofrelatedparty ind-as 10.0 OfRelatedPartyTransaction transaction ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsF Expenserecognisedduringperiodforbadanddoubtfuldebtsforrelatedparty ind-as 11.0 orRelatedPartyTransaction transaction http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesRelatedParty_610800a Definition [610800a] Notes - Related party prefix name label order DisclosureOfAmountsIncurredByEntityForProvisionOfKeyM Disclosure ofamounts incurredbyentityforprovisionofkeymanagement ind-as anagementPersonnelServicesProvidedBySeparateManageme personnel services provided by separate management entities [Abstract] ntEntitiesAbstract[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 581 DisclosureOfAmountsIncurredByEntityForProvisionOfKeyM Disclosure ofamounts incurredbyentityforprovisionofkeymanagement ind-as anagementPersonnelServicesProvidedBySeparateManageme 1.0 personnel services provided by separate management entities [Table] ntEntitiesTable ind-as SeparateManagementEntitiesAxis Separate management entities [Axis] 1.0 DisclosureOfAmountsIncurredByEntityForProvisionOfKeyM Disclosure ofamounts incurredbyentityforprovisionofkeymanagement ind-as anagementPersonnelServicesProvidedBySeparateManageme 2.0 personnel services provided by separate management entities [Line items] ntEntitiesLineItems DescriptionOfTransactionByEntityForProvisionOfKeyManag Description of transaction by entity for provision of key management ind-as ementPersonnelServicesProvidedBySeparateManagementEnt 1.0 personnel services provided by separate management entities ities AmountIncurredByEntityForProvisionOfKeyManagementPer Amount incurred by entity for provision of key management personnel ind-as 2.0 sonnelServicesProvidedBySeparateManagementEntity services provided by separate management entity Definition [610800b] Notes - Related party prefix name label order ind-as DisclosureOfTransactionsBetweenRelatedPartiesAbstract Disclosure of transactions between related parties [Abstract] ind-as DisclosureOfTransactionsBetweenRelatedPartiesTable Disclosure of transactions between related parties [Table] 1.0 ind-as CategoriesOfRelatedPartiesAxis Categories of related parties [Axis] 1.0 ind-as RelatedPartiesMember Related parties [Member] 1.0 ind-as ParentMember Parent [Member] 1.0 ind-as JointControlOrSignificantInfluenceMember Entities with joint control or significant influence over entity [Member] 2.0 ind-as SubsidiariesMember Subsidiaries [Member] 3.0 ind-as AssociatesMember Associates [Member] 4.0 ind-as JointVenturesWhereEntityIsVenturerMember Joint ventures where entity is venturer [Member] 5.0 ind-as KeyManagementPersonnelOfEntityOrParentMember Key management personnel of entity or parent [Member] 6.0 ind-as OtherRelatedPartiesMember Other related parties [Member] 7.0 ind-as DisclosureOfTransactionsBetweenRelatedPartiesLineItems Disclosure of transactions between related parties [Line items] 2.0 ind-as NameOfRelatedParty Name of related party 1.0 in-ca CountryOfIncorporationOrResidenceOfRelatedParty Country of incorporation or residence of related party 2.0 in-ca PermanentAccountNumberOfRelatedParty Permanent account number of related party 3.0 in-ca CINOfRelatedParty CIN of related party 4.0 IdentificationNumberOfForeignRelatedPartyInCountryOfInc Identificationnumberofforeignrelatedpartyincountryofincorporationor in-ca 5.0 orporationOrResidence residence ind-as DescriptionOfNatureOfTransactionsWithRelatedParty Description of nature of transactions with related party 6.0 ind-as DescriptionOfNatureOfRelatedPartyRelationship Description of nature of related party relationship 7.0 ind-as RelatedPartyTransactionsAbstract Related party transactions [Abstract] 8.0 ind-as PurchasesOfGoodsRelatedPartyTransactions Purchases of goods related party transactions 1.0 ind-as RevenueFromSaleOfGoodsRelatedPartyTransactions Revenue from sale of goods related party transactions 2.0582 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactio ind-as Purchases of property and other assets, related party transactions 3.0 ns ind-as SalesOfPropertyAndOtherAssetsRelatedPartyTransactions Sales of property and other assets, related party transactions 4.0 ind-as ServicesReceivedRelatedPartyTransactions Services received related party transactions 5.0 ind-as RevenueFromRenderingOfServicesRelatedPartyTransactions Revenue from rendering of services related party transactions 6.0 ind-as LeasesAsLessorRelatedPartyTransactions Leases as lessor related party transactions 7.0 ind-as LeasesAsLesseeRelatedPartyTransactions Leases as lessee related party transactions 8.0 TransfersOfResearchAndDevelopmentFromEntityRelatedPar ind-as Transfers of research and development from entity related party transactions 9.0 tyTransactions TransfersOfResearchAndDevelopmentToEntityRelatedParty ind-as Transfers of research and development to entity related party transactions 10.0 Transactions TransfersUnderLicenseAgreementsFromEntityRelatedPartyT ind-as Transfers under license agreements from entity related party transactions 11.0 ransactions TransfersUnderLicenseAgreementsToEntityRelatedPartyTra ind-as Transfers under license agreements to entity related party transactions 12.0 nsactions TransfersUnderFinanceAgreementsFromEntityRelatedPartyT ind-as Transfers under finance agreements from entity, related party transactions 13.0 ransactions TransfersUnderFinanceAgreementsToEntityRelatedPartyTra ind-as Transfers under finance agreements to entity, related party transactions 14.0 nsactions ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTra ind-as Provision of guarantees or collateral by entity related party transactions 15.0 nsactions ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTra ind-as Provision of guarantees or collateral to entity related party transactions 16.0 nsactions ind-as CommitmentsMadeByEntityRelatedPartyTransactions Commitments made by entity, related party transactions 17.0 CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactio ind-as Commitments made on behalf of entity, related party transactions 18.0 ns SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelaSettlement of liabilities by entity on behalf of related party, related party ind-as 19.0 tedPartyTransactions transactions SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelaSettlement of liabilities on behalf of entity by related party, related party ind-as 20.0 tedPartyTransactions transactions ParticipationInDefinedBenefitPlanThatSharesRisksBetween Participationindefinedbenefitplanthatsharesrisksbetweengroupentities, ind-as 21.0 GroupEntitiesRelatedPartyTransactions related party transactions ind-as OtherRelatedPartyTransactionsExpense Other related party transactions expense 22.0 ind-as OtherRelatedPartyTransactionsIncome Other related party transactions income 23.0 ind-as OtherRelatedPartyTransactionsContributionMade Other related party transactions contribution made 24.0 ind-as OtherRelatedPartyTransactionsContributionReceived Other related party transactions contribution received 25.0 ind-as OutstandingBalancesForRelatedPartyTransactionsAbstract Outstanding balances for related party transactions [Abstract] 9.0 ind-as AmountsPayableRelatedPartyTransactions Amounts payable related party transactions 1.0 ind-as AmountsReceivableRelatedPartyTransactions Amounts receivable related party transactions 2.0 OutstandingCommitmentsMadeByEntityRelatedPartyTransac ind-as Outstanding commitments made by entity, related party transactions 3.0 tions OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPart ind-as Outstanding commitments made on behalf of entity, related party transactions 4.0 yTransactions ExplanationOfTermsAndConditionsOfOutstandingBalancesF Explanationoftermsandconditionsofoutstandingbalancesforrelatedparty ind-as 5.0 orRelatedPartyTransaction transaction ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutst Explanationofdetailsofguaranteesgivenorreceivedofoutstandingbalances ind-as 6.0 andingBalancesForRelatedPartyTransaction for related party transaction ProvisionsForDoubtfulDebtsRelatedToOutstandingBalances Provisionsfordoubtfuldebtsrelatedtooutstandingbalancesofrelatedparty ind-as 10.0 OfRelatedPartyTransaction transaction[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 583 ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsF Expenserecognisedduringperiodforbadanddoubtfuldebtsforrelatedparty ind-as 11.0 orRelatedPartyTransaction transaction http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900 Definition [610900] Notes - First time adoption prefix name label order ind-as DisclosureOfEquityIndAsAdjustmentAbstract Disclosure of equity Ind AS adjustment [Abstract] ind-as DisclosureOfEquityIndAsAdjustmentTable Disclosure of equity Ind AS adjustment [Table] 1.0 ind-as IndAsAdjustmentForEquityAxis Ind AS adjustment for equity [Axis] 1.0 ind-as DisclosureOfEquityIndAsAdjustmentLineItems Disclosure of equity Ind AS adjustment [Line items] 2.0 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment 1.0 ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900a Definition [610900a] Notes - First time adoption prefix name label order DisclosureOfComprehensiveIncomeIndAsAdjustmentAbstrac ind-as Disclosure of comprehensive income Ind AS adjustment [Abstract] t ind-as DisclosureOfComprehensiveIncomeIndAsAdjustmentTable Disclosure of comprehensive income Ind AS adjustment [Table] 1.0 ind-as IndAsAdjustmentForComprehensiveIncomeAxis Ind AS adjustment for comprehensive income [Axis] 1.0 DisclosureOfComprehensiveIncomeIndAsAdjustmentLineIte ind-as Disclosure of comprehensive income Ind AS adjustment [Line items] 2.0 ms ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment 1.0 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900b Definition [610900b] Notes - First time adoption prefix name label order DisclosureOfProfitLossForThePeriodIndAsAdjustmentAbstra ind-as Disclosure of profit (loss) for the period Ind AS adjustment [Abstract] ct ind-as DisclosureOfProfitLossForThePeriodIndAsAdjustmentTable Disclosure of profit (loss) for the period Ind AS adjustment [Table] 1.0 ind-as IndAsAdjustmentForProfitLossForThePeriodAxis Ind AS adjustment for profit (loss) for the period [Axis] 1.0 DisclosureOfProfitLossForThePeriodIndAsAdjustmentLineIt ind-as Disclosure of profit (loss) for the period Ind AS adjustment [Line items] 2.0 ems584 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment 1.0 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900c Definition [610900c] Notes - First time adoption prefix name label order DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbst ind-as Disclosure of redesignated financial assets and liabilities [Abstract] ract DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTabl ind-as Disclosure of redesignated financial assets and liabilities [Table] 1.0 e ind-as RedesignationAxis Redesignation [Axis] 1.0 ind-as RedesignatedMember Redesignated [Member] 1.0 ind-as PreviousGAAPMember Previous GAAP [Member] 1.0 ind-as RedesignatedAmountMember Redesignated amount [Member] 2.0 DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLine ind-as Disclosure of redesignated financial assets and liabilities [Line items] 2.0 Items RedesignatedFinancialAssetsAtFairValueThroughProfitOrLo ind-as Redesignated financial assets as at fair value through profit or loss 1.0 ss RedesignatedFinancialLiabilityAtFairValueThroughProfitOrL ind-as Redesignated financial liability as at fair value through profit or loss 2.0 oss http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900d Definition [610900d] Notes - First time adoption prefix name label order DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstrac ind-as Disclosure of fair values of items used as deemed cost [Abstract] t ind-as DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable Disclosure of fair values of items used as deemed cost [Table] 1.0 ind-as FairValueAsDeemedCostAxis Fair value as deemed cost [Axis] 1.0 ind-as AggregateOfFairValuesMember Aggregate of fair values [Member] 1.0 ind-as PreviousGAAPMember Previous GAAP [Member] 1.0 AggregateAdjustmentToCarryingValueReportedUnderPrevio Aggregate adjustment to carrying amounts reported under previous GAAP ind-as 2.0 usGAAPMember [Member] DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineIte ind-as Disclosure of fair values of items used as deemed cost [Line items] 2.0 ms ind-as IntangibleAssetsFairValueUsedAsDeemedCost Intangible Assets fair value used as deemed cost 1.0 ind-as PropertyPlantAndEquipmentFairValueUsedAsDeemedCost Property, plant and equipment fair value used as deemed cost 2.0 ind-as InvestmentPropertyFairValueUsedAsDeemedCost Investment property fair value used as deemed cost 3.0 ind-as RightofuseAssetsFairValueUsedAsDeemedCost Right-of-use Assets fair value used as deemed cost 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 585 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100 Definition [611100] Notes - Financial instruments prefix name label order ind-as DisclosureOfFinancialInstrumentsAbstract Disclosure of detailed information about financial instruments [Abstract] ind-as DisclosureOfFinancialInstrumentsTable Disclosure of detailed information about financial instruments [Table] 1.0 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 1.0 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0 ind-as DisclosureOfFinancialInstrumentsLineItems Disclosure of detailed information about financial instruments [Line items] 2.0 DescriptionOfAccountingPolicyForRecognisingDifferenceBe Descriptionofaccountingpolicyforrecognisinginprofitorlossdifference ind-as tweenFairValueAtInitialRecognitionAndAmountDetermined 1.0 between fair value at initial recognition and transaction price [Text Block] UsingValuationTechniqueExplanatory ReconciliationOfAggregateDifferenceBetweenFairValueAtIn Reconciliationofaggregatedifferencebetweenfairvalueatinitialrecognition ind-as itialRecognitionAndAmountDeterminedUsingValuationTech 2.0 and transaction price yet to be recognised in profit or loss [Abstract] niqueYetToBeRecognisedAbstract AggregateDifferenceBetweenFairValueAtInitialRecognition Aggregatedifferencebetweenfairvalueatinitialrecognitionandtransaction ind-as AndAmountDeterminedUsingValuationTechniqueYetToBeR 1.0 price yet to be recognised in profit or loss ecognised586 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ChangesInAggregateDifferenceBetweenFairValueAtInitialRe Changesinaggregatedifferencebetweenfairvalueatinitialrecognitionand ind-as cognitionAndAmountDeterminedUsingValuationTechniqueY 2.0 transaction price yet to be recognised in profit or loss [Abstract] etToBeRecognisedAbstract IncreaseDecreaseThroughNewTransactionsAggregateDiffere Increase(decrease)throughnew transactions,aggregate differencebetween ind-as nceBetweenFairValueAtInitialRecognitionAndAmountDeter fairvalueatinitialrecognitionandtransactionpriceyettoberecognisedin1.0 minedUsingValuationTechniqueYetToBeRecognised profit or loss IncreaseDecreaseThroughAmountsRecognisedInProfitOrLos Increase(decrease)throughamountsrecognisedinprofitorloss,aggregate sAggregateDifferenceBetweenFairValueAtInitialRecognition ind-as differencebetweenfairvalueatinitialrecognitionandtransactionpriceyetto2.0 AndAmountDeterminedUsingValuationTechniqueYetToBeR be recognised in profit or loss ecognised OtherIncreasesAggregateDifferenceBetweenFairValueAtIniti Otherincreases,aggregatedifferencebetweenfairvalueatinitialrecognition ind-as alRecognitionAndAmountDeterminedUsingValuationTechniq 3.0 and transaction price yet to be recognised in profit or loss ueYetToBeRecognised OtherDecreasesAggregateDifferenceBetweenFairValueAtInit Otherdecreases,aggregatedifferencebetweenfairvalueatinitialrecognition ind-as ialRecognitionAndAmountDeterminedUsingValuationTechni 4.0 and transaction price yet to be recognised in profit or loss queYetToBeRecognised IncreaseDecreaseInAggregateDifferenceBetweenFairValueA Increase (decrease) in aggregate difference between fair value at initial ind-as tInitialRecognitionAndAmountDeterminedUsingValuationTe 5.0 recognition and transaction price yet to be recognised in profit or loss chniqueYetToBeRecognised AggregateDifferenceBetweenFairValueAtInitialRecognition Aggregatedifferencebetweenfairvalueatinitialrecognitionandtransaction ind-as AndAmountDeterminedUsingValuationTechniqueYetToBeR 3.0 price yet to be recognised in profit or loss ecognised ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments 3.0 DescriptionOfConclusionWhyTransactionPriceWasNotBestE Descriptionofconclusionwhytransactionpricewasnotbestevidenceoffair ind-as 4.0 videnceOfFairValue value ind-as MaximumExposureToCreditRisk Maximum exposure to credit risk 5.0 Descriptionofcollateralheldassecurityandothercreditenhancementsand DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnha ind-as their financial effect in respect of amount that best represents maximum6.0 ncements exposure DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnha ind-as Description of collateral held as security and other credit enhancements 7.0 ncements2014 InformationAboutCollateralHeldAsSecurityAndOtherCreditE Information about collateral held as security and other credit enhancements for ind-as 8.0 nhancementsForCreditimpairedFinancialAssetsExplanatory credit-impaired financial assets [Text Block] MaximumExposureToCreditRiskFinancialInstrumentsToWhi Maximumexposuretocreditrisk,financialinstrumentstowhichimpairment ind-as 9.0 chImpairmentRequirementsInIndAs9AreNotApplied requirements in Ind AS 9 are not applied DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnha Descriptionofcollateralheldassecurityandothercreditenhancementsand ncementsAndTheirFinancialEffectInRespectOfAmountThatB their financial effect in respect of amount that best represents maximum ind-as 10.0 estRepresentsMaximumExposureFinancialInstrumentsToWhi exposure,financialinstrumentstowhichimpairmentrequirementsinIndAS9 chImpairmentRequirementsInIndAs9AreNotApplied are not applied http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100a Definition [611100a] Notes - Financial instruments prefix name label order ind-as DisclosureOfFinancialAssetsAbstract Disclosure of financial assets [Abstract] ind-as DisclosureOfFinancialAssetsTable Disclosure of financial assets [Table] 1.0 ind-as ClassesOfFinancialAssetsAxis Classes of financial assets [Axis] 1.0 ind-as FinancialAssetsMember Financial assets, class [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 587 ind-as FinancialAssetsAtAmortisedCostMember Financial assets at amortised cost, class [Member] 1.0 ind-as MortgagesMember Mortgages [Member] 1.0 ind-as ConsumerLoansMember Consumer loans [Member] 2.0 ind-as CorporateLoansMember Corporate loans [Member] 3.0 ind-as TradeReceivablesMember Trade receivables [Member] 4.0 ind-as OtherFinancialAssetsAtAmortisedCostClassMember Other financial assets at amortised cost class [Member] 5.0 ind-as OtherFinancialAssetsAtAmortisedCostClass1Member Other financial assets at amortised cost class 1 [Member] 1.0 ind-as OtherFinancialAssetsAtAmortisedCostClass2Member Other financial assets at amortised cost class 2 [Member] 2.0 ind-as OtherFinancialAssetsAtAmortisedCostClass3Member Other financial assets at amortised cost class 3 [Member] 3.0 ind-as OtherFinancialAssetsAtAmortisedCostClass4Member Other financial assets at amortised cost class 4 [Member] 4.0 ind-as OtherFinancialAssetsAtAmortisedCostClass5Member Other financial assets at amortised cost class 5 [Member] 5.0 ind-as OtherFinancialAssetsAtAmortisedCostClass6Member Other financial assets at amortised cost class 6 [Member] 6.0 ind-as OtherFinancialAssetsAtAmortisedCostClass7Member Other financial assets at amortised cost class 7 [Member] 7.0 ind-as OtherFinancialAssetsAtAmortisedCostClass8Member Other financial assets at amortised cost class 8 [Member] 8.0 ind-as OtherFinancialAssetsAtAmortisedCostClass9Member Other financial assets at amortised cost class 9 [Member] 9.0 ind-as OtherFinancialAssetsAtAmortisedCostClass10Member Other financial assets at amortised cost class 10 [Member] 10.0 ind-as FinancialAssetsAtFairValueMember Financial assets at fair value, class [Member] 2.0 ind-as TradingSecuritiesMember Trading securities [Member] 1.0 ind-as DerivativesMember Derivatives [Member] 2.0 ind-as OptionContractMember Option contract [Member] 1.0 ind-as FuturesContractMember Futures contract [Member] 2.0 ind-as SwapContractMember Swap contract [Member] 3.0 ind-as CurrencySwapContractMember Currency swap contract [Member] 1.0 ind-as InterestRateSwapContractMember Interest rate swap contract [Member] 2.0 ind-as ForwardContractMember Forward contract [Member] 4.0 ind-as EquityInvestmentsMember Equity investments [Member] 3.0 ind-as OtherFinancialAssetsAtFairValueClassMember Other financial assets at fair value class [Member] 4.0 ind-as OtherFinancialAssetsAtFairValueClass1Member Other financial assets at fair value class 1 [Member] 1.0 ind-as OtherFinancialAssetsAtFairValueClass2Member Other financial assets at fair value class 2 [Member] 2.0 ind-as OtherFinancialAssetsAtFairValueClass3Member Other financial assets at fair value class 3 [Member] 3.0 ind-as OtherFinancialAssetsAtFairValueClass4Member Other financial assets at fair value class 4 [Member] 4.0 ind-as OtherFinancialAssetsAtFairValueClass5Member Other financial assets at fair value class 5 [Member] 5.0 ind-as OtherFinancialAssetsAtFairValueClass6Member Other financial assets at fair value class 6 [Member] 6.0 ind-as OtherFinancialAssetsAtFairValueClass7Member Other financial assets at fair value class 7 [Member] 7.0588 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherFinancialAssetsAtFairValueClass8Member Other financial assets at fair value class 8 [Member] 8.0 ind-as OtherFinancialAssetsAtFairValueClass9Member Other financial assets at fair value class 9 [Member] 9.0 ind-as OtherFinancialAssetsAtFairValueClass10Member Other financial assets at fair value class 10 [Member] 10.0 ind-as FinancialAssetsOutsideScopeOfIndAs107Member Financial assets outside scope of Ind AS 107, class [Member] 3.0 ind-as CategoriesOfFinancialAssetsAxis Categories of financial assets [Axis] 2.0 ind-as FinancialAssetsCategoryMember Financial assets, category [Member] 1.0 FinancialAssetsAtFairValueThroughProfitOrLossCategoryM ind-as Financial assets at fair value through profit or loss, category [Member] 1.0 ember FinancialAssetsAtFairValueThroughProfitOrLossDesignated Financialassets atfairvalue throughprofitorloss, designated uponinitial ind-as 1.0 UponInitialRecognitionCategoryMember recognition or subsequently, category [Member] FinancialAssetsAtFairValueThroughProfitOrLossClassifiedA Financial assets at fair value through profit or loss, classified as held for ind-as 2.0 sHeldForTradingCategoryMember trading, category [Member] FinancialAssetsAtFairValueThroughProfitOrLossMandatoril Financialassetsatfairvaluethroughprofitorloss,mandatorilymeasuredat ind-as 3.0 yMeasuredAtFairValueCategoryMember fair value, category [Member] ind-as FinancialAssetsAtAmortisedCostCategoryMember Financial assets at amortised cost, category [Member] 2.0 FinancialAssetsAtFairValueThroughOtherComprehensiveInc Financialassetsatfairvaluethroughothercomprehensiveincome,category ind-as 3.0 omeCategoryMember [Member] FinancialAssetsMeasuredAtFairValueThroughOtherCompreh Financialassetsmeasuredatfairvaluethroughothercomprehensiveincome, ind-as 1.0 ensiveIncomeCategoryMember category [Member] InvestmentsInEquityInstrumentsMeasuredAtFairValueThrou Investments in equity instruments designated at fair value through other ind-as 2.0 ghOtherComprehensiveIncomeMember comprehensive income [Member] ind-as DisclosureOfFinancialAssetsLineItems Disclosure of financial assets [Line items] 2.0 ind-as FinancialAssets Financial assets 1.0 ind-as FinancialAssetsAtFairValue Financial assets, at fair value 2.0 ind-as DescriptionOfOtherFinancialAssetsAtAmortisedCostClass Description of other financial assets at amortised cost class 3.0 ind-as DescriptionOfOtherFinancialAssetsAtFairValueClass Description of other financial assets at fair value class 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100b Definition [611100b] Notes - Financial instruments prefix name label order ind-as DisclosureOfFinancialLiabilitiesAbstract Disclosure of financial liabilities [Abstract] ind-as DisclosureOfFinancialLiabilitiesTable Disclosure of financial liabilities [Table] 1.0 ind-as ClassesOfFinancialLiabilitiesAxis Classes of financial liabilities [Axis] 1.0 ind-as FinancialLiabilitiesMember Financial liabilities, class [Member] 1.0 ind-as FinancialLiabilitiesAtAmortisedCostMember Financial liabilities at amortised cost, class [Member] 1.0 ind-as FinancialLiabilitiesAtFairValueMember Financial liabilities at fair value, class [Member] 2.0 ind-as FinancialLiabilitiesOutsideScopeOfINDAS107Member Financial liabilities outside scope of Ind AS 107, class [Member] 3.0 ind-as CategoriesOfFinancialLiabilitiesAxis Categories of financial liabilities [Axis] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 589 ind-as FinancialLiabilitiesCategoryMember Financial liabilities, category [Member] 1.0 FinancialLiabilitiesAtFairValueThroughProfitOrLossCategor ind-as Financial liabilities at fair value through profit or loss, category [Member] 1.0 yMember FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatFinancialliabilitiesatfairvaluethroughprofitorloss,designateduponinitial ind-as 1.0 edUponInitialRecognitionCategoryMember recognition or subsequently, category [Member] FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMe Financialliabilitiesatfairvaluethroughprofitorlossthatmeetdefinitionof ind-as 2.0 etDefinitionOfHeldForTradingCategoryMember held for trading, category [Member] ind-as FinancialLiabilitiesAtAmortisedCostCategoryMember Financial liabilities at amortised cost, category [Member] 2.0 ind-as DisclosureOfFinancialLiabilitiesLineItems Disclosure of financial liabilities [Line items] 2.0 ind-as FinancialLiabilities Financial liabilities 1.0 ind-as FinancialLiabilitiesAtFairValue Financial liabilities, at fair value 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100c Definition [611100c] Notes - Financial instruments prefix name label order DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDe Disclosureoffairvalueofinvestmentsinequityinstrumentsdesignatedatfair ind-as signatedAsMeasuredAtFairValueThroughOtherComprehensi value through other comprehensive income [Abstract] veIncomeAbstract DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDe Disclosureoffairvalueofinvestmentsinequityinstrumentsdesignatedatfair ind-as signatedAsMeasuredAtFairValueThroughOtherComprehensi 1.0 value through other comprehensive income [Table] veIncomeTable InvestmentsInEquityInstrumentsMeasuredAtFairValueThrou Investments in equity instruments designated at fair value through other ind-as 1.0 ghOtherComprehensiveIncomeAxis comprehensive income [Axis] DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDe Disclosureoffairvalueofinvestmentsinequityinstrumentsdesignatedatfair ind-as signatedAsMeasuredAtFairValueThroughOtherComprehensi 2.0 value through other comprehensive income [Line items] veIncomeLineItems DescriptionOfInvestmentsInEquityInstrumentsDesignatedAtFDescription of investments in equity instruments designated at fair value ind-as 1.0 airValueThroughOtherComprehensiveIncome through other comprehensive income FairValueOfInvestmentsInEquityInstrumentsDesignatedAsM Investments in equity instruments designated at fair value through other ind-as 2.0 easuredAtFairValueThroughOtherComprehensiveIncome comprehensive income http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100d Definition [611100d] Notes - Financial instruments prefix name label order ind-as DisclosureOfReclassificationOfFinancialAssetsAbstract Disclosure of reclassification of financial assets [Abstract] ind-as DisclosureOfReclassificationOfFinancialAssetsTable Disclosure of reclassification of financial assets [Table] 1.0 ind-as EventsOfReclassificationOfFinancialAssetsAxis Events of reclassification of financial assets [Axis] 1.0 ind-as DisclosureOfReclassificationOfFinancialAssetsLineItems Disclosure of reclassification of financial assets [Line items] 2.0 DateOfReclassificationOfFinancialAssetsDueToChangeInBu ind-as Date of reclassification of financial assets due to change in business model 1.0 sinessModel590 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfChangeInBusinessModelForManagingFinancia ind-as Explanation of change in business model for managing financial assets 2.0 lAssets DescriptionOfEffectOfChangingBusinessModelForManaging Descriptionofeffectofchangingbusinessmodelformanagingfinancialassets ind-as 3.0 FinancialAssetsOnFinancialStatements on financial statements ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortis Reclassification of financial assets out of measured at amortised cost into ind-as 4.0 edCostIntoMeasuredAtFairValue measured at fair value through profit or loss ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValuReclassificationoffinancialassetsoutofmeasuredatfairvaluethroughprofit ind-as 5.0 eIntoMeasuredAtAmortisedCost or loss into measured at amortised cost ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortis Reclassification of financial assets out of measured at amortised cost into ind-as edCostIntoMeasuredAtFairValueThroughOtherComprehensi 6.0 measured at fair value through other comprehensive income veIncome ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValu Reclassificationoffinancialassetsoutofmeasuredatfairvaluethroughother ind-as eThroughOtherComprehensiveIncomeIntoMeasuredAtAmort 7.0 comprehensive income into measured at amortised cost isedCost ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValu Reclassificationoffinancialassetsoutofmeasuredatfairvaluethroughother ind-as eThroughOtherComprehensiveIncomeIntoMeasuredAtFairVa 8.0 comprehensive income into measured at fair value through profit or loss lueThroughProfitOrLoss ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValu Reclassificationoffinancialassetsoutofmeasuredatfairvaluethroughprofit ind-as eThroughProfitOrLossIntoMeasuredAtFairValueThroughOth 9.0 or loss into measured at fair value through other comprehensive income erComprehensiveIncome http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100e Definition [611100e] Notes - Financial instruments prefix name label order ind-as DisclosureOfOffsettingOfFinancialAssetsAbstract Disclosure of offsetting of financial assets [Abstract] ind-as DisclosureOfOffsettingOfFinancialAssetsTable Disclosure of offsetting of financial assets [Table] 1.0 ind-as TypesOfFinancialAssetsAxis Types of financial assets [Axis] 1.0 ind-as CounterpartiesAxis Counterparties [Axis] 2.0 ind-as DisclosureOfOffsettingOfFinancialAssetsLineItems Disclosure of offsetting of financial assets [Line items] 2.0 ind-as TypeOfFinancialAssets Type of financial assets 1.0 ind-as TypeOfCounterparties Type of counterparties 2.0 NetFinancialAssetsSubjectToOffsettingEnforceableMasterNeNet financial assets subject to offsetting, enforceable master netting ind-as 3.0 ttingArrangementsOrSimilarAgreementsAbstract arrangements or similar agreements [Abstract] NetFinancialAssetsSubjectToOffsettingEnforceableMasterNe Net financial assets subject to offsetting, enforceable master netting ind-as ttingArrangementsOrSimilarAgreementsInBalanceSheetAbstr 1.0 arrangements or similar agreements in balance sheet [Abstract] act GrossFinancialAssetsSubjectToOffsettingEnforceableMaster Gross financial assets subject to offsetting, enforceable master netting ind-as 1.0 NettingArrangementsOrSimilarAgreements arrangements or similar agreements GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubje Grossfinancialliabilitiessetoffagainstfinancialassetssubjecttooffsetting, ind-as ctToOffsettingEnforceableMasterNettingArrangementsOrSim 2.0 enforceable master netting arrangements or similar agreements ilarAgreements NetFinancialAssetsSubjectToOffsettingEnforceableMasterNeNet financial assets subject to offsetting, enforceable master netting ind-as 3.0 ttingArrangementsOrSimilarAgreementsInBalanceSheet arrangements or similar agreements in balance sheet[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 591 AmountsSubjectToEnforceableMasterNettingArrangementOr Amounts subject to enforceable master netting arrangement or similar ind-as 2.0 SimilarAgreementNotSetOffAgainstFinancialAssetsAbstract agreement not set off against financial assets [Abstract] FinancialInstrumentsSubjectToEnforceableMasterNettingArr Financial instruments subject to enforceable master netting arrangement or ind-as angementOrSimilarAgreementNotSetOffAgainstFinancialAss 1.0 similar agreement not set off against financial assets ets CashCollateralReceivedSubjectToEnforceableMasterNetting Cashcollateralreceivedsubjecttoenforceablemasternettingarrangementor ind-as ArrangementOrSimilarAgreementNotSetOffAgainstFinancial 2.0 similar agreement not set off against financial assets Assets AmountsSubjectToEnforceableMasterNettingArrangementOr Amounts subject to enforceable master netting arrangement or similar ind-as 3.0 SimilarAgreementNotSetOffAgainstFinancialAssets agreement not set off against financial assets NetFinancialAssetsSubjectToOffsettingEnforceableMasterNeNet financial assets subject to offsetting, enforceable master netting ind-as 3.0 ttingArrangementsOrSimilarAgreements arrangements or similar agreements http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100f Definition [611100f] Notes - Financial instruments prefix name label order ind-as DisclosureOfOffsettingOfFinancialLiabilitiesAbstract Disclosure of offsetting of financial liabilities [Abstract] ind-as DisclosureOfOffsettingOfFinancialLiabilitiesTable Disclosure of offsetting of financial liabilities [Table] 1.0 ind-as TypesOfFinancialLiabilitiesAxis Types of financial liabilities [Axis] 1.0 ind-as CounterpartiesAxis Counterparties [Axis] 2.0 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesLineItems Disclosure of offsetting of financial liabilities [Line items] 2.0 ind-as TypeOfFinancialLiabilities Type of financial liabilities 1.0 ind-as TypeOfCounterparties Type of counterparties 2.0 NetFinancialLiabilitiesSubjectToOffsettingEnforceableMaste Net financial liabilities subject to offsetting, enforceable master netting ind-as 3.0 rNettingArrangementsOrSimilarAgreementsAbstract arrangements or similar agreements [Abstract] NetFinancialLiabilitiesSubjectToOffsettingEnforceableMaste Net financial liabilities subject to offsetting, enforceable master netting ind-as rNettingArrangementsOrSimilarAgreementsInBalanceSheetA 1.0 arrangements or similar agreements in balance sheet [Abstract] bstract GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasGross financial liabilities subject to offsetting, enforceable master netting ind-as 1.0 terNettingArrangementsOrSimilarAgreements arrangements or similar agreements GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubje Grossfinancialassetssetoffagainstfinancialliabilitiessubjecttooffsetting, ind-as ctToOffsettingEnforceableMasterNettingArrangementsOrSim 2.0 enforceable master netting arrangements or similar agreements ilarAgreements NetFinancialLiabilitiesSubjectToOffsettingEnforceableMaste Net financial liabilities subject to offsetting, enforceable master netting ind-as 3.0 rNettingArrangementsOrSimilarAgreementsInBalanceSheet arrangements or similar agreements in balance sheet AmountsSubjectToEnforceableMasterNettingArrangementOr Amounts subject to enforceable master netting arrangement or similar ind-as SimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstr 2.0 agreement not set off against financial liabilities [Abstract] act FinancialInstrumentsSubjectToEnforceableMasterNettingArr Financial instruments subject to enforceable master netting arrangement or ind-as angementOrSimilarAgreementNotSetOffAgainstFinancialLia 1.0 similar agreement not set off against financial liabilities bilities CashCollateralPledgedSubjectToEnforceableMasterNettingA Cashcollateralpledgedsubjecttoenforceablemasternettingarrangementor ind-as rrangementOrSimilarAgreementNotSetOffAgainstFinancialLi 2.0 similar agreement not set off against financial liabilities abilities592 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AmountsSubjectToEnforceableMasterNettingArrangementOr Amounts subject to enforceable master netting arrangement or similar ind-as 3.0 SimilarAgreementNotSetOffAgainstFinancialLiabilities agreement not set off against financial liabilities NetFinancialLiabilitiesSubjectToOffsettingEnforceableMaste Net financial liabilities subject to offsetting, enforceable master netting ind-as 3.0 rNettingArrangementsOrSimilarAgreements arrangements or similar agreements http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100g Definition [611100g] Notes - Financial instruments prefix name label order DisclosureOfRiskManagementStrategyRelatedToHedgeAcco ind-as Disclosure of risk management strategy related to hedge accounting [Abstract] untingAbstract DisclosureOfRiskManagementStrategyRelatedToHedgeAcco ind-as Disclosure of risk management strategy related to hedge accounting [Table] 1.0 untingTable ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 DisclosureOfRiskManagementStrategyRelatedToHedgeAcco Disclosure of risk management strategy related to hedge accounting [Line ind-as 2.0 untingLineItems items][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 593 ExplanationOfRiskManagementStrategyRelatedToHedgeAcc Explanationofriskmanagementstrategyrelatedtohedge accounting[Text ind-as 1.0 ountingExplanatory Block] DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposu Descriptionofhedginginstruments used to hedge risk exposures and how ind-as 1.0 resAndHowTheyAreUsed they are used DescriptionOfHowEntityDeterminesEconomicRelationshipB Descriptionofhowentitydetermineseconomicrelationshipbetweenhedged ind-as etweenHedgedItemAndHedgingInstrumentForPurposeOfAss 2.0 item and hedging instrument for purpose of assessing hedge effectiveness essingHedgeEffectiveness DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSo Descriptionofhowentityestablisheshedgeratioandwhatsourcesofhedge ind-as 3.0 urcesOfHedgeIneffectivenessAre ineffectiveness are InformationAboutHowEntityDeterminedRiskComponentDesi Information about how entity determined risk component designated as ind-as 2.0 gnatedAsHedgedItemExplanatory hedged item [Text Block] InformationAboutHowDesignatedRiskComponentRelatesTo Informationabouthowdesignatedriskcomponentrelatestohedgediteminits ind-as 3.0 HedgedItemInItsEntiretyExplanatory entirety [Text Block] InformationAboutUltimateRiskManagementStrategyInRelatioInformationaboutultimate riskmanagementstrategyinrelationtohedging ind-as 4.0 nToHedgingRelationshipsThatEntityFrequentlyResets relationships that entity frequently resets DescriptionOfHowEntityReflectsItsRiskManagementStrategy Descriptionofhowentityreflectsitsriskmanagementstrategybyusinghedge ind-as ByUsingHedgeAccountingAndDesignatingHedgingRelations 5.0 accounting and designating hedging relationships that it frequently resets hipsThatItFrequentlyResets IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontIndication of how frequently hedging relationships are discontinued and ind-as 6.0 inuedAndRestarted restarted DescriptionOfFactAndReasonWhyVolumeOfHedgingRelatio Descriptionoffactandreasonwhyvolumeofhedgingrelationshipstowhich ind-as nshipsToWhichExemptionInINDAS10723CAppliesIsUnrepr 7.0 exemption in Ind AS 107.23C applies is unrepresentative of normal volumes esentativeOfNormalVolumes ind-as NatureOfOtherRisk Nature of other risk 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100h Definition [611100h] Notes - Financial instruments prefix name label order DisclosureOfInformationAboutTermsAndConditionsOfHedgi Disclosureofinformationabouttermsandconditionsofhedginginstruments ind-as ngInstrumentsAndHowTheyAffectFutureCashFlowsAbstract and how they affect future cash flows [Abstract] DisclosureOfInformationAboutTermsAndConditionsOfHedgi Disclosureofinformationabouttermsandconditionsofhedginginstruments ind-as 1.0 ngInstrumentsAndHowTheyAffectFutureCashFlowsTable and how they affect future cash flows [Table] ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0594 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] 2.0 ind-as MaturityAxis Maturity [Axis] 3.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 595 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 LaterThanFifteenYearsAndNotLaterThanTwentyYearsMemb ind-as Later than fifteen years and not later than twenty years [Member] 2.0 er LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsM ind-as Later than twenty years and not later than twenty-five years [Member] 3.0 ember DisclosureOfInformationAboutTermsAndConditionsOfHedgi Disclosureofinformationabouttermsandconditionsofhedginginstruments ind-as ngInstrumentsAndHowTheyAffectFutureCashFlowsLineItem 2.0 and how they affect future cash flows [Line items] s ind-as TypeOfHedgeInstruments Type of hedge instruments 1.0 ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument 2.0 ind-as AveragePriceOfHedgingInstrument Average price of hedging instrument 3.0 ind-as AverageRateOfHedgingInstrument Average rate of hedging instrument 4.0 DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAf Descriptionofsources ofhedge ineffectiveness expected to affecthedging ind-as 5.0 fectHedgingRelationship relationship DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedI Description of sources of hedge ineffectiveness that emerged in hedging ind-as 6.0 nHedgingRelationship relationship ExplanationOfHedgeIneffectivenessResultingFromSourcesTh Explanationofhedgeineffectivenessresultingfromsourcesthatemergedin ind-as 7.0 atEmergedInHedgingRelationship hedging relationship ind-as NatureOfOtherRisk Nature of other risk 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100i Definition [611100i] Notes - Financial instruments prefix name label order DisclosureOfDetailedInformationAboutHedgingInstrumentsA ind-as Disclosure of detailed information about hedging instruments [Abstract] bstract DisclosureOfDetailedInformationAboutHedgingInstrumentsT ind-as Disclosure of detailed information about hedging instruments [Table] 1.0 able ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0596 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] 2.0 ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as FairValueHedgesMember Fair value hedges [Member] 1.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 3.0 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] 3.0 DisclosureOfDetailedInformationAboutHedgingInstrumentsL ind-as Disclosure of detailed information about hedging instruments [Line items] 2.0 ineItems ind-as TypeOfHedgeInstruments Type of hedge instruments 1.0 ind-as HedgingInstrumentAssets Hedging instrument, assets 2.0 ind-as HedgingInstrumentLiabilities Hedging instrument, liabilities 3.0 DescriptionOfLineItemInBalanceSheetThatIncludesHedgingI ind-as Description of line item in balance sheet that includes hedging instrument 4.0 nstrument GainLossOnChangeInFairValueOfHedgingInstrumentUsedA Gain(loss)onchangeinfairvalueofhedginginstrumentusedasbasisfor ind-as 5.0 sBasisForRecognisingHedgeIneffectiveness recognising hedge ineffectiveness ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument 6.0 ind-as NatureOfOtherRisk Nature of other risk 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100j Definition [611100j] Notes - Financial instruments prefix name label order ind-as DisclosureOfDetailedInformationAboutHedgedItemsAbstract Disclosure of detailed information about hedged items [Abstract] ind-as DisclosureOfDetailedInformationAboutHedgedItemsTable Disclosure of detailed information about hedged items [Table] 1.0 ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 597 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] 2.0 ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as FairValueHedgesMember Fair value hedges [Member] 1.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 3.0 ind-as HedgedItemsAxis Hedged items [Axis] 3.0 DisclosureOfDetailedInformationAboutHedgedItemsLineIte ind-as Disclosure of detailed information about hedged items [Line items] 2.0 ms ind-as TypeOfHedgedItems Type of hedged items 1.0 ind-as HedgedItemAssets Hedged item, assets 2.0 ind-as HedgedItemLiabilities Hedged item, liabilities 3.0 AccumulatedFairValueHedgeAdjustmentOnHedgedItemInclu Accumulatedfairvaluehedgeadjustmentonhedgeditemincludedincarrying ind-as 4.0 dedInCarryingAmountAssets amount, assets AccumulatedFairValueHedgeAdjustmentOnHedgedItemInclu Accumulatedfairvaluehedgeadjustmentonhedgeditemincludedincarrying ind-as 5.0 dedInCarryingAmountLiabilities amount, liabilities DescriptionOfLineItemInBalanceSheetThatIncludesHedgedIt ind-as Description of line item in balance sheet that includes hedged item 6.0 em GainLossOnChangeInFairValueOfHedgedItemUsedAsBasis Gain (loss) on change in fair value of hedged item used as basis for ind-as 7.0 ForRecognisingHedgeIneffectiveness recognising hedge ineffectiveness AccumulatedFairValueHedgeAdjustmentRemainingInBalanc Accumulated fair value hedge adjustment remaining in balance sheet for ind-as eSheetForHedgedItemThatCeasedToBeAdjustedForHedging 8.0 hedged item that ceased to be adjusted for hedging gains and losses, assets GainsAndLossesAssets598 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AccumulatedFairValueHedgeAdjustmentRemainingInBalanc Accumulated fair value hedge adjustment remaining in balance sheet for ind-as eSheetForHedgedItemThatCeasedToBeAdjustedForHedging 9.0 hedged item that ceased to be adjusted for hedging gains and losses, liabilities GainsAndLossesLiabilities ind-as ReserveOfCashFlowHedgesContinuingHedges Reserve of cash flow hedges, continuing hedges 10.0 ReserveOfExchangeDifferencesOnTranslationContinuingHed ind-as Reserve of exchange differences on translation, continuing hedges 11.0 ges ReserveOfCashFlowHedgesHedgingRelationshipsForWhich Reserve of cash flow hedges, hedging relationships for which hedge ind-as 12.0 HedgeAccountingIsNoLongerApplied accounting is no longer applied ReserveOfExchangeDifferencesOnTranslationHedgingRelati Reserve of exchange differences on translation, hedging relationships for ind-as 13.0 onshipsForWhichHedgeAccountingIsNoLongerApplied which hedge accounting is no longer applied ind-as NatureOfOtherRisk Nature of other risk 14.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100k Definition [611100k] Notes - Financial instruments prefix name label order DisclosureOfInformationAboutAmountsThatAffectedStateme Disclosure of information about amounts that affected statement of ind-as ntOfComprehensiveIncomeAsResultOfHedgeAccountingAbs comprehensive income as result of hedge accounting [Abstract] tract DisclosureOfInformationAboutAmountsThatAffectedStateme Disclosure of information about amounts that affected statement of ind-as ntOfComprehensiveIncomeAsResultOfHedgeAccountingTab 1.0 comprehensive income as result of hedge accounting [Table] le ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 599 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] 2.0 ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as FairValueHedgesMember Fair value hedges [Member] 1.0 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2.0 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 3.0 DisclosureOfInformationAboutAmountsThatAffectedStateme Disclosure of information about amounts that affected statement of ind-as ntOfComprehensiveIncomeAsResultOfHedgeAccountingLin 2.0 comprehensive income as result of hedge accounting [Line items] eItems ind-as GainLossOnHedgeIneffectivenessAbstract Gain (loss) on hedge ineffectiveness [Abstract] 1.0 ind-as GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss Gain (loss) on hedge ineffectiveness recognised in profit or loss 1.0 GainLossOnHedgeIneffectivenessRecognisedInOtherCompre Gain (loss) on hedge ineffectiveness recognised in other comprehensive ind-as 2.0 hensiveIncome income ind-as GainLossOnHedgeIneffectiveness Gain (loss) on hedge ineffectiveness 3.0 DescriptionOfLineItemInStatementOfComprehensiveIncome Descriptionoflineiteminstatementofcomprehensiveincomethatincludes ind-as 2.0 ThatIncludesRecognisedHedgeIneffectiveness recognised hedge ineffectiveness GainsLossesOnCashFlowHedgesNetOfTaxFinancialInstrume ind-as Gains (losses) on cash flow hedges, net of tax financial instruments 3.0 nts GainsLossesOnHedgesOfNetInvestmentsInForeignOperation Gains(losses)onhedgesofnetinvestmentsinforeignoperations,netoftax ind-as 4.0 sNetOfTaxFinancialInstruments financial instruments ReclassificationAdjustmentsOnCashFlowHedgesNetOfTaxFi Reclassification adjustments on cash flow hedges, net of tax financial ind-as 5.0 nancialInstruments instruments ReclassificationAdjustmentsOnCashFlowHedgesForWhichH Reclassification adjustments on cash flow hedges for which hedged future ind-as edgedFutureCashFlowsAreNoLongerExpectedToOccurNetO 1.0 cash flows are no longer expected to occur, net of tax fTax ReclassificationAdjustmentsOnCashFlowHedgesForWhichH Reclassification adjustments on cash flow hedges for which hedged item ind-as 2.0 edgedItemAffectedProfitOrLossNetOfTax affected profit or loss, net of tax ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInF Reclassification adjustments on hedges of net investments in foreign ind-as 6.0 oreignOperationsNetOfTaxFinancialInstruments operations, net of tax financial instruments DescriptionOfLineItemInStatementOfComprehensiveIncome Descriptionoflineiteminstatementofcomprehensiveincomethatincludes ind-as 7.0 ThatIncludesReclassificationAdjustments reclassification adjustments HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsetti Hedging gains (losses) for hedge of group of items with offsetting risk ind-as 8.0 ngRiskPositions positions ind-as NatureOfOtherRisk Nature of other risk 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100l Definition [611100l] Notes - Financial instruments prefix name label order600 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfInformationAboutCreditExposuresDesignatedA Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredat ind-as sMeasuredAtFairValueThroughProfitOrLossAbstract fair value through profit or loss [Abstract] DisclosureOfInformationAboutCreditExposuresDesignatedA Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredat ind-as 1.0 sMeasuredAtFairValueThroughProfitOrLossTable fair value through profit or loss [Table] FinancialInstrumentsMeasuredAtFairValueThroughProfitOrL Financialinstruments measuredatfairvalue throughprofitorlossbecause ind-as 1.0 ossBecauseCreditDerivativeIsUsedToManageCreditRiskAxiscredit derivative is used to manage credit risk [Axis] DisclosureOfInformationAboutCreditExposuresDesignatedA Disclosureofinformationaboutcreditexposuresdesignatedasmeasuredat ind-as 2.0 sMeasuredAtFairValueThroughProfitOrLossLineItems fair value through profit or loss [Line items] ind-as ReconciliationOfNominalAmountOfCreditDerivativeAbstract Reconciliation of nominal amount of credit derivative [Abstract] 1.0 ind-as CreditDerivativeNominalAmount Credit derivative, nominal amount 1.0 ind-as ChangesInNominalAmountOfCreditDerivativeAbstract Changes in nominal amount of credit derivative [Abstract] 2.0 ind-as IncreaseDecreaseInCreditDerivativeNominalAmount Increase (decrease) in credit derivative, nominal amount 1.0 ind-as CreditDerivativeNominalAmount Credit derivative, nominal amount 3.0 ind-as ReconciliationOfFairValueOfCreditDerivativeAbstract Reconciliation of fair value of credit derivative [Abstract] 2.0 ind-as CreditDerivativeFairValue Credit derivative, fair value 1.0 ind-as ChangesInFairValueOfCreditDerivativeAbstract Changes in fair value of credit derivative [Abstract] 2.0 ind-as IncreaseDecreaseInCreditDerivativeFairValue Increase (decrease) in credit derivative, fair value 1.0 ind-as CreditDerivativeFairValue Credit derivative, fair value 3.0 GainLossOnDesignationOfFinancialInstrumentAsMeasuredA Gain(loss)ondesignationoffinancialinstrumentasmeasuredatfairvalue ind-as tFairValueThroughProfitOrLossBecauseCreditDerivativeIsU 3.0 through profit or loss because credit derivative is used to manage credit risk sedToManageCreditRisk FairValueOfFinancialInstrumentOnDiscontinuationOfMeasur Fairvalueoffinancialinstrumentondiscontinuationofmeasurementatfair ind-as ementAtFairValueThroughProfitOrLossBecauseCreditDeriva valuethroughprofitorlossbecausecreditderivativeisusedtomanagecredit4.0 tiveIsUsedToManageCreditRiskAssets risk, assets FairValueOfFinancialInstrumentOnDiscontinuationOfMeasur Fairvalueoffinancialinstrumentondiscontinuationofmeasurementatfair ind-as ementAtFairValueThroughProfitOrLossBecauseCreditDeriva valuethroughprofitorlossbecausecreditderivativeisusedtomanagecredit5.0 tiveIsUsedToManageCreditRiskLiabilities risk, liabilities NominalOrPrincipalAmountOfFinancialInstrumentOnDiscont Nominal or principal amount of financial instrument on discontinuation of ind-as inuationOfMeasurementAtFairValueThroughProfitOrLossBe measurementatfairvaluethroughprofitorlossbecausecreditderivativeis6.0 causeCreditDerivativeIsUsedToManageCreditRisk used to manage credit risk http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100m Definition [611100m] Notes - Financial instruments prefix name label order DisclosureOfNatureAndExtentOfRisksArisingFromFinancialIDisclosure of nature and extent of risks arising from financial instruments ind-as nstrumentsAbstract [Abstract] DisclosureOfNatureAndExtentOfRisksArisingFromFinancialIDisclosure of nature and extent of risks arising from financial instruments ind-as 1.0 nstrumentsTable [Table] ind-as TypesOfRisksAxis Types of risks [Axis] 1.0 ind-as TypesOfRisksMember Risks [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 601 ind-as CreditRiskMember Credit risk [Member] 1.0 ind-as LiquidityRiskMember Liquidity risk [Member] 2.0 ind-as MarketRiskMember Market risk [Member] 3.0 ind-as CurrencyRiskMember Currency risk [Member] 1.0 ind-as InterestRateRiskMember Interest rate risk [Member] 2.0 ind-as OtherPriceRiskMember Other price risk [Member] 3.0 ind-as EquityPriceRiskMember Equity price risk [Member] 1.0 ind-as CommodityPriceRiskMember Commodity price risk [Member] 2.0 ind-as PrepaymentRiskMember Prepayment risk [Member] 3.0 ind-as ResidualValueRiskMember Residual value risk [Member] 4.0 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] 4.0 ind-as OtherRiskMember Other risk [Member] 5.0 ind-as OtherRisk1Member Other risk 1 [Member] 1.0 ind-as OtherRisk2Member Other risk 2 [Member] 2.0 ind-as OtherRisk3Member Other risk 3 [Member] 3.0 ind-as OtherRisk4Member Other risk 4 [Member] 4.0 ind-as OtherRisk5Member Other risk 5 [Member] 5.0 ind-as OtherRisk6Member Other risk 6 [Member] 6.0 ind-as OtherRisk7Member Other risk 7 [Member] 7.0 ind-as OtherRisk8Member Other risk 8 [Member] 8.0 ind-as OtherRisk9Member Other risk 9 [Member] 9.0 ind-as OtherRisk10Member Other risk 10 [Member] 10.0 DisclosureOfNatureAndExtentOfRisksArisingFromFinancialIDisclosure of nature and extent of risks arising from financial instruments ind-as 2.0 nstrumentsLineItems [Line items] ind-as NatureOfOtherRisk Nature of other risk 1.0 ind-as DescriptionOfExposureToRisk Description of exposure to risk 2.0 DescriptionOfObjectivesPoliciesAndProcessesForManaging ind-as Description of objectives, policies and processes for managing risk 3.0 Risk ind-as MethodsUsedToMeasureRisk Methods used to measure risk 4.0 ind-as ChangesInExposureToRisk Description of changes in exposure to risk 5.0 ind-as ChangesInObjectivesPoliciesAndProcessesForManagingRisk Description of changes in objectives, policies and processes for managing risk 6.0 ind-as ChangesInMethodsUsedToMeasureRisk Description of changes in methods used to measure risk 7.0 SummaryQuantitativeDataAboutEntitysExposureToRiskExpl ind-as Summary quantitative data about entity's exposure to risk [Text Block] 8.0 anatory ind-as ConcentrationsOfRisk Description of concentrations of risk 9.0 ind-as DescriptionOfHowManagementDeterminesConcentrations Description of how management determines concentrations 1.0 ind-as DescriptionOfSharedCharacteristicForConcentration Description of shared characteristic for concentration 2.0 RiskExposureAssociatedWithInstrumentsSharingCharacterist ind-as Risk exposure associated with instruments sharing characteristic 3.0 ic602 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AdditionalInformationAboutEntityExposureToRisk Additional information about entity exposure to risk 10.0 ind-as SensitivityAnalysisForEachTypeOfMarketRiskExplanatory Sensitivity analysis for types of market risk [Text Block] 11.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100n Definition [611100n] Notes - Financial instruments prefix name label order DisclosureOfReconciliationOfChangesInLossAllowanceAnd Disclosureofreconciliationofchangesinlossallowanceandexplanationof ind-as ExplanationOfChangesInGrossCarryingAmountForFinancialI changes in gross carrying amount for financial instruments [Abstract] nstrumentsAbstract DisclosureOfReconciliationOfChangesInLossAllowanceAnd Disclosureofreconciliationofchangesinlossallowanceandexplanationof ind-as ExplanationOfChangesInGrossCarryingAmountForFinancialI 1.0 changes in gross carrying amount for financial instruments [Table] nstrumentsTable ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 1.0 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0 ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] 2.0 ind-as TypeOfMeasurementOfExpectedCreditLossesMember Type of measurement of expected credit losses [Member] 1.0 ind-as TwelvemonthExpectedCreditLossesMember 12-month expected credit losses [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 603 ind-as LifetimeExpectedCreditLossesMember Lifetime expected credit losses [Member] 2.0 ind-as MethodOfAssessmentOfExpectedCreditLossesAxis Method of assessment of expected credit losses [Axis] 3.0 ind-as MethodOfAssessmentOfExpectedCreditLossesMember Method of assessment of expected credit losses [Member] 1.0 ind-as ExpectedCreditLossesIndividuallyAssessedMember Expected credit losses individually assessed [Member] 1.0 ind-as ExpectedCreditLossesCollectivelyAssessedMember Expected credit losses collectively assessed [Member] 2.0 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] 4.0 ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member] 1.0 ind-as FinancialInstrumentsNotCreditimpairedMember Financial instruments not credit-impaired [Member] 1.0 ind-as FinancialInstrumentsCreditimpairedMember Financial instruments credit-impaired [Member] 2.0 FinancialInstrumentsPurchasedOrOriginatedCreditimpairedM ind-as Financial instruments purchased or originated credit-impaired [Member] 1.0 ember FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginati ind-as Financial instruments credit-impaired after purchase or origination [Member] 2.0 onMember CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 5.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] 2.0 DisclosureOfReconciliationOfChangesInLossAllowanceAnd Disclosureofreconciliationofchangesinlossallowanceandexplanationof ind-as ExplanationOfChangesInGrossCarryingAmountForFinancialI 2.0 changes in gross carrying amount for financial instruments [Line items] nstrumentsLineItems ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments 1.0 ind-as FinancialAssets Financial assets 2.0 ind-as IncreaseDecreaseInFinancialAssetsAbstract Increase (decrease) in financial assets [Abstract] 3.0 ind-as IncreaseDecreaseThroughTransfersFinancialAssets Increase (decrease) through transfers, financial assets 1.0 ind-as DecreaseThroughDerecognitionFinancialAssets Decrease through derecognition, financial assets 2.0 ind-as IncreaseThroughOriginationOrPurchaseFinancialAssets Increase through origination or purchase, financial assets 3.0 ind-as DecreaseThroughWriteoffFinancialAssets Decrease through write-off, financial assets 4.0 IncreaseDecreaseThroughChangesInModelsOrRiskParameterIncrease(decrease)throughchangesinmodelsorriskparameters,financial ind-as 5.0 sFinancialAssets assets IncreaseDecreaseThroughModificationOfContractualCashFloIncrease(decrease)throughmodificationofcontractualcashflows,financial ind-as 6.0 wsFinancialAssets assets IncreaseDecreaseThroughForeignExchangeAndOtherMovem Increase(decrease)throughforeignexchangeandothermovements,financial ind-as 7.0 entsFinancialAssetsAbstract assets [Abstract] ind-as IncreaseDecreaseThroughForeignExchangeFinancialAssets Increase (decrease) through foreign exchange, financial assets 1.0 ind-as IncreaseDecreaseThroughOtherMovementsFinancialAssets Increase (decrease) through other movements, financial assets 2.0 IncreaseDecreaseThroughForeignExchangeAndOtherMovem Increase(decrease)throughforeignexchangeandothermovements,financial ind-as 3.0 entsFinancialAssets assets ind-as IncreaseDecreaseInFinancialAssets Increase (decrease) in financial assets 8.0 ind-as FinancialAssets Financial assets 4.0 ExposureToCreditRiskOnLoanCommitmentsAndFinancialGu ind-as Exposure to credit risk on loan commitments and financial guarantee contracts 5.0 aranteeContracts604 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseInExposureToCreditRiskOnLoanCommitm Increase (decrease) in exposure to credit risk on loan commitments and ind-as 6.0 entsAndFinancialGuaranteeContractsAbstract financial guarantee contracts [Abstract] IncreaseDecreaseThroughTransfersExposureToCreditRiskOnIncrease (decrease) through transfers, exposure to credit risk on loan ind-as 1.0 LoanCommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts DecreaseThroughDerecognitionExposureToCreditRiskOnLo Decreasethroughderecognition,exposuretocreditriskonloancommitments ind-as 2.0 anCommitmentsAndFinancialGuaranteeContracts and financial guarantee contracts IncreaseThroughOriginationOrPurchaseExposureToCreditRisIncrease through origination or purchase, exposure to credit risk on loan ind-as 3.0 kOnLoanCommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseThroughChangesInModelsOrRiskParameter Increase(decrease)throughchangesinmodelsorriskparameters,exposureto ind-as sExposureToCreditRiskOnLoanCommitmentsAndFinancialG 4.0 credit risk on loan commitments and financial guarantee contracts uaranteeContracts IncreaseDecreaseThroughModificationOfContractualCashFlo Increase(decrease)throughmodificationofcontractualcashflows,exposure ind-as wsExposureToCreditRiskOnLoanCommitmentsAndFinancial 5.0 to credit risk on loan commitments and financial guarantee contracts GuaranteeContracts IncreaseDecreaseThroughForeignExchangeAndOtherMovem Increase(decrease)throughforeignexchangeandothermovements,exposure ind-as entsExposureToCreditRiskOnLoanCommitmentsAndFinanci to credit risk on loan commitments and financial guarantee contracts6.0 alGuaranteeContractsAbstract [Abstract] IncreaseDecreaseThroughForeignExchangeExposureToCredi Increase(decrease)throughforeignexchange,exposuretocreditriskonloan ind-as 1.0 tRiskOnLoanCommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseThroughOtherMovementsExposureToCredi Increase(decrease)throughothermovements,exposuretocreditriskonloan ind-as 2.0 tRiskOnLoanCommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseThroughForeignExchangeAndOtherMovem Increase(decrease)throughforeignexchangeandothermovements,exposure ind-as entsExposureToCreditRiskOnLoanCommitmentsAndFinanci 3.0 to credit risk on loan commitments and financial guarantee contracts alGuaranteeContracts IncreaseDecreaseInExposureToCreditRiskOnLoanCommitm Increase (decrease) in exposure to credit risk on loan commitments and ind-as 7.0 entsAndFinancialGuaranteeContracts financial guarantee contracts ExposureToCreditRiskOnLoanCommitmentsAndFinancialGu ind-as Exposure to credit risk on loan commitments and financial guarantee contracts 7.0 aranteeContracts UndiscountedExpectedCreditLossesAtInitialRecognitionOnP Undiscounted expected credit losses at initial recognition on purchased or ind-as urchasedOrOriginatedCreditimpairedFinancialAssetsInitially 8.0 originated credit-impaired financial assets initially recognised Recognised ExplanationOfReasonsForChangesInLossAllowanceForFinan ind-as Explanation of reasons for changes in loss allowance for financial instruments 9.0 cialInstruments ExplanationOfHowSignificantChangesInGrossCarryingAmou Explanationofhowsignificantchangesingrosscarryingamountoffinancial ind-as ntOfFinancialInstrumentsContributedToChangesInLossAllow 10.0 instruments contributed to changes in loss allowance ance http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100o Definition [611100o] Notes - Financial instruments prefix name label order ind-as DisclosureOfCreditRiskExposureAbstract Disclosure of credit risk exposure [Abstract] ind-as DisclosureOfCreditRiskExposureTable Disclosure of credit risk exposure [Table] 1.0 ind-as CreditGradesAxis Credit grades [Axis] 1.0 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 2.0 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 605 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0 ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] 3.0 ind-as TypeOfMeasurementOfExpectedCreditLossesMember Type of measurement of expected credit losses [Member] 1.0 ind-as TwelvemonthExpectedCreditLossesMember 12-month expected credit losses [Member] 1.0 ind-as LifetimeExpectedCreditLossesMember Lifetime expected credit losses [Member] 2.0 ind-as MethodOfAssessmentOfExpectedCreditLossesAxis Method of assessment of expected credit losses [Axis] 4.0 ind-as MethodOfAssessmentOfExpectedCreditLossesMember Method of assessment of expected credit losses [Member] 1.0 ind-as ExpectedCreditLossesIndividuallyAssessedMember Expected credit losses individually assessed [Member] 1.0 ind-as ExpectedCreditLossesCollectivelyAssessedMember Expected credit losses collectively assessed [Member] 2.0 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] 5.0 ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member] 1.0 ind-as FinancialInstrumentsNotCreditimpairedMember Financial instruments not credit-impaired [Member] 1.0 ind-as FinancialInstrumentsCreditimpairedMember Financial instruments credit-impaired [Member] 2.0 FinancialInstrumentsPurchasedOrOriginatedCreditimpairedM ind-as Financial instruments purchased or originated credit-impaired [Member] 1.0 ember FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginati ind-as Financial instruments credit-impaired after purchase or origination [Member] 2.0 onMember606 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 6.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] 2.0 ind-as DisclosureOfCreditRiskExposureLineItems Disclosure of credit risk exposure [Line items] 2.0 ind-as NatureOfCreditRiskRatingGrades Nature of credit risk rating grades 1.0 ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments 2.0 ind-as FinancialAssets Financial assets 3.0 ExposureToCreditRiskOnLoanCommitmentsAndFinancialGu ind-as Exposure to credit risk on loan commitments and financial guarantee contracts 4.0 aranteeContracts http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100p Definition [611100p] Notes - Financial instruments prefix name label order ind-as DisclosureOfProvisionMatrixAbstract Disclosure of provision matrix [Abstract] ind-as DisclosureOfProvisionMatrixTable Disclosure of provision matrix [Table] 1.0 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] 1.0 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as LoanCommitmentsMember Loan commitments [Member] 1.0 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 2.0 ind-as TradeReceivablesMember Trade receivables [Member] 3.0 ind-as ContractAssetsMember Contract assets [Member] 4.0 ind-as LeaseReceivablesMember Lease receivables [Member] 5.0 ind-as MortgagesMember Mortgages [Member] 6.0 ind-as ConsumerLoansMember Consumer loans [Member] 7.0 ind-as CorporateLoansMember Corporate loans [Member] 8.0 ind-as TradePayablesMember Trade payables [Member] 9.0 ind-as OtherPayablesMember Other payables [Member] 10.0 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 11.0 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 1.0 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 2.0 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 3.0 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 4.0 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5.0 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 607 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 7.0 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 8.0 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 9.0 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] 10.0 ind-as PastDueStatusAxis Past due status [Axis] 2.0 ind-as PastDueStatusMember Past due status [Member] 1.0 ind-as CurrentMember Current [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanTwoMonthsMember Later than one month and not later than two months [Member] 2.0 LaterThanTwoMonthsAndNotLaterThanThreeMonthsMemb ind-as Later than two months and not later than three months [Member] 3.0 er CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 3.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] 2.0 ind-as DisclosureOfProvisionMatrixLineItems Disclosure of provision matrix [Line items] 2.0 ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments 1.0 ind-as FinancialAssets Financial assets 2.0 ind-as NatureOfFinancialAssets Nature of financial assets 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100q Definition [611100q] Notes - Financial instruments prefix name label order DisclosureOfMaturityAnalysisForNonderivativeFinancialLia Disclosure of maturity analysis for non-derivative financial liabilities ind-as bilitiesAbstract [Abstract] DisclosureOfMaturityAnalysisForNonderivativeFinancialLia ind-as Disclosure of maturity analysis for non-derivative financial liabilities [Table] 1.0 bilitiesTable ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0608 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 LaterThanFifteenYearsAndNotLaterThanTwentyYearsMemb ind-as Later than fifteen years and not later than twenty years [Member] 2.0 er LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsM ind-as Later than twenty years and not later than twenty-five years [Member] 3.0 ember DisclosureOfMaturityAnalysisForNonderivativeFinancialLia Disclosure of maturity analysis for non-derivative financial liabilities [Line ind-as 2.0 bilitiesLineItems items] ind-as NonderivativeFinancialLiabilitiesUndiscountedCashFlows Non-derivative financial liabilities, undiscounted cash flows 1.0 ind-as GrossFinanceLeaseObligations Gross finance lease obligations 1.0 ind-as GrossLeaseLiabilities Gross lease liabilities 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100r Definition [611100r] Notes - Financial instruments prefix name label order DisclosureOfMaturityAnalysisForDerivativeFinancialLiabiliti ind-as Disclosure of maturity analysis for derivative financial liabilities [Abstract] esAbstract DisclosureOfMaturityAnalysisForDerivativeFinancialLiabiliti ind-as Disclosure of maturity analysis for derivative financial liabilities [Table] 1.0 esTable ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 609 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 LaterThanFifteenYearsAndNotLaterThanTwentyYearsMemb ind-as Later than fifteen years and not later than twenty years [Member] 2.0 er LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsM ind-as Later than twenty years and not later than twenty-five years [Member] 3.0 ember DisclosureOfMaturityAnalysisForDerivativeFinancialLiabiliti ind-as Disclosure of maturity analysis for derivative financial liabilities [Line items] 2.0 esLineItems ind-as DerivativeFinancialLiabilitiesUndiscountedCashFlows Derivative financial liabilities, undiscounted cash flows 1.0 PricesSpecifiedInForwardAgreementsToPurchaseFinancialAs ind-as Prices specified in forward agreements to purchase financial assets for cash 1.0 setsForCash NetAmountsForPayfloatingReceivefixedInterestRateSwapsF Netamountsforpay-floating(receive-fixed)interestrateswapsforwhichnet ind-as 2.0 orWhichNetCashFlowsAreExchanged cash flows are exchanged ContractualAmountsToBeExchangedInDerivativeFinancialIn Contractualamounts tobe exchangedinderivative financialinstrumentfor ind-as 3.0 strumentForWhichGrossCashFlowsAreExchanged which gross cash flows are exchanged ind-as GrossLoanCommitments Gross loan commitments 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100s Definition [611100s] Notes - Financial instruments prefix name label order DisclosureOfMaturityAnalysisForFinancialAssetsHeldForMa Disclosureofmaturityanalysisforfinancialassetsheldformanagingliquidity ind-as nagingLiquidityRiskAbstract risk [Abstract] DisclosureOfMaturityAnalysisForFinancialAssetsHeldForMa Disclosureofmaturityanalysisforfinancialassetsheldformanagingliquidity ind-as 1.0 nagingLiquidityRiskTable risk [Table] ind-as MaturityAxis Maturity [Axis] 1.0610 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 LaterThanFifteenYearsAndNotLaterThanTwentyYearsMemb ind-as Later than fifteen years and not later than twenty years [Member] 2.0 er LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsM ind-as Later than twenty years and not later than twenty-five years [Member] 3.0 ember DisclosureOfMaturityAnalysisForFinancialAssetsHeldForMa Disclosureofmaturityanalysisforfinancialassetsheldformanagingliquidity ind-as 2.0 nagingLiquidityRiskLineItems risk [Line items] ind-as FinancialAssetsHeldForManagingLiquidityRisk Financial assets held for managing liquidity risk 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100t Definition [611100t] Notes - Financial instruments prefix name label order DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbst ind-as Disclosure of financial instruments by type of interest rate [Abstract] ract DisclosureOfFinancialInstrumentsByTypeOfInterestRateTabl ind-as Disclosure of financial instruments by type of interest rate [Table] 1.0 e[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 611 ind-as TypesOfInterestRatesAxis Types of interest rates [Axis] 1.0 ind-as InterestRateTypesMember Interest rate types [Member] 1.0 ind-as FloatingInterestRateMember Floating interest rate [Member] 1.0 ind-as FixedInterestRateMember Fixed interest rate [Member] 2.0 DisclosureOfFinancialInstrumentsByTypeOfInterestRateLine ind-as Disclosure of financial instruments by type of interest rate [Line items] 2.0 Items ind-as FinancialAssets Financial assets 1.0 ind-as FinancialLiabilities Financial liabilities 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100u Definition [611100u] Notes - Financial instruments prefix name label order ind-as DisclosureOfDetailedInformationAboutBorrowingsAbstract Disclosure of detailed information about borrowings [Abstract] ind-as DisclosureOfDetailedInformationAboutBorrowingsTable Disclosure of detailed information about borrowings [Table] 1.0 ind-as BorrowingsByNameAxis Borrowings by name [Axis] 1.0 ind-as TypesOfInterestRatesAxis Types of interest rates [Axis] 2.0 ind-as InterestRateTypesMember Interest rate types [Member] 1.0 ind-as FloatingInterestRateMember Floating interest rate [Member] 1.0 ind-as FixedInterestRateMember Fixed interest rate [Member] 2.0 ind-as RangeAxis Range [Axis] 3.0 ind-as RangesMember Ranges [Member] 1.0 ind-as BottomOfRangeMember Bottom of range [Member] 1.0 ind-as WeightedAverageMember Weighted average [Member] 2.0 ind-as TopOfRangeMember Top of range [Member] 3.0 ind-as DisclosureOfDetailedInformationAboutBorrowingsLineItems Disclosure of detailed information about borrowings [Line items] 2.0 ind-as NatureOfBorrowings Nature of borrowings 1.0 ind-as Borrowing Borrowing 2.0 ind-as NotionalAmount Notional amount 3.0 ind-as BorrowingsInterestRate Borrowings, interest rate 4.0 ind-as BorrowingsInterestRateBasis Borrowings, interest rate basis 5.0 ind-as BorrowingsAdjustmentToInterestRateBasis Borrowings, adjustment to interest rate basis 6.0 ind-as BorrowingsMaturity Borrowings, maturity 7.0 ind-as BorrowingsOriginalCurrency Borrowings, original currency 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100v612 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Definition [611100v] Notes - Financial instruments prefix name label order DisclosureOfFinancialAssetsTransferredDuringPeriodWhich Disclosure oftransferred financialassets thatare notderecognised intheir ind-as DoNotQualifyForDerecognitionAbstract entirety [Abstract] DisclosureOfFinancialAssetsTransferredDuringPeriodWhich Disclosure oftransferred financialassets thatare notderecognised intheir ind-as 1.0 DoNotQualifyForDerecognitionTable entirety [Table] ind-as FinancialAssetsWhichDoNotQualifyForDerecognitionAxis Transferred financial assets that are not derecognised in their entirety [Axis] 1.0 DisclosureOfFinancialAssetsTransferredDuringPeriodWhich Disclosure oftransferred financialassets thatare notderecognised intheir ind-as 2.0 DoNotQualifyForDerecognitionLineItems entirety [Line items] NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNDescriptionofnatureoftransferredfinancialassetsthatarenotderecognised ind-as 1.0 otQualifyForDerecognition in their entirety NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemDescriptionofnature ofrisks andrewards ofownershiptowhichentityis ind-as 2.0 ainsExposed exposed DescriptionOfNatureOfRelationshipBetweenTransferredFina Descriptionofnatureofrelationshipbetweentransferredfinancialassetsthat ind-as ncialAssetsThatAreNotDerecognisedInTheirEntiretyAndAss 3.0 are not derecognised in their entirety and associated liabilities ociatedLiabilities FairValueOfTransferredFinancialAssetsAssociatedFinancialL Fairvalueoftransferredfinancialassets(associatedfinancialliabilities)that ind-as 4.0 iabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract are not derecognised in their entirety [Abstract] FairValueOfTransferredFinancialAssetsThatAreNotDerecognFair value oftransferred financialassets that are not derecognised intheir ind-as 1.0 isedInTheirEntirety entirety ind-as FairValueOfAssociatedFinancialLiabilities Fair value of associated financial liabilities 2.0 FairValueOfTransferredFinancialAssetsAssociatedFinancialL Fairvalueoftransferredfinancialassets(associatedfinancialliabilities)that ind-as 3.0 iabilitiesThatAreNotDerecognisedInTheirEntirety are not derecognised in their entirety ind-as AssetsThatEntityContinuesToRecognise Assets that entity continues to recognise 5.0 ind-as AssociatedLiabilitiesThatEntityContinuesToRecognise Associated liabilities that entity continues to recognise 6.0 ind-as OriginalAssetsBeforeTransfer Original assets before transfer 7.0 AssetsThatEntityContinuesToRecogniseToExtentOfContinui ind-as Assets that entity continues to recognise to extent of continuing involvement 8.0 ngInvolvement AssociatedLiabilitiesThatEntityContinuesToRecogniseToExt Associatedliabilitiesthatentitycontinuestorecognisetoextentofcontinuing ind-as 9.0 entOfContinuingInvolvement involvement http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100w Definition [611100w] Notes - Financial instruments prefix name label order DisclosureOfContinuingInvolvementInDerecognisedFinancialDisclosure of continuing involvement in derecognised financial assets ind-as AssetsAbstract [Abstract] DisclosureOfContinuingInvolvementInDerecognisedFinancial ind-as Disclosure of continuing involvement in derecognised financial assets [Table] 1.0 AssetsTable ContinuingInvolvementInDerecognisedFinancialAssetsByTy Continuinginvolvementinderecognisedfinancialassetsbytypeofinstrument ind-as 1.0 peOfInstrumentAxis [Axis] ind-as TypesOfInstrumentMember Types of instrument [Member] 1.0 ind-as WrittenPutOptionsMember Written put options [Member] 1.0 ind-as PurchasedCallOptionsMember Purchased call options [Member] 2.0 ind-as GuaranteesMember Guarantees [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 613 ContinuingInvolvementInDerecognisedFinancialAssetsByTy Continuinginvolvementinderecognisedfinancialassetsbytypeoftransfer ind-as 2.0 peOfTransferAxis [Axis] ind-as TypesOfTransferMember Types of transfer [Member] 1.0 ind-as SecuritiesLendingMember Securities lending [Member] 1.0 ind-as FactoringOfReceivablesMember Factoring of receivables [Member] 2.0 ind-as SecuritisationsMember Securitisations [Member] 3.0 DisclosureOfContinuingInvolvementInDerecognisedFinancialDisclosureofcontinuinginvolvementinderecognisedfinancialassets[Line ind-as 2.0 AssetsLineItems items] RecognisedAssetsRepresentingContinuingInvolvementInDer Recognised assets representing continuing involvement in derecognised ind-as 1.0 ecognisedFinancialAssets financial assets RecognisedLiabilitiesRepresentingContinuingInvolvementIn Recognised liabilities representing continuing involvement in derecognised ind-as 2.0 DerecognisedFinancialAssets financial assets LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingCo Description of line items of recognised assets and liabilities representing ind-as 3.0 ntinuingInvolvementInDerecognisedFinancialAssets continuing involvement in derecognised financial assets FairValueOfAssetsRepresentingContinuingInvolvementInDer Fair value of assets representing continuing involvement in derecognised ind-as 4.0 ecognisedFinancialAssets financial assets FairValueOfLiabilitiesRepresentingContinuingInvolvementIn Fairvalueofliabilitiesrepresentingcontinuinginvolvementinderecognised ind-as 5.0 DerecognisedFinancialAssets financial assets ind-as MaximumExposureToLossFromContinuingInvolvement Maximum exposure to loss from continuing involvement 6.0 InformationAboutHowMaximumExposureToLossIsDetermin Information about how maximum exposure to loss from continuing ind-as 7.0 ed involvement is determined UndiscountedCashOutflowRequiredToRepurchaseDerecogni Undiscounted cash outflow required to repurchase derecognised financial ind-as 8.0 sedFinancialAssets assets ind-as AmountsPayableToTransfereeInRespectOfTransferredAssets Other amounts payable to transferee in respect of transferred assets 9.0 QualitativeInformationAboutContinuingInvolvementInDerecoQualitative information about continuing involvement in derecognised ind-as 10.0 gnisedFinancialAssets financial assets ind-as GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer Gain (loss) of derecognised financial assets at date of transfer 11.0 IncomeFromContinuingInvolvementInDerecognisedFinancial ind-as Income from continuing involvement in derecognised financial assets 12.0 Assets IncomeFromContinuingInvolvementInDerecognisedFinancial Income from continuing involvement in derecognised financial assets ind-as 13.0 AssetsCumulativelyRecognised cumulatively recognised ExpenseFromContinuingInvolvementInDerecognisedFinancia ind-as Expense from continuing involvement in derecognised financial assets 14.0 lAssets ExpenseFromContinuingInvolvementInDerecognisedFinancia Expense from continuing involvement in derecognised financial assets ind-as 15.0 lAssetsCumulativelyRecognised cumulatively recognised ind-as ExplanationWhenGreatestTransferActivityTookPlace Explanation when greatest transfer activity took place 16.0 GainLossOfDerecognisedFinancialAssetsRepresentingGreate Gain(loss)fromtransferactivityduringperiodrepresentinggreatesttransfer ind-as 17.0 stTransferActivity activity Proceeds fromtransfer activity during period representing greatest transfer ind-as ProceedsFromTransferActivity 18.0 activity http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100x Definition [611100x] Notes - Financial instruments prefix name label order DisclosureOfMaturityAnalysisOfUndiscountedCashOutflows Disclosureofmaturityanalysisofundiscountedcashoutflowstorepurchase ind-as ToRepurchaseDerecognisedFinancialAssetsOrAmountsPaya derecognisedfinancialassetsoramountspayabletotransfereeinrespectof bleToTransfereeInRespectOfTransferredAssetsAbstract transferred assets [Abstract]614 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfMaturityAnalysisOfUndiscountedCashOutflows Disclosureofmaturityanalysisofundiscountedcashoutflowstorepurchase ind-as ToRepurchaseDerecognisedFinancialAssetsOrAmountsPaya derecognisedfinancialassetsoramountspayabletotransfereeinrespectof1.0 bleToTransfereeInRespectOfTransferredAssetsTable transferred assets [Table] ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 1.0 ind-as NotLaterThanOneMonthMember Not later than one month [Member] 1.0 ind-as LaterThanOneMonthAndNotLaterThanThreeMonthsMember Later than one month and not later than three months [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember Later than three months and not later than one year [Member] 2.0 ind-as LaterThanThreeMonthsAndNotLaterThanSixMonthsMember Later than three months and not later than six months [Member] 1.0 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 2.0 ind-as LaterThanOneYearMember Later than one year [Member] 2.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] 1.0 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember Later than two years and not later than three years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember Later than three years and not later than five years [Member] 2.0 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember Later than three years and not later than four years [Member] 1.0 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 2.0 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] 1.0 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember Later than five years and not later than seven years [Member] 1.0 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember Later than seven years and not later than ten years [Member] 2.0 ind-as LaterThanTenYearsMember Later than ten years [Member] 2.0 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember Later than ten years and not later than fifteen years [Member] 1.0 LaterThanFifteenYearsAndNotLaterThanTwentyYearsMemb ind-as Later than fifteen years and not later than twenty years [Member] 2.0 er LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsM ind-as Later than twenty years and not later than twenty-five years [Member] 3.0 ember ContinuingInvolvementInDerecognisedFinancialAssetsByTy Continuinginvolvementinderecognisedfinancialassetsbytypeofinstrument ind-as 2.0 peOfInstrumentAxis [Axis] ind-as TypesOfInstrumentMember Types of instrument [Member] 1.0 ind-as WrittenPutOptionsMember Written put options [Member] 1.0 ind-as PurchasedCallOptionsMember Purchased call options [Member] 2.0 ind-as GuaranteesMember Guarantees [Member] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 615 ContinuingInvolvementInDerecognisedFinancialAssetsByTy Continuinginvolvementinderecognisedfinancialassetsbytypeoftransfer ind-as 3.0 peOfTransferAxis [Axis] ind-as TypesOfTransferMember Types of transfer [Member] 1.0 ind-as SecuritiesLendingMember Securities lending [Member] 1.0 ind-as FactoringOfReceivablesMember Factoring of receivables [Member] 2.0 ind-as SecuritisationsMember Securitisations [Member] 3.0 DisclosureOfMaturityAnalysisOfUndiscountedCashOutflows Disclosureofmaturityanalysisofundiscountedcashoutflowstorepurchase ind-as ToRepurchaseDerecognisedFinancialAssetsOrAmountsPaya derecognisedfinancialassetsoramountspayabletotransfereeinrespectof2.0 bleToTransfereeInRespectOfTransferredAssetsLineItems transferred assets [Line items] UndiscountedCashOutflowRequiredToRepurchaseDerecogni Undiscounted cash outflow required to repurchase derecognised financial ind-as 1.0 sedFinancialAssets assets ind-as AmountsPayableToTransfereeInRespectOfTransferredAssets Other amounts payable to transferee in respect of transferred assets 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200 Definition [611200] Notes - Fair value measurement prefix name label order ind-as DisclosureOfFairValueMeasurementOfAssetsAbstract Disclosure of fair value measurement of assets [Abstract] ind-as DisclosureOfFairValueMeasurementOfAssetsTable Disclosure of fair value measurement of assets [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 NotMeasuredAtFairValueInBalanceSheetButForWhichFairV Not measured at fair value in balance sheet but for which fair value is ind-as 2.0 alueIsDisclosedMember disclosed [Member] ind-as ClassesOfAssetsAxis Classes of assets [Axis] 2.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as TradingEquitySecuritiesMember Trading equity securities [Member] 1.0 ind-as OtherEquitySecuritiesMember Other equity securities [Member] 2.0 ind-as DebtSecuritiesMember Debt securities [Member] 3.0 ind-as HedgeFundInvestmentsMember Hedge fund investments [Member] 4.0 ind-as DerivativesMember Derivatives [Member] 5.0 ind-as InvestmentPropertyMember Investment property [Member] 6.0 ind-as NoncurrentAssetsHeldForSaleMember Non-current assets held for sale [Member] 7.0 ind-as OtherAssetsMember Other assets [Member] 8.0 ind-as OtherAssets1Member Other assets 1 [Member] 1.0 ind-as OtherAssets2Member Other assets 2 [Member] 2.0 ind-as OtherAssets3Member Other assets 3 [Member] 3.0 ind-as OtherAssets4Member Other assets 4 [Member] 4.0616 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherAssets5Member Other assets 5 [Member] 5.0 ind-as OtherAssets6Member Other assets 6 [Member] 6.0 ind-as OtherAssets7Member Other assets 7 [Member] 7.0 ind-as OtherAssets8Member Other assets 8 [Member] 8.0 ind-as OtherAssets9Member Other assets 9 [Member] 9.0 ind-as OtherAssets10Member Other assets 10 [Member] 10.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 2.0 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] 3.0 ind-as DisclosureOfFairValueMeasurementOfAssetsLineItems Disclosure of fair value measurement of assets [Line items] 2.0 ind-as AssetsFairValue Assets fair value 1.0 ind-as NatureOfOtherAssets Nature of other assets 2.0 ind-as DescriptionOfReasonsForFairValueMeasurementAssets Description of reasons for fair value measurement, assets 3.0 TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAsset TransfersoutofLevel1intoLevel2offairvaluehierarchy,assetsheldatend ind-as 4.0 s of reporting period DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2O DescriptionofreasonsfortransfersoutofLevel1intoLevel2offairvalue ind-as 5.0 fFairValueHierarchyAssets hierarchy, assets TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAsset TransfersoutofLevel2intoLevel1offairvaluehierarchy,assetsheldatend ind-as 6.0 s of reporting period DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1O DescriptionofreasonsfortransfersoutofLevel2intoLevel1offairvalue ind-as 7.0 fFairValueHierarchyAssets hierarchy, assets DescriptionOfPolicyForDeterminingWhenTransfersBetween Description of policy for determining when transfers between levels are ind-as 8.0 LevelsAreDeemedToHaveOccurredAssets deemed to have occurred, assets DescriptionOfValuationTechniquesUsedInFairValueMeasure ind-as Description of valuation techniques used in fair value measurement, assets 9.0 mentAssets ind-as DescriptionOfInputsUsedInFairValueMeasurementAssets Description of inputs used in fair value measurement, assets 10.0 DescriptionOfChangeInValuationTechniqueUsedInFairValue Descriptionofchangeinvaluationtechniqueusedinfairvaluemeasurement, ind-as 11.0 MeasurementAssets assets DescriptionOfReasonsForChangeInValuationTechniqueUsed Descriptionofreasonsforchangeinvaluationtechnique usedinfairvalue ind-as 12.0 InFairValueMeasurementAssets measurement, assets ReconciliationOfChangesInFairValueMeasurementAssetsAb ind-as Reconciliation of changes in fair value measurement, assets [Abstract] 13.0 stract ind-as AssetsFairValue Assets fair value 1.0 ind-as ChangesInFairValueMeasurementAssetsAbstract Changes in fair value measurement, assets [Abstract] 2.0 GainsLossesRecognisedInProfitOrLossFairValueMeasureme ind-as Gains (losses) recognised in profit or loss, fair value measurement, assets 1.0 ntAssets GainsLossesRecognisedInOtherComprehensiveIncomeFairV Gains (losses) recognised in other comprehensive income, fair value ind-as 2.0 alueMeasurementAssets measurement, assets ind-as PurchasesFairValueMeasurementAssets Purchases, fair value measurement, assets 3.0 ind-as SalesFairValueMeasurementAssets Sales, fair value measurement, assets 4.0 ind-as IssuesFairValueMeasurementAssets Issues, fair value measurement, assets 5.0 ind-as SettlementsFairValueMeasurementAssets Settlements, fair value measurement, assets 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 617 ind-as TransfersIntoLevel3OfFairValueHierarchyAssets Transfers into Level 3 of fair value hierarchy, assets 7.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyAssets Transfers out of Level 3 of fair value hierarchy, assets 8.0 ind-as IncreaseDecreaseInFairValueMeasurementAssets Increase (decrease) in fair value measurement, assets 9.0 ind-as AssetsFairValue Assets fair value 3.0 DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAr Descriptionoflineitemsinprofitorlosswheregains(losses)arerecognised, ind-as 14.0 eRecognisedFairValueMeasurementAssets fair value measurement, assets DescriptionOfLineItemsInOtherComprehensiveIncomeWhereDescriptionoflineitemsinothercomprehensiveincomewheregains(losses) ind-as 15.0 GainsLossesAreRecognisedFairValueMeasurementAssets are recognised, fair value measurement, assets DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHi ind-as Description of reasons for transfers into Level 3 of fair value hierarchy, assets 16.0 erarchyAssets DescriptionOfReasonsForTransfersOutOfLevel3OfFairValue Descriptionofreasons fortransfers outofLevel3 offair value hierarchy, ind-as 17.0 HierarchyAssets assets GainsLossesRecognisedInProfitOrLossAttributableToChange Gains(losses)recognisedinprofitorlossattributabletochangeinunrealised ind-as InUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFai 18.0 gains or losses for assets held at end of period, fair value measurement rValueMeasurement DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAt Descriptionoflineitemsinprofitorlosswheregains(losses)attributableto ind-as tributableToChangeInUnrealisedGainsOrLossesForAssetsHelchange in unrealised gains or losses for assets held at end of period are19.0 dAtEndOfPeriodAreRecognisedFairValueMeasurement recognised, fair value measurement DescriptionOfValuationProcessesUsedInFairValueMeasurem ind-as Description of valuation processes used in fair value measurement, assets 20.0 entAssets DescriptionOfSensitivityOfFairValueMeasurementToChange Description of sensitivity of fair value measurement to changes in ind-as 21.0 sInUnobservableInputsAssets unobservable inputs, assets DescriptionOfInterrelationshipsBetweenUnobservableInputs Description of interrelationships between unobservable inputs and of how they ind-as AndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInmightmagnifyormitigate effectofchanges inunobservable inputs onfair22.0 UnobservableInputsOnFairValueMeasurementAssets value measurement, assets DescriptionOfFactThatChangingOneOrMoreUnobservableIn Descriptionoffactthatchangingoneormoreunobservableinputstoreflect ind-as putsToReflectReasonablyPossibleAlternativeAssumptionsW reasonably possible alternative assumptions would change fair value23.0 ouldChangeFairValueSignificantlyAssets significantly, assets IncreaseDecreaseInFairValueMeasurementDueToChangeInO Increase(decrease)infairvaluemeasurementduetochangeinoneormore ind-as neOrMoreUnobservableInputsToReflectReasonablyPossible unobservable inputs to reflect reasonably possible alternative assumptions,24.0 AlternativeAssumptionsAssets assets IncreaseInFairValueMeasurementDueToChangeInOneOrMor Increaseinfairvaluemeasurementduetochangeinoneormoreunobservable ind-as eUnobservableInputsToReflectReasonablyPossibleAlternativ 1.0 inputs to reflect reasonably possible alternative assumptions, assets eAssumptionsAssets DecreaseInFairValueMeasurementDueToChangeInOneOrMoDecrease in fair value measurement due to change in one or more ind-as reUnobservableInputsToReflectReasonablyPossibleAlternati unobservable inputs to reflect reasonably possible alternative assumptions,2.0 veAssumptionsAssets assets DescriptionOfHowEffectOnFairValueMeasurementDueToCh Descriptionofhoweffectonfairvaluemeasurementduetochangeinoneor ind-as angeInOneOrMoreUnobservableInputsToReflectReasonably more unobservable inputs to reflect reasonably possible alternative25.0 PossibleAlternativeAssumptionsWasCalculatedAssets assumptions was calculated, assets DescriptionOfFactThatHighestAndBestUseOfNonfinancialAsDescriptionoffactthathighestandbestuse ofnon-financialassetsdiffers ind-as 26.0 setsDiffersFromCurrentUse from current use DescriptionOfReasonWhyNonfinancialAssetsIsBeingUsedIn Description of reason why non-financial assets is being used in manner ind-as 27.0 MannerDifferentFromHighestAndBestUse different from highest and best use DisclosureOfInformationSufficientToPermitReconciliationOf Disclosure of information sufficient to permit reconciliation of classes ind-as ClassesDeterminedForFairValueMeasurementToLineItemsIn determinedforfairvaluemeasurementtolineitemsinbalancesheet,assets28.0 BalanceSheetAssetsExplanatory [Text Block] DescriptionOfAccountingPolicyDecisionToUseExceptionInI DescriptionofaccountingpolicydecisiontouseexceptioninIndAS113.48, ind-as 29.0 NDAS11348Assets assets618 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200a Definition [611200a] Notes - Fair value measurement prefix name label order ind-as DisclosureOfFairValueMeasurementOfLiabilitiesAbstract Disclosure of fair value measurement of liabilities [Abstract] ind-as DisclosureOfFairValueMeasurementOfLiabilitiesTable Disclosure of fair value measurement of liabilities [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 NotMeasuredAtFairValueInBalanceSheetButForWhichFairV Not measured at fair value in balance sheet but for which fair value is ind-as 2.0 alueIsDisclosedMember disclosed [Member] ind-as ClassesOfLiabilitiesAxis Classes of liabilities [Axis] 2.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 2.0 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] 3.0 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesLineItems Disclosure of fair value measurement of liabilities [Line items] 2.0 ind-as NatureOfLiabilities Nature of liabilities 1.0 ind-as LiabilitiesFairValue Liabilities fair value 2.0 ind-as DescriptionOfReasonsForFairValueMeasurementLiabilities Description of reasons for fair value measurement, liabilities 3.0 TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilTransfersoutofLevel1intoLevel2offairvaluehierarchy,liabilitiesheldat ind-as 4.0 ities end of reporting period DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2O DescriptionofreasonsfortransfersoutofLevel1intoLevel2offairvalue ind-as 5.0 fFairValueHierarchyLiabilities hierarchy, liabilities TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilTransfersoutofLevel2intoLevel1offairvaluehierarchy,liabilitiesheldat ind-as 6.0 ities end of reporting period DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1O DescriptionofreasonsfortransfersoutofLevel2intoLevel1offairvalue ind-as 7.0 fFairValueHierarchyLiabilities hierarchy, liabilities DescriptionOfPolicyForDeterminingWhenTransfersBetween Description of policy for determining when transfers between levels are ind-as 8.0 LevelsAreDeemedToHaveOccurredLiabilities deemed to have occurred, liabilities DescriptionOfValuationTechniquesUsedInFairValueMeasure ind-as Description of valuation techniques used in fair value measurement, liabilities 9.0 mentLiabilities ind-as DescriptionOfInputsUsedInFairValueMeasurementLiabilities Description of inputs used in fair value measurement, liabilities 10.0 DescriptionOfChangeInValuationTechniqueUsedInFairValue Descriptionofchangeinvaluationtechniqueusedinfairvaluemeasurement, ind-as 11.0 MeasurementLiabilities liabilities DescriptionOfReasonsForChangeInValuationTechniqueUsed Descriptionofreasonsforchangeinvaluationtechnique usedinfairvalue ind-as 12.0 InFairValueMeasurementLiabilities measurement, liabilities ReconciliationOfChangesInFairValueMeasurementLiabilities ind-as Reconciliation of changes in fair value measurement, liabilities [Abstract] 13.0 Abstract[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 619 ind-as LiabilitiesFairValue Liabilities fair value 1.0 ind-as ChangesInFairValueMeasurementLiabilitiesAbstract Changes in fair value measurement, liabilities [Abstract] 2.0 GainsLossesRecognisedInProfitOrLossFairValueMeasureme ind-as Losses (gains) recognised in profit or loss, fair value measurement, liabilities 1.0 ntLiabilities GainsLossesRecognisedInOtherComprehensiveIncomeFairV Losses (gains) recognised in other comprehensive income, fair value ind-as 2.0 alueMeasurementLiabilities measurement, liabilities ind-as PurchasesFairValueMeasurementLiabilities Purchases, fair value measurement, liabilities 3.0 ind-as SalesFairValueMeasurementLiabilities Sales, fair value measurement, liabilities 4.0 ind-as IssuesFairValueMeasurementLiabilities Issues, fair value measurement, liabilities 5.0 ind-as SettlementsFairValueMeasurementLiabilities Settlements, fair value measurement, liabilities 6.0 ind-as TransfersIntoLevel3OfFairValueHierarchyLiabilities Transfers into Level 3 of fair value hierarchy, liabilities 7.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyLiabilities Transfers out of Level 3 of fair value hierarchy, liabilities 8.0 ind-as IncreaseDecreaseInFairValueMeasurementLiabilities Increase (decrease) in fair value measurement, liabilities 9.0 ind-as LiabilitiesFairValue Liabilities fair value 3.0 DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAr Descriptionoflineitemsinprofitorlosswheregains(losses)arerecognised, ind-as 14.0 eRecognisedFairValueMeasurementLiabilities fair value measurement, liabilities DescriptionOfLineItemsInOtherComprehensiveIncomeWhereDescriptionoflineitemsinothercomprehensiveincomewheregains(losses) ind-as 15.0 GainsLossesAreRecognisedFairValueMeasurementLiabilities are recognised, fair value measurement, liabilities DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHi Description of reasons for transfers into Level 3 of fair value hierarchy, ind-as 16.0 erarchyLiabilities liabilities DescriptionOfReasonsForTransfersOutOfLevel3OfFairValue Descriptionofreasons fortransfers outofLevel3 offair value hierarchy, ind-as 17.0 HierarchyLiabilities liabilities GainsLossesRecognisedInProfitOrLossAttributableToChange Gains(losses)recognisedinprofitorlossattributabletochangeinunrealised ind-as InUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPerio 18.0 gains or losses for liabilities held at end of period, fair value measurement dFairValueMeasurement DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAt Descriptionoflineitemsinprofitorlosswheregains(losses)attributableto ind-as tributableToChangeInUnrealisedGainsOrLossesForLiabilities changeinunrealisedgainsorlossesforliabilitiesheldatendofperiodare19.0 HeldAtEndOfPeriodAreRecognisedFairValueMeasurement recognised, fair value measurement DescriptionOfValuationProcessesUsedInFairValueMeasurem ind-as Description of valuation processes used in fair value measurement, liabilities 20.0 entLiabilities DescriptionOfSensitivityOfFairValueMeasurementToChange Description of sensitivity of fair value measurement to changes in ind-as 21.0 sInUnobservableInputsLiabilities unobservable inputs, liabilities DescriptionOfInterrelationshipsBetweenUnobservableInputs Description of interrelationships between unobservable inputs and of how they ind-as AndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInmightmagnifyormitigate effectofchanges inunobservable inputs onfair22.0 UnobservableInputsOnFairValueMeasurementLiabilities value measurement, liabilities DescriptionOfFactThatChangingOneOrMoreUnobservableIn Descriptionoffactthatchangingoneormoreunobservableinputstoreflect ind-as putsToReflectReasonablyPossibleAlternativeAssumptionsW reasonably possible alternative assumptions would change fair value23.0 ouldChangeFairValueSignificantlyLiabilities significantly, liabilities IncreaseDecreaseInFairValueMeasurementDueToChangeInO Increase(decrease)infairvaluemeasurementduetochangeinoneormore ind-as neOrMoreUnobservableInputsToReflectReasonablyPossible unobservable inputs to reflect reasonably possible alternative assumptions,24.0 AlternativeAssumptionsLiabilities liabilities IncreaseInFairValueMeasurementDueToChangeInOneOrMor Increaseinfairvaluemeasurementduetochangeinoneormoreunobservable ind-as eUnobservableInputsToReflectReasonablyPossibleAlternativ 1.0 inputs to reflect reasonably possible alternative assumptions, liabilities eAssumptionsLiabilities620 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DecreaseInFairValueMeasurementDueToChangeInOneOrMoDecrease in fair value measurement due to change in one or more ind-as reUnobservableInputsToReflectReasonablyPossibleAlternati unobservable inputs to reflect reasonably possible alternative assumptions,2.0 veAssumptionsLiabilities liabilities DescriptionOfHowEffectOnFairValueMeasurementDueToCh Descriptionofhoweffectonfairvaluemeasurementduetochangeinoneor ind-as angeInOneOrMoreUnobservableInputsToReflectReasonably more unobservable inputs to reflect reasonably possible alternative25.0 PossibleAlternativeAssumptionsWasCalculatedLiabilities assumptions was calculated, liabilities DisclosureOfInformationSufficientToPermitReconciliationOf Disclosure of information sufficient to permit reconciliation of classes ind-as ClassesDeterminedForFairValueMeasurementToLineItemsIn determinedforfairvaluemeasurementtolineitemsinbalancesheet,liabilities26.0 BalanceSheetLiabilitiesExplanatory [Text Block] DescriptionOfAccountingPolicyDecisionToUseExceptionInI DescriptionofaccountingpolicydecisiontouseexceptioninIndAS113.48, ind-as 27.0 NDAS11348Liabilities liabilities http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200b Definition [611200b] Notes - Fair value measurement prefix name label order ind-as DisclosureOfFairValueMeasurementOfEquityAbstract Disclosure of fair value measurement of equity [Abstract] ind-as DisclosureOfFairValueMeasurementOfEquityTable Disclosure of fair value measurement of equity [Table] 1.0 ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 NotMeasuredAtFairValueInBalanceSheetButForWhichFairV Not measured at fair value in balance sheet but for which fair value is ind-as 2.0 alueIsDisclosedMember disclosed [Member] ind-as ClassesOfEntitysOwnEquityInstrumentsAxis Classes of entity's own equity instruments [Axis] 2.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 2.0 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] 3.0 ind-as DisclosureOfFairValueMeasurementOfEquityLineItems Disclosure of fair value measurement of equity [Line items] 2.0 ind-as NatureOfEntitysOwnEquityInstruments Nature of entity's own equity instruments 1.0 ind-as EquityFairValue Equity fair value 2.0 DescriptionOfReasonsForFairValueMeasurementEntitysOwn Description of reasons for fair value measurement, entity's own equity ind-as 3.0 EquityInstruments instruments TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntit Transfers out ofLevel1into Level2 offair value hierarchy, entity's own ind-as 4.0 ysOwnEquityInstruments equity instruments held at end of reporting period DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2O DescriptionofreasonsfortransfersoutofLevel1intoLevel2offairvalue ind-as 5.0 fFairValueHierarchyEntitysOwnEquityInstruments hierarchy, entity's own equity instruments TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntit Transfers out ofLevel2into Level1 offair value hierarchy, entity's own ind-as 6.0 ysOwnEquityInstruments equity instruments held at end of reporting period[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 621 DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1O DescriptionofreasonsfortransfersoutofLevel2intoLevel1offairvalue ind-as 7.0 fFairValueHierarchyEntitysOwnEquityInstruments hierarchy, entity's own equity instruments DescriptionOfPolicyForDeterminingWhenTransfersBetween Description of policy for determining when transfers between levels are ind-as LevelsAreDeemedToHaveOccurredEntitysOwnEquityInstru 8.0 deemed to have occurred, entity's own equity instruments ments DescriptionOfValuationTechniquesUsedInFairValueMeasure Descriptionofvaluationtechniquesusedinfairvaluemeasurement,entity's ind-as 9.0 mentEntitysOwnEquityInstruments own equity instruments DescriptionOfInputsUsedInFairValueMeasurementEntitysO Description of inputs used in fair value measurement, entity's own equity ind-as 10.0 wnEquityInstruments instruments DescriptionOfChangeInValuationTechniqueUsedInFairValue Descriptionofchangeinvaluationtechniqueusedinfairvaluemeasurement, ind-as 11.0 MeasurementEntitysOwnEquityInstruments entity's own equity instruments DescriptionOfReasonsForChangeInValuationTechniqueUsed Descriptionofreasonsforchangeinvaluationtechnique usedinfairvalue ind-as 12.0 InFairValueMeasurementEntitysOwnEquityInstruments measurement, entity's own equity instruments ReconciliationOfChangesInFairValueMeasurementEntitysO Reconciliation of changes in fair value measurement, entity's own equity ind-as 13.0 wnEquityInstrumentsAbstract instruments [Abstract] ind-as EquityFairValue Equity fair value 1.0 ChangesInFairValueMeasurementEntitysOwnEquityInstrume ind-as Changes in fair value measurement, entity's own equity instruments [Abstract] 2.0 ntsAbstract GainsLossesRecognisedInProfitOrLossFairValueMeasureme Losses(gains)recognisedinprofitorloss, fairvalue measurement,entity's ind-as 1.0 ntEntitysOwnEquityInstruments own equity instruments GainsLossesRecognisedInOtherComprehensiveIncomeFairV Losses (gains) recognised in other comprehensive income, fair value ind-as 2.0 alueMeasurementEntitysOwnEquityInstruments measurement, entity's own equity instruments PurchasesFairValueMeasurementEntitysOwnEquityInstrume ind-as Purchases, fair value measurement, entity's own equity instruments 3.0 nts ind-as SalesFairValueMeasurementEntitysOwnEquityInstruments Sales, fair value measurement, entity's own equity instruments 4.0 ind-as IssuesFairValueMeasurementEntitysOwnEquityInstruments Issues, fair value measurement, entity's own equity instruments 5.0 SettlementsFairValueMeasurementEntitysOwnEquityInstrum ind-as Settlements, fair value measurement, entity's own equity instruments 6.0 ents TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquity ind-as Transfers into Level 3 of fair value hierarchy, entity's own equity instruments 7.0 Instruments TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEqui Transfers out of Level 3 of fair value hierarchy, entity's own equity ind-as 8.0 tyInstruments instruments IncreaseDecreaseInFairValueMeasurementEntitysOwnEquity ind-as Increase (decrease) in fair value measurement, entity's own equity instruments 9.0 Instruments ind-as EquityFairValue Equity fair value 3.0 DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAr Descriptionoflineitemsinprofitorlosswheregains(losses)arerecognised, ind-as eRecognisedFairValueMeasurementEntitysOwnEquityInstru 14.0 fair value measurement, entity's own equity instruments ments DescriptionOfLineItemsInOtherComprehensiveIncomeWhere Descriptionoflineitemsinothercomprehensiveincomewheregains(losses) ind-as GainsLossesAreRecognisedFairValueMeasurementEntitysO 15.0 are recognised, fair value measurement, entity's own equity instruments wnEquityInstruments DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHi Description of reasons for transfers into Level 3 of fair value hierarchy, ind-as 16.0 erarchyEntitysOwnEquityInstruments entity's own equity instruments DescriptionOfReasonsForTransfersOutOfLevel3OfFairValue Descriptionofreasons fortransfers outofLevel3 offair value hierarchy, ind-as 17.0 HierarchyEntitysOwnEquityInstruments entity's own equity instruments GainsLossesRecognisedInProfitOrLossAttributableToChangeGains(losses)recognisedinprofitorlossattributabletochangeinunrealised ind-as InUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsgainsorlossesforentity'sownequityinstrumentsheldatendofperiod,fair18.0 HeldAtEndOfPeriodFairValueMeasurement value measurement622 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAt Descriptionoflineitemsinprofitorlosswheregains(losses)attributableto tributableToChangeInUnrealisedGainsOrLossesForEntitysO ind-as changeinunrealisedgainsorlossesforentity'sownequityinstrumentsheldat19.0 wnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFair end of period are recognised, fair value measurement ValueMeasurement DescriptionOfValuationProcessesUsedInFairValueMeasuremDescriptionofvaluationprocesses usedinfairvalue measurement, entity's ind-as 20.0 entEntitysOwnEquityInstruments own equity instruments DescriptionOfSensitivityOfFairValueMeasurementToChange Description of sensitivity of fair value measurement to changes in ind-as 21.0 sInUnobservableInputsEntitysOwnEquityInstruments unobservable inputs, entity's own equity instruments DescriptionOfInterrelationshipsBetweenUnobservableInputs Description of interrelationships between unobservable inputs and of how they AndOfHowTheyMightMagnifyOrMitigateEffectOfChangesIn ind-as mightmagnifyormitigate effectofchanges inunobservable inputs onfair22.0 UnobservableInputsOnFairValueMeasurementEntitysOwnEq value measurement, entity's own equity instruments uityInstruments DescriptionOfFactThatChangingOneOrMoreUnobservableIn Descriptionoffactthatchangingoneormoreunobservableinputstoreflect putsToReflectReasonablyPossibleAlternativeAssumptionsW ind-as reasonably possible alternative assumptions would change fair value23.0 ouldChangeFairValueSignificantlyEntitysOwnEquityInstrume significantly, entity's own equity instruments nts IncreaseDecreaseInFairValueMeasurementDueToChangeInO Increase(decrease)infairvaluemeasurementduetochangeinoneormore ind-as neOrMoreUnobservableInputsToReflectReasonablyPossible unobservable inputs to reflect reasonably possible alternative assumptions,24.0 AlternativeAssumptionsEntitysOwnEquityInstruments entity's own equity instruments IncreaseInFairValueMeasurementDueToChangeInOneOrMorIncreaseinfairvaluemeasurementduetochangeinoneormoreunobservable ind-as eUnobservableInputsToReflectReasonablyPossibleAlternativ inputs to reflect reasonably possible alternative assumptions, entity's own1.0 eAssumptionsEntitysOwnEquityInstruments equity instruments DecreaseInFairValueMeasurementDueToChangeInOneOrMoDecrease in fair value measurement due to change in one or more ind-as reUnobservableInputsToReflectReasonablyPossibleAlternati unobservable inputs to reflect reasonably possible alternative assumptions,2.0 veAssumptionsEntitysOwnEquityInstruments entity's own equity instruments DescriptionOfHowEffectOnFairValueMeasurementDueToCh Descriptionofhoweffectonfairvaluemeasurementduetochangeinoneor angeInOneOrMoreUnobservableInputsToReflectReasonably ind-as more unobservable inputs to reflect reasonably possible alternative25.0 PossibleAlternativeAssumptionsWasCalculatedEntitysOwnE assumptions was calculated, entity's own equity instruments quityInstruments DisclosureOfInformationSufficientToPermitReconciliationOf Disclosure of information sufficient to permit reconciliation of classes ind-as ClassesDeterminedForFairValueMeasurementToLineItemsIn determinedforfairvaluemeasurementtolineitemsinbalancesheet,entity's26.0 BalanceSheetEntitysOwnEquityInstrumentsExplanatory own equity instruments [Text Block] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200c Definition [611200c] Notes - Fair value measurement prefix name label order DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as MeasurementOfAssetsAbstract of assets [Abstract] DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as 1.0 MeasurementOfAssetsTable of assets [Table] ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 623 NotMeasuredAtFairValueInBalanceSheetButForWhichFairV Not measured at fair value in balance sheet but for which fair value is ind-as 2.0 alueIsDisclosedMember disclosed [Member] ind-as ClassesOfAssetsAxis Classes of assets [Axis] 2.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as TradingEquitySecuritiesMember Trading equity securities [Member] 1.0 ind-as OtherEquitySecuritiesMember Other equity securities [Member] 2.0 ind-as DebtSecuritiesMember Debt securities [Member] 3.0 ind-as HedgeFundInvestmentsMember Hedge fund investments [Member] 4.0 ind-as DerivativesMember Derivatives [Member] 5.0 ind-as InvestmentPropertyMember Investment property [Member] 6.0 ind-as NoncurrentAssetsHeldForSaleMember Non-current assets held for sale [Member] 7.0 ind-as OtherAssetsMember Other assets [Member] 8.0 ind-as OtherAssets1Member Other assets 1 [Member] 1.0 ind-as OtherAssets2Member Other assets 2 [Member] 2.0 ind-as OtherAssets3Member Other assets 3 [Member] 3.0 ind-as OtherAssets4Member Other assets 4 [Member] 4.0 ind-as OtherAssets5Member Other assets 5 [Member] 5.0 ind-as OtherAssets6Member Other assets 6 [Member] 6.0 ind-as OtherAssets7Member Other assets 7 [Member] 7.0 ind-as OtherAssets8Member Other assets 8 [Member] 8.0 ind-as OtherAssets9Member Other assets 9 [Member] 9.0 ind-as OtherAssets10Member Other assets 10 [Member] 10.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 3.0 ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0 ind-as MarketApproachMember Market approach [Member] 1.0 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 1.0 ind-as MarketComparablePricesMember Market comparable prices [Member] 2.0 ind-as MatrixPricingMember Matrix pricing [Member] 3.0 ind-as ConsensusPricingMember Consensus pricing [Member] 4.0 ind-as CostApproachMember Cost approach [Member] 2.0 ind-as IncomeApproachMember Income approach [Member] 3.0 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 1.0 ind-as OptionPricingModelMember Option pricing model [Member] 2.0 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] 3.0 ind-as RangeAxis Range [Axis] 4.0 ind-as RangesMember Ranges [Member] 1.0 ind-as BottomOfRangeMember Bottom of range [Member] 1.0624 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as WeightedAverageMember Weighted average [Member] 2.0 ind-as TopOfRangeMember Top of range [Member] 3.0 DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as 2.0 MeasurementOfAssetsLineItems of assets [Line items] ind-as InterestRateSignificantUnobservableInputsAssets Interest rate, significant unobservable inputs, assets 1.0 HistoricalVolatilityForSharesSignificantUnobservableInputs ind-as Historical volatility for shares, significant unobservable inputs, assets 2.0 Assets AdjustmentToMidmarketConsensusPriceSignificantUnobservAdjustmenttomid-marketconsensus price,significantunobservableinputs, ind-as 3.0 ableInputsAssets assets CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObl Current estimate of future cash outflows to be paid to fulfil obligation, ind-as 4.0 igationSignificantUnobservableInputsAssets significant unobservable inputs, assets FinancialForecastOfProfitOrLossForCashgeneratingUnitSigniFinancial forecast of profit or loss for cash-generating unit, significant ind-as 5.0 ficantUnobservableInputsAssets unobservable inputs, assets FinancialForecastOfCashFlowsForCashgeneratingUnitSignifi Financial forecast of cash flows for cash-generating unit, significant ind-as 6.0 cantUnobservableInputsAssets unobservable inputs, assets ind-as NatureOfOtherAssets Nature of other assets 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200d Definition [611200d] Notes - Fair value measurement prefix name label order DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as MeasurementOfLiabilitiesAbstract of liabilities [Abstract] DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as 1.0 MeasurementOfLiabilitiesTable of liabilities [Table] ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 NotMeasuredAtFairValueInBalanceSheetButForWhichFairV Not measured at fair value in balance sheet but for which fair value is ind-as 2.0 alueIsDisclosedMember disclosed [Member] ind-as ClassesOfLiabilitiesAxis Classes of liabilities [Axis] 2.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 3.0 ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0 ind-as MarketApproachMember Market approach [Member] 1.0 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 1.0 ind-as MarketComparablePricesMember Market comparable prices [Member] 2.0 ind-as MatrixPricingMember Matrix pricing [Member] 3.0 ind-as ConsensusPricingMember Consensus pricing [Member] 4.0 ind-as CostApproachMember Cost approach [Member] 2.0 ind-as IncomeApproachMember Income approach [Member] 3.0 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 625 ind-as OptionPricingModelMember Option pricing model [Member] 2.0 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] 3.0 DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as 2.0 MeasurementOfLiabilitiesLineItems of liabilities [Line items] ind-as NatureOfLiabilities Nature of liabilities 1.0 ind-as InterestRateSignificantUnobservableInputsLiabilities Interest rate, significant unobservable inputs, liabilities 2.0 HistoricalVolatilityForSharesSignificantUnobservableInputsL ind-as Historical volatility for shares, significant unobservable inputs, liabilities 3.0 iabilities AdjustmentToMidmarketConsensusPriceSignificantUnobservAdjustmenttomid-marketconsensus price,significantunobservableinputs, ind-as 4.0 ableInputsLiabilities liabilities CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObl Current estimate of future cash outflows to be paid to fulfil obligation, ind-as 5.0 igationSignificantUnobservableInputsLiabilities significant unobservable inputs, liabilities FinancialForecastOfProfitOrLossForCashgeneratingUnitSigniFinancial forecast of profit or loss for cash-generating unit, significant ind-as 6.0 ficantUnobservableInputsLiabilities unobservable inputs, liabilities FinancialForecastOfCashFlowsForCashgeneratingUnitSignifi Financial forecast of cash flows for cash-generating unit, significant ind-as 7.0 cantUnobservableInputsLiabilities unobservable inputs, liabilities WeightedAverageCostOfCapitalSignificantUnobservableInpu ind-as Weighted average cost of capital, significant unobservable inputs, liabilities 8.0 tsLiabilities ind-as RevenueMultipleSignificantUnobservableInputsLiabilities Revenue multiple, significant unobservable inputs, liabilities 9.0 ConstantPrepaymentRateSignificantUnobservableInputsLiabi ind-as Constant prepayment rate, significant unobservable inputs, liabilities 10.0 lities ProbabilityOfDefaultSignificantUnobservableInputsLiabilitie ind-as Probability of default, significant unobservable inputs, liabilities 11.0 s http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200e Definition [611200e] Notes - Fair value measurement prefix name label order DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as MeasurementOfEquityAbstract of equity [Abstract] DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as 1.0 MeasurementOfEquityTable of equity [Table] ind-as MeasurementAxis Measurement [Axis] 1.0 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as AtFairValueMember At fair value [Member] 1.0 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 1.0 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] 2.0 NotMeasuredAtFairValueInBalanceSheetButForWhichFairV Not measured at fair value in balance sheet but for which fair value is ind-as 2.0 alueIsDisclosedMember disclosed [Member] ind-as ClassesOfEntitysOwnEquityInstrumentsAxis Classes of entity's own equity instruments [Axis] 2.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 3.0 ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0 ind-as MarketApproachMember Market approach [Member] 1.0 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 1.0 ind-as MarketComparablePricesMember Market comparable prices [Member] 2.0626 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as MatrixPricingMember Matrix pricing [Member] 3.0 ind-as ConsensusPricingMember Consensus pricing [Member] 4.0 ind-as CostApproachMember Cost approach [Member] 2.0 ind-as IncomeApproachMember Income approach [Member] 3.0 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 1.0 ind-as OptionPricingModelMember Option pricing model [Member] 2.0 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] 3.0 DisclosureOfSignificantUnobservableInputsUsedInFairValue Disclosureofsignificantunobservableinputsusedinfairvaluemeasurement ind-as 2.0 MeasurementOfEquityLineItems of equity [Line items] InterestRateSignificantUnobservableInputsEntitysOwnEquity ind-as Interest rate, significant unobservable inputs, entity's own equity instruments 1.0 Instruments HistoricalVolatilityForSharesSignificantUnobservableInputsEHistoricalvolatilityforshares, significantunobservable inputs, entity'sown ind-as 2.0 ntitysOwnEquityInstruments equity instruments AdjustmentToMidmarketConsensusPriceSignificantUnobservAdjustmenttomid-marketconsensus price,significantunobservableinputs, ind-as 3.0 ableInputsEntitysOwnEquityInstruments entity's own equity instruments CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObl Current estimate of future cash outflows to be paid to fulfil obligation, ind-as igationSignificantUnobservableInputsEntitysOwnEquityInstr 4.0 significant unobservable inputs, entity's own equity instruments uments FinancialForecastOfProfitOrLossForCashgeneratingUnitSigniFinancial forecast of profit or loss for cash-generating unit, significant ind-as 5.0 ficantUnobservableInputsEntitysOwnEquityInstruments unobservable inputs, entity's own equity instruments FinancialForecastOfCashFlowsForCashgeneratingUnitSignifi Financial forecast of cash flows for cash-generating unit, significant ind-as 6.0 cantUnobservableInputsEntitysOwnEquityInstruments unobservable inputs, entity's own equity instruments http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200f Definition [611200f] Notes - Fair value measurement prefix name label order DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWith Disclosure ofliabilities measuredat fairvalue andissued withinseparable ind-as InseparableThirdpartyCreditEnhancementAbstract third-party credit enhancement [Abstract] DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWith Disclosure ofliabilities measuredat fairvalue andissued withinseparable ind-as 1.0 InseparableThirdpartyCreditEnhancementTable third-party credit enhancement [Table] LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableT Liabilitiesmeasuredatfairvalueandissuedwithinseparablethird-partycredit ind-as 1.0 hirdpartyCreditEnhancementAxis enhancement [Axis] DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWith Disclosure ofliabilities measuredat fairvalue andissued withinseparable ind-as 2.0 InseparableThirdpartyCreditEnhancementLineItems third-party credit enhancement [Line items] ind-as DescriptionOfExistenceOfThirdpartyCreditEnhancement Description of existence of third-party credit enhancement 1.0 DescriptionOfWhetherThirdpartyCreditEnhancementIsReflec Descriptionofwhetherthird-partycreditenhancementisreflectedinfairvalue ind-as 2.0 tedInFairValueMeasurement measurement http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesRegulatoryDeferralAccounts_611300 Definition [611300] Notes - Regulatory deferral accounts prefix name label order DisclosureOfInformationAboutActivitiesSubjectToRateRegul ind-as Disclosure of information about activities subject to rate regulation [Abstract] ationAbstract[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 627 DisclosureOfInformationAboutActivitiesSubjectToRateRegul ind-as Disclosure of information about activities subject to rate regulation [Table] 1.0 ationTable ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] 1.0 ind-as ClassesOfRegulatoryDeferralAccountBalancesAxis Classes of regulatory deferral account balances [Axis] 2.0 DisclosureOfInformationAboutActivitiesSubjectToRateRegulDisclosure of information about activities subject to rate regulation [Line ind-as 2.0 ationLineItems items] ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities 1.0 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances 2.0 ind-as DescriptionOfNatureAndExtentOfRateregulatedActivity Description of nature and extent of rate-regulated activity 3.0 ind-as DescriptionOfNatureOfRegulatoryRatesettingProcess Description of nature of regulatory rate-setting process 4.0 ind-as DescriptionOfIdentityOfRateRegulators Description of identity of rate regulator(s) 5.0 ind-as StatementThatRateRegulatorIsRelatedParty Statement that rate regulator is related party 6.0 ind-as ExplanationOfHowRateRegulatorIsRelated Explanation of how rate regulator is related 7.0 DescriptionOfHowFutureRecoveryOrReversalOfRegulatory Descriptionofhowfuturerecoveryorreversalofregulatorydeferralaccount ind-as 8.0 DeferralAccountBalancesIsAffectedByRisksAndUncertainty balances is affected by risks and uncertainty DescriptionOfCrossreferenceToDisclosuresAboutActivitiesS Descriptionofcross-referencetodisclosuresaboutactivitiessubjecttorate ind-as 9.0 ubjectToRateRegulation regulation http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesRegulatoryDeferralAccounts_611300a Definition [611300a] Notes - Regulatory deferral accounts prefix name label order DisclosureOfInformationAboutAmountsRecognisedInRelatio Disclosureofinformationaboutamountsrecognisedinrelationtoregulatory ind-as nToRegulatoryDeferralAccountBalancesAbstract deferral account balances [Abstract] DisclosureOfInformationAboutAmountsRecognisedInRelatio Disclosureofinformationaboutamountsrecognisedinrelationtoregulatory ind-as 1.0 nToRegulatoryDeferralAccountBalancesTable deferral account balances [Table] ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] 1.0 ind-as RegulatoryDeferralAccountBalancesAxis Regulatory deferral account balances [Axis] 2.0 ind-as RegulatoryDeferralAccountBalancesMember Regulatory deferral account balances [Member] 1.0 RegulatoryDeferralAccountBalancesNotClassifiedAsDisposa Regulatory deferral account balances not classified as disposal groups ind-as 1.0 lGroupsMember [Member] RegulatoryDeferralAccountBalancesClassifiedAsDisposalGr ind-as Regulatory deferral account balances classified as disposal groups [Member] 2.0 oupsMember ind-as ClassesOfRegulatoryDeferralAccountBalancesAxis Classes of regulatory deferral account balances [Axis] 3.0 DisclosureOfInformationAboutAmountsRecognisedInRelatio Disclosureofinformationaboutamountsrecognisedinrelationtoregulatory ind-as 2.0 nToRegulatoryDeferralAccountBalancesLineItems deferral account balances [Line items] ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities 1.0 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances 2.0 ReconciliationOfRegulatoryDeferralAccountDebitBalancesA ind-as Reconciliation of regulatory deferral account debit balances [Abstract] 3.0 bstract628 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balance 1.0 ind-as ChangesInRegulatoryDeferralAccountDebitBalancesAbstract Changes in regulatory deferral account debit balances [Abstract] 2.0 IncreaseDecreaseThroughBalancesRecognisedInCurrentPerioIncrease(decrease)throughbalancesrecognisedincurrentperiodinbalance ind-as 1.0 dInBalanceSheetRegulatoryDeferralAccountDebitBalances sheet, regulatory deferral account debit balances DecreaseThroughBalancesRecoveredInCurrentPeriodRegulat Decrease through balances recovered in current period, regulatorydeferral ind-as 2.0 oryDeferralAccountDebitBalances account debit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferralA Increase(decrease)throughotherchanges,regulatorydeferralaccountdebit ind-as 3.0 ccountDebitBalancesAbstract balances [Abstract] DecreaseThroughImpairmentsRegulatoryDeferralAccountDe ind-as Decrease through impairments, regulatory deferral account debit balances 1.0 bitBalances IncreaseThroughItemsAcquiredInBusinessCombinationRegul Increasethroughitemsacquiredinbusinesscombination,regulatorydeferral ind-as 2.0 atoryDeferralAccountDebitBalances account debit balances DecreaseThroughDisposalsRegulatoryDeferralAccountDebit ind-as Decrease through disposals, regulatory deferral account debit balances 3.0 Balances IncreaseDecreaseThroughChangesInForeignExchangeRatesR Increase (decrease) through changes in foreign exchange rates, regulatory ind-as 4.0 egulatoryDeferralAccountDebitBalances deferral account debit balances IncreaseDecreaseThroughChangesInDiscountRatesRegulator Increase (decrease) through changes in discount rates, regulatory deferral ind-as 5.0 yDeferralAccountDebitBalances account debit balances IncreaseDecreaseThroughTransfersToDisposalGroupsRegula Increase(decrease)throughtransferstodisposalgroups,regulatorydeferral ind-as 6.0 toryDeferralAccountDebitBalances account debit balances OtherIncreaseDecreaseThroughOtherChangesRegulatoryDef Other increase decrease through other changes regulatory deferral debit ind-as 7.0 erralDebitBalances balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferralA Increase(decrease)throughotherchanges,regulatorydeferralaccountdebit ind-as 8.0 ccountDebitBalances balances IncreaseDecreaseInRegulatoryDeferralAccountDebitBalance ind-as Increase (decrease) in regulatory deferral account debit balances 4.0 s ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balance 3.0 ReconciliationOfRegulatoryDeferralAccountCreditBalances ind-as Reconciliation of regulatory deferral account credit balances [Abstract] 4.0 Abstract ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balance 1.0 ChangesInRegulatoryDeferralAccountCreditBalancesAbstrac ind-as Changes in regulatory deferral account credit balances [Abstract] 2.0 t IncreaseDecreaseThroughBalancesRecognisedInCurrentPerioIncrease(decrease)throughbalancesrecognisedincurrentperiodinbalance ind-as 1.0 dInBalanceSheetRegulatoryDeferralAccountCreditBalances sheet, regulatory deferral account credit balances DecreaseThroughBalancesReversedInCurrentPeriodRegulato Decrease through balances reversed in current period, regulatory deferral ind-as 2.0 ryDeferralAccountCreditBalances account credit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferralA Increase(decrease)throughotherchanges,regulatorydeferralaccountcredit ind-as 3.0 ccountCreditBalancesAbstract balances [Abstract] IncreaseThroughItemsAssumedInBusinessCombinationRegul Increasethroughitemsassumedinbusinesscombination,regulatorydeferral ind-as 1.0 atoryDeferralAccountCreditBalances account credit balances DecreaseThroughDisposalsRegulatoryDeferralAccountCredit ind-as Decrease through disposals, regulatory deferral account credit balances 2.0 Balances IncreaseDecreaseThroughChangesInForeignExchangeRatesR Increase (decrease) through changes in foreign exchange rates, regulatory ind-as 3.0 egulatoryDeferralAccountCreditBalances deferral account credit balances IncreaseDecreaseThroughChangesInDiscountRatesRegulator Increase (decrease) through changes in discount rates, regulatory deferral ind-as 4.0 yDeferralAccountCreditBalances account credit balances IncreaseDecreaseThroughTransfersToDisposalGroupsRegula Increase(decrease)throughtransferstodisposalgroups,regulatorydeferral ind-as 5.0 toryDeferralAccountCreditBalances account credit balances OtherIncreaseDecreaseThroughOtherChangesRegulatoryDef Other increase decrease through other changes regulatory deferral account ind-as 6.0 erralAccountCreditBalances credit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferralA Increase(decrease)throughotherchanges,regulatorydeferralaccountcredit ind-as 7.0 ccountCreditBalances balances[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 629 IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance ind-as Increase (decrease) in regulatory deferral account credit balances 4.0 s ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balance 3.0 RateOfReturnUsedToReflectTimeValueOfMoneyRegulatory Rateofreturnusedtoreflecttimevalueofmoney,regulatorydeferralaccount ind-as 5.0 DeferralAccountBalances balances DiscountRateUsedToReflectTimeValueOfMoneyRegulatory Discountrateusedtoreflecttimevalueofmoney,regulatorydeferralaccount ind-as 6.0 DeferralAccountBalances balances RemainingRecoveryPeriodOfRegulatoryDeferralAccountDeb ind-as Remaining recovery period of regulatory deferral account debit balances 7.0 itBalances RemainingReversalPeriodOfRegulatoryDeferralAccountCred ind-as Remaining reversal period of regulatory deferral account credit balances 8.0 itBalances StatementThatRegulatoryDeferralAccountBalanceIsNoLonge Statement that regulatory deferral account balance is no longer fully ind-as 9.0 rFullyRecoverableOrReversible recoverable or reversible DescriptionOfReasonWhyRegulatoryDeferralAccountBalanc Descriptionofreasonwhyregulatorydeferralaccountbalanceisnolonger ind-as 10.0 eIsNoLongerFullyRecoverableOrReversible fully recoverable or reversible AmountByWhichRegulatoryDeferralAccountDebitBalanceHaAmountbywhichregulatorydeferralaccountdebitbalancehasbeenreduced ind-as 11.0 sBeenReducedBecauseItIsNoLongerFullyRecoverable because it is no longer fully recoverable AmountByWhichRegulatoryDeferralAccountCreditBalanceH Amountbywhichregulatorydeferralaccountcreditbalancehasbeenreduced ind-as 12.0 asBeenReducedBecauseItIsNoLongerFullyReversible because it is no longer fully reversible http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSeparateFinancialStatements_611400 Definition [611400] Notes - Separate financial statements prefix name label order ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] 1.0 ind-as JointVenturesAxis Joint ventures [Axis] 1.0 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] 2.0 ind-as NameOfJointVenture Name of joint venture 1.0 in-ca CINOfJointVenture CIN of joint venture 2.0 in-ca PermanentAccountNumberOfJointVenture Permanent account number of joint venture 3.0 IdentificationNumberOfForeignJointVentureInCountryOfIncoIdentificationnumberofforeignjointventureincountryofincorporationor in-ca 4.0 rporationOrResidence residence ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture 5.0 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture 6.0 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture 7.0 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSeparateFinancialStatements_611400a Definition [611400a] Notes - Separate financial statements prefix name label order630 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfSignificantInvestmentsInSubsidiariesAbstract Disclosure of subsidiaries [Abstract] ind-as DisclosureOfSignificantInvestmentsInSubsidiariesTable Disclosure of subsidiaries [Table] 1.0 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesLineItems Disclosure of subsidiaries [Line items] 2.0 ind-as NameOfSubsidiary Name of subsidiary 1.0 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 2.0 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 3.0 IdentificationNumberOfForeignSubsidiaryInCountryOfIncorp Identification number of foreign subsidiary in country of incorporation or in-ca 4.0 orationOrResidence residence ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 5.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary 6.0 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary 7.0 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSeparateFinancialStatements_611400b Definition [611400b] Notes - Separate financial statements prefix name label order ind-as DisclosureOfSignificantInvestmentsInAssociatesAbstract Disclosure of associates [Abstract] ind-as DisclosureOfSignificantInvestmentsInAssociatesTable Disclosure of associates [Table] 1.0 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesLineItems Disclosure of associates [Line items] 2.0 in-ca NameOfAssociateEntity Name of associate entity 1.0 in-ca CINOfAssociateEntity CIN of associate entity 2.0 in-ca PermanentAccountNumberOfAssociateEntity Permanent account number of associate entity 3.0 IdentificationNumberOfForeignAssociateInCountryOfIncorp Identification number of foreign associate in country of incorporation or in-ca 4.0 orationOrResidence residence ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate 5.0 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate 6.0 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate 7.0 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500 Definition [611500] Notes - Interests in other entities prefix name label order ind-as DisclosureOfSignificantInvestmentsInSubsidiariesAbstract Disclosure of subsidiaries [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 631 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] 1.0 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesLineItems Disclosure of subsidiaries [Line items] 2.0 ind-as NameOfSubsidiary Name of subsidiary 1.0 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 2.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary 3.0 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 4.0 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 5.0 IdentificationNumberOfForeignSubsidiaryInCountryOfIncorp Identification number of foreign subsidiary in country of incorporation or in-ca 6.0 orationOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Natureofissuingauthorityincountryofincorporationorresidencesubsidiary in-ca 7.0 enceSubsidiaryCompany company in-ca SectionUnderWhichCompanyBecameSubsidiary Section under which company became subsidiary 8.0 in-ca WhetherSubsidiaryHasFiledBalanceSheet Whether subsidiary has filed balance sheet 9.0 in-ca SRNOfFilingOfBalanceSheetBySubsidiary SRN of filing of balance sheet by subsidiary 10.0 in-ca ReasonIfNoFilingHasBeenMadeBySubsidiary Reason if no filing has been made by subsidiary 11.0 WhetherFinancialYearOfSubsidiaryDifferentFromFinancialY Whetherfinancialyearofsubsidiarydifferentfromfinancialyearofholding in-ca 12.0 earOfHoldingCompany company in-ca FinancialYearOfSubsidiaryAbstract Financial year of subsidiary [Abstract] 13.0 in-ca StartDateOfAccountingPeriodOfSubsidiary Start date of accounting period of subsidiary 1.0 in-ca EndDateOfAccountingPeriodOfSubsidiary End date of accounting period of subsidiary 2.0 DescriptionOfReasonWhyUsingDifferentReportingDateOrPe Description of reason why using different reporting date or period for in-ca 14.0 riodForSubsidiary subsidiary in-ca PercentageOfShareholdingInSubsidiary Percentage of shareholding in subsidiary 15.0 in-ca KeyInformationAboutSubsidiaryAbstract Key information about subsidiary [Abstract] 16.0 in-ca ReportingCurrencyOfSubsidiary Reporting currency of subsidiary 1.0 in-ca ExchangeRateAsApplicableForSubsidiary Exchange rate as applicable for subsidiary 2.0 in-ca ShareCapitalOfSubsidiary Share capital of subsidiary 3.0 in-ca ReservesAndSurplusOfSubsidiary Reserves and surplus of subsidiary 4.0 in-ca TotalAssetsOfSubsidiary Total assets of subsidiary 5.0 in-ca TotalLiabilitiesOfSubsidiary Total liabilities of subsidiary 6.0 in-ca InvestmentOfSubsidiary Investment of subsidiary 7.0 in-ca TurnoverOfSubsidiary Turnover of subsidiary 8.0 in-ca ProfitBeforeTaxOfSubsidiary Profit before tax of subsidiary 9.0 in-ca ProvisionForTaxOfSubsidiary Provision for tax of subsidiary 10.0 in-ca ProfitAfterTaxOfSubsidiary Profit after tax of subsidiary 11.0 in-ca ProposedDividendOfSubsidiary Proposed dividend of subsidiary 12.0 ind-as CurrentAssetsOfSubsidiary Current assets of subsidiary 17.0 ind-as NoncurrentAssetsOfSubsidiary Non-current assets of subsidiary 18.0632 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as CurrentLiabilitiesOfSubsidiary Current liabilities of subsidiary 19.0 ind-as NoncurrentLiabilitiesOfSubsidiary Non-current liabilities of subsidiary 20.0 ind-as RevenueOfSubsidiary Revenue of subsidiary 21.0 ind-as ComprehensiveIncomeOfSubsidiary Comprehensive income of subsidiary 22.0 ProportionOfOwnershipInterestsHeldByNoncontrollingIntere ind-as Proportion of ownership interests held by non-controlling interests 23.0 sts ind-as ProportionOfVotingRightsHeldByNoncontrollingInterests Proportion of voting rights held by non-controlling interests 24.0 ind-as ProfitLossAttributableToNoncontrollingInterests Profit (loss), attributable to non-controlling interests 25.0 ind-as NoncontrollingInterestsOfSubsidiary Non-controlling interests of subsidiary 26.0 ind-as DividendsPaidToNoncontrollingInterests Dividends paid to non-controlling interests 27.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500a Definition [611500a] Notes - Interests in other entities prefix name label order DetailsOfSubsidiariesWhichAreYetToCommenceOperations in-ca Details of subsidiaries which are yet to commence operations [Abstract] Abstract DetailsOfSubsidiariesWhichAreYetToCommenceOperations in-ca Details of subsidiaries which are yet to commence operations [Table] 1.0 Table ind-as SubsidiariesWhichAreYetToCommenceOperationsAxis Subsidiaries which are yet to commence operations [Axis] 1.0 DetailsOfSubsidiariesWhichAreYetToCommenceOperations in-ca Details of subsidiaries which are yet to commence operations [Line Items] 2.0 LineItems ind-as NameOfSubsidiaryWhichIsYetToCommenceOperations Name of subsidiary which is yet to commence operations 1.0 CountryOfIncorporationOrResidenceOfSubsidiaryWhichIsY Countryofincorporationorresidenceofsubsidiarywhichisyettocommence ind-as 2.0 etToCommenceOperations operations CINOfSubsidiaryCompanyWhichIsYetToCommenceOperati in-ca CIN of subsidiary company which is yet to commence operations 3.0 ons PANOfSubsidiaryCompanyWhichIsYetToCommenceOperati in-ca PAN of subsidiary company which is yet to commence operations 4.0 ons IdentificationNumberOfForeignSubsidiaryWhichIsYetToCo Identification number of foreign subsidiary which is yet to commence in-ca 5.0 mmenceOperationsInCountryOfIncorporationOrResidence operations in country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Natureofissuingauthorityincountryofincorporationorresidenceforeign in-ca 6.0 enceForeignSubsidiaryWhichIsYetToCommenceOperations subsidiary which is yet to commence operations http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500b Definition [611500b] Notes - Interests in other entities prefix name label order in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearAbstract Details of subsidiaries liquidated or sold during year [Abstract] in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearTable Details of subsidiaries liquidated or sold during year [Table] 1.0 ind-as SubsidiariesLiquidatedOrSoldDuringYearAxis Subsidiaries liquidated or sold during year [Axis] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 633 in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearLineItems Details of subsidiaries liquidated or sold during year [Line Items] 2.0 ind-as NameOfSubsidiaryLiquidatedOrSoldDuringYear Name of subsidiary liquidated or sold during year 1.0 CountryOfIncorporationOrResidenceOfSubsidiaryLiquidated Countryofincorporationorresidenceofsubsidiaryliquidatedorsoldduring ind-as 2.0 OrSoldDuringYear year in-ca CINOfSubsidiaryCompanyLiquidatedOrSoldDuringYear CIN of subsidiary company liquidated or sold during year 3.0 in-ca PANOfSubsidiaryCompanyLiquidatedOrSoldDuringYear PAN of subsidiary company liquidated or sold during year 4.0 IdentificationNumberOfForeignSubsidiaryLiquidatedOrSold Identificationnumberofforeignsubsidiaryliquidatedorsoldduringyearin in-ca 5.0 DuringYearInCountryOfIncorporationOrResidence country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Natureofissuingauthorityincountryofincorporationorresidenceforeign in-ca 6.0 enceForeignSubsidiaryLiquidatedOrSoldDuringYear subsidiary liquidated or sold during year http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500c Definition [611500c] Notes - Interests in other entities prefix name label order DisclosureOfInformationAboutConsolidatedStructuredEntitie ind-as Disclosure of information about consolidated structured entities [Abstract] sAbstract DisclosureOfInformationAboutConsolidatedStructuredEntitie ind-as Disclosure of information about consolidated structured entities [Table] 1.0 sTable ind-as ConsolidatedStructuredEntitiesAxis Consolidated structured entities [Axis] 1.0 DisclosureOfInformationAboutConsolidatedStructuredEntitie ind-as Disclosure of information about consolidated structured entities [Line items] 2.0 sLineItems in-ca NameOfConsolidatedStructuredEntity Name of consolidated structured entity 1.0 DescriptionOfTermsOfContractualArrangementsThatCouldR Descriptionoftermsofcontractualarrangementsthatcouldrequireparentor ind-as equireParentOrSubsidiariesToProvideFinancialSupportToStr 2.0 subsidiaries to provide financial support to structured entity ucturedEntity DescriptionOfTypeOfSupportProvidedToStructuredEntityWitDescriptionoftypeofsupportprovidedtostructuredentitywithouthaving ind-as 3.0 houtHavingContractualObligationToDoSo contractual obligation to do so SupportProvidedToStructuredEntityWithoutHavingContractu Supportprovidedtostructuredentitywithouthavingcontractualobligationto ind-as 4.0 alObligationToDoSo do so DescriptionOfReasonsForProvidingSupportToStructuredEntitDescription of reasons for providing support to structured entity without ind-as 5.0 yWithoutHavingContractualObligationToDoSo having contractual obligation to do so ExplanationOfFactorsInReachingDecisionThatProvisionOfSu Explanationoffactorsinreachingdecisiontoprovidesupporttopreviously ind-as pportToPreviouslyUnconsolidatedStructuredEntityResultedIn 6.0 unconsolidated structured entity that resulted in obtaining control ObtainingControl ind-as DescriptionOfIntentionsToProvideSupportToStructuredEntityDescription of intentions to provide support to structured entity 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500d Definition [611500d] Notes - Interests in other entities prefix name label order ind-as DisclosureOfSignificantInvestmentsInAssociatesAbstract Disclosure of associates [Abstract]634 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DisclosureOfSignificantInvestmentsInAssociatesTable Disclosure of associates [Table] 1.0 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] 1.0 ind-as DisclosureOfSignificantInvestmentsInAssociatesLineItems Disclosure of associates [Line items] 2.0 in-ca NameOfAssociateEntity Name of associate entity 1.0 ind-as DescriptionOfNatureOfEntitysRelationshipWithAssociate Description of nature of entity's relationship with associate 2.0 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate 3.0 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate 4.0 in-ca PermanentAccountNumberOfAssociateEntity Permanent account number of associate entity 5.0 in-ca CINOfAssociateEntity CIN of associate entity 6.0 in-ca NameOfAssociateForWhichReportingDateIsDifferent Name of associate for which reporting date is different 7.0 in-ca CINOfAssociateEntityWhoseReportingDateIsDifferent CIN of associate entity whose reporting date is different 8.0 in-ca PANOfAssociateEntityWhoseReportingDateIsDifferent PAN of associate entity whose reporting date is different 9.0 IdentificationNumberOfForeignAssociateInCountryOfIncorp Identification number of foreign associate in country of incorporation or in-ca 10.0 orationOrResidence residence in-ca LatestAuditedBalanceSheetDate Latest audited balance sheet date 11.0 DescriptionOfReasonWhyUsingDifferentReportingDateOrPe Description of reason why using different reporting date or period for ind-as 12.0 riodForAssociate associate in-ca WhetherAssociateHasBeenConsideredInConsolidation Whether associate has been considered in consolidation 13.0 in-ca ReasonWhyAssociateIsNotConsolidated Reason why associate is not consolidated 14.0 in-ca DescriptionHowThereIsSignificantInfluenceInAssociate Description how there is significant influence in associate 15.0 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate 16.0 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate 17.0 DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsi Description of whether investment in associate is measured using equity ind-as 18.0 ngEquityMethodOrAtFairValue method or at fair value DescriptionOfBasisOfPreparationOfSummarisedFinancialInf Description of basis of preparationof summarised financial informationof ind-as 19.0 ormationOfAssociate associate in-ca AmountOfInvestmentInAssociate Amount of investment in associate 20.0 in-ca NumberOfSharesHeldOfAssociate Number of shares held of associate 21.0 NetWorthAttributableToShareholdingAsPerLatestAuditedBalNet worth attributable to shareholding as per latest audited balance sheet in-ca 22.0 anceSheetAssociate associate in-ca ProfitLossForYearAssociate Profit (loss) for year associate 23.0 in-ca ProfitLossForYearAssociateConsideredInConsolidation Profit (loss) for year associate considered in consolidation 1.0 in-ca ProfitLossForYearAssociateNotConsideredInConsolidation Profit (loss) for year associate not considered in consolidation 2.0 ind-as DividendsReceived Dividends received 24.0 ind-as CurrentAssetsOfAssociate Current assets of associate 25.0 ind-as NoncurrentAssetsOfAssociate Non-current assets of associate 26.0 ind-as CurrentLiabilitiesOfAssociate Current liabilities of associate 27.0 ind-as NoncurrentLiabilitiesOfAssociate Non-current liabilities of associate 28.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 635 ind-as RevenueOfAssociate Revenue of associate 29.0 ind-as ProfitLossFromContinuingOperationsOfAssociate Profit (Loss) from continuing operations of associate 30.0 ind-as ProfitLossFromDiscontinuedOperationsOfAssociate Profit (loss) from discontinued operations of associate 31.0 ind-as OtherComprehensiveIncomeOfAssociate Other comprehensive income of associate 32.0 ind-as ComprehensiveIncomeOfAssociate Comprehensive income of associate 33.0 FairValueOfInvestmentsInAssociatesWherePriceQuotationsP Fair value of investments in associates for which there are quoted market ind-as 34.0 ublished prices ind-as InvestmentAccountedForUsingEquityMethodOfAssociate Investments accounted for using equity method of associate 35.0 ShareOfProfitLossOfContinuingOperationsOfAssociatesAcc Shareofprofit(loss)fromcontinuingoperationsofassociatesaccountedfor ind-as 36.0 ountedForUsingEquityMethod using equity method ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAcShare of post-tax profit (loss) from discontinued operations of associates ind-as 37.0 countedForUsingEquityMethod accounted for using equity method ShareOfOtherComprehensiveIncomeOfAssociatesAccounted Shareofothercomprehensiveincomeofassociatesaccountedforusingequity ind-as 38.0 ForUsingEquityMethod method, net of tax ShareOfTotalComprehensiveIncomeOfAssociatesAccounted Shareoftotalcomprehensiveincomeofassociatesaccountedforusingequity ind-as 39.0 ForUsingEquityMethod method DisclosureOfReconciliationOfSummarisedFinancialInformati Disclosureofreconciliationofsummarisedfinancialinformationofassociate ind-as onOfAssociateAccountedForUsingEquityMethodToCarrying accountedforusingequitymethodtocarryingamountofinterestinassociate40.0 AmountOfInterestInAssociateExplanatory [Text Block] DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTDescriptionofnatureandextentofsignificantrestrictionsontransferoffunds ind-as 41.0 ransferOfFundsToParent to parent ind-as UnrecognisedShareOfLossesOfAssociates Unrecognised share of losses of associates 42.0 ind-as CumulativeUnrecognisedShareOfLossesOfAssociates Cumulative unrecognised share of losses of associates 43.0 ContingentLiabilitiesIncurredInRelationToInterestsInAssocia ind-as Contingent liabilities incurred in relation to interests in associates 44.0 tes ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWit Share of contingent liabilities of associates incurred jointly with other ind-as 45.0 hOtherInvestors investors http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500e Definition [611500e] Notes - Interests in other entities prefix name label order DetailsOfAssociatesWhichAreYetToCommenceOperationsA in-ca Details of associates which are yet to commence operations [Abstract] bstract DetailsOfAssociatesWhichAreYetToCommenceOperationsT in-ca Details of associates which are yet to commence operations [Table] 1.0 able ind-as AssociatesWhichAreYetToCommenceOperationsAxis Associates which are yet to commence operations [Axis] 1.0 DetailsOfAssociatesWhichAreYetToCommenceOperationsLi in-ca Details of associates which are yet to commence operations [Line Items] 2.0 neItems ind-as NameOfAssociateWhichIsYetToCommenceOperations Name of associate which is yet to commence operations 1.0 CountryOfIncorporationOrResidenceOfAssociateWhichIsYetCountryofincorporationorresidenceofassociatewhichisyettocommence ind-as 2.0 ToCommenceOperations operations in-ca CINOfAssociateWhichIsYetToCommenceOperations CIN of associate which is yet to commence operations 3.0 in-ca PANOfAssociateWhichIsYetToCommenceOperations PAN of associate which is yet to commence operations 4.0 IdentificationNumberOfForeignAssociateWhichIsYetToCom Identification number of foreign associate which is yet to commence in-ca 5.0 menceOperationsInCountryOfIncorporationOrResidence operations in country of incorporation or residence636 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Natureofissuingauthorityincountryofincorporationorresidenceassociate in-ca 6.0 enceAssociateWhichIsYetToCommenceOperations which is yet to commence operations http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500f Definition [611500f] Notes - Interests in other entities prefix name label order in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearAbstract Details of associates liquidated or sold during year [Abstract] in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearTable Details of associates liquidated or sold during year [Table] 1.0 ind-as AssociatesLiquidatedOrSoldDuringYearAxis Associates liquidated or sold during year [Axis] 1.0 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearLineItems Details of associates liquidated or sold during year [Line Items] 2.0 ind-as NameOfAssociateLiquidatedOrSoldDuringYear Name of associate liquidated or sold during year 1.0 CountryOfIncorporationOrResidenceOfAssociateLiquidated Countryofincorporationorresidenceofassociateliquidatedorsoldduring ind-as 2.0 OrSoldDuringYear year in-ca CINOfAssociateLiquidatedOrSoldDuringYear CIN of associate liquidated or sold during year 3.0 in-ca PANOfAssociateLiquidatedOrSoldDuringYear PAN of associate liquidated or sold during year 4.0 IdentificationNumberOfForeignAssociateLiquidatedOrSoldD Identificationnumberofforeignassociate liquidatedorsoldduringyearin in-ca 5.0 uringYearInCountryOfIncorporationOrResidence country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Natureofissuingauthorityincountryofincorporationorresidenceforeign in-ca 6.0 enceForeignAssociateLiquidatedOrSoldDuringYear associate liquidated or sold during year http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500g Definition [611500g] Notes - Interests in other entities prefix name label order ind-as DisclosureOfJointOperationsAbstract Disclosure of joint operations [Abstract] ind-as DisclosureOfJointOperationsTable Disclosure of joint operations [Table] 1.0 ind-as JointOperationsAxis Joint operations [Axis] 1.0 ind-as DisclosureOfJointOperationsLineItems Disclosure of joint operations [Line items] 2.0 ind-as NameOfJointOperation Name of joint operation 1.0 DescriptionOfNatureOfEntitysRelationshipWithJointOperatio ind-as Description of nature of entity's relationship with joint operation 2.0 n ind-as PrincipalPlaceOfBusinessOfJointOperation Principal place of business of joint operation 3.0 ind-as CountryOfIncorporationOfJointOperation Country of incorporation of joint operation 4.0 in-ca PermanentAccountNumberOfJointOperation Permanent account number of joint operation 5.0 in-ca CINOfJointOperation CIN of Joint operation 6.0 IdentificationNumberOfForeignJointOperationInCountryOfIn Identificationnumberofforeignjointoperationincountryofincorporationor in-ca 7.0 corporationOrResidence residence ind-as ProportionOfOwnershipInterestInJointOperation Proportion of ownership interest in joint operation 8.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 637 ind-as ProportionOfVotingRightsHeldInJointOperation Proportion of voting rights held in joint operation 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500h Definition [611500h] Notes - Interests in other entities prefix name label order ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] 1.0 ind-as JointVenturesAxis Joint ventures [Axis] 1.0 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] 2.0 ind-as NameOfJointVenture Name of joint venture 1.0 ind-as DescriptionOfNatureOfEntitysRelationshipWithJointVenture Description of nature of entity's relationship with joint venture 2.0 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture 3.0 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture 4.0 in-ca PermanentAccountNumberOfJointVenture Permanent account number of joint venture 5.0 in-ca CINOfJointVenture CIN of joint venture 6.0 IdentificationNumberOfForeignJointVentureInCountryOfIncoIdentificationnumberofforeignjointventureincountryofincorporationor in-ca 7.0 rporationOrResidence residence in-ca CINOfJointVenturerWhoseReportingDateIsDifferent CIN of joint venturer whose reporting date is different 8.0 in-ca PANOfJointVenturerWhoseReportingDateIsDifferent PAN of joint venturer whose reporting date is different 9.0 in-ca NumberOfSharesHeldOfJointVenture Number of shares held of joint venture 10.0 in-ca AmountOfInvestmentInJointVenture Amount of investment in joint venture 11.0 in-ca LatestAuditedBalanceSheetDate Latest audited balance sheet date 12.0 DescriptionOfReasonWhyUsingDifferentReportingDateOrPe Descriptionofreasonwhyusingdifferentreportingdateorperiodforjoint ind-as 13.0 riodForJointVenture venture in-ca WhetherJointVentureHasBeenConsideredInConsolidation Whether joint venture has been considered in consolidation 14.0 in-ca ReasonWhyJointVentureIsNotConsolidated Reason why joint venture is not consolidated 15.0 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture 16.0 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture 17.0 DescriptionOfWhetherInvestmentInJointVentureIsMeasured Descriptionofwhetherinvestmentinjointventureismeasuredusingequity ind-as 18.0 UsingEquityMethodOrAtFairValue method or at fair value DescriptionOfBasisOfPreparationOfSummarisedFinancialInf Description of basis of preparationof summarised financial informationof ind-as 19.0 ormationOfJointVenture joint venture NetWorthAttributableToShareholdingAsPerLatestAuditedBalNetworthattributabletoshareholdingasperlatestauditedbalancesheetjoint in-ca 20.0 anceSheetJointVenture venture in-ca ProfitLossForYearJointVenture Profit (loss) for year joint venture 21.0 in-ca ProfitLossForYearJointVentureConsideredInConsolidation Profit (loss) for year joint venture considered in consolidation 1.0 ProfitLossForYearJointVentureNotConsideredInConsolidatio in-ca Profit (loss) for year joint venture not considered in consolidation 2.0 n ind-as DividendsReceivedOfJointVenture Dividends received of joint venture 22.0 ind-as CurrentAssetsOfJointVenture Current assets of joint venture 23.0638 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as NoncurrentAssetsOfJointVenture Non-current assets of joint venture 24.0 ind-as CurrentLiabilitiesOfJointVenture Current liabilities of joint venture 25.0 ind-as NoncurrentLiabilitiesOfJointVenture Non-current liabilities of joint venture 26.0 ind-as RevenueOfJointVenture Revenue of joint venture 27.0 ind-as ProfitLossFromContinuingOperationsOfJointVenture Profit (loss) from continuing operations of joint venture 28.0 ind-as ProfitLossFromDiscontinuedOperationsOfJointVenture Profit (loss) from discontinued operations of joint venture 29.0 ind-as OtherComprehensiveIncomeOfJointVenture Other comprehensive income of joint venture 30.0 ind-as ComprehensiveIncomeOfJointVenture Comprehensive income of joint venture 31.0 ind-as CashAndCashEquivalentsOfJointVenture Cash and cash equivalents of joint venture 32.0 ind-as OtherCurrentFinancialLiabilitiesOfJointVenture Other current financial liabilities of joint venture 33.0 ind-as OtherNoncurrentFinancialLiabilitiesOfJointVenture Other non-current financial liabilities of joint venture 34.0 ind-as DepreciationAndAmortisationExpenseOfJointVenture Depreciation and amortisation expense of joint venture 35.0 ind-as RevenueFromInterestOfJointVenture Revenue from interest of joint venture 36.0 ind-as InterestExpenseOfJointVenture Interest expense of joint venture 37.0 ind-as IncomeTaxExpenseContinuingOperationsOfJointVenture Income tax expense continuing operations of joint venture 38.0 FairValueOfInvestmentInJointVenturesWherePriceQuotation Fairvalueofinvestmentsinjointventuresforwhichtherearequotedmarket ind-as 39.0 sPublished prices ind-as InvestmentAccountedForUsingEquityMethodOfJointVenture Investment accounted for using equity method of joint venture 40.0 ShareOfProfitLossOfContinuingOperationsOfJointVenturesA Shareofprofit(loss)fromcontinuingoperationsofjointventuresaccounted ind-as 41.0 ccountedForUsingEquityMethod for using equity method ShareOfProfitLossOfDiscontinuedOperationsOfJointVenture Shareofpost-taxprofit(loss)fromdiscontinuedoperationsofjointventures ind-as 42.0 sAccountedForUsingEquityMethod accounted for using equity method ShareOfOtherComprehensiveIncomeOfJointVenturesAccoun Shareofothercomprehensiveincomeofjointventuresaccountedforusing ind-as 43.0 tedForUsingEquityMethod equity method, net of tax ShareOfTotalComprehensiveIncomeOfJointVenturesAccount Share oftotalcomprehensive income ofjointventures accounted forusing ind-as 44.0 edForUsingEquityMethod equity method DisclosureOfReconciliationOfSummarisedFinancialInformati Disclosure of reconciliation of summarised financial information of joint ind-as onOfJointVentureAccountedForUsingEquityMethodToCarryiventureaccountedforusingequitymethodtocarryingamountofinterestin45.0 ngAmountOfInterestInJointVentureExplanatory joint venture [Text Block] DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTDescriptionofnatureandextentofsignificantrestrictionsontransferoffunds ind-as 46.0 ransferOfFundsToEntity to entity ind-as UnrecognisedShareOfLossesOfJointVentures Unrecognised share of losses of joint ventures 47.0 ind-as CumulativeUnrecognisedShareOfLossesOfJointVentures Cumulative unrecognised share of losses of joint ventures 48.0 ind-as CommitmentsInRelationToJointVentures Commitments in relation to joint ventures 49.0 ContingentLiabilitiesIncurredByVenturerInRelationToInteres ind-as Contingent liabilities incurred in relation to interests in joint ventures 50.0 tsInJointVentures ShareOfContingentLiabilitiesIncurredJointlyWithOtherVentu ind-as Share of contingent liabilities incurred jointly with other venturers 51.0 rers http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500i Definition [611500i] Notes - Interests in other entities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 639 prefix name label order DetailsOfJointVenturesWhichAreYetToCommenceOperation in-ca Details of joint ventures which are yet to commence operations [Abstract] sAbstract DetailsOfJointVenturesWhichAreYetToCommenceOperation in-ca Details of joint ventures which are yet to commence operations [Table] 1.0 sTable ind-as JointVenturesWhichAreYetToCommenceOperationsAxis Joint ventures which are yet to commence operations [Axis] 1.0 DetailsOfJointVenturesWhichAreYetToCommenceOperation in-ca Details of joint ventures which are yet to commence operations [Line Items] 2.0 sLineItems ind-as NameOfJointVentureWhichIsYetToCommenceOperations Name of joint venture which is yet to commence operations 1.0 CountryOfIncorporationOrResidenceOfJointVentureWhichIs Country of incorporation or residence of joint venture which is yet to ind-as 2.0 YetToCommenceOperations commence operations in-ca CINOfJointVentureWhichIsYetToCommenceOperations CIN of joint venture which is yet to commence operations 3.0 in-ca PANOfJointVentureWhichIsYetToCommenceOperations PAN of joint venture which is yet to commence operations 4.0 IdentificationNumberOfForeignJointVentureWhichIsYetToC Identification number of foreign joint venture which is yet to commence in-ca 5.0 ommenceOperationsInCountryOfIncorporationOrResidence operations in country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Nature of issuing authority in country of incorporation or residence joint in-ca 6.0 enceJointVentureWhichIsYetToCommenceOperations venture which is yet to commence operations http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500j Definition [611500j] Notes - Interests in other entities prefix name label order DetailsOfJointVenturesLiquidatedOrSoldDuringYearAbstrac in-ca Details of joint ventures liquidated or sold during year [Abstract] t in-ca DetailsOfJointVenturesLiquidatedOrSoldDuringYearTable Details of joint ventures liquidated or sold during year [Table] 1.0 ind-as JointVenturesLiquidatedOrSoldDuringYearAxis Joint ventures liquidated or sold during year [Axis] 1.0 DetailsOfJointVenturesLiquidatedOrSoldDuringYearLineIte in-ca Details of joint ventures liquidated or sold during year [Line Items] 2.0 ms ind-as NameOfJointVentureLiquidatedOrSoldDuringYear Name of joint venture liquidated or sold during year 1.0 CountryOfIncorporationOrResidenceOfJointVentureLiquidat Country of incorporation or residence of joint venture liquidated or sold ind-as 2.0 edOrSoldDuringYear during year in-ca CINOfJointVentureLiquidatedOrSoldDuringYear CIN of joint venture liquidated or sold during year 3.0 in-ca PANOfJointVentureLiquidatedOrSoldDuringYear PAN of joint venture liquidated or sold during year 4.0 IdentificationNumberOfForeignJointVentureLiquidatedOrSol Identificationnumberofforeignjointventureliquidatedorsoldduringyearin in-ca 5.0 dDuringYearInCountryOfIncorporationOrResidence country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Natureofissuingauthorityincountryofincorporationorresidenceforeign in-ca 6.0 enceForeignJointVentureLiquidatedOrSoldDuringYear joint venture liquidated or sold during year http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500k Definition [611500k] Notes - Interests in other entities640 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] prefix name label order ind-as DisclosureOfUnconsolidatedStructuredEntitiesAbstract Disclosure of unconsolidated structured entities [Abstract] ind-as DisclosureOfUnconsolidatedStructuredEntitiesTable Disclosure of unconsolidated structured entities [Table] 1.0 ind-as ClassificationOfUnconsolidatedStructuredEntitiesAxis Classification of unconsolidated structured entities [Axis] 1.0 ind-as UnconsolidatedStructuredEntitiesMember Unconsolidated structured entities [Member] 1.0 ind-as SecuritisationVehiclesMember Securitisation vehicles [Member] 1.0 ind-as AssetsbackedFinancingsMember Assets-backed financings [Member] 2.0 ind-as InvestmentFundsMember Investment funds [Member] 3.0 ind-as OthersUnconsolidatedStructuredEntitiesMember Others unconsolidated structured entities [Member] 4.0 ind-as UnconsolidatedStructuredEntitiesAxis Unconsolidated structured entities [Axis] 1.0 ind-as TotalUnconsolidatedStructuredEntitiesMember Total unconsolidated structured entities [Member] 1.0 ind-as UnconsolidatedStructuredEntities1Member Unconsolidated structured entities 1 [Member] 1.0 ind-as UnconsolidatedStructuredEntities2Member Unconsolidated structured entities 2 [Member] 2.0 ind-as UnconsolidatedStructuredEntities3Member Unconsolidated structured entities 3 [Member] 3.0 ind-as UnconsolidatedStructuredEntities4Member Unconsolidated structured entities 4 [Member] 4.0 ind-as UnconsolidatedStructuredEntities5Member Unconsolidated structured entities 5 [Member] 5.0 ind-as UnconsolidatedStructuredEntities6Member Unconsolidated structured entities 6 [Member] 6.0 ind-as UnconsolidatedStructuredEntities7Member Unconsolidated structured entities 7 [Member] 7.0 ind-as UnconsolidatedStructuredEntities8Member Unconsolidated structured entities 8 [Member] 8.0 ind-as UnconsolidatedStructuredEntities9Member Unconsolidated structured entities 9 [Member] 9.0 ind-as UnconsolidatedStructuredEntities10Member Unconsolidated structured entities 10 [Member] 10.0 ind-as DisclosureOfUnconsolidatedStructuredEntitiesLineItems Disclosure of unconsolidated structured entities [Line items] 2.0 in-ca NameOfUnconsolidatedStructuredEntity Name of un-consolidated structured entity 1.0 PermanentAccountNumberOfUnconsolidatedStructuredEntit in-ca Permanent account number of un-consolidated structured entity 2.0 y in-ca CINOfUnconsolidatedStructuredEntity CIN of un-consolidated structured entity 3.0 IdentificationNumberOfForeignUnconsolidatedStructuredEnt Identificationnumberofforeignun-consolidatedstructuredentityincountry in-ca 4.0 ityInCountryOfIncorporationOrResidence of incorporation or residence DisclosureOfInformationAboutInterestsInStructuredEntityEx ind-as Disclosure of information about interests in structured entity [Text Block] 5.0 planatory DescriptionOfHowEntityDeterminedWhichStructuredEntities ind-as Description of how entity determined which structured entities it sponsored 6.0 ItSponsored ind-as IncomeFromStructuredEntities Income from structured entities 7.0 ind-as DescriptionOfTypesOfIncomeFromStructuredEntities Description of types of income from structured entities 8.0 ind-as AssetsTransferredToStructuredEntitiesAtTimeOfTransfer Assets transferred to structured entities, at time of transfer 9.0 AssetsRecognisedInEntitysFinancialStatementsInRelationTo Assets recognised in entity's financial statements in relation to structured ind-as 10.0 StructuredEntities entities LiabilitiesRecognisedInEntitysFinancialStatementsInRelation Liabilitiesrecognisedinentity'sfinancialstatementsinrelationtostructured ind-as 11.0 ToStructuredEntities entities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 641 DescriptionOfLineItemsInBalanceSheetInWhichAssetsAndLi Description of line items in balance sheet in which assets and liabilities ind-as abilitiesRecognisedInRelationToStructuredEntitiesAreRecog 12.0 recognised in relation to structured entities are recognised nised ind-as MaximumExposureToLossFromInterestsInStructuredEntities Maximum exposure to loss from interests in structured entities 13.0 InformationAboutHowMaximumExposureToLossFromIntere Informationabouthowmaximumexposuretolossfrominterestsinstructured ind-as 14.0 stsInStructuredEntitiesIsDetermined entities is determined DescriptionOfFactAndReasonsWhyMaximumExposureToLo Descriptionoffactandreasonswhymaximumexposuretolossfrominterests ind-as 15.0 ssFromInterestsInStructuredEntitiesCannotBeQuantified in structured entities cannot be quantified DescriptionOfComparisonBetweenAssetsAndLiabilitiesReco Descriptionofcomparisonbetweenassetsandliabilitiesrecognisedinrelation ind-as gnisedInRelationToStructuredEntitiesAndMaximumExposure to structured entities and maximum exposure to loss from interests in16.0 ToLossFromInterestsInStructuredEntities structured entities DescriptionOfTypeOfSupportProvidedToStructuredEntityWitDescriptionoftypeofsupportprovidedtostructuredentitywithouthaving ind-as 17.0 houtHavingContractualObligationToDoSo contractual obligation to do so SupportProvidedToStructuredEntityWithoutHavingContractu Supportprovidedtostructuredentitywithouthavingcontractualobligationto ind-as 18.0 alObligationToDoSo do so DescriptionOfReasonsForProvidingSupportToStructuredEntitDescription of reasons for providing support to structured entity without ind-as 19.0 yWithoutHavingContractualObligationToDoSo having contractual obligation to do so ind-as DescriptionOfIntentionsToProvideSupportToStructuredEntityDescription of intentions to provide support to structured entity 20.0 AdditionalInformationAboutNatureOfAndChangesInRisksAs Additionalinformationaboutnatureofandchangesinrisksassociatedwith ind-as 21.0 sociatedWithInterestsInStructuredEntitiesExplanatory interests in structured entities [Text Block] DescriptionOfTermsOfContractualArrangementsThatCouldR Descriptionoftermsofcontractualarrangementsthatcouldrequireparentor ind-as equireParentOrSubsidiariesToProvideFinancialSupportToStr 1.0 subsidiaries to provide financial support to structured entity ucturedEntity ind-as LossesIncurredInRelationToInterestsInStructuredEntities Losses incurred in relation to interests in structured entities 2.0 DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfSt Descriptionofwhetherentityisrequiredtoabsorblossesofstructuredentities ind-as 3.0 ructuredEntitiesBeforeOtherParties before other parties MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRMaximumlimit of losses of structured entities which entity is required to ind-as 4.0 equiredToAbsorbBeforeOtherParties absorb before other parties DisclosureOfRankingAndAmountsOfPotentialLossesInStruct Disclosure ofrankingandamounts ofpotentiallossesinstructuredentities ind-as uredEntitiesBorneByPartiesWhoseInterestsRankLowerThanE 5.0 borne by parties whose interests rank lower than entity's interests [Text Block] ntitysInterestsExplanatory DisclosureOfInformationAboutLiquidityArrangementsGuaranDisclosure ofinformationaboutliquidityarrangements, guarantees orother ind-as teesOrOtherCommitmentsWithThirdPartiesThatMayAffectFa commitmentswiththirdpartiesthatmayaffectfairvalueorriskofinterestsin6.0 irValueOrRiskOfInterestsInStructuredEntitiesExplanatory structured entities [Text Block] DescriptionOfDifficultiesStructuredEntityExperiencedInFina Description of difficulties structured entity experienced in financing its ind-as 7.0 ncingItsActivities activities DisclosureOfFormsOfFundingOfStructuredEntityAndTheirW Disclosureofformsoffundingofstructuredentityandtheirweighted-average ind-as 8.0 eightedaverageLifeExplanatory life [Text Block] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500l Definition [611500l] Notes - Interests in other entities prefix name label order DisclosureOfInformationAboutUnconsolidatedSubsidiariesA ind-as Disclosure of information about unconsolidated subsidiaries [Abstract] bstract DisclosureOfInformationAboutUnconsolidatedSubsidiariesTa ind-as Disclosure of information about unconsolidated subsidiaries [Table] 1.0 ble642 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as UnconsolidatedSubsidiariesAxis Unconsolidated subsidiaries [Axis] 1.0 DisclosureOfInformationAboutUnconsolidatedSubsidiariesLi ind-as Disclosure of information about unconsolidated subsidiaries [Line items] 2.0 neItems ind-as TypeOfUnconsolidatedSubsidiaries Type of un-consolidated subsidiaries 1.0 ind-as NameOfSubsidiary Name of subsidiary 2.0 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 3.0 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary 4.0 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 5.0 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 6.0 IdentificationNumberOfForeignSubsidiaryInCountryOfIncorp Identification number of foreign subsidiary in country of incorporation or in-ca 7.0 orationOrResidence residence ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary 8.0 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary 9.0 DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTDescriptionofnatureandextentofsignificantrestrictionsontransferoffunds ind-as 10.0 ransferOfFundsToParent to parent DescriptionOfCurrentCommitmentsOrIntentionsToProvideSu Description of current commitments or intentions to provide support to ind-as 11.0 pportToSubsidiary subsidiary DescriptionOfTypeOfSupportProvidedToSubsidiaryWithout Descriptionoftypeofsupportprovidedtosubsidiarybyinvestmententityor ind-as 12.0 HavingContractualObligationToDoSo its subsidiaries without having contractual obligation to do so SupportProvidedToSubsidiaryWithoutHavingContractualObliSupportprovidedtosubsidiarybyinvestmententityoritssubsidiarieswithout ind-as 13.0 gationToDoSo having contractual obligation to do so DescriptionOfReasonsForProvidingSupportToSubsidiaryWit Description of reasons for providing support to subsidiary by investment ind-as 14.0 houtHavingContractualObligationToDoSo entity or its subsidiaries without having contractual obligation to do so http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInterestsInOtherEntities_611500m Definition [611500m] Notes - Interests in other entities prefix name label order DisclosureOfInformationAboutUnconsolidatedStructuredEnti Disclosureofinformationaboutunconsolidatedstructuredentitiescontrolled ind-as tiesControlledByInvestmentEntityAbstract by investment entity [Abstract] DisclosureOfInformationAboutUnconsolidatedStructuredEnti Disclosureofinformationaboutunconsolidatedstructuredentitiescontrolled ind-as 1.0 tiesControlledByInvestmentEntityTable by investment entity [Table] UnconsolidatedStructuredEntitiesControlledByInvestmentEnt ind-as Unconsolidated structured entities controlled by investment entity [Axis] 1.0 ityAxis DisclosureOfInformationAboutUnconsolidatedStructuredEnti Disclosureofinformationaboutunconsolidatedstructuredentitiescontrolled ind-as 2.0 tiesControlledByInvestmentEntityLineItems by investment entity [Line items] in-ca NameOfUnconsolidatedStructuredEntity Name of un-consolidated structured entity 1.0 PermanentAccountNumberOfUnconsolidatedStructuredEntit in-ca Permanent account number of un-consolidated structured entity 2.0 y in-ca CINOfUnconsolidatedStructuredEntity CIN of un-consolidated structured entity 3.0 IdentificationNumberOfForeignUnconsolidatedStructuredEnt Identificationnumberofforeignun-consolidatedstructuredentityincountry in-ca 4.0 ityInCountryOfIncorporationOrResidence of incorporation or residence[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 643 DescriptionOfTermsOfContractualArrangementsThatCouldR Description of terms of contractual arrangements that could require investment equireInvestmentEntityOrItsSubsidiariesToProvideFinancialS ind-as entity or its subsidiaries to provide financial support to unconsolidated5.0 upportToUnconsolidatedStructuredEntityControlledByInvest structured entity controlled by investment entity mentEntity ExplanationOfRelevantFactorsInReachingDecisionToProvide Explanationofrelevantfactorsinreachingdecisiontoprovidesupportthat ind-as SupportThatResultedInControllingUnconsolidatedStructured 6.0 resulted in controlling unconsolidated structured entity Entity http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherProvisionsContingentLiabilitiesAndConting entAssets_611700 [611700]Notes-Otherprovisions,contingentliabilitiesand Definition contingent assets prefix name label order ind-as DisclosureOfOtherProvisionsAbstract Disclosure of other provisions [Abstract] ind-as DisclosureOfOtherProvisionsTable Disclosure of other provisions [Table] 1.0 ind-as ClassesOfProvisionsAxis Classes of other provisions [Axis] 1.0 ind-as OtherProvisionsMember Other provisions [Member] 1.0 ind-as WarrantyProvisionMember Warranty provision [Member] 1.0 ind-as RestructuringProvisionMember Restructuring provision [Member] 2.0 ind-as LegalProceedingsProvisionMember Legal proceedings provision [Member] 3.0 ind-as RefundsProvisionMember Refunds provision [Member] 4.0 ind-as OnerousContractsProvisionMember Onerous contracts provision [Member] 5.0 ProvisionForDecommissioningRestorationAndRehabilitation ind-as Provision for decommissioning restoration and rehabilitation costs [Member] 6.0 CostsMember ind-as OtherEnvironmentRelatedProvisionMember Other environment related provision [Member] 7.0 ind-as ProvisionForCreditCommitmentsMember Provision for credit commitments [Member] 8.0 ind-as ProvisionForTaxesOtherThanIncomeTaxMember Provision for taxes other than income tax [Member] 9.0 ind-as CSRExpenditureProvisionMember CSR expenditure provision [Member] 10.0 ind-as OtherProvisionsOthersMember Other provisions, others [Member] 11.0 ind-as OtherProvisionsOthers1Member Other provisions, others 1 [Member] 1.0 ind-as OtherProvisionsOthers2Member Other provisions, others 2 [Member] 2.0 ind-as OtherProvisionsOthers3Member Other provisions, others 3 [Member] 3.0 ind-as OtherProvisionsOthers4Member Other provisions, others 4 [Member] 4.0 ind-as OtherProvisionsOthers5Member Other provisions, others 5 [Member] 5.0 ind-as DisclosureOfOtherProvisionsLineItems Disclosure of other provisions [Line items] 2.0 ind-as ReconciliationOfChangesInOtherProvisionsAbstract Reconciliation of changes in other provisions [Abstract] 1.0 ind-as OtherProvisions Other provisions 1.0 ind-as ChangesInOtherProvisionsAbstract Changes in other provisions [Abstract] 2.0 ind-as AdditionalProvisionsOtherProvisionsAbstract Additional provisions, other provisions [Abstract] 1.0 ind-as NewProvisionsOtherProvisions New provisions, other provisions 1.0644 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IncreaseDecreaseInExistingProvisionsOtherProvisions Increase in existing provisions, other provisions 2.0 ind-as AdditionalProvisionsOtherProvisions Additional provisions, other provisions 3.0 ind-as AcquisitionsThroughBusinessCombinationsOtherProvisions Acquisitions through business combinations, other provisions 2.0 ind-as ProvisionUsedOtherProvisions Provision used, other provisions 3.0 ind-as UnusedProvisionReversedOtherProvisions Unused provision reversed, other provisions 4.0 IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOt ind-as Increase through adjustments arising from passage of time, other provisions 5.0 herProvisions IncreaseDecreaseThroughChangeInDiscountRateOtherProvis ind-as Increase (decrease) through change in discount rate, other provisions 6.0 ions IncreaseDecreaseThroughNetExchangeDifferencesOtherProv ind-as Increase (decrease) through net exchange differences, other provisions 7.0 isions DecreaseThroughLossOfControlOfSubsidiaryOtherProvision ind-as Decrease through loss of control of subsidiary, other provisions 8.0 s IncreaseDecreaseThroughTransfersAndOtherChangesOtherP ind-as Increase (decrease) through transfers and other changes, other provisions 9.0 rovisions DecreaseThroughTransferToLiabilitiesIncludedInDisposalGr Decreasethroughtransfertoliabilitiesincludedindisposalgroupsclassified ind-as 10.0 oupsClassifiedAsHeldForSaleOtherProvisions as held for sale, other provisions ind-as OtherIncreaseDecreaseInOtherProvisions Other increase decrease in other provisions 11.0 ind-as ChangesInOtherProvisions Changes in other provisions 12.0 ind-as OtherProvisions Other provisions 3.0 ind-as DescriptionOfNatureOfObligationOtherProvisions Description of nature of obligation, other provisions 2.0 ind-as DescriptionOfExpectedTimingOfOutflowsOtherProvisions Description of expected timing of outflows other provisions 3.0 IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOt ind-as Indication of uncertainties of amount or timing of outflows other provisions 4.0 herProvisions DescriptionOfMajorAssumptionsMadeConcerningFutureEve Description of major assumptions made concerning future events other ind-as 5.0 ntsOtherProvisions provisions AssetsRecognisedForExpectedReimbursementOtherProvisio ind-as Assets recognised for expected reimbursement other provisions 6.0 ns ind-as ExpectedReimbursementOtherProvisions Expected reimbursement other provisions 7.0 ind-as DescriptionOfOtherProvisionsOthers Description of other provisions, others 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherProvisionsContingentLiabilitiesAndConting entAssets_611700a [611700a]Notes-Otherprovisions,contingentliabilitiesand Definition contingent assets prefix name label order ind-as DisclosureOfContingentLiabilitiesAbstract Disclosure of contingent liabilities [Abstract] ind-as DisclosureOfContingentLiabilitiesTable Disclosure of contingent liabilities [Table] 1.0 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] 1.0 ind-as ContingentLiabilitiesMember Contingent liabilities [Member] 1.0 ind-as WarrantyContingentLiabilityMember Warranty contingent liability [Member] 1.0 ind-as RestructuringContingentLiabilityMember Restructuring contingent liability [Member] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 645 ind-as LegalProceedingsContingentLiabilityMember Legal proceedings contingent liability [Member] 3.0 ind-as OnerousContractsContingentLiabilityMember Onerous contracts contingent liability [Member] 4.0 ContingentLiabilityForDecommissioningRestorationAndRehaContingentliabilityfordecommissioningrestorationandrehabilitationcosts ind-as 5.0 bilitationCostsMember [Member] ind-as OtherEnvironmentRelatedContingentLiabilityMember Other environment related contingent liability [Member] 6.0 ind-as TaxContingentLiabilityMember Tax contingent liability [Member] 7.0 ind-as ContingentLiabilityForGuaranteesMember Contingent liability for guarantees [Member] 8.0 ind-as ContingentLiabilitiesOfJointVentureMember Contingent liabilities of joint venture [Member] 9.0 ind-as ContingenciesRelatedToGovernmentGrantMember Contingencies related to government grant [Member] 10.0 ind-as ShareOfContingentLiabilitiesOfAssociatesMember Share of contingent liabilities of associates [Member] 11.0 ContingentLiabilityArisingFromPostemploymentBenefitOblig Contingent liability arising from post-employment benefit obligations ind-as 12.0 ationsMember [Member] ind-as OtherContingentLiabilitiesMember Other contingent liabilities [Member] 13.0 ind-as IndemnityForGuaranteesGivenByBankMember Indemnity for guarantees given by bank [Member] 1.0 IndemnityForGuaranteesGivenByFinancialInstitutionsMembe ind-as Indemnity for guarantees given by financial institutions [Member] 2.0 r ind-as GuaranteeGivenForLetterOfCreditMember Guarantee given for letter of credit [Member] 3.0 ind-as GuaranteeGivenForRelatedPartiesMember Guarantee given for related parties [Member] 4.0 ind-as OtherGuaranteesGivenMember Other guarantees given [Member] 5.0 ind-as ContingentLiabilityOnBillDiscountedMember Contingent liability on bill discounted [Member] 6.0 ContingentLiabilityOnUncalledLiabilityOnPartlyPaidUpShar ind-as Contingent liability on uncalled liability on partly paid-up shares [Member] 7.0 esMember ContingentLiabilityOnDisputedTaxLiabilitiesRelatingToSalesContingent liability on disputed tax liabilities relating to sales service and ind-as 8.0 ServiceAndIncomeMember income [Member] ind-as ContingentLiabilityOnDisputedSalesTaxMember Contingent liability on disputed sales tax [Member] 9.0 ind-as ContingentLiabilityOnDisputedIncomeTaxMember Contingent liability on disputed income tax [Member] 10.0 ind-as ContingentLiabilityOnDisputedExciseDemandsMember Contingent liability on disputed excise demands [Member] 11.0 ind-as ContingentLiabilityOnDisputedCustomDemandsMember Contingent liability on disputed custom demands [Member] 12.0 ind-as ContingentLiabilityOnDisputedServiceTaxDemandsMember Contingent liability on disputed service tax demands [Member] 13.0 ind-as ContingentLiabilityOnOtherDisputedTaxLiabilitiesMember Contingent liability on other disputed tax liabilities [Member] 14.0 ContingentLiabilityOnDisputedLiabilityRelatingToEmployee Contingentliabilityondisputedliabilityrelatingtoemployeesandotherstaff ind-as 15.0 sAndOtherStaffMember [Member] ContingentLiabilityRelatingToProvisionsUnderCompaniesAc ind-as Contingent liability relating to provisions under companies act [Member] 16.0 tMember ind-as ContingentLiabilityInForeignExchangeMember Contingent liability in foreign exchange [Member] 17.0 ContingentLiabilitiesInRespectOfDerivativeTransactionsMe ind-as Contingent liabilities in respect of derivative transactions [Member] 18.0 mber ContingentLiabilityOnLiquidatedDamagesForDelayInDeliver Contingent liability on liquidated damages for delay in delivery of goods ind-as 19.0 yOfGoodsMember [Member] ind-as ContingentLiabilityOnLeaseCommitmentsMember Contingent liability on lease commitments [Member] 20.0 ind-as ContingentLiabilityOnEnvironmentalLiabilitiesMember Contingent liability on environmental liabilities [Member] 21.0 ContingentLiabilityOnDisputedLiabilitiesPendingBeforeCour ind-as Contingent liability on disputed liabilities pending before court [Member] 22.0 tMember646 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ContingentLiabilitiesInRespectOfTechnologyKnowHowFees Contingent liabilities in respect of technology know-how fees royalties ind-as 23.0 RoyaltiesMember [Member] ind-as OtherContingentLiabilitiesOthersMember Other contingent liabilities, others [Member] 24.0 ind-as DisclosureOfContingentLiabilitiesLineItems Disclosure of contingent liabilities [Line items] 2.0 ind-as DescriptionOfNatureOfObligationContingentLiabilities Description of nature of obligation, contingent liabilities 1.0 ind-as ExplanationOfFinancialEffectOfContingentLiabilities Explanation of estimated financial effect of contingent liabilities 2.0 ind-as EstimatedFinancialEffectOfContingentLiabilities Estimated financial effect of contingent liabilities 3.0 ExplanationOfPossibilityOfReimbursementContingentLiabilit ind-as Explanation of possibility of reimbursement contingent liabilities 4.0 ies IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsCo Indication of uncertainties of amount or timing of outflows contingent ind-as 5.0 ntingentLiabilities liabilities http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesImpairmentOfAssets_612100 Definition [612100] Notes - Impairment of assets prefix name label order DisclosureOfImpairmentLossAndReversalOfImpairmentLoss ind-as Disclosure of impairment loss and reversal of impairment loss [Abstract] Abstract DisclosureOfImpairmentLossAndReversalOfImpairmentLoss ind-as Disclosure of impairment loss and reversal of impairment loss [Table] 1.0 Table ind-as ClassesOfAssetsAxis Classes of assets [Axis] 1.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 2.0 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 3.0 ind-as InvestmentPropertyMember Investment property [Member] 4.0 ind-as GoodwillMember Goodwill [Member] 5.0 ind-as RightOfUseAssetsMember Right-of-use assets [Member] 6.0 ind-as ExplorationAndEvaluationAssetsMember Exploration and evaluation assets [Member] 7.0 ind-as InvestmentsAccountedForUsingEquityMethodMember Investments accounted for using equity method [Member] 8.0 NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSal ind-as Non-current assets or disposal groups classified as held for sale [Member] 9.0 eMember ind-as OtherImpairedAssetsMember Other impaired assets [Member] 10.0 ind-as OtherImpairedAssets1Member Other impaired assets 1 [Member] 1.0 ind-as OtherImpairedAssets2Member Other impaired assets 2 [Member] 2.0 ind-as OtherImpairedAssets3Member Other impaired assets 3 [Member] 3.0 ind-as OtherImpairedAssets4Member Other impaired assets 4 [Member] 4.0 ind-as OtherImpairedAssets5Member Other impaired assets 5 [Member] 5.0 ind-as OtherImpairedAssets6Member Other impaired assets 6 [Member] 6.0 ind-as OtherImpairedAssets7Member Other impaired assets 7 [Member] 7.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 647 ind-as OtherImpairedAssets8Member Other impaired assets 8 [Member] 8.0 ind-as OtherImpairedAssets9Member Other impaired assets 9 [Member] 9.0 ind-as OtherImpairedAssets10Member Other impaired assets 10 [Member] 10.0 DisclosureOfImpairmentLossAndReversalOfImpairmentLoss ind-as Disclosure of impairment loss and reversal of impairment loss [Line items] 2.0 LineItems ind-as DescriptionOfOtherImpairedAssets Description of other impaired assets 1.0 ind-as ImpairmentLossRecognisedInProfitOrLoss Impairment loss recognised in profit or loss 2.0 DescriptionOfLineItemsInStatementOfComprehensiveIncom Descriptionofline item(s)instatementofcomprehensiveincome inwhich ind-as eInWhichImpairmentLossesRecognisedInProfitOrLossAreInc 3.0 impairment losses recognised in profit or loss are included luded ind-as ReversalOfImpairmentLossRecognisedInProfitOrLoss Reversal of impairment loss recognised in profit or loss 4.0 DescriptionOfLineItemsInStatementOfComprehensiveIncom Descriptionofline item(s)instatementofcomprehensiveincome inwhich ind-as eInWhichImpairmentLossesRecognisedInProfitOrLossAreRe 5.0 impairment losses recognised in profit or loss are reversed versed ind-as ImpairmentLossRecognisedInOtherComprehensiveIncome Impairment loss recognised in other comprehensive income 6.0 ReversalOfImpairmentLossRecognisedInOtherComprehensiv ind-as Reversal of impairment loss recognised in other comprehensive income 7.0 eIncome http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesImpairmentOfAssets_612100a Definition [612100a] Notes - Impairment of assets prefix name label order DisclosureOfInformationForEachMaterialImpairmentLossRe Disclosure of information for impairment loss recognised or reversed for ind-as cognisedOrReversedForIndividualAssetsOrCashgeneratingU individual Assets or cash-generating unit [Abstract] nitAbstract DisclosureOfInformationForEachMaterialImpairmentLossRe Disclosure of information for impairment loss recognised or reversed for ind-as cognisedOrReversedForIndividualAssetsOrCashgeneratingU 1.0 individual Assets or cash-generating unit [Table] nitTable ind-as IndividualAssetsOrCashGeneratingUnitsAxis Individual assets or cash generating units [Axis] 1.0 DisclosureOfInformationForEachMaterialImpairmentLossRe Disclosure of information for impairment loss recognised or reversed for ind-as cognisedOrReversedForIndividualAssetsOrCashgeneratingU 2.0 individual Assets or cash-generating unit [Line items] nitLineItems ind-as DescriptionOfIndividualAssetsOrCashGeneratingUnits Description of individual assets or cash-generating units 1.0 ExplanationOfMainEventsAndCircumstancesThatLedToRec Explanation of main events and circumstances that led to recognition of ind-as ognitionOfImpairmentLossesAndReversalsOfImpairmentLos 2.0 impairment losses and reversals of impairment losses cash generating units sesCashGeneratingUnits ind-as ImpairmentLossCashGeneratingUnits Impairment loss cash generating units 3.0 ind-as ReversalOfImpairmentLossCashGeneratingUnits Reversal of impairment loss cash generating units 4.0 ind-as DescriptionOfNatureOfIndividualAssets Description of nature of individual Assets 5.0 DescriptionOfReportableSegmentToWhichIndividualAssetsB ind-as Description of reportable segment to which individual Assets belongs 6.0 elongs ind-as DescriptionOfCashGeneratingUnit Description of cash generating unit 7.0 ind-as DescriptionOfCurrentAndFormerWayOfAggregatingAssets Description of current and former way of aggregating assets 8.0 DescriptionOfReasonsForChangingWayCashgeneratingUnitI ind-as Description of reasons for changing way cash-generating unit is identified 9.0 sIdentified648 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as RecoverableAmountOfAssetsOrCashgeneratingUnit Recoverable amount of Assets or cash-generating unit 10.0 InformationWhetherRecoverableAmountOfAssetsIsFairValu InformationwhetherrecoverableamountofAssetsisfairvaluelesscostsof ind-as 11.0 eLessCostsToSellOrValueInUse disposal or value in use DescriptionOfLevelOfFairValueHierarchyWithinWhichFairV Description of level of fair value hierarchy within which fair value ind-as 12.0 alueMeasurementIsCategorised measurement is categorised DescriptionOfValuationTechniquesUsedToMeasureFairValu Descriptionofvaluationtechniquesusedtomeasurefairvaluelesscostsof ind-as 13.0 eLessCostsOfDisposal disposal DescriptionOfChangeInValuationTechniqueUsedToMeasure Descriptionofchangeinvaluationtechniqueusedtomeasurefairvalueless ind-as 14.0 FairValueLessCostsOfDisposal costs of disposal DescriptionOfReasonsForChangeInValuationTechniqueUsed Descriptionofreasonsforchangeinvaluationtechniqueusedtomeasurefair ind-as 15.0 ToMeasureFairValueLessCostsOfDisposal value less costs of disposal DescriptionOfKeyAssumptionsOnWhichManagementHasBas Description of key assumptions on which management has based ind-as 16.0 edDeterminationOfFairValueLessCostsOfDisposal determination of fair value less costs of disposal DescriptionOfManagementSApproachToDeterminingTheVal Descriptionofmanagement’sapproachtodeterminingthevalue(orvalues) ind-as 17.0 ueOrValuesAssignedToEachKeyAssumption assigned to each key assumption DiscountRateUsedInCurrentMeasurementOfFairValueLessC ind-as Discount rate used in current measurement of fair value less costs of disposal 18.0 ostsOfDisposal DiscountRateUsedInPreviousMeasurementOfFairValueLess Discount rate used in previous measurement of fair value less costs of ind-as 19.0 CostsOfDisposal disposal DescriptionOfDiscountRatesUsedInCurrentEstimateOfValue ind-as Discount rate used in current estimate of value in use 20.0 InUse DescriptionOfDiscountRatesUsedInPreviousEstimateOfValu ind-as Discount rate used in previous estimate of value in use 21.0 eInUse http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesImpairmentOfAssets_612100b Definition [612100b] Notes - Impairment of assets prefix name label order ind-as DisclosureOfImpairmentLossRecognisedOrReversedAbstractDisclosure of impairment loss recognised or reversed [Abstract] ind-as DisclosureOfImpairmentLossRecognisedOrReversedTable Disclosure of impairment loss recognised or reversed [Table] 1.0 ind-as IndividualAssetsOrCashGeneratingUnitsAxis Individual assets or cash generating units [Axis] 1.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 2.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 2.0 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 3.0 ind-as InvestmentPropertyMember Investment property [Member] 4.0 ind-as GoodwillMember Goodwill [Member] 5.0 ind-as RightOfUseAssetsMember Right-of-use assets [Member] 6.0 ind-as ExplorationAndEvaluationAssetsMember Exploration and evaluation assets [Member] 7.0 ind-as InvestmentsAccountedForUsingEquityMethodMember Investments accounted for using equity method [Member] 8.0 NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSal ind-as Non-current assets or disposal groups classified as held for sale [Member] 9.0 eMember ind-as OtherImpairedAssetsMember Other impaired assets [Member] 10.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 649 ind-as OtherImpairedAssets1Member Other impaired assets 1 [Member] 1.0 ind-as OtherImpairedAssets2Member Other impaired assets 2 [Member] 2.0 ind-as OtherImpairedAssets3Member Other impaired assets 3 [Member] 3.0 ind-as OtherImpairedAssets4Member Other impaired assets 4 [Member] 4.0 ind-as OtherImpairedAssets5Member Other impaired assets 5 [Member] 5.0 ind-as OtherImpairedAssets6Member Other impaired assets 6 [Member] 6.0 ind-as OtherImpairedAssets7Member Other impaired assets 7 [Member] 7.0 ind-as OtherImpairedAssets8Member Other impaired assets 8 [Member] 8.0 ind-as OtherImpairedAssets9Member Other impaired assets 9 [Member] 9.0 ind-as OtherImpairedAssets10Member Other impaired assets 10 [Member] 10.0 ind-as ReportableSegmentsAxis Reportable segments [Axis] 3.0 ind-as ReportableSegmentsMember Reportable segments [Member] 1.0 ind-as ReportableSegments1Member Reportable segments 1 [Member] 1.0 ind-as ReportableSegments2Member Reportable segments 2 [Member] 2.0 ind-as ReportableSegments3Member Reportable segments 3 [Member] 3.0 ind-as ReportableSegments4Member Reportable segments 4 [Member] 4.0 ind-as ReportableSegments5Member Reportable segments 5 [Member] 5.0 ind-as ReportableSegments6Member Reportable segments 6 [Member] 6.0 ind-as ReportableSegments7Member Reportable segments 7 [Member] 7.0 ind-as ReportableSegments8Member Reportable segments 8 [Member] 8.0 ind-as ReportableSegments9Member Reportable segments 9 [Member] 9.0 ind-as ReportableSegments10Member Reportable segments 10 [Member] 10.0 ind-as ReportableSegments11Member Reportable segments 11 [Member] 11.0 ind-as ReportableSegments12Member Reportable segments 12 [Member] 12.0 ind-as ReportableSegments13Member Reportable segments 13 [Member] 13.0 ind-as ReportableSegments14Member Reportable segments 14 [Member] 14.0 ind-as ReportableSegments15Member Reportable segments 15 [Member] 15.0 ind-as ReportableSegments16Member Reportable segments 16 [Member] 16.0 ind-as ReportableSegments17Member Reportable segments 17 [Member] 17.0 ind-as ReportableSegments18Member Reportable segments 18 [Member] 18.0 ind-as ReportableSegments19Member Reportable segments 19 [Member] 19.0 ind-as ReportableSegments20Member Reportable segments 20 [Member] 20.0 DisclosureOfImpairmentLossRecognisedOrReversedLineIte ind-as Disclosure of impairment loss recognised or reversed [Line items] 2.0 ms ind-as DescriptionOfCashGeneratingUnits Description of cash-generating units 1.0 ind-as DescriptionOfSegment Description of segment 2.0 ind-as DescriptionOfOtherImpairedAssets Description of other impaired assets 3.0650 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ImpairmentLoss Impairment loss 4.0 ind-as ReversalOfImpairmentLoss Reversal of impairment loss 5.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesImpairmentOfAssets_612100c Definition [612100c] Notes - Impairment of assets prefix name label order DisclosureOfInformationForIndividualAssetsOrCashgenerati ind-as ngUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsDisclosure of information for cash-generating units [Abstract] WithIndefiniteUsefulLivesAbstract DisclosureOfInformationForIndividualAssetsOrCashgenerati ind-as ngUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsDisclosure of information for cash-generating units [Table] 1.0 WithIndefiniteUsefulLivesTable IndividualAssetsOrCashgeneratingUnitsWithSignificantAmo ind-as untOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLives Cash-generating units [Axis] 1.0 Axis DisclosureOfInformationForIndividualAssetsOrCashgenerati ind-as ngUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsDisclosure of information for cash-generating units [Line items] 2.0 WithIndefiniteUsefulLivesLineItems ind-as DescriptionOfCashGeneratingUnit Description of cash generating unit 1.0 ind-as GoodwillCashGeneratingUnit Goodwill cash generating unit 2.0 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life 3.0 DescriptionOfBasisOnWhichUnitsRecoverableAmountHasB ind-as Description of basis on which unit's recoverable amount has been determined 4.0 eenDetermined DescriptionOfKeyAssumptionsOnWhichManagementHasBas Descriptionofkeyassumptionsonwhichmanagementhasbasedcashflow ind-as 5.0 edCashFlowProjections projections DescriptionOfValuationTechniquesUsedToMeasureFairValu Descriptionofvaluationtechniquesusedtomeasurefairvaluelesscostsof ind-as 6.0 eLessCostsOfDisposal disposal DescriptionOfKeyAssumptionsOnWhichManagementHasBas Description of key assumptions on which management has based ind-as 7.0 edDeterminationOfFairValueLessCostsOfDisposal determination of fair value less costs of disposal DescriptionOfManagementsApproachToDeterminingValues Descriptionofmanagement'sapproachtodeterminingvaluesassignedtokey ind-as 8.0 AssignedToKeyAssumptions assumptions DescriptionOfLevelOfFairValueHierarchyWithinWhichFairV Description of level of fair value hierarchy within which fair value ind-as 9.0 alueMeasurementIsCategorised measurement is categorised DescriptionOfChangeInValuationTechniqueUsedToMeasure Descriptionofchangeinvaluationtechniqueusedtomeasurefairvalueless ind-as 10.0 FairValueLessCostsOfDisposal costs of disposal DescriptionOfReasonsForChangeInValuationTechniqueUsed Descriptionofreasonsforchangeinvaluationtechniqueusedtomeasurefair ind-as 11.0 ToMeasureFairValueLessCostsOfDisposal value less costs of disposal ExplanationOfPeriodOverWhichManagementHasProjectedC ind-as Explanation of period over which management has projected cash flows 12.0 ashFlows DescriptionOfGrowthRateUsedToExtrapolateCashFlowProje ind-as Growth rate used to extrapolate cash flow projections 13.0 ctions DescriptionOfJustificationForUsingGrowthRateThatExceeds Description of justification for using growth rate that exceeds long-term ind-as 14.0 LongtermAverageGrowthRate average growth rate ind-as DescriptionOfDiscountRatesAppliedToCashFlowProjections Discount rate applied to cash flow projections 15.0 AmountByWhichUnitsRecoverableAmountExceedsItsCarryi ind-as Amount by which unit's recoverable amount exceeds its carrying amount 16.0 ngAmount ind-as ExplanationOfValueAssignedToKeyAssumption Explanation of value assigned to key assumption 17.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 651 AmountByWhichValueAssignedToKeyAssumptionMustCha Amountbywhichvalueassignedtokeyassumptionmustchangeinorderfor ind-as ngeInOrderForUnitsRecoverableAmountToBeEqualToCarryi 18.0 unit's recoverable amount to be equal to carrying amount ngAmount http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesLeases_612200 Definition [612200] Notes - Leases prefix name label order DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeAb ind-as Disclosure of recognised finance lease as assets by lessee [Abstract] stract DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTab ind-as Disclosure of recognised finance lease as assets by lessee [Table] 1.0 le ind-as ClassesOfAssetsAxis Classes of assets [Axis] 1.0 ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 2.0 ind-as InvestmentPropertyMember Investment property [Member] 3.0 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 4.0 ind-as OtherAssetsMember Other assets [Member] 5.0 CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as 2.0 mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1.0 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] 2.0 DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLin ind-as Disclosure of recognised finance lease as assets by lessee [Line items] 2.0 eItems ind-as RecognisedFinanceLeaseAsAssets Recognised finance lease as assets 1.0 ind-as NatureOfOtherAssets Nature of other assets 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesLeases_612200a Definition [612200a] Notes - Leases prefix name label order DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAbst ind-as Disclosure of finance lease and operating lease by lessee [Abstract] ract DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTabl ind-as Disclosure of finance lease and operating lease by lessee [Table] 1.0 e ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 3.0652 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLine ind-as Disclosure of finance lease and operating lease by lessee [Line items] 2.0 Items ind-as MinimumFinanceLeasePaymentsPayable Minimum finance lease payments payable 1.0 ind-as MinimumFinanceLeasePaymentsPayableAtPresentValue Minimum finance lease payments payable at present value 2.0 ind-as FutureFinanceChargeOnFinanceLease Future finance charge on finance lease 3.0 MinimumLeasePaymentsPayableUnderNoncancellableOperat ind-as Minimum lease payments payable under non-cancellable operating lease 4.0 ingLease MinimumLeasePaymentsOfArrangementsThatIncludePayme Minimumleasepaymentsofarrangementsthatincludepaymentsfornonlease ind-as 5.0 ntsForNonleaseElements elements MinimumLeasePaymentsOfOtherArrangementsThatDoNotIn Minimumleasepaymentsofotherarrangementsthatdonotincludepayments ind-as 6.0 cludePaymentsForNonleaseElements for non-lease elements http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesLeases_612200b Definition [612200b] Notes - Leases prefix name label order DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAbst ind-as Disclosure of finance lease and operating lease by lessor [Abstract] ract DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTabl ind-as Disclosure of finance lease and operating lease by lessor [Table] 1.0 e ind-as MaturityAxis Maturity [Axis] 1.0 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1.0 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 2.0 ind-as LaterThanFiveYearsMember Later than five years [Member] 3.0 DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLine ind-as Disclosure of finance lease and operating lease by lessor [Line items] 2.0 Items ind-as GrossInvestmentInFinanceLease Gross investment in finance lease 1.0 ind-as UnearnedFinanceIncomeOnFinanceLease Unearned finance income on finance lease 2.0 ind-as MinimumFinanceLeasePaymentsReceivableAtPresentValue Minimum finance lease payments receivable at present value 3.0 MinimumLeasePaymentsReceivableUnderNoncancellableOp ind-as Minimum lease payments receivable under non-cancellable operating lease 4.0 eratingLease http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesTransactionsInvolvingLegalFormOfLease_61230 0 Definition [612300] Notes - Transactions involving legal form of lease prefix name label order DisclosureOfArrangementsInvolvingLegalFormOfLeaseAbstrDisclosureofdetailedinformationaboutarrangementsinvolvinglegalformof ind-as act lease [Abstract] DisclosureOfArrangementsInvolvingLegalFormOfLeaseTabl Disclosureofdetailedinformationaboutarrangementsinvolvinglegalformof ind-as 1.0 e lease [Table] ind-as ArrangementsInvolvingLegalFormOfLeaseAxis Arrangements involving legal form of lease [Axis] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 653 DisclosureOfArrangementsInvolvingLegalFormOfLeaseLineI Disclosureofdetailedinformationaboutarrangementsinvolvinglegalformof ind-as 2.0 tems lease [Line items] ind-as DescriptionOfArrangementInvolvingLegalFormOfLease Description of arrangement involving legal form of lease 1.0 DescriptionOfAssetsUnderlyingArrangementInvolvingLegalF DescriptionofAssetsunderlyingarrangementinvolvinglegalformoflease ind-as 1.0 ormOfLeaseAndAnyRestrictionsOnItsUse and any restrictions on its use DescriptionOfLifeAndOtherSignificantTermsOfArrangementIDescriptionoflifeandothersignificanttermsofarrangementinvolvinglegal ind-as 2.0 nvolvingLegalFormOfLease form of lease ind-as ExplanationOfTransactionsLinkedTogether Explanation of transactions linked together 3.0 ExplanationOfAccountingTreatmentAppliedToAnyFeeRecei ind-as Explanation of accounting treatment applied to any fee received 2.0 ved AmountRecognisedAsIncomeFromArrangementInvolvingLeg ind-as Amount recognised as income from arrangement involving legal form of lease 3.0 alFormOfLease DescriptionOfLineItemOfStatementOfComprehensiveIncome Description of line item of statement of comprehensive income in which ind-as InWhichAmountRecognisedAsIncomeFromArrangementInvo amountrecognisedasincomefromarrangementinvolvinglegalformoflease4.0 lvingLegalFormOfLeaseIsIncluded is included http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesServiceConcessionArrangements_612400 Definition [612400] Notes - Service concession arrangements prefix name label order Disclosure of detailed information about service concession arrangements ind-as DisclosureOfServiceConcessionArrangementsAbstract [Abstract] Disclosure of detailed information about service concession arrangements ind-as DisclosureOfServiceConcessionArrangementsTable 1.0 [Table] ind-as ServiceConcessionArrangementsAxis Service concession arrangements [Axis] 1.0 Disclosure of detailed information about service concession arrangements ind-as DisclosureOfServiceConcessionArrangementsLineItems 2.0 [Line items] ind-as DescriptionOfServiceConcessionArrangement Description of service concession arrangement 1.0 ExplanationOfSignificantTermsOfServiceConcessionArrange Explanationofsignificanttermsofserviceconcessionarrangementthatmay ind-as mentThatMayAffectAmountTimingAndCertaintyOfFutureCa 2.0 affect amount, timing and certainty of future cash flows shFlows ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAss ind-as Explanation of nature and extent of rights to use specified assets 3.0 ets ExplanationOfNatureAndExtentOfObligationsToProvideOrRiExplanationofnatureandextentofobligationstoprovideorrightstoexpect ind-as 4.0 ghtsToExpectProvisionOfServices provision of services ExplanationOfNatureAndExtentOfObligationsToAcquireOrB Explanationofnatureandextentofobligationstoacquireorbuilditemsof ind-as 5.0 uildItemsOfPropertyPlantAndEquipment property, plant and equipment ExplanationOfNatureAndExtentOfObligationsToDeliverOrRi Explanationofnatureandextentofobligationstodeliverorrightstoreceive ind-as 6.0 ghtsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod specified assets at end of concession period ExplanationOfNatureAndExtentOfRenewalAndTerminationO ind-as Explanation of nature and extent of renewal and termination options 7.0 ptions ExplanationOfNatureAndExtentOfOtherRightsAndObligation ind-as Explanation of nature and extent of other rights and obligations 8.0 s ind-as DescriptionOfChangesInServiceConcessionArrangement Description of changes in service concession arrangement 9.0 ExplanationHowServiceConcessionArrangementHasBeenCla ind-as Explanation of how service concession arrangement has been classified 10.0 ssified654 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesShareBasedPaymentArrangements_612500 Definition [612500] Notes - Share-based payment arrangements prefix name label order DisclosureOfTermsAndConditionsOfSharebasedPaymentArr Disclosure of terms and conditions of share-based payment arrangement ind-as angementAbstract [Abstract] DisclosureOfTermsAndConditionsOfSharebasedPaymentArr Disclosure of terms and conditions of share-based payment arrangement ind-as 1.0 angementTable [Table] ind-as TypesOfSharebasedPaymentArrangementsAxis Types of share-based payment arrangements [Axis] 1.0 DisclosureOfTermsAndConditionsOfSharebasedPaymentArr Disclosureoftermsandconditionsofshare-basedpaymentarrangement[Line ind-as 2.0 angementLineItems items] ExplanationOfShareOptionsInSharebasedPaymentArrangeme ind-as Description of share-based payment arrangement 1.0 nt DescriptionOfVestingRequirementsForSharebasedPaymentA ind-as Description of vesting requirements for share-based payment arrangement 1.0 rrangement DescriptionOfMaximumTermOfOptionsGrantedForSharebas Description of maximumtermof options granted for share-based payment ind-as 2.0 edPaymentArrangement arrangement DescriptionOfMethodOfSettlementForSharebasedPaymentAr ind-as Description of method of settlement for share-based payment arrangement 3.0 rangement ind-as DateOfGrantOfSharebasedPaymentArrangement Date of grant of share-based payment arrangement 4.0 NumberOfInstrumentsGrantedInSharebasedPaymentArrange ind-as Number of instruments granted in share-based payment arrangement 5.0 ment http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesShareBasedPaymentArrangements_612500a Definition [612500a] Notes - Share-based payment arrangements prefix name label order DisclosureOfRangeOfExercisePricesOfOutstandingShareOpt ind-as Disclosure of range of exercise prices of outstanding share options [Abstract] ionsAbstract DisclosureOfRangeOfExercisePricesOfOutstandingShareOpt ind-as Disclosure of range of exercise prices of outstanding share options [Table] 1.0 ionsTable ind-as RangeAxis Range [Axis] 1.0 ind-as RangesMember Ranges [Member] 1.0 ind-as BottomOfRangeMember Bottom of range [Member] 1.0 ind-as TopOfRangeMember Top of range [Member] 2.0 DisclosureOfRangeOfExercisePricesOfOutstandingShareOpt Disclosure of range of exercise prices of outstanding share options [Line ind-as 2.0 ionsLineItems items] ind-as ExercisePriceOfOutstandingShareOptions Exercise price of outstanding share options 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesShareBasedPaymentArrangements_612500b Definition [612500b] Notes - Share-based payment arrangements prefix name label order[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 655 DisclosureOfNumberAndWeightedAverageRemainingContra Disclosure of number and weighted average remaining contractual life of ind-as ctualLifeOfOutstandingShareOptionsAbstract outstanding share options [Abstract] DisclosureOfNumberAndWeightedAverageRemainingContra Disclosure of number and weighted average remaining contractual life of ind-as 1.0 ctualLifeOfOutstandingShareOptionsTable outstanding share options [Table] ind-as RangesOfExercisePricesForOutstandingShareOptionsAxis Ranges of exercise prices for outstanding share options [Axis] 1.0 DisclosureOfNumberAndWeightedAverageRemainingContra Disclosure of number and weighted average remaining contractual life of ind-as 2.0 ctualLifeOfOutstandingShareOptionsLineItems outstanding share options [Line items] NumberOfShareOptionsOutstandingInShareBasedPaymentAr ind-as Number of share options outstanding in share based payment arrangement 1.0 rangement WeightedAverageRemainingContractualLifeOfOutstandingS ind-as Weighted average remaining contractual life of outstanding share options 2.0 hareOptions http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEmployeeBenefits_612600 Definition [612600] Notes - Employee benefits prefix name label order ind-as DisclosureOfDefinedBenefitPlansAbstract Disclosure of defined benefit plans [Abstract] ind-as DisclosureOfDefinedBenefitPlansTable Disclosure of defined benefit plans [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderC Definedbenefitplansthatsharerisksbetweenentitiesundercommoncontrol ind-as 5.0 ommonControlMember [Member] ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 2.0 ind-as DisclosureOfDefinedBenefitPlansLineItems Disclosure of defined benefit plans [Line items] 2.0 ind-as DescriptionOfTypeOfPlan Description of type of plan 1.0 ind-as DescriptionOfNatureOfBenefitsProvidedByPlan Description of nature of benefits provided by plan 1.0 ind-as DescriptionOfRegulatoryFrameworkInWhichPlanOperates Description of regulatory framework in which plan operates 2.0 ind-as DescriptionOfEffectOfRegulatoryFrameworkOnPlan Description of effect of regulatory framework on plan 3.0 DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanc ind-as Description of any other entity's responsibilities for governance of plan 4.0 eOfPlan ind-as DescriptionOfRisksToWhichPlanExposesEntity Description of risks to which plan exposes entity 2.0 DescriptionOfSignificantConcentrationsOfRiskRelatedToPla ind-as Description of significant concentrations of risk related to plan 3.0 n ind-as DescriptionOfPlanAmendmentsCurtailmentsAndSettlements Description of plan amendments, curtailments and settlements 4.0 ind-as SurplusDeficitInPlanAbstract Surplus (deficit) in plan [Abstract] 5.0 ind-as DefinedBenefitObligationAtPresentValue Defined benefit obligation, at present value 1.0656 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as PlanAssetsAtFairValue Plan assets, at fair value 2.0 ind-as SurplusDeficitInPlan Surplus deficit in plan 3.0 DescriptionOfLinkBetweenReimbursementRightAndRelated ind-as Description of link between reimbursement right and related obligation 6.0 Obligation DescriptionOfHowEntityDeterminedMaximumEconomicBen ind-as Description of how entity determined maximum economic benefit available 7.0 efitAvailable DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsInc ind-as Entity's own financial instruments included in fair value of plan assets 8.0 ludedInFairValueOfPlanAssets DescriptionOfAmountsOfPropertyOccupiedByEntityIncluded ind-as Property occupied by entity included in fair value of plan assets 9.0 InFairValueOfPlanAssets DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedI ind-as Other assets used by entity included in fair value of plan assets 10.0 nFairValueOfPlanAssets ind-as ActuarialAssumptionOfDiscountRates Actuarial assumption of discount rates 11.0 ind-as ActuarialAssumptionOfExpectedRatesOfSalaryIncreases Actuarial assumption of expected rates of salary increases 12.0 ind-as ActuarialAssumptionOfMedicalCostTrendRates Actuarial assumption of medical cost trend rates 13.0 ind-as ActuarialAssumptionOfExpectedRatesOfPensionIncreases Actuarial assumption of expected rates of pension increases 14.0 ind-as ActuarialAssumptionOfExpectedRatesOfInflation Actuarial assumption of expected rates of inflation 15.0 ind-as OtherMaterialActuarialAssumptions Other material actuarial assumptions 16.0 DescriptionOfAssetsliabilityMatchingStrategiesUsedByPlan DescriptionofAssets-liabilitymatchingstrategiesusedbyplanorentityto ind-as 17.0 OrEntityToManageRisk manage risk DescriptionOfFundingArrangementsAndFundingPolicyThatA Description of funding arrangements and funding policy that affect future ind-as 18.0 ffectFutureContributions contributions ind-as EstimateOfContributionsExpectedToBePaidToPlan Estimate of contributions expected to be paid to plan 19.0 DisclosureOfInformationAboutMaturityProfileOfDefinedBen Disclosureofinformationaboutmaturityprofileofdefinedbenefitobligation ind-as 20.0 efitObligationExplanatory [Text Block] ind-as WeightedAverageDurationOfDefinedBenefitObligation Weighted average duration of defined benefit obligation 1.0 DescriptionOfExtentToWhichEntityCanBeLiableToMultiempDescriptionofextenttowhichentitycanbeliabletomulti-employerorstate ind-as 21.0 loyerOrStatePlanForOtherEntitiesObligations plan for other entities' obligations DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultie Description of agreed allocationof deficit or surplus of multi-employer or ind-as 22.0 mployerOrStatePlanOnWindupOfPlan state plan on wind-up of plan DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultie Description of agreed allocationof deficit or surplus of multi-employer or ind-as 23.0 mployerOrStatePlanOnEntitysWithdrawalFromPlan state plan on entity's withdrawal from plan DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPl ind-as Description of fact that multi-employer or state plan is defined benefit plan 24.0 an DescriptionOfReasonWhySufficientInformationIsNotAvailab Descriptionofreasonwhysufficientinformationisnotavailabletoaccount ind-as 25.0 leToAccountForMultiemployerPlanAsDefinedBenefitPlan for multi-employer plan as defined benefit plan DescriptionOfInformationAboutSurplusOrDeficitOfMultiemp ind-as Description of information about surplus or deficit of multi-employer plan 26.0 loyerPlan DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMu Descriptionofbasis usedtodeterminesurplus ordeficitofmulti-employer ind-as 27.0 ltiemployerPlan plan ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntiDescriptionofimplications ofsurplus ordeficitonmulti-employerorstate ind-as 28.0 ty plan for entity LevelOfParticipationOfEntityComparedWithOtherParticipati ind-as Level of participation of entity compared with other participating entities 29.0 ngEntities DescriptionOfContractualAgreementOrStatedPolicyForChargDescriptionofcontractualagreementorstatedpolicyforchargingnetdefined ind-as 30.0 ingNetDefinedBenefitCost benefit cost DescriptionOfPolicyForDeterminingContributionOfDefinedB Descriptionofpolicyfordeterminingcontributionofdefinedbenefitplansthat ind-as enefitPlansThatShareRisksBetweenVariousEntitiesExplanato 31.0 share risks between entities under common control [Text Block] ry[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 657 DescriptionOfCrossreferenceToDisclosuresAboutPlansThatS Description of cross-reference to disclosures about plans that share risks ind-as hareRisksBetweenEntitiesUnderCommonControlInAnotherG between entities under common control in another group entity's financial32.0 roupEntitysFinancialStatements statements http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEmployeeBenefits_612600a Definition [612600a] Notes - Employee benefits prefix name label order ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsAbstract Disclosure of net defined benefit liability (assets) [Abstract] ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsTable Disclosure of net defined benefit liability (assets) [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderC Definedbenefitplansthatsharerisksbetweenentitiesundercommoncontrol ind-as 5.0 ommonControlMember [Member] ind-as NetDefinedBenefitLiabilityAssetsAxis Net defined benefit liability (assets) [Axis] 2.0 ind-as NetDefinedBenefitLiabilityAssetsMember Net defined benefit liability (assets) [Member] 1.0 ind-as PresentValueOfDefinedBenefitObligationMember Present value of defined benefit obligation [Member] 1.0 ind-as PlanAssetsMember Plan assets [Member] 2.0 ind-as EffectOfAssetsCeilingMember Effect of Assets ceiling [Member] 3.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 3.0 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsLineItems Disclosure of net defined benefit liability (assets) [Line items] 2.0 ind-as DescriptionOfTypeOfPlanNetDefinedBenefitLiabilityAssets Description of type of plan net defined benefit liability assets 1.0 ind-as LiabilityAssetsOfDefinedBenefitPlans Liability Assets of defined benefit plans 2.0 ind-as ChangesInNetDefinedBenefitLiabilityAssetsAbstract Changes in net defined benefit liability (assets) [Abstract] 3.0 ind-as CurrentServiceCostNetDefinedBenefitLiabilityAssets Current service cost, net defined benefit liability (assets) 1.0 ind-as InterestExpenseIncomeNetDefinedBenefitLiabilityAssets Interest expense (income), net defined benefit liability (assets) 2.0 GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAs ind-as Gain (loss) on remeasurement, net defined benefit liability (assets) [Abstract] 3.0 setsAbstract ind-as ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets Return on plan Assets, net defined benefit liability (assets) 1.0 ActuarialGainsLossesArisingFromChangesInDemographicAs Actuariallosses(gains)arisingfromchangesindemographicassumptions,net ind-as 2.0 sumptionsNetDefinedBenefitLiabilityAssets defined benefit liability (assets) ActuarialGainsLossesArisingFromChangesInFinancialAssum Actuarial losses (gains) arising fromchanges in financial assumptions, net ind-as 3.0 ptionsNetDefinedBenefitLiabilityAssets defined benefit liability (assets)658 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GainLossOnChangesInEffectOfLimitingNetDefinedBenefitA Loss(gain)onchangesineffectoflimitingnetdefinedbenefitassetstoassets ind-as 4.0 ssetsToAssetsCeiling ceiling, net defined benefit liability (assets) GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAs ind-as Loss (gain) on remeasurement, net defined benefit liability (assets) 5.0 sets PastServiceCostAndGainsLossesArisingFromSettlementsNet Past service cost and gains (losses) arising from settlements, net defined ind-as 4.0 DefinedBenefitLiabilityAssetsAbstract benefit liability (assets) [Abstract] ind-as PastServiceCostNetDefinedBenefitLiabilityAssets Past service cost, net defined benefit liability (assets) 1.0 GainsLossesArisingFromSettlementsNetDefinedBenefitLiabil ind-as Losses (gains) arising from settlements, net defined benefit liability (assets) 2.0 ityAssets PastServiceCostAndGainsLossesArisingFromSettlementsNet Past service cost and gains (losses) arising from settlements, net defined ind-as 3.0 DefinedBenefitLiabilityAssets benefit liability (assets) IncreaseDecreaseThroughChangesInForeignExchangeRatesNIncrease (decrease) throughchanges inforeignexchange rates, netdefined ind-as 5.0 etDefinedBenefitLiabilityAssets benefit liability (assets) ContributionsToPlanNetDefinedBenefitLiabilityAssetsAbstra ind-as Contributions to plan, net defined benefit liability (assets) [Abstract] 6.0 ct ContributionsToPlanByEmployerNetDefinedBenefitLiability ind-as Contributions to plan by employer, net defined benefit liability (assets) 1.0 Assets ContributionsToPlanByPlanParticipantsNetDefinedBenefitLi ind-as Contributions to plan by plan participants, net defined benefit liability (assets) 2.0 abilityAssets ind-as ContributionsToPlanNetDefinedBenefitLiabilityAssets Contributions to plan, net defined benefit liability (assets) 3.0 ind-as PaymentsFromPlanNetDefinedBenefitLiabilityAssets Payments from plan, net defined benefit liability (assets) 7.0 PaymentsInRespectOfSettlementsNetDefinedBenefitLiability ind-as Payments in respect of settlements, net defined benefit liability (assets) 1.0 Assets IncreaseDecreaseThroughBusinessCombinationsAndDisposa Increase(decrease)throughbusinesscombinationsanddisposals,netdefined ind-as 8.0 lsNetDefinedBenefitLiabilityAssets benefit liability (assets) IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLi ind-as Increase (decrease) through other changes, net defined benefit liability (assets)9.0 abilityAssets ind-as IncreaseDecreaseInNetDefinedBenefitLiabilityAssets Increase (decrease) in net defined benefit liability (assets) 10.0 ind-as LiabilityAssetsOfDefinedBenefitPlans Liability Assets of defined benefit plans 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEmployeeBenefits_612600b Definition [612600b] Notes - Employee benefits prefix name label order ind-as DisclosureOfReimbursementRightsAbstract Disclosure of reimbursement rights [Abstract] ind-as DisclosureOfReimbursementRightsTable Disclosure of reimbursement rights [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderC Definedbenefitplansthatsharerisksbetweenentitiesundercommoncontrol ind-as 5.0 ommonControlMember [Member] ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 2.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 659 ind-as DisclosureOfReimbursementRightsLineItems Disclosure of reimbursement rights [Line items] 2.0 ind-as DescriptionOfTypeOfPlanReimbursementRights Description of type of plan reimbursement rights 1.0 ind-as ReimbursementRightsAtFairValue Reimbursement rights, at fair value 2.0 ind-as ChangesInReimbursementRightsAbstract Changes in reimbursement rights [Abstract] 3.0 ind-as InterestIncomeReimbursementRights Interest income, reimbursement rights 1.0 GainLossOnRemeasurementOfReimbursementRightsAbstrac ind-as Gain (loss) on remeasurement, reimbursement rights [Abstract] 2.0 t ind-as ReturnOnReimbursementRights Return on reimbursement rights 1.0 GainLossOnChangesInEffectOfLimitingReimbursementRight Gain(loss)onchanges ineffectoflimitingreimbursementrights toAssets ind-as 2.0 sToAssetsCeiling ceiling, reimbursement rights ind-as GainLossOnRemeasurementOfReimbursementRights Gain (loss) on remeasurement, reimbursement rights 3.0 IncreaseDecreaseThroughNetExchangeDifferencesReimburs Increase(decrease)throughnetexchangedifferences,reimbursementrights,at ind-as 3.0 ementRightsAtFairValue fair value DecreaseThroughBenefitsPaidReimbursementRightsAtFairV ind-as Decrease through benefits paid, reimbursement rights, at fair value 4.0 alue ind-as PaymentsInRespectOfSettlementsReimbursementRights Payments in respect of settlements, reimbursement rights 1.0 IncreaseDecreaseThroughBusinessCombinationsAndDisposa Increase (decrease) through business combinations and disposals, ind-as 5.0 lsReimbursementRights reimbursement rights ind-as OtherIncreaseDecreaseInReimbursementRights Other increase decrease in reimbursement rights 6.0 ind-as ChangesInReimbursementRightsAtFairValue Changes in reimbursement rights, at fair value 7.0 ind-as ReimbursementRightsAtFairValue Reimbursement rights, at fair value 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEmployeeBenefits_612600c Definition [612600c] Notes - Employee benefits prefix name label order ind-as DisclosureOfFairValueOfPlanAssetsAbstract Disclosure of fair value of plan assets [Abstract] ind-as DisclosureOfFairValueOfPlanAssetsTable Disclosure of fair value of plan assets [Table] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderC Definedbenefitplansthatsharerisksbetweenentitiesundercommoncontrol ind-as 5.0 ommonControlMember [Member] ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 2.0 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 1.0 ind-as Level2And3OfFairValueHierarchyMember Level 2 and 3 of fair value hierarchy [Member] 2.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 3.0 ind-as DisclosureOfFairValueOfPlanAssetsLineItems Disclosure of fair value of plan assets [Line items] 2.0660 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as DescriptionOfTypeOfPlanFairValueOfPlanAssets Description of type of plan fair value of plan assets 1.0 CashAndCashEquivalentsAmountContributedToFairValueOf ind-as Cash and cash equivalents, amount contributed to fair value of plan assets 2.0 PlanAssets EquityInstrumentsAmountContributedToFairValueOfPlanAss ind-as Equity instruments amount contributed to fair value of plan assets 3.0 ets DebtInstrumentsAmountContributedToFairValueOfPlanAsse ind-as Debt instruments amount contributed to fair value of plan assets 4.0 ts ind-as PropertyAmountContributedToFairValueOfPlanAssets Property amount contributed to fair value of plan assets 5.0 ind-as DerivativesAmountContributedToFairValueOfPlanAssets Derivatives, amount contributed to fair value of plan assets 6.0 InvestmentFundsAmountContributedToFairValueOfPlanAsse ind-as Investment funds, amount contributed to fair value of plan assets 7.0 ts AssetsbackedSecuritiesAmountContributedToFairValueOfPl ind-as Assets-backed securities, amount contributed to fair value of plan Assets 8.0 anAssets ind-as StructuredDebtAmountContributedToFairValueOfPlanAssets Structured debt, amount contributed to fair value of plan assets 9.0 ind-as OtherAssetsAmountContributedToFairValueOfPlanAssets Other assets amount contributed to fair value of plan assets 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEmployeeBenefits_612600d Definition [612600d] Notes - Employee benefits prefix name label order DisclosureOfSensitivityAnalysisForActuarialAssumptionsAb ind-as Disclosure of sensitivity analysis for actuarial assumptions [Abstract] stract DisclosureOfSensitivityAnalysisForActuarialAssumptionsTa ind-as Disclosure of sensitivity analysis for actuarial assumptions [Table] 1.0 ble ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 1.0 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 1.0 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 2.0 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3.0 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] 4.0 DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderC Definedbenefitplansthatsharerisksbetweenentitiesundercommoncontrol ind-as 5.0 ommonControlMember [Member] ind-as ActuarialAssumptionsAxis Actuarial assumptions [Axis] 2.0 ind-as ActuarialAssumptionsMember Actuarial assumptions [Member] 1.0 ind-as ActuarialAssumptionOfDiscountRatesMember Actuarial assumption of discount rates [Member] 1.0 ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMe ind-as Actuarial assumption of expected rates of salary increases [Member] 2.0 mber ind-as ActuarialAssumptionOfMedicalCostTrendRatesMember Actuarial assumption of medical cost trend rates [Member] 3.0 ActuarialAssumptionOfExpectedRatesOfPensionIncreasesM ind-as Actuarial assumption of expected rates of pension increases [Member] 4.0 ember ind-as ActuarialAssumptionOfExpectedRatesOfInflationMember Actuarial assumption of expected rates of inflation [Member] 5.0 ind-as OtherMaterialActuarialAssumptionsMember Other material actuarial assumptions [Member] 6.0 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 661 DisclosureOfSensitivityAnalysisForActuarialAssumptionsLin ind-as Disclosure of sensitivity analysis for actuarial assumptions [Line items] 2.0 eItems DescriptionOfTypeOfPlanSensitivityAnalysisForActuarialAs ind-as Description of type of plan sensitivity analysis for actuarial assumptions 1.0 sumptions PercentageOfReasonablyPossibleIncreaseInActuarialAssump ind-as Percentage of reasonably possible increase in actuarial assumption 2.0 tion IncreaseDecreaseInDefinedBenefitObligationDueToReasona Increase(decrease)indefinedbenefitobligationduetoreasonablypossible ind-as 3.0 blyPossibleIncreaseInActuarialAssumption increase in actuarial assumption PercentageOfReasonablyPossibleDecreaseInActuarialAssum ind-as Percentage of reasonably possible decrease in actuarial assumption 4.0 ption IncreaseDecreaseInDefinedBenefitObligationDueToReasona Increase(decrease)indefinedbenefitobligationduetoreasonablypossible ind-as 5.0 blyPossibleDecreaseInActuarialAssumption decrease in actuarial assumption DescriptionOfMethodsAndAssumptionsUsedInPreparingSen Descriptionofmethodsandassumptionsusedinpreparingsensitivityanalysis ind-as 6.0 sitivityAnalysisForActuarialAssumptions for actuarial assumptions DescriptionOfLimitationsOfMethodsUsedInPreparingSensiti Descriptionoflimitationsofmethodsusedinpreparingsensitivityanalysisfor ind-as 7.0 vityAnalysisForActuarialAssumptions actuarial assumptions DescriptionOfChangesInMethodsAndAssumptionsUsedInPre Description of changes in methods and assumptions used in preparing ind-as 8.0 paringSensitivityAnalysisForActuarialAssumptions sensitivity analysis for actuarial assumptions DescriptionOfReasonsForChangesInMethodsAndAssumption Description of reasons for changes in methods and assumptions used in ind-as sUsedInPreparingSensitivityAnalysisForActuarialAssumption 9.0 preparing sensitivity analysis for actuarial assumptions s http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesIncomeTaxes_612700 Definition [612700] Notes - Income taxes prefix name label order DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUn Disclosureoftemporarydifference,unusedtaxlossesandunusedtaxcredits ind-as usedTaxCreditsAbstract [Abstract] DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUn Disclosureoftemporarydifference,unusedtaxlossesandunusedtaxcredits ind-as 1.0 usedTaxCreditsTable [Table] TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredi ind-as Temporary difference, unused tax losses and unused tax credits [Axis] 1.0 tsAxis TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredi ind-as Temporary difference, unused tax losses and unused tax credits [Member] 1.0 tsMember ind-as TemporaryDifferenceMember Temporary differences [Member] 1.0 ind-as AllowanceForCreditLossesMember Allowance for credit losses [Member] 1.0 ind-as UnrealisedForeignExchangeGainsLossesMember Unrealised foreign exchange gains (losses) [Member] 2.0 ind-as DepreciationAmortisationImpairmentMember Depreciation amortisation impairment [Member] 3.0 ind-as OtherTemporaryDifferencesMember Other temporary differences [Member] 4.0 ind-as OtherTemporaryDifferences1Member Other temporary differences 1 [Member] 1.0 ind-as OtherTemporaryDifferences2Member Other temporary differences 2 [Member] 2.0 ind-as OtherTemporaryDifferences3Member Other temporary differences 3 [Member] 3.0 ind-as OtherTemporaryDifferences4Member Other temporary differences 4 [Member] 4.0 ind-as OtherTemporaryDifferences5Member Other temporary differences 5 [Member] 5.0 ind-as OtherTemporaryDifferences6Member Other temporary differences 6 [Member] 6.0662 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as OtherTemporaryDifferences7Member Other temporary differences 7 [Member] 7.0 ind-as OtherTemporaryDifferences8Member Other temporary differences 8 [Member] 8.0 ind-as OtherTemporaryDifferences9Member Other temporary differences 9 [Member] 9.0 ind-as OtherTemporaryDifferences10Member Other temporary differences 10 [Member] 10.0 ind-as UnusedTaxLossesMember Unused tax losses [Member] 2.0 ind-as UnusedTaxCreditsMember Unused tax credits [Member] 3.0 DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUn Disclosureoftemporarydifference,unusedtaxlossesandunusedtaxcredits ind-as 2.0 usedTaxCreditsLineItems [Line items] ind-as DeferredTaxAssetsAndLiabilitiesAbstract Deferred tax assets and liabilities [Abstract] 1.0 ind-as DeferredTaxAssets Deferred tax assets 1.0 ind-as DeferredTaxLiabilities Deferred tax liabilities 2.0 ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) 3.0 ind-as NetDeferredTaxAssetsAndLiabilitiesAbstract Net deferred tax assets and liabilities [Abstract] 2.0 ind-as NetDeferredTaxAssets Net deferred tax assets 1.0 ind-as NetDeferredTaxLiabilities Net deferred tax liabilities 2.0 ind-as DeferredTaxExpenseIncomeAbstract Deferred tax expense (income) [Abstract] 3.0 ind-as DeferredTaxExpenseIncome Deferred tax expense (income) 1.0 ind-as DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Deferred tax expense (income) recognised in profit or loss 1.0 ReconciliationOfChangesInDeferredTaxLiabilityAssetsAbstr ind-as Reconciliation of changes in deferred tax liability (assets) [Abstract] 4.0 act ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) 1.0 ind-as ChangesInDeferredTaxLiabilityAssetsAbstract Changes in deferred tax liability (assets) [Abstract] 2.0 ind-as DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Deferred tax expense (income) recognised in profit or loss 1.0 DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToE ind-as Deferred tax relating to items credited (charged) directly to equity 2.0 quity AggregatedIncomeTaxRelatingToComponentsOfOtherComp ind-as Income tax relating to components of other comprehensive income 3.0 rehensiveIncome IncreaseDecreaseThroughBusinessCombinationsDeferredTaxIncrease (decrease) through business combinations, deferred tax liability ind-as 4.0 LiabilityAssets (assets) IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferr Increase(decrease)throughlossofcontrolofsubsidiary,deferredtaxliability ind-as 5.0 edTaxLiabilityAssets (assets) IncreaseDecreaseThroughNetExchangeDifferencesDeferredT Increase (decrease) through net exchange differences, deferred taxliability ind-as 6.0 axLiabilityAssets (assets) ind-as IncreaseDecreaseInDeferredTaxLiabilityAssets Increase (decrease) in deferred tax liability (assets) 7.0 ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) 3.0 ind-as DescriptionOfOtherTemporaryDifferences Description of other temporary differences 5.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInsuranceContracts_612900 Definition [612900] Notes - Insurance contracts prefix name label order[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 663 ind-as DisclosureOfTypesOfInsuranceContractsAbstract Disclosure of types of insurance contracts [Abstract] ind-as DisclosureOfTypesOfInsuranceContractsTable Disclosure of types of insurance contracts [Table] 1.0 ind-as TypesOfInsuranceContractsAxis Types of insurance contracts [Axis] 1.0 ind-as InsuranceContractsMember Insurance contracts [Member] 1.0 ind-as LifeInsuranceContractsMember Life insurance contracts [Member] 1.0 ind-as NonlifeInsuranceContractsMember Non-life insurance contracts [Member] 2.0 ind-as InsuranceContractsAxis Insurance contracts [Axis] 2.0 ind-as DisclosureOfTypesOfInsuranceContractsLineItems Disclosure of types of insurance contracts [Line items] 2.0 ind-as NatureOfInsuranceContracts Nature of insurance contracts 1.0 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts 2.0 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInsuranceContracts_612900a Definition [612900a] Notes - Insurance contracts prefix name label order DisclosureOfNetGrossAndReinsurersShareForAmountsArisi Disclosure of net, gross and reinsurer's share for 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insurance contracts 1.0 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts 2.0 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts 3.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOperatingSegments_613300 Definition [613300] Notes - Operating segments prefix name label order ind-as DisclosureOfReportableSegmentsAbstract Disclosure of reportable segments [Abstract] ind-as DisclosureOfReportableSegmentsTable Disclosure of reportable segments [Table] 1.0664 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as EntitySReportableSegmentsAxis Entity's reportable segments [Axis] 1.0 ind-as ReportableSegmentsMember Reportable segments [Member] 1.0 ind-as ReportableSegments1Member Reportable segments 1 [Member] 1.0 ind-as ReportableSegments2Member Reportable segments 2 [Member] 2.0 ind-as ReportableSegments3Member Reportable segments 3 [Member] 3.0 ind-as ReportableSegments4Member Reportable segments 4 [Member] 4.0 ind-as ReportableSegments5Member Reportable segments 5 [Member] 5.0 ind-as ReportableSegments6Member Reportable segments 6 [Member] 6.0 ind-as ReportableSegments7Member Reportable segments 7 [Member] 7.0 ind-as ReportableSegments8Member Reportable segments 8 [Member] 8.0 ind-as ReportableSegments9Member Reportable segments 9 [Member] 9.0 ind-as ReportableSegments10Member Reportable segments 10 [Member] 10.0 ind-as ReportableSegments11Member Reportable segments 11 [Member] 11.0 ind-as ReportableSegments12Member Reportable segments 12 [Member] 12.0 ind-as ReportableSegments13Member Reportable segments 13 [Member] 13.0 ind-as ReportableSegments14Member Reportable segments 14 [Member] 14.0 ind-as ReportableSegments15Member Reportable segments 15 [Member] 15.0 ind-as ReportableSegments16Member Reportable segments 16 [Member] 16.0 ind-as ReportableSegments17Member Reportable segments 17 [Member] 17.0 ind-as ReportableSegments18Member Reportable segments 18 [Member] 18.0 ind-as ReportableSegments19Member Reportable segments 19 [Member] 19.0 ind-as ReportableSegments20Member Reportable segments 20 [Member] 20.0 ind-as MaterialReconcilingItemsMember Material reconciling items [Member] 2.0 ind-as EliminationOfIntersegmentAmountsMember Elimination of intersegment amounts [Member] 1.0 ind-as UnallocatedAmountsMember Unallocated amounts [Member] 2.0 ind-as DisclosureOfReportableSegmentsLineItems Disclosure of reportable segments [Line items] 2.0 ind-as NatureOfReportableSegment Nature of reportable segment 1.0 ind-as RevenuePrimaryReportableSegment Revenue primary reportable segment 2.0 RevenuesFromTransactionsWithOtherOperatingSegmentsOf ind-as Revenues from transactions with other operating segments of the same entity 3.0 TheSameEntity RevenuesFromExternalCustomersAndTransactionsWithOtherRevenues from external customers and transactions with other reportable ind-as 4.0 ReportableSegmentsOfSameEnterpriseReportableSegment segments of same enterprise reportable segment ind-as InterestRevenueExpenseReportableSegmentAbstract Interest revenue expense reportable segment [Abstract] 5.0 ind-as RevenueFromInterestReportableSegment Interest income reportable segment 1.0 ind-as InterestExpenseReportableSegment Interest expense reportable segment 2.0 ind-as InterestRevenueExpenseReportableSegment Interest income (expense) reportable segment 3.0 ind-as DepreciationAndAmortisationExpenseReportableSegment Depreciation and amortisation expense reportable segment 6.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 665 ShareOfProfitLossOfAssociatesAndJointVenturesAccounted Share of profit (loss) of associates and joint ventures accounted for using ind-as 7.0 ForUsingEquityMethodReportableSegment equity method reportable segment ind-as IncomeTaxExpenseContinuingOperationsReportableSegment Tax expense (income), continuing operations reportable segment 8.0 ind-as OtherMaterialNoncashItemsReportableSegment Other material non-cash items reportable segment 9.0 ind-as ProfitLossBeforeTaxReportableSegment Profit (loss) before tax reportable segment 10.0 ind-as ProfitLossFromContinuingOperationsReportableSegment Profit (loss) from continuing operations reportable segment 11.0 ind-as ProfitLossReportableSegment Profit (loss) reportable segment 12.0 ind-as AssetsReportableSegment Assets reportable segment 13.0 InvestmentAccountedForUsingEquityMethodReportableSeg ind-as Investments accounted for using equity method reportable segment 14.0 ment Additionstonon-currentassetsotherthanfinancialinstruments,deferredtax ind-as AdditionsToNoncurrentAssetsReportableSegment assets,netdefinedbenefitassets,andrightsarisingunderinsurancecontracts15.0 reportable segment ind-as LiabilitiesReportableSegment Liabilities reportable segment 16.0 ImpairmentLossRecognisedInProfitOrLossReportableSegme ind-as Impairment loss recognised in profit or loss reportable segment 17.0 nt ReversalOfImpairmentLossRecognisedInProfitOrLossReport ind-as Reversal of impairment loss recognised in profit or loss reportable segment 18.0 ableSegment ImpairmentLossRecognisedInOtherComprehensiveIncomeRe Impairment loss recognised in other comprehensive income reportable ind-as 19.0 portableSegment segment ReversalOfImpairmentLossRecognisedInOtherComprehensiv Reversal of impairment loss recognised in other comprehensive income ind-as 20.0 eIncomeReportableSegment reportable segment CashFlowsFromUsedInOperatingActivitiesReportableSegme ind-as Cash flows from (used in) operating activities reportable segment 21.0 nt CashFlowsFromUsedInInvestingActivitiesReportableSegmen ind-as Cash flows from (used in) investing activities reportable segment 22.0 t CashFlowsFromUsedInFinancingActivitiesReportableSegme ind-as Cash flows from (used in) financing activities reportable segment 23.0 nt ind-as DescriptionOfMaterialReconcilingItemsReportableSegment Description of material reconciling items reportable segment 24.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOperatingSegments_613300a Definition [613300a] Notes - Operating segments prefix name label order ind-as DisclosureOfProductsAndServicesAbstract Disclosure of products and services [Abstract] ind-as DisclosureOfProductsAndServicesTable Disclosure of products and services [Table] 1.0 ind-as ProductsAndServicesAxis Products and services [Axis] 1.0 ind-as DisclosureOfProductsAndServicesLineItems Disclosure of products and services [Line items] 2.0 ind-as NameOfProductOrServices Name of product or services 1.0 ind-as RevenueFromExternalCustomers Revenue from external customers 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOperatingSegments_613300b Definition [613300b] Notes - Operating segments666 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] prefix name label order ind-as DisclosureOfGeographicalAreasAbstract Disclosure of geographical areas [Abstract] ind-as DisclosureOfGeographicalAreasTable Disclosure of geographical areas [Table] 1.0 ind-as GeographicalAreasAxis Geographical areas [Axis] 1.0 ind-as GeographicalAreasMember Geographical areas [Member] 1.0 ind-as CountryOfDomicileMember Country of domicile [Member] 1.0 ind-as ForeignCountriesMember Foreign countries [Member] 2.0 ind-as ForeignCountry1Member Foreign country 1 [Member] 1.0 ind-as ForeignCountry2Member Foreign country 2 [Member] 2.0 ind-as ForeignCountry3Member Foreign country 3 [Member] 3.0 ind-as ForeignCountry4Member Foreign country 4 [Member] 4.0 ind-as ForeignCountry5Member Foreign country 5 [Member] 5.0 ind-as ForeignCountry6Member Foreign country 6 [Member] 6.0 ind-as ForeignCountry7Member Foreign country 7 [Member] 7.0 ind-as ForeignCountry8Member Foreign country 8 [Member] 8.0 ind-as ForeignCountry9Member Foreign country 9 [Member] 9.0 ind-as ForeignCountry10Member Foreign country 10 [Member] 10.0 ind-as DisclosureOfGeographicalAreasLineItems Disclosure of geographical areas [Line items] 2.0 ind-as CountryOfDomicileOrForeignCountry Country of domicile or foreign country 1.0 ind-as RevenueFromExternalCustomers Revenue from external customers 2.0 NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTa Non-currentassetsotherthanfinancialinstruments,deferredtaxassets,post- ind-as xAssetsPostemploymentBenefitAssetsAndRightsArisingUnd 3.0 employment benefit assets, and rights arising under insurance contracts erInsuranceContracts http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOperatingSegments_613300c Definition [613300c] Notes - Operating segments prefix name label order ind-as DisclosureOfMajorCustomersAbstract Disclosure of major customers [Abstract] ind-as DisclosureOfMajorCustomersTable Disclosure of major customers [Table] 1.0 ind-as MajorCustomersAxis Major customers [Axis] 1.0 ind-as DisclosureOfMajorCustomersLineItems Disclosure of major customers [Line items] 2.0 ind-as NameOfMajorCustomers Name of major customers 1.0 ind-as RevenueFromExternalCustomers Revenue from external customers 2.0 ind-as PercentageOfEntitysRevenue Percentage of entity's revenue 3.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 667 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesConsolidatedFinancialStatements_613400 Definition [613400] Notes - Consolidated Financial Statements prefix name label order ind-as DisclosureOfDetailsOfSubsidiariesAbstract Disclosure of details of subsidiaries [Abstract] ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] 1.0 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] 1.0 ind-as DisclosureOfDetailsOfSubsidiariesLineItems Disclosure of details of subsidiaries [Line Items] 2.0 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated 1.0 ind-as PrincipalPlaceOfBusinessOfSubsidiaryConsolidated Principal place of business of subsidiary consolidated 2.0 CountryOfIncorporationOrResidenceOfSubsidiaryConsolidat ind-as Country of incorporation or residence of subsidiary consolidated 3.0 ed DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsi Date of end of reporting period of financial statements of subsidiary ind-as 4.0 diaryConsolidated consolidated DescriptionOfReasonWhyUsingDifferentReportingDateOrPe Description of reason why using different reporting date or period for ind-as 5.0 riodForSubsidiaryConsolidated subsidiary consolidated ind-as ProportionOfOwnershipInterestInSubsidiaryConsolidated Proportion of ownership interest in subsidiary consolidated 6.0 ind-as ProportionOfVotingPowerHeldInSubsidiaryConsolidated Proportion of voting power held in subsidiary consolidated 7.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesConsolidatedFinancialStatements_613400a Definition [613400a] Notes - Consolidated Financial Statements prefix name label order DisclosureOfAdditionalInformationConsolidatedFinancialSta Disclosure of additional information consolidated financial statements ind-as tementsAbstract [Abstract] ind-as DisclosureOfDetailsOfEntitiesConsolidatedTable Disclosure of details of entities consolidated [Table] 1.0 ind-as EntitiesConsolidatedAxis Entities consolidated [Axis] 1.0 DisclosureOfAdditionalInformationConsolidatedFinancialSta Disclosureofadditionalinformationconsolidatedfinancialstatements[Line ind-as 2.0 tementsLineItems items] ind-as NameOfEntityConsolidated Name of entity consolidated 1.0 ind-as TypeOfEntityConsolidated Type of entity consolidated 2.0 ind-as AmountOfNetAssetsOfEntityConsolidated Amount of net assets of entity consolidated 3.0 ind-as NetAssetsOfEntityAsPercentageOfConsolidatedNetAssets Net assets of entity as percentage of consolidated net assets 4.0 ind-as AmountOfShareInProfitOrLossOfEntityConsolidated Amount of share in profit or loss of entity consolidated 5.0 ShareInProfitOrLossOfEntityAsPercentageOfConsolidatedPr ind-as Share in profit or loss of entity as percentage of consolidated profit or loss 6.0 ofitOrLoss ind-as AmountOfShareInOtherComprehensiveIncomeConsolidated Amount of share in other comprehensive income consolidated 7.0 ind-as ShareInOtherComprehensiveIncomeConsolidated Share in other comprehensive income consolidated 8.0668 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AmountOfShareInTotalComprehensiveIncomeConsolidated Amount of share in comprehensive income consolidated 9.0 ind-as ShareInTotalComprehensiveIncomeConsolidated Share in comprehensive income consolidated 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesKeyManagerialPersonnelsAndDirectorsRemunera tionAndOtherInformation_700100 [700100]Notes -Keymanagerialpersonnels anddirectors Definition remuneration and other information prefix name label order DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRe Disclosure ofkeymanagerialpersonnelsanddirectorsandremunerationto in-ca munerationToKeyManagerialPersonnelsAndDirectorsAbstrac key managerial personnels and directors [Abstract] t DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRe Disclosure ofkeymanagerialpersonnelsanddirectorsandremunerationto in-ca 1.0 munerationToKeyManagerialPersonnelsAndDirectorsTable key managerial personnels and directors [Table] in-ca KeyManagerialPersonnelsAndDirectorsAxis Key managerial personnels and directors [Axis] 1.0 DisclosureOfKeyManagerialPersonnelsAndDirectorsAndRe Disclosure ofkeymanagerialpersonnelsanddirectorsandremunerationto in-ca munerationToKeyManagerialPersonnelsAndDirectorsLineIte 2.0 key managerial personnels and directors [Line Items] ms in-ca NameOfKeyManagerialPersonnelOrDirector Name of key managerial personnel or director 1.0 DirectorIdentificationNumberOfKeyManagerialPersonnelOr in-ca Director identification number of key managerial personnel or director 2.0 Director PermanentAccountNumberOfKeyManagerialPersonnelOrDir in-ca Permanent account number of key managerial personnel or director 3.0 ector in-ca DateOfBirthOfKeyManagerialPersonnelOrDirector Date of birth of key managerial personnel or director 4.0 in-ca DesignationOfKeyManagerialPersonnelOrDirector Designation of key managerial personnel or director 5.0 in-ca QualificationOfKeyManagerialPersonnelOrDirector Qualification of key managerial personnel or director 6.0 in-ca SharesHeldByKeyManagerialPersonnelOrDirector Shares held by key managerial personnel or director 7.0 in-ca KeyManagerialPersonnelOrDirectorRemunerationAbstract Key managerial personnel or director remuneration [Abstract] 8.0 in-ca GrossSalaryToKeyManagerialPersonnelOrDirectorAbstract Gross salary to key managerial personnel or director [Abstract] 1.0 in-ca SalaryKeyManagerialPersonnelOrDirector Salary key managerial personnel or director 1.0 in-ca PerquisitesKeyManagerialPersonnelOrDirector Perquisites key managerial personnel or director 2.0 in-ca ProfitsInLieuOfSalaryKeyManagerialPersonnelOrDirector Profits in lieu of salary key managerial personnel or director 3.0 in-ca GrossSalaryToKeyManagerialPersonnelOrDirector Gross salary to key managerial personnel or director 4.0 in-ca SittingFeesKeyManagerialPersonnelOrDirector Sitting fees key managerial personnel or director 2.0 in-ca StockOptionKeyManagerialPersonnelOrDirector Stock option key managerial personnel or director 3.0 in-ca SweatEquityKeyManagerialPersonnelOrDirector Sweat equity key managerial personnel or director 4.0 CommissionAsPercentageOfProfitKeyManagerialPersonnelO in-ca Commission as percentage of profit key managerial personnel or director 5.0 rDirector in-ca OtherCommissionKeyManagerialPersonnelOrDirector Other commission key managerial personnel or director 6.0 in-ca OtherCompensationKeyManagerialPersonnelOrDirector Other compensation key managerial personnel or director 7.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 669 in-ca KeyManagerialPersonnelOrDirectorRemuneration Key managerial personnel or director remuneration 8.0 CeilingAsPerActKeyManagerialPersonnelOrDirectorRemune in-ca Ceiling as per act key managerial personnel or director remuneration 9.0 ration http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateSocialResponsibility_700200 Definition [700200] Notes - Corporate social responsibility prefix name label order in-ca DisclosureOfNetProfitsForLastThreeFinancialYearsAbstract Disclosure of net profits for last three financial years [Abstract] in-ca DisclosureOfNetProfitsForLastThreeFinancialYearsTable Disclosure of net profits for last three financial years [Table] 1.0 in-ca NetProfitsForLastThreeFinancialYearsAxis Net profits for last three financial years [Axis] 1.0 in-ca FinancialYearMember Financial year [Member] 1.0 in-ca FinancialYearMember1 Financial year 1 [Member] 1.0 in-ca FinancialYearMember2 Financial year 2 [Member] 2.0 in-ca FinancialYearMember3 Financial year 3 [Member] 3.0 DisclosureOfNetProfitsForLastThreeFinancialYearsLineItem in-ca Disclosure of net profits for last three financial years [Line Items] 2.0 s in-ca DescriptionOfFinancialYear Description of financial year 1.0 in-ca ProfitBeforeTaxOfFinancialYear Profit before tax of financial year 2.0 NetProfitComputedUnderSection198AndAdjustedAsPerRule Netprofitcomputedu/s198andadjustedasperrule2(1)(f)ofCompanies in-ca 3.0 21FOfCompaniesCSRPolicyRules2014 (CSR Policy) Rules, 2014 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateSocialResponsibility_700200a Definition [700200a] Notes - Corporate social responsibility prefix name label order MannerInWhichAmountCSRSpentDuringFinancialYearAbstr ind-as Manner in which amount CSR spent during financial year [Abstract] act ind-as ClassificationOfCSRSpendingTable Classification of CSR spending [Table] 1.0 ind-as ClassificationOfCSRSpendingAxis Classification of CSR spending [Axis] 1.0 MannerInWhichAmountCSRSpentDuringFinancialYearLineI ind-as Manner in which amount CSR spent during financial year [Line items] 2.0 tems ind-as CSRProjectOrActivityIdentified CSR project or activity identified 1.0 ind-as SectorInWhichProjectIsCovered Sector in which project is covered 2.0 ind-as WhetherProjectsOrProgramsUndertakenInLocalAreaOrOther Whether projects or programs undertaken in local area or other 3.0 NameOfStateOrUnionTerritoryWhereProjectsOrProgramsW ind-as Name of state or union territory where projects or programs was undertaken 4.0 asUndertaken670 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as NameOfDistrictWhereProjectsOrProgramsWasUndertaken Name of district where projects or programs was undertaken 5.0 ind-as BudgetAmountOutlayProjectOrProgramWise Budget amount outlay project or program wise 6.0 ind-as AmountSpentOnProjectsOrProgramsAbstract Amount spent on projects or programs [Abstract] 7.0 ind-as DirectExpenditureOnProjectsOrPrograms Direct expenditure on projects or programs 1.0 ind-as OverheadsOnProjectsOrPrograms Overheads on projects or programs 2.0 ind-as AmountSpentOnProjectsOrPrograms Amount spent on projects or programs 3.0 ind-as CumulativeExpenditureUptoReportingPeriod Cumulative expenditure upto reporting period 8.0 ind-as ExpenditureOnAdministrativeOverheads Expenditure on administrative overheads 9.0 ind-as ModeOfAmountSpent Mode of amount spent 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosureOfGeneralInformationAboutCompany_7003 00 Definition [700300] Disclosure of general information about company prefix name label order in-ca DisclosureOfPrincipalProductOrServicesAbstract Disclosure of principal product or services [Abstract] in-ca DisclosureOfPrincipalProductOrServicesTable Disclosure of principal product or services [Table] 1.0 in-ca TypesOfPrincipalProductOrServicesAxis Types of principal product or services [Axis] 1.0 in-ca DisclosureOfPrincipalProductOrServicesLineItems Disclosure of principal product or services [Line Items] 2.0 in-ca ProductOrServiceCategoryITC4DigitCode Product or service category (ITC 4 digit) code 1.0 in-ca DescriptionOfProductOrServiceCategory Description of product or service category 2.0 in-ca TurnoverOfProductOrServiceCategory Turnover of product or service category 3.0 HighestTurnoverContributingProductOrServiceITC8DigitCo in-ca Highest turnover contributing product or service (ITC 8 digit) code 4.0 de in-ca DescriptionOfProductOrService Description of product or service 5.0 in-ca UnitOfMeasurementOfHighestContributingProductOrService Unit of measurement of highest contributing product or service 6.0 in-ca TurnoverOfHighestContributingProductOrService Turnover of highest contributing product or service 7.0 in-ca QuantityOfHighestContributingProductOrServiceInUom Quantity of highest contributing product or service in UoM 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosureOfGeneralInformationAboutCompany_7003 00a Definition [700300a] Disclosure of general information about company prefix name label order DetailsOfStockExchangeSWhereTheCompanyIsListedAbstra in-ca Details of stock exchange(s) where the company is listed [Abstract] ct[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 671 in-ca DetailsOfStockExchangeSWhereTheCompanyIsListedTable Details of stock exchange(s) where the company is listed [Table] 1.0 in-ca StockExchangeAxis Stock exchange [Axis] 1.0 DetailsOfStockExchangeSWhereTheCompanyIsListedLineIt in-ca Details of stock exchange(s) where the company is listed [Line Items] 2.0 ems in-ca NameOfStockExchangeWhereTheCompanyIsListed Name of stock exchange where the company is listed 1.0 in-ca DateOfListingOnExchange Date of listing on exchange 2.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresAuditorsReport_700400 Definition [700400] Disclosures - Auditors report prefix name label order DisclosureOfAuditorsQualificationsReservationsOrAdverseR Disclosureofauditor'squalification(s),reservation(s)oradverseremark(s)in in-ca emarksInAuditorsReportAbstract auditors' report [Abstract] DisclosureOfAuditorsQualificationsReservationsOrAdverseR Disclosureofauditor'squalification(s),reservation(s)oradverseremark(s)in in-ca 1.0 emarksInAuditorsReportTable auditors' report [Table] AuditorsQualificationsReservationsOrAdverseRemarksInAu Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' in-ca 1.0 ditorsReportAxis report [Axis] in-ca AuditorsRemarkMember Auditor's remark [Member] 1.0 in-ca AuditorsFavourableRemarkMember Auditor's favourable remark [Member] 1.0 in-ca AuditorsUnfavourableRemarkMember Auditor's unfavourable remark [Member] 2.0 in-ca AuditorsDisclaimerRemarkMember Auditor's disclaimer remark [Member] 3.0 in-ca ClauseNotApplicableMember Clause not applicable [Member] 4.0 DisclosureOfAuditorsQualificationsReservationsOrAdverseR Disclosureofauditor'squalification(s),reservation(s)oradverseremark(s)in in-ca 2.0 emarksInAuditorsReportLineItems auditors' report [Line Items] in-ca DisclosureInAuditorsReportRelatingToFixedAssets Disclosure in auditors report relating to fixed assets 1.0 in-ca DisclosureRelatingToQuantitativeDetailsOfFixedAssets Disclosure relating to quantitative details of fixed assets 1.0 DisclosureRelatingToPhysicalVerificationAndMaterialDiscre Disclosurerelatingtophysicalverificationandmaterialdiscrepanciesoffixed in-ca 2.0 panciesOfFixedAssets assets in-ca DisclosureRelatingToTitleDeedsOfImmovableProperties Disclosure relating to title deeds of immovable properties 3.0 in-ca DisclosureInAuditorsReportRelatingToInventories Disclosure in auditors report relating to inventories 2.0 in-ca DisclosureInAuditorsReportRelatingToLoans Disclosure in auditors report relating to loans 3.0 DisclosureAboutLoansGrantedToPartiesCoveredUnderSectioDisclosure about loans granted to parties covered under section 189 of in-ca 1.0 n189OfCompaniesAct companies act in-ca DisclosureRelatingToTermsAndConditionsOfLoansGranted Disclosure relating to terms and conditions of loans granted 2.0 in-ca DisclosureRegardingReceiptOfLoansGranted Disclosure regarding receipt of loans granted 3.0 in-ca DisclosureRegardingTermsOfRecoveryOfLoansGranted Disclosure regarding terms of recovery of loans granted 4.0 DisclosureInAuditorsReportRelatingToComplianceWithSecti DisclosureinauditorsreportrelatingtocompliancewithSection185and186 in-ca 4.0 on185And186OfCompaniesAct2013 of Companies Act, 2013 in-ca DisclosureInAuditorsReportRelatingToDepositsAccepted Disclosure in auditors report relating to deposits accepted 5.0 DisclosureInAuditorsReportRelatingToMaintenanceOfCostR in-ca Disclosure in auditors report relating to maintenance of cost records 6.0 ecords DisclosureInAuditorsReportRelatingToStatutoryDuesExplan in-ca Disclosure in auditors report relating to statutory dues [Text Block] 7.0 atory672 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureRelatingToRegularityInPaymentOfUndisputedStat Disclosurerelatingtoregularityinpaymentofundisputedstatutorydues[Text in-ca 1.0 utoryDuesExplanatory Block] in-ca DisclosureRelatingToDisputedStatutoryDuesExplanatory Disclosure relating to disputed statutory dues [Text Block] 2.0 DisclosureInAuditorsReportRelatingToDefaultInRepayment in-ca Disclosure in auditors report relating to default in repayment of financial dues 8.0 OfFinancialDues DisclosureInAuditorsReportRelatingToPublicOfferAndTerm Disclosureinauditorsreportrelatingtopublicofferandtermloansusedfor in-ca 9.0 LoansUsedForPurposeForWhichThoseWereRaised purpose for which those were raised DisclosureInAuditorsReportRelatingToFraudByTheCompany Disclosure in auditors report relating to fraud by the company or on the in-ca OrOnTheCompanyByItsOfficersOrItsEmployeesReportedDu 10.0 company by its officers or its employees reported during period ringPeriod DisclosureInAuditorsReportRelatingToManagerialRemunerat in-ca Disclosure in auditors report relating to managerial remuneration 11.0 ion in-ca DisclosureInAuditorsReportRelatingToNidhiCompany Disclosure in auditors report relating to Nidhi Company 12.0 DisclosureInAuditorsReportRelatingToTransactionsWithRela in-ca Disclosure in auditors report relating to transactions with related parties 13.0 tedParties DisclosureInAuditorsReportRelatingToPreferentialAllotment Disclosure in auditors report relating to preferential allotment or private in-ca 14.0 OrPrivatePlacementOfSharesOrConvertibleDebentures placement of shares or convertible debentures DisclosureInAuditorsReportRelatingToNonCashTransactions Disclosureinauditorsreportrelatingtonon-cashtransactionswithdirectors in-ca 15.0 WithDirectorsOrPersonsConnectedWithHim or persons connected with him DisclosureInAuditorsReportRelatingToRegistrationUnderSec Disclosureinauditors reportrelatingtoregistrationundersection45-IAof in-ca 16.0 tion45IAOfReserveBankOfIndiaAct1934 Reserve Bank of India Act, 1934 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresAuditorsReport_700400a Definition [700400a] Disclosures - Auditors report prefix name label order in-ca DetailsRegardingAuditorsAbstract Details regarding auditors [Abstract] in-ca DetailsRegardingAuditorsTable Details regarding auditors [Table] 1.0 in-ca AuditorsAxis Auditors [Axis] 1.0 in-ca DetailsRegardingAuditorsLineItems Details regarding auditors [Line Items] 2.0 in-ca CategoryOfAuditor Category of auditor 1.0 in-ca NameOfAuditFirm Name of audit firm 2.0 in-ca NameOfAuditorSigningReport Name of auditor signing report 3.0 in-ca FirmsRegistrationNumberOfAuditFirm Firms registration number of audit firm 4.0 in-ca MembershipNumberOfAuditor Membership number of auditor 5.0 in-ca AddressOfAuditors Address of auditors 6.0 in-ca PermanentAccountNumberOfAuditorOrAuditorsFirm Permanent account number of auditor or auditor's firm 7.0 in-ca SRNOfFormADT1 SRN of form ADT-1 8.0 in-ca DateOfSigningAuditReportByAuditors Date of signing audit report by auditors 9.0 in-ca DateOfSigningOfBalanceSheetByAuditors Date of signing of balance sheet by auditors 10.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 673 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresSignatoriesOfFinancialStatements_700500 Definition [700500] Disclosures - Signatories of financial statements prefix name label order in-ca DetailsOfDirectorsSigningFinancialStatementsAbstract Details of directors signing financial statements [Abstract] in-ca DetailsOfDirectorsSigningFinancialStatementsTable Details of directors signing financial statements [Table] 1.0 in-ca DirectorsSigningFinancialStatementsAxis Directors signing financial statements [Axis] 1.0 in-ca DetailsOfDirectorsSigningFinancialStatementsLineItems Details of directors signing financial statements [Line Items] 2.0 in-ca NameOfDirectorSigningFinancialStatementsAbstract Name of director signing financial statements [Abstract] 1.0 in-ca FirstNameOfDirector First name of director 1.0 in-ca MiddleNameOfDirector Middle name of director 2.0 in-ca LastNameOfDirector Last name of director 3.0 in-ca DesignationOfDirector Designation of director 2.0 in-ca DirectorIdentificationNumberOfDirector Director identification number of director 3.0 in-ca DateOfSigningOfFinancialStatementsByDirector Date of signing of financial statements by director 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresSignatoriesOfFinancialStatements_700500a Definition [700500a] Disclosures - Signatories of financial statements prefix name label order in-ca DetailsOfManagerSigningFinancialStatementsAbstract Details of manager signing financial statements [Abstract] in-ca DetailsOfManagerSigningFinancialStatementsTable Details of manager signing financial statements [Table] 1.0 in-ca ManagerSigningFinancialStatementsAxis Manager signing financial statements [Axis] 1.0 in-ca DetailsOfManagerSigningFinancialStatementsLineItems Details of manager signing financial statements [Line Items] 2.0 in-ca NameOfManagerAbstract Name of manager [Abstract] 1.0 in-ca FirstNameOfManager First name of manager 1.0 in-ca SecondNameOfManager Second name of manager 2.0 in-ca LastNameOfManager Last name of manager 3.0 in-ca PermanentAccountNumberOfManager Permanent account number of manager 2.0 in-ca DateOfSigningOfFinancialStatementsByManager Date of signing of financial statements by manager 3.0674 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600 Definition [700600] Disclosures - Directors report prefix name label order DetailsOfContractsArrangementsTransactionsNotAtArmsLenDetails of contracts/arrangements/transactions not at arm's length basis in-ca gthBasisAbstract [Abstract] DetailsOfContractsArrangementsTransactionsNotAtArmsLenDetails of contracts/arrangements/transactions not at arm's length basis in-ca 1.0 gthBasisTable [Table] ContractsArrangementsTransactionsNotAtArmsLengthBasis in-ca Contracts/arrangements/transactions not at arm's length basis [Axis] 1.0 Axis DetailsOfContractsArrangementsTransactionsNotAtArmsLenDetailsofcontracts/arrangements/transactionsnotatarm'slengthbasis[Line in-ca 2.0 gthBasisLineItems Items] ind-as NameOfRelatedParty Name of related party 1.0 in-ca NatureOfRelatedPartyRelationship Nature of related party relationship 2.0 DescriptionOfNatureOfContractsArrangementsTransactions in-ca Description of nature of contracts/arrangements/transactions with related party3.0 WithRelatedParty DurationOfContractsArrangementsTransactionsWithRelated in-ca Duration of contracts/arrangements/transactions with related party 4.0 Party DatesOfApprovalOfContractsArrangementsTransactionsWithDatesofapprovalofcontracts/arrangements/transactionswithrelatedpartyby in-ca 5.0 RelatedPartyByBoard board AmountPaidAsAdvancesIfAnyForContractsArrangementsTra Amountpaidasadvancesifanyforcontracts/arrangements/transactionswith in-ca 6.0 nsactionsWithRelatedParty related party DatesOnWhichSpecialResolutionPassedInGeneralMeetingFo Dates on which special resolution passed in general meeting for in-ca rContractsArrangementsTransactionsWithRelatedPartyRequi contracts/arrangements/transactionswithrelatedpartyrequiredbysection1887.0 redBySection188OfCompaniesAct2013 of companies act, 2013 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600a Definition [700600a] Disclosures - Directors report prefix name label order DetailsOfMaterialContractsArrangementsTransactionsAtArmDetails ofmaterialcontracts/arrangements/transactions atarm's lengthbasis in-ca sLengthBasisAbstract [Abstract] DetailsOfMaterialContractsArrangementsTransactionsAtArmDetails ofmaterialcontracts/arrangements/transactions atarm's lengthbasis in-ca 1.0 sLengthBasisTable [Table] MaterialContractsArrangementsTransactionsAtArmsLengthB in-ca Material contracts/arrangements/transactions at arm's length basis [Axis] 1.0 asisAxis DetailsOfMaterialContractsArrangementsTransactionsAtArmDetails ofmaterialcontracts/arrangements/transactions atarm's lengthbasis in-ca 2.0 sLengthBasisLineItems [Line Items] ind-as NameOfRelatedParty Name of related party 1.0 in-ca NatureOfRelatedPartyRelationship Nature of related party relationship 2.0 DescriptionOfNatureOfMaterialContractsArrangementsTrans Description of nature of material contracts/arrangements/transactions with in-ca 3.0 actionsWithRelatedParty related party DurationOfMaterialContractsArrangementsTransactionsWith in-ca Duration of material contracts/arrangements/transactions with related party 4.0 RelatedParty DatesOfApprovalOfMaterialContractsArrangementsTransact Datesofapprovalofmaterialcontracts/arrangements/transactionswithrelated in-ca 5.0 ionsWithRelatedPartyByBoard party by board AmountPaidAsAdvancesIfAnyForMaterialContractsArrange Amount paid as advances if any for material in-ca 6.0 mentsTransactionsWithRelatedParty contracts/arrangements/transactions with related party[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 675 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600b Definition [700600b] Disclosures - Directors report prefix name label order DetailsOfPrincipalBusinessActivitiesContributing10PercentO Details of principal business activities contributing 10% or more of total in-ca rMoreOfTotalTurnoverOfCompanyAbstract turnover of company [Abstract] DetailsOfPrincipalBusinessActivitiesContributing10PercentO Details of principal business activities contributing 10% or more of total in-ca 1.0 rMoreOfTotalTurnoverOfCompanyTable turnover of company [Table] in-ca PrincipalBusinessActivitiesOfCompanyAxis Principal business activities of company [Axis] 1.0 in-ca ProductOrServiceMember Product/service [Member] 1.0 in-ca ProductOrService1Member Product/service 1 [Member] 1.0 in-ca ProductOrService2Member Product/service 2 [Member] 2.0 in-ca ProductOrService3Member Product/service 3 [Member] 3.0 in-ca ProductOrService4Member Product/service 4 [Member] 4.0 in-ca ProductOrService5Member Product/service 5 [Member] 5.0 in-ca ProductOrService6Member Product/service 6 [Member] 6.0 in-ca ProductOrService7Member Product/service 7 [Member] 7.0 in-ca ProductOrService8Member Product/service 8 [Member] 8.0 in-ca ProductOrService9Member Product/service 9 [Member] 9.0 in-ca ProductOrService10Member Product/service 10 [Member] 10.0 DetailsOfPrincipalBusinessActivitiesContributing10PercentO Details of principal business activities contributing 10% or more of total in-ca 2.0 rMoreOfTotalTurnoverOfCompanyLineItems turnover of company [Line Items] in-ca NameOfMainProductOrService Name of main product/service 1.0 in-ca DescriptionOfMainProductOrService Description of main product/service 2.0 in-ca NICCodeOfProductOrService NIC code of product/service 3.0 in-ca PercentageToTotalTurnoverOfCompany Percentage to total turnover of company 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600c Definition [700600c] Disclosures - Directors report prefix name label order ParticularsOfHoldingSubsidiaryAndAssociateCompaniesAbs in-ca Particulars of holding, subsidiary and associate companies [Abstract] tract ParticularsOfHoldingSubsidiaryAndAssociateCompaniesTabl in-ca Particulars of holding, subsidiary and associate companies [Table] 1.0 e in-ca ParticularsOfCompaniesAxis Particulars of companies [Axis] 1.0 ParticularsOfHoldingSubsidiaryAndAssociateCompaniesLine in-ca Particulars of holding, subsidiary and associate companies [Line Items] 2.0 Items in-ca NameOfCompany Name of company 1.0676 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca AddressOfCompany Address of company 2.0 in-ca CountryOfIncorporationOfCompany Country of incorporation of company 3.0 in-ca CINOfCompany CIN of company 4.0 in-ca GLNOfCompany GLN of company 5.0 in-ca TypeOfCompany Type of company 6.0 in-ca PercentageOfSharesHeld Percentage of shares held 7.0 in-ca ApplicableSection Applicable section 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600d Definition [700600d] Disclosures - Directors report prefix name label order in-ca DetailsOfShareholdingPatternAbstract Details of shareholding pattern [Abstract] in-ca DetailsOfShareholdingPatternTable Details of shareholding pattern [Table] 1.0 in-ca ShareholdingPatternAxis Shareholding pattern [Axis] 1.0 in-ca ShareholdersMember Shareholders [Member] 1.0 in-ca PromotersMember Promoters [Member] 1.0 in-ca IndianMember Indian [Member] 1.0 in-ca IndividualHUFMember Individual/HUF [Member] 1.0 in-ca CentralGovernmentMember Central government [Member] 2.0 in-ca StateGovernmentMember State government [Member] 3.0 in-ca CorporateBodiesMember Corporate bodies [Member] 4.0 in-ca BanksFinancialInstitutionsMember Banks/financial institutions [Member] 5.0 in-ca OtherMember Other [Member] 6.0 in-ca ForeignMember Foreign [Member] 2.0 in-ca NRIIndividualMember NRI individual [Member] 1.0 in-ca OtherForeignIndividualMember Other foreign individual [Member] 2.0 in-ca ForeignCorporateBodiesMember Foreign corporate bodies [Member] 3.0 in-ca ForeignBanksFinancialInstitutionsMember Foreign banks/financial institutions [Member] 4.0 in-ca ForeignOtherMember Foreign other [Member] 5.0 in-ca PublicShareholdingMember Public shareholding [Member] 2.0 in-ca InstitutionsMember Institutions [Member] 1.0 in-ca MutualFundsMember Mutual funds [Member] 1.0 in-ca PublicShareholdingBanksFinancialInstitutionsMember Public shareholding banks/financial institutions [Member] 2.0 in-ca PublicShareholdingCentralGovernmentMember Public shareholding central government [Member] 3.0 in-ca PublicShareholdingStateGovernmentMember Public shareholding state government [Member] 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 677 in-ca VentureCapitalFundsMember Venture capital funds [Member] 5.0 in-ca InsuranceCompaniesMember Insurance companies [Member] 6.0 in-ca ForeignInstitutionalInvestorMember Foreign institutional investor [Member] 7.0 in-ca ForeignVentureCapitalFundsMember Foreign venture capital funds [Member] 8.0 in-ca OtherInstitutionsMember Others institutions [Member] 9.0 in-ca NonInstitutionsMember Non institutions [Member] 2.0 in-ca NonInstitutionsCorporateBodiesMember Non institutions corporate bodies [Member] 1.0 in-ca IndianCorporateBodiesMember Indian corporate bodies [Member] 1.0 in-ca OverseasCorporateBodiesMember Overseas corporate bodies [Member] 2.0 in-ca IndividualsMember Individuals [Member] 2.0 IndividualShareholdersHoldingNominalShareCapitalUptoRu Individualshareholders holdingnominalshare capitaluptorupees onelakh in-ca 1.0 peesOneLakhMember [Member] IndividualShareholdersHoldingNominalShareCapitalInExcessIndividualshareholdersholdingnominalsharecapitalinexcessofrupeesone in-ca 2.0 OfRupeesOneLakhMember lakh [Member] in-ca OtherNonInstitutionsMember Other non-institutions [Member] 3.0 in-ca SharesHeldByCustodianForGDRsAndADRsMember Shares held by custodian for GDRs and ADRs [Member] 3.0 in-ca DetailsOfShareholdingPatternLineItems Details of shareholding pattern [Line Items] 2.0 in-ca NumberOfDematSharesHeld Number of demat shares held 1.0 in-ca NumberOfPhysicalSharesHeld Number of physical shares held 2.0 in-ca NumberOfSharesHeld Number of shares held 3.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 4.0 in-ca NumberOfDematSharesHeld Number of demat shares held 5.0 in-ca NumberOfPhysicalSharesHeld Number of physical shares held 6.0 in-ca NumberOfSharesHeld Number of shares held 7.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 8.0 in-ca PercentageOfChangeInSharesHeldDuringYear Percentage of change in shares held during year 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600e Definition [700600e] Disclosures - Directors report prefix name label order in-ca DetailsOfShareholdingOfPromotersAbstract Details of shareholding of promoters [Abstract] in-ca DetailsOfShareholdingOfPromotersTable Details of shareholding of promoters [Table] 1.0 in-ca PromotersAxis Promoters [Axis] 1.0 in-ca DetailsOfShareholdingOfPromotersLineItems Details of shareholding of promoters [Line Items] 2.0 in-ca ShareholdersName Shareholder’s name 1.0 in-ca NumberOfSharesHeld Number of shares held 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 3.0678 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca PercentageOfSharesPledgedEncumberedToTotalShares Percentage of shares pledged/encumbered to total shares 4.0 in-ca NumberOfSharesHeld Number of shares held 5.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 6.0 in-ca PercentageOfSharesPledgedEncumberedToTotalShares Percentage of shares pledged/encumbered to total shares 7.0 in-ca PercentageOfChangeInSharesHeldDuringYear Percentage of change in shares held during year 8.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600f Definition [700600f] Disclosures - Directors report prefix name label order in-ca DetailsOfChangeInPromotersShareholdingAbstract Details of change in promoters’ shareholding [Abstract] in-ca DetailsOfChangeInPromotersShareholdingTable Details of change in promoters’ shareholding [Table] 1.0 in-ca PromotersAxis Promoters [Axis] 1.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 2.0 in-ca ShareholdingMember Shareholding [Member] 1.0 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] 1.0 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 2.0 in-ca DetailsOfChangeInPromotersShareholdingLineItems Details of change in promoters’ shareholding [Line Items] 2.0 in-ca NameOfPromoter Name of promoter 1.0 in-ca NumberOfSharesHeld Number of shares held 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 3.0 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 4.0 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year 5.0 in-ca NumberOfSharesHeld Number of shares held 6.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 7.0 DetailsOfIncreaseDecreaseInPromotersShareholdingDuringY Details ofincrease (decrease) inpromoters shareholdingduringyear[Text in-ca 8.0 earExplanatory Block] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600g Definition [700600g] Disclosures - Directors report prefix name label order in-ca DetailsOfShareholdingPatternOfTop10ShareholdersAbstract Details of shareholding pattern of top 10 shareholders [Abstract] in-ca DetailsOfShareholdingPatternOfTop10ShareholdersTable Details of shareholding pattern of top 10 shareholders [Table] 1.0 in-ca NameOfTop10ShareholderAxis Name of top 10 shareholder [Axis] 1.0 in-ca NameOfTop10ShareholderMember Name of top 10 shareholder [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 679 in-ca Top1ShareholderMember Top 1 shareholder [Member] 1.0 in-ca Top2ShareholderMember Top 2 shareholder [Member] 2.0 in-ca Top3ShareholderMember Top 3 shareholder [Member] 3.0 in-ca Top4ShareholderMember Top 4 shareholder [Member] 4.0 in-ca Top5ShareholderMember Top 5 shareholder [Member] 5.0 in-ca Top6ShareholderMember Top 6 shareholder [Member] 6.0 in-ca Top7ShareholderMember Top 7 shareholder [Member] 7.0 in-ca Top8ShareholderMember Top 8 shareholder [Member] 8.0 in-ca Top9ShareholderMember Top 9 shareholder [Member] 9.0 in-ca Top10ShareholderMember Top 10 shareholder [Member] 10.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 2.0 in-ca ShareholdingMember Shareholding [Member] 1.0 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] 1.0 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 2.0 DetailsOfShareholdingPatternOfTop10ShareholdersLineItem in-ca Details of shareholding pattern of top 10 shareholders [Line Items] 2.0 s ind-as NameOfShareholder Name of shareholder 1.0 in-ca NumberOfSharesHeld Number of shares held 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 3.0 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 4.0 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year 5.0 in-ca NumberOfSharesHeld Number of shares held 6.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 7.0 DetailsOfIncreaseDecreaseInTop10ShareholdersDuringYear in-ca Details of increase (decrease) in top 10 shareholders during year [Text Block] 8.0 Explanatory http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600h Definition [700600h] Disclosures - Directors report prefix name label order DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialDetails of shareholding pattern of directors and key managerial personnel in-ca PersonnelAbstract [Abstract] DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialDetails of shareholding pattern of directors and key managerial personnel in-ca 1.0 PersonnelTable [Table] in-ca DirectorsAndKeyManagerialPersonnelAxis Directors and key managerial personnel [Axis] 1.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 2.0 in-ca ShareholdingMember Shareholding [Member] 1.0 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] 1.0 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 2.0680 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsOfShareholdingPatternOfDirectorsAndKeyManagerialDetails of shareholding pattern of directors and key managerial personnel in-ca 2.0 PersonnelLineItems [Line Items] in-ca NameOfDirectorsAndKeyManagerialPersonnel Name of directors and key managerial personnel 1.0 in-ca NumberOfSharesHeld Number of shares held 2.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 3.0 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 4.0 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year 5.0 in-ca NumberOfSharesHeld Number of shares held 6.0 in-ca PercentageOfTotalSharesHeld Percentage of total shares held 7.0 DetailsOfIncreaseDecreaseInDirectorsAndKeyManagerialPe Details of increase (decrease) in directors and key managerial personnel in-ca 8.0 rsonnelShareholdingDuringYearExplanatory shareholding during year [Text Block] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600i Definition [700600i] Disclosures - Directors report prefix name label order in-ca DetailsOfIndebtednessOfCompanyAbstract Details of indebtedness of company [Abstract] in-ca DetailsOfIndebtednessOfCompanyTable Details of indebtedness of company [Table] 1.0 in-ca IndebtednessAxis Indebtedness [Axis] 1.0 in-ca IndebtednessMember Indebtedness [Member] 1.0 in-ca SecuredLoansExcludingDepositsMember Secured loans excluding deposits [Member] 1.0 in-ca UnsecuredLoansMember Unsecured loans [Member] 2.0 ind-as DepositsMember Deposits [Member] 3.0 in-ca DetailsOfIndebtednessOfCompanyLineItems Details of indebtedness of company [Line Items] 2.0 in-ca PrincipalAmount Principal amount 1.0 in-ca InterestDueButNotPaid Interest due but not paid 2.0 in-ca InterestAccruedButNotDue Interest accrued but not due 3.0 in-ca Indebtedness Indebtedness 4.0 in-ca ChangesInIndebtednessAbstract Changes in indebtedness [Abstract] 5.0 in-ca AdditionInIndebtedness Addition in indebtedness 1.0 in-ca ReductionInIndebtedness Reduction in indebtedness 2.0 in-ca ChangesInIndebtedness Changes in indebtedness 3.0 in-ca PrincipalAmount Principal amount 6.0 in-ca InterestDueButNotPaid Interest due but not paid 7.0 in-ca InterestAccruedButNotDue Interest accrued but not due 8.0 in-ca Indebtedness Indebtedness 9.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 681 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600j Definition [700600j] Disclosures - Directors report prefix name label order DetailsOfPenaltyPunishmentCompoundingOfOffenceAbstrac in-ca Details of penalty/punishment/compounding of offence [Abstract] t in-ca DetailsOfPenaltyPunishmentCompoundingOfOffenceTable Details of penalty/punishment/compounding of offence [Table] 1.0 in-ca OffenderAxis Offender [Axis] 1.0 DetailsOfPenaltyPunishmentCompoundingOfOffenceLineIte in-ca Details of penalty/punishment/compounding of offence [Line Items] 2.0 ms in-ca NameOfOffender Name of offender 1.0 in-ca TypeOfOffender Type of offender 2.0 in-ca CINOfOffender CIN of offender 3.0 in-ca PermanentAccountNumberOfOffender Permanent account number of offender 4.0 in-ca IdentificationNumberOfOffenderOutsideIndia Identification number of offender outside India 5.0 NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Nature of issuing authority in country of incorporation or residence of in-ca 6.0 enceOfOffender offender in-ca TypeOfOffence Type of offence 7.0 in-ca SectionOfCompaniesAct Section of companies act 8.0 in-ca BriefDescriptionOfOffence Brief description of offence 9.0 in-ca DetailsOfPenaltyPunishmentCompoundingFeesImposed Details of penalty/punishment/compounding fees imposed 10.0 in-ca Authority Authority 11.0 in-ca AppealMade Appeal made 12.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600k Definition [700600k] Disclosures - Directors report prefix name label order DetailsRegardingAuditorsQualificationsReservationsAdverse Detailsregardingauditors'qualification(s),reservation(s)adverseremark(s)in in-ca RemarksInAuditorsReportAbstract auditors' report [Abstract] DetailsRegardingAuditorsQualificationsReservationsAdverse Detailsregardingauditors'qualification(s),reservation(s)adverseremark(s)in in-ca 1.0 RemarksInAuditorsReportTable auditors' report [Table] AuditorsQualificationsReservationsAdverseRemarksInAuditoAuditors'qualification(s),reservation(s)adverseremark(s)inauditors'report in-ca 1.0 rsReportAxis [Axis] DetailsRegardingAuditorsQualificationsReservationsAdverse Detailsregardingauditors'qualification(s),reservation(s)adverseremark(s)in in-ca 2.0 RemarksInAuditorsReportLineItems auditors' report [Line Items] AuditorsQualificationsReservationsAdverseRemarksInAudito in-ca Auditors' qualification(s), reservation(s) adverse remark(s) in auditors' report 1.0 rsReport DirectorsCommentOnAuditorsQualificationsReservationsAd Directors' comment on auditors' qualification(s), reservation(s) adverse in-ca 2.0 verseRemarksInAuditorsReport remark(s) in auditors' report http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600l682 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Definition [700600l] Disclosures - Directors report prefix name label order DetailsRegardingCompanySecretaryQualificationOrObservat Details regarding company secretary qualification or observation or other in-ca ionOrOtherRemarksInSecretarialAuditReportAbstract remarks in secretarial audit report [Abstract] DetailsRegardingCompanySecretaryQualificationOrObservat Details regarding company secretary qualification or observation or other in-ca 1.0 ionOrOtherRemarksInSecretarialAuditReportTable remarks in secretarial audit report [Table] CompanySecretaryQualificationOrObservationOrOtherRema Companysecretaryqualificationorobservationorotherremarksinsecretarial in-ca 1.0 rksInSecretarialAuditReportAxis audit report [Axis] DetailsRegardingCompanySecretaryQualificationOrObservat Details regarding company secretary qualification or observation or other in-ca 2.0 ionOrOtherRemarksInSecretarialAuditReportLineItems remarks in secretarial audit report [Line Items] CompanySecretaryQualificationOrObservationOrOtherRema Companysecretaryqualificationorobservationorotherremarksinsecretarial in-ca 1.0 rksInSecretarialAuditReport audit report DirectorsCommentOnCompanySecretaryQualificationOrObs Directors' comment on company secretary qualification or observation or in-ca 2.0 ervationOrOtherRemarksInSecretarialAuditReport other remarks in secretarial audit report http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600m Definition [700600m] Disclosures - Directors report prefix name label order DetailsOfRemunerationOfDirectorOrManagerialPersonnelAb in-ca Details of remuneration of director or managerial personnel [Abstract] stract DetailsOfRemunerationOfDirectorOrManagerialPersonnelTa in-ca Details of remuneration of director or managerial personnel [Table] 1.0 ble in-ca DirectorOrManagerialPersonnelRemunerationAxis Director or managerial personnels remuneration [Axis] 2.0 DetailsOfRemunerationOfDirectorOrManagerialPersonnelLi in-ca Details of remuneration of director or managerial personnel [Line items] 2.0 neItems in-ca NameOfDirectorOrManagerialPersonnel Name of director or managerial personnel 1.0 in-ca DesignationOfDirectorOrManagerialPersonnel Designation of director or managerial personnel 2.0 in-ca DirectorIdentificationNumberOfDirector Director identification number of director 3.0 RatioOfRemunerationOfDirectorOrManagerialPersonnelTo Ratio of remuneration of director or managerial personnel to median of in-ca 4.0 MedianOfRemunerationOfEmployeesForFinancialYear remuneration of employees for financial year PercentageIncreaseInRemunerationOfDirectorOrManagerialPPercentageincreaseinremunerationofdirectorormanagerialpersonnelinthe in-ca 5.0 ersonnelInTheFinancialYear financial year http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600n Definition [700600n] Disclosures - Directors report prefix name label order DisclosuresRelatingToEmployeeStockOptionSchemeAbstrac ind-as Disclosures relating to employee stock option scheme [Abstract] t ind-as DisclosuresRelatingToEmployeeStockOptionSchemeTable Disclosures relating to employee stock option scheme [Table] 1.0 ind-as CategoriesOfEmployeeStockOptionSchemeAxis Categories of employee stock option scheme [Axis] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 683 DisclosuresRelatingToEmployeeStockOptionSchemeLineIte ind-as Disclosures relating to employee stock option scheme [Line items] 2.0 ms ind-as OptionsGranted Options granted 1.0 ind-as PricingFormula Pricing formula 2.0 ind-as OptionsVested Options vested 3.0 ind-as OptionsExercised Options exercised 4.0 ind-as TotalNumberOfSharesArisingAsResultOfExerciseOfOption Total number of shares arising as result of exercise of option 5.0 ind-as OptionsLapsed Options lapsed 6.0 ind-as ExercisePrice Exercise price 7.0 ind-as VariationOfTermsOfOptions Variation of terms of options 8.0 ind-as MoneyRealisedByExerciseOfOptions Money realised by exercise of options 9.0 ind-as TotalNumberOfOptionsInForce Total number of options in force 10.0 ind-as EmployeeWiseDetailsOfOptionsGrantedAbstract Employee wise details of options granted [Abstract] 11.0 ind-as OptionsGrantedToSeniorManagerialPersonnel Options granted to senior managerial personnel 1.0 OptionsGrantedToEmployeeReceivingGrantOfMoreThanFiv Options grantedtoemployee receivinggrantofmorethanfivepercentof ind-as 2.0 ePerCentOfOption option OptionsGrantedToIdentifiedEmployeesReceivingGrantExcee Options granted to identified employees receivinggrant exceedingone per ind-as 3.0 dingOnePerCentOfIssuedCapital cent of issued capital DilutedEarningPerSharePursuantToIssueOfSharesOnExercis ind-as Diluted earning per share pursuant to issue of shares on exercise of option 12.0 eOfOption DifferenceOfUsingIntrinsicValueOfStockOptionsAsAgainstF Differenceofusingintrinsicvalue ofstockoptionsas againstfairvalueof ind-as airValueOfStockOptionsInComputingEmployeeCompensatio 13.0 stock options in computing employee compensation cost nCost ImpactOnProfitsOfUsingIntrinsicValueOfStockOptionsAsAg Impactonprofitsofusingintrinsicvalueofstockoptionsasagainstfairvalue ind-as ainstFairValueOfStockOptionsInComputingEmployeeCompe 14.0 of stock options in computing employee compensation cost nsationCost ImpactOnEarningsPerShareOfUsingIntrinsicValueOfStockO Impact on earnings per share of using intrinsic value of stock options as ind-as ptionsAsAgainstFairValueOfStockOptionsInComputingEmpl 15.0 against fair value of stock options in computing employee compensation cost oyeeCompensationCost DetailsOfOptionsWhoseExercisePriceEqualsOrExceedsOrIs Details of options whose exercise price equals or exceeds or is less than ind-as 16.0 LessThanMarketPriceAbstract market price [Abstract] WeightedAverageExercisePricesOfOptionsWhoseExercisePr Weightedaverageexercisepricesofoptionswhoseexercisepriceequalsor ind-as 1.0 iceEqualsOrExceedsOrIsLessThanMarketPrice exceeds or is less than market price WeightedAverageFairValuesOfOptionsWhoseExercisePriceEWeighted average fair values of options whose exercise price equals or ind-as 2.0 qualsOrExceedsOrIsLessThanMarketPrice exceeds or is less than market price DescriptionOfMethodsAndSignificantAssumptionsUsedToEs Descriptionofmethodsandsignificantassumptionsusedtoestimatefairvalue ind-as 17.0 timateFairValueOfOptions of options WeightedAverageInformationUsedInEstimatingFairValueOf Weighted average information used in estimating fair value of options ind-as 18.0 OptionsAbstract [Abstract] ind-as RiskFreeInterestRate Risk free interest rate 1.0 ind-as ExpectedLife Expected life 2.0 ind-as ExpectedVolatility Expected volatility 3.0 ind-as ExpectedDividends Expected dividends 4.0 ind-as MarketPriceOfUnderlyingShare Market price of underlying share 5.0 ImpactOnProfitsOnFollowingAccountingPoliciesSpecifiedIn ImpactonprofitsonfollowingaccountingpoliciesspecifiedinScheduleIof ind-as 19.0 ScheduleIOfSEBIGuidelines SEBI guidelines684 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ImpactOnEarningsPerShareOnFollowingAccountingPoliciesSImpactonearnings pershare onfollowingaccountingpolicies specifiedin ind-as 20.0 pecifiedInScheduleIOfSEBIGuidelines Schedule I of SEBI guidelines http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600o Definition [700600o] Disclosures - Directors report prefix name label order DisclosuresRelatingToEmployeeStockPurchaseSchemeAbstr ind-as Disclosures relating to employee stock purchase scheme [Abstract] act ind-as DisclosuresRelatingToEmployeeStockPurchaseSchemeTable Disclosures relating to employee stock purchase scheme [Table] 1.0 ind-as CategoriesOfEmployeeStockPurchaseSchemeAxis Categories of employee stock purchase scheme [Axis] 1.0 DisclosuresRelatingToEmployeeStockPurchaseSchemeLineIt ind-as Disclosures relating to employee stock purchase scheme [Line items] 2.0 ems ind-as NumberOfSharesIssuesInEmployeeStockPurchaseScheme Number of shares issues in employee stock purchase scheme 1.0 ind-as PriceAtWhichSharesAreIssued Price at which shares are issued 2.0 ind-as EmployeeWiseDetailsOfSharesIssuedAbstract Employee wise details of shares issued [Abstract] 3.0 ind-as SharesIssuedToSeniorManagerialPersonnel Shares issued to senior managerial personnel 1.0 SharesIssuedToEmployeeReceivingMoreThanFivePerCentOf ind-as Shares issued to employee receiving more than five per cent of shares issued 2.0 SharesIssued SharesIssuedToIdentifiedEmployeesExceedingOnePerCentO ind-as Shares issued to identified employees exceeding one per cent of issued capital 3.0 fIssuedCapital DilutedEarningPerSharePursuantToIssueOfSharesUnderEmplDilutedearningpersharepursuanttoissueofsharesunderemployeestock ind-as 4.0 oyeeStockPurchaseScheme purchase scheme ind-as ConsiderationReceivedAgainstIssuanceOfShares Consideration received against issuance of shares 5.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600p Definition [700600p] Disclosures - Directors report prefix name label order in-ca DetailsOfSignatoriesOfBoardReportAbstract Details of signatories of board report [Abstract] in-ca DetailsOfDirectorsSigningBoardReportTable Details of directors signing board report [Table] 1.0 in-ca DirectorsSigningBoardReportAxis Directors signing board report [Axis] 1.0 in-ca DetailsOfDirectorsSigningBoardReportLineItems Details of directors signing board report [Line Items] 2.0 in-ca NameOfDirectorSigningBoardReportAbstract Name of director signing board report [Abstract] 1.0 in-ca FirstNameOfDirector First name of director 1.0 in-ca MiddleNameOfDirector Middle name of director 2.0 in-ca LastNameOfDirector Last name of director 3.0 in-ca DesignationOfDirector Designation of director 2.0 in-ca DirectorIdentificationNumberOfDirector Director identification number of director 3.0 in-ca DateOfSigningBoardReport Date of signing board report 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 685 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600q Definition [700600q] Disclosures - Directors report prefix name label order ParticularsOfHoldingSubsidiaryAndAssociateCompaniesAbs in-ca Particulars of holding, subsidiary and associate companies [Abstract] tract ParticularsOfHoldingSubsidiaryAndAssociateCompaniesTabl in-ca Particulars of holding, subsidiary and associate companies [Table] 1.0 e ParticularsOfHoldingSubsidiaryAndAssociateCompaniesLine in-ca Particulars of holding, subsidiary and associate companies [Line Items] 2.0 Items in-ca NameOfCompany Name of company 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600r Definition [700600r] Disclosures - Directors report prefix name label order TopTenEmployedThroughoutTheFinancialYearWasInReceip Toptenemployedthroughoutthefinancialyearwasinreceiptofremuneration in-ca tOfRemunerationInAggregateForThatYearNotLessThanOne in aggregate for that year not less than one crore and two lakh rupees CroreAndTwoLakhRupeesAbstract [Abstract] TopTenEmployedThroughoutTheFinancialYearWasInReceip in-ca tOfRemunerationInAggregateForThatYearNotLessThanOne Toptenemployedthroughoutthefinancialyearwasinreceiptofremuneration1.0 CroreAndTwoLakhRupeesTable in aggregate for that year not less than one crore and two lakh rupees [Table] TopTenEmployedThroughoutTheFinancialYearWasInReceip in-ca tOfRemunerationInAggregateForThatYearNotLessThanOne Toptenemployedthroughoutthefinancialyearwasinreceiptofremuneration1.0 CroreAndTwoLakhRupeesAxis in aggregate for that year not less than one crore and two lakh rupees [Axis] in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 in-ca Employee1Member Employee 1 [Member] 1.0 in-ca Employee2Member Employee 2 [Member] 2.0 in-ca Employee3Member Employee 3 [Member] 3.0 in-ca Employee4Member Employee 4 [Member] 4.0 in-ca Employee5Member Employee 5 [Member] 5.0 in-ca Employee6Member Employee 6 [Member] 6.0 in-ca Employee7Member Employee 7 [Member] 7.0 in-ca Employee8Member Employee 8 [Member] 8.0 in-ca Employee9Member Employee 9 [Member] 9.0 in-ca Employee10Member Employee 10 [Member] 10.0 TopTenEmployedThroughoutTheFinancialYearWasInReceip Toptenemployedthroughoutthefinancialyearwasinreceiptofremuneration in-ca tOfRemunerationInAggregateForThatYearNotLessThanOne inaggregateforthatyearnotlessthanonecroreandtwolakhrupees[Line2.0 CroreAndTwoLakhRupeesLineItems items] in-ca DesignationOfEmployee Designation of employee 1.0686 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca RemunerationReceived Remuneration received 2.0 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 3.0 in-ca Qualifications Qualifications 4.0 in-ca Experience Experience 5.0 in-ca DateOfCommencementOfEmployment Date of commencement of employment 6.0 in-ca AgeInYears Age in Years 7.0 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 8.0 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) 9.0 in-ca WhetherTheEmployeeIsARelativeOfAnyDirectorOrManager Whether the employee is a relative of any director or manager 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600s Definition [700600s] Disclosures - Directors report prefix name label order TopTenEmployedForAPartOfFinancialYearAtTheRateInAgg in-ca regateWasNotLessThanEightLakhAndFiftyThousandRupees Toptenemployedforapartoffinancialyear,attherateinaggregatewasnot PerMonthAbstract less than eight lakh and fifty thousand rupees per month [Abstract] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgg in-ca regateWasNotLessThanEightLakhAndFiftyThousandRupees Toptenemployedforapartoffinancialyear,attherateinaggregatewasnot1.0 PerMonthTable less than eight lakh and fifty thousand rupees per month [Table] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgg in-ca regateWasNotLessThanEightLakhAndFiftyThousandRupees Toptenemployedforapartoffinancialyear,attherateinaggregatewasnot1.0 PerMonthAxis less than eight lakh and fifty thousand rupees per month [Axis] in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 in-ca Employee1Member Employee 1 [Member] 1.0 in-ca Employee2Member Employee 2 [Member] 2.0 in-ca Employee3Member Employee 3 [Member] 3.0 in-ca Employee4Member Employee 4 [Member] 4.0 in-ca Employee5Member Employee 5 [Member] 5.0 in-ca Employee6Member Employee 6 [Member] 6.0 in-ca Employee7Member Employee 7 [Member] 7.0 in-ca Employee8Member Employee 8 [Member] 8.0 in-ca Employee9Member Employee 9 [Member] 9.0 in-ca Employee10Member Employee 10 [Member] 10.0 TopTenEmployedForAPartOfFinancialYearAtTheRateInAgg in-ca regateWasNotLessThanEightLakhAndFiftyThousandRupees Toptenemployedforapartoffinancialyear,attherateinaggregatewasnot2.0 PerMonthLineItems less than eight lakh and fifty thousand rupees per month [Line Items] in-ca DesignationOfEmployee Designation of employee 1.0 in-ca RemunerationReceived Remuneration received 2.0 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 3.0 in-ca Qualifications Qualifications 4.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 687 in-ca Experience Experience 5.0 in-ca DateOfCommencementOfEmployment Date of commencement of employment 6.0 in-ca AgeInYears Age in Years 7.0 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 8.0 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) 9.0 in-ca WhetherTheEmployeeIsARelativeOfAnyDirectorOrManager Whether the employee is a relative of any director or manager 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600t Definition [700600t] Disclosures - Directors report prefix name label order TopTenEmployedThroughoutTheFinancialYearOfAPartWasI nReceiptOfAggregateRemunerationInExcessOfManagingDir Toptenemployedthroughoutthefinancialyearofapartwasinreceiptof in-ca ectorOrWholetimeDirectorOrManagerAndHoldsByHimselfA aggregateremunerationinexcessofmanagingdirectororwholetimedirector longWithSpouseAndChildrenNotLessThanTwoPercentOfEquormanagerandholdsbyhimselfalongwithspouseandchildrennotlessthan itySharesOfCompanyAbstract two percent of equity shares of company [Abstract] TopTenEmployedThroughoutTheFinancialYearOfAPartWasI nReceiptOfAggregateRemunerationInExcessOfManagingDir Toptenemployedthroughoutthefinancialyearofapartwasinreceiptof in-ca ectorOrWholetimeDirectorOrManagerAndHoldsByHimselfA aggregateremunerationinexcessofmanagingdirectororwholetimedirector1.0 longWithSpouseAndChildrenNotLessThanTwoPercentOfEquormanagerandholdsbyhimselfalongwithspouseandchildrennotlessthan itySharesOfCompanyTable two percent of equity shares of company [Table] TopTenEmployedThroughoutTheFinancialYearOfAPartWasI nReceiptOfAggregateRemunerationInExcessOfManagingDir Toptenemployedthroughoutthefinancialyearofapartwasinreceiptof in-ca ectorOrWholetimeDirectorOrManagerAndHoldsByHimselfA aggregateremunerationinexcessofmanagingdirectororwholetimedirector1.0 longWithSpouseAndChildrenNotLessThanTwoPercentOfEquormanagerandholdsbyhimselfalongwithspouseandchildrennotlessthan itySharesOfCompanyAxis two percent of equity shares of company [Axis] in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 in-ca Employee1Member Employee 1 [Member] 1.0 in-ca Employee2Member Employee 2 [Member] 2.0 in-ca Employee3Member Employee 3 [Member] 3.0 in-ca Employee4Member Employee 4 [Member] 4.0 in-ca Employee5Member Employee 5 [Member] 5.0 in-ca Employee6Member Employee 6 [Member] 6.0 in-ca Employee7Member Employee 7 [Member] 7.0 in-ca Employee8Member Employee 8 [Member] 8.0 in-ca Employee9Member Employee 9 [Member] 9.0 in-ca Employee10Member Employee 10 [Member] 10.0 TopTenEmployedThroughoutTheFinancialYearOfAPartWasI nReceiptOfAggregateRemunerationInExcessOfManagingDir Toptenemployedthroughoutthefinancialyearofapartwasinreceiptof in-ca ectorOrWholetimeDirectorOrManagerAndHoldsByHimselfA aggregateremunerationinexcessofmanagingdirectororwholetimedirector2.0 longWithSpouseAndChildrenNotLessThanTwoPercentOfEquormanagerandholdsbyhimselfalongwithspouseandchildrennotlessthan itySharesOfCompanyLineItems two percent of equity shares of company [Line Items]688 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-ca DesignationOfEmployee Designation of employee 1.0 in-ca RemunerationReceived Remuneration received 2.0 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 3.0 in-ca Qualifications Qualifications 4.0 in-ca Experience Experience 5.0 in-ca DateOfCommencementOfEmployment Date of commencement of employment 6.0 in-ca AgeInYears Age in Years 7.0 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 8.0 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) 9.0 in-ca WhetherTheEmployeeIsARelativeOfAnyDirectorOrManager Whether the employee is a relative of any director or manager 10.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600u Definition [700600u] Disclosures - Directors report prefix name label order in-ca DetailsRegardingImportedTechnologyAbstract Details regarding imported technology [Abstract] in-ca DetailsRegardingImportedTechnologyTable Details regarding imported technology [Table] 1.0 in-ca ImportedTechnologyAxis Imported technology [Axis] 1.0 in-ca DetailsRegardingImportedTechnologyLineItems Details regarding imported technology [Line Items] 2.0 in-ca DescriptionOfTechnology Description of technology 1.0 in-ca YearOfImport Year of import 2.0 in-ca WhetherTechnologyFullyAbsorbed Whether technology fully absorbed 3.0 in-ca DescriptionOfReasonsNotForTechnologyFullyAbsorbed Description of reasons not for technology fully absorbed 4.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresSecretarialAuditReport_700700 Definition [700700] Disclosures - Secretarial audit report prefix name label order in-ca DetailsOfSignatoriesOfSecretarialAuditReportAbstract Details of signatories of secretarial audit report [Abstract] in-ca DetailsOfSignatoriesOfSecretarialAuditReportTable Details of signatories of secretarial audit report [Table] 1.0 in-ca SignatoriesOfSecretarialAuditReportAxis Signatories of secretarial audit report [Axis] 1.0 in-ca DetailsOfSignatoriesOfSecretarialAuditReportLineItems Details of signatories of secretarial audit report [Line Items] 2.0 in-ca CategoryOfSecretarialAuditor Category of secretarial auditor 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 689 in-ca NameOfSecretarialAuditFirm Name of secretarial audit firm 2.0 in-ca NameOfSecretarialAuditorSigningReport Name of secretarial auditor signing report 3.0 in-ca FirmsRegistrationNumberOfSecretarialAuditFirm Firms registration number of secretarial audit firm 4.0 in-ca MembershipNumberOfSecretarialAuditor Membership number of secretarial auditor 5.0 in-ca CertificateOfPracticeNumberOfSecretarialAuditor Certificate of practice number of secretarial auditor 6.0 in-ca AddressOfSecretarialAuditors Address of secretarial auditors 7.0 PermanentAccountNumberOfSecretarialAuditorOrSecretarial in-ca Permanent account number of secretarial auditor or secretarial auditors firm 8.0 AuditorsFirm in-ca DateOfSigningSecretarialAuditReport Date of signing secretarial audit report 9.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/AxisDefaults_800000 Definition [800000] Axis - Defaults prefix name label order ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] ind-as EquitySharesMember Equity shares [Member] 1.0 ind-as NameOfShareholderAxis Name of shareholder [Axis] ind-as NameOfShareholderMember Name of shareholder [Member] 1.0 ind-as ComponentsOfEquityAxis Components of equity [Axis] ind-as EquityMember Equity [Member] 1.0 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 1.0 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] ind-as BorrowingsMember Borrowings [Member] 1.0 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] 1.0 ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 1.0 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1.0 CarryingAmountAccumulatedDepreciationAndGrossCarryin ind-as Carrying amount accumulated depreciation and gross carrying amount [Axis] gAmountAxis ind-as CarryingAmountMember Carrying amount [Member] 1.0 CarryingAmountAccumulatedAmortizationAndImpairmentA Carryingamountaccumulatedamortizationandimpairmentandgrosscarrying ind-as ndGrossCarryingAmountAxis amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 CarryingAmountAccumulatedDepreciationAmortisationAndI Carryingamount,accumulateddepreciation,amortisationandimpairmentand ind-as mpairmentAndGrossCarryingAmountAxis gross carrying amount [Axis] ind-as CarryingAmountMember Carrying amount [Member] 1.0 ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis]690 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 1.0 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] InternallyGeneratedAndOtherThanInternallyGeneratedIntangiInternally generated and other than internally generated intangible assets ind-as 1.0 bleAssetsMember [Member] ind-as BiologicalAssetsByTypeAxis Biological assets by type [Axis] ind-as BiologicalAssetsTypeMember Biological assets, type [Member] 1.0 ind-as BiologicalAssetsByAgeAxis Biological assets by age [Axis] ind-as BiologicalAssetsAgeMember Biological assets, age [Member] 1.0 ind-as MeasurementAxis Measurement [Axis] ind-as AggregatedMeasurementMember Aggregated measurement [Member] 1.0 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1.0 ind-as ClassificationOfLoansAxis Classification of loans [Axis] ind-as LoansMember Loans [Member] 1.0 ind-as ClassificationOfAdvancesAxis Classification of advances [Axis] ind-as AdvancesMember Advances [Member] 1.0 ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] ind-as CompanyInventoriesMember Company inventories [Member] 1.0 in-ca ShareholdingPatternOfPromotersAndPublicAxis Shareholding pattern of promoters and public [Axis] in-ca ShareholdingPatternOfPromotersAndPublicMember Shareholding pattern of promoters and public [Member] 1.0 in-ca ClassificationBasedOnNationalityOrOriginAxis Classification based on nationality or origin [Axis] in-ca ClassificationBasedOnNationalityOrOriginMember Classification based on nationality or origin [Member] 1.0 ind-as MaturityAxis Maturity [Axis] ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1.0 ind-as NonadjustingEventsAfterReportingPeriodAxis Non-adjusting events after reporting period [Axis] ind-as NonadjustingEventsMember Non-adjusting events after reporting period [Member] 1.0 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] ind-as ContingentLiabilitiesMember Contingent liabilities [Member] 1.0 ind-as ClassesOfAcquiredReceivablesAxis Classes of acquired receivables [Axis] ind-as ClassesOfAcquiredReceivablesMember Classes of acquired receivables [Member] 1.0 ind-as CategoriesOfRelatedPartiesAxis Categories of related parties [Axis] ind-as RelatedPartiesMember Related parties [Member] 1.0 ind-as RedesignationAxis Redesignation [Axis] ind-as RedesignatedMember Redesignated [Member] 1.0 ind-as FairValueAsDeemedCostAxis Fair value as deemed cost [Axis] ind-as AggregateOfFairValuesMember Aggregate of fair values [Member] 1.0 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 691 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 1.0 ind-as ClassesOfFinancialAssetsAxis Classes of financial assets [Axis] ind-as FinancialAssetsMember Financial assets, class [Member] 1.0 ind-as CategoriesOfFinancialAssetsAxis Categories of financial assets [Axis] ind-as FinancialAssetsCategoryMember Financial assets, category [Member] 1.0 ind-as ClassesOfFinancialLiabilitiesAxis Classes of financial liabilities [Axis] ind-as FinancialLiabilitiesMember Financial liabilities, class [Member] 1.0 ind-as CategoriesOfFinancialLiabilitiesAxis Categories of financial liabilities [Axis] ind-as FinancialLiabilitiesCategoryMember Financial liabilities, category [Member] 1.0 ind-as TypesOfRisksAxis Types of risks [Axis] ind-as TypesOfRisksMember Risks [Member] 1.0 ind-as TypesOfHedgesAxis Types of hedges [Axis] ind-as TypesOfHedgesMember Hedges [Member] 1.0 ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] ind-as TypeOfMeasurementOfExpectedCreditLossesMember Type of measurement of expected credit losses [Member] 1.0 ind-as MethodOfAssessmentOfExpectedCreditLossesAxis Method of assessment of expected credit losses [Axis] ind-as MethodOfAssessmentOfExpectedCreditLossesMember Method of assessment of expected credit losses [Member] 1.0 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member] 1.0 ind-as PastDueStatusAxis Past due status [Axis] ind-as PastDueStatusMember Past due status [Member] 1.0 ind-as TypesOfInterestRatesAxis Types of interest rates [Axis] ind-as InterestRateTypesMember Interest rate types [Member] 1.0 ind-as RangeAxis Range [Axis] ind-as RangesMember Ranges [Member] 1.0 ContinuingInvolvementInDerecognisedFinancialAssetsByTy Continuinginvolvementinderecognisedfinancialassetsbytypeofinstrument ind-as peOfInstrumentAxis [Axis] ind-as TypesOfInstrumentMember Types of instrument [Member] 1.0 ContinuingInvolvementInDerecognisedFinancialAssetsByTy Continuinginvolvementinderecognisedfinancialassetsbytypeoftransfer ind-as peOfTransferAxis [Axis] ind-as TypesOfTransferMember Types of transfer [Member] 1.0 ind-as ClassesOfAssetsAxis Classes of assets [Axis] ind-as ClassesOfAssetsMember Classes of assets [Member] 1.0 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 1.0 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] ind-as ValuationTechniquesMember Valuation techniques [Member] 1.0692 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as RegulatoryDeferralAccountBalancesAxis Regulatory deferral account balances [Axis] ind-as RegulatoryDeferralAccountBalancesMember Regulatory deferral account balances [Member] 1.0 ind-as ClassificationOfUnconsolidatedStructuredEntitiesAxis Classification of unconsolidated structured entities [Axis] ind-as UnconsolidatedStructuredEntitiesMember Unconsolidated structured entities [Member] 1.0 ind-as UnconsolidatedStructuredEntitiesAxis Unconsolidated structured entities [Axis] ind-as TotalUnconsolidatedStructuredEntitiesMember Total unconsolidated structured entities [Member] 1.0 ind-as ClassesOfProvisionsAxis Classes of other provisions [Axis] ind-as OtherProvisionsMember Other provisions [Member] 1.0 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 1.0 ind-as NetDefinedBenefitLiabilityAssetsAxis Net defined benefit liability (assets) [Axis] ind-as NetDefinedBenefitLiabilityAssetsMember Net defined benefit liability (assets) [Member] 1.0 ind-as ActuarialAssumptionsAxis Actuarial assumptions [Axis] ind-as ActuarialAssumptionsMember Actuarial assumptions [Member] 1.0 TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredi ind-as Temporary difference, unused tax losses and unused tax credits [Axis] tsAxis TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredi ind-as Temporary difference, unused tax losses and unused tax credits [Member] 1.0 tsMember ind-as TypesOfInsuranceContractsAxis Types of insurance contracts [Axis] ind-as InsuranceContractsMember Insurance contracts [Member] 1.0 ind-as AmountsArisingFromInsuranceContractsAxis Amounts arising from insurance contracts [Axis] ind-as NetAmountArisingFromInsuranceContractsMember Net amount arising from insurance contracts [Member] 1.0 ind-as EntitySReportableSegmentsAxis Entity's reportable segments [Axis] ind-as ReportableSegmentsMember Reportable segments [Member] 1.0 ind-as GeographicalAreasAxis Geographical areas [Axis] ind-as GeographicalAreasMember Geographical areas [Member] 1.0 in-ca NetProfitsForLastThreeFinancialYearsAxis Net profits for last three financial years [Axis] in-ca FinancialYearMember Financial year [Member] 1.0 AuditorsQualificationsReservationsOrAdverseRemarksInAu Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' in-ca ditorsReportAxis report [Axis] in-ca AuditorsRemarkMember Auditor's remark [Member] 1.0 in-ca PrincipalBusinessActivitiesOfCompanyAxis Principal business activities of company [Axis] in-ca ProductOrServiceMember Product/service [Member] 1.0 in-ca ShareholdingPatternAxis Shareholding pattern [Axis] in-ca ShareholdersMember Shareholders [Member] 1.0 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] in-ca ShareholdingMember Shareholding [Member] 1.0 in-ca NameOfTop10ShareholderAxis Name of top 10 shareholder [Axis] in-ca NameOfTop10ShareholderMember Name of top 10 shareholder [Member] 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 693 in-ca IndebtednessAxis Indebtedness [Axis] in-ca IndebtednessMember Indebtedness [Member] 1.0 TopTenEmployedThroughoutTheFinancialYearWasInReceip Toptenemployedthroughoutthefinancialyearwasinreceiptofremuneration in-ca tOfRemunerationInAggregateForThatYearNotLessThanOne in aggregate for that year not less than one crore and two lakh rupees [Axis] CroreAndTwoLakhRupeesAxis in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 TopTenEmployedForAPartOfFinancialYearAtTheRateInAgg Toptenemployedforapartoffinancialyear,attherateinaggregatewasnot in-ca regateWasNotLessThanEightLakhAndFiftyThousandRupees less than eight lakh and fifty thousand rupees per month [Axis] PerMonthAxis in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 TopTenEmployedThroughoutTheFinancialYearOfAPartWasI Toptenemployedthroughoutthefinancialyearofapartwasinreceiptof nReceiptOfAggregateRemunerationInExcessOfManagingDir aggregateremunerationinexcessofmanagingdirectororwholetimedirector in-ca ectorOrWholetimeDirectorOrManagerAndHoldsByHimselfA ormanagerandholdsbyhimselfalongwithspouseandchildrennotlessthan longWithSpouseAndChildrenNotLessThanTwoPercentOfEqu two percent of equity shares of company [Axis] itySharesOfCompanyAxis in-ca TopTenEmployeesMember Top ten employees [Member] 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/TypedDefault_900000 Definition [900000]Typed -Default prefix name label order ind-as TypedDefaultAbstract Typed default [Abstract] ind-as TypedDefaultTable Typed default [Table] 1.0 ind-as TypedDefaultAxis Typed default [Axis] 1.0 ind-as TypedDefaultDomain Typed default domain 1.0 ind-as TypedDefaultDomain Typed default domain 2.0 OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,before ind-as 2.0 OrLossBeforeTaxOthers tax, others OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Other comprehensive income that willnot be reclassified toprofit orloss, ind-as 3.0 ofitOrLossBeforeTaxOthers before tax, others OtherComprehensiveIncomeThatWillNotBeReclassifiedToPr Othercomprehensiveincomethatwillnotbereclassifiedtoprofitorloss,net ind-as 4.0 ofitOrLossNetOfTaxOthers of tax, others OtherComprehensiveIncomeThatWillBeReclassifiedToProfit Othercomprehensiveincomethatwillbereclassifiedtoprofitorloss,netof ind-as 5.0 OrLossNetOfTaxOthers tax, others ind-as NoncurrentInvestments Non-current investments 6.0 ind-as CurrentInvestments Current investments 7.0 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others 8.0 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others 9.0 ind-as OtherCurrentAssetsOthers Other current assets, others 10.0 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others 11.0 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others 12.0 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others 13.0 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others 14.0694 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity 15.0 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income 16.0 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period 17.0 ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues 18.0 ind-as InvestmentProperty Investment property 19.0 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others 20.0 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants 21.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 695 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/BalanceSheet_110000 Definition [110000] Balance sheet prefix name label order weight ind-as Assets Assets ind-as NoncurrentAssets Non-current assets 1.0 1.0 ind-as PropertyPlantAndEquipment Property, plant and equipment 1.0 1.0 ind-as CapitalWorkInProgress Capital work-in-progress 2.0 1.0 ind-as InvestmentProperty Investment property 3.0 1.0 ind-as Goodwill Goodwill 4.0 1.0 ind-as OtherIntangibleAssets Other intangible assets 5.0 1.0 ind-as IntangibleAssetsUnderDevelopment Intangible assets under development 6.0 1.0 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants 7.0 1.0 ind-as InvestmentsAccountedForUsingEquityMethod Investments accounted for using equity method 8.0 1.0 ind-as NoncurrentFinancialAssets Non-current financial assets 9.0 1.0 ind-as NoncurrentInvestments Non-current investments 1.0 1.0 ind-as TradeReceivablesNoncurrent Trade receivables, non-current 2.0 1.0 ind-as LoansNoncurrent Loans, non-current 3.0 1.0 ind-as OtherNoncurrentFinancialAssets Other non-current financial assets 4.0 1.0 ind-as DeferredTaxAssetsNet Deferred tax assets (net) 10.0 1.0 ind-as OtherNoncurrentAssets Other non-current assets 11.0 1.0 ind-as CurrentAssets Current assets 2.0 1.0 ind-as Inventories Inventories 1.0 1.0 ind-as CurrentFinancialAssets Current financial assets 2.0 1.0 ind-as CurrentInvestments Current investments 1.0 1.0 ind-as TradeReceivablesCurrent Trade receivables, current 2.0 1.0 ind-as CashAndCashEquivalents Cash and cash equivalents 3.0 1.0 ind-as BankBalanceOtherThanCashAndCashEquivalents Bank balance other than cash and cash equivalents 4.0 1.0 ind-as LoansCurrent Loans, current 5.0 1.0 ind-as OtherCurrentFinancialAssets Other current financial assets 6.0 1.0 ind-as CurrentTaxAssets Current tax assets 3.0 1.0 ind-as OtherCurrentAssets Other current assets 4.0 1.0 ind-as NoncurrentAssetsClassifiedAsHeldForSale Non-current assets classified as held for sale 3.0 1.0 RegulatoryDeferralAccountDebitBalancesAndRelatedDefer Regulatory deferral account debit balances and related ind-as 4.0 1.0 redTaxAssets deferred tax Assets ind-as EquityAndLiabilities Equity and liabilities ind-as Equity Equity 1.0 1.0 ind-as EquityAttributableToOwnersOfParent Equity attributable to owners of parent 1.0 1.0 ind-as EquityShareCapital Equity share capital 1.0 1.0 ind-as OtherEquity Other equity 2.0 1.0 ind-as NonControllingInterest Non controlling interest 2.0 1.0 ind-as Liabilities Liabilities 2.0 1.0 ind-as NoncurrentLiabilities Non-current liabilities 1.0 1.0 ind-as NoncurrentFinancialLiabilities Non-current financial liabilities 1.0 1.0 ind-as BorrowingsNoncurrent Borrowings, non-current 1.0 1.0 ind-as TradePayablesNoncurrent Trade payables, non-current 2.0 1.0 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities 3.0 1.0 ind-as ProvisionsNoncurrent Provisions, non-current 2.0 1.0 ind-as DeferredTaxLiabilitiesNet Deferred tax liabilities (net) 3.0 1.0 ind-as DeferredGovernmentGrantsNoncurrent Deferred government grants, Non-current 4.0 1.0 ind-as OtherNoncurrentLiabilities Other non-current liabilities 5.0 1.0 ind-as CurrentLiabilities Current liabilities 2.0 1.0 ind-as CurrentFinancialLiabilities Current financial liabilities 1.0 1.0 ind-as BorrowingsCurrent Borrowings, current 1.0 1.0 ind-as TradePayablesCurrent Trade payables, current 2.0 1.0 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities 3.0 1.0 ind-as OtherCurrentLiabilities Other current liabilities 2.0 1.0 ind-as ProvisionsCurrent Provisions, current 3.0 1.0 ind-as CurrentTaxLiabilities Current tax liabilities 4.0 1.0 ind-as DeferredGovernmentGrantsCurrent Deferred government grants, Current 5.0 1.0 LiabilitiesDirectlyAssociatedWithAssetsInDisposalGroupClLiabilitiesdirectlyassociatedwithassetsindisposalgroup ind-as 3.0 1.0 assifiedAsHeldForSale classified as held for sale RegulatoryDeferralAccountCreditBalancesAndRelatedDefe Regulatory deferral account credit balances and related ind-as 4.0 1.0 rredTaxLiability deferred tax liability http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000 Definition [210000] Statement of profit and loss prefix name label order weight ind-as BasicEarningsLossPerShare Basic earnings (loss) per share ind-as BasicEarningsLossPerShareFromContinuingOperations Basic earnings (loss) per share from continuing operations 1.0 1.0 Basic earnings (loss) per share from discontinued ind-as BasicEarningsLossPerShareFromDiscontinuedOperations 2.0 1.0 operations ind-as DilutedEarningsLossPerShare Diluted earnings (loss) per share Diluted earnings (loss) per share from continuing ind-as DilutedEarningsLossPerShareFromContinuingOperations 1.0 1.0 operations Diluted earnings (loss) per share from discontinued ind-as DilutedEarningsLossPerShareFromDiscontinuedOperations 2.0 1.0 operations ind-as ProfitLossForPeriod Profit (loss) for period ind-as ProfitLossForPeriodFromContinuingOperations Profit (loss) for period from continuing operations 1.0 1.0 ind-as ProfitBeforeTax Profit before tax 1.0 1.0 ind-as ProfitBeforeExceptionalItemsAndTax Profit before exceptional items and tax 1.0 1.0 ind-as Income Income 1.0 1.0696 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as RevenueFromOperations Revenue from operations 1.0 1.0 ind-as OtherIncome Other income 2.0 1.0 ind-as Expenses Expenses 2.0 -1.0 ind-as CostOfMaterialsConsumed Cost of materials consumed 1.0 1.0 ind-as PurchasesOfStockInTrade Purchases of stock-in-trade 2.0 1.0 ChangesInInventoriesOfFinishedGoodsWorkInProgressAndChangesininventoriesoffinishedgoods,work-in-progress ind-as 3.0 1.0 StockInTrade and stock-in-trade ind-as EmployeeBenefitExpense Employee benefit expense 4.0 1.0 ind-as FinanceCosts Finance costs 5.0 1.0 ind-as DepreciationDepletionAndAmortisationExpense Depreciation, depletion and amortisation expense 6.0 1.0 Expenditure on production, transportation and other ExpenditureOnProductionTransportationAndOtherExpendit ind-as expenditure pertaining to exploration and production7.0 1.0 urePertainingToExplorationAndProductionActivities activities ind-as OtherExpenses Other expenses 8.0 1.0 ind-as ExceptionalItemsBeforeTax Exceptional items before tax 2.0 1.0 ind-as TaxExpense Tax expense 2.0 -1.0 ind-as CurrentTax Current tax 1.0 1.0 ind-as DeferredTax Deferred tax 2.0 1.0 Net movement in regulatory deferral account balances NetMovementInRegulatoryDeferralAccountBalancesRelate ind-as related to profit or loss and the related deferred tax3.0 1.0 dToProfitOrLossAndTheRelatedDeferredTaxMovement movement ind-as ProfitLossFromDiscontinuedOperationsAfterTax Profit (loss) from discontinued operations after tax 2.0 1.0 ind-as ProfitLossFromDiscontinuedOperationsBeforeTax Profit (loss) from discontinued operations before tax 1.0 1.0 ind-as TaxExpenseOfDiscontinuedOperations Tax expense of discontinued operations 2.0 -1.0 ShareOfProfitLossOfAssociatesAndJointVenturesAccounte Share of profit (loss) of associates and joint ventures ind-as 3.0 1.0 dForUsingEquityMethod accounted for using equity method http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000a Definition [210000a] Statement of profit and loss prefix name label order weight ind-as ComprehensiveIncome Comprehensive income ind-as ProfitLossForPeriod Profit (loss) for period 1.0 1.0 ind-as OtherComprehensiveIncome Other comprehensive income 2.0 1.0 OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto ind-as 1.0 1.0 ProfitOrLossNetOfTax profit or loss, net of tax OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvOther comprehensive income, net of tax, gains (losses) ind-as 1.0 1.0 estmentsInEquityInstruments from investments in equity instruments OtherComprehensiveIncomeNetOfTaxGainsLossesOnReva Othercomprehensiveincome,netoftax,gains(losses)on ind-as 2.0 1.0 luation revaluation OtherComprehensiveIncomeNetOfTaxGainsLossesOnRem Othercomprehensiveincome,netoftax,gains(losses)on ind-as 3.0 1.0 easurementsOfDefinedBenefitPlans remeasurements of defined benefit plans OtherComprehensiveIncomeNetOfTaxChangeInFairValue Other comprehensive income, net of tax, change in fair ind-as OfFinancialLiabilityAttributableToChangeInCreditRiskOfL valueoffinancialliabilityattributabletochangeincredit4.0 1.0 iability risk of liability Othercomprehensiveincome,netoftax,gains(losses)on OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedg ind-as hedging instruments that hedge investments in equity5.0 1.0 ingInstrumentsThatHedgeInvestmentsInEquityInstruments instruments OtherComprehensiveIncomeNetOfTaxNetMovementInReg Othercomprehensiveincome,netoftax,netmovementin ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillN regulatory deferralaccountbalances relatedto itemsthat6.0 1.0 otBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto ind-as 7.0 1.0 ProfitOrLossNetOfTaxOthers profit or loss, net of tax, others ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillNotBe jointventuresaccountedforusingequitymethodthatwill8.0 1.0 ReclassifiedToProfitOrLossNetOfTax not be reclassified to profit or loss, net of tax OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to ind-as 2.0 1.0 itOrLossNetOfTax profit or loss, net of tax OtherComprehensiveIncomeNetOfTaxExchangeDifference Other comprehensive income, net of tax, exchange ind-as 1.0 1.0 sOnTranslation differences on translation GainsLossesOnExchangeDifferencesOnTranslationNetOfT Gains(losses)onexchangedifferencesontranslation,net ind-as 1.0 1.0 ax of tax ReclassificationAdjustmentsOnExchangeDifferencesOnTra Reclassification adjustments on exchange differences on ind-as 2.0 -1.0 nslationNetOfTax translation, net of tax OtherComprehensiveIncomeNetOfTaxDebtInstrumentThro Othercomprehensiveincome,netoftax,Debtinstrument ind-as 2.0 1.0 ughOtherComprehensiveIncome through other comprehensive income GainsLossesOnDebtInstrumentThroughOtherComprehensivGains (losses) on debt instrument through other ind-as 1.0 1.0 eIncomeNetOfTax Comprehensive income, net of tax ReclassificationAdjustmentsOnDebtInstrumentThroughOth Reclassification adjustments on debt instrument through ind-as 2.0 -1.0 erComprehensiveIncomeNetOfTax other Comprehensive income, net of tax ind-as OtherComprehensiveIncomeNetOfTaxCashFlowHedges Other comprehensive income, net of tax, cash flow hedges 3.0 1.0 ind-as GainsLossesOnCashFlowHedgesNetOfTax Gains (losses) on cash flow hedges, net of tax 1.0 1.0 Reclassification adjustments on cash flow hedges, netof ind-as ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax 2.0 -1.0 tax Amounts removed from equity and included in carrying AdjustmentsForAmountsTransferredToInitialCarryingAmo amountofnon-financialasset(liability)whoseacquisition ind-as 3.0 -1.0 untOfHedgedItems or incurrence was hedged highly probable forecast transaction, net of tax OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvest Other comprehensive income, net of tax, hedges of net ind-as 4.0 1.0 mentsInForeignOperations investments in foreign operations[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 697 GainsLossesOnHedgesOfNetInvestmentsInForeignOperatio Gains (losses) on hedges of net investments in foreign ind-as 1.0 1.0 nsNetOfTax operations, net of tax ReclassificationAdjustmentsOnHedgesOfNetInvestmentsIn Reclassificationadjustmentsonhedgesofnetinvestments ind-as 2.0 -1.0 ForeignOperationsNetOfTax in foreign operations, net of tax OtherComprehensiveIncomeNetOfTaxChangeInValueOfTi Othercomprehensiveincome,netoftax,changeinvalueof ind-as 5.0 1.0 meValueOfOptions time value of options GainsLossesOnChangeInValueOfTimeValueOfOptionsNet Gains(losses)onchangeinvalueoftimevalueofoptions, ind-as 1.0 1.0 OfTax net of tax ReclassificationAdjustmentsOnChangeInValueOfTimeValu Reclassification adjustments on change in value of time ind-as 2.0 -1.0 eOfOptionsNetOfTax value of options, net of tax OtherComprehensiveIncomeNetOfTaxChangeInValueOfFo Othercomprehensiveincome,netoftax,changeinvalueof ind-as 6.0 1.0 rwardElementsOfForwardContracts forward elements of forward contracts GainsLossesOnChangeInValueOfForwardElementsOfForw Gains(losses)onchangeinvalueofforwardelementsof ind-as 1.0 1.0 ardContractsNetOfTax forward contracts, net of tax ReclassificationAdjustmentsOnChangeInValueOfForwardE Reclassificationadjustmentsonchangeinvalueofforward ind-as 2.0 -1.0 lementsOfForwardContractsNetOfTax elements of forward contracts, net of tax OtherComprehensiveIncomeNetOfTaxChangeInValueOfFo Othercomprehensiveincome,netoftax,changeinvalueof ind-as 7.0 1.0 reignCurrencyBasisSpreads foreign currency basis spreads GainsLossesOnChangeInValueOfForeignCurrencyBasisSpr Gains(losses)onchangeinvalueofforeigncurrencybasis ind-as 1.0 1.0 eadsNetOfTax spreads, net of tax ReclassificationAdjustmentsOnChangeInValueOfForeignC Reclassificationadjustmentsonchangeinvalueofforeign ind-as 2.0 -1.0 urrencyBasisSpreadsNetOfTax currency basis spreads, net of tax OtherComprehensiveIncomeNetOfTaxNetMovementInReg Othercomprehensiveincome,netoftax,netmovementin ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatory deferralaccountbalances relatedto itemsthat8.0 1.0 eReclassifiedToProfitOrLoss will be reclassified to profit or loss GainsLossesOnNetMovementInRegulatoryDeferralAccount Gains (losses) on net movement in regulatory deferral ind-as BalancesRelatedToItemsThatWillBeReclassifiedToProfitOraccountbalancesrelatedtoitemsthatwillbereclassifiedto1.0 1.0 LossNetOfTax profit or loss, net of tax ReclassificationAdjustmentsOnNetMovementInRegulatory Reclassificationadjustmentsonnetmovementinregulatory ind-as 2.0 -1.0 DeferralAccountBalancesNetOfTax deferral account balances, net of tax OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasOther comprehensive income, netof tax, financialassets ind-as 9.0 1.0 uredAtFairValueThroughOtherComprehensiveIncome measured at fair value through other comprehensive income GainsLossesOnFinancialAssetsMeasuredAtFairValueThrou Gains (losses) on financialassets measured at fair value ind-as 1.0 1.0 ghOtherComprehensiveIncomeNetOfTax through other comprehensive income, net of tax ReclassificationAdjustmentsOnFinancialAssetsMeasuredAt Reclassificationadjustmentsonfinancialassetsmeasuredat ind-as 2.0 -1.0 FairValueThroughOtherComprehensiveIncomeNetOfTax fair value through other comprehensive income, net of tax AmountsRemovedFromEquityAndAdjustedAgainstFairVal Amounts removed from equity and adjusted against fair ueOfFinancialAssetsOnReclassificationOutOfFairValueThr valueoffinancialassetsonreclassificationoutoffairvalue ind-as 3.0 -1.0 oughOtherComprehensiveIncomeMeasurementCategoryNet through other comprehensive income measurement OfTax category, net of tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillBeRecljointventuresaccountedforusingequitymethodthatwill10.0 1.0 assifiedToProfitOrLossNetOfTax be reclassified to profit or loss, net of tax OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to ind-as 11.0 1.0 itOrLossNetOfTaxOthers profit or loss, net of tax, others http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfProfitAndLoss_210000b Definition [210000b] Statement of profit and loss prefix name label order weight ind-as ComprehensiveIncome Comprehensive income ind-as ProfitLossForPeriod Profit (loss) for period 1.0 1.0 ind-as OtherComprehensiveIncome Other comprehensive income 2.0 1.0 ind-as OtherComprehensiveIncomeBeforeTax Other comprehensive income, before tax 1.0 1.0 OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto ind-as 1.0 1.0 ProfitOrLossBeforeTax profit or loss, before tax OtherComprehensiveIncomeBeforeTaxGainsLossesFromIn Other comprehensive income, before tax, gains (losses) ind-as 1.0 1.0 vestmentsInEquityInstruments from investments in equity instruments OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaOthercomprehensiveincome,beforetax,gains(losses)on ind-as 2.0 1.0 luation revaluation OtherComprehensiveIncomeBeforeTaxGainsLossesOnRem Othercomprehensiveincome,beforetax,gains(losses)on ind-as 3.0 1.0 easurementsOfDefinedBenefitPlans remeasurements of defined benefit plans OtherComprehensiveIncomeBeforeTaxChangeInFairValue Other comprehensive income, before tax, change in fair ind-as OfFinancialLiabilityAttributableToChangeInCreditRiskOfL valueoffinancialliabilityattributabletochangeincredit4.0 1.0 iability risk of liability Othercomprehensiveincome,beforetax,gains(losses)on OtherComprehensiveIncomeBeforeTaxGainsLossesOnHed ind-as hedging instruments that hedge investments in equity5.0 1.0 gingInstrumentsThatHedgeInvestmentsInEquityInstruments instruments OtherComprehensiveIncomeBeforeTaxNetMovementInReg Othercomprehensiveincome,beforetax,netmovementin ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillN regulatory deferralaccountbalances relatedto itemsthat6.0 1.0 otBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto ind-as 7.0 1.0 ProfitOrLossBeforeTaxOthers profit or loss, before tax, others ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillNotBe jointventuresaccountedforusingequitymethodthatwill8.0 1.0 ReclassifiedToProfitOrLossBeforeTax not be reclassified to profit or loss, before tax OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to ind-as 2.0 1.0 itOrLossBeforeTax profit or loss, before tax698 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OtherComprehensiveIncomeBeforeTaxExchangeDifference Other comprehensive income, before tax, exchange ind-as 1.0 1.0 sOnTranslation differences on translation GainsLossesOnExchangeDifferencesOnTranslationBeforeT Gains (losses) on exchange differences on translation, ind-as 1.0 1.0 ax before tax ReclassificationAdjustmentsOnExchangeDifferencesOnTra Reclassification adjustments on exchange differences on ind-as 2.0 -1.0 nslationBeforeTax translation, before tax OtherComprehensiveIncomeBeforeTaxDebtInstrumentThro Othercomprehensiveincome,beforetax,Debtinstrument ind-as 2.0 1.0 ughOtherComprehensiveIncome through other comprehensive income GainsLossesOnDebtInstrumentThroughOtherComprehensivGains (losses) on debt instrument through other ind-as 1.0 1.0 eIncomeBeforeTax comprehensive income, before tax ReclassificationAdjustmentsOnDebtInstrumentThroughOth Reclassification adjustments on debt instrument through ind-as 2.0 -1.0 erComprehensiveIncomeBeforeTax other comprehensive income, before tax ind-as OtherComprehensiveIncomeBeforeTaxCashFlowHedges Other comprehensive income, before tax, cash flow hedges 3.0 1.0 ind-as GainsLossesOnCashFlowHedgesBeforeTax Gains (losses) on cash flow hedges, before tax 1.0 1.0 Reclassification adjustments on cash flow hedges,before ind-as ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax 2.0 -1.0 tax AmountsRemovedFromEquityAndIncludedInCarryingAmo Amounts removed from equity and included in carrying untOfNonfinancialAssetsLiabilityWhoseAcquisitionOrIncu amountofnon-financialassets(liability)whoseacquisition ind-as 3.0 -1.0 rrenceWasHedgedHighlyProbableForecastTransactionBeforor incurrence was hedged highly probable forecast eTax transaction, before tax OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvest Other comprehensive income, before tax, hedges of net ind-as 4.0 1.0 mentsInForeignOperations investments in foreign operations GainsLossesOnHedgesOfNetInvestmentsInForeignOperatio Gains (losses) on hedges of net investments in foreign ind-as 1.0 1.0 nsBeforeTax operations, before tax ReclassificationAdjustmentsOnHedgesOfNetInvestmentsIn Reclassificationadjustmentsonhedgesofnetinvestments ind-as 2.0 -1.0 ForeignOperationsBeforeTax in foreign operations, before tax OtherComprehensiveIncomeBeforeTaxChangeInValueOfTi Othercomprehensiveincome,beforetax,changeinvalue ind-as 5.0 1.0 meValueOfOptions of time value of options GainsLossesOnChangeInValueOfTimeValueOfOptionsBef Gains(losses)onchangeinvalueoftimevalueofoptions, ind-as 1.0 1.0 oreTax before tax ReclassificationAdjustmentsOnChangeInValueOfTimeValu Reclassification adjustments on change in value of time ind-as 2.0 -1.0 eOfOptionsBeforeTax value of options, before tax OtherComprehensiveIncomeBeforeTaxChangeInValueOfF Othercomprehensiveincome,beforetax,changeinvalue ind-as 6.0 1.0 orwardElementsOfForwardContracts of forward elements of forward contracts GainsLossesOnChangeInValueOfForwardElementsOfForw Gains(losses)onchangeinvalueofforwardelementsof ind-as 1.0 1.0 ardContractsBeforeTax forward contracts, before tax ReclassificationAdjustmentsOnChangeInValueOfForwardE Reclassificationadjustmentsonchangeinvalueofforward ind-as 2.0 -1.0 lementsOfForwardContractsBeforeTax elements of forward contracts, before tax OtherComprehensiveIncomeBeforeTaxChangeInValueOfF Othercomprehensiveincome,beforetax,changeinvalue ind-as 7.0 1.0 oreignCurrencyBasisSpreads of foreign currency basis spreads GainsLossesOnChangeInValueOfForeignCurrencyBasisSpr Gains(losses)onchangeinvalueofforeigncurrencybasis ind-as 1.0 1.0 eadsBeforeTax spreads, before tax ReclassificationAdjustmentsOnChangeInValueOfForeignC Reclassificationadjustmentsonchangeinvalueofforeign ind-as 2.0 -1.0 urrencyBasisSpreadsBeforeTax currency basis spreads, before tax OtherComprehensiveIncomeBeforeTaxNetMovementInReg Othercomprehensiveincome,beforetax,netmovementin ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatory deferralaccountbalances relatedto itemsthat8.0 1.0 eReclassifiedToProfitOrLoss will be reclassified to profit or loss GainsLossesOnNetMovementInRegulatoryDeferralAccount Gains (losses) on net movement in regulatory deferral ind-as BalancesRelatedToItemsThatWillBeReclassifiedToProfitOraccountbalancesrelatedtoitemsthatwillbereclassifiedto1.0 1.0 LossBeforeTax profit or loss, before tax ReclassificationAdjustmentsOnNetMovementInRegulatory Reclassificationadjustmentsonnetmovementinregulatory ind-as 2.0 -1.0 DeferralAccountBalancesBeforeTax deferral account balances, before tax OtherComprehensiveIncomeBeforeTaxFinancialAssetsMea Other comprehensive income, beforetax, financialassets ind-as 9.0 1.0 suredAtFairValueThroughOtherComprehensiveIncome measured at fair value through other comprehensive income GainsLossesOnFinancialAssetsMeasuredAtFairValueThrou Gains (losses) on financialassets measured at fair value ind-as 1.0 1.0 ghOtherComprehensiveIncomeBeforeTax through other comprehensive income, before tax ReclassificationAdjustmentsOnFinancialAssetsMeasuredAt Reclassificationadjustmentsonfinancialassetsmeasuredat ind-as 2.0 -1.0 FairValueThroughOtherComprehensiveIncomeBeforeTax fair value through other comprehensive income, before tax AmountsRemovedFromEquityAndAdjustedAgainstFairVal Amounts removed from equity and adjusted against fair ueOfFinancialAssetsOnReclassificationOutOfFairValueThr valueoffinancialassetsonreclassificationoutoffairvalue ind-as 3.0 -1.0 oughOtherComprehensiveIncomeMeasurementCategoryBef through other comprehensive income measurement oreTax category, before tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillBeRecljointventuresaccountedforusingequitymethodthatwill10.0 1.0 assifiedToProfitOrLossBeforeTax be reclassified to profit or loss, before tax OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to ind-as 11.0 1.0 itOrLossBeforeTaxOthers profit or loss, before tax, others Aggregated income tax relating to components of other IncomeTaxRelatingToComponentsOfOtherComprehensiveI ind-as comprehensiveincomethatwillnotbereclassifiedtoprofit2.0 -1.0 ncomeThatWillNotBeReclassifiedToProfitOrLoss or loss IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOt Incometaxrelatingtoinvestmentsinequityinstrumentsof ind-as 1.0 1.0 herComprehensiveIncome other comprehensive income IncomeTaxRelatingToChangesInRevaluationSurplusOfOtheIncome tax relating to changes in revaluation surplus of ind-as 2.0 1.0 rComprehensiveIncome other comprehensive income IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPl Incometaxrelatingtoremeasurementsofdefinedbenefit ind-as 3.0 1.0 ansOfOtherComprehensiveIncome plans of other comprehensive income IncomeTaxRelatingToChangesInFairValueOfFinancialLiab Income tax relatingto changes in fair value of financial ind-as ilityAttributableToChangeInCreditRiskOfLiabilityOfOther liabilityattributabletochangeincreditriskofliabilityof4.0 1.0 ComprehensiveIncome other comprehensive income[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 699 IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstru Income tax relating to hedges of investments in equity ind-as 5.0 1.0 mentsOfOtherComprehensiveIncome instruments of other comprehensive income Others income tax relating to components of other OthersIncomeTaxRelatingToComponentsOfOtherCompreh ind-as comprehensiveincomethatwillnotbereclassifiedtoprofit8.0 1.0 ensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss or loss IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity3.0 -1.0 MethodThatWillNotBeReclassifiedToProfitOrLoss method that will not be reclassified to profit or loss Aggregated income tax relating to components of other IncomeTaxRelatingToComponentsOfOtherComprehensiveI ind-as comprehensiveincomethatwillbereclassifiedtoprofitor4.0 -1.0 ncomeThatWillBeReclassifiedToProfitOrLoss loss IncomeTaxRelatingToExchangeDifferencesOnTranslationOIncometaxrelatingtoexchangedifferencesontranslation ind-as 1.0 1.0 fOtherComprehensiveIncome of other comprehensive income IncomeTaxRelatingToCashFlowHedgesOfOtherComprehenIncome tax relating to cash flow hedges of other ind-as 2.0 1.0 siveIncome comprehensive income IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignO Incometaxrelatingtohedgesofnetinvestmentsinforeign ind-as 3.0 1.0 perationsOfOtherComprehensiveIncome operations of other comprehensive income IncomeTaxRelatingToChangeInValueOfTimeValueOfOpti Income tax relating to change in value of time value of ind-as 4.0 1.0 onsOfOtherComprehensiveIncome options of other comprehensive income IncomeTaxRelatingToChangeInValueOfForwardElements Incometaxrelatingtochangeinvalueofforwardelements ind-as 5.0 1.0 OfForwardContractsOfOtherComprehensiveIncome of forward contracts of other comprehensive income IncomeTaxRelatingToChangeInValueOfForeignCurrencyB Incometaxrelatingtochangeinvalueofforeigncurrency ind-as 6.0 1.0 asisSpreadsOfOtherComprehensiveIncome basis spreads of other comprehensive income IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValu Income tax relating to financial assets measured at fair ind-as 7.0 1.0 eThroughOtherComprehensiveIncome value through other comprehensive income Others income tax relating to components of other OthersIncomeTaxRelatingToComponentsOfOtherCompreh ind-as comprehensiveincomethatwillbereclassifiedtoprofitor8.0 1.0 ensiveIncomeThatWillBeReclassifiedToProfitOrLoss loss IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity5.0 -1.0 MethodThatWillBeReclassifiedToProfitOrLoss method that will be reclassified to profit or loss http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/CashFlowStatementDirect_310000 Definition [310000] Cash flow statement,direct prefix name label order weight ind-as IncreaseDecreaseInCashAndCashEquivalents Increase (decrease) in cash and cash equivalents IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOIncrease (decrease) in cash and cash equivalents before ind-as 1.0 1.0 fExchangeRateChanges effect of exchange rate changes ind-as CashFlowsFromUsedInOperatingActivities Cash flows from used in operating activities 1.0 1.0 ind-as CashFlowsFromUsedInOperations Cash flows from used in operations 1.0 1.0 ind-as ReceiptsFromSalesOfGoodsAndRenderingOfServices Receipts from sales of goods and rendering of services 1.0 1.0 Receipts from royalties fees, commissions and other ind-as ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue 2.0 1.0 revenue ind-as ReceiptsFromContractsHeldForDealingOrTradingPurpose Receipts from contracts held for dealing or trading purpose 3.0 1.0 ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicReceipts from premiums and claims annuities and other ind-as 4.0 1.0 yBenefits policy benefits ReceiptsFromRentsAndSubsequentSalesOfAssetsHeldForR Receiptsfromrentsandsubsequentsalesofassetsheldfor ind-as 5.0 1.0 entalToOthersAndSubsequentlyHeldForSale rental to others and subsequently held for sale ind-as OtherCashReceiptsFromOperatingActivities Other cash receipts from operating activities 6.0 1.0 ind-as PaymentsToSuppliersForGoodsAndServices Payments to suppliers for goods and services 7.0 -1.0 Payments from contracts held for dealing or trading ind-as PaymentsFromContractsHeldForDealingOrTradingPurpose 8.0 -1.0 purpose ind-as PaymentsToAndOnBehalfOfEmployees Payments to and on behalf of employees 9.0 -1.0 PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolic Payments for premiums and claims annuities and other ind-as 10.0 -1.0 yBenefits policy benefits PaymentsToManufactureOrAcquireAssetsHeldForRentalTo Paymentstomanufactureoracquireassetsheldforrentalto ind-as 11.0 -1.0 OthersAndSubsequentlyHeldForSale others and subsequently held for sale ind-as OtherCashPaymentsFromOperatingActivities Other cash payments from operating activities 12.0 -1.0 ind-as DividendsReceivedClassifiedAsOperatingActivities Dividends received classified as operating activities 2.0 1.0 ind-as InterestPaidClassifiedAsOperatingActivities Interest paid classified as operating activities 3.0 -1.0 ind-as InterestReceivedClassifiedAsOperatingActivities Interest received classified as operating activities 4.0 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund), classified as operating activities5.0 -1.0 OtherInflowsOutflowsOfCashClassifiedAsOperatingActivit Other inflows (outflows) of cash, classified as operating ind-as 6.0 1.0 ies activities ind-as CashFlowsFromUsedInInvestingActivities Cash flows from used in investing activities 2.0 1.0 CashFlowsFromLosingControlOfSubsidiariesOrOtherBusin Cash flows from losing control of subsidiaries or other ind-as 1.0 1.0 essesClassifiedAsInvestingActivities businesses classified as investing activities CashFlowsUsedInObtainingControlOfSubsidiariesOrOther Cash flows used in obtaining control of subsidiaries or ind-as 2.0 -1.0 BusinessesClassifiedAsInvestingActivities other businesses classified as investing activities700 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOOthercashreceiptsfromsalesofequityordebtinstruments ind-as 3.0 1.0 fOtherEntitiesClassifiedAsInvestingActivities of other entities classified as investing activities OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOf Othercashpaymentstoacquireequityordebtinstruments ind-as 4.0 -1.0 OtherEntitiesClassifiedAsInvestingActivities of other entities classified as investing activities OtherCashReceiptsFromSalesOfInterestsInJointVenturesCl Othercashreceiptsfromsalesofinterestsinjointventures ind-as 5.0 1.0 assifiedAsInvestingActivities classified as investing activities OtherCashPaymentsToAcquireInterestsInJointVenturesClas Othercashpaymentstoacquireinterestsinjointventures ind-as 6.0 -1.0 sifiedAsInvestingActivities classified as investing activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifie Proceeds from sales of property, plant and equipment, ind-as 7.0 1.0 dAsInvestingActivities classified as investing activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestiPurchase of property, plant and equipment, classified as ind-as 8.0 -1.0 ngActivities investing activities ProceedsFromSalesOfInvestmentPropertyClassifiedAsInves Proceedsfromsalesof investmentproperty, classifiedas ind-as 9.0 1.0 tingActivities investing activities PurchaseOfInvestmentPropertyClassifiedAsInvestingActivit Purchase of investment property, classified as investing ind-as 10.0 -1.0 ies activities ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivi Proceeds from sales of goodwill, classified as investing ind-as 11.0 1.0 ties activities ind-as PurchaseOfGoodwillClassifiedAsInvestingActivities Purchase of goodwill, classified as investing activities 12.0 -1.0 ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestin Proceeds from sales of intangible assets, classified as ind-as 13.0 1.0 gActivities investing activities Purchase of intangible assets classified as investing ind-as PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities 14.0 -1.0 activities ProceedsFromBiologicalAssetsOtherThanBearerPlantsClas Proceeds from biologicalassets other than bearer plants, ind-as 15.0 1.0 sifiedAsInvestingActivities classified as investing activities PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifi Purchase of biological assets other than bearer plants, ind-as 16.0 -1.0 edAsInvestingActivities classified as investing activities ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsIn Proceedsfromsalesofotherlong-termassets,classifiedas ind-as 17.0 1.0 vestingActivities investing activities PurchaseOfOtherLongTermAssetsClassifiedAsInvestingAct Purchaseofotherlong-termassets,classifiedasinvesting ind-as 18.0 -1.0 ivities activities CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsI Cashadvancesandloansmadetootherpartiesclassifiedas ind-as 19.0 -1.0 nvestingActivities investing activities CashReceiptsFromRepaymentOfAdvancesAndLoansMade Cashreceiptsfromrepaymentofadvancesandloansmade ind-as 20.0 1.0 ToOtherPartiesClassifiedAsInvestingActivities to other parties classified as investing activities CashPaymentsForFutureContractsForwardContractsOption Cash payments for future contracts, forward contracts, ind-as ContractsAndSwapContractsClassifiedAsInvestingActivitie optioncontractsandswapcontractsclassifiedasinvesting21.0 -1.0 s activities CashReceiptsFromFutureContractsForwardContractsOptionCash receipts from future contracts, forward contracts, ind-as ContractsAndSwapContractsClassifiedAsInvestingActivitie optioncontractsandswapcontractsclassifiedasinvesting22.0 1.0 s activities ind-as DividendsReceivedClassifiedAsInvestingActivities Dividends received classified as investing activities 23.0 1.0 ind-as InterestReceivedClassifiedAsInvestingActivities Interest received classified as investing activities 24.0 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund), classified as investing activities 25.0 -1.0 OtherInflowsOutflowsOfCashClassifiedAsInvestingActiviti Other inflows (outflows) of cash, classified as investing ind-as 26.0 1.0 es activities ProceedsFromGovernmentGrantsClassifiedAsInvestingActi Proceeds from government grants classified as investing ind-as 27.0 1.0 vities activities ind-as CashFlowsFromUsedInFinancingActivities Cash flows from used in financing activities 3.0 1.0 ProceedsFromChangesInOwnershipInterestsInSubsidiariesTProceeds from changes in ownership interests in ind-as 1.0 1.0 hatDoNotResultInLossOfControl subsidiaries that do not result in loss of control PaymentsFromChangesInOwnershipInterestsInSubsidiaries Payments from changes in ownership interests in ind-as 2.0 -1.0 ThatDoNotResultInLossOfControl subsidiaries that do not result in loss of control ProceedsFromIssuingSharesClassifiedAsFinancingActivitie ind-as Proceeds from issuing shares 3.0 1.0 s ind-as ProceedsFromIssuingOtherEquityInstruments Proceeds from issuing other equity instruments 4.0 1.0 ind-as PaymentsToAcquireOrRedeemEntitysShares Payments to acquire or redeem entity's shares 5.0 -1.0 ind-as PaymentsOfOtherEquityInstruments Payments of other equity instruments 6.0 -1.0 ind-as ProceedsFromExerciseOfStockOptions Proceeds from exercise of stock options 7.0 1.0 ind-as ProceedsFromIssuingDebenturesNotesBondsEtc Proceeds from issuing debentures notes bonds etc 8.0 1.0 ind-as ProceedsFromBorrowingsClassifiedAsFinancingActivities Proceeds from borrowings classified as financing activities 9.0 1.0 ind-as RepaymentsOfBorrowingsClassifiedAsFinancingActivities Repayments of borrowings classified as financing activities 10.0 -1.0 PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancing Paymentsoffinanceleaseliabilities,classifiedasfinancing ind-as 11.0 -1.0 Activities activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivitie Payments of lease liabilities, classified as financing ind-as 12.0 -1.0 s activities ind-as DividendsPaidClassifiedAsFinancingActivities Dividends paid classified as financing activities 13.0 -1.0 ind-as InterestPaidClassifiedAsFinancingActivities Interest paid classified as financing activities 14.0 -1.0 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund), classified as financing activities15.0 -1.0 OtherInflowsOutflowsOfCashClassifiedAsFinancingActivit Other inflows (outflows) of cash, classified as financing ind-as 16.0 1.0 ies activities EffectOfExchangeRateChangesOnCashAndCashEquivalent Effect of exchange rate changes on cash and cash ind-as 2.0 1.0 s equivalents http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/CashFlowStatementIndirect_320000 Definition [320000] Cash flow statement, indirect prefix name label order weight[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 701 ind-as IncreaseDecreaseInCashAndCashEquivalents Increase (decrease) in cash and cash equivalents IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOIncrease (decrease) in cash and cash equivalents before ind-as 1.0 1.0 fExchangeRateChanges effect of exchange rate changes ind-as CashFlowsFromUsedInOperatingActivities Cash flows from used in operating activities 1.0 1.0 ind-as CashFlowsFromUsedInOperations Cash flows from used in operations 1.0 1.0 ind-as ProfitBeforeTax Profit before tax 1.0 1.0 ind-as AdjustmentsForReconcileProfitLoss Adjustments for reconcile profit (loss) 2.0 1.0 ind-as AdjustmentsForFinanceCosts Adjustments for finance costs 1.0 1.0 ind-as AdjustmentsForDecreaseIncreaseInInventories Adjustments for decrease (increase) in inventories 2.0 1.0 AdjustmentsForDecreaseIncreaseInTradeReceivablesCurre Adjustments for decrease (increase) in trade receivables, ind-as 3.0 1.0 nt current AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncuAdjustments for decrease (increase) in trade receivables, ind-as 4.0 1.0 rrent non-current ind-as AdjustmentsForDecreaseIncreaseInOtherCurrentAssets Adjustments for decrease (increase) in other current assets 5.0 1.0 Adjustments for decrease (increase) in other non-current ind-as AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets 6.0 1.0 assets ind-as AdjustmentsForOtherFinancialAssetsNoncurrent Adjustments for other financial assets, non-current 7.0 1.0 ind-as AdjustmentsForOtherFinancialAssetsCurrent Adjustments for other financial assets, current 8.0 1.0 ind-as AdjustmentsForOtherBankBalances Adjustments for other bank balances 9.0 1.0 Adjustments for increase (decrease) in trade payables, ind-as AdjustmentsForIncreaseDecreaseInTradePayablesCurrent 10.0 1.0 current AdjustmentsForIncreaseDecreaseInTradePayablesNoncurre Adjustmentsforincrease(decrease)intradepayables,non- ind-as 11.0 1.0 nt current Adjustments for increase (decrease) in other current ind-as AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities 12.0 1.0 liabilities AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilit Adjustments for increase (decrease) in other non-current ind-as 13.0 1.0 ies liabilities ind-as AdjustmentsForDepreciationAndAmortisationExpense Adjustments for depreciation and amortisation expense 14.0 1.0 AdjustmentsForImpairmentLossReversalOfImpairmentLoss Adjustments for impairment loss reversal of impairment ind-as 15.0 1.0 RecognisedInProfitOrLoss loss recognised in profit or loss ind-as AdjustmentsForProvisionsCurrent Adjustments for provisions, current 16.0 1.0 ind-as AdjustmentsForProvisionsNoncurrent Adjustments for provisions, non-current 17.0 1.0 ind-as AdjustmentsForOtherFinancialLiabilitiesCurrent Adjustments for other financial liabilities, current 18.0 1.0 ind-as AdjustmentsForOtherFinancialLiabilitiesNoncurrent Adjustments for other financial liabilities, non-current 19.0 1.0 ind-as AdjustmentsForUnrealisedForeignExchangeLossesGains Adjustments for unrealised foreign exchange losses gains 20.0 1.0 ind-as AdjustmentsForDividendIncome Adjustments for dividend income 21.0 -1.0 ind-as AdjustmentsForInterestIncome Adjustments for interest income 22.0 -1.0 ind-as AdjustmentsForSharebasedPayments Adjustments for share-based payments 23.0 1.0 ind-as AdjustmentsForFairValueGainsLosses Adjustments for fair value losses (gains) 24.0 1.0 ind-as AdjustmentsForUndistributedProfitsOfAssociates Adjustments for undistributed profits of associates 25.0 -1.0 OtherAdjustmentsForWhichCashEffectsAreInvestingOrFin Otheradjustmentsforwhichcasheffectsareinvestingor ind-as 26.0 1.0 ancingCashFlow financing cash flow ind-as OtherAdjustmentsToReconcileProfitLoss Other adjustments to reconcile profit (loss) 27.0 1.0 ind-as OtherAdjustmentsForNoncashItems Other adjustments for non-cash items 28.0 1.0 ShareOfProfitAndLossFromPartnershipFirmOrAssociation Shareofprofitandlossfrompartnershipfirmorassociation ind-as 29.0 1.0 OfPersonsOrLimitedLiabilityPartnerships of persons or limited liability partnerships ind-as DividendsReceivedClassifiedAsOperatingActivities Dividends received classified as operating activities 2.0 1.0 ind-as InterestPaidClassifiedAsOperatingActivities Interest paid classified as operating activities 3.0 -1.0 ind-as InterestReceivedClassifiedAsOperatingActivities Interest received classified as operating activities 4.0 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund), classified as operating activities5.0 -1.0 OtherInflowsOutflowsOfCashClassifiedAsOperatingActivit Other inflows (outflows) of cash, classified as operating ind-as 6.0 1.0 ies activities ind-as CashFlowsFromUsedInInvestingActivities Cash flows from used in investing activities 2.0 1.0 CashFlowsFromLosingControlOfSubsidiariesOrOtherBusin Cash flows from losing control of subsidiaries or other ind-as 1.0 1.0 essesClassifiedAsInvestingActivities businesses classified as investing activities CashFlowsUsedInObtainingControlOfSubsidiariesOrOther Cash flows used in obtaining control of subsidiaries or ind-as 2.0 -1.0 BusinessesClassifiedAsInvestingActivities other businesses classified as investing activities OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOOthercashreceiptsfromsalesofequityordebtinstruments ind-as 3.0 1.0 fOtherEntitiesClassifiedAsInvestingActivities of other entities classified as investing activities OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOf Othercashpaymentstoacquireequityordebtinstruments ind-as 4.0 -1.0 OtherEntitiesClassifiedAsInvestingActivities of other entities classified as investing activities OtherCashReceiptsFromSalesOfInterestsInJointVenturesCl Othercashreceiptsfromsalesofinterestsinjointventures ind-as 5.0 1.0 assifiedAsInvestingActivities classified as investing activities OtherCashPaymentsToAcquireInterestsInJointVenturesClas Othercashpaymentstoacquireinterestsinjointventures ind-as 6.0 -1.0 sifiedAsInvestingActivities classified as investing activities CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAss Cashreceiptsfromshareofprofitsofpartnershipfirmor ind-as 7.0 1.0 ociationOfPersonsOrLimitedLiabilityPartnerships association of persons or limited liability partnerships CashPaymentForInvestmentInPartnershipFirmOrAssociatio Cash payment for investment in partnership firm or ind-as 8.0 -1.0 nOfPersonsOrLimitedLiabilityPartnerships association of persons or limited liability partnerships ProceedsFromSalesOfPropertyPlantAndEquipmentClassifie Proceeds from sales of property, plant and equipment, ind-as 9.0 1.0 dAsInvestingActivities classified as investing activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestiPurchase of property, plant and equipment, classified as ind-as 10.0 -1.0 ngActivities investing activities702 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ProceedsFromSalesOfInvestmentPropertyClassifiedAsInves Proceedsfromsalesof investmentproperty, classifiedas ind-as 11.0 1.0 tingActivities investing activities PurchaseOfInvestmentPropertyClassifiedAsInvestingActivit Purchase of investment property, classified as investing ind-as 12.0 -1.0 ies activities ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestin Proceeds from sales of intangible assets, classified as ind-as 13.0 1.0 gActivities investing activities Purchase of intangible assets classified as investing ind-as PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities 14.0 -1.0 activities ind-as ProceedsFromSalesOfIntangibleAssetsUnderDevelopment Proceeds from sales of intangible assets under development 15.0 1.0 ind-as PurchaseOfIntangibleAssetsUnderDevelopment Purchase of intangible assets under development 16.0 -1.0 ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivi Proceeds from sales of goodwill, classified as investing ind-as 17.0 1.0 ties activities ind-as PurchaseOfGoodwillClassifiedAsInvestingActivities Purchase of goodwill, classified as investing activities 18.0 -1.0 ProceedsFromBiologicalAssetsOtherThanBearerPlantsClas Proceeds from biologicalassets other than bearer plants, ind-as 19.0 1.0 sifiedAsInvestingActivities classified as investing activities PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifi Purchase of biological assets other than bearer plants, ind-as 20.0 -1.0 edAsInvestingActivities classified as investing activities ProceedsFromGovernmentGrantsClassifiedAsInvestingActi Proceeds from government grants classified as investing ind-as 21.0 1.0 vities activities ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsIn Proceedsfromsalesofotherlong-termassets,classifiedas ind-as 22.0 1.0 vestingActivities investing activities PurchaseOfOtherLongTermAssetsClassifiedAsInvestingAct Purchaseofotherlong-termassets,classifiedasinvesting ind-as 23.0 -1.0 ivities activities CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsI Cashadvancesandloansmadetootherpartiesclassifiedas ind-as 24.0 -1.0 nvestingActivities investing activities CashReceiptsFromRepaymentOfAdvancesAndLoansMade Cashreceiptsfromrepaymentofadvancesandloansmade ind-as 25.0 1.0 ToOtherPartiesClassifiedAsInvestingActivities to other parties classified as investing activities CashPaymentsForFutureContractsForwardContractsOption Cash payments for future contracts, forward contracts, ind-as ContractsAndSwapContractsClassifiedAsInvestingActivitie optioncontractsandswapcontractsclassifiedasinvesting26.0 -1.0 s activities CashReceiptsFromFutureContractsForwardContractsOptionCash receipts from future contracts, forward contracts, ind-as ContractsAndSwapContractsClassifiedAsInvestingActivitie optioncontractsandswapcontractsclassifiedasinvesting27.0 1.0 s activities ind-as DividendsReceivedClassifiedAsInvestingActivities Dividends received classified as investing activities 28.0 1.0 ind-as InterestReceivedClassifiedAsInvestingActivities Interest received classified as investing activities 29.0 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund), classified as investing activities 30.0 -1.0 OtherInflowsOutflowsOfCashClassifiedAsInvestingActiviti Other inflows (outflows) of cash, classified as investing ind-as 31.0 1.0 es activities ind-as CashFlowsFromUsedInFinancingActivities Cash flows from used in financing activities 3.0 1.0 Proceeds from changes in ownership interests in ind-as ProceedsFromChangesInOwnershipInterestsInSubsidiaries 1.0 1.0 subsidiaries Payments from changes in ownership interests in ind-as PaymentsFromChangesInOwnershipInterestsInSubsidiaries 2.0 -1.0 subsidiaries ProceedsFromIssuingSharesClassifiedAsFinancingActivitie ind-as Proceeds from issuing shares 3.0 1.0 s ind-as ProceedsFromIssuingOtherEquityInstruments Proceeds from issuing other equity instruments 4.0 1.0 ind-as PaymentsToAcquireOrRedeemEntitysShares Payments to acquire or redeem entity's shares 5.0 -1.0 ind-as PaymentsOfOtherEquityInstruments Payments of other equity instruments 6.0 -1.0 ind-as ProceedsFromExerciseOfStockOptions Proceeds from exercise of stock options 7.0 1.0 ind-as ProceedsFromIssuingDebenturesNotesBondsEtc Proceeds from issuing debentures notes bonds etc 8.0 1.0 ind-as ProceedsFromBorrowingsClassifiedAsFinancingActivities Proceeds from borrowings classified as financing activities 9.0 1.0 ind-as RepaymentsOfBorrowingsClassifiedAsFinancingActivities Repayments of borrowings classified as financing activities 10.0 -1.0 PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancing Paymentsoffinanceleaseliabilities,classifiedasfinancing ind-as 11.0 -1.0 Activities activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivitie Payments of lease liabilities, classified as financing ind-as 12.0 -1.0 s activities ind-as DividendsPaidClassifiedAsFinancingActivities Dividends paid classified as financing activities 13.0 -1.0 ind-as InterestPaidClassifiedAsFinancingActivities Interest paid classified as financing activities 14.0 -1.0 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund), classified as financing activities15.0 -1.0 OtherInflowsOutflowsOfCashClassifiedAsFinancingActivit Other inflows (outflows) of cash, classified as financing ind-as 16.0 1.0 ies activities EffectOfExchangeRateChangesOnCashAndCashEquivalent Effect of exchange rate changes on cash and cash ind-as 2.0 1.0 s equivalents http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEquityShareCapital_400100 Definition [400100] Notes - Equity share capital prefix name label order weight ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand ind-as ueForRefundAndInterestAccruedThereon due for refund and interest accrued thereon ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand ind-as 1.0 1.0 ueForRefundPrincipal due for refund, principal ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand ind-as 2.0 1.0 ueForRefundInterestAccrued due for refund, interest accrued SharesInCompanyHeldByHoldingCompanyOrUltimateHol Sharesincompanyheldbyholdingcompanyorultimate ind-as dingCompanyOrByItsSubsidiariesOrAssociates holding company or by its subsidiaries or associates[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 703 ind-as SharesInCompanyHeldByHoldingCompany Shares in company held by holding company 1.0 1.0 ind-as SharesInCompanyHeldByUltimateHoldingCompany Shares in company held by ultimate holding company 2.0 1.0 SharesInCompanyHeldBySubsidiariesOfItsHoldingCompan Shares in company held by subsidiaries of its holding ind-as 3.0 1.0 y company SharesInCompanyHeldBySubsidiariesOfItsUltimateHoldingShares in company held by subsidiaries of its ultimate ind-as 4.0 1.0 Company holding company Shares in company held by associates of its holding ind-as SharesInCompanyHeldByAssociatesOfItsHoldingCompany 5.0 1.0 company SharesInCompanyHeldByAssociatesOfItsUltimateHolding Shares in company held by associates of its ultimate ind-as 6.0 1.0 Company holding company ind-as NumberOfSharesSubscribed Number of shares subscribed ind-as NumberOfSharesSubscribedAndFullyPaid Number of shares subscribed and fully paid 1.0 1.0 ind-as NumberOfSharesSubscribedButNotFullyPaid Number of shares subscribed but not fully paid 2.0 1.0 ind-as ValueOfSharesSubscribed Value of shares subscribed ind-as ValueOfSharesSubscribedAndFullyPaid Value of shares subscribed and fully paid 1.0 1.0 ind-as ValueOfSharesSubscribedButNotFullyPaid Value of shares subscribed but not fully paid 2.0 1.0 ind-as ValueOfSharesPaidUp Value of shares paid-up ind-as ValueOfSharesCalled Value of shares called 1.0 1.0 ind-as CallsUnpaid Calls unpaid 2.0 -1.0 ind-as CallsUnpaidByDirectorsAndOfficers Calls unpaid by directors and officers 1.0 1.0 ind-as CallsUnpaidByDirectors Calls unpaid by directors 1.0 1.0 ind-as CallsUnpaidByOfficers Calls unpaid by officers 2.0 1.0 ind-as CallsUnpaidByOthers Calls unpaid by others 2.0 1.0 ind-as ForfeitedShares Forfeited shares 3.0 1.0 ind-as ForfeitedSharesReissued Forfeited shares reissued 4.0 1.0 ind-as IncreaseDecreaseInNumberOfSharesOutstanding Increase (decrease) in number of shares outstanding ind-as AggregateNumberOfSharesIssuedDuringPeriod Aggregate number of shares issued during period 1.0 1.0 in-ca NumberOfSharesIssuedInPublicOffering Number of shares issued in public offering 1.0 1.0 in-ca NumberOfSharesIssuedAsBonusShares Number of shares issued as bonus shares 2.0 1.0 in-ca NumberOfSharesIssuedAsRights Number of shares issued as rights 3.0 1.0 NumberOfSharesIssuedInPrivatePlacementArisingOutOfCo Numberofsharesissuedinprivateplacementarisingoutof in-ca 4.0 1.0 nversionOfDebenturesPreferenceSharesDuringPeriod conversion of debentures preference shares during period in-ca NumberOfSharesIssuedInOtherPrivatePlacement Number of shares issued in other private placement 5.0 1.0 Numberofsharesissuedaspreferentialallotmentarising NumberOfSharesIssuedAsPreferentialAllotmentArisingOut in-ca outofconversionofdebenturespreference sharesduring6.0 1.0 OfConversionOfDebenturesPreferenceSharesDuringPeriod period in-ca NumberOfSharesIssuedAsOtherPreferentialAllotment Number of shares issued as other preferential allotment 7.0 1.0 Number of shares issued in shares based payment in-ca NumberOfSharesIssuedInSharesBasedPaymentTransactions 8.0 1.0 transactions in-ca NumberOfSharesIssuedUnderSchemeOfAmalgamation Number of shares issued under scheme of amalgamation 9.0 1.0 in-ca NumberOfOtherIssuesOfShares Number of other issues of shares 10.0 1.0 in-ca NumberOfSharesIssuedUnderEmployeeStockOptionPlan Number of shares issued under employee stock option plan 11.0 1.0 NumberOfOtherIssueOfSharesArisingOutOfConversionOfSNumber of other issue of shares arising out of conversion of in-ca 12.0 1.0 ecurities securities ind-as DecreaseInNumberOfSharesDuringPeriod Decrease in number of shares during period 2.0 -1.0 in-ca NumberOfSharesBoughtBackOrTreasuryShares Number of shares bought back or treasury shares 1.0 1.0 in-ca OtherDecreaseInNumberOfShares Other decrease in number of shares 2.0 1.0 ind-as IncreaseDecreaseInEquityShareCapital Increase (decrease) in share capital AggregateAmountOfIncreaseInEquityShareCapitalDuringP Aggregateamountofincreaseinequitysharecapitalduring ind-as 1.0 1.0 eriod period ind-as AmountOfPublicIssueDuringPeriod Amount of public issue during period 1.0 1.0 ind-as AmountOfBonusIssueDuringPeriod Amount of bonus issue during period 2.0 1.0 ind-as AmountOfRightsIssueDuringPeriod Amount of rights issue during period 3.0 1.0 AmountOfPrivatePlacementIssueArisingOutOfConversion Amount of private placement issue arising out of ind-as 4.0 1.0 OfDebenturesPreferenceSharesDuringPeriod conversion of debentures preference shares during period ind-as AmountOfOtherPrivatePlacementIssueDuringPeriod Amount of other private placement issue during period 5.0 1.0 AmountOfPreferentialAllotmentIssueArisingOutOfConvers Amount of preferential allotment issue arising out of ind-as 6.0 1.0 ionOfDebenturesPreferenceSharesDuringPeriod conversion of debentures preference shares during period ind-as AmountOfOtherPreferentialAllotmentIssueDuringPeriod Amount of other preferential allotment issue during period 7.0 1.0 ind-as AmountOfShareBasedPaymentTransactionsDuringPeriod Amount of share based payment transactions during period 8.0 1.0 AmountOfIssueUnderSchemeOfAmalgamationDuringPerio Amount of issue under scheme of amalgamation during ind-as 9.0 1.0 d period ind-as AmountOfOtherIssuesDuringPeriod Amount of other issues during period 10.0 1.0 ind-as AmountOfSharesIssuedUnderEmployeeStockOptionPlan Amount of shares issued under employee stock option plan 11.0 1.0 AmountOfOtherIssueArisingOutOfConversionOfSecurities Amount of other issue arising out of conversion of ind-as 12.0 1.0 DuringPeriod securities during period ind-as DecreaseInEquityShareCapitalDuringPeriod Decrease in equity share capital during period 2.0 -1.0 Decrease in amount of treasury shares or shares bought ind-as DecreaseInAmountOfTreasurySharesOrSharesBoughtBack 1.0 1.0 back ind-as OtherDecreaseInAmountOfShares Other decrease in amount of shares 2.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/StatementOfChangesInEquity_400200 Definition [400200] Statement of changes in equity prefix name label order weight704 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as AdjustmentsToEquityForRestatement Adjustments to equity for restatement ind-as EffectOfChangesInAccountingPolicy Effect of changes in accounting policy 1.0 1.0 ind-as CorrectionOfPriorPeriodErrors Correction of prior period errors 2.0 1.0 ind-as ChangesInEquity Changes in equity ind-as ComprehensiveIncomeEquity Comprehensive income equity 1.0 1.0 ind-as ProfitLossForPeriod Profit (loss) for period 1.0 1.0 ind-as ChangesInComprehensiveIncomeComponents Changes in comprehensive income components 2.0 1.0 ind-as OtherChangesInEquity Other changes in equity 2.0 1.0 ind-as OtherAdditionsToReserves Other additions to reserves 1.0 1.0 ind-as DeductionsToReserves Deductions to reserves 2.0 -1.0 in-ca SecuritiesPremiumAdjustedBonusShares Securities premium adjusted bonus shares 1.0 1.0 SecuritiesPremiumAdjustedWritingOffPreliminaryExpense Securities premium adjusted writing off preliminary in-ca 2.0 1.0 s expenses SecuritiesPremiumAdjustedWritingOffDiscountExpensesIs Securitiespremiumadjustedwritingoffdiscountexpenses in-ca 3.0 1.0 sueSharesDebentures issue shares debentures SecuritiesPremiumAdjustedPremiumPayableRedemptionPr Securitiespremiumadjustedpremiumpayableredemption in-ca 4.0 1.0 eferenceSharesDebentures preference shares debentures SecuritiesPremiumAdjustedPurchaseOwnSharesOtherSecur Securities premium adjusted purchase own shares other in-ca 5.0 1.0 itiesUnderSection68 securities under section 68 ind-as OtherUtilisationOfSecuritiesPremiumIfPermitted Other utilisation of securities premium if permitted 6.0 1.0 ind-as OtherDeductionsToReserves Other deductions to reserves 7.0 1.0 AppropriationsForDividendDividendTaxAndRetainedEarni Appropriations for dividend, dividend tax and retained ind-as 3.0 -1.0 ngs earnings ind-as DividendAppropriation Dividend appropriation 1.0 1.0 ind-as InterimDividendAppropriation Interim dividend appropriation 1.0 1.0 ind-as InterimEquityDividendAppropriation Interim equity dividend appropriation 1.0 1.0 ind-as InterimSpecialDividendAppropriation Interim special dividend appropriation 2.0 1.0 ind-as FinalDividendAppropriation Final dividend appropriation 2.0 1.0 ind-as FinalEquityDividendAppropriation Final equity dividend appropriation 1.0 1.0 ind-as FinalSpecialDividendAppropriation Final special dividend appropriation 2.0 1.0 ind-as EquityDividendTaxAppropriation Equity dividend tax appropriation 2.0 1.0 ind-as OtherAppropriations Other appropriations 3.0 1.0 ind-as TransferToRetainedEarnings Transfer to Retained earnings 4.0 1.0 ind-as AppropriationTowardsBonusShares Appropriation towards bonus shares 4.0 -1.0 Increase(decrease)throughothercontributionsbyowners, ind-as IncreaseDecreaseThroughOtherContributionsByOwners 5.0 1.0 equity Increase(decrease)throughotherdistributionstoowners, ind-as IncreaseDecreaseThroughOtherDistributionsToOwners 6.0 -1.0 equity IncreaseDecreaseThroughTransfersAndOtherChangesEquit ind-as Increase (decrease) through other changes, equity 7.0 1.0 y IncreaseDecreaseThroughChangesInOwnershipInterestsInS Increase(decrease)throughchangesinownershipinterests ind-as 8.0 1.0 ubsidiariesThatDoNotResultInLossOfControl in subsidiaries that do not result in loss of control, equity ind-as OtherChangesInEquityOthers Other changes in equity, others 9.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesPropertyPlantAndEquipment_400600 Definition [400600] Notes - Property, plant and equipment prefix name label order weight ind-as ChangesInPropertyPlantAndEquipment Increase (decrease) in property, plant and equipment AdditionsOtherThanThroughBusinessCombinationsPropert Additions other than through business combinations, ind-as 1.0 1.0 yPlantAndEquipment property, plant and equipment AcquisitionsThroughBusinessCombinationsPropertyPlantA Acquisitions through business combinations, property, plant ind-as 2.0 1.0 ndEquipment and equipment IncreaseDecreaseThroughNetExchangeDifferencesProperty Increase (decrease) through net exchange differences, ind-as 3.0 1.0 PlantAndEquipment property, plant and equipment ind-as DepreciationPropertyPlantAndEquipment Depreciation property plant and equipment 4.0 1.0 ind-as DepreciationRecognisedInProfitOrLoss Depreciation recognised in profit or loss 1.0 1.0 ind-as DepreciationRecognisedAsPartOfCostOfOtherAssets Depreciation recognised as part of cost of other assets 2.0 1.0 ImpairmentLossRecognisedInProfitOrLossPropertyPlantAn Impairmentlossrecognisedinprofitorloss,property,plant ind-as 5.0 1.0 dEquipment and equipment ReversalOfImpairmentLossRecognisedInProfitOrLossPropeReversalof impairmentloss recognised in profitorloss, ind-as 6.0 1.0 rtyPlantAndEquipment property, plant and equipment Revaluation increase (decrease), property, plant and ind-as RevaluationIncreaseDecreasePropertyPlantAndEquipment 7.0 1.0 equipment ImpairmentLossRecognisedInOtherComprehensiveIncomeP Impairmentlossrecognisedinothercomprehensiveincome, ind-as 8.0 1.0 ropertyPlantAndEquipment property, plant and equipment ReversalOfImpairmentLossRecognisedInOtherComprehensiReversal of impairment loss recognised in other ind-as 9.0 1.0 veIncomePropertyPlantAndEquipment comprehensive income, property, plant and equipment IncreaseDecreaseThroughTransfersAndOtherChangesPrope Increase (decrease) through transfers and other changes, ind-as 10.0 1.0 rtyPlantAndEquipment property, plant and equipment IncreaseDecreaseThroughTransfersPropertyPlantAndEquip Increase (decrease) through transfers, property, plantand ind-as 1.0 1.0 ment equipment IncreaseDecreaseThroughOtherChangesPropertyPlantAndE Increase(decrease)throughotherchanges,property,plant ind-as 2.0 1.0 quipment and equipment ind-as DisposalsAndRetirementsPropertyPlantAndEquipment Disposals and retirements, property, plant and equipment 11.0 -1.0 ind-as DisposalsPropertyPlantAndEquipment Disposals, property, plant and equipment 1.0 1.0 ind-as RetirementsPropertyPlantAndEquipment Retirements, property, plant and equipment 2.0 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 705 DecreaseThroughClassifiedAsHeldForSalePropertyPlantAn Decreasethroughclassifiedasheldforsale,property,plant ind-as 12.0 -1.0 dEquipment and equipment DecreaseThroughLossOfControlOfSubsidiaryPropertyPlant Decrease through loss of controlof subsidiary, property, ind-as 13.0 -1.0 AndEquipment plant and equipment http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInvestmentProperty_400700 Definition [400700] Notes - Investment property prefix name label order weight ind-as ChangesInInvestmentProperty Increase (decrease) in investment property AdditionsOtherThanThroughBusinessCombinationsInvestmAdditions other than through business combinations, ind-as 1.0 1.0 entProperty investment property AdditionsFromSubsequentExpenditureRecognisedAsAssets Additions from subsequent expenditure recognised as ind-as 1.0 1.0 InvestmentProperty Assets, investment property ind-as AdditionsFromAcquisitionsInvestmentProperty Additions from acquisitions, investment property 2.0 1.0 AcquisitionsThroughBusinessCombinationsInvestmentProp Acquisitions through business combinations, investment ind-as 2.0 1.0 erty property IncreaseDecreaseThroughNetExchangeDifferencesInvestmeIncrease (decrease) through net exchange differences, ind-as 3.0 1.0 ntProperty investment property ind-as DepreciationInvestmentProperty Depreciation, investment property 4.0 1.0 ImpairmentLossRecognisedInProfitOrLossInvestmentPrope Impairment loss recognised in profit or loss, investment ind-as 5.0 1.0 rty property ReversalOfImpairmentLossRecognisedInProfitOrLossInvestReversalof impairmentloss recognised in profitorloss, ind-as 6.0 1.0 mentProperty investment property TransferFromToInventoriesAndOwnerOccupiedPropertyIn Transfer from (to) inventories and owner-occupied ind-as 7.0 1.0 vestmentProperty property, investment property TransferFromInvestmentPropertyUnderConstructionOrDev Transfer from investment property under construction or ind-as 8.0 1.0 elopmentInvestmentProperty development, investment property ind-as DisposalsInvestmentProperty Disposals, investment property 9.0 -1.0 DecreaseThroughClassifiedAsHeldForSaleInvestmentPrope Decrease through classified as held for sale, investment ind-as 10.0 -1.0 rty property Increase (decrease) through other changes, investment ind-as IncreaseDecreaseThroughOtherChangesInvestmentProperty 11.0 1.0 property RentalIncomeFromInvestmentPropertyNetOfDirectOperatinRental income from investment property, net of direct ind-as gExpense operating expense ind-as RentalIncomeFromInvestmentProperty Rental income from investment property 1.0 1.0 ind-as DirectOperatingExpenseFromInvestmentProperty Direct operating expense from investment property 2.0 -1.0 DirectOperatingExpenseFromInvestmentPropertyGeneratin Direct operating expense from investment property ind-as 1.0 1.0 gRentalIncome generating rental income DirectOperatingExpenseFromInvestmentPropertyNotGener Direct operating expense from investment property not ind-as 2.0 1.0 atingRentalIncome generating rental income http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesGoodwill_400800 Definition [400800] Notes - Goodwill prefix name label order weight ind-as ChangesInGoodwill Increase (decrease) in goodwill ind-as AcquisitionsThroughBusinessCombinationsGoodwill Acquisitions through business combinations, goodwill 1.0 1.0 IncreaseDecreaseThroughNetExchangeDifferencesGoodwil Increase (decrease) through net exchange differences, ind-as 2.0 1.0 l goodwill ind-as ImpairmentLossRecognisedInProfitOrLossGoodwill Impairment loss recognised in profit or loss, goodwill 3.0 1.0 IncreaseDecreaseThroughTransfersAndOtherChangesGood Increase (decrease) through transfers and other changes, ind-as 4.0 1.0 will goodwill ind-as IncreaseDecreaseThroughTransfersGoodwill Increase (decrease) through transfers, goodwill 1.0 1.0 ind-as IncreaseDecreaseThroughOtherChangesGoodwill Increase (decrease) through other changes, goodwill 2.0 1.0 ind-as DisposalsAndRetirementsGoodwill Disposals and retirements, goodwill 5.0 -1.0 ind-as DisposalsGoodwill Disposals, goodwill 1.0 1.0 ind-as RetirementsGoodwill Retirements, goodwill 2.0 1.0 ind-as DecreaseThroughClassifiedAsHeldForSaleGoodwill Decrease through classified as held for sale, goodwill 6.0 -1.0 ind-as DecreaseThroughLossOfControlOfSubsidiaryGoodwill Decrease through loss of control of subsidiary, goodwill 7.0 -1.0 ind-as SubsequentRecognitionOfDeferredTaxAssetsGoodwill Subsequent recognition of deferred tax assets, goodwill 8.0 -1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherIntangibleAssets_400900 Definition [400900] Notes - Other intangible assets prefix name label order weight ind-as ChangesInOtherIntangibleAssets Increase (decrease) in other intangible assets AdditionsOtherThanThroughBusinessCombinationsOtherIn ind-as Additions other than through business combinations 1.0 1.0 tangibleAssets AcquisitionsThroughBusinessCombinationsOtherIntangible ind-as Acquisitions through business combinations 2.0 1.0 Assets IncreaseDecreaseThroughNetExchangeDifferencesOtherInt ind-as Increase (decrease) through net exchange differences 3.0 1.0 angibleAssets ind-as AmortisationOtherIntangibleAssets Amortisation other intangible assets 4.0 1.0 ImpairmentLossRecognisedInProfitOrLossOtherIntangible Impairment loss recognised in profit or loss, other ind-as 5.0 1.0 Assets intangible assets ReversalOfImpairmentLossRecognisedInProfitOrLossOther Reversalof impairmentloss recognised in profitorloss, ind-as 6.0 1.0 IntangibleAssets other intangible assets706 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as RevaluationIncreaseDecreaseOtherIntangibleAssets Revaluation increase (decrease), other intangible assets 7.0 1.0 ImpairmentLossRecognisedInOtherComprehensiveIncome Impairmentlossrecognisedinothercomprehensiveincome, ind-as 8.0 1.0 OtherIntangibleAssets other intangible assets ReversalOfImpairmentLossRecognisedInOtherComprehensiReversal of impairment loss recognised in other ind-as 9.0 1.0 veIncomeOtherIntangibleAssets comprehensive income, other intangible assets IncreaseDecreaseThroughTransfersAndOtherChangesOther Increase (decrease) through transfers and other changes, ind-as 10.0 1.0 IntangibleAssets other intangible assets Increase (decrease) through transfers, other intangible ind-as IncreaseDecreaseThroughTransfersOtherIntangibleAssets 1.0 1.0 assets IncreaseDecreaseThroughOtherChangesOtherIntangibleAss ind-as Increase (decrease) through other changes 2.0 1.0 ets ind-as DisposalsAndRetirementsOtherIntangibleAssets Disposals and retirements, other intangible assets 11.0 -1.0 ind-as DisposalsOtherIntangibleAssets Disposals, other intangible assets 1.0 1.0 ind-as RetirementsOtherIntangibleAssets Retirements, other intangible assets 2.0 1.0 DecreaseThroughClassifiedAsHeldForSaleOtherIntangible Decrease through classified as held for sale, other ind-as 12.0 -1.0 Assets intangible assets DecreaseThroughLossOfControlOfSubsidiaryOtherIntangib Decrease through loss of control of subsidiary, other ind-as 13.0 -1.0 leAssets intangible assets http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBiologicalAssetsOtherThanBearerPlants_40100 0 Definition [401000] Notes - Biological assets other than bearer plants prefix name label order weight Increase (decrease) in biological assets other than bearer ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtCost plants at cost AdditionsOtherThanThroughBusinessCombinationsBiologi Additions other than through business combinations, ind-as 1.0 1.0 calAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost AcquisitionsThroughBusinessCombinationsBiologicalAsset Acquisitions through business combinations, biological ind-as 2.0 1.0 sOtherThanBearerPlantsAtCost assets other than bearer plants at cost IncreaseDecreaseThroughNetExchangeDifferencesBiologic Increase (decrease) through net exchange differences, ind-as 3.0 1.0 alAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost DepreciationBiologicalAssetsOtherThanBearerPlantsAtCos Depreciation,biologicalassetsotherthanbearerplantsat ind-as 4.0 1.0 t cost ImpairmentLossRecognisedInProfitOrLossBiologicalAssets Impairment loss recognised in profit or loss, biological ind-as 5.0 1.0 OtherThanBearerPlantsAtCost assets other than bearer plants at cost ReversalOfImpairmentLossRecognisedInProfitOrLossBiolo Reversalof impairmentloss recognised in profitorloss, ind-as 6.0 1.0 gicalAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost IncreaseDecreaseThroughOtherChangesBiologicalAssetsOt Increase(decrease)throughotherchanges,biologicalassets ind-as 7.0 1.0 herThanBearerPlantsAtCost other than bearer plants at cost ind-as DisposalsBiologicalAssetsOtherThanBearerPlantsAtCost Disposals, biological assets other than bearer plants at cost 8.0 -1.0 DecreaseDueToHarvestBiologicalAssetsOtherThanBearerP Decreaseduetoharvest,biologicalassetsotherthanbearer ind-as 9.0 -1.0 lantsAtCost plants at cost DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets Decrease through classified as held for sale, biological ind-as 10.0 -1.0 OtherThanBearerPlantsAtCost assets other than bearer plants at cost ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairV Increase (decrease) in biological assets other than bearer ind-as alue plants at fair value AdditionsOtherThanThroughBusinessCombinationsBiologi Additions other than through business combinations, ind-as 1.0 1.0 calAssetsOtherThanBearerPlantsAtFairValue biological assets other than bearer plants at fair value AcquisitionsThroughBusinessCombinationsBiologicalAsset Acquisitions through business combinations, biological ind-as 2.0 1.0 sOtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value IncreaseDecreaseThroughNetExchangeDifferencesBiologic Increase (decrease) through net exchange differences, ind-as 3.0 1.0 alAssetsOtherThanBearerPlantsAtFairValue biological assets other than bearer plants at fair value GainsLossesOnFairValueAdjustmentBiologicalAssetsOther Gains (losses) on fair value adjustment, biologicalassets ind-as 4.0 1.0 ThanBearerPlantsAtFairValue other than bearer plants at fair value GainsLossesOnFairValueAdjustmentAttributableToPhysica Gains (losses) on fair value adjustment attributable to ind-as lChangesBiologicalAssetsOtherThanBearerPlantsAtFairVal physicalchanges,biologicalassetsotherthanbearerplants5.0 1.0 ue at fair value Gains(losses)onfairvalueadjustmentattributabletoprice GainsLossesOnFairValueAdjustmentAttributableToPriceCh ind-as changes,biologicalassetsotherthanbearerplantsatfair6.0 1.0 angesBiologicalAssetsOtherThanBearerPlantsAtFairValue value IncreaseDecreaseThroughOtherChangesBiologicalAssetsOt Increase(decrease)throughotherchanges,biologicalassets ind-as 7.0 1.0 herThanBearerPlantsAtFairValue other than bearer plants at fair value DisposalsBiologicalAssetsOtherThanBearerPlantsAtFairVa Disposals,biologicalassetsotherthanbearerplantsatfair ind-as 8.0 -1.0 lue value DecreaseDueToHarvestBiologicalAssetsOtherThanBearerP Decreaseduetoharvest,biologicalassetsotherthanbearer ind-as 9.0 -1.0 lantsAtFairValue plants at fair value DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets Decrease through classified as held for sale, biological ind-as 10.0 -1.0 OtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 707 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnLiabilitiesAndAss ets_401100 [401100]Notes-Subclassificationandnotesonliabilities Definition and assets prefix name label order weight ind-as OtherNoncurrentFinancialAssets Other non-current financial assets ind-as DividendReceivable Dividend receivable 1.0 1.0 ind-as DividendReceivableSubsidiaries Dividend receivable, subsidiaries 1.0 1.0 ind-as DividendReceivableOthers Dividend receivable, others 2.0 1.0 ind-as DerivativeAssets Derivative assets 2.0 1.0 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others 3.0 1.0 ind-as InterestIncomeAccrued Interest income accrued 4.0 1.0 ind-as OtherNoncurrentAssets Other non-current assets ind-as NoncurrentAdvances Advances, non-current 1.0 1.0 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others 2.0 1.0 ind-as OtherCurrentFinancialAssets Other current financial assets ind-as DerivativeFinancialInstruments Derivative financial instruments 1.0 1.0 ind-as UnbilledRevenue Unbilled revenue 2.0 1.0 ind-as SecurityDeposits Security deposits 3.0 1.0 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others 4.0 1.0 ind-as OtherCurrentAssets Other current assets ind-as CurrentAdvances Advances, current 1.0 1.0 ind-as OtherUnamortisedExpenses Other unamortised expenses 2.0 1.0 ind-as PropertyPlantAndEquipmentHeldForSale Property plant and equipment held for sale 3.0 1.0 ind-as OtherCurrentAssetsOthers Other current assets, others 4.0 1.0 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities ind-as SecurityDepositsRefundableNoncurrent Security deposits refundable, Non-current 1.0 1.0 ind-as PublicDepositPayableNoncurrent Public deposit payable, Non-current 2.0 1.0 ind-as DerivativeLiabilitiesNoncurrent Derivative liabilities, Non-current 3.0 1.0 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others 4.0 1.0 ind-as OtherNoncurrentLiabilities Other non-current liabilities ind-as AdvancesReceivedNoncurrentLiabilities Advances received 1.0 1.0 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others 2.0 1.0 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities ind-as CurrentMaturitiesOfLongTermDebt Current maturities of long-term debt 1.0 1.0 ind-as CurrentMaturitiesOfFinanceLeaseObligations Current maturities of finance lease obligations 2.0 1.0 ind-as InterestAccruedOnBorrowings Interest accrued on borrowings 3.0 1.0 ind-as InterestAccruedOnPublicDeposits Interest accrued on public deposits 4.0 1.0 ind-as InterestAccruedOthers Interest accrued others 5.0 1.0 ind-as UnpaidDividends Unpaid dividends 6.0 1.0 ind-as RetentionMoneyPayable Retention money payable 7.0 1.0 ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand ind-as 8.0 1.0 ueForRefundAndInterestAccruedThereon due for refund and interest accrued thereon ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand ind-as 1.0 1.0 ueForRefundPrincipal due for refund, principal ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand ind-as 2.0 1.0 ueForRefundInterestAccrued due for refund, interest accrued ind-as UnpaidMaturedDepositsAndInterestAccruedThereon Unpaid matured deposits and interest accrued thereon 9.0 1.0 ind-as UnpaidMaturedDebenturesAndInterestAccruedThereon Unpaid matured debentures and interest accrued thereon 10.0 1.0 ind-as DebenturesClaimedButNotPaid Debentures claimed but not paid 11.0 1.0 ind-as PublicDepositPayableCurrent Public deposit payable, current 12.0 1.0 ind-as DerivativeLiabilities Derivative liabilities 13.0 1.0 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others 14.0 1.0 ind-as OtherCurrentLiabilities Other current liabilities ind-as RevenueReceivedInAdvance Revenue received in advance 1.0 1.0 ind-as OtherAdvance Other advance 2.0 1.0 ind-as AdvanceReceivedAgainstContracts Advance received against contracts 1.0 1.0 ind-as AdvanceReceivedFromCustomers Advance received from customers 2.0 1.0 ind-as OtherAdvanceReceived Other advance received 3.0 1.0 ind-as DepositsRefundableCurrent Deposits refundable, current 3.0 1.0 ind-as SecurityDepositsRefundableCurrent Security deposits refundable, current 1.0 1.0 ind-as CustomerDepositsRefundableCurrent Customer deposits refundable, current 2.0 1.0 ind-as OtherDepositsRefundableCurrent Other deposits refundable, current 3.0 1.0 ind-as OtherPayablesCurrent Other payables, current 4.0 1.0 ind-as WithholdingTaxesPayable Withholding taxes payable 1.0 1.0 ind-as ServiceTaxPayable Service tax payable 2.0 1.0 ind-as VATPayable VAT payable 3.0 1.0 ind-as ExciseDutyPayable Excise duty payable 4.0 1.0 ind-as TaxesPayableSalesTax Taxes payable sales tax 5.0 1.0 ind-as TaxesPayableOtherTax Taxes payable other tax 6.0 1.0 ind-as AccruedExpensesPayable Accrued expenses payable 7.0 1.0 ind-as GrossAmountDueToCustomersForContractWorkCurrent Gross amount due to customers for contract work, current 8.0 1.0 CurrentLiabilitiesPortionOfShareApplicationMoneyPendin Current liabilities portion of share application money ind-as 9.0 1.0 gAllotment pending allotment ind-as BillsPayableAcceptances Bills payable acceptances 5.0 1.0 ind-as ContributionToProvidentFundScheme Contribution to provident fund scheme 6.0 1.0 ind-as ProposedDividend Proposed dividend 7.0 1.0 ind-as ProposedEquityDividend Proposed equity dividend 1.0 1.0 ind-as ProposedEquitySpecialDividend Proposed equity special dividend 1.0 1.0 ind-as ProposedEquityInterimDividend Proposed equity interim dividend 2.0 1.0 ind-as ProposedEquityFinalDividend Proposed equity final dividend 3.0 1.0 ind-as ProposedPreferenceDividend Proposed preference dividend 2.0 1.0708 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ProposedPreferenceInterimDividend Proposed preference interim dividend 1.0 1.0 ind-as ProposedPreferenceFinalDividend Proposed preference final dividend 2.0 1.0 ind-as ProposedPreferenceSpecialDividend Proposed preference special dividend 3.0 1.0 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others 8.0 1.0 ind-as TradeReceivables Trade receivables ind-as TradeReceivablesGross Trade receivables, gross 1.0 1.0 ind-as AllowanceForBadAndDoubtfulDebts Allowance for bad and doubtful debts 2.0 -1.0 ind-as TradeReceivablesDueByDirectorsOtherOfficersOrOthers Trade receivables due by directors, other officers or others ind-as TradeReceivablesDueByDirectors Trade receivables due by directors 1.0 1.0 ind-as TradeReceivablesDueByOtherOfficers Trade receivables due by other officers 2.0 1.0 ind-as TradeReceivablesDueByOthers Trade receivables due by others 3.0 1.0 TradeReceivablesDueByFirmsOrCompaniesInWhichAnyDiTradereceivablesduebyfirmsorcompaniesinwhichany ind-as rectorIsPartnerOrDirector director is partner or director TradeReceivablesDueByFirmsInWhichAnyDirectorIsPartneTrade receivables due by firms in which any director is ind-as 1.0 1.0 r partner TradeReceivablesDueByPrivateCompaniesInWhichAnyDir Tradereceivablesduebyprivatecompaniesinwhichany ind-as 2.0 1.0 ectorIsDirector director is director TradeReceivablesDueByPrivateCompaniesInWhichAnyDir Tradereceivablesduebyprivatecompaniesinwhichany ind-as 3.0 1.0 ectorIsMember director is member ind-as Loans Loans ind-as LoansGross Loans , gross 1.0 1.0 ind-as AllowanceForBadAndDoubtfulLoans Allowance for bad and doubtful loans 2.0 -1.0 ind-as LoansDueByDirectorsOtherOfficersOrOthers Loans due by directors, other officers or others ind-as LoansDueByDirectors Loans due by directors 1.0 1.0 ind-as LoansDueByOtherOfficers Loans due by other officers 2.0 1.0 ind-as LoansDueByOthers Loans due by others 3.0 1.0 LoansDueByFirmsOrCompaniesInWhichAnyDirectorIsPart Loansduebyfirmsorcompaniesinwhichanydirectoris ind-as nerOrDirector partner or director ind-as LoansDueByFirmsInWhichAnyDirectorIsPartner Loans due by firms in which any director is partner 1.0 1.0 LoansDueByPrivateCompaniesInWhichAnyDirectorIsDirec Loansduebyprivatecompaniesinwhichanydirectoris ind-as 2.0 1.0 tor director LoansDueByPrivateCompaniesInWhichAnyDirectorIsMem Loansduebyprivatecompaniesinwhichanydirectoris ind-as 3.0 1.0 ber member ind-as CashAndBankBalances Cash and bank balances ind-as CashAndCashEquivalents Cash and cash equivalents 1.0 1.0 ind-as BalanceWithBanks Balance with banks 1.0 1.0 ind-as FixedDepositsWithBanks Fixed deposits with banks 1.0 1.0 ind-as OtherDepositsWithBanks Other deposits with banks 2.0 1.0 in-ca DepositRepaymentReserveAccountWithBanks Deposit repayment reserve account with banks 3.0 1.0 ind-as OtherBalancesWithBanks Other balances with banks 4.0 1.0 ind-as ChequesDraftsOnHand Cheques, drafts on hand 2.0 1.0 ind-as CashOnHand Cash on hand 3.0 1.0 ind-as Others Others 4.0 1.0 ind-as BankBalanceOtherThanCashAndCashEquivalents Bank balance other than cash and cash equivalents 2.0 1.0 ind-as AdvanceDueByDirectorsOtherOfficersOrOthers Advance due by directors other officers or others ind-as AdvanceDueByDirectors Advance due by directors 1.0 1.0 ind-as AdvanceDueByOtherOfficers Advance due by other officers 2.0 1.0 ind-as AdvanceDueByOthers Advance due by others 3.0 1.0 AdvanceDueByFirmsOrCompaniesInWhichAnyDirectorIsP Advanceduebyfirmsorcompaniesinwhichanydirector ind-as artnerOrDirector is partner or director ind-as AdvanceDueByFirmsInWhichAnyDirectorIsPartner Advance due by firms in which any director is partner 1.0 1.0 AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsDi Advanceduebyprivatecompaniesinwhichanydirectoris ind-as 2.0 1.0 rector director AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsM Advanceduebyprivatecompaniesinwhichanydirectoris ind-as 3.0 1.0 ember member ind-as Provisions Provisions ind-as ProvisionsForEmployeeBenefits Provisions for employee benefits 1.0 1.0 ind-as ProvisionGratuity Provision gratuity 1.0 1.0 ind-as ProvisionLeaveEncashment Provision leave encashment 2.0 1.0 ind-as ProvisionPension Provision pension 3.0 1.0 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme 4.0 1.0 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities 5.0 1.0 ind-as ProvisionForCorporateTax Provision for corporate tax 2.0 1.0 ind-as ProvisionForWealthTax Provision for wealth tax 1.0 1.0 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax 2.0 1.0 ind-as ProvisionForOtherTax Provision for other tax 3.0 1.0 ind-as ProvisionForCorporateDividendTax Provision for corporate dividend tax 4.0 1.0 ind-as ProvisionForStatutoryLiabilities Provision for statutory liabilities 3.0 1.0 ind-as CSRExpenditureProvision CSR expenditure provision 4.0 1.0 ind-as ProvisionForAbandonmentCost Provision for abandonment cost 5.0 1.0 ind-as OtherProvisions Other provisions 6.0 1.0 BalancesHeldWithBanksToExtentHeldAsMarginMoneyOr Balancesheldwithbankstoextentheldasmarginmoney ind-as SecurityAgainstBorrowingsGuaranteesOrOtherCommitmen or security against borrowings, guarantees or other ts commitments ind-as BalancesHeldWithBanksToExtentHeldAsMarginMoney Balances held with banks to extent held as margin money 1.0 1.0 BalancesHeldWithBanksToExtentHeldAsSecurityAgainstB Balancesheldwithbankstoextentheldassecurityagainst ind-as 2.0 1.0 orrowings borrowings ind-as BalancesHeldWithBanksToExtentHeldAsGuarantees Balances held with banks to extent held as guarantees 3.0 1.0 BalancesHeldWithBanksToExtentHeldAgainstOtherCommiBalances held with banks to extent held against other ind-as 4.0 1.0 tments commitments[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 709 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalDisclosuresOnBalanceSheet_401200 Definition [401200] Notes - Additional disclosures on balance sheet prefix name label order weight ind-as ContingentLiabilitiesAndCommitments Contingent liabilities and commitments ind-as ContingentLiabilities Contingent liabilities 1.0 1.0 ind-as ClaimsAgainstCompanyNotAcknowledgedAsDebt Claims against company not acknowledged as debt 1.0 1.0 ind-as Guarantees Guarantees 2.0 1.0 ind-as OtherMoneyForWhichCompanyIsContingentlyLiable Other money for which company is contingently liable 3.0 1.0 ind-as Commitments Commitments 2.0 1.0 EstimatedAmountOfContractsRemainingToBeExecutedOn Estimatedamountofcontractsremainingtobeexecutedon ind-as 1.0 1.0 CapitalAccountAndNotProvidedFor capital account and not provided for Uncalled liability on shares and other investments partly ind-as UncalledLiabilityOnSharesAndOtherInvestmentsPartlyPaid 2.0 1.0 paid ind-as OtherCommitments Other commitments 3.0 1.0 ind-as PrincipalAndInterestDueRemainingUnpaid Principal and interest due remaining unpaid ind-as PrincipalDueRemainingUnpaid Principal due remaining unpaid 1.0 1.0 ind-as InterestDueRemainingUnpaid Interest due remaining unpaid 2.0 1.0 ind-as ChangesInEquityShareWarrantsDuringPeriod Changes in equity share warrants during period ind-as AdditionsToEquityShareWarrantsDuringPeriod Additions to equity share warrants during period 1.0 1.0 ind-as DeductionsInEquityShareWarrantsDuringPeriod Deductions in equity share warrants during period 2.0 -1.0 ind-as EquityShareWarrants Equity share warrants in-ca EquityShareWarrantsForExistingMembers Equity share warrants for existing members 1.0 1.0 in-ca EquityShareWarrantsForOthers Equity share warrants for others 2.0 1.0 in-ca NumberOfShares Number of shares in-ca NumberOfSharesHeldByIndian Number of shares held by Indian 1.0 1.0 in-ca NumberOfSharesHeldByNonResidentIndian Number of shares held by non-resident Indian 2.0 1.0 NumberOfSharesHeldByForeignNationalOtherThanNonRe Numberofsharesheldbyforeignnationalotherthannon- in-ca 3.0 1.0 sidentIndian resident Indian in-ca NumberOfSharesHeldByCentralGovernment Number of shares held by central government 4.0 1.0 in-ca NumberOfSharesHeldByStateGovernment Number of shares held by state government 5.0 1.0 in-ca NumberOfSharesHeldByGovernmentCompanies Number of shares held by government companies 6.0 1.0 in-ca NumberOfSharesHeldByInsuranceCompanies Number of shares held by insurance companies 7.0 1.0 in-ca NumberOfSharesHeldByBanks Number of shares held by banks 8.0 1.0 in-ca NumberOfSharesHeldByFinancialInstitutions Number of shares held by financial institutions 9.0 1.0 in-ca NumberOfSharesHeldByForeignInstitutionalInvestors Number of shares held by foreign institutional investors 10.0 1.0 in-ca NumberOfSharesHeldByMutualFunds Number of shares held by mutual funds 11.0 1.0 in-ca NumberOfSharesHeldByVentureCapital Number of shares held by venture capital 12.0 1.0 in-ca NumberOfSharesHeldByBodyCorporate Number of shares held by body corporate 13.0 1.0 in-ca NumberOfSharesHeldByOthers Number of shares held by others 14.0 1.0 in-ca NumberOfShareholdersPromotersAndPublic Number of shareholders promoters and public in-ca NumberOfShareholdersPromoters Number of shareholders promoters 1.0 1.0 in-ca NumberOfShareholdersPublic Number of shareholders public 2.0 1.0 ChangesInCashInHandDuringThePeriodFrom8November20Changes in cash in hand during the period from 8 ind-as 16To30December2016 November 2016 to 30 December 2016 ind-as PermittedReceipted Permitted receipted 1.0 1.0 ind-as PermittedPayments Permitted payments 2.0 -1.0 ind-as AmountDepositedInBanks Amount deposited in banks 3.0 -1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesSubclassificationAndNotesOnIncomeAndExpen ses_500100 [500100] Notes - Subclassification and notes on income Definition and expenses prefix name label order weight ind-as RevenueFromOperations Revenue from operations ind-as RevenueFromOperationsOtherThanFinanceCompany Revenue from operations other than finance company 1.0 1.0 ind-as RevenueFromSaleOfProducts Revenue from sale of products 1.0 1.0 ind-as RevenueFromSaleOfServices Revenue from sale of services 2.0 1.0 ind-as OtherOperatingRevenues Other operating revenues 3.0 1.0 NetGainLossOnForeignCurrencyFluctuationsTreatedAsOth Net gain/loss on foreign currency fluctuations treated as ind-as 1.0 1.0 erOperatingRevenue other operating revenue ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues 2.0 1.0 ind-as RevenueFromOperationsFinanceCompany Revenue from operations finance company 2.0 1.0 ind-as RevenueFromInterest Revenue from interest 1.0 1.0 ind-as RevenueFromOtherFinancialServices Revenue from other financial services 2.0 1.0 ind-as OtherIncome Other income ind-as InterestIncome Interest income 1.0 1.0 ind-as InterestIncomeOnCurrentInvestments Interest income on current investments 1.0 1.0 ind-as InterestOnFixedDepositsCurrentInvestments Interest on fixed deposits, current investments 1.0 1.0 InterestFromCustomersOnAmountsOverdueCurrentInvestm Interest from customers on amounts overdue, current ind-as 2.0 1.0 ents investments ind-as InterestOnCurrentIntercorporateDeposits Interest on current intercorporate deposits 3.0 1.0 ind-as InterestOnCurrentDebtSecurities Interest on current debt securities 4.0 1.0 ind-as InterestOnCurrentGovernmentSecurities Interest on current government securities 5.0 1.0 ind-as InterestOnOtherCurrentInvestments Interest on other current investments 6.0 1.0 ind-as InterestIncomeOnNoncurrentInvestments Interest income on non-current investments 2.0 1.0710 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as InterestOnFixedDepositsNoncurrentInvestments Interest on fixed deposits, non-current investments 1.0 1.0 InterestFromCustomersOnAmountsOverdueNoncurrentInve Interestfromcustomersonamountsoverdue,non-current ind-as 2.0 1.0 stments investments ind-as InterestOnNoncurrentIntercorporateDeposits Interest on non-current intercorporate deposits 3.0 1.0 ind-as InterestOnNoncurrentDebtSecurities Interest on non-current debt securities 4.0 1.0 ind-as InterestOnNoncurrentGovernmentSecurities Interest on non-current government securities 5.0 1.0 ind-as InterestOnOtherNoncurrentInvestments Interest on other non-current investments 6.0 1.0 ind-as DividendIncome Dividend income 2.0 1.0 ind-as DividendIncomeCurrentInvestments Dividend income current investments 1.0 1.0 ind-as DividendIncomeCurrentInvestmentsFromSubsidiaries Dividend income current investments from subsidiaries 1.0 1.0 ind-as DividendIncomeCurrentEquitySecurities Dividend income current equity securities 2.0 1.0 ind-as DividendIncomeCurrentMutualFunds Dividend income current mutual funds 3.0 1.0 ind-as DividendIncomeCurrentInvestmentsFromOthers Dividend income current investments from others 4.0 1.0 ind-as DividendIncomeNoncurrentInvestments Dividend income non-current investments 2.0 1.0 ind-as DividendIncomeNoncurrentInvestmentsFromSubsidiaries Dividend income non-current investments from subsidiaries 1.0 1.0 ind-as DividendIncomeNoncurrentEquitySecurities Dividend income non-current equity securities 2.0 1.0 ind-as DividendIncomeNoncurrentMutualFunds Dividend income non-current mutual funds 3.0 1.0 ind-as DividendIncomeNoncurrentInvestmentsFromOthers Dividend income non-current investments from others 4.0 1.0 ind-as NetGainLossOnSaleOfInvestments Net gain/loss on sale of investments 3.0 1.0 ind-as NetGainLossOnSaleOfCurrentInvestments Net gain/loss on sale of current investments 1.0 1.0 ind-as NetGainLossOnSaleOfNoncurrentInvestments Net gain/loss on sale of non-current investments 2.0 1.0 ind-as RentalIncomeOnInvestmentProperty Rental income on investment property 4.0 1.0 ind-as RentalIncomeOnInvestmentPropertyCurrent Rental income on investment property, current 1.0 1.0 ind-as RentalIncomeOnInvestmentPropertyNoncurrent Rental income on investment property, non-current 2.0 1.0 ind-as OtherNonoperatingIncome Other non-operating income 5.0 1.0 NetGainLossOnForeignCurrencyFluctuationsTreatedAsOth Net gain/loss on foreign currency fluctuations treated as ind-as 1.0 1.0 erIncome other income ind-as NetGainLossOnForeignCurrencyTranslation Net gain (loss) on foreign currency translation 1.0 1.0 ind-as NetGainLossOnDerivatives Net gain (loss) on derivatives 2.0 1.0 OtherNetGainLossOnForeignCurrencyFluctuationsTreated Other net gain (loss) on foreign currency fluctuations ind-as 3.0 1.0 AsOtherIncome treated as other income SurplusOnDisposalDiscardDemolishmentAndDestructionO Surplusondisposal,discard,demolishmentanddestruction ind-as 2.0 1.0 fDepreciablePropertyPlantAndEquipment of depreciable property, plant and equipment ind-as GainOnDisposalOfIntangibleAssets Gain on disposal of intangible Assets 3.0 1.0 AmountCreditedToProfitAndLossAsTransferFromRevaluatiAmount credited to profit and loss as transfer from ind-as onReserveOnAccountOfAdditionalDepreciationChargedOn revaluation reserve on accountof additionaldepreciation4.0 1.0 RevaluedTangibleAssets charged on revalued tangible assets Excess provision diminution in value investment written ind-as ExcessProvisionDiminutionInValueInvestmentWrittenBack 5.0 1.0 back ind-as ExcessProvisionsBadDoubtfulDebtsAdvancesWrittenBack Excess provisions bad doubtful debts advances written back6.0 1.0 ind-as IncomeGovernmentGrantsSubsidies Income government grants subsidies 7.0 1.0 ind-as IncomeExportIncentives Income export incentives 8.0 1.0 ind-as IncomeImportEntitlements Income import entitlements 9.0 1.0 ind-as IncomeInsuranceClaims Income insurance claims 10.0 1.0 ind-as IncomeFromSubsidiaries Income from subsidiaries 11.0 1.0 ind-as InterestOnIncomeTaxRefund Interest on income tax refund 12.0 1.0 ind-as IncomeOnBrokerageCommission Income on brokerage commission 13.0 1.0 ind-as IncomeOnSalesTaxBenefit Income on sales tax benefit 14.0 1.0 ind-as ExcessProvisionsWrittenBack Excess provisions written back 15.0 1.0 ind-as LiabilitiesWrittenOff Liabilities written off 16.0 1.0 ind-as OtherAllowancesDeductionOtherIncome Other allowances deduction other income 17.0 1.0 ind-as MiscellaneousOtherNonoperatingIncome Miscellaneous other non-operating income 18.0 1.0 ind-as IncomeFromPipelineTransportation Income from pipeline transportation 6.0 1.0 ind-as EmployeeBenefitExpense Employee benefit expense ind-as SalariesAndWages Salaries and wages 1.0 1.0 ind-as ManagerialRemuneration Managerial remuneration 2.0 1.0 ind-as RemunerationToDirectors Remuneration to directors 1.0 1.0 ind-as SalaryToDirectors Salary to directors 1.0 1.0 ind-as CommissionToDirectors Commission to directors 2.0 1.0 ind-as OtherBenefitsToDirectors Other benefits to directors 3.0 1.0 ind-as RemunerationToManager Remuneration to manager 2.0 1.0 ind-as SalaryToManager Salary to manager 1.0 1.0 ind-as CommissionToManager Commission to manager 2.0 1.0 ind-as OtherBenefitsToManager Other benefits to manager 3.0 1.0 ind-as ContributionToProvidentAndOtherFunds Contribution to provident and other funds 3.0 1.0 ContributionToProvidentAndOtherFundsForContractLabou Contribution to provident and other funds for contract ind-as 1.0 1.0 r labour ind-as ContributionToProvidentAndOtherFundsForOthers Contribution to provident and other funds for others 2.0 1.0 ind-as EmployeeShareBasedPayment Employee share based payment 4.0 1.0 ind-as EmployeeShareBasedPaymentCashSettled Employee share based payment- Cash settled 1.0 1.0 ind-as EmployeeShareBasedPaymentEquitySettled Employee share based payment- Equity settled 2.0 1.0 ind-as CommissionEmployees Commission employees 5.0 1.0 ind-as EmployeeMedicalInsuranceExpenses Employee medical insurance expenses 6.0 1.0 ind-as LeaveEncashmentExpenses Leave encashment expenses 7.0 1.0 ind-as Gratuity Gratuity 8.0 1.0 ind-as PensionSchemes Pension schemes 9.0 1.0 ind-as VoluntaryRetirementCompensation Voluntary retirement compensation 10.0 1.0 ind-as OtherRetirementBenefits Other retirement benefits 11.0 1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 711 ind-as StaffWelfareExpense Staff welfare expense 12.0 1.0 ind-as OtherEmployeeRelatedExpenses Other employee related expenses 13.0 1.0 ind-as FinanceCosts Finance costs ind-as InterestExpense Interest expense 1.0 1.0 ind-as InterestExpenseNoncurrentLoans Interest expense non-current loans 1.0 1.0 ind-as InterestExpenseNoncurrentLoansBanks Interest expense non-current loans, banks 1.0 1.0 ind-as InterestExpenseNoncurrentLoansOthers Interest expense non-current loans, others 2.0 1.0 ind-as InterestExpenseCurrentLoans Interest expense current loans 2.0 1.0 ind-as InterestExpenseCurrentLoansBanks Interest expense current loans, banks 1.0 1.0 ind-as InterestExpenseCurrentLoansOthers Interest expense current loans, others 2.0 1.0 ind-as InterestExpenseDeposits Interest expense deposits 3.0 1.0 ind-as InterestExpenseDebtSecurities Interest expense debt securities 4.0 1.0 ind-as InterestExpenseOtherBorrowings Interest expense other borrowings 5.0 1.0 ind-as InterestExpenseBorrowings Interest expense borrowings 6.0 1.0 ind-as InterestLeaseFinancing Interest lease financing 7.0 1.0 ind-as OtherInterestCharges Other interest charges 8.0 1.0 ind-as DividendOnPreferenceSharesTreatedAsDebt Dividend on preference shares treated as debt 2.0 1.0 ind-as OtherBorrowingCosts Other borrowing costs 3.0 1.0 NetGainLossOnForeignCurrencyTransactionsAndTranslati Net gain/loss on foreign currency transactions and ind-as 4.0 1.0 onsTreatedAsFinanceCosts translations treated as finance costs ind-as DepreciationDepletionAndAmortisationExpense Depreciation, depletion and amortisation expense ind-as DepreciationExpense Depreciation expense 1.0 1.0 ind-as AmortisationExpense Amortisation expense 2.0 1.0 ind-as DepletionExpense Depletion expense 3.0 1.0 Expenditure on production, transportation and other ExpenditureOnProductionTransportationAndOtherExpendit ind-as expenditure pertaining to exploration and production urePertainingToExplorationAndProductionActivities activities ind-as RoyaltyPertainingToExplorationAndProductionActivities Royalty pertaining to exploration and production activities 1.0 1.0 ind-as CessPertainingToExplorationAndProductionActivities Cess pertaining to exploration and production activities 2.0 1.0 EducationCessPertainingToExplorationAndProductionActi Education cess pertaining to exploration and production ind-as 3.0 1.0 vities activities NationalCalamityContingencyDutyPertainingToExploratio National calamity contingency duty pertaining to ind-as 4.0 1.0 nAndProductionActivities exploration and production activities ExtractionCostPertainingToExplorationAndProductionActi Extraction cost pertaining to exploration and production ind-as 5.0 1.0 vities activities ind-as SalesTaxPertainingToExplorationAndProductionActivities Sales tax pertaining to exploration and production activities 6.0 1.0 GeologicalAndGeophysicalExpenditurePertainingToExplor Geological and geophysical expenditure pertaining to ind-as 7.0 1.0 ationAndProductionActivities exploration and production activities AdministrativeExpenditurePertainingToExplorationAndPro Administrative expenditure pertaining to exploration and ind-as 8.0 1.0 ductionActivities production activities ResearchAndDevelopmentExpenditurePertainingToExplora Research and development expenditure pertaining to ind-as 9.0 1.0 tionAndProductionActivities exploration and production activities PipelineOperationAndMaintenanceExpenditurePertainingT Pipelineoperationandmaintenanceexpenditurepertaining ind-as 10.0 1.0 oExplorationAndProductionActivities to exploration and production activities OtherExpenditurePertainingToExplorationAndProductionA Otherexpenditurepertainingtoexplorationandproduction ind-as 11.0 1.0 ctivities activities ind-as OtherExpenses Other expenses ind-as ConsumptionOfStoresAndSpareParts Consumption of stores and spare parts 1.0 1.0 ind-as PowerAndFuel Power and fuel 2.0 1.0 ind-as Rent Rent 3.0 1.0 ind-as RepairsToBuilding Repairs to building 4.0 1.0 ind-as RepairsToMachinery Repairs to machinery 5.0 1.0 ind-as Insurance Insurance 6.0 1.0 ind-as RatesAndTaxesExcludingTaxesOnIncome Rates and taxes excluding taxes on income 7.0 1.0 ind-as ExciseDuty Excise duty 1.0 1.0 ind-as PurchaseTax Purchase tax 2.0 1.0 ind-as OtherCessTaxes Other cess taxes 3.0 1.0 ind-as CostTaxesOtherLeviesByGovernmentLocalAuthorities Cost taxes other levies by government local authorities 4.0 1.0 ind-as ProvisionWealthTax Provision wealth tax 5.0 1.0 ind-as ResearchDevelopmentExpenditure Research development expenditure 8.0 1.0 ind-as SubscriptionsMembershipFees Subscriptions membership fees 9.0 1.0 ind-as ElectricityExpenses Electricity expenses 10.0 1.0 ind-as TelephonePostage Telephone postage 11.0 1.0 ind-as PrintingStationery Printing stationery 12.0 1.0 ind-as InformationTechnologyExpenses Information technology expenses 13.0 1.0 ind-as TravellingConveyance Travelling conveyance 14.0 1.0 ind-as CateringCanteenExpenses Catering canteen expenses 15.0 1.0 ind-as EntertainmentExpenses Entertainment expenses 16.0 1.0 ind-as LegalProfessionalCharges Legal professional charges 17.0 1.0 ind-as TrainingRecruitmentExpenses Training recruitment expenses 18.0 1.0 ind-as VehicleRunningExpenses Vehicle running expenses 19.0 1.0 ind-as SafetySecurityExpenses Safety security expenses 20.0 1.0 ind-as DirectorsSittingFees Directors sitting fees 21.0 1.0 CommissionToDirectorsOtherThanWholeTimeDirectorOr Commissiontodirectorsotherthanwholetimedirectoror ind-as 22.0 1.0 ManagingDirectorOrManager managing director or manager ind-as DonationsSubscriptions Donations subscriptions 23.0 1.0 ind-as BooksPeriodicals Books periodicals 24.0 1.0 ind-as SeminarsConferenceExpenses Seminars conference expenses 25.0 1.0 ind-as RegistrationFilingFees Registration filing fees 26.0 1.0 ind-as CustodialFees Custodial fees 27.0 1.0 ind-as BankCharges Bank charges 28.0 1.0 ind-as GuestHouseExpenses Guest house expenses 29.0 1.0 ind-as AdvertisingPromotionalExpenses Advertising promotional expenses 30.0 1.0 ind-as AfterSalesServiceExpenses After sales service expenses 31.0 1.0712 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as WarrantyClaimExpenses Warranty claim expenses 32.0 1.0 ind-as CommissionPaidSoleSellingAgents Commission paid sole selling agents 33.0 1.0 ind-as CommissionPaidOtherSellingAgents Commission paid other selling agents 34.0 1.0 ind-as CommissionPaidSoleBuyingAgents Commission paid sole buying agents 35.0 1.0 ind-as TransportationDistributionExpenses Transportation distribution expenses 36.0 1.0 ind-as SecondaryPackingExpenses Secondary packing expenses 37.0 1.0 ind-as DiscountingCharges Discounting charges 38.0 1.0 ind-as GuaranteeCommission Guarantee commission 39.0 1.0 ind-as CostRepairsMaintenanceOtherAssets Cost repairs maintenance other assets 40.0 1.0 ind-as CostTransportation Cost transportation 41.0 1.0 ind-as CostFreight Cost freight 1.0 1.0 ind-as CostOctroi Cost octroi 2.0 1.0 ind-as CostLoadingAndUnloading Cost loading and unloading 3.0 1.0 ind-as CostOtherTransporting Cost other transporting 4.0 1.0 ind-as CostLeaseRentals Cost lease rentals 42.0 1.0 ind-as CostEffluentDisposal Cost effluent disposal 43.0 1.0 ind-as ProvisionForCostOfRestoration Provision for cost of restoration 44.0 1.0 ind-as CostWarehousing Cost warehousing 45.0 1.0 ind-as CostWaterCharges Cost water charges 46.0 1.0 ind-as CostTechnicalServices Cost technical services 47.0 1.0 ind-as CostRoyalty Cost royalty 48.0 1.0 ind-as ImpairmentLossOnFinancialAssets Impairment loss on financial assets 49.0 1.0 ind-as ImpairmentLossOnFinancialAssetsTradeReceivables Impairment loss on financial assets trade receivables 1.0 1.0 ind-as ImpairmentLossOnFinancialAssetsLoansAndAdvances Impairment loss on financial assets loans and advances 2.0 1.0 ind-as ImpairmentLossOnFinancialAssetsInvestments Impairment loss on financial assets investments 3.0 1.0 ind-as ImpairmentLossOnFinancialAssetsOther Impairment loss on financial assets other 4.0 1.0 ind-as ImpairmentLossOnNonFinancialAssets Impairment loss on non-financial assets 50.0 1.0 ind-as ImpairmentLossOnPropertyPlantAndEquipment Impairment loss on property plant and equipment 1.0 1.0 ind-as ImpairmentLossOnIntangibleAssets Impairment loss on intangible assets 2.0 1.0 ind-as ImpairmentLossOnInvestmentProperty Impairment loss on investment property 3.0 1.0 ind-as ImpairmentLossOnNonFinancialAssetsOthers Impairment loss on non-financial assets, others 4.0 1.0 ind-as NetProvisionsCharged Net provisions charged 51.0 1.0 ind-as ProvisionWarrantyClaimsCreated Provision warranty claims created 1.0 1.0 ind-as ProvisionStatutoryLiabilitiesCreated Provision statutory liabilities created 2.0 1.0 ind-as ProvisionRestructuringCreated Provision restructuring created 3.0 1.0 ind-as OtherProvisionsCreated Other provisions created 4.0 1.0 ind-as DiscountIssueSharesDebenturesWrittenOff Discount issue shares debentures written off 52.0 1.0 ind-as DiscountIssueSharesWrittenOff Discount issue shares written off 1.0 1.0 ind-as DiscountIssueDebenturesWrittenOff Discount issue debentures written off 2.0 1.0 ind-as LossOnDisposalOfIntangibleAssets Loss on disposal of intangible Assets 53.0 1.0 LossOnDisposalDiscardDemolishmentAndDestructionOfD Lossondisposal,discard,demolishmentanddestructionof ind-as 54.0 1.0 epreciablePropertyPlantAndEquipment depreciable property plant and equipment ind-as ContractCost Contract cost 55.0 1.0 ind-as SiteLabourSupervisionCostContracts Site labour supervision cost contracts 1.0 1.0 ind-as MaterialCostContract Material cost contract 2.0 1.0 ind-as DepreciationAssetsContracts Depreciation assets contracts 3.0 1.0 ind-as CostTransportationAssetsContracts Cost transportation assets contracts 4.0 1.0 ind-as HireChargesAssetsContracts Hire charges assets contracts 5.0 1.0 ind-as CostDesignTechnicalAssistanceContracts Cost design technical assistance contracts 6.0 1.0 ind-as WarrantyCostContracts Warranty cost contracts 7.0 1.0 ind-as OtherClaimsContracts Other claims contracts 8.0 1.0 ind-as SaleMaterialScrapOtherAssetsContracts Sale material scrap other assets contracts 9.0 1.0 ind-as OverheadCostsApportionedContracts Overhead costs apportioned contracts 10.0 1.0 ind-as InsuranceCostApportionedContract Insurance cost apportioned contract 1.0 1.0 ind-as DesignTechnicalAssistanceApportionedContracts Design technical assistance apportioned contracts 2.0 1.0 ind-as OtherOverheadsApportionedContracts Other overheads apportioned contracts 3.0 1.0 ind-as CostDryWells Cost dry wells 56.0 1.0 OperatingAndMaintenanceCostOfEmissionAndOtherPollutiOperating and maintenance cost of emission and other ind-as 57.0 1.0 onReductionEquipments pollution reduction equipments ind-as PaymentsToAuditor Payments to auditor 58.0 1.0 ind-as PaymentForAuditServices Payment for audit services 1.0 1.0 ind-as PaymentForTaxationMatters Payment for taxation matters 2.0 1.0 ind-as PaymentForCompanyLawMatters Payment for company law matters 3.0 1.0 ind-as PaymentForOtherServices Payment for other services 4.0 1.0 ind-as PaymentForReimbursementOfExpenses Payment for reimbursement of expenses 5.0 1.0 in-ca PaymentsToCostAuditor Payments to cost auditor 59.0 1.0 in-ca PaymentForCostAuditCharges Payment for cost audit charges 1.0 1.0 in-ca PaymentForCostComplianceReport Payment for cost compliance report 2.0 1.0 in-ca PaymentForOtherCostServices Payment for other cost services 3.0 1.0 in-ca PaymentToCostAuditorForReimbursementOfExpenses Payment to cost auditor for reimbursement of expenses 4.0 1.0 ind-as CSRExpenditure CSR expenditure 60.0 1.0 ind-as MiscellaneousExpenses Miscellaneous expenses 61.0 1.0 ind-as CurrentTax Current tax ind-as CurrentTaxPertainingToPreviousYears Current tax pertaining to previous years 1.0 1.0 ind-as CurrentTaxPertainingToCurrentYear Current tax pertaining to current year 2.0 1.0 ind-as MATCreditRecognisedDuringYear MAT credit recognised during year 3.0 -1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesAdditionalInformationStatementOfProfitAndLos s_500200[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 713 [500200]Notes-Additionalinformationstatementofprofit Definition and loss prefix name label order weight ind-as RevenueFromSaleOfProducts Revenue from sale of products in-ca DomesticTurnoverGoodsGross Domestic turnover goods, gross 1.0 1.0 in-ca DomesticSaleManufacturedGoods Domestic sale manufactured goods 1.0 1.0 in-ca DomesticSaleTradedGoods Domestic sale traded goods 2.0 1.0 in-ca ExportTurnoverGoodsGross Export turnover goods, gross 2.0 1.0 in-ca ExportSaleManufacturedGoods Export sale manufactured goods 1.0 1.0 in-ca ExportSaleTradedGoods Export sale traded goods 2.0 1.0 ind-as RevenueFromSaleOfServices Revenue from sale of services in-ca DomesticRevenueServices Domestic revenue services 1.0 1.0 in-ca ExportRevenueServices Export revenue services 2.0 1.0 ChangesInInventoriesOfFinishedGoodsWorkInProgressAndChangesininventoriesoffinishedgoods,work-in-progress ind-as StockInTrade and stock-in-trade ind-as ChangesInInventoriesOfFinishedGoods Changes in inventories of finished goods 1.0 1.0 ind-as ChangesInInventoriesOfWorkInProgress Changes in inventories of work-in-progress 2.0 1.0 ind-as ChangesInInventoriesOfStockInTrade Changes in inventories of stock-in-trade 3.0 1.0 ind-as ChangesInOtherInventories Changes in other inventories 4.0 1.0 ShareOfProfitLossOfAssociatesAndJointVenturesAccounte Share of profit (loss) of associates and joint ventures ind-as dForUsingEquityMethod accounted for using equity method ShareOfProfitLossOfAssociatesAccountedForUsingEquity Share of profit (loss) of associates accounted for using ind-as 1.0 1.0 Method equity method ShareOfProfitLossOfJointVenturesAccountedForUsingEquiShareofprofit(loss)ofjointventuresaccountedforusing ind-as 2.0 1.0 tyMethod equity method ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethod joint ventures accounted for using equity method, net of tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillNotBe jointventuresaccountedforusingequitymethodthatwill1.0 1.0 ReclassifiedToProfitOrLossNetOfTax not be reclassified to profit or loss, net of tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillBeRecljointventuresaccountedforusingequitymethodthatwill2.0 1.0 assifiedToProfitOrLossNetOfTax be reclassified to profit or loss, net of tax Gains (losses) on disposals of property, plant and ind-as GainsLossesOnDisposalsOfPropertyPlantAndEquipment equipment ind-as GainsOnDisposalsOfPropertyPlantAndEquipment Gains on disposals of property, plant and equipment 1.0 1.0 ind-as LossesOnDisposalsOfPropertyPlantAndEquipment Losses on disposals of property, plant and equipment 2.0 -1.0 ind-as GainsLossesOnDisposalsOfInvestments Gains (losses) on disposals of investments ind-as GainsOnDisposalsOfInvestments Gains on disposals of investments 1.0 1.0 ind-as LossesOnDisposalsOfInvestments Losses on disposals of investments 2.0 -1.0 ind-as GainsLossesOnLitigationSettlements Gains (losses) on litigation settlements ind-as GainsOnLitigationSettlements Gains on litigation settlements 1.0 1.0 ind-as LossesOnLitigationSettlements Losses on litigation settlements 2.0 -1.0 Write-downs(reversalsofwrite-downs)ofproperty,plant ind-as WritedownsReversalsOfPropertyPlantAndEquipment and equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAn Impairmentlossrecognisedinprofitorloss,property,plant ind-as 1.0 1.0 dEquipment and equipment ReversalOfImpairmentLossRecognisedInProfitOrLossPropeReversalof impairmentloss recognised in profitorloss, ind-as 2.0 -1.0 rtyPlantAndEquipment property, plant and equipment ind-as WritedownsReversalsOfInventories Write-downs (reversals of write-downs) of inventories ind-as InventoryWritedown Inventory write-down 1.0 1.0 ind-as ReversalOfInventoryWritedown Reversal of inventory write-down 2.0 -1.0 Share of other comprehensive income of associates and ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint ind-as jointventures accounted for usingequity method,before VenturesAccountedForUsingEquityMethodBeforeTax tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillNotBe jointventuresaccountedforusingequitymethodthatwill1.0 1.0 ReclassifiedToProfitOrLossBeforeTax not be reclassified to profit or loss, before tax ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and ind-as VenturesAccountedForUsingEquityMethodThatWillBeRecljointventuresaccountedforusingequitymethodthatwill2.0 1.0 assifiedToProfitOrLossBeforeTax be reclassified to profit or loss, before tax ind-as GainsLossesOnDisposalsOfNoncurrentAssets Gains (losses) on disposals of non-current assets ind-as GainsOnDisposalsOfNoncurrentAssets Gains on disposals of non-current assets 1.0 1.0 ind-as LossesOnDisposalsOfNoncurrentAssets Losses on disposals of non-current assets 2.0 -1.0 ind-as GainsLossesOnChangeInFairValueOfDerivatives Gains (losses) on change in fair value of derivatives ind-as GainsOnChangeInFairValueOfDerivatives Gains on change in fair value of derivatives 1.0 1.0 ind-as LossesOnChangeInFairValueOfDerivatives Losses on change in fair value of derivatives 2.0 -1.0 ind-as GainsLossesOnDisposalsOfInvestmentProperties Gains (losses) on disposals of investment properties ind-as GainsOnDisposalsOfInvestmentProperties Gains on disposals of investment properties 1.0 1.0 ind-as LossesOnDisposalsOfInvestmentProperties Losses on disposals of investment properties 2.0 -1.0 ImpairmentLossReversalOfImpairmentLossRecognisedInPr Impairmentloss(reversalofimpairmentloss)recognisedin ind-as ofitOrLossTradeReceivables profit or loss, trade receivables ImpairmentLossRecognisedInProfitOrLossTradeReceivable Impairment loss recognised in profit or loss, trade ind-as 1.0 1.0 s receivables ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReversalof impairmentloss recognised in profitorloss, ind-as 2.0 -1.0 Receivables trade receivables ind-as ExceptionalItems Exceptional items714 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as ExceptionalItemsBeforeTax Exceptional items before tax 1.0 1.0 in-ca TaxEffectOfExceptionalItems Tax effect of exceptional items 2.0 -1.0 IncomeTaxRelatingToShareOfOtherComprehensiveIncome Aggregated income tax relating to share of other ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity comprehensive income of associates and joint ventures Method accounted for using equity method IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity1.0 1.0 MethodThatWillNotBeReclassifiedToProfitOrLoss method that will not be reclassified to profit or loss IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity2.0 1.0 MethodThatWillBeReclassifiedToProfitOrLoss method that will be reclassified to profit or loss IncomeTaxRelatingToComponentsOfOtherComprehensiveI Aggregated income tax relating to components of other ind-as ncome comprehensive income Aggregated income tax relating to components of other IncomeTaxRelatingToComponentsOfOtherComprehensiveI ind-as comprehensiveincomethatwillnotbereclassifiedtoprofit1.0 1.0 ncomeThatWillNotBeReclassifiedToProfitOrLoss or loss Aggregated income tax relating to components of other IncomeTaxRelatingToComponentsOfOtherComprehensiveI ind-as comprehensiveincomethatwillbereclassifiedtoprofitor2.0 1.0 ncomeThatWillBeReclassifiedToProfitOrLoss loss ind-as RevenueArisingFromExchangesOfGoodsOrServices Revenue arising from exchanges of goods or services RevenueArisingFromExchangesOfGoodsOrServicesSaleOf Revenuearisingfromexchangesofgoodsorservices,sale ind-as 1.0 1.0 Goods of goods RevenueArisingFromExchangesOfGoodsOrServicesRender Revenue arising from exchanges of goods or services, ind-as 2.0 1.0 ingOfServices rendering of services RevenueArisingFromExchangesOfGoodsOrServicesConstr Revenue arising from exchanges of goods or services, ind-as 3.0 1.0 uctionContracts construction contracts RevenueArisingFromExchangesOfGoodsOrServicesRoyalti Income arising from exchanges of goods or services, ind-as 4.0 1.0 es royalties Income arising from exchanges of goods or services, ind-as RevenueArisingFromExchangesOfGoodsOrServicesInterest 5.0 1.0 interest RevenueArisingFromExchangesOfGoodsOrServicesDivide Income arising from exchanges of goods or services, ind-as 6.0 1.0 nds dividends RevenueArisingFromExchangesOfGoodsOrServicesOtherR Revenuearisingfromexchangesofgoodsorservices,other ind-as 7.0 1.0 evenue revenue http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBusinessCombinations_610700 Definition [610700] Notes - Business combinations prefix name label order weight ind-as ChangesInGoodwillBusinessCombinations Increase (decrease) in goodwill business combinations ind-as AdditionalRecognitionGoodwillBusinessCombinations Additional recognition, goodwill business combinations 1.0 1.0 SubsequentRecognitionOfDeferredTaxAssetsGoodwillBusi Subsequent recognition of deferred tax assets, goodwill ind-as 2.0 -1.0 nessCombinations business combinations DecreaseThroughClassifiedAsHeldForSaleGoodwillBusine Decrease through classified as held for sale, goodwill ind-as 3.0 -1.0 ssCombinations business combinations GoodwillDerecognisedWithoutHavingPreviouslyBeenInclu Goodwill derecognised without having previously been ind-as dedInDisposalGroupClassifiedAsHeldForSaleBusinessCom included in disposal group classified as held for sale4.0 -1.0 binations business combinations ImpairmentLossRecognisedInProfitOrLossGoodwillBusinesImpairment loss recognised in profit or loss, goodwill ind-as 5.0 -1.0 sCombinations business combinations IncreaseDecreaseThroughNetExchangeDifferencesGoodwil Increase (decrease) through net exchange differences, ind-as 6.0 1.0 lBusinessCombinations goodwill business combinations IncreaseDecreaseThroughTransfersAndOtherChangesGood Increase (decrease) through transfers and other changes, ind-as 7.0 1.0 willBusinessCombinations goodwill business combinations ind-as IdentifiableAssetsAcquiredLiabilitiesAssumed Identifiable assets acquired (liabilities assumed) ind-as FinancialAssetsRecognisedAsOfAcquisitionDate Financial assets recognised as of acquisition date 1.0 1.0 ind-as InventoryRecognisedAsOfAcquisitionDate Inventory recognised as of acquisition date 2.0 1.0 PropertyPlantAndEquipmentRecognisedAsOfAcquisitionD Property,plantandequipmentrecognisedasofacquisition ind-as 3.0 1.0 ate date IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDatIdentifiable intangible assets recognised as of acquisition ind-as 4.0 1.0 e date ind-as FinancialLiabilitiesRecognisedAsOfAcquisitionDate Financial liabilities recognised as of acquisition date 5.0 -1.0 ind-as ContingentLiabilitiesRecognisedAsOfAcquisitionDate Contingent liabilities recognised as of acquisition date 6.0 -1.0 ind-as AcquisitiondateFairValueOfTotalConsiderationTransferred Consideration transferred, acquisition-date fair value ind-as CashTransferred Cash transferred 1.0 1.0 ind-as OtherTangibleOrIntangibleAssetsTransferred Other tangible or intangible assets transferred 2.0 1.0 ind-as LiabilitiesIncurred Liabilities incurred 3.0 1.0 ind-as EquityInterestsOfAcquirer Equity interests of acquirer 4.0 1.0 IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinIncrease (decrease) in contingent liabilities recognised in ind-as essCombination business combination AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusiAdditional liabilities, contingent liabilities recognised in ind-as 1.0 1.0 nessCombination business combination NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCNewliabilities,contingentliabilitiesrecognisedinbusiness ind-as 1.0 1.0 ombination combination IncreaseDecreaseInExistingLiabilitiesContingentLiabilities Increase in existing liabilities, contingent liabilities ind-as 2.0 1.0 RecognisedInBusinessCombination recognised in business combination SettledLiabilitiesContingentLiabilitiesRecognisedInBusines Settled liabilities, contingent liabilities recognised in ind-as 2.0 -1.0 sCombination business combination[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 715 ReversedUnsettledLiabilitiesContingentLiabilitiesRecognis Reversed unsettled liabilities, contingent liabilities ind-as 3.0 -1.0 edInBusinessCombination recognised in business combination IncreaseThroughAdjustmentsArisingFromPassageOfTimeC Increasethroughadjustmentsarisingfrompassageoftime, ind-as 4.0 1.0 ontingentLiabilitiesRecognisedInBusinessCombination contingent liabilities recognised in business combination IncreaseDecreaseThroughChangeInDiscountRateContingen Increase (decrease) through change in discount rate, ind-as 5.0 1.0 tLiabilitiesRecognisedInBusinessCombination contingent liabilities recognised in business combination http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFirstTimeAdoption_610900 Definition [610900] Notes - First time adoption prefix name label order weight ind-as EquityAsPerIndAs Equity as per Ind AS ind-as EquityAsPerIndianGaap Equity as per Indian GAAP 1.0 1.0 ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity 2.0 1.0 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS ind-as ComprehensiveIncomeAsPerIndianGaap Comprehensive income as per Indian GAAP 1.0 1.0 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income 2.0 1.0 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS ind-as ProfitLossForThePeriodAsPerIndianGaap Profit (loss) for the period as per Indian GAAP 1.0 1.0 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period 2.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFinancialInstruments_611100 Definition [611100] Notes - Financial instruments prefix name label order weight GainLossArisingFromDerecognitionOfFinancialAssetsMea Gain(loss)arisingfromderecognitionof financialassets ind-as suredAtAmortisedCost measured at amortised cost GainsArisingFromDerecognitionOfFinancialAssetsMeasure Gains arising from derecognition of financial assets ind-as 1.0 1.0 dAtAmortisedCost measured at amortised cost LossesArisingFromDerecognitionOfFinancialAssetsMeasur Losses arising from derecognition of financial assets ind-as 2.0 -1.0 edAtAmortisedCost measured at amortised cost GainsLossesOnFinancialAssetsAtFairValueThroughProfitO Gains (losses) on financial assets at fair value through ind-as rLoss profit or loss Gains (losses) on financial assets at fair value through GainsLossesOnFinancialAssetsAtFairValueThroughProfitO ind-as profit or loss, designated upon initial recognition or1.0 1.0 rLossDesignatedAsUponInitialRecognition subsequently GainsLossesOnFinancialAssetsAtFairValueThroughProfitO Gains (losses) on financial assets at fair value through ind-as 2.0 1.0 rLossClassifiedAsHeldForTrading profit or loss, classified as held for trading GainsLossesOnFinancialAssetsAtFairValueThroughProfitO Gains (losses) on financial assets at fair value through ind-as 3.0 1.0 rLossMandatorilyMeasuredAtFairValue profit or loss, mandatorily measured at fair value GainsLossesOnFinancialLiabilitiesAtFairValueThroughPro Gains(losses)onfinancialliabilitiesatfairvaluethrough ind-as fitOrLoss profit or loss Gains(losses)onfinancialliabilitiesatfairvaluethrough GainsLossesOnFinancialLiabilitiesAtFairValueThroughPro ind-as profit or loss, designated upon initial recognition or1.0 1.0 fitOrLossDesignatedAsUponInitialRecognition subsequently GainsLossesOnFinancialLiabilitiesAtFairValueThroughPro Gains(losses)onfinancialliabilitiesatfairvaluethrough ind-as 2.0 1.0 fitOrLossClassifiedAsHeldForTrading profit or loss, classified as held for trading Fair value of transferred financial assets (associated FairValueOfTransferredFinancialAssetsAssociatedFinancia ind-as financial liabilities) that are not derecognised in their lLiabilitiesThatAreNotDerecognisedInTheirEntirety entirety FairValueOfTransferredFinancialAssetsThatAreNotDereco Fair value of transferred financial assets that are not ind-as 1.0 1.0 gnisedInTheirEntirety derecognised in their entirety ind-as FairValueOfAssociatedFinancialLiabilities Fair value of associated financial liabilities 2.0 -1.0 IncreaseDecreaseInAggregateDifferenceBetweenFairValue Increase (decrease) in aggregate difference between fair ind-as AtInitialRecognitionAndAmountDeterminedUsingValuatio valueatinitialrecognitionandtransactionpriceyettobe nTechniqueYetToBeRecognised recognised in profit or loss IncreaseDecreaseThroughNewTransactionsAggregateDiffer Increase (decrease) through new transactions, aggregate ind-as enceBetweenFairValueAtInitialRecognitionAndAmountDet difference between fair value at initial recognition and1.0 1.0 erminedUsingValuationTechniqueYetToBeRecognised transaction price yet to be recognised in profit or loss IncreaseDecreaseThroughAmountsRecognisedInProfitOrLo Increase(decrease)throughamountsrecognisedinprofitor ssAggregateDifferenceBetweenFairValueAtInitialRecogniti loss, aggregate difference between fair value at initial ind-as 2.0 1.0 onAndAmountDeterminedUsingValuationTechniqueYetTo recognition and transaction price yetto be recognisedin BeRecognised profit or loss OtherIncreasesAggregateDifferenceBetweenFairValueAtIni Otherincreases,aggregatedifferencebetweenfairvalueat ind-as tialRecognitionAndAmountDeterminedUsingValuationTec initialrecognitionandtransactionpriceyettoberecognised3.0 1.0 hniqueYetToBeRecognised in profit or loss OtherDecreasesAggregateDifferenceBetweenFairValueAtIn Otherdecreases,aggregatedifferencebetweenfairvalueat ind-as itialRecognitionAndAmountDeterminedUsingValuationTec initialrecognitionandtransactionpriceyettoberecognised4.0 -1.0 hniqueYetToBeRecognised in profit or loss NetFinancialAssetsSubjectToOffsettingEnforceableMaster Net financial assets subject to offsetting, enforceable master ind-as NettingArrangementsOrSimilarAgreements netting arrangements or similar agreements NetFinancialAssetsSubjectToOffsettingEnforceableMaster Net financial assets subject to offsetting, enforceable master ind-as 1.0 1.0 NettingArrangementsOrSimilarAgreementsInBalanceSheet netting arrangements or similar agreements in balance Sheet GrossFinancialAssetsSubjectToOffsettingEnforceableMasteGross financial assets subject to offsetting, enforceable ind-as 1.0 1.0 rNettingArrangementsOrSimilarAgreements master netting arrangements or similar agreements716 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubj Gross financial liabilities set off against financial assets ind-as ectToOffsettingEnforceableMasterNettingArrangementsOr subject to offsetting, enforceable master netting2.0 -1.0 SimilarAgreements arrangements or similar agreements AmountsSubjectToEnforceableMasterNettingArrangement Amountssubjecttoenforceablemasternettingarrangement ind-as 2.0 -1.0 OrSimilarAgreementNotSetOffAgainstFinancialAssets or similar agreement not set off against financial assets FinancialInstrumentsSubjectToEnforceableMasterNettingA Financialinstrumentssubjecttoenforceablemasternetting ind-as rrangementOrSimilarAgreementNotSetOffAgainstFinancial arrangement or similar agreement not set off against1.0 1.0 Assets financial assets CashCollateralReceivedSubjectToEnforceableMasterNettin Cash collateral received subject to enforceable master ind-as gArrangementOrSimilarAgreementNotSetOffAgainstFinanc nettingarrangementorsimilaragreementnotsetoffagainst2.0 1.0 ialAssets financial assets NetFinancialLiabilitiesSubjectToOffsettingEnforceableMas Net financial liabilities subject to offsetting, enforceable ind-as terNettingArrangementsOrSimilarAgreements master netting arrangements or similar agreements NetFinancialLiabilitiesSubjectToOffsettingEnforceableMas Net financial liabilities subject to offsetting, enforceable ind-as terNettingArrangementsOrSimilarAgreementsInBalanceShe master netting arrangements or similar agreements in1.0 1.0 et balance Sheet GrossFinancialLiabilitiesSubjectToOffsettingEnforceableM Grossfinancialliabilitiessubjecttooffsetting,enforceable ind-as 1.0 1.0 asterNettingArrangementsOrSimilarAgreements master netting arrangements or similar agreements GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubj Gross financial assets set off against financial liabilities ind-as ectToOffsettingEnforceableMasterNettingArrangementsOr subject to offsetting, enforceable master netting2.0 -1.0 SimilarAgreements arrangements or similar agreements AmountsSubjectToEnforceableMasterNettingArrangement Amountssubjecttoenforceablemasternettingarrangement ind-as 2.0 -1.0 OrSimilarAgreementNotSetOffAgainstFinancialLiabilities or similar agreement not set off against financial liabilities FinancialInstrumentsSubjectToEnforceableMasterNettingA Financialinstrumentssubjecttoenforceablemasternetting ind-as rrangementOrSimilarAgreementNotSetOffAgainstFinancial arrangement or similar agreement not set off against1.0 1.0 Liabilities financial liabilities CashCollateralPledgedSubjectToEnforceableMasterNetting Cash collateral pledged subject to enforceable master ind-as ArrangementOrSimilarAgreementNotSetOffAgainstFinanci nettingarrangementorsimilaragreementnotsetoffagainst2.0 1.0 alLiabilities financial liabilities ind-as GainLossOnHedgeIneffectiveness Gain (loss) on hedge ineffectiveness GainLossOnHedgeIneffectivenessRecognisedInProfitOrLos Gain(loss)onhedgeineffectivenessrecognisedinprofitor ind-as 1.0 1.0 s loss GainLossOnHedgeIneffectivenessRecognisedInOtherComp Gain (loss) on hedge ineffectiveness recognised in other ind-as 2.0 1.0 rehensiveIncome comprehensive income ind-as IncreaseDecreaseInFinancialAssets Increase (decrease) in financial assets ind-as IncreaseDecreaseThroughTransfersFinancialAssets Increase (decrease) through transfers, financial assets 1.0 1.0 ind-as DecreaseThroughDerecognitionFinancialAssets Decrease through derecognition, financial assets 2.0 -1.0 ind-as IncreaseThroughOriginationOrPurchaseFinancialAssets Increase through origination or purchase, financial assets 3.0 1.0 ind-as DecreaseThroughWriteoffFinancialAssets Decrease through write-off, financial assets 4.0 -1.0 IncreaseDecreaseThroughChangesInModelsOrRiskParamet Increase (decrease) through changes in models or risk ind-as 5.0 1.0 ersFinancialAssets parameters, financial assets IncreaseDecreaseThroughModificationOfContractualCashF Increase (decrease) through modification of contractual ind-as 6.0 1.0 lowsFinancialAssets cash flows, financial assets IncreaseDecreaseThroughForeignExchangeAndOtherMove Increase (decrease) through foreign exchange and other ind-as 7.0 1.0 mentsFinancialAssets movements, financial assets Increase (decrease) through foreign exchange, financial ind-as IncreaseDecreaseThroughForeignExchangeFinancialAssets 1.0 1.0 assets Increase (decrease) through other movements, financial ind-as IncreaseDecreaseThroughOtherMovementsFinancialAssets 2.0 1.0 assets IncreaseDecreaseInExposureToCreditRiskOnLoanCommit Increase (decrease) in exposure to credit risk on loan ind-as mentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts IncreaseDecreaseThroughTransfersExposureToCreditRisk Increase (decrease) through transfers, exposure to credit ind-as 1.0 1.0 OnLoanCommitmentsAndFinancialGuaranteeContracts risk on loan commitments and financial guarantee contracts DecreaseThroughDerecognitionExposureToCreditRiskOnL Decreasethroughderecognition,exposuretocreditriskon ind-as 2.0 -1.0 oanCommitmentsAndFinancialGuaranteeContracts loan commitments and financial guarantee contracts IncreaseThroughOriginationOrPurchaseExposureToCreditRIncreasethroughoriginationorpurchase,exposuretocredit ind-as 3.0 1.0 iskOnLoanCommitmentsAndFinancialGuaranteeContracts risk on loan commitments and financial guarantee contracts IncreaseDecreaseThroughChangesInModelsOrRiskParamet Increase (decrease) through changes in models or risk ind-as ersExposureToCreditRiskOnLoanCommitmentsAndFinanci parameters, exposure to creditriskon loancommitments4.0 1.0 alGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughModificationOfContractualCashF Increase (decrease) through modification of contractual ind-as lowsExposureToCreditRiskOnLoanCommitmentsAndFinan cashflows,exposuretocreditriskon loancommitments5.0 1.0 cialGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughForeignExchangeAndOtherMove Increase (decrease) through foreign exchange and other ind-as mentsExposureToCreditRiskOnLoanCommitmentsAndFina movements,exposuretocreditriskonloancommitments6.0 1.0 ncialGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughForeignExchangeExposureToCre Increase(decrease)throughforeignexchange,exposureto ind-as ditRiskOnLoanCommitmentsAndFinancialGuaranteeContra credit risk on loan commitments and financial guarantee1.0 1.0 cts contracts IncreaseDecreaseThroughOtherMovementsExposureToCre Increase(decrease)throughothermovements,exposureto ind-as ditRiskOnLoanCommitmentsAndFinancialGuaranteeContra credit risk on loan commitments and financial guarantee2.0 1.0 cts contracts[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 717 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesFairValueMeasurement_611200 Definition [611200] Notes - Fair value measurement prefix name label order weight ind-as IncreaseDecreaseInFairValueMeasurementAssets Increase (decrease) in fair value measurement, assets GainsLossesRecognisedInProfitOrLossFairValueMeasurem Gains (losses) recognised in profit or loss, fair value ind-as 1.0 1.0 entAssets measurement, assets GainsLossesRecognisedInOtherComprehensiveIncomeFair Gains(losses)recognisedinothercomprehensiveincome, ind-as 2.0 1.0 ValueMeasurementAssets fair value measurement, assets ind-as PurchasesFairValueMeasurementAssets Purchases, fair value measurement, assets 3.0 1.0 ind-as SalesFairValueMeasurementAssets Sales, fair value measurement, assets 4.0 -1.0 ind-as IssuesFairValueMeasurementAssets Issues, fair value measurement, assets 5.0 1.0 ind-as SettlementsFairValueMeasurementAssets Settlements, fair value measurement, assets 6.0 -1.0 ind-as TransfersIntoLevel3OfFairValueHierarchyAssets Transfers into Level 3 of fair value hierarchy, assets 7.0 1.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyAssets Transfers out of Level 3 of fair value hierarchy, assets 8.0 -1.0 ind-as IncreaseDecreaseInFairValueMeasurementLiabilities Increase (decrease) in fair value measurement, liabilities GainsLossesRecognisedInProfitOrLossFairValueMeasurem Losses (gains) recognised in profit or loss, fair value ind-as 1.0 -1.0 entLiabilities measurement, liabilities GainsLossesRecognisedInOtherComprehensiveIncomeFair Losses(gains)recognisedinothercomprehensiveincome, ind-as 2.0 -1.0 ValueMeasurementLiabilities fair value measurement, liabilities ind-as PurchasesFairValueMeasurementLiabilities Purchases, fair value measurement, liabilities 3.0 1.0 ind-as SalesFairValueMeasurementLiabilities Sales, fair value measurement, liabilities 4.0 -1.0 ind-as IssuesFairValueMeasurementLiabilities Issues, fair value measurement, liabilities 5.0 1.0 ind-as SettlementsFairValueMeasurementLiabilities Settlements, fair value measurement, liabilities 6.0 -1.0 ind-as TransfersIntoLevel3OfFairValueHierarchyLiabilities Transfers into Level 3 of fair value hierarchy, liabilities 7.0 1.0 ind-as TransfersOutOfLevel3OfFairValueHierarchyLiabilities Transfers out of Level 3 of fair value hierarchy, liabilities 8.0 -1.0 IncreaseDecreaseInFairValueMeasurementEntitysOwnEqui Increase(decrease)infairvaluemeasurement,entity'sown ind-as tyInstruments equity instruments GainsLossesRecognisedInProfitOrLossFairValueMeasurem Losses (gains) recognised in profit or loss, fair value ind-as 1.0 -1.0 entEntitysOwnEquityInstruments measurement, entity's own equity instruments GainsLossesRecognisedInOtherComprehensiveIncomeFair Losses(gains)recognisedinothercomprehensiveincome, ind-as 2.0 -1.0 ValueMeasurementEntitysOwnEquityInstruments fair value measurement, entity's own equity instruments PurchasesFairValueMeasurementEntitysOwnEquityInstrum Purchases, fair value measurement, entity's own equity ind-as 3.0 1.0 ents instruments Sales, fair value measurement, entity's own equity ind-as SalesFairValueMeasurementEntitysOwnEquityInstruments 4.0 -1.0 instruments Issues, fair value measurement, entity's own equity ind-as IssuesFairValueMeasurementEntitysOwnEquityInstruments 5.0 1.0 instruments SettlementsFairValueMeasurementEntitysOwnEquityInstru Settlements, fair value measurement, entity's own equity ind-as 6.0 -1.0 ments instruments TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEqui TransfersintoLevel3offairvaluehierarchy,entity'sown ind-as 7.0 1.0 tyInstruments equity instruments TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEqTransfers outof Level 3 of fair value hierarchy, entity's ind-as 8.0 -1.0 uityInstruments own equity instruments http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesRegulatoryDeferralAccounts_611300 Definition [611300] Notes - Regulatory deferral accounts prefix name label order weight RegulatoryDeferralAccountDebitBalancesAndRelatedDefer Regulatory deferral account debit balances and related ind-as redTaxAssets deferred tax Assets ind-as RegulatoryDeferralAccountDebitBalances Regulatory deferral account - debit balances 1.0 1.0 RegulatoryDeferralAccountDebitBalancesDirectlyRelatedT Regulatorydeferralaccountdebitbalancesdirectlyrelated ind-as 1.0 1.0 oDisposalGroup to disposal group ind-as OtherRegulatoryDeferralAccountDebitBalances Other regulatory deferral account debit balances 2.0 1.0 DeferredTaxAssetsAssociatedWithRegulatoryDeferralAcco Deferred tax Assets associated with regulatory deferral ind-as 2.0 1.0 untBalances account balances RegulatoryDeferralAccountCreditBalancesAndRelatedDefe Regulatory deferral account credit balances and related ind-as rredTaxLiability deferred tax liability ind-as RegulatoryDeferralAccountCreditBalances Regulatory deferral account - credit balances 1.0 1.0 RegulatoryDeferralAccountCreditBalancesDirectlyRelated Regulatorydeferralaccountcreditbalancesdirectlyrelated ind-as 1.0 1.0 ToDisposalGroup to disposal group ind-as OtherRegulatoryDeferralAccountCreditBalances Other regulatory deferral account credit balances 2.0 1.0 DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAc Deferred tax liability associated with regulatory deferral ind-as 2.0 1.0 countBalances account balances OtherComprehensiveIncomeNetOfTaxNetMovementInReg Othercomprehensiveincome,netoftax,netmovementin ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatory deferralaccountbalances relatedto itemsthat eReclassifiedToProfitOrLoss will be reclassified to profit or loss GainsLossesOnNetMovementInRegulatoryDeferralAccount Gains (losses) on net movement in regulatory deferral ind-as BalancesRelatedToItemsThatWillBeReclassifiedToProfitOraccountbalancesrelatedtoitemsthatwillbereclassifiedto1.0 1.0 LossNetOfTax profit or loss, net of tax ReclassificationAdjustmentsOnNetMovementInRegulatory Reclassificationadjustmentsonnetmovementinregulatory ind-as 2.0 -1.0 DeferralAccountBalancesNetOfTax deferral account balances, net of tax718 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OtherComprehensiveIncomeBeforeTaxNetMovementInReg Othercomprehensiveincome,beforetax,netmovementin ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatory deferralaccountbalances relatedto itemsthat eReclassifiedToProfitOrLoss will be reclassified to profit or loss GainsLossesOnNetMovementInRegulatoryDeferralAccount Gains (losses) on net movement in regulatory deferral ind-as BalancesRelatedToItemsThatWillBeReclassifiedToProfitOraccountbalancesrelatedtoitemsthatwillbereclassifiedto1.0 1.0 LossBeforeTax profit or loss, before tax ReclassificationAdjustmentsOnNetMovementInRegulatory Reclassificationadjustmentsonnetmovementinregulatory ind-as 2.0 -1.0 DeferralAccountBalancesBeforeTax deferral account balances, before tax Net movement in regulatory deferral account balances NetMovementInRegulatoryDeferralAccountBalancesRelate ind-as related to profit or loss and net movement in related dToProfitOrLossAndNetMovementInRelatedDeferredTax deferred tax NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balances ind-as 1.0 1.0 dToProfitOrLoss related to profit or loss NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balances ind-as dToProfitOrLossDirectlyAssociatedWithDiscontinuedOper related to profit or loss directly associated with1.0 1.0 ations discontinued operations NetMovementInOtherRegulatoryDeferralAccountBalances Netmovementinotherregulatorydeferralaccountbalances ind-as 2.0 1.0 RelatedToProfitOrLoss related to profit or loss NetMovementInDeferredTaxArisingFromRegulatoryDeferr Net movement in deferred tax arising from regulatory ind-as 2.0 1.0 alAccountBalancesRelatedToProfitOrLoss deferral account balances related to profit or loss IncreaseDecreaseInRegulatoryDeferralAccountDebitBalanc Increase (decrease) in regulatory deferral account debit ind-as es balances IncreaseDecreaseThroughBalancesRecognisedInCurrentPer Increase(decrease)throughbalancesrecognisedincurrent ind-as iodInBalanceSheetRegulatoryDeferralAccountDebitBalanceperiodinbalanceSheet,regulatorydeferralaccountdebit1.0 1.0 s balances DecreaseThroughBalancesRecoveredInCurrentPeriodRegul Decrease through balances recovered in current period, ind-as 2.0 -1.0 atoryDeferralAccountDebitBalances regulatory deferral account debit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferral Increase (decrease) through other changes, regulatory ind-as 3.0 1.0 AccountDebitBalances deferral account debit balances DecreaseThroughImpairmentsRegulatoryDeferralAccountD Decreasethroughimpairments,regulatorydeferralaccount ind-as 1.0 -1.0 ebitBalances debit balances IncreaseThroughItemsAcquiredInBusinessCombinationReg Increasethroughitemsacquiredin businesscombination, ind-as 2.0 1.0 ulatoryDeferralAccountDebitBalances regulatory deferral account debit balances DecreaseThroughDisposalsRegulatoryDeferralAccountDebiDecrease through disposals, regulatory deferral account ind-as 3.0 -1.0 tBalances debit balances IncreaseDecreaseThroughChangesInForeignExchangeRates Increase (decrease) through changes in foreign exchange ind-as 4.0 1.0 RegulatoryDeferralAccountDebitBalances rates, regulatory deferral account debit balances IncreaseDecreaseThroughChangesInDiscountRatesRegulatoIncrease (decrease) through changes in discount rates, ind-as 5.0 1.0 ryDeferralAccountDebitBalances regulatory deferral account debit balances IncreaseDecreaseThroughTransfersToDisposalGroupsRegu Increase (decrease) through transfers to disposal groups, ind-as 6.0 1.0 latoryDeferralAccountDebitBalances regulatory deferral account debit balances OtherIncreaseDecreaseThroughOtherChangesRegulatoryDe Otherincreasedecreasethroughotherchangesregulatory ind-as 7.0 1.0 ferralDebitBalances deferral debit balances IncreaseDecreaseInRegulatoryDeferralAccountCreditBalan Increase (decrease) in regulatory deferral account credit ind-as ces balances IncreaseDecreaseThroughBalancesRecognisedInCurrentPer Increase(decrease)throughbalancesrecognisedincurrent ind-as iodInBalanceSheetRegulatoryDeferralAccountCreditBalanc periodinbalanceSheet,regulatorydeferralaccountcredit1.0 1.0 es balances DecreaseThroughBalancesReversedInCurrentPeriodRegulat Decrease through balances reversed in current period, ind-as 2.0 -1.0 oryDeferralAccountCreditBalances regulatory deferral account credit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferral Increase (decrease) through other changes, regulatory ind-as 3.0 1.0 AccountCreditBalances deferral account credit balances IncreaseThroughItemsAssumedInBusinessCombinationReg Increasethroughitems assumedin businesscombination, ind-as 1.0 1.0 ulatoryDeferralAccountCreditBalances regulatory deferral account credit balances DecreaseThroughDisposalsRegulatoryDeferralAccountCredDecrease through disposals, regulatory deferral account ind-as 2.0 -1.0 itBalances credit balances IncreaseDecreaseThroughChangesInForeignExchangeRates Increase (decrease) through changes in foreign exchange ind-as 3.0 1.0 RegulatoryDeferralAccountCreditBalances rates, regulatory deferral account credit balances IncreaseDecreaseThroughChangesInDiscountRatesRegulatoIncrease (decrease) through changes in discount rates, ind-as 4.0 1.0 ryDeferralAccountCreditBalances regulatory deferral account credit balances IncreaseDecreaseThroughTransfersToDisposalGroupsRegu Increase (decrease) through transfers to disposal groups, ind-as 5.0 1.0 latoryDeferralAccountCreditBalances regulatory deferral account credit balances OtherIncreaseDecreaseThroughOtherChangesRegulatoryDe Otherincreasedecreasethroughotherchangesregulatory ind-as 6.0 1.0 ferralAccountCreditBalances deferral account credit balances http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesNonCurrentAssetHeldForSaleAndDiscontinued Operations_611600 [611600] Notes - Non-current asset held for sale and Definition discontinued operations prefix name label order weight ind-as CashFlowsFromUsedInOperatingActivities Cash flows from used in operating activities CashFlowsFromUsedInOperatingActivitiesContinuingOper Cash flows from used in operating activities, continuing ind-as 1.0 1.0 ations operations CashFlowsFromUsedInOperatingActivitiesDiscontinuedOp Cashflowsfromusedinoperatingactivities,discontinued ind-as 2.0 1.0 erations operations ind-as CashFlowsFromUsedInInvestingActivities Cash flows from used in investing activities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 719 CashFlowsFromUsedInInvestingActivitiesContinuingOpera Cash flows from used in investing activities, continuing ind-as 1.0 1.0 tions operations CashFlowsFromUsedInInvestingActivitiesDiscontinuedOpe Cashflowsfromusedininvestingactivities,discontinued ind-as 2.0 1.0 rations operations ind-as CashFlowsFromUsedInFinancingActivities Cash flows from used in financing activities CashFlowsFromUsedInFinancingActivitiesContinuingOper Cash flows from used in financing activities, continuing ind-as 1.0 1.0 ations operations CashFlowsFromUsedInFinancingActivitiesDiscontinuedOp Cashflowsfromusedinfinancingactivities,discontinued ind-as 2.0 1.0 erations operations http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOtherProvisionsContingentLiabilitiesAndContin gentAssets_611700 [611700] Notes - Other provisions, contingent liabilities Definition and contingent assets prefix name label order weight ind-as ChangesInOtherProvisions Changes in other provisions ind-as AdditionalProvisionsOtherProvisions Additional provisions, other provisions 1.0 1.0 ind-as NewProvisionsOtherProvisions New provisions, other provisions 1.0 1.0 ind-as IncreaseDecreaseInExistingProvisionsOtherProvisions Increase in existing provisions, other provisions 2.0 1.0 Acquisitions through business combinations, other ind-as AcquisitionsThroughBusinessCombinationsOtherProvisions 2.0 1.0 provisions ind-as ProvisionUsedOtherProvisions Provision used, other provisions 3.0 -1.0 ind-as UnusedProvisionReversedOtherProvisions Unused provision reversed, other provisions 4.0 -1.0 IncreaseDecreaseThroughTimeValueOfMoneyAdjustment Increasethroughadjustmentsarisingfrompassageoftime, ind-as 5.0 1.0 OtherProvisions other provisions IncreaseDecreaseThroughChangeInDiscountRateOtherProv Increase(decrease)throughchangeindiscountrate,other ind-as 6.0 1.0 isions provisions IncreaseDecreaseThroughNetExchangeDifferencesOtherPr Increase(decrease)throughnetexchangedifferences,other ind-as 7.0 1.0 ovisions provisions DecreaseThroughLossOfControlOfSubsidiaryOtherProvisio Decrease through loss of control of subsidiary, other ind-as 8.0 -1.0 ns provisions IncreaseDecreaseThroughTransfersAndOtherChangesOther Increase (decrease) through transfers and other changes, ind-as 9.0 1.0 Provisions other provisions DecreaseThroughTransferToLiabilitiesIncludedInDisposal Decreasethroughtransfertoliabilitiesincludedindisposal ind-as 10.0 -1.0 GroupsClassifiedAsHeldForSaleOtherProvisions groups classified as held for sale, other provisions ind-as OtherIncreaseDecreaseInOtherProvisions Other increase decrease in other provisions 11.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesLeases_612200 Definition [612200] Notes - Leases prefix name label order weight ind-as ContingentRentsRecognisedAsIncome Contingent rents recognised as income ContingentRentsRecognisedAsIncomeClassifiedAsFinance Contingentrentsrecognisedasincomeclassifiedasfinance ind-as 1.0 1.0 Lease lease ContingentRentsRecognisedAsIncomeClassifiedAsOperatin Contingent rents recognised as income classified as ind-as 2.0 1.0 gLease operating lease ind-as LeaseAndSubleasePaymentsRecognisedAsExpense Lease and sublease payments recognised as expense ind-as ContingentRentsRecognisedAsExpense Contingent rents recognised as expense 1.0 1.0 ContingentRentsRecognisedAsExpenseClassifiedAsFinanceContingent rents recognised as expense classified as ind-as 1.0 1.0 Lease finance lease ContingentRentsRecognisedAsExpenseClassifiedAsOperati Contingent rents recognised as expense, classified as ind-as 2.0 1.0 ngLease operating lease ind-as SubleasePaymentsRecognisedAsExpense Sublease payments recognised as expense 2.0 1.0 ind-as MinimumOperatingLeasePayments Minimum operating lease payments recognised as expense 3.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesShareBasedPaymentArrangements_612500 Definition [612500] Notes - Share-based payment arrangements prefix name label order weight ExpenseFromSharebasedPaymentTransactionsInWhichGoo Expensefromshare-basedpaymenttransactionsinwhich ind-as dsOrServicesReceivedDidNotQualifyForRecognitionAsAss goodsorservicesreceiveddidnotqualifyforrecognitionas ets assets ExpenseFromEquitysettledSharebasedPaymentTransactions Expense from equity-settled share-based payment ind-as InWhichGoodsOrServicesReceivedDidNotQualifyForReco transactions in which goods or services received did not1.0 1.0 gnitionAsAssets qualify for recognition as assets ExpenseFromCashsettledSharebasedPaymentTransactionsInExpense from cash-settled share-based payment ind-as WhichGoodsOrServicesReceivedDidNotQualifyForRecogn transactions in which goods or services received did not2.0 1.0 itionAsAssets qualify for recognition as assets ChangesOfNumberOfShareOptionsOutstandingInShareBas Changesofnumberofshareoptionsoutstandinginshare ind-as edPaymentArrangement based payment arrangement NumberOfShareOptionsGrantedInSharebasedPaymentArra Numberofshareoptionsgrantedinshare-basedpayment ind-as 1.0 1.0 ngement arrangement NumberOfShareOptionsForfeitedInSharebasedPaymentArraNumberofshareoptionsforfeitedinshare-basedpayment ind-as 2.0 1.0 ngement arrangement NumberOfShareOptionsExercisedInSharebasedPaymentArr Numberofshareoptionsexercisedinshare-basedpayment ind-as 3.0 1.0 angement arrangement720 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NumberOfShareOptionsExpiredInSharebasedPaymentArranNumberofshareoptionsexpiredinshare-basedpayment ind-as 4.0 1.0 gement arrangement ChangesOfWeightedAverageExercisePriceOfShareOptions Changes of weighted average exercise price of share ind-as OutstandingInSharebasedPaymentArrangement options outstanding in share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsGrantedInS Weightedaverageexercisepriceofshareoptionsgrantedin ind-as 1.0 1.0 harebasedPaymentArrangement share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsForfeitedIn Weightedaverageexercisepriceofshareoptionsforfeited ind-as 2.0 1.0 SharebasedPaymentArrangement in share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsExercisedIn Weightedaverageexercisepriceofshareoptionsexercised ind-as 3.0 1.0 SharebasedPaymentArrangement in share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsExpiredInS Weightedaverageexercisepriceofshareoptionsexpiredin ind-as 4.0 1.0 harebasedPaymentArrangement share-based payment arrangement ChangesOfNumberOfOtherEquityInstrumentsOutstandingI Changesofnumberofotherequityinstrumentsoutstanding ind-as nSharebasedPaymentArrangement in share-based payment arrangement Numberofotherequityinstrumentsgrantedinshare-based ind-as NumberOfInstrumentsOtherEquityInstrumentsGranted 1.0 1.0 payment arrangement NumberOfOtherEquityInstrumentsForfeitedInSharebasedPa Numberofotherequityinstrumentsforfeitedinshare-based ind-as 2.0 1.0 ymentArrangement payment arrangement NumberOfOtherEquityInstrumentsExercisedOrVestedInShaNumberofotherequityinstrumentsexercisedorvestedin ind-as 3.0 1.0 rebasedPaymentArrangement share-based payment arrangement NumberOfOtherEquityInstrumentsExpiredInSharebasedPay Numberofotherequityinstrumentsexpiredinshare-based ind-as 4.0 1.0 mentArrangement payment arrangement Changesofweightedaverageexercisepriceofotherequity ChangesOfWeightedAverageExercisePriceOfOtherEquityIn ind-as instruments outstanding in share-based payment strumentsOutstandingInSharebasedPaymentArrangement arrangement WeightedAverageExercisePriceOfOtherEquityInstruments Weightedaverageexercisepriceofotherequityinstruments ind-as 1.0 1.0 GrantedInSharebasedPaymentArrangement granted in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsF Weightedaverageexercisepriceofotherequityinstruments ind-as 2.0 1.0 orfeitedInSharebasedPaymentArrangement forfeited in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsE Weightedaverageexercisepriceofotherequityinstruments ind-as 3.0 1.0 xercisedOrVestedInSharebasedPaymentArrangement exercised or vested in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsE Weightedaverageexercisepriceofotherequityinstruments ind-as 4.0 1.0 xpiredInSharebasedPaymentArrangement expired in share-based payment arrangement http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEmployeeBenefits_612600 Definition [612600] Notes - Employee benefits prefix name label order weight ind-as SurplusDeficitInPlan Surplus deficit in plan ind-as DefinedBenefitObligationAtPresentValue Defined benefit obligation, at present value 1.0 -1.0 ind-as PlanAssetsAtFairValue Plan assets, at fair value 2.0 1.0 ind-as IncreaseDecreaseInNetDefinedBenefitLiabilityAssets Increase (decrease) in net defined benefit liability (assets) ind-as CurrentServiceCostNetDefinedBenefitLiabilityAssets Current service cost, net defined benefit liability (assets) 1.0 1.0 Interest expense (income), net defined benefit liability ind-as InterestExpenseIncomeNetDefinedBenefitLiabilityAssets 2.0 1.0 (assets) GainLossOnRemeasurementOfNetDefinedBenefitLiability Loss(gain)onremeasurement,netdefinedbenefitliability ind-as 3.0 -1.0 Assets (assets) ind-as ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets Return on plan Assets, net defined benefit liability (assets) 1.0 1.0 Actuarial losses (gains) arising from changes in ActuarialGainsLossesArisingFromChangesInDemographic ind-as demographic assumptions, net defined benefit liability2.0 1.0 AssumptionsNetDefinedBenefitLiabilityAssets (assets) ActuarialGainsLossesArisingFromChangesInFinancialAssu Actuariallosses(gains)arisingfromchanges infinancial ind-as 3.0 1.0 mptionsNetDefinedBenefitLiabilityAssets assumptions, net defined benefit liability (assets) Loss (gain) on changes in effect of limiting net defined GainLossOnChangesInEffectOfLimitingNetDefinedBenefit ind-as benefitassetstoassetsceiling,netdefinedbenefitliability4.0 1.0 AssetsToAssetsCeiling (assets) PastServiceCostAndGainsLossesArisingFromSettlementsN Past service cost and gains (losses) arising from ind-as 4.0 1.0 etDefinedBenefitLiabilityAssets settlements, net defined benefit liability (assets) ind-as PastServiceCostNetDefinedBenefitLiabilityAssets Past service cost, net defined benefit liability (assets) 1.0 1.0 GainsLossesArisingFromSettlementsNetDefinedBenefitLia Losses(gains)arisingfromsettlements,netdefinedbenefit ind-as 2.0 -1.0 bilityAssets liability (assets) IncreaseDecreaseThroughChangesInForeignExchangeRates Increase (decrease) through changes in foreign exchange ind-as 5.0 1.0 NetDefinedBenefitLiabilityAssets rates, net defined benefit liability (assets) ind-as ContributionsToPlanNetDefinedBenefitLiabilityAssets Contributions to plan, net defined benefit liability (assets) 6.0 -1.0 ContributionsToPlanByEmployerNetDefinedBenefitLiabilitContributions to plan by employer, net defined benefit ind-as 1.0 1.0 yAssets liability (assets) ContributionsToPlanByPlanParticipantsNetDefinedBenefit Contributions to plan by plan participants, net defined ind-as 2.0 1.0 LiabilityAssets benefit liability (assets) ind-as PaymentsFromPlanNetDefinedBenefitLiabilityAssets Payments from plan, net defined benefit liability (assets) 7.0 -1.0 IncreaseDecreaseThroughBusinessCombinationsAndDisposIncrease (decrease) through business combinations and ind-as 8.0 1.0 alsNetDefinedBenefitLiabilityAssets disposals, net defined benefit liability (assets) IncreaseDecreaseThroughOtherChangesNetDefinedBenefit Increase (decrease) through other changes, net defined ind-as 9.0 1.0 LiabilityAssets benefit liability (assets)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 721 ind-as ChangesInReimbursementRightsAtFairValue Changes in reimbursement rights, at fair value ind-as InterestIncomeReimbursementRights Interest income, reimbursement rights 1.0 1.0 ind-as GainLossOnRemeasurementOfReimbursementRights Gain (loss) on remeasurement, reimbursement rights 2.0 1.0 ind-as ReturnOnReimbursementRights Return on reimbursement rights 1.0 1.0 GainLossOnChangesInEffectOfLimitingReimbursementRig Gain(loss)onchangesineffectoflimitingreimbursement ind-as 2.0 1.0 htsToAssetsCeiling rights to Assets ceiling, reimbursement rights IncreaseDecreaseThroughNetExchangeDifferencesReimbur Increase (decrease) through net exchange differences, ind-as 3.0 1.0 sementRightsAtFairValue reimbursement rights, at fair value DecreaseThroughBenefitsPaidReimbursementRightsAtFair Decrease through benefits paid, reimbursement rights, at ind-as 4.0 -1.0 Value fair value IncreaseDecreaseThroughBusinessCombinationsAndDisposIncrease (decrease) through business combinations and ind-as 5.0 1.0 alsReimbursementRights disposals, reimbursement rights ind-as OtherIncreaseDecreaseInReimbursementRights Other increase decrease in reimbursement rights 6.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesIncomeTaxes_612700 Definition [612700] Notes - Income taxes prefix name label order weight IncomeTaxRelatingToComponentsOfOtherComprehensiveI Aggregated income tax relating to components of other ind-as ncome comprehensive income IncomeTaxRelatingToExchangeDifferencesOnTranslationOIncometaxrelatingtoexchangedifferencesontranslation ind-as 1.0 1.0 fOtherComprehensiveIncome of other comprehensive income IncomeTaxRelatingToCashFlowHedgesOfOtherComprehenIncome tax relating to cash flow hedges of other ind-as 2.0 1.0 siveIncome comprehensive income IncomeTaxRelatingToChangesInRevaluationSurplusOfOtheIncome tax relating to changes in revaluation surplus of ind-as 3.0 1.0 rComprehensiveIncome other comprehensive income IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPl Incometaxrelatingtoremeasurementsofdefinedbenefit ind-as 4.0 1.0 ansOfOtherComprehensiveIncome plans of other comprehensive income IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOt Incometaxrelatingtoinvestmentsinequityinstrumentsof ind-as 5.0 1.0 herComprehensiveIncome other comprehensive income IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignO Incometaxrelatingtohedgesofnetinvestmentsinforeign ind-as 6.0 1.0 perationsOfOtherComprehensiveIncome operations of other comprehensive income IncomeTaxRelatingToChangesInFairValueOfFinancialLiab Income tax relatingto changes in fair value of financial ind-as ilityAttributableToChangeInCreditRiskOfLiabilityOfOther liabilityattributabletochangeincreditriskofliabilityof7.0 1.0 ComprehensiveIncome other comprehensive income IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstru Income tax relating to hedges of investments in equity ind-as 8.0 1.0 mentsOfOtherComprehensiveIncome instruments of other comprehensive income IncomeTaxRelatingToChangeInValueOfTimeValueOfOpti Income tax relating to change in value of time value of ind-as 9.0 1.0 onsOfOtherComprehensiveIncome options of other comprehensive income IncomeTaxRelatingToChangeInValueOfForwardElements Incometaxrelatingtochangeinvalueofforwardelements ind-as 10.0 1.0 OfForwardContractsOfOtherComprehensiveIncome of forward contracts of other comprehensive income IncomeTaxRelatingToChangeInValueOfForeignCurrencyB Incometaxrelatingtochangeinvalueofforeigncurrency ind-as 11.0 1.0 asisSpreadsOfOtherComprehensiveIncome basis spreads of other comprehensive income IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValu Income tax relating to financial assets measured at fair ind-as 12.0 1.0 eThroughOtherComprehensiveIncome value through other comprehensive income Others income tax relating to components of other OthersIncomeTaxRelatingToComponentsOfOtherCompreh ind-as comprehensiveincomethatwillnotbereclassifiedtoprofit14.0 1.0 ensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss or loss Others income tax relating to components of other OthersIncomeTaxRelatingToComponentsOfOtherCompreh ind-as comprehensiveincomethatwillbereclassifiedtoprofitor15.0 1.0 ensiveIncomeThatWillBeReclassifiedToProfitOrLoss loss ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTax Currenttaxexpense(income)andadjustmentsforcurrent ind-as 1.0 1.0 OfPriorPeriods tax of prior periods ind-as CurrentTaxExpenseIncome Current tax expense (income) 1.0 1.0 ind-as AdjustmentsForCurrentTaxOfPriorPeriod Adjustments for current tax of prior periods 2.0 1.0 DeferredTaxExpenseIncomeRelatingToOriginationAndRev Deferredtaxexpense(income)relatingtooriginationand ind-as 2.0 1.0 ersalOfTemporaryDifferences reversal of temporary differences DeferredTaxExpenseIncomeRelatingToTaxRateChangesOr Deferredtaxexpense(income)relatingtotaxratechanges ind-as 3.0 1.0 ImpositionOfNewTaxes or imposition of new taxes TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTa Taxbenefitarisingfrompreviouslyunrecognisedtaxloss, ind-as xCreditOrTemporaryDifferenceOfPriorPeriodUsedToRedu taxcreditortemporarydifferenceofpriorperiodusedto4.0 -1.0 ceCurrentTaxExpense reduce current tax expense TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTa Taxbenefitarisingfrompreviouslyunrecognisedtaxloss, ind-as xCreditOrTemporaryDifferenceOfPriorPeriodUsedToRedu taxcreditortemporarydifferenceofpriorperiodusedto5.0 -1.0 ceDeferredTaxExpense reduce deferred tax expense DeferredTaxExpenseArisingFromWritedownOrReversalOf Deferredtaxexpensearisingfromwrite-downorreversal ind-as 6.0 1.0 WritedownOfDeferredTaxAssets of write-down of deferred tax Assets TaxExpenseIncomeRelatingToChangesInAccountingPolicieTax expense (income) relating to changes in accounting ind-as 7.0 1.0 sAndErrorsIncludedInProfitOrLoss policies and errors included in profit or loss ind-as AdjustmentsForDeferredTaxOfPriorPeriods Adjustments for deferred tax of prior periods 8.0 1.0 ind-as OtherComponentsOfDeferredTaxExpenseIncome Other components of deferred tax expense (income) 9.0 1.0 ind-as AverageEffectiveTaxRate Average effective tax rate ind-as ApplicableTaxRate Applicable tax rate 1.0 1.0 ind-as TaxRateEffectOfRevenuesExemptFromTaxation Tax rate effect of revenues exempt from taxation 2.0 -1.0 TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxa Tax rate effectof expense notdeductible indetermining ind-as 3.0 1.0 bleProfitTaxLoss taxable profit (tax loss)722 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ind-as TaxRateEffectOfImpairmentOfGoodwill Tax rate effect of impairment of goodwill 4.0 1.0 ind-as TaxRateEffectOfTaxLosses Tax rate effect of tax losses 5.0 1.0 ind-as TaxRateEffectOfForeignTaxRates Tax rate effect of foreign tax rates 6.0 1.0 ind-as TaxRateEffectFromChangeInTaxRate Tax rate effect from change in tax rate 7.0 1.0 Tax rate effect of adjustments for current tax of prior ind-as TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods 8.0 1.0 periods OtherTaxRateEffectsForReconciliationBetweenAccounting Othertaxrateeffectsforreconciliationbetweenaccounting ind-as 9.0 1.0 ProfitAndTaxExpenseIncome profit and tax expense (income) CurrentAndDeferredTaxRelatingToItemsChargedOrCredite Aggregate current and deferred tax relating to items ind-as dDirectlyToEquity credited (charged) directly to equity CurrentTaxRelatingToItemsChargedOrCreditedDirectlyTo Currenttaxrelatingtoitemscredited(charged)directlyto ind-as 1.0 1.0 Equity equity DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToDeferredtaxrelatingtoitemscredited(charged)directlyto ind-as 2.0 1.0 Equity equity ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) ind-as DeferredTaxAssets Deferred tax assets 1.0 -1.0 ind-as DeferredTaxLiabilities Deferred tax liabilities 2.0 1.0 ind-as IncreaseDecreaseInDeferredTaxLiabilityAssets Increase (decrease) in deferred tax liability (assets) ind-as DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Deferred tax expense (income) recognised in profit or loss 1.0 1.0 DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToDeferredtaxrelatingtoitemscredited(charged)directlyto ind-as 2.0 1.0 Equity equity AggregatedIncomeTaxRelatingToComponentsOfOtherCom Incometaxrelatingtocomponentsofothercomprehensive ind-as 3.0 1.0 prehensiveIncome income IncreaseDecreaseThroughBusinessCombinationsDeferredT Increase (decrease) through business combinations, ind-as 4.0 1.0 axLiabilityAssets deferred tax liability (assets) IncreaseDecreaseThroughLossOfControlOfSubsidiaryDefer Increase(decrease)throughloss ofcontrolofsubsidiary, ind-as 5.0 1.0 redTaxLiabilityAssets deferred tax liability (assets) IncreaseDecreaseThroughNetExchangeDifferencesDeferred Increase (decrease) through net exchange differences, ind-as 6.0 1.0 TaxLiabilityAssets deferred tax liability (assets) http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesIncomeTaxes_612700a Definition [612700a] Notes - Income taxes prefix name label order weight ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations ind-as TaxExpenseIncomeAtApplicableTaxRate Tax expense (income) at applicable tax rate 1.0 1.0 ind-as TaxEffectOfRevenuesExemptFromTaxation2011 Tax effect of revenues exempt from taxation 2.0 -1.0 TaxEffectOfExpenseNotDeductibleInDeterminingTaxableP Taxeffectofexpensenotdeductibleindeterminingtaxable ind-as 3.0 1.0 rofitTaxLoss profit (tax loss) ind-as TaxEffectOfImpairmentOfGoodwill Tax effect of impairment of goodwill 4.0 1.0 ind-as TaxEffectOfTaxLosses Tax effect of tax losses 5.0 1.0 ind-as TaxEffectOfForeignTaxRates Tax effect of foreign tax rates 6.0 1.0 ind-as TaxEffectFromChangeInTaxRate Tax effect from change in tax rate 7.0 1.0 OtherTaxEffectsForReconciliationBetweenAccountingProfiOther tax effects for reconciliation between accounting ind-as 8.0 1.0 tAndTaxExpenseIncome profit and tax expense (income) http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesBorrowingCosts_612800 Definition [612800] Notes - Borrowing costs prefix name label order weight ind-as BorrowingCostsIncurred Borrowing costs incurred ind-as BorrowingCostsCapitalised Borrowing costs capitalised 1.0 1.0 ind-as BorrowingCostsRecognisedAsExpense Borrowing costs recognised as expense 2.0 1.0 ind-as InterestCostsIncurred Interest costs incurred ind-as InterestCostsCapitalised Interest costs capitalised 1.0 1.0 ind-as InterestExpenseBorrowingCosts Interest expense borrowing costs 2.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesInsuranceContracts_612900 Definition [612900] Notes - Insurance contracts prefix name label order weight Liabilities under insurance contracts and reinsurance ind-as LiabilitiesArisingFromInsuranceContracts contracts issued ind-as UnearnedPremiums Unearned premiums 1.0 1.0 ind-as ClaimsReportedByPolicyholders Claims reported by policyholders 2.0 1.0 ind-as ClaimsIncurredButNotReported Claims incurred but not reported 3.0 1.0 ind-as ProvisionsArisingFromLiabilityAdequacyTests Provisions arising from liability adequacy tests 4.0 1.0 ind-as ProvisionsForFutureNonparticipatingBenefits Provisions for future non-participating benefits 5.0 1.0 LiabilitiesOrComponentsOfEquityRelatingToDiscretionary Liabilitiesorcomponentsofequityrelatingtodiscretionary ind-as 6.0 1.0 ParticipationFeatures participation features ind-as ReceivablesAndPayablesRelatedToInsuranceContracts Receivables and payables related to insurance contracts 7.0 1.0 NoninsuranceAssetsAcquiredByExercisingRightsToRecove Non-insurance assets acquired by exercising rights to ind-as 8.0 1.0 ries recoveries OtherLiabilitiesUnderInsuranceContractsAndReinsuranceC Otherliabilitiesunderinsurancecontractsandreinsurance ind-as 9.0 1.0 ontractsIssued contracts issued ind-as IncreaseDecreaseInReinsuranceAssets Increase (decrease) in reinsurance assets AdditionsOtherThanThroughBusinessCombinationsReinsur Additions other than through business combinations, ind-as 1.0 1.0 anceAssets reinsurance assets AcquisitionsThroughBusinessCombinationsReinsuranceAssAcquisitions through business combinations, reinsurance ind-as 2.0 1.0 ets assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 723 IncreaseDecreaseThroughNetExchangeDifferencesReinsura Increase (decrease) through net exchange differences, ind-as 3.0 1.0 nceAssets reinsurance assets IncreaseDecreaseThroughAdjustmentsArisingFromPassage Increase (decrease) through adjustments arising from ind-as 4.0 1.0 OfTimeReinsuranceAssets passage of time, reinsurance assets Increase (decrease) through other changes, reinsurance ind-as IncreaseDecreaseThroughOtherChangesReinsuranceAssets 5.0 1.0 assets IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAnd Increase(decrease)inliabilitiesunderinsurancecontracts ind-as ReinsuranceContractsIssued and reinsurance contracts issued Additions other than through business combinations, AdditionsLiabilitiesUnderInsuranceContractsAndReinsuran ind-as liabilities under insurance contracts and reinsurance1.0 1.0 ceContractsIssued contracts issued AcquisitionsThroughBusinessCombinationsLiabilitiesUnde Acquisitions through business combinations, liabilities ind-as 2.0 1.0 rInsuranceContractsAndReinsuranceContractsIssued under insurance contracts and reinsurance contracts issued CashPaidLiabilitiesUnderInsuranceContractsAndReinsuran Cash paid, liabilities under insurance contracts and ind-as 3.0 -1.0 ceContractsIssued reinsurance contracts issued ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuExpense (income) included in profit or loss, liabilities ind-as 4.0 1.0 ranceContractsAndReinsuranceContractsIssued under insurance contracts and reinsurance contracts issued IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuran Increase (decrease) through transfers, liabilities under ind-as 5.0 1.0 ceContractsAndReinsuranceContractsIssued insurance contracts and reinsurance contracts issued Increase (decrease) through net exchange differences, IncreaseDecreaseThroughNetExchangeDifferencesLiabilitie ind-as liabilities under insurance contracts and reinsurance6.0 1.0 sUnderInsuranceContractsAndReinsuranceContractsIssued contracts issued IncreaseDecreaseThroughAdjustmentsArisingFromPassage Increase (decrease) through adjustments arising from ind-as OfTimeLiabilitiesUnderInsuranceContractsAndReinsurancepassage of time, liabilities under insurance contracts and7.0 1.0 ContractsIssued reinsurance contracts issued IncreaseDecreaseThroughOtherChangesLiabilitiesUnderIns Increase(decrease)throughotherchanges,liabilitiesunder ind-as 8.0 1.0 uranceContractsAndReinsuranceContractsIssued insurance contracts and reinsurance contracts issued IncreaseDecreaseInDeferredAcquisitionCostsArisingFromI Increase (decrease) in deferred acquisition costs arising ind-as nsuranceContracts from insurance contracts AmountsIncurredDeferredAcquisitionCostsArisingFromIns Amountsincurred,deferredacquisitioncostsarisingfrom ind-as 1.0 1.0 uranceContracts insurance contracts AcquisitionsThroughBusinessCombinationsDeferredAcquis Acquisitions through business combinations, deferred ind-as 2.0 1.0 itionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts AmortisationDeferredAcquisitionCostsArisingFromInsuran Amortisation, deferred acquisition costs arising from ind-as 3.0 -1.0 ceContracts insurance contracts ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitImpairment loss recognised in profit or loss, deferred ind-as 4.0 -1.0 ionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts IncreaseDecreaseThroughNetExchangeDifferencesDeferred Increase (decrease) through net exchange differences, ind-as 5.0 1.0 AcquisitionCostsArisingFromInsuranceContracts deferred acquisition costs arising from insurance contracts IncreaseDecreaseThroughShadowAccountingDeferredAcqu Increase (decrease) through shadow accounting, deferred ind-as 6.0 1.0 isitionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts IncreaseDecreaseThroughOtherChangesDeferredAcquisitio Increase (decrease) through other changes, deferred ind-as 7.0 1.0 nCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesEarningsPerShare_613000 Definition [613000] Notes - Earnings per share prefix name label order weight ind-as BasicEarningsLossPerShare Basic earnings (loss) per share ind-as BasicEarningsLossPerShareFromContinuingOperations Basic earnings (loss) per share from continuing operations 1.0 1.0 Basic earnings (loss) per share from discontinued ind-as BasicEarningsLossPerShareFromDiscontinuedOperations 2.0 1.0 operations ind-as DilutedEarningsLossPerShare Diluted earnings (loss) per share Diluted earnings (loss) per share from continuing ind-as DilutedEarningsLossPerShareFromContinuingOperations 1.0 1.0 operations Diluted earnings (loss) per share from discontinued ind-as DilutedEarningsLossPerShareFromDiscontinuedOperations 2.0 1.0 operations http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCashFlowStatement_613200 Definition [613200] Notes - Cash flow statement prefix name label order weight ind-as CashAndCashEquivalents Cash and cash equivalents ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement 1.0 1.0 ind-as BankOverdraftsClassifiedAsCashEquivalents Bank overdrafts classified as cash equivalents 2.0 -1.0 CashAndCashEquivalentsClassifiedAsPartOfDisposalGrou Cash and cash equivalents classified as part of disposal ind-as 3.0 1.0 pHeldForSale group held for sale OtherDifferencesToCashAndCashEquivalentsInStatementO Otherdifferencestocashandcashequivalentsinstatement ind-as 4.0 -1.0 fCashFlows of cash flows ind-as IncomeTaxesPaidRefund Income taxes paid (refund) ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund), classified as operating activities1.0 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund), classified as investing activities 2.0 1.0 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund), classified as financing activities3.0 1.0724 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesOperatingSegments_613300 Definition [613300] Notes - Operating segments prefix name label order weight RevenuesFromExternalCustomersAndTransactionsWithOth Revenues from external customers and transactions with ind-as erReportableSegmentsOfSameEnterpriseReportableSegmen other reportable segments of same enterprise reportable t segment ind-as RevenuePrimaryReportableSegment Revenue primary reportable segment 1.0 1.0 RevenuesFromTransactionsWithOtherOperatingSegmentsO Revenuesfromtransactionswithotheroperatingsegments ind-as 2.0 1.0 fTheSameEntity of the same entity ind-as InterestRevenueExpenseReportableSegment Interest income (expense) reportable segment ind-as RevenueFromInterestReportableSegment Interest income reportable segment 1.0 1.0 ind-as InterestExpenseReportableSegment Interest expense reportable segment 2.0 -1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesKeyManagerialPersonnelsAndDirectorsRemune rationAndOtherInformation_700100 [700100]Notes-Keymanagerialpersonnelsanddirectors Definition remuneration and other information prefix name label order weight in-ca KeyManagerialPersonnelOrDirectorRemuneration Key managerial personnel or director remuneration in-ca GrossSalaryToKeyManagerialPersonnelOrDirector Gross salary to key managerial personnel or director 1.0 1.0 in-ca SalaryKeyManagerialPersonnelOrDirector Salary key managerial personnel or director 1.0 1.0 in-ca PerquisitesKeyManagerialPersonnelOrDirector Perquisites key managerial personnel or director 2.0 1.0 Profits in lieu of salary key managerial personnel or in-ca ProfitsInLieuOfSalaryKeyManagerialPersonnelOrDirector 3.0 1.0 director in-ca SittingFeesKeyManagerialPersonnelOrDirector Sitting fees key managerial personnel or director 2.0 1.0 in-ca StockOptionKeyManagerialPersonnelOrDirector Stock option key managerial personnel or director 3.0 1.0 in-ca SweatEquityKeyManagerialPersonnelOrDirector Sweat equity key managerial personnel or director 4.0 1.0 CommissionAsPercentageOfProfitKeyManagerialPersonnel Commission as percentage of profit key managerial in-ca 5.0 1.0 OrDirector personnel or director in-ca OtherCommissionKeyManagerialPersonnelOrDirector Other commission key managerial personnel or director 6.0 1.0 in-ca OtherCompensationKeyManagerialPersonnelOrDirector Other compensation key managerial personnel or director 7.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/NotesCorporateSocialResponsibility_700200 Definition [700200] Notes - Corporate social responsibility prefix name label order weight ind-as AmountSpentOnConstructionOrAcquisitionOfAnyAsset Amount spent on construction/acquisition of any asset AmountSpentOnConstructionOrAcquisitionOfAnyAssetInCAmountspentonconstruction/acquisitionofany assetin ind-as 1.0 1.0 ash cash AmountSpentOnConstructionOrAcquisitionOfAnyAssetYet Amountspentonconstruction/acquisitionofanyassetyet ind-as 2.0 1.0 ToBePaidInCash to be paid in cash AmountSpentOnPurposesOtherThanConstructionOrAcquisi Amount spent on purposes other than ind-as tionOfAnyAsset construction/acquisition of any asset AmountSpentOnPurposesOtherThanConstructionOrAcquisi Amount spent on purposes other than ind-as 1.0 1.0 tionOfAnyAssetInCash construction/acquisition of any asset in cash AmountSpentOnPurposesOtherThanConstructionOrAcquisi Amount spent on purposes other than ind-as 2.0 1.0 tionOfAnyAssetYetToBePaidInCash construction/acquisition of any asset yet to be paid in cash ind-as AmountSpentOnProjectsOrPrograms Amount spent on projects or programs ind-as DirectExpenditureOnProjectsOrPrograms Direct expenditure on projects or programs 1.0 1.0 ind-as OverheadsOnProjectsOrPrograms Overheads on projects or programs 2.0 1.0 http://www.icai.org/xbrl/taxonomy/2017-03-31/ind-as- LinkRole roles/DisclosuresDirectorsReport_700600 Definition [700600] Disclosures - Directors report prefix name label order weight in-ca NumberOfSharesHeld Number of shares held in-ca NumberOfDematSharesHeld Number of demat shares held 1.0 1.0 in-ca NumberOfPhysicalSharesHeld Number of physical shares held 2.0 1.0 in-ca Indebtedness Indebtedness in-ca PrincipalAmount Principal amount 1.0 1.0 in-ca InterestDueButNotPaid Interest due but not paid 2.0 1.0 in-ca InterestAccruedButNotDue Interest accrued but not due 3.0 1.0 in-ca ChangesInIndebtedness Changes in indebtedness in-ca AdditionInIndebtedness Addition in indebtedness 1.0 1.0 in-ca ReductionInIndebtedness Reduction in indebtedness 2.0 -1.0[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 725 period Startperiod End negatedTotal negated Terse # prefix name label total Label negated Label net Label terse Label Label Label Label Label 1 in-ca NameOfAssociateEntity Name of associate entity 2 in-ca DepositRepaymentReserveAccountWithBanks Deposit repayment reserve account with banks 3 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] 4 in-ca NumberOfSharesIssuedInPublicOffering Number of shares issued in public offering 5 in-ca NumberOfSharesIssuedAsBonusShares Number of shares issued as bonus shares 6 in-ca NumberOfSharesIssuedAsRights Number of shares issued as rights NumberOfSharesIssuedInPrivatePlacementArisingOutOfCo Numberofsharesissuedinprivateplacementarisingoutof 7 in-ca nversionOfDebenturesPreferenceSharesDuringPeriod conversion of debentures preference shares during period 8 in-ca NumberOfSharesIssuedInOtherPrivatePlacement Number of shares issued in other private placement Numberofsharesissuedaspreferentialallotmentarising NumberOfSharesIssuedAsPreferentialAllotmentArisingOut 9 in-ca outofconversionofdebenturespreference sharesduring OfConversionOfDebenturesPreferenceSharesDuringPeriod period 10 in-ca NumberOfSharesIssuedAsOtherPreferentialAllotment Number of shares issued as other preferential allotment Number of shares issued in shares based payment 11 in-ca NumberOfSharesIssuedInSharesBasedPaymentTransactions transactions 12 in-ca NumberOfSharesIssuedUnderSchemeOfAmalgamation Number of shares issued under scheme of amalgamation 13 in-ca NumberOfOtherIssuesOfShares Number of other issues of shares 14 in-ca NumberOfSharesIssuedUnderEmployeeStockOptionPlan Number of shares issued under employee stock option plan NumberOfOtherIssueOfSharesArisingOutOfConversionOfSNumber of other issue of shares arising out of conversion of 15 in-ca ecurities securities 16 in-ca NumberOfSharesBoughtBackOrTreasuryShares Number of shares bought back or treasury shares 17 in-ca OtherDecreaseInNumberOfShares Other decrease in number of shares 18 in-ca CINOfShareholder CIN of shareholder 19 in-ca PermanentAccountNumberOfShareholder Permanent account number of shareholder 20 in-ca CountryOfIncorporationOrResidenceOfShareholder Country of incorporation or residence of shareholder Disclosure of details on private placement of share 21 in-ca DisclosureOfDetailsOnPrivatePlacementOfShareAbstract [Abstract] DisclosureOfDetailsOnPrivatePlacementOfEquityShareAbs Disclosureofdetailsonprivateplacementofequityshare 22 in-ca tract [Abstract] 23 in-ca NumberOfPersonsOnPrivatePlacementOfEquityShare Number of persons on private placement of equity share 24 in-ca NatureOfSecurityOnPrivatePlacementOfEquityShare Nature of security on private placement of equity share 25 in-ca DateOfRedemptionOnPrivatePlacementOfEquityShare Date of redemption on private placement of equity share 26 in-ca DisclosureOfNumberOfShareholdersAllotteesAbstract Disclosure of number of shareholders allottees [Abstract] 27 in-ca NumberOfShareholdersOfCompany Number of shareholders of company 28 in-ca NumberOfAllotteesInCaseOfPreferentialAllotment Number of allottees in case of preferential allotment 29 in-ca DisclosureOfReductionInCapitalAbstract Disclosure of reduction in capital [Abstract] 30 in-ca WhetherReductionInCapitalDoneDuringYear Whether reduction in capital done during year 31 in-ca AmountOfReductionInCapitalDuringYear Amount of reduction in capital during year 32 in-ca PercentageOfCapitalReductionToCapitalPriorToReduction Percentage of capital reduction to capital prior to reduction 33 in-ca DisclosureOfPublicOfferingAbstract Disclosure of public offering [Abstract] 34 in-ca WhetherMoneyRaisedFromPublicOfferingDuringYear Whether money raised from public offering during year 35 in-ca AmountRaisedFromPublicOfferingDuringYear Amount raised from public offering during year AmountUtilisedTowardsSpecifiedPurposesForPublicOfferi Amount utilised towards specified purposes for public 36 in-ca ng offering726 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AmountRemainingUnutilisedReceivedInRespectOfPublicO Amountremainingunutilisedreceivedinrespectofpublic 37 in-ca ffering offering DetailsOfOutstandingUnutilisedAmountsReceivedInRespec Details of outstanding unutilised amounts received in 38 in-ca tOfPublicOffering respect of public offering 39 in-ca SecuritiesPremiumAdjustedBonusShares Securities premium adjusted bonus shares SecuritiesPremiumAdjustedWritingOffPreliminaryExpense Securities premium adjusted writing off preliminary 40 in-ca s expenses SecuritiesPremiumAdjustedWritingOffDiscountExpensesIs Securitiespremiumadjustedwritingoffdiscountexpenses 41 in-ca sueSharesDebentures issue shares debentures SecuritiesPremiumAdjustedPremiumPayableRedemptionPr Securitiespremiumadjustedpremiumpayableredemption 42 in-ca eferenceSharesDebentures preference shares debentures SecuritiesPremiumAdjustedPurchaseOwnSharesOtherSecur Securities premium adjusted purchase own shares other 43 in-ca itiesUnderSection68 securities under section 68 44 in-ca FullyConvertibleDebenturesBanksMember Fully convertible debentures banks [Member] FullyConvertibleDebenturesGovernmentSemiGovernment Fullyconvertibledebenturesgovernmentsemi-government 45 in-ca Member [Member] 46 in-ca FullyConvertibleDebenturesIntercorporateMember Fully convertible debentures intercorporate [Member] 47 in-ca FullyConvertibleDebenturesOthersMember Fully convertible debentures others [Member] 48 in-ca PartlyConvertibleDebenturesBanksMember Partly convertible debentures banks [Member] PartlyConvertibleDebenturesGovernmentSemiGovernment Partlyconvertibledebenturesgovernmentsemi-government 49 in-ca Member [Member] 50 in-ca PartlyConvertibleDebenturesIntercorporateMember Partly convertible debentures intercorporate [Member] 51 in-ca PartlyConvertibleDebenturesOthersMember Partly convertible debentures others [Member] 52 in-ca NonConvertibleDebenturesBanksMember Non-convertible debentures banks [Member] NonConvertibleDebenturesGovernmentSemiGovernmentM Non-convertible debentures government semi-government 53 in-ca ember [Member] 54 in-ca NonConvertibleDebenturesIntercorporateMember Non-convertible debentures intercorporate [Member] 55 in-ca NonConvertibleDebenturesOthersMember Non-convertible debentures others [Member] BorrowingFromGovernmentSemiGovernmentBodiesMemb Borrowing from government semi-government bodies 56 in-ca er [Member] 57 in-ca BorrowingFromForeignInstitutionalAgenciesMember Borrowing from foreign institutional agencies [Member] 58 in-ca BorrowingFromForeignCompaniesMember Borrowing from foreign companies [Member] 59 in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] 60 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] 61 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] 62 in-ca NatureOfBondOrDebenture Nature of bond or debenture 63 in-ca HolderOfBondOrDebenture Holder of bond or debenture 64 in-ca AmountOfBondsOrDebenturesIssuedDuringPeriod Amount of bonds or debentures issued during period NumberOfAllotteesToWhomBondsOrDebenturesWereIssueNumber of allottees to whom bonds or debentures were 65 in-ca d issued 66 in-ca EarliestDateOfRedemption Earliest date of redemption NominalAmountOfBondsOrDebenturesHeldByNomineeOr Nominalamountofbondsordebenturesheldbynominee 67 in-ca TrusteeOfCompany or trustee of company BookValueOfBondsOrDebenturesHeldByNomineeOrTrust Book value of bonds or debentures held by nominee or 68 in-ca eeOfCompany trustee of company MaximumAmountOutstandingForPeriodFromMicroSmallMMaximumamountoutstandingforperiodfrommicrosmall 69 in-ca ediumEnterprises medium enterprises 70 in-ca NameSupplierBeingMicroSmallMediumEnterprises Name supplier being micro small medium enterprises 71 in-ca CINOfMicroSmallAndMediumEnterprise CIN of micro small and medium enterprise DisclosureOfInformationOnDeviationFromAccountingStan Disclosure of information on deviation from accounting 72 in-ca dardsBalanceSheetAbstract standards balance sheet [Abstract] DisclosureOfInformationOnDeviationFromAccountingStan Disclosure of information on deviation from accounting 73 in-ca dardsBalanceSheet standards balance sheet[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 727 DisclosureOfReasonsForDeviationFromAccountingStandar Disclosure of reasons for deviation from accounting 74 in-ca dsBalanceSheet standards balance sheet FinancialEffectOfDeviationFromAccountingStandardsBala Financial effect of deviation from accounting standards 75 in-ca nceSheet balance sheet Details of share capital held by foreign companies 76 in-ca DetailsOfShareCapitalHeldByForeignCompaniesAbstract [Abstract] 77 in-ca PercentageOfShareCapitalHeldByForeignCompany Percentage of share capital held by foreign company 78 in-ca ValueOfShareCapitalHeldByForeignCompany Value of share capital held by foreign company PercentageOfPaidUpCapitalHeldByForeignHoldingCompa Percentage of paid-up capital held by foreign holding 79 in-ca nyAndOrWithItsSubsidiaries company and or with its subsidiaries ValueOfPaidUpCapitalHeldByForeignHoldingCompanyAn Valueofpaid-upcapitalheldbyforeignholdingcompany 80 in-ca dOrWithItsSubsidiaries and or with its subsidiaries DetailsOfShareholdingPatternOfPromotersAndPublicAbstraDetails of shareholding pattern of promoters and public 81 in-ca ct [Abstract] Details of shareholding pattern of promoters and public 82 in-ca DetailsOfShareholdingPatternOfPromotersAndPublicTable [Table] 83 in-ca ShareholdingPatternOfPromotersAndPublicAxis Shareholding pattern of promoters and public [Axis] 84 in-ca ShareholdingPatternOfPromotersAndPublicMember Shareholding pattern of promoters and public [Member] 85 in-ca PromotersMember Promoters [Member] 86 in-ca PublicShareholdingMember Public shareholding [Member] 87 in-ca ClassificationBasedOnNationalityOrOriginAxis Classification based on nationality or origin [Axis] 88 in-ca ClassificationBasedOnNationalityOrOriginMember Classification based on nationality or origin [Member] 89 in-ca IndianMember Indian [Member] 90 in-ca ForeignMember Foreign [Member] DetailsOfShareholdingPatternOfPromotersAndPublicLineIt Details of shareholding pattern of promoters and public 91 in-ca ems [Line Items] 92 in-ca NumberOfSharesHeldByIndian Number of shares held by Indian 93 in-ca PercentageOfSharesHeldByIndian Percentage of shares held by Indian 94 in-ca NumberOfSharesHeldByNonResidentIndian Number of shares held by non-resident Indian 95 in-ca PercentageOfSharesHeldByNonResidentIndian Percentage of shares held by non-resident Indian NumberOfSharesHeldByForeignNationalOtherThanNonRe Numberofsharesheldbyforeignnationalotherthannon- 96 in-ca sidentIndian resident Indian PercentageOfSharesHeldByForeignNationalOtherThanNon Percentage of shares heldby foreignnational other than 97 in-ca ResidentIndian non-resident Indian 98 in-ca NumberOfSharesHeldByCentralGovernment Number of shares held by central government 99 in-ca PercentageOfSharesHeldByCentralGovernment Percentage of shares held by central government 100 in-ca NumberOfSharesHeldByStateGovernment Number of shares held by state government 101 in-ca PercentageOfSharesHeldByStateGovernment Percentage of shares held by state government 102 in-ca NumberOfSharesHeldByGovernmentCompanies Number of shares held by government companies 103 in-ca PercentageOfSharesHeldByGovernmentCompanies Percentage of shares held by government companies 104 in-ca NumberOfSharesHeldByInsuranceCompanies Number of shares held by insurance companies 105 in-ca PercentageOfSharesHeldByInsuranceCompanies Percentage of shares held by insurance companies 106 in-ca NumberOfSharesHeldByBanks Number of shares held by banks 107 in-ca PercentageOfSharesHeldByBanks Percentage of shares held by banks 108 in-ca NumberOfSharesHeldByFinancialInstitutions Number of shares held by financial institutions 109 in-ca PercentageOfSharesHeldByFinancialInstitutions Percentage of shares held by financial institutions 110 in-ca NumberOfSharesHeldByForeignInstitutionalInvestors Number of shares held by foreign institutional investors 111 in-ca PercentageOfSharesHeldByForeignInstitutionalInvestors Percentage of shares held by foreign institutional investors 112 in-ca NumberOfSharesHeldByMutualFunds Number of shares held by mutual funds 113 in-ca PercentageOfSharesHeldByMutualFunds Percentage of shares held by mutual funds 114 in-ca NumberOfSharesHeldByVentureCapital Number of shares held by venture capital728 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 115 in-ca PercentageOfSharesHeldByVentureCapital Percentage of shares held by venture capital 116 in-ca NumberOfSharesHeldByBodyCorporate Number of shares held by body corporate 117 in-ca PercentageOfSharesHeldByBodyCorporate Percentage of shares held by body corporate 118 in-ca NumberOfSharesHeldByOthers Number of shares held by others 119 in-ca PercentageOfSharesHeldByOthers Percentage of shares held by others Total 120 in-ca NumberOfShares Number of shares number of shares Total of 121 in-ca PercentageOfShares Percentage of shares percentage shares 122 in-ca NumberOfShareholdersPromoters Number of shareholders promoters 123 in-ca NumberOfShareholdersPublic Number of shareholders public Total number of 124 in-ca NumberOfShareholdersPromotersAndPublic Number of shareholders promoters and public shareholders promoters and public 125 in-ca BreakupOfEquityShareWarrantsAbstract Breakup of equity share warrants [Abstract] 126 in-ca EquityShareWarrantsForExistingMembers Equity share warrants for existing members 127 in-ca EquityShareWarrantsForOthers Equity share warrants for others DetailsOfShareApplicationMoneyReceivedAndPaidAbstrac Details of share application money received and paid 128 in-ca t [Abstract] 129 in-ca ShareApplicationMoneyReceivedDuringYear Share application money received during year 130 in-ca ShareApplicationMoneyPaidDuringYear Share application money paid during year AmountOfShareApplicationMoneyReceivedBackDuringYe Amountofshareapplicationmoneyreceivedbackduring 131 in-ca ar year AmountOfShareApplicationMoneyRepaidReturnedBackDu Amountofshareapplicationmoneyrepaidreturnedback 132 in-ca ringYear during year Number of person share application money paid during 133 in-ca NumberOfPersonShareApplicationMoneyPaidDuringYear year NumberOfPersonShareApplicationMoneyReceivedDuringYNumberofpersonshareapplicationmoneyreceivedduring 134 in-ca ear year NumberOfPersonShareApplicationMoneyPaidAsAtEndOfYNumberofpersonshareapplicationmoneypaidasatend 135 in-ca ear of year NumberOfPersonShareApplicationMoneyReceivedAsAtEn Numberofpersonshareapplicationmoneyreceivedasat 136 in-ca dOfYear end of year 137 in-ca ShareApplicationMoneyReceivedAndDueForRefund Share application money received and due for refund DisclosureOfWhetherAllAssetsAndLiabilitiesAreRegistere Disclosureofwhetherallassetsandliabilitiesareregistered 138 in-ca dWithCompany with company 139 in-ca DisclosureOfSalientFeaturesOfArrangementOrAcquisition Disclosure of salient features of arrangement or acquisition 140 in-ca DetailsOnSweatEquitySharesAbstract Details on sweat equity shares [Abstract] 141 in-ca AmountOfSweatEquitySharesIssued Amount of sweat equity shares issued 142 in-ca DetailsRegardingCostRecordsAndCostAuditAbstract Details regarding cost records and cost audit[Abstract] Detailsregardingcostrecordsandcostauditexplanatory 143 in-ca DetailsRegardingCostRecordsAndCostAuditExplanatory [Text Block] 144 in-ca DetailsRegardingCostRecordsAbstract Details regarding cost records [Abstract] WhetherMaintenanceOfCostRecordsByCompanyHasBeen Whethermaintenanceofcostrecordsbycompanyhasbeen 145 in-ca MandatedUnderCompaniesCostRecordsAndAuditRules201 mandated under Companies (Cost Records and Audit) 4 Rules, 2014 IfYesCentralExciseTariffActHeadingInWhichProductOrSer Ifyes,CentralExciseTariffAct,headinginwhichproduct/ 146 in-ca viceIsCoveredUnderCostRecords service is covered under cost records 147 in-ca DetailsRegardingCostAuditAbstract Details regarding cost audit [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 729 WhetherAuditOfCostRecordsOfCompanyHasBeenMandate Whether audit of cost records of company has been 148 in-ca dUnderRulesSpecifiedInSN1 mandated under Rules specified in SN 1 IfYesCentralExciseTariffActHeadingInWhichProductOrSer Ifyes,CentralExciseTariffAct,headinginwhichproduct/ 149 in-ca viceIsCoveredUnderCostAudit service is covered under cost audit 150 in-ca NetWorthOfCompany Net worth of company 151 in-ca DisclosureOfDatesRegardingUnclaimedAmountsAbstract Disclosure of dates regarding unclaimed amounts [Abstract] DisclosureOfDatesFromWhichDividendIsUnclaimedBeyon Disclosure of dates from which dividend is unclaimed 152 in-ca dSevenYearsExplanatory beyond seven years explanatory [Text Block] 153 in-ca DateFromWhichDividendIsUnclaimedBeyondSevenYears Date from which dividend is unclaimed beyond seven years DisclosureOfDatesFromWhichDepositsIsUnclaimedBeyon Disclosure of dates from which deposits is unclaimed 154 in-ca dSevenYearsExplanatory beyond seven years explanatory [Text Block] 155 in-ca DateFromWhichDepositsIsUnclaimedBeyondSevenYears Date from which deposits is unclaimed beyond seven years DisclosureOfDatesFromWhichShareApplicationMoneyIsU Disclosureofdatesfromwhichshareapplicationmoneyis 156 in-ca nclaimedBeyondSevenYearsExplanatory unclaimed beyond seven years explanatory [Text Block] DateFromWhichShareApplicationMoneyIsUnclaimedBeyo Date from which share application money is unclaimed 157 in-ca ndSevenYears beyond seven years DisclosureOfDatesFromWhichInterestOnDepositsIsUnclai Disclosure of dates from which interest on deposits is 158 in-ca medBeyondSevenYearsExplanatory unclaimed beyond seven years explanatory [Text Block] DateFromWhichInterestOnDepositsIsUnclaimedBeyondSevDatefromwhichinterestondepositsisunclaimedbeyond 159 in-ca enYears seven years DisclosureOfDatesFromWhichDebenturesIsUnclaimedBey Disclosure of dates from which debentures is unclaimed 160 in-ca ondSevenYearsExplanatory beyond seven years explanatory [Text Block] DateFromWhichDebenturesIsUnclaimedBeyondSevenYear Date from which debentures is unclaimed beyond seven 161 in-ca sExplanatory years explanatory DisclosureOfDatesFromWhichInterestOnDebenturesIsUncl Disclosureofdatesfromwhichinterestondebenturesis 162 in-ca aimedBeyondSevenYearsExplanatory unclaimed beyond seven years explanatory [Text Block] DateFromWhichInterestOnDebenturesIsUnclaimedBeyond Date from which interest on debentures is unclaimed 163 in-ca SevenYears beyond seven years DisclosurePertainingToCompaniesAcceptanceOfDepositRu Disclosurepertainingtocompaniesacceptanceofdeposit 164 in-ca lesAbstract rules [Abstract] DisclosureInAccordanceWithCeilingsForLiquidAssetsAndSDisclosureinaccordancewithceilingsforliquidassetsand 165 in-ca mallDepositorsExplanatory small depositors explanatory [Text Block] 166 in-ca FinancialParametersBalanceSheetItemsAbstract Financial parameters balance sheet items [Abstract] AmountDueForTransferToInvestorEducationAndProtection Amount due for transfer to investor education and 167 in-ca Fund protection fund (IEPF) NumberOfWarrantsConvertedIntoEquitySharesDuringPerio Number of warrants converted into equity shares during 168 in-ca d period NumberOfWarrantsConvertedIntoPreferenceSharesDuringPNumber of warrants converted into preference shares 169 in-ca eriod during period Number of warrants converted into debentures during 170 in-ca NumberOfWarrantsConvertedIntoDebenturesDuringPeriod period Number of warrants issued during period (in foreign 171 in-ca NumberOfWarrantsIssuedDuringPeriodInForeignCurrency currency) 172 in-ca NumberOfWarrantsIssuedDuringPeriodINR Number of warrants issued during period (INR) NumberOfShareholdersToWhomSharesAreAllottedUnderP Numberofshareholderstowhomsharesareallottedunder 173 in-ca rivatePlacementDuringPeriod private placement during period 174 in-ca PaymentsToCostAuditorAbstract Payments to cost auditor [Abstract] 175 in-ca PaymentForCostAuditCharges Payment for cost audit charges 176 in-ca PaymentForCostComplianceReport Payment for cost compliance report730 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 177 in-ca PaymentForOtherCostServices Payment for other cost services 178 in-ca PaymentToCostAuditorForReimbursementOfExpenses Payment to cost auditor for reimbursement of expenses Total 179 in-ca PaymentsToCostAuditor Payments to cost auditor payments to cost auditor 180 in-ca TaxEffectOfExceptionalItems Tax effect of exceptional items DisclosureOfInformationOnDeviationFromAccountingStan Disclosure of information on deviation from accounting 181 in-ca dardsProfitAndLossAccountAbstract standards profit and loss account [Abstract] DisclosureOfInformationOnDeviationFromAccountingStan Disclosure of information on deviation from accounting 182 in-ca dardsProfitAndLossAccount standards profit and loss account DisclosureOfReasonsForDeviationFromAccountingStandar Disclosure of reasons for deviation from accounting 183 in-ca dsProfitAndLossAccount standards profit and loss account FinancialEffectOfDeviationFromAccountingStandardsProfi Financial effect of deviation from accounting standards 184 in-ca tAndLossAccount profit and loss account DisclosureOfContributionsMadeToPoliticalPartyOrForPolitDisclosureofcontributionsmadetopoliticalpartyorfor 185 in-ca icalPurposeAbstract political purpose [Abstract] AmountOfContributionsMadeToPoliticalPartyOrForPolitic Amount of contributions made to political party or for 186 in-ca alPurpose political purpose NameOfPoliticalPartyOfPersonToWhomContributionHasB Nameofpoliticalpartyofpersontowhomcontributionhas 187 in-ca eenMade been made DisclosureOfContributionsMadeToNationalDefenceFundA Disclosureofcontributionsmadetonationaldefencefund 188 in-ca bstract [Abstract] 189 in-ca AmountOfContributionsMadeToNationalDefenceFund Amount of contributions made to national defence fund 190 in-ca BreakupOfRevenueAsExportAndDomesticAbstract Breakup of revenue as export and domestic [Abstract] 191 in-ca DomesticTurnoverGoodsGrossAbstract Domestic turnover goods, gross [Abstract] 192 in-ca DomesticSaleManufacturedGoods Domestic sale manufactured goods 193 in-ca DomesticSaleTradedGoods Domestic sale traded goods Total domestic 194 in-ca DomesticTurnoverGoodsGross Domestic turnover goods, gross turnover goods, gross 195 in-ca ExportTurnoverGoodsGrossAbstract Export turnover goods, gross [Abstract] 196 in-ca ExportSaleManufacturedGoods Export sale manufactured goods 197 in-ca ExportSaleTradedGoods Export sale traded goods Totalexport 198 in-ca ExportTurnoverGoodsGross Export turnover goods, gross turnover goods, gross 199 in-ca DomesticRevenueServices Domestic revenue services 200 in-ca ExportRevenueServices Export revenue services DetailsOfCapitalExpenditureIncurredInForeignCurrencyAb Detailsofcapitalexpenditureincurredinforeigncurrency 201 in-ca stract [Abstract] 202 in-ca CapitalExpenditureInForeignCurrency Capital expenditure in foreign currency DisclosureOfComputationOfManagerialInformationAsPerC Disclosureofcomputationofmanagerialinformationasper 203 in-ca ompaniesActAbstract companies act [Abstract] DisclosureOfComputationOfManagerialInformationAsPerC Disclosureofcomputationofmanagerialinformationasper 204 in-ca ompaniesActExplanatory companies act explanatory [Text Block] DisclosureOfExpenditureOnCorporateSocialResponsibility Disclosureofexpenditureoncorporatesocialresponsibility 205 in-ca Abstract [Abstract] ExpenditureOnCorporateSocialResponsibilityActivitiesAsP Expenditureoncorporatesocialresponsibilityactivitiesas 206 in-ca erGuidelines per guidelines 207 in-ca DescriptionOfPresentationCurrency Description of presentation currency[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 731 WhetherCompanyIsMaintainingBooksOfAccountAndOther Whether company is maintaining books of account and 208 in-ca RelevantBooksAndPapersInElectronicForm other relevant books and papers in electronic form PostalAddressOfPlaceOfMaintenanceOfComputerServersSt Postaladdressofplaceofmaintenanceofcomputerservers 209 in-ca oringAccountingDataAbstract (storing accounting data) [Abstract] CompletePostalAddressOfPlaceOfMaintenanceOfComputerComplete postal address of place of maintenance of 210 in-ca ServersStoringAccountingData computer servers (storing accounting data) NameOfCityOfPlaceOfMaintenanceOfComputerServersSto Nameofcityofplaceofmaintenanceofcomputerservers 211 in-ca ringAccountingData (storing accounting data) NameOfStateUnionTerritoryOfPlaceOfMaintenanceOfCom Nameofstate/unionterritoryofplaceofmaintenanceof 212 in-ca puterServersStoringAccountingData computer servers (storing accounting data) PinCodeOfPlaceOfMaintenanceOfComputerServersStoring Pin code of place of maintenance of computer servers 213 in-ca AccountingData (storing accounting data) NameOfDistrictOfPlaceOfMaintenanceOfComputerServers Name of district of place of maintenance of computer 214 in-ca StoringAccountingData servers (storing accounting data) ISOCountryCodeOfPlaceOfMaintenanceOfComputerServerISO country code of place of maintenance of computer 215 in-ca sStoringAccountingData servers (storing accounting data) NameOfCountryOfPlaceOfMaintenanceOfComputerServer Name of country of place of maintenance of computer 216 in-ca sStoringAccountingData servers (storing accounting data) PhoneWithSTDISDCodeOfPlaceOfMaintenanceOfComput Phone(withSTD/ISDcode)ofplaceofmaintenanceof 217 in-ca erServersStoringAccountingData computer servers (storing accounting data) 218 in-ca ParticularsOfServiceProviderAbstract Particulars of service provider [Abstract] 219 in-ca NameOfTheServiceProvider Name of the service provider 220 in-ca InternetProtocolAddressOfServiceProvider Internet protocol address of service provider 221 in-ca LocationOfTheServiceProvider Location of the service provider WhetherBooksOfAccountAndOtherBooksAndPapersAreM Whetherbooksofaccountandotherbooksandpapersare 222 in-ca aintainedOnCloud maintained on cloud 223 in-ca AddressAsProvidedByTheServiceProvider Address as provided by the service provider 224 in-ca DisclosureRelatingToTitleDeedsOfImmovableProperties Disclosure relating to title deeds of immovable properties 225 in-ca DisclosureRelatingToTermsAndConditionsOfLoansGrantedDisclosure relating to terms and conditions of loans granted DisclosureInAuditorsReportRelatingToComplianceWithSecDisclosure inauditorsreportrelatingtocompliance with 226 in-ca tion185And186OfCompaniesAct2013 Section 185 and 186 of Companies Act, 2013 DisclosureInAuditorsReportRelatingToPublicOfferAndTer Disclosure inauditorsreportrelatingtopublic offer and 227 in-ca mLoansUsedForPurposeForWhichThoseWereRaised term loans used for purpose for which those were raised DisclosureInAuditorsReportRelatingToFraudByTheCompa Disclosure in auditors report relating to fraud by the 228 in-ca nyOrOnTheCompanyByItsOfficersOrItsEmployeesReporte companyoronthecompanybyitsofficersoritsemployees dDuringPeriod reported during period DisclosureInAuditorsReportRelatingToManagerialRemuner Disclosure in auditors report relating to managerial 229 in-ca ation remuneration 230 in-ca DisclosureInAuditorsReportRelatingToNidhiCompany Disclosure in auditors report relating to Nidhi Company DisclosureInAuditorsReportRelatingToTransactionsWithRe Disclosureinauditorsreportrelatingtotransactionswith 231 in-ca latedParties related parties Disclosure in auditors report relating to preferential DisclosureInAuditorsReportRelatingToPreferentialAllotme 232 in-ca allotment or private placement of shares or convertible ntOrPrivatePlacementOfSharesOrConvertibleDebentures debentures DisclosureInAuditorsReportRelatingToNonCashTransactio Disclosure in auditors report relating to non-cash 233 in-ca nsWithDirectorsOrPersonsConnectedWithHim transactions with directors or persons connected with him DisclosureInAuditorsReportRelatingToRegistrationUnderS Disclosureinauditorsreportrelatingtoregistrationunder 234 in-ca ection45IAOfReserveBankOfIndiaAct1934 section 45-IA of Reserve Bank of India Act, 1934732 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] WhetherThereAreContractsArrangementsTransactionsNotAWhether there are contracts/arrangements/transactionsnot 235 in-ca tArmsLengthBasis at arm's length basis 236 in-ca NatureOfRelatedPartyRelationship Nature of related party relationship WhetherThereAreMaterialContractsArrangementsTransacti Whether there are material 237 in-ca onsAtArmsLengthBasis contracts/arrangements/transactions at arm's length basis DisclosureOfReasonsIfCompanyFailsToSpendPrescribedA Disclosureofreasonsifcompanyfailstospendprescribed 238 in-ca mountOnCSR amount on CSR DisclosureOfOtherReasonsIfCompanyFailsToSpendPrescri Disclosure of other reasons if company fails to spend 239 in-ca bedAmountOnCSR prescribed amount on CSR 240 in-ca CertificateOfPracticeNumberOfSecretarialAuditor Certificate of practice number of secretarial auditor 241 in-ca NameOfCompany Name of company 242 in-ca TypeOfCashFlowStatement Type of cash flow statement DisclosureWebLinkOfCompanyAtWhichAnnualReportIsPl Disclosureweblinkofcompanyatwhichannualreportis 243 in-ca aced placed 244 in-ca DisclosureOfOtherGeneralInformationAbstract Disclosure of other general information [Abstract] 245 in-ca DateFromWhichRegisterOfMembersRemainedClosed Date from which register of members remained closed 246 in-ca DateTillWhichRegisterOfMembersRemainedClosed Date till which register of members remained closed 247 in-ca NameOfRegistrarAndTransferAgent Name of registrar and transfer agent 248 in-ca AddressAndContactDetailsOfRegistrarAndTransferAgent Address and contact details of registrar and transfer agent 249 in-ca DisclosureOfPrincipalProductOrServicesAbstract Disclosure of principal product or services [Abstract] 250 in-ca TotalNumberOfProductOrServiceCategory Total number of product or service category 251 in-ca DescriptionOfPrincipalProductOrServicesCategory Description of principal product or services category 252 in-ca DisclosureOfPrincipalProductOrServicesTable Disclosure of principal product or services [Table] 253 in-ca TypesOfPrincipalProductOrServicesAxis Types of principal product or services [Axis] 254 in-ca DisclosureOfPrincipalProductOrServicesLineItems Disclosure of principal product or services [Line Items] 255 in-ca ProductOrServiceCategoryITC4DigitCode Product or service category (ITC 4 digit) code 256 in-ca DescriptionOfProductOrServiceCategory Description of product or service category 257 in-ca TurnoverOfProductOrServiceCategory Turnover of product or service category HighestTurnoverContributingProductOrServiceITC8DigitC Highest turnover contributing product or service (ITC 8 258 in-ca ode digit) code 259 in-ca DescriptionOfProductOrService Description of product or service UnitOfMeasurementOfHighestContributingProductOrServi Unit of measurement of highest contributing product or 260 in-ca ce service 261 in-ca TurnoverOfHighestContributingProductOrService Turnover of highest contributing product or service 262 in-ca QuantityOfHighestContributingProductOrServiceInUom Quantity of highest contributing product or service in UoM 263 in-ca DisclosureInAuditorsReportExplanatory Disclosure in auditor’s report explanatory [Text Block] WhetherCompaniesAuditorsReportOrderIsApplicableOnCo Whethercompaniesauditorsreportorderisapplicableon 264 in-ca mpany company WhetherAuditorsReportHasBeenQualifiedOrHasAnyReser Whether auditors' report has been qualified or has any 265 in-ca vationsOrContainsAdverseRemarks reservations or contains adverse remarks AuditorsQualificationsReservationsOrAdverseRemarksInA Auditor's qualification(s), reservation(s) or adverse 266 in-ca uditorsReport remark(s) in auditors' report DisclosureOfAuditorsQualificationsReservationsOrAdverse Disclosure of auditor's qualification(s), reservation(s) or 267 in-ca RemarksInAuditorsReportAbstract adverse remark(s) in auditors' report [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 733 DisclosureOfAuditorsQualificationsReservationsOrAdverse Disclosure of auditor's qualification(s), reservation(s) or 268 in-ca RemarksInAuditorsReportTable adverse remark(s) in auditors' report [Table] AuditorsQualificationsReservationsOrAdverseRemarksInA Auditor's qualification(s), reservation(s) or adverse 269 in-ca uditorsReportAxis remark(s) in auditors' report [Axis] 270 in-ca AuditorsRemarkMember Auditor's remark [Member] 271 in-ca AuditorsFavourableRemarkMember Auditor's favourable remark [Member] 272 in-ca AuditorsUnfavourableRemarkMember Auditor's unfavourable remark [Member] 273 in-ca AuditorsDisclaimerRemarkMember Auditor's disclaimer remark [Member] 274 in-ca ClauseNotApplicableMember Clause not applicable [Member] DisclosureOfAuditorsQualificationsReservationsOrAdverse Disclosure of auditor's qualification(s), reservation(s) or 275 in-ca RemarksInAuditorsReportLineItems adverse remark(s) in auditors' report [Line Items] 276 in-ca DisclosureInAuditorsReportRelatingToFixedAssets Disclosure in auditors report relating to fixed assets 277 in-ca DisclosureRelatingToQuantitativeDetailsOfFixedAssets Disclosure relating to quantitative details of fixed assets DisclosureRelatingToPhysicalVerificationAndMaterialDisc Disclosure relating to physical verification and material 278 in-ca repanciesOfFixedAssets discrepancies of fixed assets 279 in-ca DisclosureInAuditorsReportRelatingToInventories Disclosure in auditors report relating to inventories 280 in-ca DisclosureInAuditorsReportRelatingToLoans Disclosure in auditors report relating to loans DisclosureAboutLoansGrantedToPartiesCoveredUnderSectiDisclosure about loans granted to parties covered under 281 in-ca on189OfCompaniesAct section 189 of companies act 282 in-ca DisclosureRegardingReceiptOfLoansGranted Disclosure regarding receipt of loans granted 283 in-ca DisclosureRegardingTermsOfRecoveryOfLoansGranted Disclosure regarding terms of recovery of loans granted 284 in-ca DisclosureInAuditorsReportRelatingToDepositsAccepted Disclosure in auditors report relating to deposits accepted DisclosureInAuditorsReportRelatingToMaintenanceOfCost Disclosureinauditorsreportrelatingtomaintenanceofcost 285 in-ca Records records DisclosureInAuditorsReportRelatingToStatutoryDuesExpla Disclosureinauditorsreportrelatingtostatutorydues[Text 286 in-ca natory Block] DisclosureRelatingToRegularityInPaymentOfUndisputedSt Disclosurerelatingtoregularityinpaymentofundisputed 287 in-ca atutoryDuesExplanatory statutory dues [Text Block] 288 in-ca DisclosureRelatingToDisputedStatutoryDuesExplanatory Disclosure relating to disputed statutory dues [Text Block] DisclosureInAuditorsReportRelatingToDefaultInRepaymen Disclosure in auditors report relating to default in 289 in-ca tOfFinancialDues repayment of financial dues 290 in-ca DetailsRegardingAuditorsAbstract Details regarding auditors [Abstract] 291 in-ca DetailsRegardingAuditorsTable Details regarding auditors [Table] 292 in-ca AuditorsAxis Auditors [Axis] 293 in-ca DetailsRegardingAuditorsLineItems Details regarding auditors [Line Items] 294 in-ca CategoryOfAuditor Category of auditor 295 in-ca NameOfAuditFirm Name of audit firm 296 in-ca NameOfAuditorSigningReport Name of auditor signing report 297 in-ca FirmsRegistrationNumberOfAuditFirm Firms registration number of audit firm 298 in-ca MembershipNumberOfAuditor Membership number of auditor 299 in-ca AddressOfAuditors Address of auditors 300 in-ca PermanentAccountNumberOfAuditorOrAuditorsFirm Permanent account number of auditor or auditor's firm 301 in-ca SRNOfFormADT1 SRN of form ADT-1 302 in-ca DateOfSigningAuditReportByAuditors Date of signing audit report by auditors 303 in-ca DateOfSigningOfBalanceSheetByAuditors Date of signing of balance sheet by auditors 304 in-ca DetailsOfSignatoriesOfFinancialStatementsAbstract Details of signatories of financial statements [Abstract] 305 in-ca DetailsOfDirectorsSigningFinancialStatementsAbstract Details of directors signing financial statements [Abstract] 306 in-ca DetailsOfDirectorsSigningFinancialStatementsTable Details of directors signing financial statements [Table]734 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 307 in-ca DirectorsSigningFinancialStatementsAxis Directors signing financial statements [Axis] Details of directors signing financial statements [Line 308 in-ca DetailsOfDirectorsSigningFinancialStatementsLineItems Items] 309 in-ca NameOfDirectorSigningFinancialStatementsAbstract Name of director signing financial statements [Abstract] 310 in-ca FirstNameOfDirector First name of director 311 in-ca MiddleNameOfDirector Middle name of director 312 in-ca LastNameOfDirector Last name of director 313 in-ca DesignationOfDirector Designation of director 314 in-ca DirectorIdentificationNumberOfDirector Director identification number of director 315 in-ca DateOfSigningOfFinancialStatementsByDirector Date of signing of financial statements by director DetailsOfCompanySecretarySigningFinancialStatementsAb Detailsofcompanysecretarysigningfinancialstatements 316 in-ca stract [Abstract] 317 in-ca NameOfCompanySecretary Name of company secretary 318 in-ca PermanentAccountNumberOfCompanySecretary Permanent account number of company secretary Date of signing of financial statements by company 319 in-ca DateOfSigningOfFinancialStatementsByCompanySecretary secretary DetailsOfChiefFinancialOfficerFinancialStatementsAbstrac Details of chief financial officer financial statements 320 in-ca t [Abstract] 321 in-ca NameOfChiefFinancialOfficer Name of chief financial officer 322 in-ca PermanentAccountNumberOfChiefFinancialOfficer Permanent account number of chief financial officer DateOfSigningOfFinancialStatementsByChiefFinancialOffi Dateofsigningoffinancialstatementsbychieffinancial 323 in-ca cer officer 324 in-ca DetailsOfManagerSigningFinancialStatementsAbstract Details of manager signing financial statements [Abstract] 325 in-ca DetailsOfManagerSigningFinancialStatementsTable Details of manager signing financial statements [Table] 326 in-ca ManagerSigningFinancialStatementsAxis Manager signing financial statements [Axis] Details of manager signing financial statements [Line 327 in-ca DetailsOfManagerSigningFinancialStatementsLineItems Items] 328 in-ca NameOfManagerAbstract Name of manager [Abstract] 329 in-ca FirstNameOfManager First name of manager 330 in-ca SecondNameOfManager Second name of manager 331 in-ca LastNameOfManager Last name of manager 332 in-ca PermanentAccountNumberOfManager Permanent account number of manager 333 in-ca DateOfSigningOfFinancialStatementsByManager Date of signing of financial statements by manager Disclosureinboardof directorsreportexplanatory[Text 334 in-ca DisclosureInBoardOfDirectorsReportExplanatory Block] 335 in-ca DescriptionOfStateOfCompaniesAffair Description of state of companies affair DisclosureRelatingToAmountsIfAnyWhichIsProposedToCaDisclosurerelatingtoamountsifanywhichisproposedto 336 in-ca rryToAnyReserves carry to any reserves DisclosuresRelatingToAmountRecommendedToBePaidAs Disclosuresrelatingtoamountrecommendedtobepaidas 337 in-ca Dividend dividend 338 in-ca DetailsRegardingEnergyConservation Details regarding energy conservation 339 in-ca DetailsRegardingTechnologyAbsorption Details regarding technology absorption 340 in-ca DetailsRegardingForeignExchangeEarningsAndOutgo Details regarding foreign exchange earnings and outgo 341 in-ca DisclosuresInDirectorsResponsibilityStatement Disclosures in director’s responsibility statement DetailsOfMaterialChangesAndCommitmentOccurredDurin Details of material changes and commitment occurred 342 in-ca gPeriodAffectingFinancialPositionOfCompany during period affecting financial position of company ParticularsOfLoansGuaranteeInvestmentUnderSection186E Particularsofloansguaranteeinvestmentundersection186 343 in-ca xplanatory [Text Block] ParticularsOfContractsArrangementsWithRelatedPartiesUn Particulars of contracts/arrangements with related parties 344 in-ca derSubSection1OfSection188Explanatory under section 188(1) [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 735 DetailsOfContractsArrangementsTransactionsNotAtArmsL Detailsofcontracts/arrangements/transactionsnotatarm's 345 in-ca engthBasisAbstract length basis [Abstract] DetailsOfContractsArrangementsTransactionsNotAtArmsL Detailsofcontracts/arrangements/transactionsnotatarm's 346 in-ca engthBasisTable length basis [Table] ContractsArrangementsTransactionsNotAtArmsLengthBasi Contracts/arrangements/transactions not at arm's length 347 in-ca sAxis basis [Axis] DetailsOfContractsArrangementsTransactionsNotAtArmsL Detailsofcontracts/arrangements/transactionsnotatarm's 348 in-ca engthBasisLineItems length basis [Line Items] DescriptionOfNatureOfContractsArrangementsTransactionsDescription of nature of 349 in-ca WithRelatedParty contracts/arrangements/transactions with related party DurationOfContractsArrangementsTransactionsWithRelate Duration of contracts/arrangements/transactions with 350 in-ca dParty related party DatesOfApprovalOfContractsArrangementsTransactionsWi Dates of approval of contracts/arrangements/transactions 351 in-ca thRelatedPartyByBoard with related party by board AmountPaidAsAdvancesIfAnyForContractsArrangementsT Amount paid as advances if any for 352 in-ca ransactionsWithRelatedParty contracts/arrangements/transactions with related party Dates on which special resolution passed in general DatesOnWhichSpecialResolutionPassedInGeneralMeetingF meeting for contracts/arrangements/transactions with 353 in-ca orContractsArrangementsTransactionsWithRelatedPartyRe related party required by section 188 of companies act, quiredBySection188OfCompaniesAct2013 2013 DetailsOfMaterialContractsArrangementsTransactionsAtAr Details of material contracts/arrangements/transactions at 354 in-ca msLengthBasisAbstract arm's length basis [Abstract] DetailsOfMaterialContractsArrangementsTransactionsAtAr Details of material contracts/arrangements/transactions at 355 in-ca msLengthBasisTable arm's length basis [Table] MaterialContractsArrangementsTransactionsAtArmsLength Materialcontracts/arrangements/transactionsatarm'slength 356 in-ca BasisAxis basis [Axis] DetailsOfMaterialContractsArrangementsTransactionsAtAr Details of material contracts/arrangements/transactions at 357 in-ca msLengthBasisLineItems arm's length basis [Line Items] DescriptionOfNatureOfMaterialContractsArrangementsTra Description of nature of material 358 in-ca nsactionsWithRelatedParty contracts/arrangements/transactions with related party DurationOfMaterialContractsArrangementsTransactionsWitDuration of material contracts/arrangements/transactions 359 in-ca hRelatedParty with related party Dates of approval of material DatesOfApprovalOfMaterialContractsArrangementsTransa 360 in-ca contracts/arrangements/transactions with related party by ctionsWithRelatedPartyByBoard board AmountPaidAsAdvancesIfAnyForMaterialContractsArrang Amount paid as advances if any for material 361 in-ca ementsTransactionsWithRelatedParty contracts/arrangements/transactions with related party DetailsOfStatementIndicatingMannerInWhichFormalAnnua Details of statement indicating manner in which formal 362 in-ca lEvaluationMadeByBoardOfItsPerformanceAndOfItsCommannualevaluationmadebyboardofitsperformanceandof itteesAndIndividualDirectorsExplanatory its committees and individual directors [Text Block] DateOfBoardOfDirectorsMeetingInWhichBoardReportRefeDateofboardofdirectors'meetinginwhichboard'sreport 363 in-ca rredToUnderSection134WasApproved referred to under section 134 was approved DisclosureOfExtractOfAnnualReturnAsProvidedUnderSub Disclosure of extractof annualreturnas providedunder 364 in-ca Section3OfSection92Explanatory section 92(3) [Text Block] DetailsOfPrincipalBusinessActivitiesContributing10PercentDetailsofprincipalbusinessactivitiescontributing10%or 365 in-ca OrMoreOfTotalTurnoverOfCompanyAbstract more of total turnover of company [Abstract]736 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsOfPrincipalBusinessActivitiesContributing10PercentDetailsofprincipalbusinessactivitiescontributing10%or 366 in-ca OrMoreOfTotalTurnoverOfCompanyTable more of total turnover of company [Table] 367 in-ca PrincipalBusinessActivitiesOfCompanyAxis Principal business activities of company [Axis] 368 in-ca ProductOrServiceMember Product/service [Member] 369 in-ca ProductOrService1Member Product/service 1 [Member] 370 in-ca ProductOrService2Member Product/service 2 [Member] 371 in-ca ProductOrService3Member Product/service 3 [Member] 372 in-ca ProductOrService4Member Product/service 4 [Member] 373 in-ca ProductOrService5Member Product/service 5 [Member] 374 in-ca ProductOrService6Member Product/service 6 [Member] 375 in-ca ProductOrService7Member Product/service 7 [Member] 376 in-ca ProductOrService8Member Product/service 8 [Member] 377 in-ca ProductOrService9Member Product/service 9 [Member] 378 in-ca ProductOrService10Member Product/service 10 [Member] DetailsOfPrincipalBusinessActivitiesContributing10PercentDetailsofprincipalbusinessactivitiescontributing10%or 379 in-ca OrMoreOfTotalTurnoverOfCompanyLineItems more of total turnover of company [Line Items] 380 in-ca NameOfMainProductOrService Name of main product/service 381 in-ca DescriptionOfMainProductOrService Description of main product/service 382 in-ca NICCodeOfProductOrService NIC code of product/service 383 in-ca PercentageToTotalTurnoverOfCompany Percentage to total turnover of company ParticularsOfHoldingSubsidiaryAndAssociateCompaniesA Particularsofholding,subsidiaryandassociatecompanies 384 in-ca bstract [Abstract] ParticularsOfHoldingSubsidiaryAndAssociateCompaniesTa Particularsofholding,subsidiaryandassociatecompanies 385 in-ca ble [Table] 386 in-ca ParticularsOfCompaniesAxis Particulars of companies [Axis] ParticularsOfHoldingSubsidiaryAndAssociateCompaniesLi Particularsofholding,subsidiaryandassociatecompanies 387 in-ca neItems [Line Items] 388 in-ca AddressOfCompany Address of company 389 in-ca CountryOfIncorporationOfCompany Country of incorporation of company 390 in-ca CINOfCompany CIN of company 391 in-ca GLNOfCompany GLN of company 392 in-ca TypeOfCompany Type of company 393 in-ca PercentageOfSharesHeld Percentage of shares held 394 in-ca ApplicableSection Applicable section 395 in-ca DetailsOfShareholdingPatternAbstract Details of shareholding pattern [Abstract] 396 in-ca DetailsOfShareholdingPatternTable Details of shareholding pattern [Table] 397 in-ca ShareholdingPatternAxis Shareholding pattern [Axis] 398 in-ca ShareholdersMember Shareholders [Member] 399 in-ca IndividualHUFMember Individual/HUF [Member] 400 in-ca CentralGovernmentMember Central government [Member] 401 in-ca StateGovernmentMember State government [Member] 402 in-ca CorporateBodiesMember Corporate bodies [Member] 403 in-ca BanksFinancialInstitutionsMember Banks/financial institutions [Member] 404 in-ca OtherMember Other [Member] 405 in-ca NRIIndividualMember NRI individual [Member] 406 in-ca OtherForeignIndividualMember Other foreign individual [Member] 407 in-ca ForeignCorporateBodiesMember Foreign corporate bodies [Member] 408 in-ca ForeignBanksFinancialInstitutionsMember Foreign banks/financial institutions [Member] 409 in-ca ForeignOtherMember Foreign other [Member] 410 in-ca InstitutionsMember Institutions [Member] 411 in-ca MutualFundsMember Mutual funds [Member] 412 in-ca PublicShareholdingBanksFinancialInstitutionsMember Public shareholding banks/financial institutions [Member] 413 in-ca PublicShareholdingCentralGovernmentMember Public shareholding central government [Member] 414 in-ca PublicShareholdingStateGovernmentMember Public shareholding state government [Member] 415 in-ca VentureCapitalFundsMember Venture capital funds [Member] 416 in-ca InsuranceCompaniesMember Insurance companies [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 737 417 in-ca ForeignInstitutionalInvestorMember Foreign institutional investor [Member] 418 in-ca ForeignVentureCapitalFundsMember Foreign venture capital funds [Member] 419 in-ca OtherInstitutionsMember Others institutions [Member] 420 in-ca NonInstitutionsMember Non institutions [Member] 421 in-ca NonInstitutionsCorporateBodiesMember Non institutions corporate bodies [Member] 422 in-ca IndianCorporateBodiesMember Indian corporate bodies [Member] 423 in-ca OverseasCorporateBodiesMember Overseas corporate bodies [Member] 424 in-ca IndividualsMember Individuals [Member] IndividualShareholdersHoldingNominalShareCapitalUptoR Individualshareholdersholdingnominalsharecapitalupto 425 in-ca upeesOneLakhMember rupees one lakh [Member] IndividualShareholdersHoldingNominalShareCapitalInExce Individual shareholders holding nominal share capital in 426 in-ca ssOfRupeesOneLakhMember excess of rupees one lakh [Member] 427 in-ca OtherNonInstitutionsMember Other non-institutions [Member] 428 in-ca SharesHeldByCustodianForGDRsAndADRsMember Shares held by custodian for GDRs and ADRs [Member] 429 in-ca DetailsOfShareholdingPatternLineItems Details of shareholding pattern [Line Items] Number of Number of demat shares demat shares 430 in-ca NumberOfDematSharesHeld Number of demat shares held held at heldatendof beginning of period period Number of Number of physical shares physical 431 in-ca NumberOfPhysicalSharesHeld Number of physical shares held held at shares held beginning of end of period period Total numberTotalnumber of shares heldof shares 432 in-ca NumberOfSharesHeld Number of shares held at beginningofheldatendof period period Percentage of Percentageof total shares total shares 433 in-ca PercentageOfTotalSharesHeld Percentage of total shares held held at heldatendof beginning of period period 434 in-ca PercentageOfChangeInSharesHeldDuringYear Percentage of change in shares held during year 435 in-ca DetailsOfShareholdingOfPromotersAbstract Details of shareholding of promoters [Abstract] 436 in-ca DetailsOfShareholdingOfPromotersTable Details of shareholding of promoters [Table] 437 in-ca PromotersAxis Promoters [Axis] 438 in-ca DetailsOfShareholdingOfPromotersLineItems Details of shareholding of promoters [Line Items] 439 in-ca ShareholdersName Shareholder’s name Percentage of Percentageof shares shares pledged/encum pledged/encu 440 in-ca PercentageOfSharesPledgedEncumberedToTotalShares Percentage of shares pledged/encumbered to total shares bered to total mbered to shares at totalsharesat beginning of end of period period 441 in-ca DetailsOfChangeInPromotersShareholdingExplanatory Details of change in promoters shareholding [Text Block] 442 in-ca DetailsOfChangeInPromotersShareholdingAbstract Details of change in promoters’ shareholding [Abstract] 443 in-ca DetailsOfChangeInPromotersShareholdingTable Details of change in promoters’ shareholding [Table] 444 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] 445 in-ca ShareholdingMember Shareholding [Member] 446 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member]738 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 447 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] 448 in-ca DetailsOfChangeInPromotersShareholdingLineItems Details of change in promoters’ shareholding [Line Items] 449 in-ca NameOfPromoter Name of promoter 450 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year 451 in-ca PercentageIncreaseDecreaseInShareholdingDuringYear Percentage increase decrease in shareholding during year DetailsOfIncreaseDecreaseInPromotersShareholdingDuring Details of increase (decrease) in promoters shareholding 452 in-ca YearExplanatory during year [Text Block] DetailsOfShareholdingPatternOfTop10ShareholdersAbstrac Details of shareholding pattern of top 10 shareholders 453 in-ca t [Abstract] Details of shareholding pattern of top 10 shareholders 454 in-ca DetailsOfShareholdingPatternOfTop10ShareholdersTable [Table] 455 in-ca NameOfTop10ShareholderAxis Name of top 10 shareholder [Axis] 456 in-ca NameOfTop10ShareholderMember Name of top 10 shareholder [Member] 457 in-ca Top1ShareholderMember Top 1 shareholder [Member] 458 in-ca Top2ShareholderMember Top 2 shareholder [Member] 459 in-ca Top3ShareholderMember Top 3 shareholder [Member] 460 in-ca Top4ShareholderMember Top 4 shareholder [Member] 461 in-ca Top5ShareholderMember Top 5 shareholder [Member] 462 in-ca Top6ShareholderMember Top 6 shareholder [Member] 463 in-ca Top7ShareholderMember Top 7 shareholder [Member] 464 in-ca Top8ShareholderMember Top 8 shareholder [Member] 465 in-ca Top9ShareholderMember Top 9 shareholder [Member] 466 in-ca Top10ShareholderMember Top 10 shareholder [Member] DetailsOfShareholdingPatternOfTop10ShareholdersLineIte Detailsofshareholdingpatternoftop10shareholders[Line 467 in-ca ms Items] DetailsOfIncreaseDecreaseInTop10ShareholdersDuringYea Detailsofincrease(decrease)intop10shareholdersduring 468 in-ca rExplanatory year [Text Block] DetailsOfShareholdingPatternOfDirectorsAndKeyManageri Details of shareholding pattern of directors and key 469 in-ca alPersonnelExplanatory managerial personnel [Text Block] DetailsOfShareholdingPatternOfDirectorsAndKeyManageri Details of shareholding pattern of directors and key 470 in-ca alPersonnelAbstract managerial personnel [Abstract] DetailsOfShareholdingPatternOfDirectorsAndKeyManageri Details of shareholding pattern of directors and key 471 in-ca alPersonnelTable managerial personnel [Table] 472 in-ca DirectorsAndKeyManagerialPersonnelAxis Directors and key managerial personnel [Axis] DetailsOfShareholdingPatternOfDirectorsAndKeyManageri Details of shareholding pattern of directors and key 473 in-ca alPersonnelLineItems managerial personnel [Line Items] 474 in-ca NameOfDirectorsAndKeyManagerialPersonnel Name of directors and key managerial personnel Details of increase (decrease) in directors and key DetailsOfIncreaseDecreaseInDirectorsAndKeyManagerialP 475 in-ca managerial personnel shareholding during year [Text ersonnelShareholdingDuringYearExplanatory Block] 476 in-ca DetailsOfIndebtednessOfCompanyAbstract Details of indebtedness of company [Abstract] 477 in-ca DetailsOfIndebtednessOfCompanyTable Details of indebtedness of company [Table] 478 in-ca IndebtednessAxis Indebtedness [Axis] 479 in-ca IndebtednessMember Indebtedness [Member] 480 in-ca SecuredLoansExcludingDepositsMember Secured loans excluding deposits [Member] 481 in-ca UnsecuredLoansMember Unsecured loans [Member] 482 in-ca DetailsOfIndebtednessOfCompanyLineItems Details of indebtedness of company [Line Items] Principal Principal amount atamount at 483 in-ca PrincipalAmount Principal amount beginning ofend of financial year financial year InterestduebutInterest due not paid atbut not paid 484 in-ca InterestDueButNotPaid Interest due but not paid beginning ofat end of financial year financial year[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 739 Interest Interestaccrued accrued but but not due at 485 in-ca InterestAccruedButNotDue Interest accrued but not due not due at beginning of end of financial year financial year Total Total indebtedness atindebtedness 486 in-ca Indebtedness Indebtedness beginning ofat end of financial year financial year 487 in-ca ChangesInIndebtednessAbstract Changes in indebtedness [Abstract] 488 in-ca AdditionInIndebtedness Addition in indebtedness 489 in-ca ReductionInIndebtedness Reduction in indebtedness Total changes in 490 in-ca ChangesInIndebtedness Changes in indebtedness indebtednes s DetailsOfPenaltyPunishmentCompoundingOfOffenceAbstr Details of penalty/punishment/compounding of offence 491 in-ca act [Abstract] Details of penalty/punishment/compounding of offence 492 in-ca DetailsOfPenaltyPunishmentCompoundingOfOffenceTable [Table] 493 in-ca OffenderAxis Offender [Axis] DetailsOfPenaltyPunishmentCompoundingOfOffenceLineIt Details of penalty/punishment/compounding of offence 494 in-ca ems [Line Items] 495 in-ca NameOfOffender Name of offender 496 in-ca TypeOfOffender Type of offender 497 in-ca CINOfOffender CIN of offender 498 in-ca PermanentAccountNumberOfOffender Permanent account number of offender 499 in-ca IdentificationNumberOfOffenderOutsideIndia Identification number of offender outside India NatureOfIssuingAuthorityInCountryOfIncorporationOrResi Natureofissuingauthorityincountryofincorporationor 500 in-ca denceOfOffender residence of offender 501 in-ca TypeOfOffence Type of offence 502 in-ca SectionOfCompaniesAct Section of companies act 503 in-ca BriefDescriptionOfOffence Brief description of offence 504 in-ca DetailsOfPenaltyPunishmentCompoundingFeesImposed Details of penalty/punishment/compounding fees imposed 505 in-ca Authority Authority 506 in-ca AppealMade Appeal made DisclosureOfStatementOnDeclarationGivenByIndependent Disclosure of statement on declaration given by 507 in-ca DirectorsUnderSubSection6OfSection149Explanatory independent directors under section 149(6) [Text Block] DisclosureForCompaniesCoveredUnderSubSection1OfSecti Disclosureforcompaniescoveredundersection178(1)on on178OnDirectorsAppointmentAndRemunerationIncluding 508 in-ca directors appointment and remuneration including other OtherMattersProvidedUnderSubSection3OfSection178Expl matters provided under section 178(3) [Text Block] anatory DetailsRegardingAuditorsQualificationsReservationsAdver Details regarding auditors' qualification(s), reservation(s) 509 in-ca seRemarksInAuditorsReportAbstract adverse remark(s) in auditors' report [Abstract] DetailsRegardingAuditorsQualificationsReservationsAdver Details regarding auditors' qualification(s), reservation(s) 510 in-ca seRemarksInAuditorsReportTable adverse remark(s) in auditors' report [Table] AuditorsQualificationsReservationsAdverseRemarksInAudi Auditors'qualification(s),reservation(s)adverseremark(s) 511 in-ca torsReportAxis in auditors' report [Axis] DetailsRegardingAuditorsQualificationsReservationsAdver Details regarding auditors' qualification(s), reservation(s) 512 in-ca seRemarksInAuditorsReportLineItems adverse remark(s) in auditors' report [Line Items] AuditorsQualificationsReservationsAdverseRemarksInAudi Auditors'qualification(s),reservation(s)adverseremark(s) 513 in-ca torsReport in auditors' report740 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DirectorsCommentOnAuditorsQualificationsReservationsA Directors' comment on auditors' qualification(s), 514 in-ca dverseRemarksInAuditorsReport reservation(s) adverse remark(s) in auditors' report Details regarding company secretary qualification or DetailsRegardingCompanySecretaryQualificationOrObserv 515 in-ca observation or other remarks in secretarial audit report ationOrOtherRemarksInSecretarialAuditReportAbstract [Abstract] Details regarding company secretary qualification or DetailsRegardingCompanySecretaryQualificationOrObserv 516 in-ca observation or other remarks in secretarial audit report ationOrOtherRemarksInSecretarialAuditReportTable [Table] CompanySecretaryQualificationOrObservationOrOtherRemCompany secretary qualification or observation or other 517 in-ca arksInSecretarialAuditReportAxis remarks in secretarial audit report [Axis] Details regarding company secretary qualification or DetailsRegardingCompanySecretaryQualificationOrObserv 518 in-ca observation or other remarks in secretarial audit report ationOrOtherRemarksInSecretarialAuditReportLineItems [Line Items] CompanySecretaryQualificationOrObservationOrOtherRemCompany secretary qualification or observation or other 519 in-ca arksInSecretarialAuditReport remarks in secretarial audit report DirectorsCommentOnCompanySecretaryQualificationOrObDirectors'commentoncompanysecretaryqualificationor 520 in-ca servationOrOtherRemarksInSecretarialAuditReport observation or other remarks in secretarial audit report DisclosureOfStatementOnDevelopmentAndImplementation Disclosure of statement on development and 521 in-ca OfRiskManagementPolicyExplanatory implementation of risk management policy [Text Block] DetailsOnPolicyDevelopmentAndImplementationByCompa Details on policy development and implementation by 522 in-ca nyOnCorporateSocialResponsibilityInitiativesTakenDuring companyoncorporatesocialresponsibilityinitiativestaken YearExplanatory during year [Text Block] DisclosureAsPerSubRule5OfRule8OfCompaniesAccountsRDisclosure as per rule 8(5) of companies accounts rules 523 in-ca ules2014Explanatory 2014 [Text Block] 524 in-ca DisclosureOfFinancialSummaryOrHighlightsExplanatory Disclosure of financial summary or highlights [Text Block] 525 in-ca DisclosureOfChangeInNatureOfBusinessExplanatory Disclosure of change in nature of business [Text Block] DetailsOfDirectorsOrKeyManagerialPersonnelsWhoWereADetailsofdirectorsorkeymanagerialpersonnelswhowere 526 in-ca ppointedOrHaveResignedDuringYearExplanatory appointed or have resigned during year [Text Block] DisclosureOfCompaniesWhichHaveBecomeOrCeasedToBe Disclosureofcompanieswhichhavebecomeorceasedto 527 in-ca ItsSubsidiariesJointVenturesOrAssociateCompaniesDuring be its subsidiaries, joint venturesor associate companies YearExplanatory during year [Text Block] DetailsRelatingToDepositsCoveredUnderChapterVOfCompDetails relating to deposits covered under chapter v of 528 in-ca aniesActExplanatory companies act [Text Block] 529 in-ca DepositsAcceptedDuringYear Deposits accepted during year 530 in-ca DepositsRemainedUnpaidOrUnclaimedAtEndOfYear Deposits remained unpaid or unclaimed at end of year AmountOfDefaultInRepaymentOfDepositsOrPaymentOfInt Amountofdefaultinrepaymentofdepositsorpaymentof 531 in-ca erestThereonBeginningOfYear interest thereon beginning of year MaximumAmountOfDefaultInRepaymentOfDepositsOrPay Maximumamountofdefaultinrepaymentofdepositsor 532 in-ca mentOfInterestThereonDuringYear payment of interest thereon during year AmountOfDefaultInRepaymentOfDepositsOrPaymentOfInt Amountofdefaultinrepaymentofdepositsorpaymentof 533 in-ca erestThereonEndOfYear interest thereon end of year NumberOfCasesOfDefaultInRepaymentOfDepositsOrPaym Number of cases of default in repayment of deposits or 534 in-ca entOfInterestThereonBeginningOfYear payment of interest thereon beginning of year MaximumNumberOfCasesOfDefaultInRepaymentOfDeposiMaximum number of cases of default in repayment of 535 in-ca tsOrPaymentOfInterestThereonDuringYear deposits or payment of interest thereon during year NumberOfCasesOfDefaultInRepaymentOfDepositsOrPaym Number of cases of default in repayment of deposits or 536 in-ca entOfInterestThereonEndOfYear payment of interest thereon end of year[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 741 DetailsOfDepositsWhichAreNotInComplianceWithRequire Details of deposits which are not in compliance with 537 in-ca mentsOfChapterVOfCompaniesActExplanatory requirements of chapter v of act [Text Block] DetailsOfSignificantAndMaterialOrdersPassedByRegulator Details of significant and material orders passed by 538 in-ca sOrCourtsOrTribunalsImpactingGoingConcernStatusAndC regulatorsorcourtsortribunalsimpactinggoingconcern ompanysOperationsInFutureExplanatory status and company’s operations in future [Text Block] DetailsRegardingAdequacyOfInternalFinancialControlsWit Details regarding adequacy of internal financial controls 539 in-ca hReferenceToFinancialStatementsExplanatory with reference to financial statements [Text Block] DisclosureOfContentsOfCorporateSocialResponsibilityPoli Disclosure of contents of corporate social responsibility 540 in-ca cyExplanatory policy [Text Block] 541 in-ca DirectorOrManagerialPersonnelRemunerationAxis Director or managerial personnels remuneration [Axis] RatioOfRemunerationOfDirectorOrManagerialPersonnelTo Ratioofremunerationofdirectorormanagerialpersonnel 542 in-ca MedianOfRemunerationOfEmployeesForFinancialYear to median of remuneration of employees for financial year PercentageIncreaseInMedianRemunerationOfEmployeesInFPercentageincreaseinmedianremunerationofemployees 543 in-ca inancialYear in financial year 544 in-ca NumberOfPermanentEmployeesOnRollsOfCompany Number of permanent employees on rolls of company StatementThatRemunerationIsAsPerRemunerationPolicyOf Statementthatremunerationisasperremunerationpolicy 545 in-ca Company of company Statementshowingdetailsofemployeesofcompanyunder StatementShowingDetailsOfEmployeesOfCompanyUnderS rule 5(2) and (3) of companies appointment and 546 in-ca ubRule2And3OfRule5OfCompaniesAppointmentAndRemu remuneration of managerial personnels rules 2014 [Text nerationOfManagerialPersonnelsRules2014Explanatory Block] DisclosureRegardingIssueOfSweatEquitySharesExplanator Disclosure regarding issue of sweat equity shares [Text 547 in-ca y Block] ClassOfDirectorOrEmployeeToWhomSweatEquityShares Classofdirectororemployeetowhomsweatequityshares 548 in-ca WereIssued were issued 549 in-ca ClassOfSharesIssuedAsSweatEquityShares Class of shares issued as sweat equity shares DetailsOfSweatEquitySharesIssuedUnderClauseCOfSubRulDetailsofsweatequitysharesissuedunderclause(c)of 550 in-ca e13OfRule8OfCompaniesShareCapitalAndDebenturesRule subrule (13) of rule (8) of companiesshare capitaland s2014Explanatory debentures rules 2014 [Text Block] 551 in-ca ReasonsForIssueOfSweatEquityShares Reasons for issue of sweat equity shares PrincipalTermsAndConditionsForIssueOfSweatEquitySharePrincipal terms and conditions for issue of sweat equity 552 in-ca sIncludingPricingFormula shares including pricing formula TotalNumberOfSharesArisingAsResultOfIssueOfSweatEqu Totalnumberofsharesarisingasresultofissueofsweat 553 in-ca ityShares equity shares PercentageOfSweatEquitySharesOfTotalPostIssuedAndPaidPercentageofsweatequitysharesoftotalpostissuedand 554 in-ca UpShareCapital paid up share capital ConsiderationIncludingConsiderationOtherThanCashRecei Consideration (including consideration other than cash) 555 in-ca vedOrBenefitAccruedToCompanyFromIssueOfSweatEquit receivedorbenefitaccruedtocompanyfromissueofsweat yShares equity shares DilutedEarningsPerSharePursuantToIssuanceOfSweatEquit Dilutedearningsper sharepursuanttoissuance ofsweat 556 in-ca yShares equity shares DisclosureOfVotingRightsNotExercisedDirectlyByEmploy Disclosure of voting rights not exercised directly by 557 in-ca eesExplanatory employees [Text Block] NamesOfEmployeesNotExercisedVotingRightsDirectlyExp Names of employees not exercised votingrightsdirectly 558 in-ca lanatory [Text Block] 559 in-ca ReasonsForNotVotingDirectlyExplanatory Reasons for not voting directly [Text Block] Name of person exercising voting rights directly [Text 560 in-ca NameOfPersonExercisingVotingRightsDirectlyExplanatory Block] NumberOfSharesHeldByEmployeesExercisingVotingRight Number of shares held by employees exercising voting 561 in-ca sDirectly rights directly PercentageOfExercisedSharesHeldByEmployeesToTotalPaiPercentageofexercisedsharesheldbyemployeestototal 562 in-ca dUpShareCapitalOfCompany paid up share capital of company742 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 563 in-ca DateOfGeneralMeetingWhenVotingPowerExercised Date of general meeting when voting power exercised ResolutionsOnWhichVotesCastedByPersonsHoldingSuchV Resolutionsonwhichvotescastedbypersonsholdingsuch 564 in-ca otingPowerExplanatory voting power [Text Block] PercentageOfSuchVotingPowerToTotalVotingPowerOnEac Percentageofsuchvotingpowertototalvotingpoweron 565 in-ca hResolution each resolution 566 in-ca WhetherVotesWereCastInFavourOfResolution Whether votes were cast in favour of resolution DisclosureOfEquitySharesWithDifferentialRightsExplanato Disclosure of equity shares withdifferential rights[Text 567 in-ca ry Block] 568 in-ca NumberOfSharesAllottedWithDifferentialRights Number of shares allotted with differential rights DetailsOfDifferentialRightsRelatingToVotingRightsAndDi Detailsof differentialrightsrelatingtovotingrightsand 569 in-ca videndsExplanatory dividends [Text Block] PercentageOfSharesWithDifferentialRightsIssuedToTotalP Percentageofshareswithdifferentialrightsissuedtototal 570 in-ca ostIssueEquityShareCapital post issue equity share capital PercentageOfVotingRightsWhichEquityShareCapitalWithD Percentageofvotingrightswhichequitysharecapitalwith 571 in-ca ifferentialVotingRightShallCarryToTotalVotingRightOfAg differentialvotingrightshallcarrytototalvotingrightof gregateEquityShareCapital aggregate equity share capital 572 in-ca PricePerDifferentialRightsShareIssued Price per differential rights share issued ParticularsOfPromotersDirectorsOrKeyManagerialPersonneParticulars of promoters, directors or key managerial 573 in-ca lsToWhomSuchSharesAreIssuedExplanatory personnels to whom such shares are issued [Text Block] DetailsOfChangeInControlIfAnyInCompanyConsequentToI Detailsofchangeincontrol,ifany,incompanyconsequent 574 in-ca ssueOfEquitySharesWithDifferentialVotingRightsExplanat to issue of equity shares with differential voting rights ory [Text Block] DilutedEarningPerSharePursuantToIssueOfEachClassOfSh Dilutedearningpersharepursuanttoissueofeachclassof 575 in-ca ares shares DetailsOfPreAndPostIssueShareholdingPatternAlongWithVDetails of pre and post issue shareholding pattern along 576 in-ca otingRightsExplanatory with voting rights [Text Block] DisclosureOfCompositionOfAuditCommitteeAndNonAcce Disclosure of composition of audit committee and non- 577 in-ca ptanceOfAnyRecommendationOfAuditCommitteeAlongWitacceptance of any recommendation of audit committee hReasonsExplanatory along with reasons [Text Block] DisclosureOfDetailsOfEstablishmentOfVigilMechanismEx Disclosureofdetailsofestablishmentofvigilmechanism 578 in-ca planatory [Text Block] Disclosure of policy formulated by nomination and DisclosureOfPolicyFormulatedByNominationAndRemuner remuneration committee relating to remuneration for 579 in-ca ationCommitteeRelatingToRemunerationForDirectorsKey directors,keymanagerialpersonnelsandotheremployees ManagerialPersonnelsAndOtherEmployeesExplanatory [Text Block] DisclosureOfReceiptOfCommissionByDirectorFromHoldin Disclosure of receipt of commission by director from 580 in-ca gCompanyOrSubsidiaryCompany holding company or subsidiary company DisclosureOfFactsOfResignationOfDirectorInReportOfDireDisclosureoffactsofresignationofdirectorinreportof 581 in-ca ctorsLaidInImmediatelyFollowingGeneralMeetingExplanat directors laid in immediately following general meeting ory [Text Block] DisclosureOfReportConcernsAboutUnethicalBehaviourAct Disclosure of report concerns about unethical behaviour, 582 in-ca ualOrSuspectedFraudOrViolationOfCompanysCodeOfCon actualorsuspectedfraudorviolationofcompany’scodeof ductOrEthicsPolicyExplanatory conduct or ethics policy [Text Block] 583 in-ca NumberOfMeetingsOfBoard Number of meetings of board 584 in-ca DetailsOfSignatoriesOfBoardReportAbstract Details of signatories of board report [Abstract] 585 in-ca DetailsOfDirectorsSigningBoardReportTable Details of directors signing board report [Table] 586 in-ca DirectorsSigningBoardReportAxis Directors signing board report [Axis] 587 in-ca DetailsOfDirectorsSigningBoardReportLineItems Details of directors signing board report [Line Items] 588 in-ca NameOfDirectorSigningBoardReportAbstract Name of director signing board report [Abstract] 589 in-ca DateOfSigningBoardReport Date of signing board report Disclosure in secretarial audit report explanatory [Text 590 in-ca DisclosureInSecretarialAuditReportExplanatory Block] 591 in-ca WhetherSecretarialAuditReportIsApplicableOnCompany Whether secretarial audit report is applicable on company WhetherSecretarialAuditReportHasBeenQualifiedOrHasAn Whethersecretarialauditreporthasbeenqualifiedorhas 592 in-ca yObservationOrOtherRemarks any observation or other remarks[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 743 SecretarialQualificationsOrObservationsOrOtherRemarksIn Secretarialqualificationsorobservationsorotherremarks 593 in-ca SecretarialAuditReport in secretarial audit report 594 in-ca DetailsOfSignatoriesOfSecretarialAuditReportAbstract Details of signatories of secretarial audit report [Abstract] 595 in-ca DetailsOfSignatoriesOfSecretarialAuditReportTable Details of signatories of secretarial audit report [Table] 596 in-ca SignatoriesOfSecretarialAuditReportAxis Signatories of secretarial audit report [Axis] 597 in-ca DetailsOfSignatoriesOfSecretarialAuditReportLineItems Details of signatories of secretarial audit report [Line Items] 598 in-ca CategoryOfSecretarialAuditor Category of secretarial auditor 599 in-ca NameOfSecretarialAuditFirm Name of secretarial audit firm 600 in-ca NameOfSecretarialAuditorSigningReport Name of secretarial auditor signing report 601 in-ca FirmsRegistrationNumberOfSecretarialAuditFirm Firms registration number of secretarial audit firm 602 in-ca MembershipNumberOfSecretarialAuditor Membership number of secretarial auditor 603 in-ca AddressOfSecretarialAuditors Address of secretarial auditors PermanentAccountNumberOfSecretarialAuditorOrSecretari Permanent account number of secretarial auditor or 604 in-ca alAuditorsFirm secretarial auditors firm 605 in-ca DateOfSigningSecretarialAuditReport Date of signing secretarial audit report DisclosureOfKeyManagerialPersonnelsAndDirectorsAndR Disclosureofkeymanagerialpersonnelsanddirectorsand 606 in-ca emunerationToKeyManagerialPersonnelsAndDirectorsExpl remuneration to key managerial personnels and directors anatory explanatory [Text Block] DisclosureOfKeyManagerialPersonnelsAndDirectorsAndR Disclosureofkeymanagerialpersonnelsanddirectorsand 607 in-ca emunerationToKeyManagerialPersonnelsAndDirectorsAbst remuneration to key managerial personnels and directors ract [Abstract] DisclosureOfKeyManagerialPersonnelsAndDirectorsAndR Disclosureofkeymanagerialpersonnelsanddirectorsand 608 in-ca emunerationToKeyManagerialPersonnelsAndDirectorsTabl remuneration to key managerial personnels and directors e [Table] 609 in-ca KeyManagerialPersonnelsAndDirectorsAxis Key managerial personnels and directors [Axis] DisclosureOfKeyManagerialPersonnelsAndDirectorsAndR Disclosureofkeymanagerialpersonnelsanddirectorsand 610 in-ca emunerationToKeyManagerialPersonnelsAndDirectorsLine remuneration to key managerial personnels and directors Items [Line Items] 611 in-ca NameOfKeyManagerialPersonnelOrDirector Name of key managerial personnel or director DirectorIdentificationNumberOfKeyManagerialPersonnelO Directoridentificationnumberofkeymanagerialpersonnel 612 in-ca rDirector or director PermanentAccountNumberOfKeyManagerialPersonnelOrD Permanentaccountnumberofkeymanagerialpersonnelor 613 in-ca irector director 614 in-ca DateOfBirthOfKeyManagerialPersonnelOrDirector Date of birth of key managerial personnel or director 615 in-ca DesignationOfKeyManagerialPersonnelOrDirector Designation of key managerial personnel or director 616 in-ca QualificationOfKeyManagerialPersonnelOrDirector Qualification of key managerial personnel or director 617 in-ca SharesHeldByKeyManagerialPersonnelOrDirector Shares held by key managerial personnel or director Key managerial personnel or director remuneration 618 in-ca KeyManagerialPersonnelOrDirectorRemunerationAbstract [Abstract] Gross salary to key managerial personnel or director 619 in-ca GrossSalaryToKeyManagerialPersonnelOrDirectorAbstract [Abstract] 620 in-ca SalaryKeyManagerialPersonnelOrDirector Salary key managerial personnel or director 621 in-ca PerquisitesKeyManagerialPersonnelOrDirector Perquisites key managerial personnel or director Profits in lieu of salary key managerial personnel or 622 in-ca ProfitsInLieuOfSalaryKeyManagerialPersonnelOrDirector director744 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Grosssalary to key 623 in-ca GrossSalaryToKeyManagerialPersonnelOrDirector Gross salary to key managerial personnel or director managerial personnelor director 624 in-ca SittingFeesKeyManagerialPersonnelOrDirector Sitting fees key managerial personnel or director 625 in-ca StockOptionKeyManagerialPersonnelOrDirector Stock option key managerial personnel or director 626 in-ca SweatEquityKeyManagerialPersonnelOrDirector Sweat equity key managerial personnel or director CommissionAsPercentageOfProfitKeyManagerialPersonnel Commission as percentage of profit key managerial 627 in-ca OrDirector personnel or director 628 in-ca OtherCommissionKeyManagerialPersonnelOrDirector Other commission key managerial personnel or director 629 in-ca OtherCompensationKeyManagerialPersonnelOrDirector Other compensation key managerial personnel or director Total key managerial personnelor 630 in-ca KeyManagerialPersonnelOrDirectorRemuneration Key managerial personnel or director remuneration director remuneratio n CeilingAsPerActKeyManagerialPersonnelOrDirectorRemu Ceiling as per act key managerial personnel or director 631 in-ca neration remuneration Disclosure of general information about company 632 in-ca DisclosureOfGeneralInformationAboutCompanyAbstract [Abstract] 633 in-ca DisclosureOfCompanyInformationAbstract Disclosure of company information [Abstract] 634 in-ca CorporateIdentityNumber Corporate identity number 635 in-ca PermanentAccountNumberOfEntity Permanent account number of entity 636 in-ca AddressOfRegisteredOfficeOfCompany Address of registered office of company 637 in-ca TypeOfIndustry Type of industry 638 in-ca RegistrationDate Registration date 639 in-ca CategoryOrSubcategoryOfCompany Category/sub-category of company 640 in-ca WhetherCompanyIsListedCompany Whether company is listed company 641 in-ca DisclosureOfDocumentInformationAbstract Disclosure of document information [Abstract] 642 in-ca DateOfBoardMeetingWhenFinalAccountsWereApproved Date of board meeting when final accounts were approved 643 in-ca DateOfStartOfReportingPeriod Date of start of reporting period 644 in-ca DateOfEndOfReportingPeriod Date of end of reporting period 645 in-ca NatureOfReportStandaloneConsolidated Nature of report standalone consolidated 646 in-ca ContentOfReport Content of report 647 in-ca PeriodCoveredByFinancialStatements Period covered by financial statements 648 in-ca LevelOfRoundingUsedInFinancialStatements Level of rounding used in financial statements DisclosureOfNetProfitsForLastThreeFinancialYearsAbstracDisclosure of net profits for last three financial years 649 in-ca t [Abstract] Disclosure of net profits for last three financial years 650 in-ca DisclosureOfNetProfitsForLastThreeFinancialYearsTable [Table] 651 in-ca NetProfitsForLastThreeFinancialYearsAxis Net profits for last three financial years [Axis] 652 in-ca FinancialYearMember Financial year [Member] 653 in-ca FinancialYearMember1 Financial year 1 [Member] 654 in-ca FinancialYearMember2 Financial year 2 [Member] 655 in-ca FinancialYearMember3 Financial year 3 [Member] DisclosureOfNetProfitsForLastThreeFinancialYearsLineIte Disclosureofnetprofitsforlastthreefinancialyears[Line 656 in-ca ms Items] 657 in-ca DescriptionOfFinancialYear Description of financial year 658 in-ca ProfitBeforeTaxOfFinancialYear Profit before tax of financial year[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 745 NetProfitComputedUnderSection198AndAdjustedAsPerRulNetprofitcomputedu/s198andadjustedasperrule2(1)(f) 659 in-ca e21FOfCompaniesCSRPolicyRules2014 of Companies (CSR Policy) Rules, 2014 660 in-ca AmountCSRSpentForFinancialYear Amount CSR spent for financial year 661 in-ca CINOfSubsidiaryCompany CIN of subsidiary company 662 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company 663 in-ca CINOfJointVenture CIN of joint venture 664 in-ca PermanentAccountNumberOfJointVenture Permanent account number of joint venture 665 in-ca CINOfAssociateEntity CIN of associate entity 666 in-ca PermanentAccountNumberOfAssociateEntity Permanent account number of associate entity IdentificationNumberOfForeignSubsidiaryInCountryOfInco Identificationnumber of foreignsubsidiaryincountryof 667 in-ca rporationOrResidence incorporation or residence 668 in-ca NameOfConsolidatedStructuredEntity Name of consolidated structured entity IdentificationNumberOfForeignAssociateInCountryOfIncor Identification number of foreign associate in country of 669 in-ca porationOrResidence incorporation or residence 670 in-ca PermanentAccountNumberOfJointOperation Permanent account number of joint operation 671 in-ca CINOfJointOperation CIN of Joint operation IdentificationNumberOfForeignJointOperationInCountryOf Identificationnumberofforeignjointoperationincountry 672 in-ca IncorporationOrResidence of incorporation or residence IdentificationNumberOfForeignJointVentureInCountryOfIn Identificationnumberofforeignjointventureincountryof 673 in-ca corporationOrResidence incorporation or residence 674 in-ca NameOfUnconsolidatedStructuredEntity Name of un-consolidated structured entity PermanentAccountNumberOfUnconsolidatedStructuredEntiPermanent account number of un-consolidated structured 675 in-ca ty entity 676 in-ca CINOfUnconsolidatedStructuredEntity CIN of un-consolidated structured entity IdentificationNumberOfForeignUnconsolidatedStructuredE Identificationnumberofforeignun-consolidatedstructured 677 in-ca ntityInCountryOfIncorporationOrResidence entity in country of incorporation or residence 678 in-ca CountryOfIncorporationOrResidenceOfRelatedParty Country of incorporation or residence of related party 679 in-ca PermanentAccountNumberOfRelatedParty Permanent account number of related party 680 in-ca CINOfRelatedParty CIN of related party IdentificationNumberOfForeignRelatedPartyInCountryOfIn Identificationnumberofforeignrelatedpartyincountryof 681 in-ca corporationOrResidence incorporation or residence 682 in-ca ReportingCurrencyOfSubsidiary Reporting currency of subsidiary 683 in-ca ExchangeRateAsApplicableForSubsidiary Exchange rate as applicable for subsidiary 684 in-ca GrossValueOfTransactionWithRelatedParties Gross value of transaction with related parties 685 in-ca BadDebtsOfRelatedParties Bad debts of related parties 686 in-ca WhetherCompanyIsSubsidiaryCompany Whether company is subsidiary company 687 in-ca SectionUnderWhichCompanyIsSubsidiary Section under which company is subsidiary 688 in-ca WhetherCompanyHasSubsidiaryCompanies Whether company has subsidiary companies 689 in-ca NumberOfSubsidiaryCompanies Number of subsidiary companies NatureOfIssuingAuthorityInCountryOfIncorporationOrResi Natureofissuingauthorityincountryofincorporationor 690 in-ca denceSubsidiaryCompany residence subsidiary company 691 in-ca SectionUnderWhichCompanyBecameSubsidiary Section under which company became subsidiary 692 in-ca WhetherSubsidiaryHasFiledBalanceSheet Whether subsidiary has filed balance sheet 693 in-ca SRNOfFilingOfBalanceSheetBySubsidiary SRN of filing of balance sheet by subsidiary 694 in-ca ReasonIfNoFilingHasBeenMadeBySubsidiary Reason if no filing has been made by subsidiary WhetherFinancialYearOfSubsidiaryDifferentFromFinancial Whether financial year of subsidiary different from 695 in-ca YearOfHoldingCompany financial year of holding company 696 in-ca FinancialYearOfSubsidiaryAbstract Financial year of subsidiary [Abstract] 697 in-ca StartDateOfAccountingPeriodOfSubsidiary Start date of accounting period of subsidiary 698 in-ca EndDateOfAccountingPeriodOfSubsidiary End date of accounting period of subsidiary 699 in-ca PercentageOfShareholdingInSubsidiary Percentage of shareholding in subsidiary 700 in-ca KeyInformationAboutSubsidiaryAbstract Key information about subsidiary [Abstract] 701 in-ca ShareCapitalOfSubsidiary Share capital of subsidiary 702 in-ca ReservesAndSurplusOfSubsidiary Reserves and surplus of subsidiary 703 in-ca TotalAssetsOfSubsidiary Total assets of subsidiary 704 in-ca TotalLiabilitiesOfSubsidiary Total liabilities of subsidiary746 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 705 in-ca InvestmentOfSubsidiary Investment of subsidiary 706 in-ca TurnoverOfSubsidiary Turnover of subsidiary 707 in-ca ProfitBeforeTaxOfSubsidiary Profit before tax of subsidiary 708 in-ca ProvisionForTaxOfSubsidiary Provision for tax of subsidiary 709 in-ca ProfitAfterTaxOfSubsidiary Profit after tax of subsidiary 710 in-ca ProposedDividendOfSubsidiary Proposed dividend of subsidiary DetailsIfExemptionIsGrantedForStatementUnderSection12 Detailsifexemptionisgrantedforstatementundersection 711 in-ca 9 129 WhetherCompanyHasSubsidiaryCompaniesWhichAreYetT Whethercompanyhassubsidiarycompanieswhichareyet 712 in-ca oCommenceOperations to commence operations DetailsOfSubsidiariesWhichAreYetToCommenceOperation Details of subsidiaries which are yet to commence 713 in-ca sAbstract operations [Abstract] DetailsOfSubsidiariesWhichAreYetToCommenceOperation Details of subsidiaries which are yet to commence 714 in-ca sTable operations [Table] DetailsOfSubsidiariesWhichAreYetToCommenceOperation Details of subsidiaries which are yet to commence 715 in-ca sLineItems operations [Line Items] CINOfSubsidiaryCompanyWhichIsYetToCommenceOperatCIN of subsidiary company which is yet to commence 716 in-ca ions operations PANOfSubsidiaryCompanyWhichIsYetToCommenceOperaPAN of subsidiary company which is yet to commence 717 in-ca tions operations Identificationnumberofforeignsubsidiarywhichisyetto IdentificationNumberOfForeignSubsidiaryWhichIsYetToC 718 in-ca commence operations in country of incorporation or ommenceOperationsInCountryOfIncorporationOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResi Natureofissuingauthorityincountryofincorporationor 719 in-ca denceForeignSubsidiaryWhichIsYetToCommenceOperatio residence foreign subsidiary which is yet to commence ns operations WhetherCompanyHasSubsidiaryCompaniesLiquidatedOrSoWhethercompanyhassubsidiarycompaniesliquidatedor 720 in-ca ldDuringYear sold during year Details of subsidiaries liquidated or sold during year 721 in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearAbstract [Abstract] Details of subsidiaries liquidated or sold during year 722 in-ca DetailsOfSubsidiariesLiquidatedOrSoldDuringYearTable [Table] DetailsOfSubsidiariesLiquidatedOrSoldDuringYearLineIte Detailsofsubsidiariesliquidatedorsoldduringyear[Line 723 in-ca ms Items] 724 in-ca CINOfSubsidiaryCompanyLiquidatedOrSoldDuringYear CIN of subsidiary company liquidated or sold during year 725 in-ca PANOfSubsidiaryCompanyLiquidatedOrSoldDuringYear PAN of subsidiary company liquidated or sold during year IdentificationNumberOfForeignSubsidiaryLiquidatedOrSol Identification number of foreign subsidiary liquidated or 726 in-ca dDuringYearInCountryOfIncorporationOrResidence sold during year in country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResi Natureofissuingauthorityincountryofincorporationor 727 in-ca denceForeignSubsidiaryLiquidatedOrSoldDuringYear residence foreign subsidiary liquidated or sold during year DescriptionOfReasonWhyUsingDifferentReportingDateOr Descriptionofreasonwhyusingdifferentreportingdateor 728 in-ca PeriodForSubsidiary period for subsidiary 729 in-ca NameOfAssociateForWhichReportingDateIsDifferent Name of associate for which reporting date is different 730 in-ca CINOfAssociateEntityWhoseReportingDateIsDifferent CIN of associate entity whose reporting date is different 731 in-ca PANOfAssociateEntityWhoseReportingDateIsDifferent PAN of associate entity whose reporting date is different 732 in-ca LatestAuditedBalanceSheetDate Latest audited balance sheet date 733 in-ca WhetherAssociateHasBeenConsideredInConsolidation Whether associate has been considered in consolidation 734 in-ca ReasonWhyAssociateIsNotConsolidated Reason why associate is not consolidated 735 in-ca DescriptionHowThereIsSignificantInfluenceInAssociate Description how there is significant influence in associate 736 in-ca AmountOfInvestmentInAssociate Amount of investment in associate 737 in-ca NumberOfSharesHeldOfAssociate Number of shares held of associate[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 747 NetWorthAttributableToShareholdingAsPerLatestAuditedB Networthattributabletoshareholdingasperlatestaudited 738 in-ca alanceSheetAssociate balance sheet associate 739 in-ca ProfitLossForYearAssociate Profit (loss) for year associate 740 in-ca ProfitLossForYearAssociateConsideredInConsolidation Profit (loss) for year associate considered in consolidation Profit (loss) for year associate not considered in 741 in-ca ProfitLossForYearAssociateNotConsideredInConsolidation consolidation WhetherCompanyHasAssociatesWhichAreYetToCommenc Whether company has associates which are yet to 742 in-ca eOperations commence operations DetailsOfAssociatesWhichAreYetToCommenceOperations Detailsofassociateswhichareyettocommenceoperations 743 in-ca Abstract [Abstract] DetailsOfAssociatesWhichAreYetToCommenceOperations Detailsofassociateswhichareyettocommenceoperations 744 in-ca Table [Table] DetailsOfAssociatesWhichAreYetToCommenceOperations Detailsofassociateswhichareyettocommenceoperations 745 in-ca LineItems [Line Items] 746 in-ca CINOfAssociateWhichIsYetToCommenceOperations CIN of associate which is yet to commence operations 747 in-ca PANOfAssociateWhichIsYetToCommenceOperations PAN of associate which is yet to commence operations Identificationnumberofforeignassociatewhichisyetto IdentificationNumberOfForeignAssociateWhichIsYetToCo 748 in-ca commence operations in country of incorporation or mmenceOperationsInCountryOfIncorporationOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResi Natureofissuingauthorityincountryofincorporationor 749 in-ca denceAssociateWhichIsYetToCommenceOperations residence associate which is yet to commence operations WhetherCompanyHasAssociatesLiquidatedOrSoldDuringY Whethercompanyhasassociatesliquidatedorsoldduring 750 in-ca ear year Details of associates liquidated or sold during year 751 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearAbstract [Abstract] 752 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearTable Details of associates liquidated or sold during year [Table] Detailsofassociatesliquidatedorsoldduringyear[Line 753 in-ca DetailsOfAssociatesLiquidatedOrSoldDuringYearLineItems Items] 754 in-ca CINOfAssociateLiquidatedOrSoldDuringYear CIN of associate liquidated or sold during year 755 in-ca PANOfAssociateLiquidatedOrSoldDuringYear PAN of associate liquidated or sold during year IdentificationNumberOfForeignAssociateLiquidatedOrSold Identificationnumberofforeignassociateliquidatedorsold 756 in-ca DuringYearInCountryOfIncorporationOrResidence during year in country of incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResi Natureofissuingauthorityincountryofincorporationor 757 in-ca denceForeignAssociateLiquidatedOrSoldDuringYear residence foreign associate liquidated or sold during year 758 in-ca CINOfJointVenturerWhoseReportingDateIsDifferent CIN of joint venturer whose reporting date is different 759 in-ca PANOfJointVenturerWhoseReportingDateIsDifferent PAN of joint venturer whose reporting date is different 760 in-ca NumberOfSharesHeldOfJointVenture Number of shares held of joint venture 761 in-ca AmountOfInvestmentInJointVenture Amount of investment in joint venture 762 in-ca WhetherJointVentureHasBeenConsideredInConsolidation Whether joint venture has been considered in consolidation 763 in-ca ReasonWhyJointVentureIsNotConsolidated Reason why joint venture is not consolidated NetWorthAttributableToShareholdingAsPerLatestAuditedB Networthattributabletoshareholdingasperlatestaudited 764 in-ca alanceSheetJointVenture balance sheet joint venture 765 in-ca ProfitLossForYearJointVenture Profit (loss) for year joint venture Profit (loss) for year joint venture considered in 766 in-ca ProfitLossForYearJointVentureConsideredInConsolidation consolidation ProfitLossForYearJointVentureNotConsideredInConsolidat Profit (loss) for year joint venture not considered in 767 in-ca ion consolidation WhetherCompanyHasJointVenturesWhichAreYetToComm Whether company has joint ventures which are yet to 768 in-ca enceOperations commence operations748 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsOfJointVenturesWhichAreYetToCommenceOperati Details of joint ventures which are yet to commence 769 in-ca onsAbstract operations [Abstract] DetailsOfJointVenturesWhichAreYetToCommenceOperati Details of joint ventures which are yet to commence 770 in-ca onsTable operations [Table] DetailsOfJointVenturesWhichAreYetToCommenceOperati Details of joint ventures which are yet to commence 771 in-ca onsLineItems operations [Line Items] 772 in-ca CINOfJointVentureWhichIsYetToCommenceOperations CIN of joint venture which is yet to commence operations 773 in-ca PANOfJointVentureWhichIsYetToCommenceOperations PAN of joint venture which is yet to commence operations IdentificationNumberOfForeignJointVentureWhichIsYetTo Identificationnumberofforeignjointventurewhichisyet 774 in-ca CommenceOperationsInCountryOfIncorporationOrResiden to commence operations in country of incorporation or ce residence Natureofissuingauthorityincountryofincorporationor NatureOfIssuingAuthorityInCountryOfIncorporationOrResi 775 in-ca residence joint venture which is yet to commence denceJointVentureWhichIsYetToCommenceOperations operations WhetherCompanyHasJointVenturesLiquidatedOrSoldDurin Whether company has joint ventures liquidated or sold 776 in-ca gYear during year DetailsOfJointVenturesLiquidatedOrSoldDuringYearAbstraDetails of joint ventures liquidated or sold during year 777 in-ca ct [Abstract] Details of joint ventures liquidated or sold during year 778 in-ca DetailsOfJointVenturesLiquidatedOrSoldDuringYearTable [Table] DetailsOfJointVenturesLiquidatedOrSoldDuringYearLineIt Details of joint ventures liquidated or sold during year 779 in-ca ems [Line Items] 780 in-ca CINOfJointVentureLiquidatedOrSoldDuringYear CIN of joint venture liquidated or sold during year 781 in-ca PANOfJointVentureLiquidatedOrSoldDuringYear PAN of joint venture liquidated or sold during year IdentificationNumberOfForeignJointVentureLiquidatedOrS Identificationnumberofforeignjointventureliquidatedor 782 in-ca oldDuringYearInCountryOfIncorporationOrResidence sold during year in country of incorporation or residence Natureofissuingauthorityincountryofincorporationor NatureOfIssuingAuthorityInCountryOfIncorporationOrResi 783 in-ca residence foreign joint venture liquidated or sold during denceForeignJointVentureLiquidatedOrSoldDuringYear year 784 in-ca GrossValueOfTransactionsWithRelatedParties Gross value of transactions with related parties 785 in-ca NameOfStockExchangeWhereTheCompanyIsListed Name of stock exchange where the company is listed 786 in-ca DateOfListingOnExchange Date of listing on exchange Steps taken or impact on conservation of energy [Text 787 in-ca StepsTakenOrImpactOnConservationOfEnergyExplanatory block] StepsTakenByTheCompanyForUtilisingAlternateSourcesOf Stepstakenbythecompanyforutilisingalternatesources 788 in-ca EnergyExplanatory of energy [Text block] 789 in-ca CapitalInvestmentOnEnergyConservationEquipments Capital investment on energy conservation equipments ReappointmentOfIndependentDirectorsAsPerSection14910 Reappointment of independent directors as per section 790 in-ca Explanatory 149(10) [Text Block] ReportOnHighlightsOnPerformanceOfSubsidiariesAssociat Report on highlights on performance of subsidiaries, esAndJointVentureCompaniesAndTheirContributionToOve associates and joint venture companies and their 791 in-ca rallPerformanceOfTheCompaniesDuringThePeriodUnderR contribution to overall performance of the companies eportExplanatory during the period under report [Text Block] 792 in-ca EffortsMadeTowardsTechnologyAbsorptionExplanatory Efforts made towards technology absorption [Text block] 793 in-ca BenefitsDerivedRegardingTechnologyAbsorption Benefits derived regarding technology absorption 794 in-ca DetailsRegardingImportedTechnologyAbstract Details regarding imported technology [Abstract] 795 in-ca DetailsRegardingImportedTechnologyTable Details regarding imported technology [Table] 796 in-ca ImportedTechnologyAxis Imported technology [Axis] 797 in-ca DetailsRegardingImportedTechnologyLineItems Details regarding imported technology [Line Items] 798 in-ca DescriptionOfTechnology Description of technology 799 in-ca YearOfImport Year of import[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 749 800 in-ca WhetherTechnologyFullyAbsorbed Whether technology fully absorbed 801 in-ca DescriptionOfReasonsNotForTechnologyFullyAbsorbed Description of reasons not for technology fully absorbed 802 in-ca ExpenditureIncurredOnResearchAndDevelopment Expenditure incurred on research and development Disclosureofappointmentandremunerationofdirectoror DisclosureOfAppointmentAndRemunerationOfDirectorOr 803 in-ca managerial personnel if any, in the financial year [Text ManagerialPersonnelIfAnyInTheFinancialYearExplanatory Block] DetailsOfRemunerationOfDirectorOrManagerialPersonnel Detailsofremunerationofdirectorormanagerialpersonnel 804 in-ca Abstract [Abstract] DetailsOfRemunerationOfDirectorOrManagerialPersonnelTDetailsofremunerationofdirectorormanagerialpersonnel 805 in-ca able [Table] DetailsOfRemunerationOfDirectorOrManagerialPersonnelLDetailsofremunerationofdirectorormanagerialpersonnel 806 in-ca ineItems [Line items] 807 in-ca NameOfDirectorOrManagerialPersonnel Name of director or managerial personnel 808 in-ca DesignationOfDirectorOrManagerialPersonnel Designation of director or managerial personnel PercentageIncreaseInRemunerationOfDirectorOrManageria Percentage increase in remuneration of director or 809 in-ca lPersonnelInTheFinancialYear managerial personnel in the financial year TopTenEmployedThroughoutTheFinancialYearWasInReceiTop ten employed throughout the financial year was in 810 in-ca ptOfRemunerationInAggregateForThatYearNotLessThanO receiptofremunerationinaggregateforthatyearnotless neCroreAndTwoLakhRupeesExplanatory than one crore and two lakh rupees [Text block] TopTenEmployedThroughoutTheFinancialYearWasInReceiTop ten employed throughout the financial year was in 811 in-ca ptOfRemunerationInAggregateForThatYearNotLessThanO receiptofremunerationinaggregateforthatyearnotless neCroreAndTwoLakhRupeesAbstract than one crore and two lakh rupees [Abstract] TopTenEmployedThroughoutTheFinancialYearWasInReceiTop ten employed throughout the financial year was in 812 in-ca ptOfRemunerationInAggregateForThatYearNotLessThanO receiptofremunerationinaggregateforthatyearnotless neCroreAndTwoLakhRupeesTable than one crore and two lakh rupees [Table] TopTenEmployedThroughoutTheFinancialYearWasInReceiTop ten employed throughout the financial year was in 813 in-ca ptOfRemunerationInAggregateForThatYearNotLessThanO receiptofremunerationinaggregateforthatyearnotless neCroreAndTwoLakhRupeesLineItems than one crore and two lakh rupees [Line items] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgToptenemployedforapartoffinancialyear,attheratein 814 in-ca gregateWasNotLessThanEightLakhAndFiftyThousandRupe aggregatewasnotlessthaneightlakhandfiftythousand esPerMonthExplanatory rupees per month [Text Block] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgToptenemployedforapartoffinancialyear,attheratein 815 in-ca gregateWasNotLessThanEightLakhAndFiftyThousandRupe aggregatewasnotlessthaneightlakhandfiftythousand esPerMonthAbstract rupees per month [Abstract] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgToptenemployedforapartoffinancialyear,attheratein 816 in-ca gregateWasNotLessThanEightLakhAndFiftyThousandRupe aggregatewasnotlessthaneightlakhandfiftythousand esPerMonthTable rupees per month [Table] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgToptenemployedforapartoffinancialyear,attheratein 817 in-ca gregateWasNotLessThanEightLakhAndFiftyThousandRupe aggregatewasnotlessthaneightlakhandfiftythousand esPerMonthLineItems rupees per month [Line Items] TenEmployedThroughoutTheFinancialYearOfAPartWasIn Toptenemployedthroughoutthefinancialyearofapart ReceiptOfAggregateRemunerationInExcessOfManagingDir was in receipt of aggregate remuneration in excess of 818 in-ca ectorOrWholetimeDirectorOrManagerAndHoldsByHimself managingdirector or wholetime director or manager and AlongWithSpouseAndChildrenNotLessThanTwoPercentOf holdsbyhimselfalongwithspouseandchildrennotless EquitySharesOfCompanyExplanatory than two percent of equity shares of company [ Text Block] TopTenEmployedThroughoutTheFinancialYearOfAPartWa Toptenemployedthroughoutthefinancialyearofapart sInReceiptOfAggregateRemunerationInExcessOfManaging was in receipt of aggregate remuneration in excess of 819 in-ca DirectorOrWholetimeDirectorOrManagerAndHoldsByHim managingdirector or wholetime director or manager and selfAlongWithSpouseAndChildrenNotLessThanTwoPercen holdsbyhimselfalongwithspouseandchildrennotless tOfEquitySharesOfCompanyAbstract than two percent of equity shares of company [Abstract]750 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] TopTenEmployedThroughoutTheFinancialYearOfAPartWa Toptenemployedthroughoutthefinancialyearofapart sInReceiptOfAggregateRemunerationInExcessOfManaging was in receipt of aggregate remuneration in excess of 820 in-ca DirectorOrWholetimeDirectorOrManagerAndHoldsByHim managingdirector or wholetime director or manager and selfAlongWithSpouseAndChildrenNotLessThanTwoPercen holdsbyhimselfalongwithspouseandchildrennotless tOfEquitySharesOfCompanyTable than two percent of equity shares of company [Table] 821 in-ca TopTenEmployeesMember Top ten employees [Member] 822 in-ca Employee1Member Employee 1 [Member] 823 in-ca Employee2Member Employee 2 [Member] 824 in-ca Employee3Member Employee 3 [Member] 825 in-ca Employee4Member Employee 4 [Member] 826 in-ca Employee5Member Employee 5 [Member] 827 in-ca Employee6Member Employee 6 [Member] 828 in-ca Employee7Member Employee 7 [Member] 829 in-ca Employee8Member Employee 8 [Member] 830 in-ca Employee9Member Employee 9 [Member] 831 in-ca Employee10Member Employee 10 [Member] TopTenEmployedThroughoutTheFinancialYearOfAPartWa Toptenemployedthroughoutthefinancialyearofapart sInReceiptOfAggregateRemunerationInExcessOfManaging was in receipt of aggregate remuneration in excess of 832 in-ca DirectorOrWholetimeDirectorOrManagerAndHoldsByHim managingdirector or wholetime director or manager and selfAlongWithSpouseAndChildrenNotLessThanTwoPercen holdsbyhimselfalongwithspouseandchildrennotless tOfEquitySharesOfCompanyLineItems than two percent of equity shares of company [Line Items] 833 in-ca DesignationOfEmployee Designation of employee 834 in-ca RemunerationReceived Remuneration received 835 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise 836 in-ca Qualifications Qualifications 837 in-ca Experience Experience 838 in-ca DateOfCommencementOfEmployment Date of commencement of employment 839 in-ca AgeInYears Age in Years 840 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee 841 in-ca PercentageOfEquitySharesHeldWithSpouseAndChildren Percentage of equity shares held(with spouse and children) WhetherTheEmployeeIsARelativeOfAnyDirectorOrManag Whether the employee is a relative of any director or 842 in-ca er manager Averagepercentileincreaseinsalariesofemployeesother AveragePercentileIncreaseInSalariesOfEmployeesOtherTha than managerial personnels in last financial year and its 843 in-ca nManagerialPersonnelsInLastFinancialYearAndItsCompari comparison with percentile increase in managerial sonWithPercentileIncreaseInManagerialRemuneration remuneration DetailsOfStockExchangeSWhereTheCompanyIsListedAbstrDetailsofstockexchange(s)wherethecompanyislisted 844 in-ca act [Abstract] DetailsOfStockExchangeSWhereTheCompanyIsListedTabl Detailsofstockexchange(s)wherethecompanyislisted 845 in-ca e [Table] 846 in-ca StockExchangeAxis Stock exchange [Axis] DetailsOfStockExchangeSWhereTheCompanyIsListedLineIDetailsofstockexchange(s)wherethecompanyislisted 847 in-ca tems [Line Items] TopTenEmployedThroughoutTheFinancialYearWasInReceiTop ten employed throughout the financial year was in 848 in-ca ptOfRemunerationInAggregateForThatYearNotLessThanO receiptofremunerationinaggregateforthatyearnotless neCroreAndTwoLakhRupeesAxis than one crore and two lakh rupees [Axis] TopTenEmployedForAPartOfFinancialYearAtTheRateInAgToptenemployedforapartoffinancialyear,attheratein 849 in-ca gregateWasNotLessThanEightLakhAndFiftyThousandRupe aggregatewasnotlessthaneightlakhandfiftythousand esPerMonthAxis rupees per month [Axis] TopTenEmployedThroughoutTheFinancialYearOfAPartWa Toptenemployedthroughoutthefinancialyearofapart sInReceiptOfAggregateRemunerationInExcessOfManaging was in receipt of aggregate remuneration in excess of 850 in-ca DirectorOrWholetimeDirectorOrManagerAndHoldsByHim managingdirector or wholetime director or manager and selfAlongWithSpouseAndChildrenNotLessThanTwoPercen holdsbyhimselfalongwithspouseandchildrennotless tOfEquitySharesOfCompanyAxis than two percent of equity shares of company [Axis] 851 ind-as BalanceSheetAbstract Balance sheet [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 751 852 ind-as AssetsAbstract Assets [Abstract] 853 ind-as NoncurrentAssetsAbstract Non-current assets [Abstract] Deferred tax 854 ind-as DeferredTaxAssets Deferred tax assets assets Total other 855 ind-as OtherNoncurrentAssets Other non-current assets non-current assets Total non- 856 ind-as NoncurrentAssets Non-current assets current assets 857 ind-as CurrentAssetsAbstract Current assets [Abstract] 858 ind-as Inventories Inventories 859 ind-as CashAndBankBalancesAbstract Cash and bank balances [Abstract] Cash and cashCash and Total cash equivalents atcash 860 ind-as CashAndCashEquivalents Cash and cash equivalents and cash beginning ofequivalentsat equivalents period end of period Cash and cashCash and equivalents cash cash flowequivalents 861 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement statement atcash flow beginning ofstatement at period end of period Total cash 862 ind-as CashAndBankBalances Cash and bank balances and bank balances Total other 863 ind-as OtherCurrentAssets Other current assets current assets Total 864 ind-as CurrentAssets Current assets current assets Assets at Assetsatend 865 ind-as Assets Assets Total assets beginning of of period period 866 ind-as EquityAndLiabilitiesAbstract Equity and liabilities [Abstract] 867 ind-as NoncurrentLiabilitiesAbstract Non-current liabilities [Abstract] 868 ind-as DeferredTaxLiabilities Deferred tax liabilities Total non- 869 ind-as NoncurrentLiabilities Non-current liabilities current liabilities 870 ind-as CurrentLiabilitiesAbstract Current liabilities [Abstract] Total other 871 ind-as OtherCurrentLiabilities Other current liabilities current liabilities Total 872 ind-as CurrentLiabilities Current liabilities current liabilities Total equity 873 ind-as EquityAndLiabilities Equity and liabilities and liabilities 874 ind-as StatementOfProfitAndLossAbstract Statement of profit and loss [Abstract]752 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 875 ind-as DisclosureOfRevenueFromOperationsAbstract Disclosure of revenue from operations [Abstract] DisclosureOfRevenueFromOperationsForOtherThanFinanc Disclosure of revenue from operations for other than 876 ind-as eCompanyAbstract finance company [Abstract] Total revenue 877 ind-as RevenueFromSaleOfProducts Revenue from sale of products fromsaleof products Total revenue 878 ind-as RevenueFromSaleOfServices Revenue from sale of services fromsaleof services Total other 879 ind-as OtherOperatingRevenues Other operating revenues operating revenues Total revenue from 880 ind-as RevenueFromOperationsOtherThanFinanceCompany Revenue from operations other than finance company operations other than finance company DisclosureOfRevenueFromOperationsForFinanceCompany Disclosureofrevenuefromoperationsforfinancecompany 881 ind-as Abstract [Abstract] 882 ind-as RevenueFromInterest Revenue from interest 883 ind-as RevenueFromOtherFinancialServices Revenue from other financial services Total revenue from 884 ind-as RevenueFromOperationsFinanceCompany Revenue from operations finance company operations finance company Total revenue 885 ind-as RevenueFromOperations Revenue from operations from operations Total other 886 ind-as OtherIncome Other income income Total 887 ind-as Income Income income 888 ind-as ExpensesAbstract Expenses [Abstract] 889 ind-as CostOfMaterialsConsumed Cost of materials consumed 890 ind-as PurchasesOfStockInTrade Purchases of stock-in-trade Total changes in inventories ChangesInInventoriesOfFinishedGoodsWorkInProgressAndChangesininventoriesoffinishedgoods,work-in-progressof finished 891 ind-as StockInTrade and stock-in-trade goods,work- in-progress andstock-in- trade[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 753 Total employee 892 ind-as EmployeeBenefitExpense Employee benefit expense benefit expense Total 893 ind-as FinanceCosts Finance costs finance costs Depreciation, depletion and amortisation expense 894 ind-as DepreciationDepletionAndAmortisationExpenseAbstract [Abstract] 895 ind-as DepreciationExpense Depreciation expense 896 ind-as AmortisationExpense Amortisation expense 897 ind-as DepletionExpense Depletion expense Total depreciation , depletion 898 ind-as DepreciationDepletionAndAmortisationExpense Depreciation, depletion and amortisation expense and amortisation expense Total expenditure on production, transportatio Expenditure on production, transportation and other ExpenditureOnProductionTransportationAndOtherExpendit n and other 899 ind-as expenditure pertaining to exploration and production urePertainingToExplorationAndProductionActivities expenditure activities pertainingto exploration and production activities Total other 900 ind-as OtherExpenses Other expenses expenses Total 901 ind-as Expenses Expenses expenses Total profit 902 ind-as ProfitBeforeTax Profit before tax before tax 903 ind-as TaxExpenseAbstract Tax expense [Abstract] Total 904 ind-as CurrentTax Current tax current tax 905 ind-as DeferredTax Deferred tax Total tax 906 ind-as TaxExpense Tax expense expense754 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total profit (loss) for 907 ind-as ProfitLossForPeriodFromContinuingOperations Profit (loss) for period from continuing operations period from continuing operations 908 ind-as ProfitLossFromDiscontinuedOperationsBeforeTax Profit (loss) from discontinued operations before tax Tax expense of 909 ind-as TaxExpenseOfDiscontinuedOperations Tax expense of discontinued operations discontinued operations Total profit (loss) from 910 ind-as ProfitLossFromDiscontinuedOperationsAfterTax Profit (loss) from discontinued operations after tax discontinue doperations after tax Total profit 911 ind-as ProfitLossForPeriod Profit (loss) for period (loss) for period 912 ind-as AdditionalDisclosureOnDiscontinuedOperationsAbstract Additional disclosure on discontinued operations [Abstract] Pre-tax gain or loss recognised on disposal of assets or PreTaxGainOrLossRecognisedOnDisposalOfAssetsOrSettle 913 ind-as settlement of liabilities attributable to discontinued mentOfLiabilitiesAttributableToDiscontinuedOperations operations 914 ind-as StatementOfCashFlowsAbstract Statement of cash flows [Abstract] 915 ind-as WhetherCashFlowStatementIsApplicableOnCompany Whether cash flow statement is applicable on company 916 ind-as CashFlowsFromUsedInOperatingActivitiesAbstract Cash flows from used in operating activities [Abstract] 917 ind-as ClassesOfCashReceiptsFromOperatingActivitiesAbstract Classes of cash receipts from operating activities [Abstract] 918 ind-as ReceiptsFromSalesOfGoodsAndRenderingOfServices Receipts from sales of goods and rendering of services Receipts from royalties fees, commissions and other 919 ind-as ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue revenue ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicReceipts from premiums and claims annuities and other 920 ind-as yBenefits policy benefits 921 ind-as OtherCashReceiptsFromOperatingActivities Other cash receipts from operating activities Payments to suppliers for 922 ind-as PaymentsToSuppliersForGoodsAndServices Payments to suppliers for goods and services goods and services Payments to 923 ind-as PaymentsToAndOnBehalfOfEmployees Payments to and on behalf of employees and on behalf of employees[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 755 Payments for premiums and PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolic Payments for premiums and claims annuities and other claims, 924 ind-as yBenefits policy benefits annuities and other policy benefits Other cash payments from 925 ind-as OtherCashPaymentsFromOperatingActivities Other cash payments from operating activities operating activities Net cash flows from 926 ind-as CashFlowsFromUsedInOperations Cash flows from used in operations (used in) operations Dividends 927 ind-as DividendsReceivedClassifiedAsOperatingActivities Dividends received classified as operating activities received 928 ind-as InterestPaidClassifiedAsOperatingActivities Interest paid classified as operating activities Interest paid Interest 929 ind-as InterestReceivedClassifiedAsOperatingActivities Interest received classified as operating activities received Income taxes paid 930 ind-as IncomeTaxesPaidRefundClassifiedAsOperatingActivities Income taxes paid (refund), classified as operating activities (refund) Other inflows OtherInflowsOutflowsOfCashClassifiedAsOperatingActivit Other inflows (outflows) of cash, classified as operating 931 ind-as (outflows) of ies activities cash Net cash flows from 932 ind-as CashFlowsFromUsedInOperatingActivities Cash flows from used in operating activities (used in) operating activities 933 ind-as CashFlowsFromUsedInInvestingActivitiesAbstract Cash flows from used in investing activities [Abstract] Cash flows from losing CashFlowsFromLosingControlOfSubsidiariesOrOtherBusin Cash flows from losing control of subsidiaries or other control of 934 ind-as essesClassifiedAsInvestingActivities businesses classified as investing activities subsidiariesor other businesses Cashflowsusedin CashFlowsUsedInObtainingControlOfSubsidiariesOrOther Cash flows used in obtaining control of subsidiaries or obtaining control 935 ind-as BusinessesClassifiedAsInvestingActivities other businesses classified as investing activities of subsidiaries or other businesses Other cash receipts from OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOOthercashreceiptsfromsalesofequityordebtinstruments salesofequity 936 ind-as fOtherEntitiesClassifiedAsInvestingActivities of other entities classified as investing activities or debt instruments of other entities756 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Other cash payments to OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOf Othercashpaymentstoacquireequityordebtinstruments 937 ind-as acquire equity or OtherEntitiesClassifiedAsInvestingActivities of other entities classified as investing activities debtinstrumentsof other entities Other cash receipts from OtherCashReceiptsFromSalesOfInterestsInJointVenturesCl Othercashreceiptsfromsalesofinterestsinjointventures 938 ind-as sales of assifiedAsInvestingActivities classified as investing activities interests in joint ventures Other cash OtherCashPaymentsToAcquireInterestsInJointVenturesClas Othercashpaymentstoacquireinterestsinjointventures payments to 939 ind-as sifiedAsInvestingActivities classified as investing activities acquireinterestsin joint ventures CashReceiptsFromShareOfProfitsOfPartnershipFirmOrAss Cashreceiptsfromshareofprofitsofpartnershipfirmor 940 ind-as ociationOfPersonsOrLimitedLiabilityPartnerships association of persons or limited liability partnerships Cash payment for investment in partnership firm or CashPaymentForInvestmentInPartnershipFirmOrAssociatio Cash payment for investment in partnership firm or 941 ind-as association of nOfPersonsOrLimitedLiabilityPartnerships association of persons or limited liability partnerships persons or limited liability partnerships Purchase of intangible assets classified as investing Purchase of 942 ind-as PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities activities intangible assets Cashadvancesand CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsI Cashadvancesandloansmadetootherpartiesclassifiedas 943 ind-as loans made to nvestingActivities investing activities other parties Cash receipts from CashReceiptsFromRepaymentOfAdvancesAndLoansMade Cashreceiptsfromrepaymentofadvancesandloansmade repayment of 944 ind-as ToOtherPartiesClassifiedAsInvestingActivities to other parties classified as investing activities advances and loans made to other parties Cashpaymentsfor CashPaymentsForFutureContractsForwardContractsOption Cash payments for future contracts, forward contracts, future contracts, 945 ind-as ContractsAndSwapContractsClassifiedAsInvestingActivitie optioncontractsandswapcontractsclassifiedasinvesting forward contracts, s activities option contracts and swap contracts[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 757 Cash receipts from future contracts, CashReceiptsFromFutureContractsForwardContractsOptionCash receipts from future contracts, forward contracts, forward 946 ind-as ContractsAndSwapContractsClassifiedAsInvestingActivitie optioncontractsandswapcontractsclassifiedasinvesting contracts, s activities option contracts and swap contracts Dividends 947 ind-as DividendsReceivedClassifiedAsInvestingActivities Dividends received classified as investing activities received Interest 948 ind-as InterestReceivedClassifiedAsInvestingActivities Interest received classified as investing activities received Income taxes paid 949 ind-as IncomeTaxesPaidRefundClassifiedAsInvestingActivities Income taxes paid (refund), classified as investing activities (refund) Other inflows OtherInflowsOutflowsOfCashClassifiedAsInvestingActiviti Other inflows (outflows) of cash, classified as investing 950 ind-as (outflows) of es activities cash Proceedsfrom ProceedsFromGovernmentGrantsClassifiedAsInvestingActi Proceeds from government grants classified as investing 951 ind-as government vities activities grants Net cash flows from 952 ind-as CashFlowsFromUsedInInvestingActivities Cash flows from used in investing activities (used in) investing activities 953 ind-as CashFlowsFromUsedInFinancingActivitiesAbstract Cash flows from used in financing activities [Abstract] ProceedsFromIssuingSharesClassifiedAsFinancingActivitie 954 ind-as Proceeds from issuing shares s 955 ind-as ProceedsFromIssuingOtherEquityInstruments Proceeds from issuing other equity instruments 956 ind-as ProceedsFromIssuingDebenturesNotesBondsEtc Proceeds from issuing debentures notes bonds etc Proceedsfrom 957 ind-as ProceedsFromBorrowingsClassifiedAsFinancingActivities Proceeds from borrowings classified as financing activities borrowings Repayments of 958 ind-as RepaymentsOfBorrowingsClassifiedAsFinancingActivities Repayments of borrowings classified as financing activities borrowings 959 ind-as DividendsPaidClassifiedAsFinancingActivities Dividends paid classified as financing activities Dividends paid 960 ind-as InterestPaidClassifiedAsFinancingActivities Interest paid classified as financing activities Interest paid Income taxes paid 961 ind-as IncomeTaxesPaidRefundClassifiedAsFinancingActivities Income taxes paid (refund), classified as financing activities (refund) Other inflows OtherInflowsOutflowsOfCashClassifiedAsFinancingActivit Other inflows (outflows) of cash, classified as financing 962 ind-as (outflows) of ies activities cash Net cash flows from 963 ind-as CashFlowsFromUsedInFinancingActivities Cash flows from used in financing activities (used in) financing activities758 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Net increase (decrease) in cashandcash IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOIncrease (decrease) in cash and cash equivalents before 964 ind-as equivalents fExchangeRateChanges effect of exchange rate changes before effect of exchange rate changes EffectOfExchangeRateChangesOnCashAndCashEquivalent Effect of exchange rate changes on cash and cash 965 ind-as sAbstract equivalents [Abstract] EffectOfExchangeRateChangesOnCashAndCashEquivalent Effect of exchange rate changes on cash and cash 966 ind-as s equivalents Net increase (decrease) in 967 ind-as IncreaseDecreaseInCashAndCashEquivalents Increase (decrease) in cash and cash equivalents cashandcash equivalents 968 ind-as AdjustmentsForReconcileProfitLossAbstract Adjustments for reconcile profit (loss) [Abstract] 969 ind-as AdjustmentsForFinanceCosts Adjustments for finance costs 970 ind-as AdjustmentsForDepreciationAndAmortisationExpense Adjustments for depreciation and amortisation expense AdjustmentsForImpairmentLossReversalOfImpairmentLoss Adjustments for impairment loss reversal of impairment 971 ind-as RecognisedInProfitOrLoss loss recognised in profit or loss 972 ind-as AdjustmentsForUnrealisedForeignExchangeLossesGains Adjustments for unrealised foreign exchange losses gains 973 ind-as AdjustmentsForDividendIncome Adjustments for dividend income 974 ind-as AdjustmentsForSharebasedPayments Adjustments for share-based payments OtherAdjustmentsForWhichCashEffectsAreInvestingOrFin Otheradjustmentsforwhichcasheffectsareinvestingor 975 ind-as ancingCashFlow financing cash flow 976 ind-as OtherAdjustmentsToReconcileProfitLoss Other adjustments to reconcile profit (loss) 977 ind-as OtherAdjustmentsForNoncashItems Other adjustments for non-cash items ShareOfProfitAndLossFromPartnershipFirmOrAssociation Shareofprofitandlossfrompartnershipfirmorassociation 978 ind-as OfPersonsOrLimitedLiabilityPartnerships of persons or limited liability partnerships 979 ind-as AdjustmentsForDecreaseIncreaseInInventories Adjustments for decrease (increase) in inventories 980 ind-as AdjustmentsForDecreaseIncreaseInOtherCurrentAssets Adjustments for decrease (increase) in other current assets Adjustments for increase (decrease) in other current 981 ind-as AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities liabilities Total adjustments 982 ind-as AdjustmentsForReconcileProfitLoss Adjustments for reconcile profit (loss) for reconcile profit (loss) Proceedsfrom ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestin Proceeds from sales of intangible assets, classified as sales of 983 ind-as gActivities investing activities intangible assets 984 ind-as EquitySharesMember Equity shares [Member] 985 ind-as EquityShares1Member Equity shares 1 [Member] 986 ind-as EquityShares2Member Equity shares 2 [Member] 987 ind-as EquityShares3Member Equity shares 3 [Member] 988 ind-as EquityShares4Member Equity shares 4 [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 759 989 ind-as EquityShares5Member Equity shares 5 [Member] 990 ind-as EquityShares6Member Equity shares 6 [Member] 991 ind-as EquityShares7Member Equity shares 7 [Member] 992 ind-as EquityShares8Member Equity shares 8 [Member] 993 ind-as EquityShares9Member Equity shares 9 [Member] 994 ind-as EquityShares10Member Equity shares 10 [Member] 995 ind-as TypeOfShare Type of share 996 ind-as NumberOfSharesAuthorised Number of shares authorised 997 ind-as ValueOfSharesAuthorised Value of shares authorised 998 ind-as NumberOfSharesIssued Number of shares issued 999 ind-as ValueOfSharesIssued Value of shares issued 1000 ind-as NumberOfSharesSubscribedAndFullyPaid Number of shares subscribed and fully paid 1001 ind-as ValueOfSharesSubscribedAndFullyPaid Value of shares subscribed and fully paid 1002 ind-as NumberOfSharesSubscribedButNotFullyPaid Number of shares subscribed but not fully paid 1003 ind-as ValueOfSharesSubscribedButNotFullyPaid Value of shares subscribed but not fully paid Total number of 1004 ind-as NumberOfSharesSubscribed Number of shares subscribed shares subscribed Total value 1005 ind-as ValueOfSharesSubscribed Value of shares subscribed of shares subscribed 1006 ind-as ValueOfSharesPaidUpAbstract Value of shares paid-up [Abstract] 1007 ind-as NumberOfSharesPaidUp Number of shares paid-up 1008 ind-as ValueOfSharesCalled Value of shares called 1009 ind-as CallsUnpaidAbstract Calls unpaid [Abstract] 1010 ind-as CallsUnpaidByDirectorsAndOfficersAbstract Calls unpaid by directors and officers [Abstract] 1011 ind-as CallsUnpaidByDirectors Calls unpaid by directors 1012 ind-as CallsUnpaidByOfficers Calls unpaid by officers Total calls unpaid by 1013 ind-as CallsUnpaidByDirectorsAndOfficers Calls unpaid by directors and officers directors and officers 1014 ind-as CallsUnpaidByOthers Calls unpaid by others Total calls 1015 ind-as CallsUnpaid Calls unpaid unpaid 1016 ind-as ForfeitedShares Forfeited shares 1017 ind-as ForfeitedSharesReissued Forfeited shares reissued Value of 1018 ind-as ValueOfSharesPaidUp Value of shares paid-up shares paid- up 1019 ind-as ParValuePerShare Par value per share 1020 ind-as AmountPerShareCalledInCaseSharesNotFullyCalled Amount per share called in case shares not fully called 1021 ind-as ReconciliationOfNumberOfSharesOutstandingAbstract Reconciliation of number of shares outstanding [Abstract] Number ofNumber of shares shares 1022 ind-as NumberOfSharesOutstanding Number of shares outstanding outstanding atoutstanding beginning ofat end of period period 1023 ind-as ChangesInNumberOfSharesOutstandingAbstract Changes in number of shares outstanding [Abstract]760 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1024 ind-as IncreaseInNumberOfSharesOutstandingAbstract Increase in number of shares outstanding [Abstract] Total aggregate number of 1025 ind-as AggregateNumberOfSharesIssuedDuringPeriod Aggregate number of shares issued during period shares issued during period 1026 ind-as DecreaseInNumberOfSharesDuringPeriodAbstract Decrease in number of shares during period [Abstract] Total decrease in number of 1027 ind-as DecreaseInNumberOfSharesDuringPeriod Decrease in number of shares during period shares during period Total increase (decrease) 1028 ind-as IncreaseDecreaseInNumberOfSharesOutstanding Increase (decrease) in number of shares outstanding in number of shares outstanding 1029 ind-as ReconciliationOfValueOfSharesOutstandingAbstract Reconciliation of value of shares outstanding [Abstract] 1030 ind-as AmountOfPublicIssueDuringPeriod Amount of public issue during period 1031 ind-as AmountOfBonusIssueDuringPeriod Amount of bonus issue during period 1032 ind-as AmountOfRightsIssueDuringPeriod Amount of rights issue during period AmountOfPrivatePlacementIssueArisingOutOfConversion Amount of private placement issue arising out of 1033 ind-as OfDebenturesPreferenceSharesDuringPeriod conversion of debentures preference shares during period 1034 ind-as AmountOfOtherPrivatePlacementIssueDuringPeriod Amount of other private placement issue during period AmountOfPreferentialAllotmentIssueArisingOutOfConvers Amount of preferential allotment issue arising out of 1035 ind-as ionOfDebenturesPreferenceSharesDuringPeriod conversion of debentures preference shares during period 1036 ind-as AmountOfOtherPreferentialAllotmentIssueDuringPeriod Amount of other preferential allotment issue during period 1037 ind-as AmountOfShareBasedPaymentTransactionsDuringPeriod Amount of share based payment transactions during period AmountOfIssueUnderSchemeOfAmalgamationDuringPerio Amount of issue under scheme of amalgamation during 1038 ind-as d period 1039 ind-as AmountOfOtherIssuesDuringPeriod Amount of other issues during period 1040 ind-as AmountOfSharesIssuedUnderEmployeeStockOptionPlan Amount of shares issued under employee stock option plan AmountOfOtherIssueArisingOutOfConversionOfSecurities Amount of other issue arising out of conversion of 1041 ind-as DuringPeriod securities during period Decrease in amount of treasury shares or shares bought 1042 ind-as DecreaseInAmountOfTreasurySharesOrSharesBoughtBack back 1043 ind-as OtherDecreaseInAmountOfShares Other decrease in amount of shares Sharesincompanyheldbyholdingcompanyorultimate SharesInCompanyHeldByHoldingCompanyOrUltimateHol 1044 ind-as holding company or by its subsidiaries or associates dingCompanyOrByItsSubsidiariesOrAssociatesAbstract [Abstract] 1045 ind-as SharesInCompanyHeldByHoldingCompany Shares in company held by holding company 1046 ind-as SharesInCompanyHeldByUltimateHoldingCompany Shares in company held by ultimate holding company SharesInCompanyHeldBySubsidiariesOfItsHoldingCompan Shares in company held by subsidiaries of its holding 1047 ind-as y company[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 761 SharesInCompanyHeldBySubsidiariesOfItsUltimateHoldingShares in company held by subsidiaries of its ultimate 1048 ind-as Company holding company Shares in company held by associates of its holding 1049 ind-as SharesInCompanyHeldByAssociatesOfItsHoldingCompany company SharesInCompanyHeldByAssociatesOfItsUltimateHolding Shares in company held by associates of its ultimate 1050 ind-as Company holding company Total shares in company held by holding company or SharesInCompanyHeldByHoldingCompanyOrUltimateHol Sharesincompanyheldbyholdingcompanyorultimate 1051 ind-as ultimate dingCompanyOrByItsSubsidiariesOrAssociates holding company or by its subsidiaries or associates holding company or by its subsidiaries or associates SharesReservedForIssueUnderOptionsAndContractsOrCom Shares reserved for issue under optionsand contractsor 1052 ind-as mitmentsForSaleOfSharesOrDisinvestment commitments for sale of shares or disinvestment Amount of shares reserved for issue under options and AmountOfSharesReservedForIssueUnderOptionsAndContr 1053 ind-as contracts or commitments for sale of shares or actsOrCommitmentsForSaleOfSharesOrDisinvestment disinvestment DescriptionOfTermsOfSharesReservedForIssueUnderOptio Description of terms of shares reserved for issue under 1054 ind-as nsAndContractsOrCommitmentsForSaleOfSharesOrDisinveoptionsandcontractsorcommitmentsforsaleofsharesor stment disinvestment 1055 ind-as OriginalPaidUpValueOfForfeitedShares Original paid-up value of forfeited shares DetailsOfApplicationMoneyReceivedForAllotmentOfSecur Details of application money received for allotment of 1056 ind-as itiesAndDueForRefundAndInterestAccruedThereonAbstrac securitiesanddueforrefundandinterestaccruedthereon t [Abstract] ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand 1057 ind-as ueForRefundAndInterestAccruedThereonAbstract due for refund and interest accrued thereon [Abstract] ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand 1058 ind-as ueForRefundPrincipal due for refund, principal ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand 1059 ind-as ueForRefundInterestAccrued due for refund, interest accrued Total application money received for allotment of ApplicationMoneyReceivedForAllotmentOfSecuritiesAndDApplicationmoneyreceivedforallotmentofsecuritiesand 1060 ind-as securities ueForRefundAndInterestAccruedThereon due for refund and interest accrued thereon and due for refund and interest accrued thereon 1061 ind-as TermsAndConditionsOfSharesPendingAllotment Terms and conditions of shares pending allotment 1062 ind-as NumberOfSharesProposedToBeIssued Number of shares proposed to be issued 1063 ind-as PeriodBeforeWhichSharesAreToBeAllotted Period before which shares are to be allotted 1064 ind-as SharePremiumForSharesToBeAllotted Share premium for shares to be allotted762 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OverDuePeriodForWhichApplicationMoneyIsPendingPrior Overdueperiodforwhichapplicationmoneyispending 1065 ind-as ToAllotmentOfShares prior to allotment of shares ReasonForOverDuePeriodForWhichApplicationMoneyIsPe Reasonforoverdueperiodforwhichapplicationmoneyis 1066 ind-as ndingPriorToAllotmentOfShares pending prior to allotment of shares DisclosureOfShareholdingMoreThanFivePerCentInCompanDisclosure of shareholding more than five per cent in 1067 ind-as yAbstract company [Abstract] WhetherThereAreAnyShareholdersHoldingMoreThanFiveP Whetherthereareanyshareholdersholdingmorethanfive 1068 ind-as erCentSharesInCompany per cent shares in company DisclosureOfShareholdingMoreThanFivePerCentInCompanDisclosure of shareholding more than five per cent in 1069 ind-as yTable company [Table] 1070 ind-as NameOfShareholderAxis Name of shareholder [Axis] 1071 ind-as NameOfShareholderMember Name of shareholder [Member] 1072 ind-as Shareholder1Member Shareholder 1 [Member] 1073 ind-as Shareholder2Member Shareholder 2 [Member] 1074 ind-as Shareholder3Member Shareholder 3 [Member] 1075 ind-as Shareholder4Member Shareholder 4 [Member] 1076 ind-as Shareholder5Member Shareholder 5 [Member] 1077 ind-as Shareholder6Member Shareholder 6 [Member] 1078 ind-as Shareholder7Member Shareholder 7 [Member] 1079 ind-as Shareholder8Member Shareholder 8 [Member] 1080 ind-as Shareholder9Member Shareholder 9 [Member] 1081 ind-as Shareholder10Member Shareholder 10 [Member] 1082 ind-as Shareholder11Member Shareholder 11 [Member] 1083 ind-as Shareholder12Member Shareholder 12 [Member] 1084 ind-as Shareholder13Member Shareholder 13 [Member] 1085 ind-as Shareholder14Member Shareholder 14 [Member] 1086 ind-as Shareholder15Member Shareholder 15 [Member] 1087 ind-as Shareholder16Member Shareholder 16 [Member] 1088 ind-as Shareholder17Member Shareholder 17 [Member] 1089 ind-as Shareholder18Member Shareholder 18 [Member] 1090 ind-as Shareholder19Member Shareholder 19 [Member] 1091 ind-as Shareholder20Member Shareholder 20 [Member] DisclosureOfShareholdingMoreThanFivePerCentInCompanDisclosure of shareholding more than five per cent in 1092 ind-as yLineItems company [Line Items] 1093 ind-as NameOfShareholder Name of shareholder 1094 ind-as NumberOfSharesHeldInCompany Number of shares held in company 1095 ind-as PercentageOfShareholdingInCompany Percentage of shareholding in company 1096 ind-as ReservesMember Reserves [Member] 1097 ind-as CapitalReservesMember Capital reserves [Member] 1098 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] 1099 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] 1100 ind-as RevaluationReserveMember Revaluation reserve [Member] 1101 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] 1102 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] 1103 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] 1104 ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] 1105 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] 1106 ind-as RestructuringReserveMember Restructuring reserve [Member] 1107 ind-as AmalgamationReserveMember Amalgamation reserve [Member] 1108 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] 1109 ind-as SinkingFundReserveMember Sinking fund reserve [Member] 1110 ind-as ContingencyReserveMember Contingency reserve [Member] 1111 ind-as SpecialReserveMember Special reserve [Member] 1112 ind-as HedgingReserveMember Hedging reserve [Member] 1113 ind-as GeneralReserveMember General reserve [Member] 1114 ind-as OtherFundsMember Other funds [Member] 1115 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] 1116 ind-as OtherReservesMember Other reserves [Member] 1117 ind-as OtherAdditionsToReserves Other additions to reserves 1118 ind-as DeductionsToReservesAbstract Deductions to reserves [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 763 1119 ind-as OtherUtilisationOfSecuritiesPremiumIfPermitted Other utilisation of securities premium if permitted 1120 ind-as OtherDeductionsToReserves Other deductions to reserves Total 1121 ind-as DeductionsToReserves Deductions to reserves deductions to reserves 1122 ind-as DividendAppropriationAbstract Dividend appropriation [Abstract] 1123 ind-as InterimDividendAppropriationAbstract Interim dividend appropriation [Abstract] 1124 ind-as InterimEquityDividendAppropriation Interim equity dividend appropriation 1125 ind-as InterimSpecialDividendAppropriation Interim special dividend appropriation Total interim 1126 ind-as InterimDividendAppropriation Interim dividend appropriation dividend appropriatio n 1127 ind-as FinalDividendAppropriationAbstract Final dividend appropriation [Abstract] 1128 ind-as FinalEquityDividendAppropriation Final equity dividend appropriation 1129 ind-as FinalSpecialDividendAppropriation Final special dividend appropriation Total final dividend 1130 ind-as FinalDividendAppropriation Final dividend appropriation appropriatio n Total dividend 1131 ind-as DividendAppropriation Dividend appropriation appropriatio n 1132 ind-as EquityDividendTaxAppropriation Equity dividend tax appropriation 1133 ind-as OtherAppropriations Other appropriations 1134 ind-as AppropriationTowardsBonusShares Appropriation towards bonus shares Disclosure of notes on borrowings explanatory [Text 1135 ind-as DisclosureOfNotesOnBorrowingsExplanatory Block] 1136 ind-as BorrowingsNotesAbstract Borrowings notes [Abstract] 1137 ind-as DetailsOfBorrowingsAbstract Details of borrowings [Abstract] 1138 ind-as ClassificationOfBorrowingsTable Classification of borrowings [Table] 1139 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] 1140 ind-as BorrowingsMember Borrowings [Member] 1141 ind-as BondsDebenturesMember Bonds/debentures [Member] 1142 ind-as BondsMember Bonds [Member] 1143 ind-as DebenturesMember Debentures [Member] 1144 ind-as TermLoansMember Term loans [Member] 1145 ind-as TermLoansFromBanksMember Term loans from banks [Member] 1146 ind-as RupeeTermLoansFromBanksMember Rupee term loans from banks [Member] 1147 ind-as ForeignCurrencyTermLoansFromBanksMember Foreign currency term loans from banks [Member] 1148 ind-as TermLoansFromOthersMember Term loans from others [Member] 1149 ind-as RupeeTermLoansFromOthersMember Rupee term loans from others [Member] 1150 ind-as ForeignCurrencyTermLoansFromOthersMember Foreign currency term loans from others [Member] 1151 ind-as OtherExternalCommercialBorrowingsMember Other external commercial borrowings [Member] 1152 ind-as WorkingCapitalLoansFromBanksMember Working capital loans from banks [Member] 1153 ind-as LoansRepayableOnDemandMember Loans repayable on demand [Member] 1154 ind-as LoansRepayableOnDemandFromBanksMember Loans repayable on demand from banks [Member] 1155 ind-as LoansRepayableOnDemandFromOthersMember Loans repayable on demand from others [Member] 1156 ind-as IntercorporateBorrowingsMember Intercorporate borrowings [Member] 1157 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] DeferredPaymentForAcquisitionOfPropertyPlantAndEquip Deferred payment for acquisition of property, plant and 1158 ind-as mentMember equipment [Member]764 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1159 ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] 1160 ind-as DepositsMember Deposits [Member] 1161 ind-as DepositsFromDirectorsMember Deposits from directors [Member] 1162 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] 1163 ind-as PublicDepositsMember Public deposits [Member] 1164 ind-as DepositsFromOthersMember Deposits from others [Member] 1165 ind-as CommercialPaperMember Commercial paper [Member] 1166 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] 1167 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] 1168 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] 1169 ind-as LongTermMaturitiesOfFinanceLeaseObligationsMember Long-term maturities of finance lease obligations [Member] 1170 ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] 1171 ind-as LoansTakenForPropertyPlantAndEquipmentMember Loans taken for property, plant and equipment [Member] 1172 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] Loans taken for other property, plant and equipment 1173 ind-as LoansTakenForOtherPropertyPlantAndEquipmentMember [Member] 1174 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] 1175 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] 1176 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] 1177 ind-as SecuredBorrowingsMember Secured borrowings [Member] 1178 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] 1179 ind-as DetailsOfBorrowingsLineItems Details of borrowings [Line items] 1180 ind-as Borrowings Borrowings 1181 ind-as NatureOfSecurityAbstract Nature of security [Abstract] 1182 ind-as NatureOfSecurity Nature of security DetailsOfPersonalSecurityGivenByPromotersOtherShareho Details of personal security given by promoters, other 1183 ind-as ldersOrOtherThirdPartiesThoughSuchSecurityDoesNotRes shareholders or other third parties, though such security ultInClassificationOfBorrowingsAsSecured does not result in classification of borrowings as secured 1184 ind-as DetailsOnLoansGuaranteedAbstract Details on loans guaranteed [Abstract] 1185 ind-as AggregateAmountOfLoansGuaranteedByDirectors Aggregate amount of loans guaranteed by directors 1186 ind-as AggregateAmountOfLoansGuaranteedByOthers Aggregate amount of loans guaranteed by others ParticularsOfAnyRedeemedBondsDebenturesWhichCompa Particulars of any redeemed bonds/debentures which 1187 ind-as nyHasPowerToReissue company has power to reissue 1188 ind-as TermsOfRepaymentOfTermLoansAndOtherLoans Terms of repayment of term loans and other loans 1189 ind-as DetailsOnDefaultsOnBorrowingsAbstract Details on defaults on borrowings [Abstract] 1190 ind-as BeginningDateOfContinuingDefaultForBorrowings Beginning date of continuing default for borrowings 1191 ind-as OutstandingAmountOfContinuingDefaultPrincipal Outstanding amount of continuing default principal 1192 ind-as OutstandingAmountOfContinuingDefaultInterest Outstanding amount of continuing default interest 1193 ind-as DetailsOfBondsOrDebenturesAbstract Details of bonds or debentures [Abstract] 1194 ind-as DetailsOfBondsOrDebenturesTable Details of bonds or debentures [Table] 1195 ind-as DetailsOfBondsOrDebenturesAxis Details of bonds or debentures [Axis] 1196 ind-as DetailsOfBondsOrDebenturesLineItems Details of bonds or debentures [Line items] 1197 ind-as WhetherBondsOrDebentures Whether bonds or debentures 1198 ind-as RateOfInterest Rate of interest 1199 ind-as ParticularsOfRedemptionOrConversion Particulars of redemption or conversion 1200 ind-as NominalValuePerBondOrDebenture Nominal value per bond or debenture 1201 ind-as NumberOfBondsOrDebentures Number of bonds or debentures Disclosureofnotesonnon-currentinvestmentsexplanatory 1202 ind-as DisclosureOfNotesOnNoncurrentInvestmentsExplanatory [Text Block] 1203 ind-as NoncurrentInvestmentsAbstract Non-current investments [Abstract] 1204 ind-as DisclosureOfDetailsOfNoncurrentInvestmentsAbstract Disclosure of details of non-current investments [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 765 1205 ind-as DetailsOfNoncurrentInvestmentsTable Details of non-current investments [Table] 1206 ind-as ClassificationOfNoncurrentInvestmentsAxis Classification of non-current investments [Axis] 1207 ind-as DetailsOfNoncurrentInvestmentsLineItems Details of non-current investments [Line items] 1208 ind-as TypeOfNoncurrentInvestments Type of non-current investments 1209 ind-as ClassOfNoncurrentInvestments Class of non-current investments 1210 ind-as NatureOfNoncurrentInvestments Nature of non-current investments 1211 ind-as NoncurrentInvestments Non-current investments Name of body corporate in whom investment has been 1212 ind-as NameOfBodyCorporateInWhomInvestmentHasBeenMade made DetailsOfWhetherSuchBodyCorporateIsSubsidiaryAssociat Details of whether such body corporate is subsidiary, 1213 ind-as eJointVentureOrControlledSpecialPurposeEntity associate, joint venture or controlled special purpose entity DetailsOfNoncurrentInvestmentsMadeInBodyCorporateWh Detailsofnon-currentinvestmentsmadeinbodycorporate 1214 ind-as ichArePartlyPaid which are partly paid DetailsOfNoncurrentInvestmentMadeInPartnershipFirmsAbDetailsofnon-currentinvestmentmadeinpartnershipfirms 1215 ind-as stract [Abstract] DetailsOfNoncurrentInvestmentMadeInPartnershipFirmsEx Detailsofnon-currentinvestmentmadeinpartnershipfirms 1216 ind-as planatory explanatory [Text Block] NameOfPartnershipFirmWhereNoncurrentInvestmentIsMadNameofpartnershipfirmwherenon-currentinvestmentis 1217 ind-as e made 1218 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm 1219 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] 1220 ind-as DateToWhichCapitalOfPartnershipFirmRelates Date to which capital of partnership firm relates Detailsofshareofeachpartner incapitalofpartnership 1221 ind-as DetailsOfShareOfEachPartnerInCapitalOfPartnershipFirm firm Detailsof shareof eachpartner inprofitsofpartnership 1222 ind-as DetailsOfShareOfEachPartnerInProfitsOfPartnershipFirm firm 1223 ind-as AggregateAmountOfQuotedNoncurrentInvestments Aggregate amount of quoted non-current investments 1224 ind-as MarketValueOfQuotedNoncurrentInvestments Market value of quoted non-current investments 1225 ind-as AggregateAmountOfUnquotedNoncurrentInvestments Aggregate amount of unquoted non-current investments AggregateProvisionForDiminutionInValueOfNoncurrentInvAggregateprovisionfordiminutioninvalueofnon-current 1226 ind-as estments investments Disclosure of notes on current investments explanatory 1227 ind-as DisclosureOfNotesOnCurrentInvestmentsExplanatory [Text Block] 1228 ind-as CurrentInvestmentsAbstract Current investments [Abstract] 1229 ind-as DisclosureOfDetailsOfCurrentInvestmentsAbstract Disclosure of details of current investments [Abstract] 1230 ind-as DetailsOfCurrentInvestmentsTable Details of current investments [Table] 1231 ind-as ClassificationOfCurrentInvestmentsAxis Classification of current investments [Axis] 1232 ind-as DetailsOfCurrentInvestmentsLineItems Details of current investments [Line items] 1233 ind-as TypeOfCurrentInvestments Type of current investments 1234 ind-as ClassOfCurrentInvestments Class of current investments 1235 ind-as NatureOfCurrentInvestments Nature of current investments 1236 ind-as BasisOfValuationOfCurrentInvestments Basis of valuation of current investments DetailsOfCurrentInvestmentsMadeInBodyCorporateWhich Details of current investments made in body corporate 1237 ind-as ArePartlyPaid which are partly paid DetailsOfCurrentInvestmentMadeInPartnershipFirmsAbstra Details of current investment made in partnership firms 1238 ind-as ct [Abstract] DetailsOfCurrentInvestmentMadeInPartnershipFirmsExpla Details of current investment made in partnership firms 1239 ind-as natory explanatory [Text Block] 1240 ind-as NameOfPartnershipFirmWhereCurrentInvestmentIsMade Name of partnership firm where current investment is made 1241 ind-as AggregateAmountOfQuotedCurrentInvestments Aggregate amount of quoted current investments 1242 ind-as MarketValueOfQuotedCurrentInvestments Market value of quoted current investments 1243 ind-as AggregateAmountOfUnquotedCurrentInvestments Aggregate amount of unquoted current investments AggregateProvisionForDiminutionInValueOfCurrentInvest Aggregate provision for diminution in value of current 1244 ind-as ments investments766 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1245 ind-as LandMember Land [Member] 1246 ind-as BuildingsMember Buildings [Member] 1247 ind-as ResidentialBuildingMember Residential building [Member] 1248 ind-as OfficeBuildingMember Office building [Member] 1249 ind-as FactoryBuildingMember Factory building [Member] 1250 ind-as OtherBuildingMember Other building [Member] 1251 ind-as PlantAndEquipmentMember Plant and equipment [Member] 1252 ind-as FactoryEquipmentsMember Factory equipments [Member] 1253 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] 1254 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] 1255 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] 1256 ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] 1257 ind-as VehiclesMember Vehicles [Member] 1258 ind-as ShipsVesselsMember Ships vessels [Member] 1259 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] 1260 ind-as MotorVehiclesMember Motor vehicles [Member] 1261 ind-as OfficeEquipmentMember Office equipment [Member] 1262 ind-as ComputerEquipmentsMember Computer equipments [Member] 1263 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] 1264 ind-as LivestockMember Livestock [Member] 1265 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] 1266 ind-as RailwaySidingsMember Railway sidings [Member] 1267 ind-as BooksPeriodicalsMember Books periodicals [Member] 1268 ind-as PlantationsMember Plantations [Member] 1269 ind-as MinesQuarriesMember Mines quarries [Member] 1270 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] 1271 ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] 1272 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] 1273 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] 1274 ind-as OwnedAssetsMember Owned assets [Member] InternallyGeneratedAndOtherThanInternallyGeneratedIntanInternally generated and other than internally generated 1275 ind-as gibleAssetsMember intangible assets [Member] 1276 ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] 1277 ind-as IntangibleAssetsOtherThanInternallyGeneratedMember Intangible assets other than internally generated [Member] 1278 ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] 1279 ind-as BrandsMember Brands [Member] 1280 ind-as TradeMarksMember Trade marks [Member] 1281 ind-as ComputerSoftwareMember Computer software [Member] 1282 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] 1283 ind-as MiningRightsMember Mining rights [Member] 1284 ind-as CopyrightsPatentsAndOtherOperatingRightsMember Copyrights, patents and other operating rights [Member] 1285 ind-as CopyrightsMember Copyrights [Member] 1286 ind-as PatentsMember Patents [Member] 1287 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] 1288 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] Recipes, formulae, models, designs and prototypes 1289 ind-as RecipesFormulaeModelsDesignsAndPrototypesMember [Member] 1290 ind-as RecipesMember Recipes [Member] 1291 ind-as FormulaeMember Formulae [Member] 1292 ind-as ModelsMember Models [Member] 1293 ind-as DesignsMember Designs [Member] 1294 ind-as PrototypesMember Prototypes [Member] 1295 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] 1296 ind-as LicensesMember Licenses [Member] 1297 ind-as ExplorationLicenseMember Exploration license [Member] 1298 ind-as FranchiseMember Franchise [Member] 1299 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] 1300 ind-as KnowHowMember Know-how [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 767 1301 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] 1302 ind-as OtherIntangibleAssetsOthersMember Other intangible assets, others [Member] Contractual commitments for acquisition of intangible 1303 ind-as ContractualCommitmentsForAcquisitionOfIntangibleAssets assets 1304 ind-as CarryingAmountMember Carrying amount [Member] 1305 ind-as GrossCarryingAmountMember Gross carrying amount [Member] 1306 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] DisclosureOfSubclassificationAndNotesOnLiabilitiesAndA Disclosureofsubclassificationandnotesonliabilitiesand 1307 ind-as ssetsExplanatory assets explanatory [Text Block] Subclassification and notes on liabilities and assets 1308 ind-as SubclassificationAndNotesOnLiabilitiesAndAssetsAbstract [Abstract] Disclosureofnotesontradereceivablesexplanatory[Text 1309 ind-as DisclosureOfNotesOnTradeReceivablesExplanatory Block] 1310 ind-as ClassificationOfAssetsBasedOnSecurityAxis Classification of assets based on security [Axis] 1311 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] 1312 ind-as SecuredConsideredGoodMember Secured considered good [Member] 1313 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] 1314 ind-as DoubtfulMember Doubtful [Member] 1315 ind-as SubclassificationOfTradeReceivablesLineItems Subclassification of trade receivables [Line items] 1316 ind-as BreakupOfTradeReceivablesAbstract Breakup of trade receivables [Abstract] 1317 ind-as TradeReceivablesGross Trade receivables, gross 1318 ind-as AllowanceForBadAndDoubtfulDebts Allowance for bad and doubtful debts Total trade 1319 ind-as TradeReceivables Trade receivables receivables DetailsOfTradeReceivablesDueByDirectorsOtherOfficersO Detailsoftradereceivablesduebydirectors,otherofficers 1320 ind-as rOthersAbstract or others [Abstract] 1321 ind-as TradeReceivablesDueByDirectors Trade receivables due by directors 1322 ind-as TradeReceivablesDueByOtherOfficers Trade receivables due by other officers 1323 ind-as TradeReceivablesDueByOthers Trade receivables due by others Total trade receivables due by 1324 ind-as TradeReceivablesDueByDirectorsOtherOfficersOrOthers Trade receivables due by directors, other officers or others directors, other officers or others DetailsOfTradeReceivablesDueByFirmsOrCompaniesInWh Detailsoftradereceivablesduebyfirmsorcompaniesin 1325 ind-as ichAnyDirectorIsPartnerOrDirectorAbstract which any director is partner or director [Abstract] TradeReceivablesDueByFirmsInWhichAnyDirectorIsPartneTrade receivables due by firms in whichany director is 1326 ind-as r partner TradeReceivablesDueByPrivateCompaniesInWhichAnyDir Tradereceivablesduebyprivatecompaniesinwhichany 1327 ind-as ectorIsDirector director is director TradeReceivablesDueByPrivateCompaniesInWhichAnyDir Tradereceivablesduebyprivatecompaniesinwhichany 1328 ind-as ectorIsMember director is member768 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total trade receivables duebyfirms or TradeReceivablesDueByFirmsOrCompaniesInWhichAnyDiTradereceivablesduebyfirmsorcompaniesinwhichany 1329 ind-as companies rectorIsPartnerOrDirector director is partner or director in which any director ispartneror director 1330 ind-as SecurityDepositsMember Security deposits [Member] 1331 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] 1332 ind-as OtherDepositAssetsMember Other deposit assets [Member] 1333 ind-as NotesReceivableMember Notes receivable [Member] 1334 ind-as DividendReceivableAbstract Dividend receivable [Abstract] 1335 ind-as DividendReceivableSubsidiaries Dividend receivable, subsidiaries 1336 ind-as DividendReceivableOthers Dividend receivable, others Total 1337 ind-as DividendReceivable Dividend receivable dividend receivable 1338 ind-as DerivativeAssets Derivative assets 1339 ind-as OtherNoncurrentAssetsNotesAbstract Other non-current assets notes [Abstract] Disclosureofnotesonothernon-currentassetsexplanatory 1340 ind-as DisclosureOfNotesOnOtherNoncurrentAssetsExplanatory [Text Block] 1341 ind-as CapitalAdvancesMember Capital advances [Member] 1342 ind-as PrepaidExpensesMember Prepaid expenses [Member] 1343 ind-as AdvanceTaxMember Advance tax [Member] 1344 ind-as AdvanceIncomeTaxPaidMember Advance income tax paid [Member] 1345 ind-as AdvanceSalesTaxVATPaidMember Advance sales tax/VAT paid [Member] 1346 ind-as TaxDeductedAtSourceMember Tax deducted at source [Member] 1347 ind-as AdvanceFringeBenefitTaxPaidMember Advance fringe benefit tax paid [Member] 1348 ind-as OtherAdvanceTaxesMember Other advance taxes [Member] 1349 ind-as MATCreditEntitlementMember MAT credit entitlement [Member] 1350 ind-as CenvatReceivableMember Cenvat receivable [Member] 1351 ind-as VATReceivableMember VAT receivable [Member] 1352 ind-as ServiceTaxReceivableMember Service tax receivable [Member] 1353 ind-as OtherTaxesReceivableMember Other taxes receivable [Member] 1354 ind-as ExportIncentivesReceivablesMember Export incentives receivables [Member] 1355 ind-as ClaimsRecoverableMember Claims recoverable [Member] 1356 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others 1357 ind-as InventoriesNotesAbstract Inventories notes [Abstract] 1358 ind-as ClassificationOfInventoriesAbstract Classification of inventories [Abstract] 1359 ind-as ClassificationOfInventoriesTable Classification of inventories [Table] 1360 ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] 1361 ind-as RawMaterialsMember Raw materials [Member] 1362 ind-as WorkInProgressMember Work-in-progress [Member] 1363 ind-as FinishedGoodsMember Finished goods [Member] 1364 ind-as StockInTradeMember Stock-in-trade [Member] 1365 ind-as StoresAndSparesMember Stores and spares [Member] 1366 ind-as LooseToolsMember Loose tools [Member] 1367 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] 1368 ind-as CertifiedEmissionRightsMember Certified emission rights [Member] 1369 ind-as OtherInventoriesMember Other inventories [Member] 1370 ind-as WasteMember Waste [Member] 1371 ind-as ScrapMember Scrap [Member] 1372 ind-as OtherInventoriesOthersMember Other inventories, others [Member] 1373 ind-as GoodsInTransit Goods in transit 1374 ind-as ModeOfValuation Mode of valuation[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 769 1375 ind-as NatureOfOtherInventories Nature of other inventories 1376 ind-as NumberOfCertifiedEmissionRightsHeldAsInventory Number of certified emission rights held as inventory 1377 ind-as NumberOfCertifiedEmissionRightsUnderCertification Number of certified emission rights under certification 1378 ind-as CashAndBankBalancesNotesAbstract Cash and bank balances notes [Abstract] Disclosureofnotesoncashandbankbalancesexplanatory 1379 ind-as DisclosureOfNotesOnCashAndBankBalancesExplanatory [Text Block] 1380 ind-as ClassificationOfCashAndBankBalancesAbstract Classification of cash and bank balances [Abstract] 1381 ind-as CashAndCashEquivalentsAbstract Cash and cash equivalents [Abstract] 1382 ind-as BalanceWithBanksAbstract Balance with banks [Abstract] 1383 ind-as FixedDepositsWithBanks Fixed deposits with banks 1384 ind-as OtherDepositsWithBanks Other deposits with banks 1385 ind-as OtherBalancesWithBanks Other balances with banks Total 1386 ind-as BalanceWithBanks Balance with banks balance with banks 1387 ind-as ChequesDraftsOnHand Cheques, drafts on hand 1388 ind-as CashOnHand Cash on hand 1389 ind-as Others Others 1390 ind-as NatureOfOtherCashAndCashEquivalents Nature of other cash and cash equivalents 1391 ind-as EarmarkedBalancesWithBanks Earmarked balances with banks DetailsOfBalancesHeldWithBanksToExtentHeldAsMargin Details of balances held with banks to extent held as margin 1392 ind-as MoneyOrSecurityAgainstBorrowingsGuaranteesOrOtherCo moneyorsecurityagainstborrowings,guaranteesorother mmitmentsAbstract commitments [Abstract] 1393 ind-as BalancesHeldWithBanksToExtentHeldAsMarginMoney Balances held with banks to extent held as margin money BalancesHeldWithBanksToExtentHeldAsSecurityAgainstB Balancesheldwithbankstoextentheldassecurityagainst 1394 ind-as orrowings borrowings 1395 ind-as BalancesHeldWithBanksToExtentHeldAsGuarantees Balances held with banks to extent held as guarantees BalancesHeldWithBanksToExtentHeldAgainstOtherCommiBalances held with banks to extent held against other 1396 ind-as tments commitments Total balances held with banks to extent held as margin BalancesHeldWithBanksToExtentHeldAsMarginMoneyOr Balancesheldwithbankstoextentheldasmarginmoney money or 1397 ind-as SecurityAgainstBorrowingsGuaranteesOrOtherCommitmen or security against borrowings, guarantees or other security ts commitments against borrowings, guarantees or other commitment s RepatriationRestrictionsIfAnyInRespectOfCashAndBankBaRepatriationrestrictionsifanyinrespectofcashandbank 1398 ind-as lances balances 1399 ind-as OtherCurrentAssetsNotesAbstract Other current assets notes [Abstract] Disclosure of notes on other current assets explanatory 1400 ind-as DisclosureOfNotesOnOtherCurrentAssetsExplanatory [Text Block] 1401 ind-as UnbilledRevenue Unbilled revenue 1402 ind-as OtherUnamortisedExpenses Other unamortised expenses 1403 ind-as PropertyPlantAndEquipmentHeldForSale Property plant and equipment held for sale 1404 ind-as OtherCurrentAssetsOthers Other current assets, others770 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1405 ind-as ProvisionsNotesAbstract Provisions notes [Abstract] 1406 ind-as DisclosureOfNotesOnProvisionsExplanatory Disclosure of notes on provisions explanatory [Text Block] 1407 ind-as DisclosureOfBreakupOfProvisionsAbstract Disclosure of breakup of provisions [Abstract] 1408 ind-as DisclosureOfBreakupOfProvisionsTable Disclosure of breakup of provisions [Table] 1409 ind-as DisclosureOfBreakupOfProvisionsLineItems Disclosure of breakup of provisions [Line items] 1410 ind-as ProvisionsAbstract Provisions [Abstract] 1411 ind-as ProvisionsForEmployeeBenefitsAbstract Provisions for employee benefits [Abstract] 1412 ind-as ProvisionGratuity Provision gratuity 1413 ind-as ProvisionLeaveEncashment Provision leave encashment 1414 ind-as ProvisionPension Provision pension 1415 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme 1416 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities Total provisions 1417 ind-as ProvisionsForEmployeeBenefits Provisions for employee benefits for employee benefits 1418 ind-as ProvisionForCorporateTaxAbstract Provision for corporate tax [Abstract] 1419 ind-as ProvisionForWealthTax Provision for wealth tax 1420 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax 1421 ind-as ProvisionForOtherTax Provision for other tax 1422 ind-as ProvisionForCorporateDividendTax Provision for corporate dividend tax Total provision 1423 ind-as ProvisionForCorporateTax Provision for corporate tax for corporate tax 1424 ind-as ProposedDividendAbstract Proposed dividend [Abstract] 1425 ind-as ProposedEquityDividendAbstract Proposed equity dividend [Abstract] 1426 ind-as ProposedEquityInterimDividend Proposed equity interim dividend 1427 ind-as ProposedEquityFinalDividend Proposed equity final dividend 1428 ind-as ProposedEquitySpecialDividend Proposed equity special dividend Total proposed 1429 ind-as ProposedEquityDividend Proposed equity dividend equity dividend 1430 ind-as ProposedPreferenceDividendAbstract Proposed preference dividend [Abstract] 1431 ind-as ProposedPreferenceInterimDividend Proposed preference interim dividend 1432 ind-as ProposedPreferenceFinalDividend Proposed preference final dividend 1433 ind-as ProposedPreferenceSpecialDividend Proposed preference special dividend Total proposed 1434 ind-as ProposedPreferenceDividend Proposed preference dividend preference dividend Total 1435 ind-as ProposedDividend Proposed dividend proposed dividend 1436 ind-as ProvisionForStatutoryLiabilities Provision for statutory liabilities 1437 ind-as CSRExpenditureProvision CSR expenditure provision 1438 ind-as ProvisionForAbandonmentCost Provision for abandonment cost Other Other provisions at 1439 ind-as OtherProvisions Other provisions provisions at beginning of end of period period Total 1440 ind-as Provisions Provisions provisions 1441 ind-as NatureOfOtherProvisions Nature of other provisions 1442 ind-as CurrentMaturitiesOfLongTermDebt Current maturities of long-term debt[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 771 1443 ind-as CurrentMaturitiesOfFinanceLeaseObligations Current maturities of finance lease obligations 1444 ind-as UnpaidDividends Unpaid dividends 1445 ind-as UnpaidMaturedDepositsAndInterestAccruedThereon Unpaid matured deposits and interest accrued thereon 1446 ind-as UnpaidMaturedDebenturesAndInterestAccruedThereon Unpaid matured debentures and interest accrued thereon 1447 ind-as SecurityDepositsRefundableCurrent Security deposits refundable, current 1448 ind-as DebenturesClaimedButNotPaid Debentures claimed but not paid 1449 ind-as PublicDepositPayableCurrent Public deposit payable, current 1450 ind-as DerivativeLiabilities Derivative liabilities 1451 ind-as OtherCurrentLiabilitiesAbstract Other current liabilities [Abstract] 1452 ind-as RevenueReceivedInAdvance Revenue received in advance 1453 ind-as AdvanceReceivedAgainstContracts Advance received against contracts 1454 ind-as AdvanceReceivedFromCustomers Advance received from customers 1455 ind-as OtherAdvanceReceived Other advance received 1456 ind-as DepositsRefundableCurrentAbstract Deposits refundable current [Abstract] 1457 ind-as CustomerDepositsRefundableCurrent Customer deposits refundable, current 1458 ind-as OtherDepositsRefundableCurrent Other deposits refundable, current Total deposits 1459 ind-as DepositsRefundableCurrent Deposits refundable, current refundable current 1460 ind-as OtherPayablesCurrentAbstract Other payables, current [Abstract] 1461 ind-as WithholdingTaxesPayable Withholding taxes payable 1462 ind-as ServiceTaxPayable Service tax payable 1463 ind-as VATPayable VAT payable 1464 ind-as ExciseDutyPayable Excise duty payable 1465 ind-as TaxesPayableSalesTax Taxes payable sales tax 1466 ind-as TaxesPayableOtherTax Taxes payable other tax 1467 ind-as AccruedExpensesPayable Accrued expenses payable 1468 ind-as GrossAmountDueToCustomersForContractWorkCurrent Gross amount due to customers for contract work, current 1469 ind-as RetentionMoneyPayable Retention money payable 1470 ind-as ContributionToProvidentFundScheme Contribution to provident fund scheme CurrentLiabilitiesPortionOfShareApplicationMoneyPendin Current liabilities portion of share application money 1471 ind-as gAllotment pending allotment 1472 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others Total other 1473 ind-as OtherPayablesCurrent Other payables, current payables, current 1474 ind-as BillsPayableAcceptances Bills payable acceptances DescriptionOfWhetherCompanyHaveSufficientAuthorised Descriptionofwhethercompanyhavesufficientauthorised 1475 ind-as CapitalToCoverProposedShareCapitalAmountResultingFro capital to cover proposed share capital amount resulting mAllotment from allotment Disclosure of additional balance sheet notes explanatory 1476 ind-as DisclosureOfAdditionalBalanceSheetNotesExplanatory [Text Block] 1477 ind-as AdditionalBalanceSheetNotesAbstract Additional balance sheet notes [Abstract] 1478 ind-as ContingentLiabilitiesAndCommitmentsAbstract Contingent liabilities and commitments [Abstract] 1479 ind-as ClassificationOfContingentLiabilitiesAbstract Classification of contingent liabilities [Abstract] 1480 ind-as ClaimsAgainstCompanyNotAcknowledgedAsDebt Claims against company not acknowledged as debt 1481 ind-as Guarantees Guarantees 1482 ind-as OtherMoneyForWhichCompanyIsContingentlyLiable Other money for which company is contingently liable Total 1483 ind-as ContingentLiabilities Contingent liabilities contingent liabilities 1484 ind-as ClassificationOfCommitmentsAbstract Classification of commitments [Abstract]772 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] EstimatedAmountOfContractsRemainingToBeExecutedOn Estimatedamountofcontractsremainingtobeexecutedon 1485 ind-as CapitalAccountAndNotProvidedFor capital account and not provided for Uncalledliability onshares andother investmentspartly 1486 ind-as UncalledLiabilityOnSharesAndOtherInvestmentsPartlyPaid paid 1487 ind-as OtherCommitments Other commitments Total 1488 ind-as Commitments Commitments commitment s 1489 ind-as NatureOfOtherCommitments Nature of other commitments Total contingent liabilities 1490 ind-as ContingentLiabilitiesAndCommitments Contingent liabilities and commitments and commitment s 1491 ind-as DetailsRegardingDividendsAbstract Details regarding dividends [Abstract] AmountOfDividendsProposedToBeDistributedToEquityShaAmountofdividendsproposedtobedistributedtoequity 1492 ind-as reholders shareholders AmountOfPerShareDividendProposedToBeDistributedToE Amountofpersharedividendproposedtobedistributedto 1493 ind-as quityShareholders equity shareholders AmountOfDividendsProposedToBeDistributedToPreferenc Amount of dividends proposed to be distributed to 1494 ind-as eShareholders preference shareholders AmountOfPerShareDividendProposedToBeDistributedToPrAmountofpersharedividendproposedtobedistributedto 1495 ind-as eferenceShareholders preference shareholders 1496 ind-as ArrearsOfFixedCumulativeDividendsOnPreferenceShares Arrears of fixed cumulative dividends on preference shares 1497 ind-as PercentageOfProposedDividend Percentage of proposed dividend DetailsOfOutstandingUnutilisedAmountsReceivedInRespec Details of outstanding unutilised amounts received in 1498 ind-as tOfIssueOfSecuritiesForSpecificPurposeAbstract respect of issue of securities for specific purpose [Abstract] Description of how outstanding unutilised amounts DescriptionOfHowOutstandingUnutilisedAmountsReceived 1499 ind-as received in respect of issue of securities for specific InRespectOfIssueOfSecuritiesForSpecificPurposeAreUsed purpose are used OutstandingUnutilisedAmountsReceivedInRespectOfIssue Outstandingunutilisedamountsreceivedinrespectofissue 1500 ind-as OfSecuritiesForSpecificPurpose of securities for specific purpose 1501 ind-as AmountOfUnutilisedAmountsInvested Amount of unutilised amounts invested DetailsOfDisclosuresRequiredUnderMSMEDAct2006AbstrDetailsof disclosuresrequired under MSMED Act2006 1502 ind-as act [Abstract] Detailsof disclosuresrequired under MSMED Act2006 1503 ind-as DetailsOfDisclosuresRequiredUnderMSMEDAct2006Table [Table] 1504 ind-as MicroSmallMediumEnterprisesAxis Micro small medium enterprises [Axis] DetailsOfDisclosuresRequiredUnderMSMEDAct2006LineI Detailsof disclosuresrequired under MSMED Act2006 1505 ind-as tems [Line items] 1506 ind-as PrincipalAndInterestDueRemainingUnpaidAbstract Principal and interest due remaining unpaid [Abstract] 1507 ind-as PrincipalDueRemainingUnpaid Principal due remaining unpaid 1508 ind-as InterestDueRemainingUnpaid Interest due remaining unpaid Total principal and interest 1509 ind-as PrincipalAndInterestDueRemainingUnpaid Principal and interest due remaining unpaid due remaining unpaid 1510 ind-as AmountOfInterestPaidUnderMSMEDAct2006 Amount of interest paid under MSMED Act 2006 AmountOfPaymentsMadeToSupplierBeyondDueDateDurin Amount of payments made to supplier beyond due date 1511 ind-as gYear during year 1512 ind-as AmountOfInterestDueAndPayableForPeriod Amount of interest due and payable for period AmountOfInterestAccruedAndRemainingUnpaidAtEndOfAAmountofinterestaccruedandremainingunpaidatendof 1513 ind-as ccountingYear accounting year[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 773 AmountOfFurtherInterestDueAndPayableEvenInSucceedin Amount of further interest due and payable even in 1514 ind-as gYear succeeding year DetailsOfDisclosureRegardingCompaniesLimitedByGuaranDetails of disclosure regarding companies limited by 1515 ind-as teeAbstract guarantee [Abstract] AmountEachMemberUndertakesToContributeAsPerMemor Amount each member undertakes to contribute as per 1516 ind-as andumOfAssociationInCaseOfCompaniesLimitedByGuaranmemorandumofassociationincaseofcompanieslimited teeHavingShareCapital by guarantee having share capital AmountEachMemberUndertakesToContributeAsPerMemor Amount each member undertakes to contribute as per 1517 ind-as andumOfAssociationInCaseOfCompaniesLimitedByGuaranmemorandumofassociationincaseofcompanieslimited teeNotHavingShareCapital by guarantee not having share capital Disclosure of information on derivative instruments 1518 ind-as DisclosureOfInformationOnDerivativeInstrumentsAbstract [Abstract] Disclosure of category wise quantitative data about DisclosureOfCategoryWiseQuantitativeDataAboutOutstand 1519 ind-as outstanding derivative instruments explanatory [Text ingDerivativeInstrumentsExplanatory Block] DisclosureOfPurposeForWhichDerivativeInstrumentsHave Disclosure of purpose for which derivative instruments 1520 ind-as BeenAcquired have been acquired 1521 ind-as DetailsOfProvisionMadeByNidhiCompaniesAbstract Details of provision made by nidhi companies [Abstract] AmountOfProvisionsToBeMadeOnAccountOfIncomeRever Amountof provisionstobe made onaccountofincome 1522 ind-as salAndNonPerformingAssetsRemainingUnrealised reversal and non-performing assets remaining unrealised 1523 ind-as CumulativeAmountProvidedTillPreviousYear Cumulative amount provided till previous year 1524 ind-as AmountProvidedInCurrentYear Amount provided in current year 1525 ind-as BalanceAmountToBeProvided Balance amount to be provided 1526 ind-as DetailsOfDepositsAbstract Details of deposits [Abstract] 1527 ind-as DepositsAcceptedOrRenewedDuringPeriod Deposits accepted or renewed during period 1528 ind-as DepositsMaturedAndClaimedButNotPaidDuringPeriod Deposits matured and claimed but not paid during period 1529 ind-as DepositsMaturedAndClaimedButNotPaid Deposits matured and claimed but not paid 1530 ind-as DepositsMaturedButNotClaimed Deposits matured but not claimed 1531 ind-as InterestOnDepositsAccruedAndDueButNotPaid Interest on deposits accrued and due but not paid 1532 ind-as DisclosureOfEquityShareWarrantsAbstract Disclosure of equity share warrants [Abstract] Equity share Total equity Equity share warrants at 1533 ind-as EquityShareWarrants Equity share warrants share warrants at beginning of warrants end of period period 1534 ind-as ChangesInEquityShareWarrantsDuringPeriodAbstract Changes in equity share warrants during period [Abstract] 1535 ind-as AdditionsToEquityShareWarrantsDuringPeriod Additions to equity share warrants during period 1536 ind-as DeductionsInEquityShareWarrantsDuringPeriod Deductions in equity share warrants during period Total changes in equity share 1537 ind-as ChangesInEquityShareWarrantsDuringPeriod Changes in equity share warrants during period warrants during period DisclosureOfDetailsPertainingToOilAndGasProducingCom Disclosure of detailspertainingtooilandgasproducing 1538 ind-as paniesAbstract companies [Abstract] MethodOfAccountingFollowedByUpstreamPetroleumIndus Method of accounting followed by upstream petroleum 1539 ind-as try industry774 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Netquantitiesofenterprise’sinterestsinprovedreserves NetQuantitiesOfEnterprisesInterestsInProvedReservesAndP andproveddevelopedreservesofoilincludingcondensate rovedDevelopedReservesOfOilIncludingCondensateAndNa 1540 ind-as and natural gas liquids and gas as at beginning and turalGasLiquidsAndGasAsAtBeginningAndAdditionsDedu additions,deductions,productionandclosingbalancefor ctionsProductionAndClosingBalanceForYearExplanatory year explanatory [Text Block] NetQuantitiesOfEnterprisesInterestInProvedReservesAndPr Net quantities of enterprise’s interest in proved reserves and 1541 ind-as ovedDevelopedReservesOfOilAndGasOnGeographicalBasi proveddevelopedreservesofoilandgasongeographical sExplanatory basis explanatory [Text Block] 1542 ind-as DetailsOfUnclaimedLiabilitiesAbstract Details of unclaimed liabilities [Abstract] 1543 ind-as UnclaimedShareApplicationRefundMoney Unclaimed share application refund money 1544 ind-as UnclaimedMaturedDebentures Unclaimed matured debentures 1545 ind-as UnclaimedMaturedDeposits Unclaimed matured deposits 1546 ind-as InterestUnclaimedAmount Interest unclaimed amount Details of acquisition and disposal of investments 1547 ind-as DetailsOfAcquisitionAndDisposalOfInvestmentsAbstract [Abstract] 1548 ind-as AcquisitionAndDisposalOfInvestmentsTable Acquisition and disposal of investments [Table] 1549 ind-as AcquisitionAndDisposalOfInvestmentsAxis Acquisition and disposal of investments [Axis] 1550 ind-as AcquisitionAndDisposalOfInvestmentsLineItems Acquisition and disposal of investments [Line items] 1551 ind-as NatureOfInvestmentPurchasedOrSoldDuringPeriod Nature of investment purchased or sold during period 1552 ind-as TypeOfInvestment Type of investment 1553 ind-as NumberOfUnitsPurchased Number of units purchased 1554 ind-as FaceValueOfUnitsPurchased Face value of units purchased 1555 ind-as PurchasePricePerUnit Purchase price per unit 1556 ind-as NumberOfUnitsSold Number of units sold 1557 ind-as SellingPricePerUnit Selling price per unit 1558 ind-as InvestmentInSubsidiaryCompanies Investment in subsidiary companies 1559 ind-as InvestmentInGovernmentCompanies Investment in government companies SubclassificationAndNotesOnIncomeAndExpenseExplanat Subclassification and notes on income and expense 1560 ind-as ory explanatory [Text Block] 1561 ind-as RevenueFromSaleOfProductsAbstract Revenue from sale of products [Abstract] 1562 ind-as RevenueFromSaleOfServicesAbstract Revenue from sale of services [Abstract] 1563 ind-as DisclosureOfOtherOperatingRevenuesAbstract Disclosure of other operating revenues [Abstract] Disclosure of notes on other operating revenues 1564 ind-as DisclosureOfNotesOnOtherOperatingRevenuesExplanatory explanatory [Text Block] 1565 ind-as OtherOperatingRevenuesAbstract Other operating revenues [Abstract] NetGainLossOnForeignCurrencyFluctuationsTreatedAsOth Net gain/loss on foreign currency fluctuations treated as 1566 ind-as erOperatingRevenue other operating revenue 1567 ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues 1568 ind-as DisclosureOfOtherIncomeAbstract Disclosure of other income [Abstract] Disclosure of notes on other income explanatory [Text 1569 ind-as DisclosureOfNotesOnOtherIncomeExplanatory Block] 1570 ind-as InterestIncomeAbstract Interest income [Abstract] 1571 ind-as InterestIncomeOnCurrentInvestmentsAbstract Interest income on current investments [Abstract] 1572 ind-as InterestOnFixedDepositsCurrentInvestments Interest on fixed deposits, current investments InterestFromCustomersOnAmountsOverdueCurrentInvestm Interest from customers on amounts overdue, current 1573 ind-as ents investments 1574 ind-as InterestOnCurrentIntercorporateDeposits Interest on current intercorporate deposits 1575 ind-as InterestOnCurrentDebtSecurities Interest on current debt securities 1576 ind-as InterestOnCurrentGovernmentSecurities Interest on current government securities 1577 ind-as InterestOnOtherCurrentInvestments Interest on other current investments[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 775 Total interest 1578 ind-as InterestIncomeOnCurrentInvestments Interest income on current investments income on current investments Total 1579 ind-as InterestIncome Interest income interest income 1580 ind-as DividendIncomeAbstract Dividend income [Abstract] 1581 ind-as DividendIncomeCurrentInvestmentsAbstract Dividend income current investments [Abstract] 1582 ind-as DividendIncomeCurrentInvestmentsFromSubsidiaries Dividend income current investments from subsidiaries 1583 ind-as DividendIncomeCurrentEquitySecurities Dividend income current equity securities 1584 ind-as DividendIncomeCurrentMutualFunds Dividend income current mutual funds 1585 ind-as DividendIncomeCurrentInvestmentsFromOthers Dividend income current investments from others Total dividend 1586 ind-as DividendIncomeCurrentInvestments Dividend income current investments income current investments Total 1587 ind-as DividendIncome Dividend income dividend income 1588 ind-as NetGainLossOnSaleOfInvestmentsAbstract Net gain/loss on sale of investments [Abstract] 1589 ind-as NetGainLossOnSaleOfCurrentInvestments Net gain/loss on sale of current investments Total net gain/loss on 1590 ind-as NetGainLossOnSaleOfInvestments Net gain/loss on sale of investments sale of investments 1591 ind-as RentalIncomeOnInvestmentPropertyAbstract Rental income on investment property [Abstract] 1592 ind-as RentalIncomeOnInvestmentPropertyCurrent Rental income on investment property, current Total rental income on 1593 ind-as RentalIncomeOnInvestmentProperty Rental income on investment property investment property 1594 ind-as OtherNonoperatingIncomeAbstract Other non-operating income [Abstract] Total net gain/loss on foreign NetGainLossOnForeignCurrencyFluctuationsTreatedAsOth Net gain/loss on foreign currency fluctuations treated ascurrency 1595 ind-as erIncome other income fluctuations treated as other income 1596 ind-as GainOnDisposalOfIntangibleAssets Gain on disposal of intangible Assets AmountCreditedToProfitAndLossAsTransferFromRevaluatiAmount credited to profit and loss as transfer from 1597 ind-as onReserveOnAccountOfAdditionalDepreciationChargedOn revaluation reserve on accountof additionaldepreciation RevaluedTangibleAssets charged on revalued tangible assets Excess provision diminution in value investment written 1598 ind-as ExcessProvisionDiminutionInValueInvestmentWrittenBack back776 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1599 ind-as ExcessProvisionsBadDoubtfulDebtsAdvancesWrittenBack Excess provisions bad doubtful debts advances written back 1600 ind-as IncomeGovernmentGrantsSubsidies Income government grants subsidies 1601 ind-as IncomeExportIncentives Income export incentives 1602 ind-as IncomeImportEntitlements Income import entitlements 1603 ind-as IncomeInsuranceClaims Income insurance claims 1604 ind-as IncomeFromSubsidiaries Income from subsidiaries 1605 ind-as InterestOnIncomeTaxRefund Interest on income tax refund 1606 ind-as IncomeOnBrokerageCommission Income on brokerage commission 1607 ind-as IncomeOnSalesTaxBenefit Income on sales tax benefit 1608 ind-as ExcessProvisionsWrittenBack Excess provisions written back 1609 ind-as OtherAllowancesDeductionOtherIncome Other allowances deduction other income 1610 ind-as MiscellaneousOtherNonoperatingIncome Miscellaneous other non-operating income Total other non- 1611 ind-as OtherNonoperatingIncome Other non-operating income operating income 1612 ind-as IncomeFromPipelineTransportation Income from pipeline transportation 1613 ind-as DisclosureOfFinanceCostAbstract Disclosure of finance cost [Abstract] Disclosure of notes on finance cost explanatory [Text 1614 ind-as DisclosureOfNotesOnFinanceCostExplanatory Block] 1615 ind-as InterestExpenseAbstract Interest expense [Abstract] 1616 ind-as InterestExpenseDeposits Interest expense deposits 1617 ind-as InterestExpenseDebtSecurities Interest expense debt securities 1618 ind-as InterestExpenseOtherBorrowings Interest expense other borrowings 1619 ind-as InterestExpenseBorrowings Interest expense borrowings 1620 ind-as InterestLeaseFinancing Interest lease financing 1621 ind-as OtherInterestCharges Other interest charges Total 1622 ind-as InterestExpense Interest expense interest expense 1623 ind-as OtherBorrowingCosts Other borrowing costs NetGainLossOnForeignCurrencyTransactionsAndTranslati Net gain/loss on foreign currency transactions and 1624 ind-as onsTreatedAsFinanceCosts translations treated as finance costs 1625 ind-as EmployeeBenefitExpenseAbstract Employee benefit expense [Abstract] 1626 ind-as SalariesAndWages Salaries and wages 1627 ind-as ContributionToProvidentAndOtherFundsAbstract Contribution to provident and other funds [Abstract] ContributionToProvidentAndOtherFundsForContractLabou Contribution to provident and other funds for contract 1628 ind-as r labour 1629 ind-as ContributionToProvidentAndOtherFundsForOthers Contribution to provident and other funds for others Total contribution 1630 ind-as ContributionToProvidentAndOtherFunds Contribution to provident and other funds to provident and other funds 1631 ind-as CommissionEmployees Commission employees 1632 ind-as EmployeeMedicalInsuranceExpenses Employee medical insurance expenses 1633 ind-as LeaveEncashmentExpenses Leave encashment expenses 1634 ind-as Gratuity Gratuity 1635 ind-as PensionSchemes Pension schemes 1636 ind-as VoluntaryRetirementCompensation Voluntary retirement compensation 1637 ind-as OtherRetirementBenefits Other retirement benefits 1638 ind-as StaffWelfareExpense Staff welfare expense 1639 ind-as OtherEmployeeRelatedExpenses Other employee related expenses 1640 ind-as BreakupOfOtherExpensesAbstract Breakup of other expenses [Abstract] 1641 ind-as ConsumptionOfStoresAndSpareParts Consumption of stores and spare parts 1642 ind-as PowerAndFuel Power and fuel[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 777 1643 ind-as Rent Rent 1644 ind-as RepairsToBuilding Repairs to building 1645 ind-as RepairsToMachinery Repairs to machinery 1646 ind-as Insurance Insurance 1647 ind-as RatesAndTaxesExcludingTaxesOnIncomeAbstract Rates and taxes excluding taxes on income [Abstract] 1648 ind-as PurchaseTax Purchase tax 1649 ind-as OtherCessTaxes Other cess taxes 1650 ind-as CostTaxesOtherLeviesByGovernmentLocalAuthorities Cost taxes other levies by government local authorities Total rates and taxes 1651 ind-as RatesAndTaxesExcludingTaxesOnIncome Rates and taxes excluding taxes on income excluding taxes on income 1652 ind-as ResearchDevelopmentExpenditure Research development expenditure 1653 ind-as SubscriptionsMembershipFees Subscriptions membership fees 1654 ind-as ElectricityExpenses Electricity expenses 1655 ind-as TelephonePostage Telephone postage 1656 ind-as PrintingStationery Printing stationery 1657 ind-as InformationTechnologyExpenses Information technology expenses 1658 ind-as TravellingConveyance Travelling conveyance 1659 ind-as CateringCanteenExpenses Catering canteen expenses 1660 ind-as EntertainmentExpenses Entertainment expenses 1661 ind-as LegalProfessionalCharges Legal professional charges 1662 ind-as TrainingRecruitmentExpenses Training recruitment expenses 1663 ind-as VehicleRunningExpenses Vehicle running expenses 1664 ind-as SafetySecurityExpenses Safety security expenses 1665 ind-as DirectorsSittingFees Directors sitting fees 1666 ind-as ManagerialRemunerationAbstract Managerial remuneration [Abstract] 1667 ind-as RemunerationToDirectorsAbstract Remuneration to directors [Abstract] 1668 ind-as SalaryToDirectors Salary to directors 1669 ind-as CommissionToDirectors Commission to directors 1670 ind-as OtherBenefitsToDirectors Other benefits to directors Total remuneratio 1671 ind-as RemunerationToDirectors Remuneration to directors n to directors 1672 ind-as RemunerationToManagerAbstract Remuneration to manager [Abstract] 1673 ind-as SalaryToManager Salary to manager 1674 ind-as CommissionToManager Commission to manager 1675 ind-as OtherBenefitsToManager Other benefits to manager Total remuneratio 1676 ind-as RemunerationToManager Remuneration to manager n to manager Total managerial 1677 ind-as ManagerialRemuneration Managerial remuneration remuneratio n 1678 ind-as DonationsSubscriptions Donations subscriptions 1679 ind-as BooksPeriodicals Books periodicals 1680 ind-as SeminarsConferenceExpenses Seminars conference expenses 1681 ind-as RegistrationFilingFees Registration filing fees 1682 ind-as CustodialFees Custodial fees 1683 ind-as BankCharges Bank charges 1684 ind-as GuestHouseExpenses Guest house expenses 1685 ind-as AdvertisingPromotionalExpenses Advertising promotional expenses778 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1686 ind-as AfterSalesServiceExpenses After sales service expenses 1687 ind-as WarrantyClaimExpenses Warranty claim expenses 1688 ind-as CommissionPaidSoleSellingAgents Commission paid sole selling agents 1689 ind-as CommissionPaidOtherSellingAgents Commission paid other selling agents 1690 ind-as CommissionPaidSoleBuyingAgents Commission paid sole buying agents 1691 ind-as TransportationDistributionExpenses Transportation distribution expenses 1692 ind-as SecondaryPackingExpenses Secondary packing expenses 1693 ind-as DiscountingCharges Discounting charges 1694 ind-as GuaranteeCommission Guarantee commission 1695 ind-as CostRepairsMaintenanceOtherAssets Cost repairs maintenance other assets 1696 ind-as CostTransportationAbstract Cost transportation [Abstract] 1697 ind-as CostFreight Cost freight 1698 ind-as CostOctroi Cost octroi 1699 ind-as CostLoadingAndUnloading Cost loading and unloading 1700 ind-as CostOtherTransporting Cost other transporting Total cost 1701 ind-as CostTransportation Cost transportation transportatio n 1702 ind-as CostLeaseRentals Cost lease rentals 1703 ind-as CostEffluentDisposal Cost effluent disposal 1704 ind-as ProvisionForCostOfRestoration Provision for cost of restoration 1705 ind-as CostWarehousing Cost warehousing 1706 ind-as CostWaterCharges Cost water charges 1707 ind-as CostTechnicalServices Cost technical services 1708 ind-as CostRoyalty Cost royalty 1709 ind-as NetProvisionsChargedAbstract Net provisions charged [Abstract] 1710 ind-as ProvisionWarrantyClaimsCreated Provision warranty claims created 1711 ind-as ProvisionStatutoryLiabilitiesCreated Provision statutory liabilities created 1712 ind-as ProvisionRestructuringCreated Provision restructuring created 1713 ind-as OtherProvisionsCreated Other provisions created Total net 1714 ind-as NetProvisionsCharged Net provisions charged provisions charged 1715 ind-as DiscountIssueSharesDebenturesWrittenOffAbstract Discount issue shares debentures written off [Abstract] 1716 ind-as DiscountIssueSharesWrittenOff Discount issue shares written off 1717 ind-as DiscountIssueDebenturesWrittenOff Discount issue debentures written off Total discount 1718 ind-as DiscountIssueSharesDebenturesWrittenOff Discount issue shares debentures written off issue shares debentures written off 1719 ind-as LossOnDisposalOfIntangibleAssets Loss on disposal of intangible Assets LossOnDisposalDiscardDemolishmentAndDestructionOfD Lossondisposal,discard,demolishmentanddestructionof 1720 ind-as epreciablePropertyPlantAndEquipment depreciable property plant and equipment 1721 ind-as ContractCostAbstract Contract cost [Abstract] 1722 ind-as SiteLabourSupervisionCostContracts Site labour supervision cost contracts 1723 ind-as MaterialCostContract Material cost contract 1724 ind-as DepreciationAssetsContracts Depreciation assets contracts 1725 ind-as CostTransportationAssetsContracts Cost transportation assets contracts 1726 ind-as HireChargesAssetsContracts Hire charges assets contracts 1727 ind-as CostDesignTechnicalAssistanceContracts Cost design technical assistance contracts 1728 ind-as WarrantyCostContracts Warranty cost contracts 1729 ind-as OtherClaimsContracts Other claims contracts 1730 ind-as SaleMaterialScrapOtherAssetsContracts Sale material scrap other assets contracts[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 779 1731 ind-as OverheadCostsApportionedContractsAbstract Overhead costs apportioned contracts [Abstract] 1732 ind-as InsuranceCostApportionedContract Insurance cost apportioned contract 1733 ind-as DesignTechnicalAssistanceApportionedContracts Design technical assistance apportioned contracts 1734 ind-as OtherOverheadsApportionedContracts Other overheads apportioned contracts Total overhead 1735 ind-as OverheadCostsApportionedContracts Overhead costs apportioned contracts costs apportioned contracts Total 1736 ind-as ContractCost Contract cost contract cost 1737 ind-as CostDryWells Cost dry wells OperatingAndMaintenanceCostOfEmissionAndOtherPollutiOperating and maintenance cost of emission and other 1738 ind-as onReductionEquipments pollution reduction equipments 1739 ind-as PaymentsToAuditorAbstract Payments to auditor [Abstract] 1740 ind-as PaymentForAuditServices Payment for audit services 1741 ind-as PaymentForTaxationMatters Payment for taxation matters 1742 ind-as PaymentForCompanyLawMatters Payment for company law matters 1743 ind-as PaymentForOtherServices Payment for other services 1744 ind-as PaymentForReimbursementOfExpenses Payment for reimbursement of expenses Total 1745 ind-as PaymentsToAuditor Payments to auditor payments to auditor 1746 ind-as CSRExpenditure CSR expenditure 1747 ind-as MiscellaneousExpenses Miscellaneous expenses BreakupOfExpenditureOnProductionTransportationAndOthBreakupofexpenditureonproduction,transportationand 1748 ind-as erExpenditurePertainingToExplorationAndProductionActiv otherexpenditurepertainingtoexplorationandproduction itiesAbstract activities [Abstract] 1749 ind-as RoyaltyPertainingToExplorationAndProductionActivities Royalty pertaining to exploration and production activities 1750 ind-as CessPertainingToExplorationAndProductionActivities Cess pertaining to exploration and production activities EducationCessPertainingToExplorationAndProductionActi Education cess pertaining to exploration and production 1751 ind-as vities activities NationalCalamityContingencyDutyPertainingToExploratio National calamity contingency duty pertaining to 1752 ind-as nAndProductionActivities exploration and production activities ExtractionCostPertainingToExplorationAndProductionActi Extraction cost pertaining to exploration and production 1753 ind-as vities activities 1754 ind-as SalesTaxPertainingToExplorationAndProductionActivities Sales tax pertaining to exploration and production activities GeologicalAndGeophysicalExpenditurePertainingToExplor Geological and geophysical expenditure pertaining to 1755 ind-as ationAndProductionActivities exploration and production activities AdministrativeExpenditurePertainingToExplorationAndPro Administrative expenditure pertaining to exploration and 1756 ind-as ductionActivities production activities ResearchAndDevelopmentExpenditurePertainingToExplora Research and development expenditure pertaining to 1757 ind-as tionAndProductionActivities exploration and production activities PipelineOperationAndMaintenanceExpenditurePertainingT Pipelineoperationandmaintenanceexpenditurepertaining 1758 ind-as oExplorationAndProductionActivities to exploration and production activities OtherExpenditurePertainingToExplorationAndProductionA Otherexpenditurepertainingtoexplorationandproduction 1759 ind-as ctivities activities 1760 ind-as CurrentTaxAbstract Current tax [Abstract] 1761 ind-as CurrentTaxPertainingToPreviousYears Current tax pertaining to previous years 1762 ind-as CurrentTaxPertainingToCurrentYear Current tax pertaining to current year 1763 ind-as MATCreditRecognisedDuringYear MAT credit recognised during year AdditionalInformationOnProfitAndLossAccountExplanator Additional information on profit and loss account 1764 ind-as y explanatory [Text Block]780 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Additional information on profit and loss account 1765 ind-as AdditionalInformationOnProfitAndLossAccountAbstract [Abstract] ChangesInInventoriesOfFinishedGoodsWorkInProgressAndChangesininventoriesoffinishedgoods,work-in-progress 1766 ind-as StockInTradeAbstract and stock-in-trade [Abstract] 1767 ind-as ChangesInInventoriesOfFinishedGoods Changes in inventories of finished goods 1768 ind-as ChangesInInventoriesOfWorkInProgress Changes in inventories of work-in-progress 1769 ind-as ChangesInInventoriesOfStockInTrade Changes in inventories of stock-in-trade 1770 ind-as ChangesInOtherInventories Changes in other inventories 1771 ind-as ExceptionalItemsAfterTaxAbstract Exceptional items after tax [Abstract] Total 1772 ind-as ExceptionalItems Exceptional items exceptional items 1773 ind-as DetailsOfNatureOfExceptionalItems Details of nature of exceptional items DetailsOfAggregateAmountSetAsideToProvisionsMadeFor Detailsofaggregateamountsetasidetoprovisionsmade 1774 ind-as MeetingSpecificLiabilitiesContingenciesOrCommitmentsA for meeting specific liabilities, contingencies or bstract commitments [Abstract] AggregateAmountSetAsideToProvisionsMadeForMeetingS Aggregateamountsetasidetoprovisionsmadeformeeting 1775 ind-as pecificLiabilitiesContingenciesOrCommitments specific liabilities, contingencies or commitments AggregateAmountWithdrawnFromSuchProvisionsMadeFor Aggregateamountwithdrawnfromsuchprovisionsmade 1776 ind-as MeetingSpecificLiabilitiesContingenciesOrCommitmentsN for meeting specific liabilities, contingencies or oLongerRequired commitments no longer required DetailsOfIncomeOrExpenseRequiringSeparateDisclosureA Detailsofincomeorexpenserequiringseparatedisclosure 1777 ind-as bstract [Abstract] 1778 ind-as WriteDownOfInventoriesToNetRealizableValue Write down of inventories to net realizable value Reversal of write down of inventories to net realizable 1779 ind-as ReversalOfWriteDownOfInventoriesToNetRealizableValue value 1780 ind-as CostOfRestructuringOfEnterprise Cost of restructuring of enterprise 1781 ind-as ReversalOfCostOfRestructuringOfEnterprise Reversal of cost of restructuring of enterprise ExpensesOnLegislativeChangesHavingRetrospectiveApplic Expenses on legislative changes having retrospective 1782 ind-as ation application IncomeOnLegislativeChangesHavingRetrospectiveApplicatiIncome on legislative changes having retrospective 1783 ind-as on application 1784 ind-as ExpenseOnLitigationSettlements Expense on litigation settlements 1785 ind-as IncomeOnLitigationSettlements Income on litigation settlements 1786 ind-as OtherReversalsOfProvisions Other reversals of provisions 1787 ind-as DividendsFromSubsidiaryCompanies Dividends from subsidiary companies 1788 ind-as ProvisionsForLossesOfSubsidiaryCompanies Provisions for losses of subsidiary companies Detailsofshareofprofitsorlossesinpartnershipfirmor DetailsOfShareOfProfitsOrLossesInPartnershipFirmOrAsso 1789 ind-as association of persons or limited liability partnerships ciationOfPersonsOrLimitedLiabilityPartnershipsAbstract [Abstract] ProfitsOrLossesFromPartnershipFirmsOrAssociationOfPers Profitsorlossesfrompartnershipfirmsor associationof 1790 ind-as onsOrLimitedLiabilityPartnerships persons or limited liability partnerships AccountingPeriodOfPartnershipFirmOrAssociationOfPerso Accounting period of partnership firm or association of nsOrLimitedLiabilityPartnershipsInRespectOfWhichProfit personsorlimitedliabilitypartnershipsinrespectofwhich OrLossesHaveBeenAccountedInCompanysBooksInCaseWhprofitorlosseshavebeenaccountedincompany'sbooks,in 1791 ind-as ereYearEndingIsDifferentForPartnershipFirmOrAssociationcasewhereyearendingisdifferentforpartnershipfirmor OfPersonsOrLimitedLiabilityPartnershipsAndCompanyAbs associationofpersonsorlimitedliabilitypartnershipsand tract company [Abstract] StartDateOfAccountingPeriodOfPartnershipFirmOrAssociatStart date of accounting period of partnership firm or ionOfPersonsOrLimitedLiabilityPartnershipsInRespectOfW association of persons or limitedliability partnershipsin hichProfitOrLossesHaveBeenAccountedInCompanysBooks respectofwhichprofitorlosseshavebeenaccountedin 1792 ind-as InCaseWhereYearEndingIsDifferentForPartnershipFirmOr company'sbooks,incasewhereyearendingisdifferentfor AssociationOfPersonsOrLimitedLiabilityPartnershipsAndC partnership firm or association of persons or limited ompany liability partnerships and company[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 781 EndDateOfAccountingPeriodOfPartnershipFirmOrAssociatiEnd date of accounting period of partnership firm or onOfPersonsOrLimitedLiabilityPartnershipsInRespectOfW association of persons or limitedliability partnershipsin hichProfitOrLossesHaveBeenAccountedInCompanysBooks respectofwhichprofitorlosseshavebeenaccountedin 1793 ind-as InCaseWhereYearEndingIsDifferentForPartnershipFirmOr company'sbooks,incasewhereyearendingisdifferentfor AssociationOfPersonsOrLimitedLiabilityPartnershipsAndC partnership firm or association of persons or limited ompany liability partnerships and company DetailsOfCostIncurredForIssuingOptionsOrSharesUnderEmDetailsofcostincurredforissuingoptionsorsharesunder 1794 ind-as ployeeStockOptionOrStockPurchaseSchemeAbstract employee stock option or stock purchase scheme [Abstract] Costincurredbyholdingcompanyforissuingoptionsor CostIncurredByHoldingCompanyForIssuingOptionsOrShar 1795 ind-as shares under employee stock option or stock purchase esUnderEmployeeStockOptionOrStockPurchaseScheme scheme CostReimbursedBySubsidiaryCompanyForIssuingOptionsOCostreimbursedbysubsidiarycompanyforissuingoptions 1796 ind-as rSharesUnderEmployeeStockOptionOrStockPurchaseSche orsharesunderemployeestockoptionorstockpurchase me scheme DescriptionOfAccountingPolicyForRecognitionOfRevenue Descriptionofaccountingpolicyforrecognitionofrevenue 1797 ind-as Explanatory [Text Block] 1798 ind-as MaturityAxis Maturity [Axis] 1799 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] 1800 ind-as NotLaterThanOneYearMember Not later than one year [Member] 1801 ind-as RelatedPartyTransactionsAbstract Related party transactions [Abstract] 1802 ind-as PurchasesOfGoodsRelatedPartyTransactions Purchases of goods related party transactions 1803 ind-as RevenueFromSaleOfGoodsRelatedPartyTransactions Revenue from sale of goods related party transactions 1804 ind-as ServicesReceivedRelatedPartyTransactions Services received related party transactions RevenueFromRenderingOfServicesRelatedPartyTransactionRevenue from rendering of services related party 1805 ind-as s transactions 1806 ind-as LeasesAsLessorRelatedPartyTransactions Leases as lessor related party transactions 1807 ind-as LeasesAsLesseeRelatedPartyTransactions Leases as lessee related party transactions TransfersOfResearchAndDevelopmentFromEntityRelatedP Transfersofresearchanddevelopmentfromentityrelated 1808 ind-as artyTransactions party transactions TransfersOfResearchAndDevelopmentToEntityRelatedPart Transfers of research and development to entity related 1809 ind-as yTransactions party transactions TransfersUnderLicenseAgreementsFromEntityRelatedParty Transfers under license agreements from entity related 1810 ind-as Transactions party transactions TransfersUnderLicenseAgreementsToEntityRelatedPartyTr Transfersunderlicenseagreementstoentityrelatedparty 1811 ind-as ansactions transactions ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTrProvisionofguaranteesorcollateralbyentityrelatedparty 1812 ind-as ansactions transactions ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTrProvisionofguaranteesorcollateraltoentityrelatedparty 1813 ind-as ansactions transactions Outstanding balances for related party transactions 1814 ind-as OutstandingBalancesForRelatedPartyTransactionsAbstract [Abstract] 1815 ind-as AmountsPayableRelatedPartyTransactions Amounts payable related party transactions 1816 ind-as AmountsReceivableRelatedPartyTransactions Amounts receivable related party transactions ProvisionsForDoubtfulDebtsRelatedToOutstandingBalance Provisions for doubtful debts related to outstanding 1817 ind-as sOfRelatedPartyTransaction balances of related party transaction 1818 ind-as RevenueDiscontinuedOperations Revenue discontinued operations 1819 ind-as ExpensesDiscontinuedOperations Expenses discontinued operations CashFlowsFromContinuingAndDiscontinuedOperationsAbsCash flows from continuingand discontinued operations 1820 ind-as tract [Abstract] Net cash flows from (used in) CashFlowsFromUsedInOperatingActivitiesContinuingOper Cash flows from used in operating activities, continuing 1821 ind-as operating ations operations activities, continuing operations782 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Net cash flows from (used in) CashFlowsFromUsedInOperatingActivitiesDiscontinuedOp Cashflowsfromusedinoperatingactivities,discontinued 1822 ind-as operating erations operations activities, discontinued operations Net cash flows from (used in) CashFlowsFromUsedInInvestingActivitiesContinuingOpera Cash flows from used in investing activities, continuing 1823 ind-as investing tions operations activities, continuing operations Net cash flows from (used in) CashFlowsFromUsedInInvestingActivitiesDiscontinuedOpe Cashflowsfromusedininvestingactivities,discontinued 1824 ind-as investing rations operations activities, discontinued operations Net cash flows from (used in) CashFlowsFromUsedInFinancingActivitiesContinuingOper Cash flows from used in financing activities, continuing 1825 ind-as financing ations operations activities, continuing operations Net cash flows from (used in) CashFlowsFromUsedInFinancingActivitiesDiscontinuedOp Cashflowsfromusedinfinancingactivities,discontinued 1826 ind-as financing erations operations activities, discontinued operations 1827 ind-as DisclosureOfOtherProvisionsAbstract Disclosure of other provisions [Abstract] 1828 ind-as DisclosureOfOtherProvisionsTable Disclosure of other provisions [Table] 1829 ind-as WarrantyProvisionMember Warranty provision [Member] 1830 ind-as RestructuringProvisionMember Restructuring provision [Member] 1831 ind-as LegalProceedingsProvisionMember Legal proceedings provision [Member] 1832 ind-as RefundsProvisionMember Refunds provision [Member] 1833 ind-as OnerousContractsProvisionMember Onerous contracts provision [Member] ProvisionForDecommissioningRestorationAndRehabilitatio Provision for decommissioning restoration and 1834 ind-as nCostsMember rehabilitation costs [Member] 1835 ind-as CSRExpenditureProvisionMember CSR expenditure provision [Member] 1836 ind-as OtherProvisionsOthersMember Other provisions, others [Member] 1837 ind-as DisclosureOfOtherProvisionsLineItems Disclosure of other provisions [Line items] 1838 ind-as ReconciliationOfChangesInOtherProvisionsAbstract Reconciliation of changes in other provisions [Abstract] 1839 ind-as ChangesInOtherProvisionsAbstract Changes in other provisions [Abstract] Total additional 1840 ind-as AdditionalProvisionsOtherProvisions Additional provisions, other provisions provisions, other provisions[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 783 Provision 1841 ind-as ProvisionUsedOtherProvisions Provision used, other provisions used, other provisions Unused provision 1842 ind-as UnusedProvisionReversedOtherProvisions Unused provision reversed, other provisions reversed,other provisions Total changes in 1843 ind-as ChangesInOtherProvisions Changes in other provisions other provisions 1844 ind-as DescriptionOfNatureOfObligationOtherProvisions Description of nature of obligation, other provisions 1845 ind-as DescriptionOfExpectedTimingOfOutflowsOtherProvisions Description of expected timing of outflows other provisions IndicationOfUncertaintiesOfAmountOrTimingOfOutflows Indicationofuncertaintiesofamountortimingofoutflows 1846 ind-as OtherProvisions other provisions DescriptionOfMajorAssumptionsMadeConcerningFutureEvDescriptionofmajorassumptionsmadeconcerningfuture 1847 ind-as entsOtherProvisions events other provisions AssetsRecognisedForExpectedReimbursementOtherProvisi Assets recognised for expected reimbursement other 1848 ind-as ons provisions 1849 ind-as ExpectedReimbursementOtherProvisions Expected reimbursement other provisions 1850 ind-as DisclosureOfContingentLiabilitiesAbstract Disclosure of contingent liabilities [Abstract] 1851 ind-as DisclosureOfContingentLiabilitiesTable Disclosure of contingent liabilities [Table] 1852 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] 1853 ind-as WarrantyContingentLiabilityMember Warranty contingent liability [Member] 1854 ind-as RestructuringContingentLiabilityMember Restructuring contingent liability [Member] 1855 ind-as LegalProceedingsContingentLiabilityMember Legal proceedings contingent liability [Member] 1856 ind-as OnerousContractsContingentLiabilityMember Onerous contracts contingent liability [Member] ContingentLiabilityForDecommissioningRestorationAndRe Contingent liability for decommissioning restoration and 1857 ind-as habilitationCostsMember rehabilitation costs [Member] 1858 ind-as ContingentLiabilitiesOfJointVentureMember Contingent liabilities of joint venture [Member] 1859 ind-as ShareOfContingentLiabilitiesOfAssociatesMember Share of contingent liabilities of associates [Member] 1860 ind-as OtherContingentLiabilitiesMember Other contingent liabilities [Member] 1861 ind-as IndemnityForGuaranteesGivenByBankMember Indemnity for guarantees given by bank [Member] IndemnityForGuaranteesGivenByFinancialInstitutionsMem Indemnity for guarantees given by financial institutions 1862 ind-as ber [Member] 1863 ind-as GuaranteeGivenForLetterOfCreditMember Guarantee given for letter of credit [Member] 1864 ind-as GuaranteeGivenForRelatedPartiesMember Guarantee given for related parties [Member] 1865 ind-as ContingenciesRelatedToGovernmentGrantMember Contingencies related to government grant [Member] 1866 ind-as ContingentLiabilityOnBillDiscountedMember Contingent liability on bill discounted [Member] 1867 ind-as ContingentLiabilityOnDisputedSalesTaxMember Contingent liability on disputed sales tax [Member] ContingentLiabilityRelatingToProvisionsUnderCompanies Contingentliabilityrelatingtoprovisionsundercompanies 1868 ind-as ActMember act [Member] 1869 ind-as ContingentLiabilityInForeignExchangeMember Contingent liability in foreign exchange [Member] ContingentLiabilitiesInRespectOfDerivativeTransactionsM Contingentliabilitiesinrespectof derivativetransactions 1870 ind-as ember [Member] ContingentLiabilityOnLiquidatedDamagesForDelayInDeliv Contingent liability on liquidated damages for delay in 1871 ind-as eryOfGoodsMember delivery of goods [Member] 1872 ind-as ContingentLiabilityOnLeaseCommitmentsMember Contingent liability on lease commitments [Member] 1873 ind-as ContingentLiabilityOnEnvironmentalLiabilitiesMember Contingent liability on environmental liabilities [Member] ContingentLiabilityOnDisputedLiabilitiesPendingBeforeCo Contingentliabilityondisputedliabilitiespendingbefore 1874 ind-as urtMember court [Member]784 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1875 ind-as OtherContingentLiabilitiesOthersMember Other contingent liabilities, others [Member] 1876 ind-as DisclosureOfContingentLiabilitiesLineItems Disclosure of contingent liabilities [Line items] ExplanationOfPossibilityOfReimbursementContingentLiabi Explanation of possibility of reimbursement contingent 1877 ind-as lities liabilities IndicationOfUncertaintiesOfAmountOrTimingOfOutflows Indicationofuncertaintiesofamountortimingofoutflows 1878 ind-as ContingentLiabilities contingent liabilities InformationAboutContingentLiabilitiesThatDisclosureIsNotInformation about contingent liabilities that disclosure is 1879 ind-as Practicable not practicable ExplanationOfReasonForNondisclosureOfInformationRega Explanation of reason for nondisclosure of information 1880 ind-as rdingContingentLiability regarding contingent liability 1881 ind-as RevenueFromConstructionContracts Revenue from construction contracts MethodsUsedToDetermineConstructionContractRevenueReMethodsusedtodetermineconstructioncontractrevenue 1882 ind-as cognised recognised MethodsUsedToDetermineStageOfCompletionOfConstructiMethods used to determine stage of completion of 1883 ind-as onInProgress construction in progress Costs incurred and recognised profits (less recognised 1884 ind-as CostsIncurredAndRecognisedProfitsLessRecognisedLosses losses) 1885 ind-as AdvancesReceivedForContractsInProgress Advances received for contracts in progress 1886 ind-as RetentionForContractsInProgress Retention for contracts in progress 1887 ind-as ClassesOfAssetsAxis Classes of assets [Axis] 1888 ind-as ClassesOfAssetsMember Classes of assets [Member] DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeAb Disclosureoffinanceleaseandoperatingleasebylessee 1889 ind-as stract [Abstract] 1890 ind-as LaterThanOneYearAndNotLaterThanFiveYearsMember Later than one year and not later than five years [Member] 1891 ind-as LaterThanFiveYearsMember Later than five years [Member] 1892 ind-as MinimumFinanceLeasePaymentsPayable Minimum finance lease payments payable 1893 ind-as MinimumFinanceLeasePaymentsPayableAtPresentValue Minimum finance lease payments payable at present value 1894 ind-as FutureFinanceChargeOnFinanceLease Future finance charge on finance lease ContingentRentsRecognisedAsExpenseClassifiedAsFinanceContingent rents recognised as expense classified as 1895 ind-as Lease finance lease ContingentRentsRecognisedAsExpenseClassifiedAsOperati Contingent rents recognised as expense, classified as 1896 ind-as ngLease operating lease Expected future minimum sublease payments receivable ExpectedFutureMinimumSubleasePaymentsReceivableUnd 1897 ind-as under non cancellable subleases, classified as operating erNonCancellableSubleasesClassifiedAsOperatingLease lease DisclosureOfFinanceLeaseAndOperatingLeaseByLessorAb Disclosureoffinanceleaseandoperatingleasebylessor 1898 ind-as stract [Abstract] 1899 ind-as GrossInvestmentInFinanceLease Gross investment in finance lease Unearned finance 1900 ind-as UnearnedFinanceIncomeOnFinanceLease Unearned finance income on finance lease income on finance lease Minimum finance lease payments receivable at present 1901 ind-as MinimumFinanceLeasePaymentsReceivableAtPresentValue value ContingentRentsRecognisedAsIncomeClassifiedAsFinance Contingentrentsrecognisedasincomeclassifiedasfinance 1902 ind-as Lease lease ContingentRentsRecognisedAsIncomeClassifiedAsOperatinContingent rents recognised as income classified as 1903 ind-as gLease operating lease 1904 ind-as BorrowingCostsCapitalised Borrowing costs capitalised WeightedAverageSharesAndAdjustedWeightedAverageSha Weighted average shares and adjusted weighted average 1905 ind-as resAbstract shares [Abstract] 1906 ind-as AdjustedWeightedAverageShares Adjusted weighted average shares 1907 ind-as ConsiderationPaidReceived Consideration paid (received) PortionOfConsiderationPaidReceivedConsistingOfCashAn Portionofconsiderationpaid(received)consistingofcash 1908 ind-as dCashEquivalents and cash equivalents Bank 1909 ind-as BankOverdraftsClassifiedAsCashEquivalents Bank overdrafts classified as cash equivalents overdrafts[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 785 Other differences to OtherDifferencesToCashAndCashEquivalentsInStatementO Otherdifferencestocashandcashequivalentsinstatement cash and cash 1910 ind-as fCashFlows of cash flows equivalents in statement of cash flows 1911 ind-as DescriptionOfConversionOfDebtToEquity Description of conversion of debt to equity CashAndCashEquivalentsHeldByEntityUnavailableForUse Cashandcashequivalentsheldbyentityunavailablefor 1912 ind-as ByGroup use by group CommentaryByManagementOnSignificantCashAndCashEq Commentarybymanagementonsignificantcashandcash 1913 ind-as uivalentBalancesHeldByEntityThatAreNotAvailableForUse equivalentbalancesheldbyentitythatarenotavailablefor ByGroup use by group 1914 ind-as UndrawnBorrowingFacilities Undrawn borrowing facilities 1915 ind-as CashFlowsFromUsedInIncreasesInOperatingCapacity Cash flows from used in increases in operating capacity 1916 ind-as CashFlowsFromUsedInMaintainingOperatingCapacity Cash flows from used in maintaining operating capacity 1917 ind-as IncomeTaxesPaidRefundAbstract Income taxes paid (refund) [Abstract] Total income 1918 ind-as IncomeTaxesPaidRefund Income taxes paid (refund) taxes paid (refund) Property, plantProperty, and equipmentplant and 1919 ind-as PropertyPlantAndEquipment Property, plant and equipment at beginningofequipment at period end of period 1920 ind-as CapitalWorkInProgress Capital work-in-progress Investment Investment property at 1921 ind-as InvestmentProperty Investment property property at beginning of end of period period Goodwill at Goodwill at 1922 ind-as Goodwill Goodwill beginning of end of period period Other Other intangible intangible 1923 ind-as OtherIntangibleAssets Other intangible assets assets at assets at end beginning of of period period 1924 ind-as IntangibleAssetsUnderDevelopment Intangible assets under development Biological Biological assets other assets other than bearer 1925 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants than bearer plants at plants at end beginning of of period period 1926 ind-as NoncurrentFinancialAssetsAbstract Non-current financial assets [Abstract] 1927 ind-as TradeReceivablesNoncurrent Trade receivables, non-current 1928 ind-as LoansNoncurrent Loans, non-current 1929 ind-as OtherNoncurrentFinancialAssetsAbstract Other non-current financial assets [Abstract] 1930 ind-as BankDepositsWithMoreThan12MonthsMaturity Bank deposits with more than 12 months maturity 1931 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others786 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total other non-current 1932 ind-as OtherNoncurrentFinancialAssets Other non-current financial assets financial assets Total non- current 1933 ind-as NoncurrentFinancialAssets Non-current financial assets financial assets 1934 ind-as CurrentFinancialAssetsAbstract Current financial assets [Abstract] 1935 ind-as CurrentInvestments Current investments 1936 ind-as TradeReceivablesCurrent Trade receivables, current 1937 ind-as LoansCurrent Loans, current Total other current 1938 ind-as OtherCurrentFinancialAssets Other current financial assets financial assets Total current 1939 ind-as CurrentFinancialAssets Current financial assets financial assets 1940 ind-as CurrentTaxAssets Current tax assets 1941 ind-as EquityAbstract Equity [Abstract] Equity share Equity share capital at 1942 ind-as EquityShareCapital Equity share capital capitalatend beginning of of period period 1943 ind-as OtherEquity Other equity Equity at Equityatend 1944 ind-as Equity Equity Total equity beginning of of period period 1945 ind-as LiabilitiesAbstract Liabilities [Abstract] 1946 ind-as NoncurrentFinancialLiabilitiesAbstract Non-current financial liabilities [Abstract] 1947 ind-as BorrowingsNoncurrent Borrowings, non-current 1948 ind-as TradePayablesNoncurrent Trade payables, non-current Total other non-current 1949 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities financial liabilities Total non- current 1950 ind-as NoncurrentFinancialLiabilities Non-current financial liabilities financial liabilities 1951 ind-as ProvisionsNoncurrent Provisions, non-current Total other 1952 ind-as OtherNoncurrentLiabilities Other non-current liabilities non-current liabilities 1953 ind-as CurrentFinancialLiabilitiesAbstract Current financial liabilities [Abstract] 1954 ind-as BorrowingsCurrent Borrowings, current 1955 ind-as TradePayablesCurrent Trade payables, current Total other current 1956 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities financial liabilities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 787 Total current 1957 ind-as CurrentFinancialLiabilities Current financial liabilities financial liabilities 1958 ind-as ProvisionsCurrent Provisions, current 1959 ind-as CurrentTaxLiabilities Current tax liabilities Liabilities at Total Liabilities at 1960 ind-as Liabilities Liabilities beginning of Liabilities liabilities end of period period 1961 ind-as ProfitBeforeExceptionalItemsAndTax Profit before exceptional items and tax Total share of profit (loss) of associates ShareOfProfitLossOfAssociatesAndJointVenturesAccounte Share of profit (loss) of associates and joint venturesand joint 1962 ind-as dForUsingEquityMethod accounted for using equity method ventures accounted for using equity method 1963 ind-as ProfitOrLossAttributableToOwnersOfParent Profit or loss, attributable to owners of parent 1964 ind-as ProfitOrLossAttributableToNonControllingInterests Profit or loss, attributable to non-controlling interests ComponentsOfOtherComprehensiveIncomeThatWillNotBe Componentsofothercomprehensiveincomethatwillnot 1965 ind-as ReclassifiedToProfitOrLossNetOfTaxAbstract be reclassified to profit or loss, net of tax [Abstract] OtherComprehensiveIncomeNetOfTaxGainsLossesOnReva Othercomprehensiveincome,netoftax,gains(losses)on 1966 ind-as luation revaluation OtherComprehensiveIncomeNetOfTaxGainsLossesOnRem Othercomprehensiveincome,netoftax,gains(losses)on 1967 ind-as easurementsOfDefinedBenefitPlans remeasurements of defined benefit plans OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvOther comprehensive income, net of tax, gains (losses) 1968 ind-as estmentsInEquityInstruments from investments in equity instruments OtherComprehensiveIncomeNetOfTaxChangeInFairValue Other comprehensive income, net of tax, change in fair 1969 ind-as OfFinancialLiabilityAttributableToChangeInCreditRiskOfL valueoffinancialliabilityattributabletochangeincredit iability risk of liability Othercomprehensiveincome,netoftax,gains(losses)on OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedg 1970 ind-as hedging instruments that hedge investments in equity ingInstrumentsThatHedgeInvestmentsInEquityInstruments instruments ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and 1971 ind-as VenturesAccountedForUsingEquityMethodThatWillNotBe jointventuresaccountedforusingequitymethodthatwill ReclassifiedToProfitOrLossNetOfTax not be reclassified to profit or loss, net of tax OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 1972 ind-as ProfitOrLossNetOfTaxOthers profit or loss, net of tax, others Total other comprehensi ve income thatwillnot OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 1973 ind-as be ProfitOrLossNetOfTax profit or loss, net of tax reclassified to profit or loss, net of tax788 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ComponentsOfOtherComprehensiveIncomeThatWillBeRec Componentsof other comprehensive income thatwillbe 1974 ind-as lassifiedToProfitOrLossNetOfTaxAbstract reclassified to profit or loss, net of tax [Abstract] GainsLossesOnExchangeDifferencesOnTranslationNetOfT Gains(losses)onexchangedifferencesontranslation,net 1975 ind-as ax of tax Reclassificatio n adjustments ReclassificationAdjustmentsOnExchangeDifferencesOnTra Reclassification adjustments on exchange differences on on exchange 1976 ind-as nslationNetOfTax translation, net of tax differences on translation,net of tax Total other comprehensi ve income, OtherComprehensiveIncomeNetOfTaxExchangeDifference Other comprehensive income, net of tax, exchangenet of tax, 1977 ind-as sOnTranslation differences on translation exchange differences on translation GainsLossesOnDebtInstrumentThroughOtherComprehensivGains (losses) on debt instrument through other 1978 ind-as eIncomeNetOfTax Comprehensive income, net of tax ReclassificationAdjustmentsOnDebtInstrumentThroughOth Reclassification adjustments on debt instrument through 1979 ind-as erComprehensiveIncomeNetOfTax other Comprehensive income, net of tax OtherComprehensiveIncomeNetOfTaxDebtInstrumentThro Othercomprehensiveincome,netoftax,Debtinstrument 1980 ind-as ughOtherComprehensiveIncome through other comprehensive income 1981 ind-as GainsLossesOnCashFlowHedgesNetOfTax Gains (losses) on cash flow hedges, net of tax Reclassificatio n adjustments Reclassificationadjustmentsoncashflowhedges, netof 1982 ind-as ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax on cash flow tax hedges, netof tax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 789 Amounts removed from equity and included in carrying amountofnon- financial asset Amounts removed from equity and included in carrying (liability) AdjustmentsForAmountsTransferredToInitialCarryingAmo amountofnon-financialasset(liability)whoseacquisition 1983 ind-as whose untOfHedgedItems or incurrence was hedged highly probable forecast acquisition or transaction, net of tax incurrence was hedged highly probable forecast transaction, net of tax Total other comprehensi ve income, 1984 ind-as OtherComprehensiveIncomeNetOfTaxCashFlowHedges Other comprehensive income, net of tax, cash flow hedges net of tax, cash flow hedges GainsLossesOnHedgesOfNetInvestmentsInForeignOperatio Gains (losses) on hedges of net investments in foreign 1985 ind-as nsNetOfTax operations, net of tax Reclassificatio n adjustments on hedges of ReclassificationAdjustmentsOnHedgesOfNetInvestmentsIn Reclassificationadjustmentsonhedgesofnetinvestments net 1986 ind-as ForeignOperationsNetOfTax in foreign operations, net of tax investments in foreign operations,net of tax Total other comprehensi ve income, net of tax, OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvest Other comprehensive income, net of tax, hedges of net 1987 ind-as hedges of mentsInForeignOperations investments in foreign operations net investments in foreign operations GainsLossesOnChangeInValueOfTimeValueOfOptionsNet Gains(losses)onchangeinvalueoftimevalueofoptions, 1988 ind-as OfTax net of tax790 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Reclassificatio n adjustments on change in ReclassificationAdjustmentsOnChangeInValueOfTimeValu Reclassification adjustments on change in value of time 1989 ind-as value of time eOfOptionsNetOfTax value of options, net of tax value of options,netof tax Total other comprehensi ve income, OtherComprehensiveIncomeNetOfTaxChangeInValueOfTi Othercomprehensiveincome,netoftax,changeinvalueofnet of tax, 1990 ind-as meValueOfOptions time value of options change in value of time value of options GainsLossesOnChangeInValueOfForwardElementsOfForw Gains(losses)onchangeinvalueofforwardelementsof 1991 ind-as ardContractsNetOfTax forward contracts, net of tax Reclassificatio n adjustments on change in value of ReclassificationAdjustmentsOnChangeInValueOfForwardE Reclassificationadjustmentsonchangeinvalueofforward 1992 ind-as forward lementsOfForwardContractsNetOfTax elements of forward contracts, net of tax elements of forward contracts, net of tax Total other comprehensi ve income, net of tax, OtherComprehensiveIncomeNetOfTaxChangeInValueOfFo Othercomprehensiveincome,netoftax,changeinvalueofchange in 1993 ind-as rwardElementsOfForwardContracts forward elements of forward contracts value of forward elements of forward contracts GainsLossesOnChangeInValueOfForeignCurrencyBasisSpr Gains(losses)onchangeinvalueofforeigncurrencybasis 1994 ind-as eadsNetOfTax spreads, net of tax Reclassificatio n adjustments on change in ReclassificationAdjustmentsOnChangeInValueOfForeignC Reclassificationadjustmentsonchangeinvalueofforeign value of 1995 ind-as urrencyBasisSpreadsNetOfTax currency basis spreads, net of tax foreign currency basis spreads,netof tax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 791 Total other comprehensi ve income, net of tax, OtherComprehensiveIncomeNetOfTaxChangeInValueOfFo Othercomprehensiveincome,netoftax,changeinvalueofchange in 1996 ind-as reignCurrencyBasisSpreads foreign currency basis spreads value of foreign currency basis spreads GainsLossesOnFinancialAssetsMeasuredAtFairValueThrou Gains (losses) on financialassets measuredat fair value 1997 ind-as ghOtherComprehensiveIncomeNetOfTax through other comprehensive income, net of tax Reclassificatio n adjustments on financial assets ReclassificationAdjustmentsOnFinancialAssetsMeasuredAt Reclassificationadjustmentsonfinancialassetsmeasuredat measured at 1998 ind-as FairValueThroughOtherComprehensiveIncomeNetOfTax fair value through other comprehensive income, net of tax fair value through other comprehensiv e income, net of tax Amounts removed from equity and adjusted against fair value of financial AmountsRemovedFromEquityAndAdjustedAgainstFairVal Amounts removed from equity and adjusted against fair assets on ueOfFinancialAssetsOnReclassificationOutOfFairValueThr valueoffinancialassetsonreclassificationoutoffairvalue 1999 ind-as reclassificatio oughOtherComprehensiveIncomeMeasurementCategoryNet through other comprehensive income measurement n out of fair OfTax category, net of tax value through other comprehensiv e income measurement category, net of tax792 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total other comprehensi ve income, net of tax, financial OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasOther comprehensive income, netof tax, financialassetsassets 2000 ind-as uredAtFairValueThroughOtherComprehensiveIncome measured at fair value through other comprehensive income measured at fair value through other comprehensi ve income ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and 2001 ind-as VenturesAccountedForUsingEquityMethodThatWillBeRecljointventuresaccountedforusingequitymethodthatwill assifiedToProfitOrLossNetOfTax be reclassified to profit or loss, net of tax OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 2002 ind-as itOrLossNetOfTaxOthers profit or loss, net of tax, others Total other comprehensi ve income OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified tothat will be 2003 ind-as itOrLossNetOfTax profit or loss, net of tax reclassified to profit or loss, net of tax Total other 2004 ind-as OtherComprehensiveIncome Other comprehensive income comprehensi ve income OtherComprehensiveIncomeAttributableToOwnersOfParen Other Comprehensive income, attributable to owners of 2005 ind-as t parent OtherComprehensiveIncomeAttributableToNoncontrollingI Other Comprehensive income, attributable to non- 2006 ind-as nterests controlling interests Total 2007 ind-as ComprehensiveIncome Comprehensive income comprehensi ve income 2008 ind-as ComprehensiveIncomeAttributableToAbstract Comprehensive income attributable to [Abstract] 2009 ind-as ComprehensiveIncomeAttributableToOwnersOfParent Comprehensive income, attributable to owners of parent ComprehensiveIncomeAttributableToNoncontrollingInteres Comprehensive income, attributable to non-controlling 2010 ind-as ts interests ComponentsOfOtherComprehensiveIncomeThatWillNotBe Componentsofothercomprehensiveincomethatwillnot 2011 ind-as ReclassifiedToProfitOrLossBeforeTaxAbstract be reclassified to profit or loss, before tax [Abstract] OtherComprehensiveIncomeBeforeTaxGainsLossesFromIn Other comprehensive income, before tax, gains (losses) 2012 ind-as vestmentsInEquityInstruments from investments in equity instruments OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaOthercomprehensiveincome,beforetax,gains(losses)on 2013 ind-as luation revaluation[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 793 OtherComprehensiveIncomeBeforeTaxGainsLossesOnRem Othercomprehensiveincome,beforetax,gains(losses)on 2014 ind-as easurementsOfDefinedBenefitPlans remeasurements of defined benefit plans OtherComprehensiveIncomeBeforeTaxChangeInFairValue Other comprehensive income, before tax, change in fair 2015 ind-as OfFinancialLiabilityAttributableToChangeInCreditRiskOfL valueoffinancialliabilityattributabletochangeincredit iability risk of liability Othercomprehensiveincome,beforetax,gains(losses)on OtherComprehensiveIncomeBeforeTaxGainsLossesOnHed 2016 ind-as hedging instruments that hedge investments in equity gingInstrumentsThatHedgeInvestmentsInEquityInstruments instruments ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and 2017 ind-as VenturesAccountedForUsingEquityMethodThatWillNotBe jointventuresaccountedforusingequitymethodthatwill ReclassifiedToProfitOrLossBeforeTax not be reclassified to profit or loss, before tax OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 2018 ind-as ProfitOrLossBeforeTaxOthers profit or loss, before tax, others Total other comprehensi ve income thatwillnot OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 2019 ind-as be ProfitOrLossBeforeTax profit or loss, before tax reclassified to profit or loss, before tax ComponentsOfOtherComprehensiveIncomeThatWillBeRec Componentsof other comprehensive income thatwillbe 2020 ind-as lassifiedToProfitOrLossBeforeTaxAbstract reclassified to profit or loss, before tax [Abstract] GainsLossesOnExchangeDifferencesOnTranslationBeforeT Gains (losses) on exchange differences on translation, 2021 ind-as ax before tax Reclassificatio n adjustments ReclassificationAdjustmentsOnExchangeDifferencesOnTra Reclassification adjustments on exchange differences on on exchange 2022 ind-as nslationBeforeTax translation, before tax differences on translation, before tax Total other comprehensi ve income, OtherComprehensiveIncomeBeforeTaxExchangeDifference Other comprehensive income, before tax, exchangebefore tax, 2023 ind-as sOnTranslation differences on translation exchange differences on translation GainsLossesOnDebtInstrumentThroughOtherComprehensivGains (losses) on debt instrument through other 2024 ind-as eIncomeBeforeTax comprehensive income, before tax ReclassificationAdjustmentsOnDebtInstrumentThroughOth Reclassification adjustments on debt instrument through 2025 ind-as erComprehensiveIncomeBeforeTax other comprehensive income, before tax OtherComprehensiveIncomeBeforeTaxDebtInstrumentThro Othercomprehensiveincome,beforetax,Debtinstrument 2026 ind-as ughOtherComprehensiveIncome through other comprehensive income 2027 ind-as GainsLossesOnCashFlowHedgesBeforeTax Gains (losses) on cash flow hedges, before tax794 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Reclassificatio n adjustments Reclassificationadjustmentsoncashflowhedges,before 2028 ind-as ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax on cash flow tax hedges,before tax Amounts removed from equity and included in carrying amountofnon- financial asset AmountsRemovedFromEquityAndIncludedInCarryingAmo Amounts removed from equity and included in carrying (liability) untOfNonfinancialAssetsLiabilityWhoseAcquisitionOrIncu amountofnon-financialassets(liability)whoseacquisition 2029 ind-as whose rrenceWasHedgedHighlyProbableForecastTransactionBeforor incurrence was hedged highly probable forecast acquisition or eTax transaction, before tax incurrence was hedged highly probable forecast transaction, before tax Total other comprehensi ve income, 2030 ind-as OtherComprehensiveIncomeBeforeTaxCashFlowHedges Other comprehensive income, before tax, cash flow hedges before tax, cash flow hedges GainsLossesOnHedgesOfNetInvestmentsInForeignOperatio Gains (losses) on hedges of net investments in foreign 2031 ind-as nsBeforeTax operations, before tax Reclassificatio n adjustments on hedges of ReclassificationAdjustmentsOnHedgesOfNetInvestmentsIn Reclassificationadjustmentsonhedgesofnetinvestments net 2032 ind-as ForeignOperationsBeforeTax in foreign operations, before tax investments in foreign operations, before tax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 795 Total other comprehensi ve income, before tax, OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvest Other comprehensive income, before tax, hedges of net 2033 ind-as hedges of mentsInForeignOperations investments in foreign operations net investments in foreign operations GainsLossesOnChangeInValueOfTimeValueOfOptionsBef Gains(losses)onchangeinvalueoftimevalueofoptions, 2034 ind-as oreTax before tax Reclassificatio n adjustments on change in ReclassificationAdjustmentsOnChangeInValueOfTimeValu Reclassification adjustments on change in value of time 2035 ind-as value of time eOfOptionsBeforeTax value of options, before tax value of options, before tax Total other comprehensi ve income, OtherComprehensiveIncomeBeforeTaxChangeInValueOfTi Othercomprehensiveincome,beforetax,changeinvaluebefore tax, 2036 ind-as meValueOfOptions of time value of options change in value of time value of options GainsLossesOnChangeInValueOfForwardElementsOfForw Gains(losses)onchangeinvalueofforwardelementsof 2037 ind-as ardContractsBeforeTax forward contracts, before tax Reclassificatio n adjustments on change in value of ReclassificationAdjustmentsOnChangeInValueOfForwardE Reclassificationadjustmentsonchangeinvalueofforward 2038 ind-as forward lementsOfForwardContractsBeforeTax elements of forward contracts, before tax elements of forward contracts, before tax796 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total other comprehensi ve income, before tax, OtherComprehensiveIncomeBeforeTaxChangeInValueOfF Othercomprehensiveincome,beforetax,changeinvaluechange in 2039 ind-as orwardElementsOfForwardContracts of forward elements of forward contracts value of forward elements of forward contracts GainsLossesOnChangeInValueOfForeignCurrencyBasisSpr Gains(losses)onchangeinvalueofforeigncurrencybasis 2040 ind-as eadsBeforeTax spreads, before tax Reclassificatio n adjustments on change in ReclassificationAdjustmentsOnChangeInValueOfForeignC Reclassificationadjustmentsonchangeinvalueofforeign value of 2041 ind-as urrencyBasisSpreadsBeforeTax currency basis spreads, before tax foreign currency basis spreads, before tax Total other comprehensi ve income, before tax, OtherComprehensiveIncomeBeforeTaxChangeInValueOfF Othercomprehensiveincome,beforetax,changeinvaluechange in 2042 ind-as oreignCurrencyBasisSpreads of foreign currency basis spreads value of foreign currency basis spreads GainsLossesOnFinancialAssetsMeasuredAtFairValueThrou Gains (losses) on financialassets measuredat fair value 2043 ind-as ghOtherComprehensiveIncomeBeforeTax through other comprehensive income, before tax Reclassificatio n adjustments on financial assets ReclassificationAdjustmentsOnFinancialAssetsMeasuredAt Reclassificationadjustmentsonfinancialassetsmeasuredat measured at 2044 ind-as FairValueThroughOtherComprehensiveIncomeBeforeTax fair value through other comprehensive income, before tax fair value through other comprehensiv e income, before tax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 797 Amounts removed from equity and adjusted against fair value of financial AmountsRemovedFromEquityAndAdjustedAgainstFairVal Amounts removed from equity and adjusted against fair assets on ueOfFinancialAssetsOnReclassificationOutOfFairValueThr valueoffinancialassetsonreclassificationoutoffairvalue 2045 ind-as reclassificatio oughOtherComprehensiveIncomeMeasurementCategoryBef through other comprehensive income measurement n out of fair oreTax category, before tax value through other comprehensiv e income measurement category, before tax Total other comprehensi ve income, before tax, financial OtherComprehensiveIncomeBeforeTaxFinancialAssetsMea Other comprehensive income, beforetax, financialassetsassets 2046 ind-as suredAtFairValueThroughOtherComprehensiveIncome measured at fair value through other comprehensive income measured at fair value through other comprehensi ve income ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and 2047 ind-as VenturesAccountedForUsingEquityMethodThatWillBeRecljointventuresaccountedforusingequitymethodthatwill assifiedToProfitOrLossBeforeTax be reclassified to profit or loss, before tax OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 2048 ind-as itOrLossBeforeTaxOthers profit or loss, before tax, others Total other comprehensi ve income OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified tothat will be 2049 ind-as itOrLossBeforeTax profit or loss, before tax reclassified to profit or loss, before tax798 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total other comprehensi 2050 ind-as OtherComprehensiveIncomeBeforeTax Other comprehensive income, before tax ve income, before tax Incometaxrelatingtocomponentsofothercomprehensive IncomeTaxRelatingToComponentsOfOtherComprehensiveI 2051 ind-as income that will not be reclassified to profit or loss ncomeThatWillNotBeReclassifiedToProfitOrLossAbstract [Abstract] Income tax relating to investments in IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtIncometaxrelatingtoinvestmentsinequityinstrumentsof equity 2052 ind-as herComprehensiveIncome other comprehensive income instruments of other comprehensiv e income Income tax relating to changes in IncomeTaxRelatingToChangesInRevaluationSurplusOfOtheIncome tax relating to changes in revaluation surplus of revaluation 2053 ind-as rComprehensiveIncome other comprehensive income surplus of other comprehensiv e income Income tax relating to remeasuremen IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPl Incometaxrelatingtoremeasurementsofdefinedbenefit ts of defined 2054 ind-as ansOfOtherComprehensiveIncome plans of other comprehensive income benefit plans of other comprehensiv e income Income tax relating to changesinfair value of financial IncomeTaxRelatingToChangesInFairValueOfFinancialLiab Income tax relatingto changesin fair value of financial liability 2055 ind-as ilityAttributableToChangeInCreditRiskOfLiabilityOfOther liabilityattributabletochangeincreditriskofliabilityof attributable to ComprehensiveIncome other comprehensive income change in credit risk of liability of other comprehensiv e income[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 799 Income tax relating to hedges of investments in IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstru Income tax relating to hedges of investments in equity 2056 ind-as equity mentsOfOtherComprehensiveIncome instruments of other comprehensive income instruments of other comprehensiv e income Aggregated income tax relating to components Aggregated income tax relating to components of other IncomeTaxRelatingToComponentsOfOtherComprehensiveI of other 2057 ind-as comprehensiveincomethatwillnotbereclassifiedtoprofit ncomeThatWillNotBeReclassifiedToProfitOrLoss comprehensiv or loss eincomethat will not be reclassifiedto profit or loss Income tax relating to share of other comprehensiv e income of IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome associates and 2058 ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity joint ventures MethodThatWillNotBeReclassifiedToProfitOrLoss method that will not be reclassified to profit or loss accounted for using equity method that will not be reclassified to profit or loss IncomeTaxRelatingToComponentsOfOtherComprehensiveI Incometaxrelatingtocomponentsofothercomprehensive 2059 ind-as ncomeThatWillBeReclassifiedToProfitOrLossAbstract income that will be reclassified to profit or loss [Abstract] Income tax relating to exchange IncomeTaxRelatingToExchangeDifferencesOnTranslationOIncometaxrelatingtoexchangedifferencesontranslation differences on 2060 ind-as fOtherComprehensiveIncome of other comprehensive income translation of other comprehensiv e income800 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Income tax relating to cash flow IncomeTaxRelatingToCashFlowHedgesOfOtherComprehenIncome tax relating to cash flow hedges of other 2061 ind-as hedges of siveIncome comprehensive income other comprehensiv e income Income tax relating to hedges of net investments in IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignO Incometaxrelatingtohedgesofnetinvestmentsinforeign 2062 ind-as foreign perationsOfOtherComprehensiveIncome operations of other comprehensive income operations of other comprehensiv e income Income tax relating to change in value of time IncomeTaxRelatingToChangeInValueOfTimeValueOfOpti Income tax relatingto change in value of time value of 2063 ind-as value of onsOfOtherComprehensiveIncome options of other comprehensive income options of other comprehensiv e income Income tax relating to change in value of forward IncomeTaxRelatingToChangeInValueOfForwardElements Incometaxrelatingtochangeinvalueofforwardelements 2064 ind-as elements of OfForwardContractsOfOtherComprehensiveIncome of forward contracts of other comprehensive income forward contracts of other comprehensiv e income Income tax relating to change in value of IncomeTaxRelatingToChangeInValueOfForeignCurrencyB Incometaxrelatingtochangeinvalueofforeigncurrency foreign 2065 ind-as asisSpreadsOfOtherComprehensiveIncome basis spreads of other comprehensive income currency basis spreads of other comprehensiv e income[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 801 Income tax relating to financial assets IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValu Income tax relating to financial assets measured at fair 2066 ind-as measured at eThroughOtherComprehensiveIncome value through other comprehensive income fair value through other comprehensiv e income Aggregated income tax relating to components Aggregated income tax relating to components of other IncomeTaxRelatingToComponentsOfOtherComprehensiveI of other 2067 ind-as comprehensiveincomethatwillbereclassifiedtoprofitor ncomeThatWillBeReclassifiedToProfitOrLoss comprehensiv loss eincomethat will be reclassifiedto profit or loss Income tax relating to share of other comprehensiv e income of IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome associates and 2068 ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity joint ventures MethodThatWillBeReclassifiedToProfitOrLoss method that will be reclassified to profit or loss accounted for using equity method that will be reclassified to profit or loss Purchase of PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestiPurchase of property, plant and equipment, classified as 2069 ind-as property,plantand ngActivities investing activities equipment Proceedsfrom ProceedsFromSalesOfInvestmentPropertyClassifiedAsInves Proceedsfromsalesof investmentproperty, classifiedas sales of 2070 ind-as tingActivities investing activities investment property Purchase of 2071 ind-as PurchaseOfGoodwillClassifiedAsInvestingActivities Purchase of goodwill, classified as investing activities goodwill Proceedsfrom ProceedsFromSalesOfGoodwillClassifiedAsInvestingActivi Proceeds from sales of goodwill, classified as investing 2072 ind-as sales of ties activities goodwill802 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Purchase of PurchaseOfBiologicalAssetsOtherThanBearerPlantsClassifi Purchase of biological assets other than bearer plants, biological assets 2073 ind-as edAsInvestingActivities classified as investing activities other than bearer plants Proceedsfrom biological ProceedsFromBiologicalAssetsOtherThanBearerPlantsClas Proceeds frombiologicalassets other than bearer plants, 2074 ind-as assets other sifiedAsInvestingActivities classified as investing activities than bearer plants AdjustmentsForDecreaseIncreaseInTradeReceivablesCurre Adjustments for decrease (increase) in trade receivables, 2075 ind-as nt current AdjustmentsForDecreaseIncreaseInTradeReceivablesNoncuAdjustments for decrease (increase) in trade receivables, 2076 ind-as rrent non-current Adjustments for decrease (increase) in other non-current 2077 ind-as AdjustmentsForDecreaseIncreaseInOtherNoncurrentAssets assets Adjustments for increase (decrease) in trade payables, 2078 ind-as AdjustmentsForIncreaseDecreaseInTradePayablesCurrent current AdjustmentsForIncreaseDecreaseInTradePayablesNoncurre Adjustmentsforincrease(decrease)intradepayables,non- 2079 ind-as nt current AdjustmentsForIncreaseDecreaseInOtherNoncurrentLiabilit Adjustments for increase (decrease) in other non-current 2080 ind-as ies liabilities 2081 ind-as AdjustmentsForProvisionsCurrent Adjustments for provisions, current 2082 ind-as AdjustmentsForProvisionsNoncurrent Adjustments for provisions, non-current 2083 ind-as AdjustmentsForOtherFinancialAssetsNoncurrent Adjustments for other financial assets, non-current 2084 ind-as AdjustmentsForOtherFinancialAssetsCurrent Adjustments for other financial assets, current 2085 ind-as AdjustmentsForOtherFinancialLiabilitiesNoncurrent Adjustments for other financial liabilities, non-current 2086 ind-as AdjustmentsForOtherFinancialLiabilitiesCurrent Adjustments for other financial liabilities, current 2087 ind-as AdjustmentsForOtherBankBalances Adjustments for other bank balances 2088 ind-as ProceedsFromSalesOfIntangibleAssetsUnderDevelopment Proceeds from sales of intangible assets under development 2089 ind-as PurchaseOfIntangibleAssetsUnderDevelopment Purchase of intangible assets under development Disclosure of notes on equity share capital explanatory 2090 ind-as DisclosureOfNotesOnEquityShareCapitalExplanatory [Text Block] 2091 ind-as DisclosureOfClassesOfEquityShareCapitalAbstract Disclosure of classes of equity share capital [Abstract] 2092 ind-as DisclosureOfClassesOfEquityShareCapitalTable Disclosure of classes of equity share capital [Table] 2093 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] 2094 ind-as DisclosureOfClassesOfEquityShareCapitalLineItems Disclosure of classes of equity share capital [Line items] 2095 ind-as ChangesInEquityShareCapitalAbstract Changes in equity share capital [Abstract] 2096 ind-as IncreaseInEquityShareCapitalDuringPeriodAbstract Increase in equity share capital during period [Abstract] Total aggregate amount of AggregateAmountOfIncreaseInEquityShareCapitalDuringP Aggregateamountofincreaseinequitysharecapitalduringincrease in 2097 ind-as eriod period equity share capital during period 2098 ind-as DecreaseInEquityShareCapitalDuringPeriodAbstract Decrease in equity share capital during period [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 803 Total decrease in equity share 2099 ind-as DecreaseInEquityShareCapitalDuringPeriod Decrease in equity share capital during period capital during period Total increase 2100 ind-as IncreaseDecreaseInEquityShareCapital Increase (decrease) in share capital (decrease) in share capital RightsPreferencesAndRestrictionsAttachingToClassOfEqui Rights preferences and restrictions attaching to class of 2101 ind-as tyShareCapital share capital DescriptionOfWhetherCompanyHaveSufficientAuthorised Descriptionofwhethercompanyhavesufficientauthorised 2102 ind-as CapitalToCoverProposedEquityShareCapitalAmountResulticapital to cover proposed equity share capital amount ngFromAllotment resulting from allotment 2103 ind-as DisclosureOfNotesOnChangesInEquityExplanatory Disclosure of notes on changes in equity [Text Block] 2104 ind-as StatementOfChangesInEquityAbstract Statement of changes in equity [Abstract] 2105 ind-as EquityShareCapitalAbstract Equity share capital [Abstract] 2106 ind-as OtherEquityAbstract Other equity [Abstract] 2107 ind-as StatementOfChangesInEquityTable Statement of changes in equity [Table] 2108 ind-as ComponentsOfEquityAxis Components of equity [Axis] 2109 ind-as EquityMember Equity [Member] 2110 ind-as EquityComponentOfFinancialInstrumentMember Equity component of financial instrument [Member] 2111 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] 2112 ind-as RetainedEarningsMember Retained earnings [Member] 2113 ind-as OtherEquityComponentsMember Other equity components [Member] 2114 ind-as CashFlowHedgesMember Cash flow hedges [Member] 2115 ind-as HedgesOfNetInvestmentInForeignOperationsMember Hedges of net investment in foreign operations [Member] 2116 ind-as TimeValueOfOptionsMember Time value of options [Member] 2117 ind-as ForwardElementsOfForwardContractsMember Forward elements of forward contracts [Member] 2118 ind-as ForeignCurrencyBasisSpreadsMember Foreign currency basis spreads [Member] FinancialAssetsMeasuredAtFairValueThroughOtherCompr Financial assets measured at fair value through other 2119 ind-as ehensiveIncomeMember comprehensive income [Member] EquityInstrumentsThroughOtherComprehensiveIncomeMe EquityInstrumentsthroughOtherComprehensiveIncome 2120 ind-as mber [Member] 2121 ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] 2122 ind-as RevaluationSurplusMember Revaluation surplus [Member] ExchangeDifferencesOnTranslatingTheFinancialStatements Exchangedifferencesontranslatingthefinancialstatements 2123 ind-as OfAForeignOperationMember of a foreign operation [Member] 2124 ind-as InvestmentsInEquityInstrumentsMember Investments in equity instruments [Member] 2125 ind-as MoneyReceivedAgainstShareWarrantsMember Money received against share warrants [Member] 2126 ind-as StatementOfChangesInEquityLineItems Statement of changes in equity [Line items] 2127 ind-as EquityBeforeRestatement Balance at beginning of period (if restatement is applicable) 2128 ind-as AdjustmentsToEquityForRestatementAbstract Adjustments to equity for restatement [Abstract] 2129 ind-as EffectOfChangesInAccountingPolicy Effect of changes in accounting policy 2130 ind-as CorrectionOfPriorPeriodErrors Correction of prior period errors 2131 ind-as TotalComprehensiveIncomeAbstract Comprehensive income [Abstract] 2132 ind-as ChangesInComprehensiveIncomeComponents Changes in comprehensive income components 2133 ind-as ChangesInEquityAbstract Changes in equity [Abstract] 2134 ind-as TransferToRetainedEarnings Transfer to Retained earnings Increase(decrease)throughothercontributionsbyowners, 2135 ind-as IncreaseDecreaseThroughOtherContributionsByOwners equity Increase(decrease)throughotherdistributionstoowners, 2136 ind-as IncreaseDecreaseThroughOtherDistributionsToOwners equity804 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseThroughTransfersAndOtherChangesEquit 2137 ind-as Increase (decrease) through other changes, equity y IncreaseDecreaseThroughChangesInOwnershipInterestsInS Increase(decrease)throughchangesinownershipinterests 2138 ind-as ubsidiariesThatDoNotResultInLossOfControl in subsidiaries that do not result in loss of control, equity Total increase 2139 ind-as ChangesInEquity Changes in equity (decrease) in equity 2140 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] 2141 ind-as NoncurrentMember Non-current [Member] 2142 ind-as CurrentMember Current [Member] 2143 ind-as RedeemablePreferenceSharesMember Redeemable preference shares [Member] 2144 ind-as DisclosureOfPropertyPlantAndEquipmentExplanatory Disclosure of property, plant and equipment [Text Block] DisclosureOfDetailedInformationAboutPropertyPlantAndE Disclosure of detailed information about property, plant 2145 ind-as quipmentExplanatory and equipment [Text Block] Disclosure of detailed information about property, plant 2146 ind-as DisclosureOfPropertyPlantAndEquipmentAbstract and equipment [Abstract] 2147 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] 2148 ind-as BearerPlantsMember Bearer plants [Member] 2149 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] Disclosure of detailed information about property, plant 2150 ind-as DisclosureOfPropertyPlantAndEquipmentLineItems and equipment [Line items] 2151 ind-as MeasurementBasesPropertyPlantAndEquipment Measurement bases, property, plant and equipment 2152 ind-as DepreciationMethodPropertyPlantAndEquipment Depreciation method, property, plant and equipment UsefulLivesOrDepreciationRatesPropertyPlantAndEquipmeUseful lives or depreciation rates, property, plant and 2153 ind-as nt equipment Effective dates of revaluation, property, plant and 2154 ind-as EffectiveDatesOfRevaluationPropertyPlantAndEquipment equipment ExplanationOfIndependentValuerUsedForRevaluationProp Explanation of involvement of independent valuer in 2155 ind-as ertyPlantAndEquipment revaluation, property, plant and equipment ReconciliationOfChangesInPropertyPlantAndEquipmentAb Reconciliationofchangesinproperty,plantandequipment 2156 ind-as stract [Abstract] AdditionsOtherThanThroughBusinessCombinationsPropert Additions other than through business combinations, 2157 ind-as yPlantAndEquipment property, plant and equipment AcquisitionsThroughBusinessCombinationsPropertyPlantA Acquisitions through business combinations, property, plant 2158 ind-as ndEquipment and equipment Disposals, 2159 ind-as DisposalsPropertyPlantAndEquipment Disposals, property, plant and equipment property,plant and equipment Retirements, 2160 ind-as RetirementsPropertyPlantAndEquipment Retirements, property, plant and equipment property,plant and equipment Decrease through DecreaseThroughClassifiedAsHeldForSalePropertyPlantAn Decreasethroughclassifiedasheldforsale,property,plant classified as 2161 ind-as dEquipment and equipment held for sale, property,plant and equipment[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 805 Decrease through loss of DecreaseThroughLossOfControlOfSubsidiaryPropertyPlant Decrease throughlossof controlof subsidiary, property, control of 2162 ind-as AndEquipment plant and equipment subsidiary, property,plant and equipment IncreaseDecreaseThroughNetExchangeDifferencesProperty Increase (decrease) through net exchange differences, 2163 ind-as PlantAndEquipment property, plant and equipment IncreaseDecreaseThroughOtherChangesPropertyPlantAndE Increase(decrease)throughotherchanges,property,plant 2164 ind-as quipment and equipment 2165 ind-as DepreciationPropertyPlantAndEquipmentAbstract Depreciation, property, plant and equipment [Abstract] Revaluation increase (decrease), property, plant and 2166 ind-as RevaluationIncreaseDecreasePropertyPlantAndEquipment equipment 2167 ind-as AdditionalInformationAbstract Additional information [Abstract] PropertyPlantAndEquipmentExpendituresRecognisedForCoProperty,plantandequipment,expendituresrecognisedin 2168 ind-as nstructions course of its construction 2169 ind-as PropertyPlantAndEquipmentTemporarilyIdle Property, plant and equipment, temporarily idle PropertyPlantAndEquipmentGrossCarryingAmountFullyDe Property, plantandequipment, grosscarryingamountof 2170 ind-as preciated fully depreciated assets still in use PropertyPlantAndEquipmentCarryingAmountOfAssetsRetir Property, plantandequipment, assetsretiredfromactive 2171 ind-as edFromActiveUse use and not classified as held for sale 2172 ind-as PropertyPlantAndEquipmentRevaluationAbstract Property, plant and equipment, revaluation [Abstract] PropertyPlantAndEquipmentCarryingAmountOfRevaluedA 2173 ind-as Property, plant and equipment, revalued assets ssets PropertyPlantAndEquipmentCarryingAmountAtCostOfRev 2174 ind-as Property, plant and equipment, revalued assets, at cost aluedAssets 2175 ind-as PropertyPlantAndEquipmentRevaluationSurplus Property, plant and equipment, revaluation surplus DescriptionOfRestrictionsOnDistributionOfRevaluationSur Description of restrictions on distribution of revaluation 2176 ind-as plusToShareholdersPropertyPlantAndEquipment surplus to shareholders, property, plant and equipment 2177 ind-as PropertyPlantAndEquipmentRestrictionsOnTitle Property, plant and equipment, restrictions on title DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantDescriptionofexistenceofrestrictionsontitle,property, 2178 ind-as AndEquipment plant and equipment 2179 ind-as PropertyPlantAndEquipmentPledgedAsSecurity Property, plant and equipment, pledged as security ContractualCommitmentsForAcquisitionOfPropertyPlantAnContractualcommitmentsforacquisitionofproperty,plant 2180 ind-as dEquipment and equipment CompensationFromThirdPartiesForItemsOfPropertyPlantA Compensation from third parties for items of property, 2181 ind-as ndEquipment plant and equipment that were impaired, lost or given up FairValueOfPropertyPlantAndEquipmentMateriallyDiffere Fair value of property, plant and equipment materially 2182 ind-as ntFromCarryingAmount different from carrying amount 2183 ind-as DisclosureOfInvestmentPropertyExplanatory Disclosure of investment property [Text Block] DisclosureOfDetailedInformationAboutInvestmentProperty Disclosure of detailed information about investment 2184 ind-as Explanatory property [Text Block] Disclosure of detailed information about investment 2185 ind-as DisclosureOfInvestmentPropertyAtCostAbstract property at cost [Abstract] Disclosure of detailed information about investment 2186 ind-as DisclosureOfInvestmentPropertyTable property [Table] 2187 ind-as InvestmentPropertyMember Investment property [Member] Disclosure of detailed information about investment 2188 ind-as DisclosureOfInvestmentPropertyLineItems property [Line items] 2189 ind-as ReconciliationOfChangesInInvestmentPropertyAbstract Reconciliation of changes in investment property [Abstract]806 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfCriteriaUsedToDistinguishInvestmentPropert Description of criteria used to distinguish investment 2190 ind-as yFromOwneroccupiedPropertyAndFromPropertyHeldSaleI propertyfromowner-occupiedpropertyandfromproperty nOrdinaryCourseOfBusiness held for sale in ordinary course of business DescriptionOfExtentToWhichFairValueOfInvestmentPrope Description of extent to which fair value of investment 2191 ind-as rtyIsBasedOnValuationByIndependentValuer property is based on valuation by independent valuer RentalIncomeFromInvestmentPropertyNetOfDirectOperatinRental income from investment property, net of direct 2192 ind-as gExpenseAbstract operating expense [Abstract] 2193 ind-as RentalIncomeFromInvestmentProperty Rental income from investment property Direct operating expense from investment property 2194 ind-as DirectOperatingExpenseFromInvestmentPropertyAbstract [Abstract] Direct operating expense from DirectOperatingExpenseFromInvestmentPropertyGeneratin Direct operating expense from investment property 2195 ind-as investment gRentalIncome generating rental income property generating rental income Direct operating expense from DirectOperatingExpenseFromInvestmentPropertyNotGener Direct operating expense from investment property not 2196 ind-as investment atingRentalIncome generating rental income property not generating rental income Total direct operating 2197 ind-as DirectOperatingExpenseFromInvestmentProperty Direct operating expense from investment property expense from investment property Rental income from investment RentalIncomeFromInvestmentPropertyNetOfDirectOperatinRental income from investment property, net of direct 2198 ind-as property, net gExpense operating expense of direct operating expense Explanation of restrictions on realisability of investment ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisp 2199 ind-as propertyorremittanceofincomeandproceedsofdisposal osalProceedsOfInvestmentProperty of investment property RestrictionsOnRealisabilityOfInvestmentPropertyOrRemitt Restrictions on realisability of investment property or 2200 ind-as anceOfIncomeAndProceedsOfDisposalOfInvestmentProper remittance of income and proceeds of disposal of ty investment property ExplanationOfContractualObligationsToPurchaseConstruct Explanation of contractual obligations to purchase, 2201 ind-as OrDevelopInvestmentPropertyOrForRepairsMaintenanceOr construct or develop investment property or for repairs, Enhancements maintenance or enhancements 2202 ind-as DepreciationMethodInvestmentPropertyCostModel Depreciation method, investment property, cost model[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 807 UsefulLivesOrDepreciationRatesInvestmentPropertyCostM Usefullivesordepreciationrates,investmentproperty,cost 2203 ind-as odel model DescriptionOfInvestmentPropertyWhereFairValueInformati Description of investment property where fair value 2204 ind-as onIsUnreliableCostModel information is unreliable, cost model ExplanationWhyFairValueCannotBeReliablyMeasuredForI Explanationofwhyfairvaluecannotbereliablymeasured 2205 ind-as nvestmentPropertyCostModel for investment property, cost model RangeOfEstimatesWithinWhichFairValueIsLikelyToLieFor Rangeofestimateswithinwhichfairvalueislikelytolie 2206 ind-as InvestmentPropertyCostModel for investment property, cost model 2207 ind-as DisclosureOfGoodwillExplanatory Disclosure of goodwill [Text Block] Disclosure of reconciliation of changes in goodwill 2208 ind-as DisclosureOfReconciliationOfChangesInGoodwillAbstract [Abstract] 2209 ind-as DisclosureOfReconciliationOfChangesInGoodwillTable Disclosure of reconciliation of changes in goodwill [Table] Decrease through 2210 ind-as DecreaseThroughClassifiedAsHeldForSaleGoodwill Decrease through classified as held for sale, goodwill classified as held for sale, goodwill IncreaseDecreaseThroughNetExchangeDifferencesGoodwil Increase (decrease) through net exchange differences, 2211 ind-as l goodwill 2212 ind-as IncreaseDecreaseThroughOtherChangesGoodwill Increase (decrease) through other changes, goodwill Impairment loss 2213 ind-as ImpairmentLossRecognisedInProfitOrLossGoodwill Impairment loss recognised in profit or loss, goodwill recognised in profit or loss, goodwill 2214 ind-as DisclosureOfOtherIntangibleAssetsExplanatory Disclosure of other intangible assets [Text Block] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 2215 ind-as etsExplanatory assets [Text Block] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 2216 ind-as etsAbstract assets [Abstract] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 2217 ind-as etsTable assets [Table] 2218 ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] 2219 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] 2220 ind-as SubClassesOfOtherIntangibleAssetsAxis Sub classes of other intangible assets [Axis] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 2221 ind-as etsLineItems assets [Line items] Descriptionoflineitem(s)instatementofcomprehensive DescriptionOfLineItemSInStatementOfComprehensiveInco 2222 ind-as income in which amortisation of intangible assets is meInWhichAmortisationOfIntangibleAssetsIsIncluded included 2223 ind-as AmortisationMethodOtherIntangibleAssets Amortisation method, other intangible assets 2224 ind-as UsefulLivesOrAmortisationRatesOtherIntangibleAssets Useful lives or amortisation rates, other intangible assets 2225 ind-as EffectiveDatesOfRevaluationOtherIntangibleAssets Effective dates of revaluation, other intangible assets Reconciliation of changes in other intangible assets 2226 ind-as ReconciliationOfChangesInOtherIntangibleAssetsAbstract [Abstract] AdditionsOtherThanThroughBusinessCombinationsOtherIn 2227 ind-as Additions other than through business combinations tangibleAssets AcquisitionsThroughBusinessCombinationsOtherIntangible 2228 ind-as Acquisitions through business combinations Assets 2229 ind-as DisposalsOtherIntangibleAssets Disposals, other intangible assets Disposals 2230 ind-as RetirementsOtherIntangibleAssets Retirements, other intangible assets Retirements808 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Decrease DecreaseThroughClassifiedAsHeldForSaleOtherIntangible Decrease through classified as held for sale, other through 2231 ind-as Assets intangible assets classified as held for sale Decrease DecreaseThroughLossOfControlOfSubsidiaryOtherIntangib Decrease through loss of control of subsidiary, other through loss of 2232 ind-as leAssets intangible assets control of subsidiary IncreaseDecreaseThroughNetExchangeDifferencesOtherInt 2233 ind-as Increase (decrease) through net exchange differences angibleAssets Increase (decrease) through transfers, other intangible 2234 ind-as IncreaseDecreaseThroughTransfersOtherIntangibleAssets assets IncreaseDecreaseThroughOtherChangesOtherIntangibleAss 2235 ind-as Increase (decrease) through other changes ets Amortisation other 2236 ind-as AmortisationOtherIntangibleAssets Amortisation other intangible assets intangible assets 2237 ind-as RevaluationIncreaseDecreaseOtherIntangibleAssets Revaluation increase (decrease), other intangible assets Impairment ImpairmentLossRecognisedInProfitOrLossOtherIntangible Impairment loss recognised in profit or loss, other loss 2238 ind-as Assets intangible assets recognised in profit or loss Reversal of impairment ReversalOfImpairmentLossRecognisedInProfitOrLossOther Reversalof impairmentlossrecognisedinprofitorloss, 2239 ind-as loss IntangibleAssets other intangible assets recognised in profit or loss 2240 ind-as RevaluationOfIntangibleAssetsAbstract Revaluation of intangible assets [Abstract] 2241 ind-as OtherIntangibleAssetsRevaluedAssets Other intangible assets, revalued assets 2242 ind-as OtherIntangibleAssetsRevaluedAssetsAtCost Other intangible assets, revalued assets, at cost 2243 ind-as OtherIntangibleAssetsRevaluationSurplus Other intangible assets, revaluation surplus DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplDisclosure of intangible assets withindefinite usefullife 2244 ind-as anatory [Text Block] DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstDisclosure of intangible assets withindefinite usefullife 2245 ind-as ract [Abstract] DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTabl Disclosure of intangible assets withindefinite usefullife 2246 ind-as e [Table] 2247 ind-as IntangibleAssetsWithIndefiniteUsefulLifeAxis Intangible assets with indefinite useful life [Axis] DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLine Disclosure of intangible assets withindefinite usefullife 2248 ind-as Items [Line items] 2249 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life DescriptionOfIntangibleAssetsWithIndefiniteUsefulLifeSupDescriptionofintangibleassetswithindefiniteusefullife 2250 ind-as portingAssessmentOfIndefiniteUsefulLife supporting assessment of indefinite useful life Disclosure of intangible assets material to entity [Text 2251 ind-as DisclosureOfIntangibleAssetsMaterialToEntityExplanatory Block] 2252 ind-as DisclosureOfIntangibleAssetsMaterialToEntityAbstract Disclosure of intangible assets material to entity [Abstract] 2253 ind-as DisclosureOfIntangibleAssetsMaterialToEntityTable Disclosure of intangible assets material to entity [Table] 2254 ind-as IntangibleAssetsMaterialToEntityAxis Intangible assets material to entity [Axis] Disclosure of intangible assets material to entity [Line 2255 ind-as DisclosureOfIntangibleAssetsMaterialToEntityLineItems items] 2256 ind-as DescriptionOfIntangibleAssetsMaterialToEntity Description of intangible assets material to entity[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 809 2257 ind-as IntangibleAssetsMaterialToEntity Intangible assets material to entity RemainingAmortisationPeriodOfIntangibleAssetsMaterialT Remainingamortisationperiodofintangibleassetsmaterial 2258 ind-as oEntity to entity 2259 ind-as IntangibleAssetsAcquiredByWayOfGovernmentGrant Intangible assets acquired by way of government grant ExplanationOfAssetsAcquiredByWayOfGovernmentGrant Explanationofassetsacquiredbywayofgovernmentgrant 2260 ind-as AndInitiallyRecognisedAtFairValue and initially recognised at fair value 2261 ind-as IntangibleAssetsWhoseTitleIsRestricted Intangible assets whose title is restricted 2262 ind-as IntangibleAssetsPledgedAsSecurityForLiabilities Intangible assets pledged as security for liabilities 2263 ind-as DescriptionOfFullyAmortisedIntangibleAssets Description of fully amortised intangible assets DescriptionOfSignificantIntangibleAssetsControlledByEntitDescription of significant intangible assets controlled by 2264 ind-as yButNotRecognised entity but not recognised ExplanationOfRestrictionsOnDistributionOfRevaluationSur Explanation of restrictions on distribution of revaluation 2265 ind-as plusForIntangibleAssets surplus for intangible assets 2266 ind-as ResearchAndDevelopmentExpense Research and development expense Disclosureofbiologicalassets,agricultureproduceatpoint DisclosureOfBiologicalAssetsAndGovernmentGrantsForAg 2267 ind-as of harvest and government grants related to biological riculturalActivityExplanatory assets [Text Block] GainsLossesOnInitialRecognitionOfBiologicalAssetsForCu Gains(losses)oninitialrecognitionofbiologicalassetsand 2268 ind-as rrentPeriod agricultural produce for current period GainsLossesOnChangeInFairValueEstimatesOfBiologicalA Gains(losses)onchangeinfairvaluelesscoststosellof 2269 ind-as ssetsForCurrentPeriod biological assets for current period DisclosureOfDetailedInformationAboutBiologicalAssetsEx Disclosureofdetailedinformationaboutbiologicalassets 2270 ind-as planatory [Text Block] DisclosureOfDetailedInformationAboutBiologicalAssetsAb Disclosureofdetailedinformationaboutbiologicalassets 2271 ind-as stract [Abstract] DisclosureOfDetailedInformationAboutBiologicalAssetsTa Disclosureofdetailedinformationaboutbiologicalassets 2272 ind-as ble [Table] 2273 ind-as BiologicalAssetsByTypeAxis Biological assets by type [Axis] 2274 ind-as BiologicalAssetsTypeMember Biological assets, type [Member] 2275 ind-as ConsumableBiologicalAssetsMember Consumable biological assets [Member] 2276 ind-as BearerBiologicalAssetsMember Bearer biological assets [Member] 2277 ind-as BiologicalAssetsByAgeAxis Biological assets by age [Axis] 2278 ind-as BiologicalAssetsAgeMember Biological assets, age [Member] 2279 ind-as MatureBiologicalAssetsMember Mature biological assets [Member] 2280 ind-as ImmatureBiologicalAssetsMember Immature biological assets [Member] DisclosureOfDetailedInformationAboutBiologicalAssetsLinDisclosureofdetailedinformationaboutbiologicalassets 2281 ind-as eItems [Line items] 2282 ind-as DescriptionOfBiologicalAssets Description of biological assets 2283 ind-as DescriptionOfNatureOfActivitiesOfBiologicalAssets Description of nature of activities of biological assets Description of non-financial measures or estimates of DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologi 2284 ind-as physical quantities of biological assets and output of calAssets agricultural produce 2285 ind-as BiologicalAssetsWhoseTitleIsRestricted Biological assets whose title is restricted 2286 ind-as BiologicalAssetsPledgedAsSecurityForLiabilities Biological assets pledged as security for liabilities CommitmentsForDevelopmentOrAcquisitionOfBiologicalA Commitmentsfordevelopmentoracquisitionofbiological 2287 ind-as ssets assets DescriptionOfFinancialRiskManagementRelatedToAgricult Description of financial risk management related to 2288 ind-as uralActivity agricultural activity DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets 2289 ind-as therThanBearerPlantsExplanatory other than bearer plants [Text Block] 2290 ind-as MeasurementAxis Measurement [Axis] 2291 ind-as AggregatedMeasurementMember Aggregated measurement [Member] 2292 ind-as AtFairValueMember At fair value [Member]810 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] CarryingAmountAccumulatedDepreciationAmortisationAn Carrying amount, accumulated depreciation, amortisation 2293 ind-as dImpairmentAndGrossCarryingAmountAxis and impairment and gross carrying amount [Axis] DescriptionOfBiologicalAssetsOtherThanBearerPlantsWhe Description of biological assets other than bearer plants 2294 ind-as reFairValueInformationIsUnreliable where fair value information is unreliable ExplanationOfWhyFairValueCannotBeReliablyMeasuredF Explanationofwhyfairvaluecannotbereliablymeasured 2295 ind-as orBiologicalAssetsOtherThanBearerPlantsAtCost for biological assets other than bearer plants, at cost RangeOfEstimatesWithinWhichFairValueIsLikelyToLieFor Rangeofestimateswithinwhichfairvalueislikelytolie 2296 ind-as BiologicalAssetsOtherThanBearerPlantsAtCost for biological assets other than bearer plants, at cost DepreciationMethodBiologicalAssetsOtherThanBearerPlantDepreciation method, biological assets other than bearer 2297 ind-as sAtCost plants, at cost UsefulLivesOrDepreciationRatesBiologicalAssetsOtherTha Usefullivesor depreciationrates, biological assetsother 2298 ind-as nBearerPlantsAtCost than bearer plants, at cost DescriptionOfBiologicalAssetsOtherThanBearerPlantsPreviDescription of biological assets other than bearer plants 2299 ind-as ouslyMeasuredAtCost previously measured at cost Explanation of why fair value becomes reliable for ExplanationOfWhyFairValueBecomesReliableForBiologica 2300 ind-as biological assets other than bearer plants previously lAssetsOtherThanBearerPlantsPreviouslyMeasuredAtCost measured at cost ExplanationOfEffectOfChangeForBiologicalAssetsForWhi Explanation of effect of change for biological assets for 2301 ind-as chFairValueBecomesReliablyMeasurable which fair value becomes reliably measurable DescriptionOfNatureAndExtentOfGovernmentGrantsForAgDescriptionofnatureandextentofgovernmentgrantsfor 2302 ind-as riculturalActivityRecognisedInFinancialStatements agricultural activity recognised in financial statements Description of unfulfilled conditions and other DescriptionOfUnfulfilledConditionsAndOtherContingencie 2303 ind-as contingenciesattachedtogovernmentgrantforagricultural sAttachedToGovernmentGrantForAgriculturalActivity activity ExplanationOfSignificantDecreaseInLevelOfGovernmentGrExplanationofsignificantdecreaseinlevelofgovernment 2304 ind-as antsForAgriculturalActivity grants for agricultural activity 2305 ind-as DisclosureOfNotesOnLoansExplanatory Disclosure of notes on loans explanatory [Text Block] 2306 ind-as DisclosureOfLoansAbstract Disclosure of loans [Abstract] 2307 ind-as DetailsOfLoansTable Details of loans [Table] 2308 ind-as ClassificationBasedOnCurrentNoncurrentAxis Classification based on current non-current [Axis] 2309 ind-as ClassificationOfLoansAxis Classification of loans [Axis] 2310 ind-as LoansMember Loans [Member] 2311 ind-as LoansToRelatedPartiesMember Loans to related parties [Member] 2312 ind-as LoansGivenSubsidiariesMember Loans given subsidiaries [Member] 2313 ind-as LoansGivenAssociatesMember Loans given associates [Member] 2314 ind-as LoansGivenDirectorsMember Loans given directors [Member] 2315 ind-as LoansGivenOtherRelatedPartiesMember Loans given other related parties [Member] 2316 ind-as LoansGivenCompaniesUnderSameManagementMember Loans given companies under same management [Member] 2317 ind-as LoansGivenToOtherCompaniesMember Loans given to other companies [Member] 2318 ind-as LoansGivenSuppliersMember Loans given suppliers [Member] 2319 ind-as LoansGivenEmployeesMember Loans given employees [Member] 2320 ind-as LoansValueBeReceivedMember Loans value be received [Member] 2321 ind-as OtherLoansMember Other loans [Member] 2322 ind-as OtherLoansOthersMember Other loans, others [Member] 2323 ind-as LoansGross Loans , gross 2324 ind-as AllowanceForBadAndDoubtfulLoans Allowance for bad and doubtful loans 2325 ind-as Loans Loans Total loans 2326 ind-as DetailsOfLoansToRelatedParties Details of loans to related parties 2327 ind-as NatureOfOtherLoans Nature of other loans DetailsOfLoansDueByDirectorsOtherOfficersOrOthersAbstDetailsofloansduebydirectors,otherofficersorothers 2328 ind-as ract [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 811 2329 ind-as LoansDueByDirectors Loans due by directors 2330 ind-as LoansDueByOtherOfficers Loans due by other officers 2331 ind-as LoansDueByOthers Loans due by others Total loans due by directors, 2332 ind-as LoansDueByDirectorsOtherOfficersOrOthers Loans due by directors, other officers or others other officers or others DetailsOfLoansDueByFirmsOrCompaniesInWhichAnyDire Detailsofloansduebyfirmsorcompaniesinwhichany 2333 ind-as ctorIsPartnerOrDirectorAbstract director is partner or director [Abstract] 2334 ind-as LoansDueByFirmsInWhichAnyDirectorIsPartner Loans due by firms in which any director is partner LoansDueByPrivateCompaniesInWhichAnyDirectorIsDirec Loansduebyprivatecompaniesinwhichanydirectoris 2335 ind-as tor director LoansDueByPrivateCompaniesInWhichAnyDirectorIsMem Loansduebyprivatecompaniesinwhichanydirectoris 2336 ind-as ber member Total loans duebyfirms or LoansDueByFirmsOrCompaniesInWhichAnyDirectorIsPart Loansduebyfirmsorcompaniesinwhichanydirectoriscompanies 2337 ind-as nerOrDirector partner or director in which any director ispartneror director 2338 ind-as AdvancesMember Advances [Member] 2339 ind-as AdvancesToRelatedPartiesMember Advances to related parties [Member] 2340 ind-as AdvancesGivenSubsidiariesMember Advances given subsidiaries [Member] 2341 ind-as AdvancesGivenAssociatesMember Advances given associates [Member] 2342 ind-as AdvancesGivenDirectorsMember Advances given directors [Member] 2343 ind-as AdvancesGivenOtherRelatedPartiesMember Advances given other related parties [Member] Advances given companies under same management 2344 ind-as AdvancesGivenCompaniesUnderSameManagementMember [Member] 2345 ind-as AdvancesGivenToOtherCompaniesMember Advances given to other companies [Member] 2346 ind-as AdvancesGivenSuppliersMember Advances given suppliers [Member] 2347 ind-as AdvancesGivenEmployeesMember Advances given employees [Member] 2348 ind-as AdvancesValueBeReceivedMember Advances value be received [Member] 2349 ind-as FinanceLeaseReceivablesTreatedAsAdvancesMember Finance lease receivables treated as advances [Member] 2350 ind-as OtherAdvancesMember Other Advances [Member] 2351 ind-as OtherAdvancesOthersMember Other advances, others [Member] 2352 ind-as NoncurrentAdvances Advances, non-current 2353 ind-as DisclosureOfInventoriesExplanatory Disclosure of inventories Explanatory [Text Block] DescriptionOfAccountingPolicyForMeasuringInventoriesE Descriptionofaccountingpolicyformeasuringinventories 2354 ind-as xplanatory [Text Block] 2355 ind-as CompanyInventoriesMember Company inventories [Member] 2356 ind-as InventoryCostFormulas Description of inventory cost formulas 2357 ind-as InventoriesAtFairValueLessCostsToSell Inventories, at fair value less costs to sell 2358 ind-as InventoriesAtNetRealisableValue Inventories, at net realisable value 2359 ind-as InventoryWritedown Inventory write-down Reversal of 2360 ind-as ReversalOfInventoryWritedown Reversal of inventory write-down inventory write-down Description of circumstances leading to reversals of 2361 ind-as CircumstancesLeadingToReversalsOfInventoryWritedown inventory write-down 2362 ind-as CostOfInventoriesRecognisedAsExpenseDuringPeriod Cost of inventories recognised as expense during period812 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2363 ind-as InventoriesPledgedAsSecurityForLiabilities Inventories pledged as security for liabilities DisclosureOfOtherNoncurrentFinancialLiabilitiesNotesAbs Disclosure of other non-current financial liabilities notes 2364 ind-as tract [Abstract] DisclosureOfOtherNoncurrentFinancialLiabilitiesNotesExp Disclosureofnotesonothernon-currentfinancialliabilities 2365 ind-as lanatory explanatory [Text Block] 2366 ind-as OtherNoncurrentFinancialLiabilitiesAbstract Other non-current financial liabilities [Abstract] 2367 ind-as SecurityDepositsRefundableNoncurrent Security deposits refundable, Non-current 2368 ind-as PublicDepositPayableNoncurrent Public deposit payable, Non-current 2369 ind-as DerivativeLiabilitiesNoncurrent Derivative liabilities, Non-current 2370 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others DisclosureOfOtherCurrentFinancialLiabilitiesNotesAbstrac Disclosure of other current financial liabilities notes 2371 ind-as t [Abstract] DisclosureOfOtherCurrentFinancialLiabilitiesNotesExplanaDisclosure of notes on other current financial liabilities 2372 ind-as tory explanatory [Text Block] 2373 ind-as OtherCurrentFinancialLiabilitiesAbstract Other current financial liabilities [Abstract] 2374 ind-as DisclosureOfOtherCurrentLiabilitiesNotesAbstract Disclosure of other current liabilities notes [Abstract] Total other 2375 ind-as OtherAdvance Other advance advance 2376 ind-as InterestIncomeOnNoncurrentInvestmentsAbstract Interest income on non-current investments [Abstract] 2377 ind-as InterestOnFixedDepositsNoncurrentInvestments Interest on fixed deposits, non-current investments InterestFromCustomersOnAmountsOverdueNoncurrentInve Interestfromcustomersonamountsoverdue,non-current 2378 ind-as stments investments 2379 ind-as InterestOnNoncurrentIntercorporateDeposits Interest on non-current intercorporate deposits 2380 ind-as InterestOnNoncurrentDebtSecurities Interest on non-current debt securities 2381 ind-as InterestOnNoncurrentGovernmentSecurities Interest on non-current government securities 2382 ind-as InterestOnOtherNoncurrentInvestments Interest on other non-current investments Total interest 2383 ind-as InterestIncomeOnNoncurrentInvestments Interest income on non-current investments income on non-current investments 2384 ind-as DividendIncomeNoncurrentInvestmentsAbstract Dividend income non-current investments [Abstract] 2385 ind-as DividendIncomeNoncurrentInvestmentsFromSubsidiaries Dividend income non-current investments from subsidiaries 2386 ind-as DividendIncomeNoncurrentEquitySecurities Dividend income non-current equity securities 2387 ind-as DividendIncomeNoncurrentMutualFunds Dividend income non-current mutual funds 2388 ind-as DividendIncomeNoncurrentInvestmentsFromOthers Dividend income non-current investments from others Total dividend 2389 ind-as DividendIncomeNoncurrentInvestments Dividend income non-current investments incomenon- current investments 2390 ind-as NetGainLossOnSaleOfNoncurrentInvestments Net gain/loss on sale of non-current investments 2391 ind-as RentalIncomeOnInvestmentPropertyNoncurrent Rental income on investment property, non-current 2392 ind-as InterestExpenseNoncurrentLoansAbstract Interest expense non-current loans [Abstract] 2393 ind-as InterestExpenseNoncurrentLoansBanks Interest expense non-current loans, banks 2394 ind-as InterestExpenseNoncurrentLoansOthers Interest expense non-current loans, others[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 813 Total interest 2395 ind-as InterestExpenseNoncurrentLoans Interest expense non-current loans expensenon- current loans 2396 ind-as InterestExpenseCurrentLoansAbstract Interest expense current loans [Abstract] 2397 ind-as InterestExpenseCurrentLoansBanks Interest expense current loans, banks 2398 ind-as InterestExpenseCurrentLoansOthers Interest expense current loans, others Total interest 2399 ind-as InterestExpenseCurrentLoans Interest expense current loans expense current loans 2400 ind-as DividendOnPreferenceSharesTreatedAsDebt Dividend on preference shares treated as debt Total employee 2401 ind-as EmployeeShareBasedPayment Employee share based payment share based payment 2402 ind-as DetailsOfExceptionalItemsAbstract Details of exceptional items [Abstract] RevenueArisingFromExchangesOfGoodsOrServicesAbstracRevenue arising from exchanges of goods or services 2403 ind-as t [Abstract] RevenueArisingFromExchangesOfGoodsOrServicesSaleOf Revenuearisingfromexchangesofgoodsorservices,sale 2404 ind-as Goods of goods RevenueArisingFromExchangesOfGoodsOrServicesRender Revenue arising from exchanges of goods or services, 2405 ind-as ingOfServices rendering of services RevenueArisingFromExchangesOfGoodsOrServicesConstr Revenue arising from exchanges of goods or services, 2406 ind-as uctionContracts construction contracts RevenueArisingFromExchangesOfGoodsOrServicesRoyalti Income arising from exchanges of goods or services, 2407 ind-as es royalties Income arising from exchanges of goods or services, 2408 ind-as RevenueArisingFromExchangesOfGoodsOrServicesInterest interest RevenueArisingFromExchangesOfGoodsOrServicesDivide Income arising from exchanges of goods or services, 2409 ind-as nds dividends RevenueArisingFromExchangesOfGoodsOrServicesOtherR Revenuearisingfromexchangesofgoodsorservices,other 2410 ind-as evenue revenue Total revenue arisingfrom 2411 ind-as RevenueArisingFromExchangesOfGoodsOrServices Revenue arising from exchanges of goods or services exchanges of goods or services DisclosureOfSignificantInvestmentsInAssociatesExplanator 2412 ind-as Disclosure of associates [Text Block] y 2413 ind-as DisclosureOfBusinessCombinationsExplanatory Disclosure of business combinations [Text Block] 2414 ind-as DisclosureOfCashFlowStatementExplanatory Disclosure of cash flow statement [Text Block] DisclosureOfChangesInAccountingPoliciesAccountingEsti Disclosure of changes in accountingpolicies, accounting 2415 ind-as matesAndErrorsExplanatory estimates and errors [Text Block] 2416 ind-as DisclosureOfContingentLiabilitiesExplanatory Disclosure of contingent liabilities [Text Block] 2417 ind-as DisclosureOfCreditRiskExplanatory Disclosure of credit risk [Text Block] 2418 ind-as DisclosureOfEarningsPerShareExplanatory Disclosure of earnings per share [Text Block] DisclosureOfEffectOfChangesInForeignExchangeRatesExp Disclosureofeffectofchangesinforeignexchangerates 2419 ind-as lanatory [Text Block] 2420 ind-as DisclosureOfEmployeeBenefitsExplanatory Disclosure of employee benefits [Text Block] 2421 ind-as DisclosureOfEntitysReportableSegmentsExplanatory Disclosure of entity's operating segments [Text Block]814 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2422 ind-as DisclosureOfEventsAfterReportingPeriodExplanatory Disclosure of events after reporting period [Text Block] Disclosure of exploration and evaluation assets [Text 2423 ind-as DisclosureOfExplorationAndEvaluationAssetsExplanatory Block] 2424 ind-as DisclosureOfFairValueMeasurementExplanatory Disclosure of fair value measurement [Text Block] 2425 ind-as DisclosureOfFinancialInstrumentsExplanatory Disclosure of financial instruments [Text Block] 2426 ind-as DisclosureOfFirstTimeAdoptionExplanatory Disclosure of first-time adoption [Text Block] 2427 ind-as DisclosureOfImpairmentOfAssetsExplanatory Disclosure of impairment of assets [Text Block] 2428 ind-as DisclosureOfIncomeTaxExplanatory Disclosure of income tax [Text Block] 2429 ind-as DisclosureOfInsuranceContractsExplanatory Disclosure of insurance contracts [Text Block] 2430 ind-as DisclosureOfJointVenturesExplanatory Disclosure of joint ventures [Text Block] 2431 ind-as DisclosureOfLeasesExplanatory Disclosure of leases [Text Block] DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinueDisclosure of non-current assets held for sale and 2432 ind-as dOperationsExplanatory discontinued operations [Text Block] DisclosureOfObjectivesPoliciesAndProcessesForManaging Disclosure of objectives, policies and processes for 2433 ind-as CapitalExplanatory managing capital [Text Block] 2434 ind-as DisclosureOfRelatedPartyExplanatory Disclosure of related party [Text Block] 2435 ind-as DisclosureOfRevenueExplanatory Disclosure of revenue [Text Block] 2436 ind-as DisclosureOfServiceConcessionArrangementsExplanatory Disclosure of service concession arrangements [Text Block] Disclosure of share-based payment arrangements [Text 2437 ind-as DisclosureOfSharebasedPaymentArrangementsExplanatory Block] DisclosureOfSignificantInvestmentsInSubsidiariesExplanat 2438 ind-as Disclosure of subsidiaries [Text Block] ory DisclosureOfSummaryOfSignificantAccountingPoliciesExp 2439 ind-as Disclosure of significant accounting policies [Text Block] lanatory DescriptionOfAccountingPolicyForBiologicalAssetsOtherT Descriptionofaccountingpolicyforbiologicalassetsother 2440 ind-as hanBearerPlantsExplanatory than bearer plants [Text Block] DescriptionOfAccountingPolicyForBorrowingCostsExplan Descriptionofaccountingpolicyforborrowingcosts[Text 2441 ind-as atory Block] Description of accounting policy for borrowings [Text 2442 ind-as DescriptionOfAccountingPolicyForBorrowingsExplanatory Block] DescriptionOfAccountingPolicyForBusinessCombinationsEDescriptionofaccountingpolicyforbusinesscombinations 2443 ind-as xplanatory [Text Block] DescriptionOfAccountingPolicyForBusinessCombinations Descriptionofaccountingpolicyforbusinesscombinations 2444 ind-as AndGoodwillExplanatory and goodwill [Text Block] Description of accounting policy for cash flows [Text 2445 ind-as DescriptionOfAccountingPolicyForCashFlowsExplanatory Block] 2446 ind-as DescriptionOfAccountingPolicyForCollateralExplanatory Description of accounting policy for collateral [Text Block] DescriptionOfAccountingPolicyForConstructionInProgress Description of accounting policy for construction in 2447 ind-as Explanatory progress [Text Block] DescriptionOfAccountingPolicyForContingentLiabilitiesAn Descriptionofaccountingpolicyforcontingentliabilities 2448 ind-as dContingentAssetsExplanatory and contingent assets [Text Block] DescriptionOfAccountingPolicyForCustomerAcquisitionCo Descriptionofaccountingpolicyforcustomeracquisition 2449 ind-as stsExplanatory costs [Text Block] DescriptionOfAccountingPolicyForCustomerLoyaltyProgra Description of accounting policy for customer loyalty 2450 ind-as mmesExplanatory programmes [Text Block] DescriptionOfAccountingPolicyForDecommissioningResto Description of accounting policy for decommissioning, 2451 ind-as rationAndRehabilitationProvisionsExplanatory restoration and rehabilitation provisions [Text Block] DescriptionOfAccountingPolicyForDeferredAcquisitionCosDescription of accountingpolicyfor deferredacquisition 2452 ind-as tsArisingFromInsuranceContractsExplanatory costs arising from insurance contracts [Text Block] DescriptionOfAccountingPolicyForDeferredIncomeTaxExp Descriptionofaccountingpolicyfordeferredincometax 2453 ind-as lanatory [Text Block] DescriptionOfAccountingPolicyForDepreciationExpenseEx Descriptionofaccountingpolicyfordepreciationexpense 2454 ind-as planatory [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 815 DescriptionOfAccountingPolicyForDerecognitionOfFinanciDescription of accounting policy for derecognition of 2455 ind-as alInstrumentsExplanatory financial instruments [Text Block] DescriptionOfAccountingPolicyForDerivativeFinancialInstrDescription of accounting policy for derivative financial 2456 ind-as umentsExplanatory instruments [Text Block] DescriptionOfAccountingPolicyForDerivativeFinancialInstrDescription of accounting policy for derivative financial 2457 ind-as umentsAndHedgingExplanatory instruments and hedging [Text Block] DescriptionOfAccountingPolicyToDetermineComponentsO Description of accounting policy for determining 2458 ind-as fCashAndCashEquivalentsExplanatory components of cash and cash equivalents [Text Block] DescriptionOfAccountingPolicyForDiscontinuedOperationsDescription of accounting policy for discontinued 2459 ind-as Explanatory operations [Text Block] 2460 ind-as DescriptionOfAccountingPolicyForDividendsExplanatory Description of accounting policy for dividends [Text Block] DescriptionOfAccountingPolicyForEarningsPerShareExpla Description of accounting policy for earnings per share 2461 ind-as natory [Text Block] DescriptionOfAccountingPolicyForEmissionRightsExplana Descriptionofaccountingpolicyforemissionrights[Text 2462 ind-as tory Block] DescriptionOfAccountingPolicyForEmployeeBenefitsExpla Description of accounting policy for employee benefits 2463 ind-as natory [Text Block] DescriptionOfAccountingPolicyForEnvironmentRelatedEx Descriptionof accountingpolicyfor environmentrelated 2464 ind-as penseExplanatory expense [Text Block] 2465 ind-as DescriptionOfAccountingPolicyForExpensesExplanatory Description of accounting policy for expenses [Text Block] DescriptionOfAccountingPolicyForExplorationAndEvaluatiDescription of accounting policy for exploration and 2466 ind-as onExpendituresExplanatory evaluation expenditures [Text Block] DescriptionOfAccountingPolicyForFairValueMeasurement Description of accounting policy for fair value 2467 ind-as Explanatory measurement [Text Block] DescriptionOfAccountingPolicyForFeeAndCommissionInc Descriptionofaccountingpolicyforfeeandcommission 2468 ind-as omeAndExpenseExplanatory income and expense [Text Block] DescriptionOfAccountingPolicyForFinanceCostsExplanatorDescription of accountingpolicy for finance costs [Text 2469 ind-as y Block] DescriptionOfAccountingPolicyForFinanceIncomeAndCost Descriptionof accountingpolicyfor finance income and 2470 ind-as sExplanatory costs [Text Block] DescriptionOfAccountingPolicyForFinancialAssetsExplana Descriptionofaccountingpolicyforfinancialassets[Text 2471 ind-as tory Block] DescriptionOfAccountingPolicyForFinancialGuaranteesEx Descriptionof accountingpolicyfor financialguarantees 2472 ind-as planatory [Text Block] DescriptionOfAccountingPolicyForFinancialInstrumentsEx Descriptionofaccountingpolicyforfinancialinstruments 2473 ind-as planatory [Text Block] DescriptionOfAccountingPolicyForFinancialInstrumentsAt Descriptionofaccountingpolicyforfinancialinstruments 2474 ind-as FairValueThroughProfitOrLossExplanatory at fair value through profit or loss [Text Block] DescriptionOfAccountingPolicyForFinancialLiabilitiesExpl Description of accounting policy for financial liabilities 2475 ind-as anatory [Text Block] DescriptionOfAccountingPolicyForForeignCurrencyTransl Description of accounting policy for foreign currency 2476 ind-as ationExplanatory translation [Text Block] DescriptionOfAccountingPolicyForFunctionalCurrencyExp Description of accounting policy for functional currency 2477 ind-as lanatory [Text Block] 2478 ind-as DescriptionOfAccountingPolicyForGoodwillExplanatory Description of accounting policy for goodwill [Text Block] DescriptionOfAccountingPolicyForGovernmentGrantsExpl Description of accounting policy for government grants 2479 ind-as anatory [Text Block] 2480 ind-as DescriptionOfAccountingPolicyForHedgingExplanatory Description of accounting policy for hedging [Text Block] DescriptionOfAccountingPolicyForImpairmentOfAssetsEx Descriptionofaccountingpolicyforimpairmentofassets 2481 ind-as planatory [Text Block] DescriptionOfAccountingPolicyForImpairmentOfFinancial Description of accounting policy for impairment of 2482 ind-as AssetsExplanatory financial assets [Text Block]816 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfAccountingPolicyForImpairmentOfNonfinan Description of accountingpolicy for impairment of non- 2483 ind-as cialAssetsExplanatory financial assets [Text Block] Description of accounting policy for income tax [Text 2484 ind-as DescriptionOfAccountingPolicyForIncomeTaxExplanatory Block] Description of accounting policy for insurance contracts DescriptionOfAccountingPolicyForInsuranceContractsExpl 2485 ind-as and related assets, liabilities, income and expense [Text anatory Block] DescriptionOfAccountingPolicyForIntangibleAssetsAndGo Descriptionofaccountingpolicyforintangibleassetsand 2486 ind-as odwillExplanatory goodwill [Text Block] DescriptionOfAccountingPolicyForIntangibleAssetsOtherT Descriptionofaccountingpolicyforintangibleassetsother 2487 ind-as hanGoodwillExplanatory than goodwill [Text Block] DescriptionOfAccountingPolicyForInterestIncomeAndExpe Descriptionof accountingpolicyfor interestincome and 2488 ind-as nseExplanatory expense [Text Block] DescriptionOfAccountingPolicyForInvestmentInAssociates Description of accounting policy for investment in 2489 ind-as Explanatory associates [Text Block] DescriptionOfAccountingPolicyForInvestmentInAssociates Description of accounting policy for investment in 2490 ind-as AndJointVenturesExplanatory associates and joint ventures [Text Block] DescriptionOfAccountingPolicyForInvestmentsInJointVent Descriptionof accountingpolicyforinvestmentsinjoint 2491 ind-as uresExplanatory ventures [Text Block] DescriptionOfAccountingPolicyForInvestmentPropertyExplDescriptionof accountingpolicyfor investmentproperty 2492 ind-as anatory [Text Block] Descriptionofaccountingpolicyforinvestmentsotherthan DescriptionOfAccountingPolicyForInvestmentsOtherThanI 2493 ind-as investments accounted for using equity method [Text nvestmentsAccountedForUsingEquityMethodExplanatory Block] DescriptionOfAccountingPolicyForIssuedCapitalExplanato Descriptionof accountingpolicyfor issuedcapital[Text 2494 ind-as ry Block] 2495 ind-as DescriptionOfAccountingPolicyForLeasesExplanatory Description of accounting policy for leases [Text Block] DescriptionOfAccountingPolicyForLoansAndReceivablesE Descriptionofaccountingpolicyforloansandreceivables 2496 ind-as xplanatory [Text Block] DescriptionOfAccountingPolicyForMiningAssetsExplanato Descriptionof accountingpolicyfor miningassets[Text 2497 ind-as ry Block] DescriptionOfAccountingPolicyForMiningRightsExplanato Description of accountingpolicy for miningrights[Text 2498 ind-as ry Block] DescriptionOfAccountingPolicyForNoncurrentAssetsOrDis Descriptionofaccountingpolicyfornon-currentassetsor 2499 ind-as posalGroupsClassifiedAsHeldForSaleExplanatory disposal groups classified as held for sale [Text Block] DescriptionOfAccountingPolicyForNoncurrentAssetsOrDis Descriptionofaccountingpolicyfornon-currentassetsor 2500 ind-as posalGroupsClassifiedAsHeldForSaleAndDiscontinuedOpe disposalgroupsclassifiedasheldforsaleanddiscontinued rationsExplanatory operations [Text Block] DescriptionOfAccountingPolicyForOffsettingOfFinancialIn Descriptionofaccountingpolicyforoffsettingoffinancial 2501 ind-as strumentsExplanatory instruments [Text Block] DescriptionOfAccountingPolicyForOilAndGasAssetsExpla Description of accounting policy for oil and gas assets 2502 ind-as natory [Text Block] DescriptionOfAccountingPolicyForProgrammingAssetsExp Description of accountingpolicyfor programmingassets 2503 ind-as lanatory [Text Block] DescriptionOfAccountingPolicyForPropertyPlantAndEquip Description of accounting policy for property, plant and 2504 ind-as mentExplanatory equipment [Text Block] Description of accounting policy for provisions [Text 2505 ind-as DescriptionOfAccountingPolicyForProvisionsExplanatory Block] DescriptionOfAccountingPolicyForReclassificationOfFinanDescription of accounting policy for reclassification of 2506 ind-as cialInstrumentsExplanatory financial instruments [Text Block] DescriptionOfAccountingPolicyForRecognisingDifference Descriptionofaccountingpolicyforrecognisinginprofitor 2507 ind-as BetweenFairValueAtInitialRecognitionAndAmountDetermi lossdifferencebetweenfairvalueatinitialrecognitionand nedUsingValuationTechniqueExplanatory transaction price [Text Block] DescriptionOfAccountingPolicyForRegulatoryDeferralAcc Description of accounting policy for regulatory deferral 2508 ind-as ountsExplanatory accounts [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 817 DescriptionOfAccountingPolicyForReinsuranceExplanator Description of accounting policy for reinsurance [Text 2509 ind-as y Block] DescriptionOfAccountingPolicyForRepairsAndMaintenanc Description of accounting policy for repairs and 2510 ind-as eExplanatory maintenance [Text Block] DescriptionOfAccountingPolicyForRepurchaseAndReverse Descriptionofaccountingpolicyforrepurchaseandreverse 2511 ind-as RepurchaseAgreementsExplanatory repurchase agreements [Text Block] DescriptionOfAccountingPolicyForResearchAndDevelopm Description of accounting policy for research and 2512 ind-as entExpenseExplanatory development expense [Text Block] DescriptionOfAccountingPolicyForRestrictedCashAndCashDescription of accounting policy for restricted cash and 2513 ind-as EquivalentsExplanatory cash equivalents [Text Block] DescriptionOfAccountingPolicyForSegmentReportingExplaDescription of accounting policy for segment reporting 2514 ind-as natory [Text Block] DescriptionOfAccountingPolicyForServiceConcessionArra Description of accounting policy for service concession 2515 ind-as ngementsExplanatory arrangements [Text Block] DescriptionOfAccountingPolicyForSharebasedPaymentTra Descriptionofaccountingpolicyforshare-basedpayment 2516 ind-as nsactionsExplanatory transactions [Text Block] DescriptionOfAccountingPolicyForStrippingCostsExplanat Descriptionofaccountingpolicyforstrippingcosts[Text 2517 ind-as ory Block] Description of accounting policy for subsidiaries [Text 2518 ind-as DescriptionOfAccountingPolicyForSubsidiariesExplanatory Block] DescriptionOfAccountingPolicyForTaxesOtherThanIncome Description of accounting policy for taxes other than 2519 ind-as TaxExplanatory income tax [Text Block] DescriptionOfAccountingPolicyForTerminationBenefitsEx Descriptionof accountingpolicyfor terminationbenefits 2520 ind-as planatory [Text Block] DescriptionOfAccountingPolicyForTransactionsWithNoncoDescriptionofaccountingpolicyfortransactionswithnon- 2521 ind-as ntrollingInterestsExplanatory controlling interests [Text Block] DescriptionOfAccountingPolicyForTransactionsWithRelate Description of accounting policy for transactions with 2522 ind-as dPartiesExplanatory related parties [Text Block] DescriptionOfAccountingPolicyForTreasurySharesExplanatDescriptionofaccountingpolicyfortreasuryshares[Text 2523 ind-as ory Block] 2524 ind-as DescriptionOfAccountingPolicyForWarrantsExplanatory Description of accounting policy for warrants [Text Block] DescriptionOfAccountingPolicyForExemptionAvailedOnFi Descriptionofaccountingpolicyforexemptionavailedon 2525 ind-as rstTimeAdoption first time adoption DescriptionOfOtherAccountingPoliciesRelevantToUnderstaDescription of other accounting policies relevant to 2526 ind-as ndingOfFinancialStatementsExplanatory understanding of financial statements [Text Block] 2527 ind-as StatementOfIndAsComplianceExplanatory Statement of Ind AS compliance [Text Block] ManagementConclusionOnFairPresentationAsConsequence Management conclusion on fair presentation as 2528 ind-as OfDeparture consequence of departure 2529 ind-as ExplanationOfDepartureFromIndAs Explanation of departure from Ind AS 2530 ind-as ExplanationOfFinancialEffectOfDepartureFromIndAs Explanation of financial effect of departure from Ind AS Explanation of nature of requirement in Ind AS and ExplanationOfNatureOfRequirementInIndAsAndConclusio 2531 ind-as conclusionwhyrequirementisinconflictwithobjectiveof nWhyRequirementIsInConflictWithFairPresentation financial statements set out in Framework ExplanationOfAdjustmentsThatWouldBeNecessaryToAchi Explanation of adjustments that would be necessary to 2532 ind-as eveFairPresentation achieve fair presentation DescriptionOfUncertaintiesOfEntitysAbilityToContinueAs Disclosureofuncertaintiesofentity'sabilitytocontinueas 2533 ind-as GoingConcernExplanatory going concern [Text Block] ExplanationOfFactAndBasisForPreparationOfFinancialStat Explanationoffactandbasisforpreparationoffinancial 2534 ind-as ementsWhenNotGoingConcernBasis statements when not going concern basis ExplanationWhyFinancialStatementsNotPreparedOnGoing 2535 ind-as Explanation of why entity not regarded as going concern ConcernBasis DescriptionOfReasonForUsingLongerOrShorterReportingP Descriptionofreasonforusinglongerorshorterreporting 2536 ind-as eriod period DescriptionOfReasonWhyFinancialStatementsAreNotEntir Description of fact that amounts presented in financial 2537 ind-as elyComparable statements are not entirely comparable818 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfReclassificationsOrChangesInPresentationExp Disclosure of reclassifications or changes inpresentation 2538 ind-as lanatory [Text Block] DisclosureOfReclassificationsOrChangesInPresentationAbs Disclosure of reclassifications or changes inpresentation 2539 ind-as tract [Abstract] DisclosureOfReclassificationsOrChangesInPresentationTab Disclosure of reclassifications or changes inpresentation 2540 ind-as le [Table] 2541 ind-as ReclassifiedItemsAxis Reclassified items [Axis] DisclosureOfReclassificationsOrChangesInPresentationLin Disclosure of reclassifications or changes inpresentation 2542 ind-as eItems [Line items] DescriptionOfNatureOfReclassificationOrChangesInPresen Description of nature of reclassifications or changes in 2543 ind-as tation presentation 2544 ind-as AmountOfReclassificationsOrChangesInPresentation Amount of reclassifications or changes in presentation DescriptionOfReasonForReclassificationOrChangesInPrese Description of reason for reclassifications or changes in 2545 ind-as ntation presentation DescriptionOfReasonWhyReclassificationOfComparativeA Descriptionofreasonwhyreclassificationofcomparative 2546 ind-as mountsIsImpracticable amounts is impracticable DescriptionOfNatureOfNecessaryAdjustmentToProvideCo Descriptionofnatureofnecessaryadjustmentstoprovide 2547 ind-as mparativeInformation comparative information Disclosure of amounts to be recovered or settled after DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelv twelve months for classes of assets and liabilities that eMonthsForClassesOfAssetsAndLiabilitiesThatContainAm 2548 ind-as containamountstoberecoveredorsettledbothnomore ountsToBeRecoveredOrSettledBothNoMoreAndMoreThan and more than twelve months after reporting date [Text TwelveMonthsAfterReportingDateExplanatory Block] DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelv Disclosure of amounts to be recovered or settled after eMonthsForClassesOfAssetsAndLiabilitiesThatContainAm twelve months for classes of assets and liabilities that 2549 ind-as ountsToBeRecoveredOrSettledBothNoMoreAndMoreThan containamountstoberecoveredorsettledbothnomore TwelveMonthsAfterReportingDateAbstract and more than twelve months after reporting date [Abstract] DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelv Disclosure of amounts to be recovered or settled after eMonthsForClassesOfAssetsAndLiabilitiesThatContainAm twelve months for classes of assets and liabilities that 2550 ind-as ountsToBeRecoveredOrSettledBothNoMoreAndMoreThan containamountstoberecoveredorsettledbothnomore TwelveMonthsAfterReportingDateTable and more than twelve months after reporting date [Table] 2551 ind-as LaterThanOneYearMember Later than one year [Member] Disclosure of amounts to be recovered or settled after DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelv twelve months for classes of assets and liabilities that eMonthsForClassesOfAssetsAndLiabilitiesThatContainAm 2552 ind-as containamountstoberecoveredorsettledbothnomore ountsToBeRecoveredOrSettledBothNoMoreAndMoreThan and more than twelve months after reporting date [Line TwelveMonthsAfterReportingDateLineItems items] 2553 ind-as CurrentTradeReceivables Current trade receivables 2554 ind-as TradeAndOtherCurrentPayablesToTradeSuppliers Current trade payables ExplanationOfMeasurementBasesUsedInPreparingFinancia Explanation of measurement bases used in preparing 2555 ind-as lStatementsExplanatory financial statements [Text Block] ExplanationOfManagementJudgementsInApplyingEntitysA Explanationofmanagementjudgementsinapplyingentity's 2556 ind-as ccountingPoliciesWithSignificantEffectOnRecognisedAmo accounting policies with significant effect on recognised unts amounts ExplanationOfAssumptionAboutFutureWithSignificantRisk Explanation of sources of estimation uncertainty with 2557 ind-as OfResultingInMaterialAdjustments significant risk of causing material adjustment DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfM Disclosureofassetsandliabilitieswithsignificantriskof 2558 ind-as aterialAdjustmentExplanatory material adjustment [Text Block] DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfM Disclosureofassetsandliabilitieswithsignificantriskof 2559 ind-as aterialAdjustmentAbstract material adjustment [Abstract] DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfM Disclosureofassetsandliabilitieswithsignificantriskof 2560 ind-as aterialAdjustmentTable material adjustment [Table] 2561 ind-as AssetsAndLiabilitiesAxis Assets and liabilities [Axis] DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfM Disclosureofassetsandliabilitieswithsignificantriskof 2562 ind-as aterialAdjustmentLineItems material adjustment [Line items][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 819 DescriptionOfNatureOfAssetsWithSignificantRiskOfMateri Description of nature of assets with significant risk of 2563 ind-as alAdjustmentsWithinNextFinancialYear material adjustments within next financial year DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaDescriptionofnatureofliabilitieswithsignificantriskof 2564 ind-as terialAdjustmentsWithinNextFinancialYear material adjustments within next financial year AssetsWithSignificantRiskOfMaterialAdjustmentsWithinN Assetswithsignificantriskofmaterialadjustmentswithin 2565 ind-as extFinancialYear next financial year LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithi Liabilities with significant risk of material adjustments 2566 ind-as nNextFinancialYear within next financial year DisclosureOfObjectivesPoliciesAndProcessesForManaging Disclosure of objectives, policies and processes for 2567 ind-as CapitalAbstract managing capital [Abstract] DisclosureOfObjectivesPoliciesAndProcessesForManaging Disclosure of objectives, policies and processes for 2568 ind-as CapitalTable managing capital [Table] 2569 ind-as CapitalRequirementsAxis Capital requirements [Axis] DisclosureOfObjectivesPoliciesAndProcessesForManaging Disclosure of objectives, policies and processes for 2570 ind-as CapitalLineItems managing capital [Line items] QualitativeInformationAboutEntitysObjectivesPoliciesAnd Qualitative information about entity's objectives, policies 2571 ind-as ProcessesForManagingCapital and processes for managing capital SummaryOfQuantitativeDataAboutWhatEntityManagesAs Summaryquantitativedataaboutwhatentitymanagesas 2572 ind-as Capital capital DescriptionOfChangesInEntitysObjectivesPoliciesAndProc Descriptionofchangesinentity'sobjectives,policiesand 2573 ind-as essesForManagingCapitalAndWhatEntityManagesAsCapita processesformanagingcapitalandwhatentitymanagesas l capital InformationWhetherEntityCompliedWithAnyExternallyImpInformation whether entity complied with any externally 2574 ind-as osedCapitalRequirements imposed capital requirements InformationAboutConsequencesOfNoncomplianceWithExt Information about consequences of non-compliance with 2575 ind-as ernallyImposedCapitalRequirements externally imposed capital requirements 2576 ind-as DividendsRecognisedAsDistributionsToOwnersPerShare Dividends recognised as distributions to owners per share DividendsProposedOrDeclaredBeforeFinancialStatementsADividendsproposedordeclaredbeforefinancialstatements 2577 ind-as uthorisedForIssueButNotRecognisedAsDistributionToOwn authorisedfor issue butnotrecognisedasdistributionto ers owners DividendsProposedOrDeclaredBeforeFinancialStatementsADividendsproposedordeclaredbeforefinancialstatements 2578 ind-as uthorisedForIssueButNotRecognisedAsDistributionToOwn authorisedfor issue butnotrecognisedasdistributionto ersPerShare owners per share 2579 ind-as CumulativePreferenceDividendsNotRecognised Cumulative preference dividends not recognised 2580 ind-as EquityReclassifiedIntoFinancialLiabilities Equity reclassified into financial liabilities 2581 ind-as FinancialLiabilitiesReclassifiedIntoEquity Financial liabilities reclassified into equity DescriptionOfTimingAndReasonOfReclassificationBetwee Description of timing and reason of reclassification 2582 ind-as nFinancialLiabilitiesAndEquity between financial liabilities and equity DescriptionOfInitialApplicationOfStandardsOrInterpretatio Disclosure of initial application of standards or 2583 ind-as nsExplanatory interpretations [Text Block] DisclosureOfInitialApplicationOfStandardsOrInterpretation Disclosure of initial application of standards or 2584 ind-as sAbstract interpretations [Abstract] DisclosureOfInitialApplicationOfStandardsOrInterpretation Disclosure of initial application of standards or 2585 ind-as sTable interpretations [Table] 2586 ind-as InitiallyAppliedIndASsAxis Initially applied Ind ASs [Axis] DisclosureOfInitialApplicationOfStandardsOrInterpretation Disclosure of initial application of standards or 2587 ind-as sLineItems interpretations [Line items] 2588 ind-as TitleOfInitiallyAppliedIndAs Title of initially applied Ind AS DescriptionWhetherChangeInAccountingPolicyIsMadeInAcDescriptionwhetherchangeinaccountingpolicyismadein 2589 ind-as cordanceWithTransitionalProvisionsOfInitiallyAppliedIndAaccordancewithtransitionalprovisionsofinitiallyapplied s Ind AS 2590 ind-as DescriptionOfNatureOfChangeInAccountingPolicy Description of nature of change in accounting policy DescriptionOfTransitionalProvisionsOfInitiallyAppliedInd Description of transitional provisions of initially applied 2591 ind-as As Ind AS820 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfTransitionalProvisionsOfInitiallyAppliedInd Description of transitional provisions of initially applied 2592 ind-as AsThatMightHaveEffectOnFuturePeriods Ind AS that might have effect on future periods DescriptionOfVoluntaryChangeInAccountingPolicyExplanaDisclosureofvoluntarychangeinaccountingpolicy[Text 2593 ind-as tory Block] Disclosure of voluntary change in accounting policy 2594 ind-as DisclosureOfVoluntaryChangeInAccountingPolicyAbstract [Abstract] Disclosure of voluntary change in accounting policy 2595 ind-as DisclosureOfVoluntaryChangeInAccountingPolicyTable [Table] 2596 ind-as VoluntaryChangesInAccountingPolicyAxis Voluntary changes in accounting policy [Axis] DisclosureOfVoluntaryChangeInAccountingPolicyLineItemDisclosureofvoluntarychangeinaccountingpolicy[Line 2597 ind-as s items] DescriptionOfNatureOfVoluntaryChangeInAccountingPolicDescription of nature of voluntary change in accounting 2598 ind-as y policy DescriptionOfReasonsWhyApplyingNewAccountingPolicy Descriptionofreasonswhyapplyingnewaccountingpolicy 2599 ind-as ProvidesReliableAndMoreRelevantInformation provides reliable and more relevant information 2600 ind-as ExplanationOfNewIndAsNotApplied Explanation of new Ind AS not applied DescriptionOfExpectedImpactOfInitialApplicationOfNewStDisclosureofexpectedimpactofinitialapplicationofnew 2601 ind-as andardsOrInterpretationsExplanatory standards or interpretations [Text Block] DescriptionOfExpectedImpactOfInitialApplicationOfNewStDisclosureofexpectedimpactofinitialapplicationofnew 2602 ind-as andardsOrInterpretationsAbstract standards or interpretations [Abstract] DescriptionOfExpectedImpactOfInitialApplicationOfNewStDisclosureofexpectedimpactofinitialapplicationofnew 2603 ind-as andardsOrInterpretationsTable standards or interpretations [Table] 2604 ind-as NewIndAsAxis New Ind AS [Axis] DescriptionOfExpectedImpactOfInitialApplicationOfNewStDisclosureofexpectedimpactofinitialapplicationofnew 2605 ind-as andardsOrInterpretationsLineItems standards or interpretations [Line items] 2606 ind-as TitleOfNewIndAs Title of new Ind AS DescriptionOfNatureOfImpendingChangeInAccountingPoli Descriptionofnatureofimpendingchangeinaccounting 2607 ind-as cy policy 2608 ind-as DateByWhichApplicationOfNewIndAsIsRequired Date by which application of new Ind AS is required 2609 ind-as DateAsAtWhichEntityPlansToApplyNewIndAsInitially Date as at which entity plans to apply new Ind AS initially DiscussionOfImpactThatInitialApplicationOfIndAsIsExpectDiscussionofimpactthatinitialapplicationofnewIndAS 2610 ind-as edToHaveOnFinancialStatements is expected to have on financial statements DescriptionOfFactThatImpactIsNotKnownOrReasonablyEs Descriptionoffactthatimpactofinitialapplicationofnew 2611 ind-as timable Ind AS is not known or reasonably estimable ExplanationOfReasonWhyItIsImpracticableToDetermineA Explanationofreasonwhyitisimpracticabletodetermine 2612 ind-as mountsOfAdjustmentsRelatedToChangeInAccountingPolic amounts of adjustments related to change in accounting y policy 2613 ind-as DisclosureOfChangesInAccountingEstimatesExplanatory Disclosure of changes in accounting estimates [Text Block] 2614 ind-as DisclosureOfChangesInAccountingEstimatesAbstract Disclosure of changes in accounting estimates [Abstract] 2615 ind-as DisclosureOfChangesInAccountingEstimatesTable Disclosure of changes in accounting estimates [Table] 2616 ind-as AccountingEstimatesAxis Accounting estimates [Axis] 2617 ind-as DisclosureOfChangesInAccountingEstimatesLineItems Disclosure of changes in accounting estimates [Line items] DescriptionOfNatureAndAmountOfChangeInAccountingEs Description of nature of change in accounting estimate 2618 ind-as timateExplanatory [Text Block] 2619 ind-as IncreaseDecreaseInAccountingEstimate Increase (decrease) in accounting estimate[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 821 DescriptionOfFactThatAmountOfChangeInAccountingEsti Description of fact that amount of change inaccounting 2620 ind-as mateIsImpracticableExplanatory estimate is impracticable [Text Block] DescriptionOfNatureAmountAndCorrectionOfAccountingE Descriptionofnatureofaccountingerrorsinpriorperiods 2621 ind-as rrorsInPriorPeriodsEstimateExplanatory [Text Block] ExplanationOfReasonWhyItIsImpracticableToDetermineA Explanationofreasonwhyitisimpracticabletodetermine 2622 ind-as mountsForCorrectionRelatedToPriorPeriodErrors amounts for correction related to prior period errors 2623 ind-as DisclosureOfInterimFinancialReportingExplanatory Disclosure of interim financial reporting [Text Block] 2624 ind-as DescriptionOfSignificantEventsAndTransactions Description of significant events and transactions DescriptionOfCrossreferenceToDisclosuresPresentedOutsidDescription of cross-reference to disclosures presented 2625 ind-as eInterimFinancialStatements outside interim financial statements Description of accounting policies and methods of ExplanationOfAccountingPoliciesAndMethodsOfComputat 2626 ind-as computationfollowedininterimfinancialstatements[Text ionFollowedInInterimFinancialStatementsExplanatory Block] ExplanationOfSeasonalityOrCyclicalityOfInterimOperation Explanation of seasonality or cyclicality of interim 2627 ind-as s operations ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiExplanationofnatureandamountofitemsaffectingassets, 2628 ind-as abilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBec liabilities,equity,netincomeorcashflowsthatareunusual auseOfTheirNatureSizeOrIncidence because of their nature size or incidence ExplanationOfNatureAndAmountOfChangesInEstimatesOf Explanationofnatureandamountofchangesinestimates 2629 ind-as AmountsReportedInPriorInterimPeriodsOrPriorFinancialYe of amounts reported in prior interim periods or prior ars financial years ExplanationOfIssuancesRepurchasesAndRepaymentsOfDe Explanationofissues,repurchasesandrepaymentsofdebt 2630 ind-as btAndEquitySecurities and equity securities 2631 ind-as DividendsPaidOrdinaryShares Dividends paid, ordinary shares 2632 ind-as DividendsPaidOtherShares Dividends paid, other shares 2633 ind-as DividendsPaidOrdinarySharesPerShare Dividends paid, ordinary shares per share 2634 ind-as DividendsPaidOtherSharesPerShare Dividends paid, other shares per share ExplanationOfMaterialEventsSubsequentToEndOfInterimP Explanation of events after interim period that have not 2635 ind-as eriodThatHaveNotBeenReflected been reflected ExplanationOfEffectOfChangesInCompositionOfEntityDur Explanationofeffectofchangesincompositionofentity 2636 ind-as ingInterimPeriod during interim period DescriptionOfComplianceWithIndAsIfAppliedForInterimFi Description of compliance with Ind AS if applied for 2637 ind-as nancialReport interim financial report DescriptionOfNatureAndAmountOfChangeInEstimateDuri Description of nature and amount of change in estimate 2638 ind-as ngFinalInterimPeriod during final interim period 2639 ind-as ExplanationOfBodyOfApproval Explanation of body of approval 2640 ind-as DateOfApprovalForIssueOfFinancialStatements Date of approval for issue of financial statements ExplanationOfFactThatEntitysOwnersOrOthersHavePower Explanation of fact that entity's owners or others have 2641 ind-as ToAmendFinancialStatementsAfterIssue power to amend financial statements after issue DisclosureOfNonadjustingEventsAfterReportingPeriodExpl Disclosure of non-adjusting events after reportingperiod 2642 ind-as anatory [Text Block] DisclosureOfNonadjustingEventsAfterReportingPeriodAbst Disclosure of non-adjusting events after reportingperiod 2643 ind-as ract [Abstract] DisclosureOfNonadjustingEventsAfterReportingPeriodTabl Disclosure of non-adjusting events after reportingperiod 2644 ind-as e [Table] 2645 ind-as NonadjustingEventsAfterReportingPeriodAxis Non-adjusting events after reporting period [Axis] 2646 ind-as NonadjustingEventsMember Non-adjusting events after reporting period [Member] 2647 ind-as MajorBusinessCombinationMember Major business combination [Member] 2648 ind-as DisposalOfMajorSubsidiaryMember Disposal of major subsidiary [Member] 2649 ind-as AnnouncementOfPlanToDiscontinueOperationMember Announcement of plan to discontinue operation [Member] 2650 ind-as MajorPurchasesOfAssetsMember Major purchases of assets [Member]822 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2651 ind-as ClassificationOfAssetsAsHeldForSaleMember Classification of assets as held for sale [Member] 2652 ind-as OtherDisposalsOfAssetsMember Other disposals of assets [Member] 2653 ind-as ExpropriationOfMajorAssetsByGovernmentMember Expropriation of major assets by government [Member] 2654 ind-as DestructionOfMajorProductionPlantMember Destruction of major production plant [Member] AnnouncingOrCommencingImplementationOfMajorRestru Announcing or commencing implementation of major 2655 ind-as cturingMember restructuring [Member] 2656 ind-as MajorOrdinaryShareTransactionsMember Major ordinary share transactions [Member] 2657 ind-as PotentialOrdinaryShareTransactionsMember Potential ordinary share transactions [Member] AbnormallyLargeChangesInAssetsPricesOrForeignExchangAbnormally large changes in Assets prices or foreign 2658 ind-as eRatesMember exchange rates [Member] ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMem Changes in tax rates or tax laws enacted or announced 2659 ind-as ber [Member] EnteringIntoSignificantCommitmentsOrContingentLiabiliti Entering into significant commitments or contingent 2660 ind-as esMember liabilities [Member] 2661 ind-as CommencementOfMajorLitigationMember Commencement of major litigation [Member] DisclosureOfNonadjustingEventsAfterReportingPeriodLine Disclosure of non-adjusting events after reportingperiod 2662 ind-as Items [Line items] DescriptionOfNatureOfNonadjustingEventAfterReportingP Descriptionofnatureofnon-adjustingeventafterreporting 2663 ind-as eriod period ExplanationOfFinancialEffectOfNonadjustingEventAfterRe Explanationoffinancialeffectofnon-adjustingeventafter 2664 ind-as portingPeriodExplanatory reporting period [Text Block] DividendsProposedOrDeclaredBeforeFinancialStatementsADividendsproposedordeclaredbeforefinancialstatements 2665 ind-as pprovalForIssueButNotRecognisedAsDistributionToOwner approval for issue but not recognised as distribution to s owners 2666 ind-as DisclosureOfHyperinflationaryReportingExplanatory Disclosure of hyperinflationary reporting [Text Block] Explanation of fact that financial statements and ExplanationOfFactThatFinancialStatementsAndCorrespond corresponding figures for previous periods have been 2667 ind-as ingFiguresForPreviousPeriodsHaveBeenRestatedForChang restated for changes in general purchasing power of esInGeneralPurchasingPowerOfFunctionalCurrency functional currency DescriptionOfBasesOfFinancialStatementsThatHaveBeenR Descriptionofbasesoffinancialstatementsthathavebeen 2668 ind-as estatedForChangesInGeneralPurchasingPowerOfFunctional restated for changes in general purchasing power of Currency functional currency 2669 ind-as IdentityOfPriceIndex Description of identity of price index 2670 ind-as LevelOfPriceIndex Level of price index 2671 ind-as PriceIndexMovements Price index movements 2672 ind-as GainsLossesOnNetMonetaryPosition Gains (losses) on net monetary position DurationOfTheHyperinflationarySituationExistingInTheEc Durationofthehyperinflationarysituationexistinginthe 2673 ind-as onomy economy NameOfMostSeniorParentEntityProducingPubliclyAvailabl Name of most senior parent entity producing publicly 2674 ind-as eFinancialStatements available financial statements Explanation of relationships between parent and 2675 ind-as ExplanationOfRelationshipsBetweenParentsAndEntity subsidiaries KeyManagementPersonnelCompensationShorttermEmploy Key management personnel compensation, short-term 2676 ind-as eeBenefits employee benefits KeyManagementPersonnelCompensationPostemploymentB Key management personnel compensation, post- 2677 ind-as enefits employment benefits KeyManagementPersonnelCompensationOtherLongtermBe Keymanagementpersonnelcompensation,otherlong-term 2678 ind-as nefits employee benefits KeyManagementPersonnelCompensationTerminationBenef Key management personnel compensation, termination 2679 ind-as its benefits KeyManagementPersonnelCompensationSharebasedPayme Key management personnel compensation, share-based 2680 ind-as nt payment 2681 ind-as KeyManagementPersonnelCompensation Key management personnel compensation DisclosureOfTransactionsBetweenRelatedPartiesExplanato Disclosure of transactions between related parties [Text 2682 ind-as ry Block] Disclosure of transactions between related parties 2683 ind-as DisclosureOfTransactionsBetweenRelatedPartiesAbstract [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 823 2684 ind-as DisclosureOfTransactionsBetweenRelatedPartiesTable Disclosure of transactions between related parties [Table] Disclosure of transactions between related parties [Line 2685 ind-as DisclosureOfTransactionsBetweenRelatedPartiesLineItems items] 2686 ind-as DescriptionOfNatureOfTransactionsWithRelatedParty Description of nature of transactions with related party PurchasesOfPropertyAndOtherAssetsRelatedPartyTransacti Purchases of property and other assets, related party 2687 ind-as ons transactions 2688 ind-as SalesOfPropertyAndOtherAssetsRelatedPartyTransactions Sales of property and other assets, related party transactions TransfersUnderFinanceAgreementsFromEntityRelatedParty Transfers under finance agreements from entity, related 2689 ind-as Transactions party transactions TransfersUnderFinanceAgreementsToEntityRelatedPartyTr Transfersunderfinanceagreementstoentity,relatedparty 2690 ind-as ansactions transactions 2691 ind-as CommitmentsMadeByEntityRelatedPartyTransactions Commitments made by entity, related party transactions CommitmentsMadeOnBehalfOfEntityRelatedPartyTransact Commitments made on behalf of entity, related party 2692 ind-as ions transactions SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyR Settlementofliabilitiesbyentityonbehalfofrelatedparty, 2693 ind-as elatedPartyTransactions related party transactions SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyR Settlementofliabilitiesonbehalfofentitybyrelatedparty, 2694 ind-as elatedPartyTransactions related party transactions ParticipationInDefinedBenefitPlanThatSharesRisksBetweenParticipation in defined benefit plan that shares risks 2695 ind-as GroupEntitiesRelatedPartyTransactions between group entities, related party transactions OutstandingCommitmentsMadeByEntityRelatedPartyTrans Outstanding commitments made by entity, related party 2696 ind-as actions transactions OutstandingCommitmentsMadeOnBehalfOfEntityRelatedP Outstandingcommitmentsmadeonbehalfofentity,related 2697 ind-as artyTransactions party transactions ExplanationOfTermsAndConditionsOfOutstandingBalancesExplanation of terms and conditions of outstanding 2698 ind-as ForRelatedPartyTransaction balances for related party transaction ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutExplanationofdetailsofguaranteesgivenorreceivedof 2699 ind-as standingBalancesForRelatedPartyTransaction outstanding balances for related party transaction ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebt Expense recognised during period for bad and doubtful 2700 ind-as sForRelatedPartyTransaction debts for related party transaction DisclosureOfAmountsIncurredByEntityForProvisionOfKey Disclosureofamountsincurredbyentityforprovisionof 2701 ind-as ManagementPersonnelServicesProvidedBySeparateManage keymanagementpersonnelservicesprovidedbyseparate mentEntitiesExplanatory management entities [Text Block] DisclosureOfAmountsIncurredByEntityForProvisionOfKey Disclosureofamountsincurredbyentityforprovisionof 2702 ind-as ManagementPersonnelServicesProvidedBySeparateManage keymanagementpersonnelservicesprovidedbyseparate mentEntitiesAbstract management entities [Abstract] DisclosureOfAmountsIncurredByEntityForProvisionOfKey Disclosureofamountsincurredbyentityforprovisionof 2703 ind-as ManagementPersonnelServicesProvidedBySeparateManage keymanagementpersonnelservicesprovidedbyseparate mentEntitiesTable management entities [Table] 2704 ind-as SeparateManagementEntitiesAxis Separate management entities [Axis] DisclosureOfAmountsIncurredByEntityForProvisionOfKey Disclosureofamountsincurredbyentityforprovisionof 2705 ind-as ManagementPersonnelServicesProvidedBySeparateManage keymanagementpersonnelservicesprovidedbyseparate mentEntitiesLineItems management entities [Line items] Amount incurred by entity for provision of key AmountIncurredByEntityForProvisionOfKeyManagementP 2706 ind-as management personnel services provided by separate ersonnelServicesProvidedBySeparateManagementEntity management entity DisclosureThatRelatedPartyTransactionsWereMadeOnTer Disclosure that related party transactions were made on 2707 ind-as msEquivalentToThoseThatPrevailInArmsLengthTransactio terms equivalent to those that prevail in arm's length ns transactions824 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfWhetherEntityAppliesExemptionInIndAs242 ExplanationofwhetherentityappliesexemptioninIndAS 2708 ind-as 5 24.25 NameOfGovernmentAndNatureOfRelationshipWithGovern Name of government and nature of relationship with 2709 ind-as ment government Explanation of nature and amount of significant 2710 ind-as ExplanationOfNatureAndAmountOfSignificantTransactions transactions DescriptionOfOtherTransactionsThatAreCollectivelySignifi Description of other transactions that are collectively 2711 ind-as cant significant DescriptionOfNatureOfMainAdjustmentsThatWouldMake Descriptionofnatureofmainadjustmentsthatwouldmake 2712 ind-as HistoricalSummariesOrComparativeInformationPresentedInhistoricalsummariesorcomparativeinformationpresented AccordanceWithPreviousGAAPComplyWithIndAs in accordance with previous GAAP comply with Ind AS 2713 ind-as PreviousGAAPMember Previous GAAP [Member] ExplanationOfEffectOfTransitionOnReportedFinancialPosi Explanation of effect of transition on reported financial 2714 ind-as tion position ExplanationOfEffectOfTransitionOnReportedFinancialPerf Explanation of effect of transition on reported financial 2715 ind-as ormance performance 2716 ind-as ExplanationOfEffectOfTransitionOnReportedCashFlows Explanation of effect of transition on reported cash flows ExplanationOfFactThatFinancialStatementsForPreviousPeriExplanationoffactthatfinancialstatementsforprevious 2717 ind-as odsNotPresented periods not presented ExplanationOrCrossReferencesToInterimFinancialStatemenExplanation of cross-reference to interim financial 2718 ind-as tDisclosuresForFirsttimeAdopter statement disclosures for first-time adopter DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesEx Disclosure of redesignated financial assets and liabilities 2719 ind-as planatory [Text Block] DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAb Disclosure of redesignated financial assets and liabilities 2720 ind-as stract [Abstract] DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTa Disclosure of redesignated financial assets and liabilities 2721 ind-as ble [Table] 2722 ind-as RedesignationAxis Redesignation [Axis] 2723 ind-as RedesignatedMember Redesignated [Member] 2724 ind-as RedesignatedAmountMember Redesignated amount [Member] DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLi Disclosure of redesignated financial assets and liabilities 2725 ind-as neItems [Line items] RedesignatedFinancialAssetsAtFairValueThroughProfitOrLRedesignatedfinancialassetsasatfairvaluethroughprofit 2726 ind-as oss or loss RedesignatedFinancialLiabilityAtFairValueThroughProfitO Redesignated financial liability as at fair value through 2727 ind-as rLoss profit or loss 2728 ind-as DescriptionOfRedesignatedFinancialLiabilities Description of redesignated financial liabilities 2729 ind-as DescriptionOfRedesignatedFinancialAssets Description of redesignated financial assets DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanDisclosure of fair values of items used as deemed cost 2730 ind-as atory [Text Block] DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstra Disclosure of fair values of items used as deemed cost 2731 ind-as ct [Abstract] Disclosure of fair values of items used as deemed cost 2732 ind-as DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable [Table] 2733 ind-as FairValueAsDeemedCostAxis Fair value as deemed cost [Axis] 2734 ind-as AggregateOfFairValuesMember Aggregate of fair values [Member] AggregateAdjustmentToCarryingValueReportedUnderPreviAggregateadjustmenttocarryingamountsreportedunder 2735 ind-as ousGAAPMember previous GAAP [Member] DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineIt Disclosure of fair values of items used as deemed cost 2736 ind-as ems [Line items] 2737 ind-as IntangibleAssetsFairValueUsedAsDeemedCost Intangible Assets fair value used as deemed cost Property,plantandequipmentfairvalueusedasdeemed 2738 ind-as PropertyPlantAndEquipmentFairValueUsedAsDeemedCost cost 2739 ind-as InvestmentPropertyFairValueUsedAsDeemedCost Investment property fair value used as deemed cost DeemedCostOfInvestmentsForWhichDeemedCostIsPreviou Aggregatedeemedcostofinvestmentsforwhichdeemed 2740 ind-as sGAAPCarryingAmount cost is previous GAAP carrying amount[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 825 DeemedCostOfInvestmentsForWhichDeemedCostIsFairVal Aggregatedeemedcostofinvestmentsforwhichdeemed 2741 ind-as ue cost is fair value AdjustmentToCarryingAmountsReportedUnderPreviousGAAggregateadjustmenttocarryingamountsofinvestments 2742 ind-as AP reported under previous GAAP DescriptionOfFactAndBasisOnWhichCarryingAmountsDet Descriptionoffactandbasisonwhichcarryingamounts 2743 ind-as erminedUnderPreviousGAAPWereAllocatedIfEntityUsesE determinedunderpreviousGAAPwereallocatedifentity xemptionInIndAs101D8Ab uses exemption in Ind AS 101.D8A(b) Descriptionoffactandbasisonwhichcarryingamounts DescriptionOfFactAndBasisOnWhichCarryingAmountsWer 2744 ind-as were determined under previous GAAP if entity uses eDeterminedIfEntityUsesExemptionInIndAs101D8B exemption in Ind AS 101.D8B AssetsArisingFromExplorationForAndEvaluationOfMineralAssets arising from exploration for and evaluation of 2745 ind-as Resources mineral resources LiabilitiesArisingFromExplorationForAndEvaluationOfMinLiabilitiesarisingfromexploration for and evaluationof 2746 ind-as eralResources mineral resources IncomeArisingFromExplorationForAndEvaluationOfMiner Income arising from exploration for and evaluation of 2747 ind-as alResources mineral resources ExpenseArisingFromExplorationForAndEvaluationOfMine Expense arising from exploration for and evaluation of 2748 ind-as ralResources mineral resources CashFlowsFromUsedInExplorationForAndEvaluationOfMi Cashflowsfrom(usedin)explorationforandevaluationof 2749 ind-as neralResourcesClassifiedAsOperatingActivities mineral resources, classified as operating activities CashFlowsFromUsedInExplorationForAndEvaluationOfMi Cashflowsfrom(usedin)explorationforandevaluationof 2750 ind-as neralResourcesClassifiedAsInvestingActivities mineral resources, classified as investing activities 2751 ind-as DisclosureOfRegulatoryDeferralAccountsExplanatory Disclosure of regulatory deferral accounts [Text Block] ItemsForPresentationOfRegulatoryDeferralAccountsAbstra Items for presentation of regulatory deferral accounts 2752 ind-as ct [Abstract] RegulatoryDeferralAccountDebitBalancesAndRelatedDefer Regulatory deferral account debit balances and related 2753 ind-as redTaxAssetsAbstract deferred tax Assets [Abstract] 2754 ind-as RegulatoryDeferralAccountDebitBalancesAbstract Regulatory deferral account debit balances [Abstract] RegulatoryDeferralAccountDebitBalancesDirectlyRelatedT Regulatorydeferralaccountdebitbalancesdirectlyrelated 2755 ind-as oDisposalGroup to disposal group 2756 ind-as OtherRegulatoryDeferralAccountDebitBalances Other regulatory deferral account debit balances DeferredTaxAssetsAssociatedWithRegulatoryDeferralAcco Deferred tax Assets associated with regulatory deferral 2757 ind-as untBalances account balances Total regulatory deferral account RegulatoryDeferralAccountDebitBalancesAndRelatedDefer Regulatory deferral account debit balances and related 2758 ind-as debit redTaxAssets deferred tax Assets balances and related deferred tax assets 2759 ind-as AssetsAndRegulatoryDeferralAccountDebitBalances Assets and regulatory deferral account debit balances RegulatoryDeferralAccountCreditBalancesAndRelatedDefe Regulatory deferral account credit balances and related 2760 ind-as rredTaxLiabilityAbstract deferred tax liability [Abstract] 2761 ind-as RegulatoryDeferralAccountCreditBalancesAbstract Regulatory deferral account credit balances [Abstract] RegulatoryDeferralAccountCreditBalancesDirectlyRelated Regulatorydeferralaccountcreditbalancesdirectlyrelated 2762 ind-as ToDisposalGroup to disposal group 2763 ind-as OtherRegulatoryDeferralAccountCreditBalances Other regulatory deferral account credit balances DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAc Deferred tax liability associated with regulatory deferral 2764 ind-as countBalances account balances826 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total regulatory deferral account RegulatoryDeferralAccountCreditBalancesAndRelatedDefe Regulatory deferral account credit balances and related 2765 ind-as credit rredTaxLiability deferred tax liability balances and related deferred tax liability EquityLiabilitiesAndRegulatoryDeferralAccountCreditBala Equity, liabilities and regulatory deferral account credit 2766 ind-as nces balances StatementOfProfitOrLossAndOtherComprehensiveIncome Statementofprofitorlossandothercomprehensiveincome 2767 ind-as Abstract [Abstract] ProfitLossIncludingNetMovementInRegulatoryDeferralAcc Profit(loss),includingnetmovementinregulatorydeferral 2768 ind-as ountBalancesRelatedToProfitOrLossAndNetMovementInR accountbalancesrelatedtoprofitorlossandnetmovement elatedDeferredTax in related deferred tax ProfitLossIncludingNetMovementInRegulatoryDeferralAcc Profit(loss),includingnetmovementinregulatorydeferral 2769 ind-as ountBalancesRelatedToProfitOrLossAndNetMovementInR accountbalancesrelatedtoprofitorlossandnetmovement elatedDeferredTaxAttributableToOwnersOfParent in related deferred tax, attributable to owners of parent Profit(loss),includingnetmovementinregulatorydeferral ProfitLossIncludingNetMovementInRegulatoryDeferralAcc accountbalancesrelatedtoprofitorlossandnetmovement 2770 ind-as ountBalancesRelatedToProfitOrLossAndNetMovementInR in related deferred tax, attributable to non-controlling elatedDeferredTaxAttributableToNoncontrollingInterests interests NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balances 2771 ind-as dToProfitOrLossAndNetMovementInRelatedDeferredTaxA related to profit or loss and net movement in related bstract deferred tax [Abstract] NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balances 2772 ind-as dToProfitOrLossAbstract related to profit or loss [Abstract] NetMovementInOtherRegulatoryDeferralAccountBalances Netmovementinotherregulatorydeferralaccountbalances 2773 ind-as RelatedToProfitOrLoss related to profit or loss Total net movement in regulatory NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balancesdeferral 2774 ind-as dToProfitOrLoss related to profit or loss account balances related to profit or loss NetMovementInDeferredTaxArisingFromRegulatoryDeferr Net movement in deferred tax arising from regulatory 2775 ind-as alAccountBalancesRelatedToProfitOrLoss deferral account balances related to profit or loss[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 827 Total net movement in regulatory deferral Net movement in regulatory deferral account balancesaccount NetMovementInRegulatoryDeferralAccountBalancesRelate 2776 ind-as related to profit or loss and net movement in relatedbalances dToProfitOrLossAndNetMovementInRelatedDeferredTax deferred tax related to profit or lossandnet movement in related deferred tax NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balances 2777 ind-as dToOtherComprehensiveIncomeAbstract related to other comprehensive income [Abstract] OtherComprehensiveIncomeNetOfTaxNetMovementInReg Othercomprehensiveincome,netoftax,netmovementin 2778 ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillN regulatorydeferralaccountbalancesrelatedtoitemsthat otBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss OtherComprehensiveIncomeBeforeTaxNetMovementInReg Othercomprehensiveincome,beforetax,netmovementin 2779 ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillN regulatorydeferralaccountbalancesrelatedtoitemsthat otBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss Income tax relatingto net movement in regulatory deferral IncomeTaxRelatingToNetMovementInRegulatoryDeferralAIncometaxrelatingtonetmovementinregulatorydeferral account 2780 ind-as ccountBalancesRelatedToItemsThatWillNotBeReclassified account balances related to items that will not be balances ToProfitOrLoss reclassified to profit or loss related to itemsthatwill not be reclassified to profit or loss OtherComprehensiveIncomeNetOfTaxNetMovementInReg Othercomprehensiveincome,netoftax,netmovementin 2781 ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatorydeferralaccountbalancesrelatedtoitemsthat eReclassifiedToProfitOrLossAbstract will be reclassified to profit or loss [Abstract] GainsLossesOnNetMovementInRegulatoryDeferralAccount Gains (losses) on net movement in regulatory deferral 2782 ind-as BalancesRelatedToItemsThatWillBeReclassifiedToProfitOraccountbalancesrelatedtoitemsthatwillbereclassifiedto LossNetOfTax profit or loss, net of tax828 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Reclassificatio n adjustments on net movement in ReclassificationAdjustmentsOnNetMovementInRegulatory Reclassificationadjustmentsonnetmovementinregulatory 2783 ind-as regulatory DeferralAccountBalancesNetOfTax deferral account balances, net of tax deferral account balances, net of tax Total other comprehensi ve income, net of tax, net movement in OtherComprehensiveIncomeNetOfTaxNetMovementInReg Othercomprehensiveincome,netoftax,netmovementinregulatory 2784 ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatorydeferralaccountbalancesrelatedtoitemsthatdeferral eReclassifiedToProfitOrLoss will be reclassified to profit or loss account balances related to items that will be reclassified to profit or loss OtherComprehensiveIncomeBeforeTaxNetMovementInReg Othercomprehensiveincome,beforetax,netmovementin 2785 ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatorydeferralaccountbalancesrelatedtoitemsthat eReclassifiedToProfitOrLossAbstract will be reclassified to profit or loss [Abstract] GainsLossesOnNetMovementInRegulatoryDeferralAccount Gains (losses) on net movement in regulatory deferral 2786 ind-as BalancesRelatedToItemsThatWillBeReclassifiedToProfitOraccountbalancesrelatedtoitemsthatwillbereclassifiedto LossBeforeTax profit or loss, before tax Reclassificatio n adjustments on net movement in ReclassificationAdjustmentsOnNetMovementInRegulatory Reclassificationadjustmentsonnetmovementinregulatory 2787 ind-as regulatory DeferralAccountBalancesBeforeTax deferral account balances, before tax deferral account balances, before tax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 829 Total other comprehensi ve income, before tax, net movement in OtherComprehensiveIncomeBeforeTaxNetMovementInReg Othercomprehensiveincome,beforetax,netmovementinregulatory 2788 ind-as ulatoryDeferralAccountBalancesRelatedToItemsThatWillB regulatorydeferralaccountbalancesrelatedtoitemsthatdeferral eReclassifiedToProfitOrLoss will be reclassified to profit or loss account balances related to items that will be reclassified to profit or loss Income tax relatingto net movement in regulatory deferral IncomeTaxRelatingToNetMovementInRegulatoryDeferralAIncometaxrelatingtonetmovementinregulatorydeferral account 2789 ind-as ccountBalancesRelatedToItemsThatWillBeReclassifiedToP accountbalancesrelatedtoitemsthatwillbereclassifiedto balances rofitOrLoss profit or loss related to itemsthatwill be reclassified to profit or loss 2790 ind-as EarningsPerShareAbstract Earnings per share [Abstract] BasicEarningsLossPerShareIncludingNetMovementInRegul Basicearnings(loss)pershare,includingnetmovementin 2791 ind-as atoryDeferralAccountBalancesAndNetMovementInRelated regulatorydeferralaccountbalancesandnetmovementin DeferredTax related deferred tax DilutedEarningsLossPerShareIncludingNetMovementInReg Dilutedearnings(loss)pershare,includingnetmovement 2792 ind-as ulatoryDeferralAccountBalancesAndNetMovementInRelate inregulatorydeferralaccountbalancesandnetmovement dDeferredTax in related deferred tax BasicAndDilutedEarningsLossPerShareIncludingNetMove Basicanddilutedearnings(loss)pershare,includingnet 2793 ind-as mentInRegulatoryDeferralAccountBalancesAndNetMovem movementinregulatorydeferralaccountbalancesandnet entInRelatedDeferredTax movement in related deferred tax BasicEarningsLossPerShareFromContinuingOperationsIncl Basicearnings(loss)persharefromcontinuingoperations, 2794 ind-as udingNetMovementInRegulatoryDeferralAccountBalances including net movement in regulatory deferral account AndNetMovementInRelatedDeferredTax balances and net movement in related deferred tax DilutedEarningsLossPerShareFromContinuingOperationsIn Diluted earnings (loss) per share from continuing 2795 ind-as cludingNetMovementInRegulatoryDeferralAccountBalance operations,includingnetmovementinregulatorydeferral sAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax830 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] BasicAndDilutedEarningsLossPerShareFromContinuingOp Basicanddilutedearnings(loss)persharefromcontinuing 2796 ind-as erationsIncludingNetMovementInRegulatoryDeferralAccou operations,includingnetmovementinregulatorydeferral ntBalancesAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax BasicEarningsLossPerShareFromDiscontinuedOperationsIn Basic earnings (loss) per share from discontinued 2797 ind-as cludingNetMovementInRegulatoryDeferralAccountBalance operations,includingnetmovementinregulatorydeferral sAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax DilutedEarningsLossPerShareFromDiscontinuedOperations Diluted earnings (loss) per share from discontinued 2798 ind-as IncludingNetMovementInRegulatoryDeferralAccountBalan operations,includingnetmovementinregulatorydeferral cesAndNetMovementInRelatedDeferredTax account balances and net movement in related deferred tax Basic and diluted earnings (loss) per share from BasicAndDilutedEarningsLossPerShareFromDiscontinued discontinued operations, including net movement in 2799 ind-as OperationsIncludingNetMovementInRegulatoryDeferralAcc regulatorydeferralaccountbalancesandnetmovementin ountBalancesAndNetMovementInRelatedDeferredTax related deferred tax DescriptionOfBasisOnWhichRegulatoryDeferralAccountBaDescriptionofbasisonwhichregulatorydeferralaccount 2800 ind-as lancesAreRecognisedAndDerecognisedAndHowTheyAreM balancesare recognisedandderecognised, and howthey easuredInitiallyAndSubsequently are measured initially and subsequently DisclosureOfInformationAboutActivitiesSubjectToRateReg Disclosure of information about activities subject torate 2801 ind-as ulationExplanatory regulation [Text Block] DisclosureOfInformationAboutActivitiesSubjectToRateReg Disclosure of information about activities subject torate 2802 ind-as ulationAbstract regulation [Abstract] DisclosureOfInformationAboutActivitiesSubjectToRateReg Disclosure of information about activities subject torate 2803 ind-as ulationTable regulation [Table] 2804 ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] 2805 ind-as ClassesOfRegulatoryDeferralAccountBalancesAxis Classes of regulatory deferral account balances [Axis] DisclosureOfInformationAboutActivitiesSubjectToRateReg Disclosure of information about activities subject torate 2806 ind-as ulationLineItems regulation [Line items] 2807 ind-as DescriptionOfNatureAndExtentOfRateregulatedActivity Description of nature and extent of rate-regulated activity 2808 ind-as DescriptionOfNatureOfRegulatoryRatesettingProcess Description of nature of regulatory rate-setting process 2809 ind-as DescriptionOfIdentityOfRateRegulators Description of identity of rate regulator(s) 2810 ind-as StatementThatRateRegulatorIsRelatedParty Statement that rate regulator is related party 2811 ind-as ExplanationOfHowRateRegulatorIsRelated Explanation of how rate regulator is related DescriptionOfHowFutureRecoveryOrReversalOfRegulator Descriptionofhowfuturerecoveryorreversalofregulatory 2812 ind-as yDeferralAccountBalancesIsAffectedByRisksAndUncertaindeferral account balances is affected by risks and ty uncertainty DescriptionOfCrossreferenceToDisclosuresAboutActivities Description of cross-reference to disclosures about 2813 ind-as SubjectToRateRegulation activities subject to rate regulation Disclosure of information about amounts recognised in DisclosureOfInformationAboutAmountsRecognisedInRelati 2814 ind-as relation to regulatory deferral account balances [Text onToRegulatoryDeferralAccountBalancesExplanatory Block] DisclosureOfInformationAboutAmountsRecognisedInRelatiDisclosure of information about amounts recognised in 2815 ind-as onToRegulatoryDeferralAccountBalancesAbstract relation to regulatory deferral account balances [Abstract] DisclosureOfInformationAboutAmountsRecognisedInRelatiDisclosure of information about amounts recognised in 2816 ind-as onToRegulatoryDeferralAccountBalancesTable relation to regulatory deferral account balances [Table] 2817 ind-as RegulatoryDeferralAccountBalancesAxis Regulatory deferral account balances [Axis] RegulatoryDeferralAccountBalancesNotClassifiedAsDispo Regulatory deferral account balances not classified as 2818 ind-as salGroupsMember disposal groups [Member] RegulatoryDeferralAccountBalancesClassifiedAsDisposalGRegulatorydeferralaccountbalancesclassifiedasdisposal 2819 ind-as roupsMember groups [Member] 2820 ind-as RangeAxis Range [Axis] 2821 ind-as RangesMember Ranges [Member] 2822 ind-as BottomOfRangeMember Bottom of range [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 831 2823 ind-as WeightedAverageMember Weighted average [Member] 2824 ind-as TopOfRangeMember Top of range [Member] DisclosureOfInformationAboutAmountsRecognisedInRelatiDisclosure of information about amounts recognised in 2825 ind-as onToRegulatoryDeferralAccountBalancesLineItems relation to regulatory deferral account balances [Line items] ReconciliationOfRegulatoryDeferralAccountDebitBalances Reconciliationofregulatorydeferralaccountdebitbalances 2826 ind-as Abstract [Abstract] ChangesInRegulatoryDeferralAccountDebitBalancesAbstra Changes in regulatory deferral account debit balances 2827 ind-as ct [Abstract] IncreaseDecreaseThroughBalancesRecognisedInCurrentPer Increase(decrease)throughbalancesrecognisedincurrent 2828 ind-as iodInBalanceSheetRegulatoryDeferralAccountDebitBalanceperiodinbalanceSheet,regulatorydeferralaccountdebit s balances Decrease through balances recovered in DecreaseThroughBalancesRecoveredInCurrentPeriodRegul Decrease through balances recovered in current period, 2829 ind-as currentperiod, atoryDeferralAccountDebitBalances regulatory deferral account debit balances regulatory deferral account debit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferral Increase (decrease) through other changes, regulatory 2830 ind-as AccountDebitBalancesAbstract deferral account debit balances [Abstract] Decrease through impairments, DecreaseThroughImpairmentsRegulatoryDeferralAccountD Decreasethroughimpairments,regulatorydeferralaccount 2831 ind-as regulatory ebitBalances debit balances deferral account debit balances IncreaseThroughItemsAcquiredInBusinessCombinationReg Increasethroughitemsacquiredinbusinesscombination, 2832 ind-as ulatoryDeferralAccountDebitBalances regulatory deferral account debit balances Decrease through disposals, DecreaseThroughDisposalsRegulatoryDeferralAccountDebiDecrease through disposals, regulatory deferral account 2833 ind-as regulatory tBalances debit balances deferral account debit balances IncreaseDecreaseThroughChangesInForeignExchangeRates Increase (decrease) through changes in foreign exchange 2834 ind-as RegulatoryDeferralAccountDebitBalances rates, regulatory deferral account debit balances IncreaseDecreaseThroughChangesInDiscountRatesRegulatoIncrease (decrease) through changes in discount rates, 2835 ind-as ryDeferralAccountDebitBalances regulatory deferral account debit balances IncreaseDecreaseThroughTransfersToDisposalGroupsRegu Increase (decrease) through transfers to disposal groups, 2836 ind-as latoryDeferralAccountDebitBalances regulatory deferral account debit balances832 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total increase (decrease) through other IncreaseDecreaseThroughOtherChangesRegulatoryDeferral Increase (decrease) through other changes, regulatory 2837 ind-as changes, AccountDebitBalances deferral account debit balances regulatory deferral account debit balances Total increase (decrease) in IncreaseDecreaseInRegulatoryDeferralAccountDebitBalanc Increase (decrease) in regulatory deferral account debit 2838 ind-as regulatory es balances deferral account debit balances ReconciliationOfRegulatoryDeferralAccountCreditBalance Reconciliation of regulatory deferral account credit 2839 ind-as sAbstract balances [Abstract] ChangesInRegulatoryDeferralAccountCreditBalancesAbstr Changes in regulatory deferral account credit balances 2840 ind-as act [Abstract] IncreaseDecreaseThroughBalancesRecognisedInCurrentPer Increase(decrease)throughbalancesrecognisedincurrent 2841 ind-as iodInBalanceSheetRegulatoryDeferralAccountCreditBalanc periodinbalanceSheet,regulatorydeferralaccountcredit es balances Decrease through balances reversed in DecreaseThroughBalancesReversedInCurrentPeriodRegulat Decrease through balances reversed in current period, 2842 ind-as currentperiod, oryDeferralAccountCreditBalances regulatory deferral account credit balances regulatory deferral account credit balances IncreaseDecreaseThroughOtherChangesRegulatoryDeferral Increase (decrease) through other changes, regulatory 2843 ind-as AccountCreditBalancesAbstract deferral account credit balances [Abstract] IncreaseThroughItemsAssumedInBusinessCombinationReg Increasethroughitemsassumedinbusinesscombination, 2844 ind-as ulatoryDeferralAccountCreditBalances regulatory deferral account credit balances Decrease through disposals, DecreaseThroughDisposalsRegulatoryDeferralAccountCredDecrease through disposals, regulatory deferral account 2845 ind-as regulatory itBalances credit balances deferral account credit balances IncreaseDecreaseThroughChangesInForeignExchangeRates Increase (decrease) through changes in foreign exchange 2846 ind-as RegulatoryDeferralAccountCreditBalances rates, regulatory deferral account credit balances IncreaseDecreaseThroughChangesInDiscountRatesRegulatoIncrease (decrease) through changes in discount rates, 2847 ind-as ryDeferralAccountCreditBalances regulatory deferral account credit balances IncreaseDecreaseThroughTransfersToDisposalGroupsRegu Increase (decrease) through transfers to disposal groups, 2848 ind-as latoryDeferralAccountCreditBalances regulatory deferral account credit balances[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 833 Total increase (decrease) through other IncreaseDecreaseThroughOtherChangesRegulatoryDeferral Increase (decrease) through other changes, regulatory 2849 ind-as changes, AccountCreditBalances deferral account credit balances regulatory deferral account credit balances Total increase (decrease) in IncreaseDecreaseInRegulatoryDeferralAccountCreditBalan Increase (decrease) in regulatory deferral account credit 2850 ind-as regulatory ces balances deferral account credit balances RateOfReturnUsedToReflectTimeValueOfMoneyRegulator Rate of return used to reflect time value of money, 2851 ind-as yDeferralAccountBalances regulatory deferral account balances DiscountRateUsedToReflectTimeValueOfMoneyRegulator Discount rate used to reflect time value of money, 2852 ind-as yDeferralAccountBalances regulatory deferral account balances RemainingRecoveryPeriodOfRegulatoryDeferralAccountD Remainingrecoveryperiodofregulatorydeferralaccount 2853 ind-as ebitBalances debit balances RemainingReversalPeriodOfRegulatoryDeferralAccountCreRemainingreversal period of regulatory deferral account 2854 ind-as ditBalances credit balances StatementThatRegulatoryDeferralAccountBalanceIsNoLon Statement that regulatory deferral account balance is no 2855 ind-as gerFullyRecoverableOrReversible longer fully recoverable or reversible DescriptionOfReasonWhyRegulatoryDeferralAccountBalanDescription of reason why regulatory deferral account 2856 ind-as ceIsNoLongerFullyRecoverableOrReversible balance is no longer fully recoverable or reversible AmountByWhichRegulatoryDeferralAccountDebitBalance Amountbywhichregulatorydeferralaccountdebitbalance 2857 ind-as HasBeenReducedBecauseItIsNoLongerFullyRecoverable has been reduced because it is no longer fully recoverable Amount by which regulatory deferral account credit AmountByWhichRegulatoryDeferralAccountCreditBalance 2858 ind-as balance has been reduced because it is no longer fully HasBeenReducedBecauseItIsNoLongerFullyReversible reversible DescriptionOfImpactOfRateRegulationOnCurrentAndDefer Description of impact of rate regulation on current and 2859 ind-as redTax deferred tax IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRIncrease(decrease)incurrenttaxexpense(income)dueto 2860 ind-as egulation rate regulation IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRate Increase(decrease)indeferredtaxexpense(income)dueto 2861 ind-as Regulation rate regulation AdditionalDisclosuresRelatedToRegulatoryDeferralAccoun Additional disclosures related to regulatory deferral 2862 ind-as tsAbstract accounts [Abstract] Net movement in regulatory deferral account balances NetMovementInRegulatoryDeferralAccountBalancesRelate 2863 ind-as related to profit or loss, attributable to non-controlling dToProfitOrLossAttributableToNoncontrollingInterests interests PortionOfGainsLossesRecognisedWhenControlOfSubsidiar Portion of gains (losses) recognised when control of 2864 ind-as yIsLostAttributableToDerecognisingRegulatoryDeferralAccsubsidiaryislost,attributabletoderecognisingregulatory ountBalancesInFormerSubsidiary deferral account balances in former subsidiary 2865 ind-as ProfitLossBeforeTaxDiscontinuedOperations Profit (loss) before tax, discontinued operations TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesO Taxexpenserelatingtoprofit(loss)fromordinaryactivities 2866 ind-as fDiscontinuedOperations of discontinued operations 2867 ind-as TaxExpenseRelatingToGainLossOnDiscontinuance Tax expense relating to gain (loss) on discontinuance834 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseInCashAndCashEquivalentsDiscontinued Increase (decrease) in cash and cash equivalents, 2868 ind-as Operations discontinued operations IncomeFromContinuingOperationsAttributableToOwnersOfIncomefromcontinuingoperationsattributabletoowners 2869 ind-as Parent of parent IncomeFromDiscontinuedOperationsAttributableToOwners Incomefromdiscontinuedoperationsattributabletoowners 2870 ind-as OfParent of parent ExplanationOfNatureAndAdjustmentsToAmountsPreviousl Explanation of nature and adjustments to amounts 2871 ind-as yPresentedInDiscontinuedOperations previously presented in discontinued operations DescriptionOfNoncurrentAssetsOrDisposalGroupHeldForS Descriptionof non-currentAssetsordisposalgroupheld 2872 ind-as aleWhichWereSoldOrReclassified for sale which were sold or reclassified ExplanationOfFactsAndCircumstancesOfSaleOrReclassific Explanation of facts and circumstances of sale or 2873 ind-as ationAndExpectedDisposalMannerAndTiming reclassification and expected disposal, manner and timing Gains (losses) on subsequent increase in fair value less GainsLossesOnSubsequentIncreaseInFairValueLessCostsT costs to sell not in excess of recognised cumulative 2874 ind-as oSellNotInExcessOfRecognisedCumulativeImpairmentLoss impairmentlossorwrite-downtofairvaluelesscoststo sell SegmentInWhichNoncurrentAssetsOrDisposalGroupHeldF Description of segment in which non-current Assets or 2875 ind-as orSaleIsPresented disposal group held for sale is presented ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssExplanationofeffectofchangesinplantosellnon-current 2876 ind-as etsOrDisposalGroupHeldForSaleOnResultsOfOperationsFo Assets or disposal group held for sale on results of rCurrentPeriod operations for current period ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssExplanationofeffectofchangesinplantosellnon-current 2877 ind-as etsOrDisposalGroupHeldForSaleOnResultsOfOperationsFo Assets or disposal group held for sale on results of rPriorPeriod operations for prior period DescriptionOfChangesInPlanToSellNoncurrentAssetsOrDis Descriptionofchangesinplantosellnon-currentAssetsor 2878 ind-as posalGroupHeldForSale disposal group held for sale DisclosureOfOtherProvisionsContingentLiabilitiesAndCont Disclosure of other provisions, contingent liabilities and 2879 ind-as ingentAssetsExplanatory contingent assets [Text Block] 2880 ind-as DisclosureOfOtherProvisionsExplanatory Disclosure of other provisions [Text Block] 2881 ind-as ClassesOfProvisionsAxis Classes of other provisions [Axis] 2882 ind-as OtherProvisionsMember Other provisions [Member] 2883 ind-as OtherEnvironmentRelatedProvisionMember Other environment related provision [Member] 2884 ind-as ProvisionForCreditCommitmentsMember Provision for credit commitments [Member] 2885 ind-as ProvisionForTaxesOtherThanIncomeTaxMember Provision for taxes other than income tax [Member] 2886 ind-as AdditionalProvisionsOtherProvisionsAbstract Additional provisions, other provisions [Abstract] 2887 ind-as NewProvisionsOtherProvisions New provisions, other provisions 2888 ind-as IncreaseDecreaseInExistingProvisionsOtherProvisions Increase in existing provisions, other provisions Acquisitions through business combinations, other 2889 ind-as AcquisitionsThroughBusinessCombinationsOtherProvisions provisions IncreaseDecreaseThroughTimeValueOfMoneyAdjustment Increasethroughadjustmentsarisingfrompassageoftime, 2890 ind-as OtherProvisions other provisions IncreaseDecreaseThroughChangeInDiscountRateOtherProv Increase(decrease)throughchangeindiscountrate,other 2891 ind-as isions provisions IncreaseDecreaseThroughNetExchangeDifferencesOtherPr Increase(decrease)throughnetexchangedifferences,other 2892 ind-as ovisions provisions Decrease through loss of DecreaseThroughLossOfControlOfSubsidiaryOtherProvisio Decrease through loss of control of subsidiary, other control of 2893 ind-as ns provisions subsidiary, other provisions IncreaseDecreaseThroughTransfersAndOtherChangesOther Increase (decrease) through transfers and other changes, 2894 ind-as Provisions other provisions[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 835 Decrease through transfer to liabilities included in DecreaseThroughTransferToLiabilitiesIncludedInDisposal Decreasethroughtransfertoliabilitiesincludedindisposal 2895 ind-as disposal GroupsClassifiedAsHeldForSaleOtherProvisions groups classified as held for sale, other provisions groups classified as held for sale, other provisions 2896 ind-as ContingentLiabilitiesMember Contingent liabilities [Member] 2897 ind-as OtherEnvironmentRelatedContingentLiabilityMember Other environment related contingent liability [Member] 2898 ind-as TaxContingentLiabilityMember Tax contingent liability [Member] 2899 ind-as ContingentLiabilityForGuaranteesMember Contingent liability for guarantees [Member] ContingentLiabilityArisingFromPostemploymentBenefitOblContingentliabilityarisingfrompost-employmentbenefit 2900 ind-as igationsMember obligations [Member] 2901 ind-as OtherGuaranteesGivenMember Other guarantees given [Member] ContingentLiabilityOnDisputedTaxLiabilitiesRelatingToSalContingent liability on disputed tax liabilities relatingto 2902 ind-as esServiceAndIncomeMember sales service and income [Member] 2903 ind-as ContingentLiabilityOnDisputedExciseDemandsMember Contingent liability on disputed excise demands [Member] 2904 ind-as ContingentLiabilityOnDisputedCustomDemandsMember Contingent liability on disputed custom demands [Member] ContingentLiabilityOnDisputedServiceTaxDemandsMembe Contingent liability on disputed service tax demands 2905 ind-as r [Member] Contingent liability on other disputed tax liabilities 2906 ind-as ContingentLiabilityOnOtherDisputedTaxLiabilitiesMember [Member] ContingentLiabilityOnDisputedLiabilityRelatingToEmploy Contingent liability on disputed liability relating to 2907 ind-as eesAndOtherStaffMember employees and other staff [Member] 2908 ind-as DescriptionOfNatureOfObligationContingentLiabilities Description of nature of obligation, contingent liabilities Explanation of estimated financial effect of contingent 2909 ind-as ExplanationOfFinancialEffectOfContingentLiabilities liabilities 2910 ind-as EstimatedFinancialEffectOfContingentLiabilities Estimated financial effect of contingent liabilities 2911 ind-as DescriptionOfNatureOfContingentAssets Description of nature of contingent assets ExplanationOfEstimatedFinancialEffectOfContingentAsset Explanation of estimated financial effect of contingent 2912 ind-as s assets 2913 ind-as EstimatedFinancialEffectOfContingentAssets Estimated financial effect of contingent assets InformationAboutContingentAssetsThatDisclosureIsNotPra Informationaboutcontingentassetsthatdisclosureisnot 2914 ind-as cticable practicable ExplanationOfReasonForNondisclosureOfInformationRega Explanationofgeneralnatureofdisputeandofreasonfor 2915 ind-as rdingProvision non-disclosure of information regarding provision ExplanationOfReasonForNondisclosureOfInformationRega Explanationofgeneralnatureofdisputeandofreasonfor 2916 ind-as rdingContingentAssets non-disclosure of information regarding contingent Assets DisclosureOfAccountingForGovernmentGrantsAndDisclos Disclosure of accounting for government grants and 2917 ind-as ureOfGovernmentAssistanceExplanatory disclosure of government assistance [Text Block] DescriptionOfNatureAndExtentOfGovernmentGrantsRecogDescription of nature and extent of government grants 2918 ind-as nisedInFinancialStatements recognised in financial statements IndicationOfOtherFormsOfGovernmentAssistanceWithDire Indication of other forms of government assistance with 2919 ind-as ctBenefitsForEntity direct benefits for entity ExplanationOfUnfulfilledConditionsAndOtherContingencieExplanation of unfulfilled conditions and other 2920 ind-as sAttachingToGovernmentAssistance contingencies attaching to government assistance 2921 ind-as DisclosureOfNotesOnConstructionContractsExplanatory Disclosure of notes on construction contracts [Text Block]836 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GrossAmountDueFromCustomersForContractWorkAsAssetGross amount due from customers for contract work as 2922 ind-as s Assets GrossAmountDueToCustomersForContractWorkAsLiabilit Gross amount due to customers for contract work as 2923 ind-as y liability DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeE Disclosureofrecognisedfinanceleaseasassetsbylessee 2924 ind-as xplanatory [Text Block] DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeA Disclosureofrecognisedfinanceleaseasassetsbylessee 2925 ind-as bstract [Abstract] DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTaDisclosureofrecognisedfinanceleaseasassetsbylessee 2926 ind-as ble [Table] 2927 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] 2928 ind-as OtherAssetsMember Other assets [Member] DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeLi Disclosureofrecognisedfinanceleaseasassetsbylessee 2929 ind-as neItems [Line items] 2930 ind-as RecognisedFinanceLeaseAsAssets Recognised finance lease as assets DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeEx Disclosureoffinanceleaseandoperatingleasebylessee 2931 ind-as planatory [Text Block] DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTa Disclosureoffinanceleaseandoperatingleasebylessee 2932 ind-as ble [Table] DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeLinDisclosureoffinanceleaseandoperatingleasebylessee 2933 ind-as eItems [Line items] MinimumLeasePaymentsPayableUnderNoncancellableOperMinimum lease payments payable under non-cancellable 2934 ind-as atingLease operating lease Lease and sublease payments recognised as expense 2935 ind-as LeaseAndSubleasePaymentsRecognisedAsExpenseAbstract [Abstract] Total contingent 2936 ind-as ContingentRentsRecognisedAsExpense Contingent rents recognised as expense rents recognised as expense 2937 ind-as SubleasePaymentsRecognisedAsExpense Sublease payments recognised as expense 2938 ind-as MinimumOperatingLeasePayments Minimum operating lease payments recognised as expense Total lease and sublease 2939 ind-as LeaseAndSubleasePaymentsRecognisedAsExpense Lease and sublease payments recognised as expense payments recognised as expense ExpectedFutureMinimumSubleasePaymentsReceivableUnd Expected future minimum sublease payments receivable 2940 ind-as erNoncancellableSubleasesClassifiedFinanceLease under non-cancellable subleases, classified as finance lease DescriptionOfMaterialLeasingArrangementsByLesseeClass Description of material leasing arrangements by lessee 2941 ind-as ifiedAsFinanceLease classified as finance lease DescriptionOfMaterialLeasingArrangementsByLesseeClass Description of material leasing arrangements by lessee 2942 ind-as ifiedAsOperatingLease classified as operating lease DisclosureOfFinanceLeaseAndOperatingLeaseByLessorEx Disclosureoffinanceleaseandoperatingleasebylessor 2943 ind-as planatory [Text Block] DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTa Disclosureoffinanceleaseandoperatingleasebylessor 2944 ind-as ble [Table] DisclosureOfFinanceLeaseAndOperatingLeaseByLessorLinDisclosureoffinanceleaseandoperatingleasebylessor 2945 ind-as eItems [Line items] MinimumLeasePaymentsReceivableUnderNoncancellableOMinimumleasepaymentsreceivableundernon-cancellable 2946 ind-as peratingLease operating lease 2947 ind-as ContingentRentsRecognisedAsIncomeAbstract Contingent rents recognised as income [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 837 Total contingent 2948 ind-as ContingentRentsRecognisedAsIncome Contingent rents recognised as income rents recognised as income ExplanationOfUnguaranteedResidualValuesAccruingToBe Explanation of unguaranteed residual values accruing to 2949 ind-as nefitOfLessor benefit of lessor AccumulatedAllowanceForUncollectibleMinimumLeasePa Accumulated allowance for uncollectible minimum lease 2950 ind-as ymentsReceivable payments receivable DescriptionOfMaterialLeasingArrangementsByLessorClass Description of material leasing arrangements by lessor 2951 ind-as ifiedAsFinanceLease classified as finance lease DescriptionOfMaterialLeasingArrangementsByLessorClass Description of material leasing arrangements by lessor 2952 ind-as ifiedAsOperatingLease classified as operating lease DisclosureOfArrangementsInvolvingLegalFormOfLeaseEx Disclosureof arrangementsinvolvinglegalformoflease 2953 ind-as planatory [Text Block] DisclosureOfDetailedInformationAboutArrangementsInvol Disclosure of detailed information about arrangements 2954 ind-as vingLegalFormOfLeaseExplanatory involving legal form of lease [Text Block] DisclosureOfArrangementsInvolvingLegalFormOfLeaseAb Disclosure of detailed information about arrangements 2955 ind-as stract involving legal form of lease [Abstract] DisclosureOfArrangementsInvolvingLegalFormOfLeaseTabDisclosure of detailed information about arrangements 2956 ind-as le involving legal form of lease [Table] 2957 ind-as ArrangementsInvolvingLegalFormOfLeaseAxis Arrangements involving legal form of lease [Axis] DisclosureOfArrangementsInvolvingLegalFormOfLeaseLin Disclosure of detailed information about arrangements 2958 ind-as eItems involving legal form of lease [Line items] 2959 ind-as DescriptionOfArrangementInvolvingLegalFormOfLease Description of arrangement involving legal form of lease DescriptionOfAssetsUnderlyingArrangementInvolvingLega Description of Assets underlying arrangement involving 2960 ind-as lFormOfLeaseAndAnyRestrictionsOnItsUse legal form of lease and any restrictions on its use DescriptionOfLifeAndOtherSignificantTermsOfArrangeme Description of life and other significant terms of 2961 ind-as ntInvolvingLegalFormOfLease arrangement involving legal form of lease 2962 ind-as ExplanationOfTransactionsLinkedTogether Explanation of transactions linked together ExplanationOfAccountingTreatmentAppliedToAnyFeeReceExplanation of accounting treatment applied to any fee 2963 ind-as ived received AmountRecognisedAsIncomeFromArrangementInvolvingL Amountrecognisedasincomefromarrangementinvolving 2964 ind-as egalFormOfLease legal form of lease DescriptionOfLineItemOfStatementOfComprehensiveInco Description of line item of statement of comprehensive 2965 ind-as meInWhichAmountRecognisedAsIncomeFromArrangementincome in which amount recognised as income from InvolvingLegalFormOfLeaseIsIncluded arrangement involving legal form of lease is included DisclosureOfDetailedInformationAboutServiceConcession Disclosureofdetailedinformationaboutserviceconcession 2966 ind-as ArrangementsExplanatory arrangements [Text Block] Disclosureofdetailedinformationaboutserviceconcession 2967 ind-as DisclosureOfServiceConcessionArrangementsAbstract arrangements [Abstract] Disclosureofdetailedinformationaboutserviceconcession 2968 ind-as DisclosureOfServiceConcessionArrangementsTable arrangements [Table] 2969 ind-as ServiceConcessionArrangementsAxis Service concession arrangements [Axis] Disclosureofdetailedinformationaboutserviceconcession 2970 ind-as DisclosureOfServiceConcessionArrangementsLineItems arrangements [Line items] 2971 ind-as DescriptionOfServiceConcessionArrangement Description of service concession arrangement ExplanationOfSignificantTermsOfServiceConcessionArran Explanation of significant terms of service concession 2972 ind-as gementThatMayAffectAmountTimingAndCertaintyOfFutur arrangementthatmayaffectamount,timingandcertainty eCashFlows of future cash flows ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAsExplanationofnatureandextentofrightstousespecified 2973 ind-as sets assets838 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfNatureAndExtentOfObligationsToProvideOr Explanationofnatureandextentofobligationstoprovide 2974 ind-as RightsToExpectProvisionOfServices or rights to expect provision of services ExplanationOfNatureAndExtentOfObligationsToAcquireOrExplanationofnatureandextentofobligationstoacquire 2975 ind-as BuildItemsOfPropertyPlantAndEquipment or build items of property, plant and equipment ExplanationOfNatureAndExtentOfObligationsToDeliverOr Explanationofnatureandextentofobligationstodeliveror 2976 ind-as RightsToReceiveSpecifiedAssetsAtEndOfConcessionPerio rights to receive specified assets at end of concession d period ExplanationOfNatureAndExtentOfRenewalAndTerminatio Explanation of nature and extent of renewal and 2977 ind-as nOptions termination options ExplanationOfNatureAndExtentOfOtherRightsAndObligati Explanation of nature and extent of other rights and 2978 ind-as ons obligations 2979 ind-as DescriptionOfChangesInServiceConcessionArrangement Description of changes in service concession arrangement ExplanationHowServiceConcessionArrangementHasBeenC Explanation of how service concession arrangement has 2980 ind-as lassified been classified RevenueRecognisedOnExchangingConstructionServicesFor Revenue recognised on exchanging construction services 2981 ind-as FinancialAssets for financial assets RevenueRecognisedOnExchangingConstructionServicesFor Revenue recognised on exchanging construction services 2982 ind-as IntangibleAssets for intangible Assets ProfitLossRecognisedOnExchangingConstructionServicesF Profit (loss) recognised on exchanging construction services 2983 ind-as orFinancialAssets2011 for financial assets ProfitLossRecognisedOnExchangingConstructionServicesF Profit (loss) recognised on exchanging construction services 2984 ind-as orIntangibleAssets2011 for intangible Assets 2985 ind-as MajorComponentsOfTaxExpenseIncomeAbstract Major components of tax expense (income) [Abstract] CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTax Currenttaxexpense(income)andadjustmentsforcurrent 2986 ind-as OfPriorPeriodsAbstract tax of prior periods [Abstract] 2987 ind-as CurrentTaxExpenseIncome Current tax expense (income) 2988 ind-as AdjustmentsForCurrentTaxOfPriorPeriod Adjustments for current tax of prior periods Total current tax expense (income) CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTax Currenttaxexpense(income)andadjustmentsforcurrent 2989 ind-as and OfPriorPeriods tax of prior periods adjustments for current tax of prior periods DeferredTaxExpenseIncomeRelatingToOriginationAndRev Deferredtaxexpense(income)relatingtooriginationand 2990 ind-as ersalOfTemporaryDifferences reversal of temporary differences DeferredTaxExpenseIncomeRelatingToTaxRateChangesOr Deferredtaxexpense(income)relatingtotaxratechanges 2991 ind-as ImpositionOfNewTaxes or imposition of new taxes Tax benefit arising from previously unrecognised tax loss, tax TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTa Taxbenefitarisingfrompreviouslyunrecognisedtaxloss, credit or 2992 ind-as xCreditOrTemporaryDifferenceOfPriorPeriodUsedToRedu taxcreditortemporarydifferenceofpriorperiodusedto temporary ceCurrentTaxExpense reduce current tax expense difference of prior period usedtoreduce current tax expense[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 839 Tax benefit arising from previously unrecognised tax loss, tax TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTa Taxbenefitarisingfrompreviouslyunrecognisedtaxloss, credit or 2993 ind-as xCreditOrTemporaryDifferenceOfPriorPeriodUsedToRedu taxcreditortemporarydifferenceofpriorperiodusedto temporary ceDeferredTaxExpense reduce deferred tax expense difference of prior period usedtoreduce deferred tax expense DeferredTaxExpenseArisingFromWritedownOrReversalOf Deferredtaxexpensearisingfromwrite-downorreversal 2994 ind-as WritedownOfDeferredTaxAssets of write-down of deferred tax Assets TaxExpenseIncomeRelatingToChangesInAccountingPolicieTax expense (income) relating to changes in accounting 2995 ind-as sAndErrorsIncludedInProfitOrLoss policies and errors included in profit or loss 2996 ind-as AdjustmentsForDeferredTaxOfPriorPeriods Adjustments for deferred tax of prior periods 2997 ind-as OtherComponentsOfDeferredTaxExpenseIncome Other components of deferred tax expense (income) Total tax 2998 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations expense (income) CurrentAndDeferredTaxRelatingToItemsChargedOrCredite Current and deferred tax relating to items charged or 2999 ind-as dDirectlyToEquityAbstract credited directly to equity [Abstract] CurrentTaxRelatingToItemsChargedOrCreditedDirectlyTo Currenttaxrelatingtoitemscredited(charged)directlyto 3000 ind-as Equity equity DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToDeferredtaxrelatingtoitemscredited(charged)directlyto 3001 ind-as Equity equity Total aggregate current and deferred tax CurrentAndDeferredTaxRelatingToItemsChargedOrCredite Aggregate current and deferred tax relating to itemsrelating to 3002 ind-as dDirectlyToEquity credited (charged) directly to equity items credited (charged) directly to equity IncomeTaxRelatingToComponentsOfOtherComprehensiveI Incometaxrelatingtocomponentsofothercomprehensive 3003 ind-as ncomeAbstract income [Abstract] Total aggregated income tax IncomeTaxRelatingToComponentsOfOtherComprehensiveI Aggregated income tax relating to components of otherrelating to 3004 ind-as ncome comprehensive income components of other comprehensi ve income840 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total aggregated income tax relating to share of other IncomeTaxRelatingToShareOfOtherComprehensiveIncome Aggregated income tax relating to share of othercomprehensi 3005 ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity comprehensive income of associates and joint venturesve income Method accounted for using equity method of associates and joint ventures accounted for using equity method ExplanationOfChangesInApplicableTaxRatesToPreviousAcExplanationofchangesinapplicabletaxratestoprevious 3006 ind-as countingPeriod accounting period DescriptionOfExpiryDateOfTemporaryDifferencesUnused Description of expiry date of deductible temporary 3007 ind-as TaxLossesAndUnusedTaxCredits differences, unused tax losses and unused tax credits DeductibleTemporaryDifferencesForWhichNoDeferredTax Deductibletemporarydifferencesforwhichnodeferredtax 3008 ind-as AssetsIsRecognised Assets is recognised UnusedTaxLossesForWhichNoDeferredTaxAssetsRecognisUnused tax losses for which no deferred tax Assets 3009 ind-as ed recognised UnusedTaxCreditsForWhichNoDeferredTaxAssetsRecogni Unused tax credits for which no deferred tax Assets 3010 ind-as sed recognised Temporary differences associated with investments in TemporaryDifferencesAssociatedWithInvestmentsInSubsidisubsidiaries,branchesandassociatesandinterestsinjoint 3011 ind-as ariesBranchesAndAssociatesAndInterestsInJointVentures arrangements for which deferred tax liabilities have not been recognised DisclosureOfTemporaryDifferenceUnusedTaxLossesAndU Disclosureoftemporarydifference,unusedtaxlossesand 3012 ind-as nusedTaxCreditsExplanatory unused tax credits [Text Block] DisclosureOfTemporaryDifferenceUnusedTaxLossesAndU Disclosureoftemporarydifference,unusedtaxlossesand 3013 ind-as nusedTaxCreditsAbstract unused tax credits [Abstract] DisclosureOfTemporaryDifferenceUnusedTaxLossesAndU Disclosureoftemporarydifference,unusedtaxlossesand 3014 ind-as nusedTaxCreditsTable unused tax credits [Table] TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCre Temporary difference, unused tax losses and unused tax 3015 ind-as ditsAxis credits [Axis] TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCre Temporary difference, unused tax losses and unused tax 3016 ind-as ditsMember credits [Member] 3017 ind-as TemporaryDifferenceMember Temporary differences [Member] 3018 ind-as AllowanceForCreditLossesMember Allowance for credit losses [Member] 3019 ind-as UnrealisedForeignExchangeGainsLossesMember Unrealised foreign exchange gains (losses) [Member] 3020 ind-as OtherTemporaryDifferencesMember Other temporary differences [Member] 3021 ind-as UnusedTaxLossesMember Unused tax losses [Member] 3022 ind-as UnusedTaxCreditsMember Unused tax credits [Member] DisclosureOfTemporaryDifferenceUnusedTaxLossesAndU Disclosureoftemporarydifference,unusedtaxlossesand 3023 ind-as nusedTaxCreditsLineItems unused tax credits [Line items] 3024 ind-as DeferredTaxAssetsAndLiabilitiesAbstract Deferred tax assets and liabilities [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 841 Deferred taxDeferred tax Net deferred liability(assets)liability 3025 ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) tax liability at beginningof(assets) at (assets) period end of period 3026 ind-as NetDeferredTaxAssetsAndLiabilitiesAbstract Net deferred tax assets and liabilities [Abstract] 3027 ind-as NetDeferredTaxAssets Net deferred tax assets 3028 ind-as NetDeferredTaxLiabilities Net deferred tax liabilities 3029 ind-as DeferredTaxExpenseIncomeAbstract Deferred tax expense (income) [Abstract] 3030 ind-as DeferredTaxExpenseIncome Deferred tax expense (income) 3031 ind-as DeferredTaxExpenseIncomeRecognisedInProfitOrLoss Deferred tax expense (income) recognised in profit or loss ReconciliationOfChangesInDeferredTaxLiabilityAssetsAbs Reconciliationofchangesindeferredtaxliability(assets) 3032 ind-as tract [Abstract] 3033 ind-as ChangesInDeferredTaxLiabilityAssetsAbstract Changes in deferred tax liability (assets) [Abstract] IncreaseDecreaseThroughBusinessCombinationsDeferredT Increase (decrease) through business combinations, 3034 ind-as axLiabilityAssets deferred tax liability (assets) IncreaseDecreaseThroughLossOfControlOfSubsidiaryDefer Increase(decrease)throughlossofcontrolofsubsidiary, 3035 ind-as redTaxLiabilityAssets deferred tax liability (assets) IncreaseDecreaseThroughNetExchangeDifferencesDeferredIncrease (decrease) through net exchange differences, 3036 ind-as TaxLiabilityAssets deferred tax liability (assets) Total increase (decrease) 3037 ind-as IncreaseDecreaseInDeferredTaxLiabilityAssets Increase (decrease) in deferred tax liability (assets) in deferred tax liability (assets) IncomeTaxConsequencesOfDividendsProposedOrDeclared Income tax consequences of dividends proposed or declared 3038 ind-as BeforeFinancialStatementsAuthorisedForIssueNotRecognis before financial statements authorised for issue not edAsLiability recognised as liability ChangeInAmountRecognisedForPreacquisitionDeferredTax Increase (decrease) in amount recognised for pre- 3039 ind-as Assets acquisition deferred tax Assets DescriptionOfEventOrChangeInCircumstancesThatCaused Descriptionofeventorchangeincircumstancesthatcaused 3040 ind-as RecognitionOfDeferredTaxBenefitsAcquiredInBusinessCo recognition of deferred tax benefits acquired in business mbinationAfterAcquisitionDate combination after acquisition date Descriptionofevidencesupportingrecognitionofdeferred DisclosureOfEvidenceSupportingRecognitionOfDeferredTa taxassetswhenutilisationisdependentonfuturetaxable 3041 ind-as xAssetsDependentOnFutureTaxableProfitsAndEntityHasSu profits in excess of profits from reversal of taxable fferedALossInCurrentOrPrecedingPeriodExplanatory temporary differences and entity has suffered loss in jurisdiction to which deferre DeferredTaxAssetsWhenUtilisationIsDependentOnFutureT DeferredtaxAssetswhenutilisationisdependentonfuture axableProfitsInExcessOfProfitsFromReversalOfTaxableTe taxableprofitsinexcessofprofitsfromreversaloftaxable 3042 ind-as mporaryDifferencesAndEntityHasSufferedLossInJurisdictiotemporary differences and entity has suffered loss in nToWhichDeferredTaxAssetsRelates jurisdiction to which deferred tax Assets relates DisclosureOfNatureOfPotentialIncomeTaxConsequencesThDescriptionofnatureofpotentialincometaxconsequences 3043 ind-as atWouldResultFromPaymentOfDividendExplanatory that would result from payment of dividend DisclosureOfAmountsOfPotentialIncomeTaxConsequences Description of amounts of potential income tax 3044 ind-as PracticablyDeterminableExplanatory consequences practicably determinable DescriptionOfWhetherThereArePotentialIncomeTaxConseqDescription of whether there are potential income tax 3045 ind-as uencesNotPracticablyDeterminable consequences not practicably determinable ReconciliationOfAccountingProfitMultipliedByApplicable Reconciliationofaccountingprofitmultipliedbyapplicable 3046 ind-as TaxRatesAbstract tax rates [Abstract] 3047 ind-as AccountingProfit Accounting profit 3048 ind-as TaxExpenseIncomeAtApplicableTaxRate Tax expense (income) at applicable tax rate842 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Tax effect of revenues 3049 ind-as TaxEffectOfRevenuesExemptFromTaxation2011 Tax effect of revenues exempt from taxation exempt from taxation TaxEffectOfExpenseNotDeductibleInDeterminingTaxableP Taxeffectofexpensenotdeductibleindeterminingtaxable 3050 ind-as rofitTaxLoss profit (tax loss) 3051 ind-as TaxEffectOfImpairmentOfGoodwill Tax effect of impairment of goodwill 3052 ind-as TaxEffectOfTaxLosses Tax effect of tax losses 3053 ind-as TaxEffectOfForeignTaxRates Tax effect of foreign tax rates 3054 ind-as TaxEffectFromChangeInTaxRate Tax effect from change in tax rate OtherTaxEffectsForReconciliationBetweenAccountingProfiOther tax effects for reconciliation between accounting 3055 ind-as tAndTaxExpenseIncome profit and tax expense (income) ReconciliationOfAverageEffectiveTaxRateAndApplicableT Reconciliationofaverageeffectivetaxrateandapplicable 3056 ind-as axRateAbstract tax rate [Abstract] 3057 ind-as ApplicableTaxRate Applicable tax rate Taxrateeffect of revenues 3058 ind-as TaxRateEffectOfRevenuesExemptFromTaxation Tax rate effect of revenues exempt from taxation exempt from taxation TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxa Taxrate effectof expense notdeductible indetermining 3059 ind-as bleProfitTaxLoss taxable profit (tax loss) 3060 ind-as TaxRateEffectOfImpairmentOfGoodwill Tax rate effect of impairment of goodwill 3061 ind-as TaxRateEffectOfTaxLosses Tax rate effect of tax losses 3062 ind-as TaxRateEffectOfForeignTaxRates Tax rate effect of foreign tax rates 3063 ind-as TaxRateEffectFromChangeInTaxRate Tax rate effect from change in tax rate Tax rate effect of adjustments for current tax of prior 3064 ind-as TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods periods OtherTaxRateEffectsForReconciliationBetweenAccounting Othertaxrateeffectsforreconciliationbetweenaccounting 3065 ind-as ProfitAndTaxExpenseIncome profit and tax expense (income) Total average 3066 ind-as AverageEffectiveTaxRate Average effective tax rate effectivetax rate 3067 ind-as DisclosureOfBorrowingCostsExplanatory Disclosure of borrowing costs [Text Block] 3068 ind-as BorrowingCostsAbstract Borrowing costs [Abstract] 3069 ind-as BorrowingCostsRecognisedAsExpense Borrowing costs recognised as expense Total borrowing 3070 ind-as BorrowingCostsIncurred Borrowing costs incurred costs incurred 3071 ind-as InterestCostsAbstract Interest costs [Abstract] 3072 ind-as InterestCostsCapitalised Interest costs capitalised Total interest 3073 ind-as InterestCostsIncurred Interest costs incurred costs incurred CapitalisationRateOfBorrowingCostsEligibleForCapitalisatiCapitalisation rate of borrowing costs eligible for 3074 ind-as on capitalisation DisclosureOfAmountsArisingFromInsuranceContractsExpl Disclosure of amounts arising from insurance contracts 3075 ind-as anatory [Text Block] 3076 ind-as AssetsArisingFromInsuranceContracts Assets arising from insurance contracts AssetsUnderInsuranceContractsAndReinsuranceContractsIs Assetsunderinsurancecontractsandreinsurancecontracts 3077 ind-as sued issued[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 843 Deferred Deferred acquisition acquisition costs arisingcosts arising 3078 ind-as DeferredAcquisitionCostsArisingFromInsuranceContracts Deferred acquisition costs arising from insurance contracts from insurancefrom contracts atinsurance beginning ofcontracts at period end of period IntangibleAssetsRelatingToInsuranceContractsAcquiredInB Intangibleassetsrelatingtoinsurancecontractsacquiredin 3079 ind-as usinessCombinationsOrPortfolioTransfers business combinations or portfolio transfers 3080 ind-as AssetsUnderReinsuranceCeded Assets under reinsurance ceded LiabilitiesUnderInsuranceContractsAndReinsuranceContracLiabilities under insurance contracts and reinsurance 3081 ind-as tsIssuedAbstract contracts issued [Abstract] 3082 ind-as UnearnedPremiums Unearned premiums 3083 ind-as ClaimsReportedByPolicyholders Claims reported by policyholders 3084 ind-as ClaimsIncurredButNotReported Claims incurred but not reported 3085 ind-as ProvisionsArisingFromLiabilityAdequacyTests Provisions arising from liability adequacy tests 3086 ind-as ProvisionsForFutureNonparticipatingBenefits Provisions for future non-participating benefits LiabilitiesOrComponentsOfEquityRelatingToDiscretionary Liabilitiesorcomponentsofequityrelatingtodiscretionary 3087 ind-as ParticipationFeatures participation features 3088 ind-as ReceivablesAndPayablesRelatedToInsuranceContracts Receivables and payables related to insurance contracts NoninsuranceAssetsAcquiredByExercisingRightsToRecove Non-insurance assets acquired by exercising rights to 3089 ind-as ries recoveries OtherLiabilitiesUnderInsuranceContractsAndReinsuranceC Otherliabilitiesunderinsurancecontractsandreinsurance 3090 ind-as ontractsIssued contracts issued Total Liabilities liabilities Liabilities under under underinsurance insurance insurance contracts and Liabilities under insurance contracts and reinsurance contracts and 3091 ind-as LiabilitiesArisingFromInsuranceContracts contracts reinsurance contracts issued reinsurance and contractsissued contracts reinsurance at beginningof issuedatend contracts period of period issued 3092 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts 3093 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts RevenueFromInsuranceContractsIssuedWithoutReductionF Revenuefrominsurancecontractsissued,withoutreduction 3094 ind-as orReinsuranceHeld for reinsurance held 3095 ind-as IncomeFromContractsWithReinsurers Income from contracts with reinsurers ExpenseForPolicyholderClaimsAndBenefitsWithoutReduct Expense for policyholder claims and benefits, without 3096 ind-as ionForReinsuranceHeld reduction for reinsurance held 3097 ind-as ExpensesArisingFromReinsuranceHeld Expenses arising from reinsurance held 3098 ind-as CashFlowsFromUsedInInsuranceContracts Cash flows from (used in) insurance contracts GainsLossesRecognisedInProfitOrLossOnBuyingReinsuran Gains (losses) recognised in profit or loss on buying 3099 ind-as ce reinsurance AmortisationOfGainsAndLossesArisingOnBuyingReinsura Amortisation of losses (gains) arising on buying 3100 ind-as nce reinsurance844 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Remaining Remaining unamortised unamortised gains (losses)gains(losses) RemainingUnamortisedGainsAndLossesArisingOnBuyingRRemaining unamortised gains (losses) arising on buying arising onarising on 3101 ind-as einsurance reinsurance buying buying reinsurance atreinsurance beginning ofat end of period period Explanationofprocessusedtodetermine assumptionsto ExplanationOfAssumptionsToMeasureInsuranceAssetsAnd 3102 ind-as measurerecognisedassets,liabilities,incomeandexpense Liabilities arising from insurance contracts ExplanationOfEffectOfChangesInAssumptionsToMeasureI Explanationofeffectofchangesinassumptionstomeasure 3103 ind-as nsuranceAssetsAndInsuranceLiabilities insurance assets and insurance liabilities ReconciliationOfChangesInLiabilitiesUnderInsuranceContr Reconciliation of changes in liabilities under insurance 3104 ind-as actsAndReinsuranceContractsIssuedAbstract contracts and reinsurance contracts issued [Abstract] ChangesInLiabilitiesUnderInsuranceContractsAndReinsura Changes in liabilities under insurance contracts and 3105 ind-as nceContractsIssuedAbstract reinsurance contracts issued [Abstract] Additions other than through business combinations, AdditionsLiabilitiesUnderInsuranceContractsAndReinsuran 3106 ind-as liabilities under insurance contracts and reinsurance ceContractsIssued contracts issued AcquisitionsThroughBusinessCombinationsLiabilitiesUnde Acquisitions through business combinations, liabilities 3107 ind-as rInsuranceContractsAndReinsuranceContractsIssued under insurance contracts and reinsurance contracts issued Cash paid, liabilities under CashPaidLiabilitiesUnderInsuranceContractsAndReinsuran Cash paid, liabilities under insurance contracts and insurance 3108 ind-as ceContractsIssued reinsurance contracts issued contracts and reinsurance contracts issued ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuExpense (income) included in profit or loss, liabilities 3109 ind-as ranceContractsAndReinsuranceContractsIssued under insurance contracts and reinsurance contracts issued IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuran Increase (decrease) through transfers, liabilities under 3110 ind-as ceContractsAndReinsuranceContractsIssued insurance contracts and reinsurance contracts issued Increase (decrease) through net exchange differences, IncreaseDecreaseThroughNetExchangeDifferencesLiabilitie 3111 ind-as liabilities under insurance contracts and reinsurance sUnderInsuranceContractsAndReinsuranceContractsIssued contracts issued IncreaseDecreaseThroughAdjustmentsArisingFromPassage Increase (decrease) through adjustments arising from 3112 ind-as OfTimeLiabilitiesUnderInsuranceContractsAndReinsurancepassage of time, liabilitiesunder insurance contractsand ContractsIssued reinsurance contracts issued IncreaseDecreaseThroughOtherChangesLiabilitiesUnderIns Increase(decrease)throughotherchanges,liabilitiesunder 3113 ind-as uranceContractsAndReinsuranceContractsIssued insurance contracts and reinsurance contracts issued[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 845 Total increase (decrease) in liabilities under IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAnd Increase(decrease)inliabilitiesunderinsurancecontracts 3114 ind-as insurance ReinsuranceContractsIssued and reinsurance contracts issued contracts and reinsurance contracts issued ReconciliationOfChangesInDeferredAcquisitionCostsArisinReconciliation of changes in deferred acquisition costs 3115 ind-as gFromInsuranceContractsAbstract arising from insurance contracts [Abstract] ChangesInDeferredAcquisitionCostsArisingFromInsurance Changes in deferred acquisition costs arising from 3116 ind-as ContractsAbstract insurance contracts [Abstract] AmountsIncurredDeferredAcquisitionCostsArisingFromIns Amountsincurred,deferredacquisitioncostsarisingfrom 3117 ind-as uranceContracts insurance contracts AcquisitionsThroughBusinessCombinationsDeferredAcquis Acquisitions through business combinations, deferred 3118 ind-as itionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts Amortisation, deferred acquisition AmortisationDeferredAcquisitionCostsArisingFromInsuran Amortisation, deferred acquisition costs arising from 3119 ind-as costs arising ceContracts insurance contracts from insurance contracts Impairment loss recognised in profit or loss, ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitImpairment loss recognised in profit or loss, deferred deferred 3120 ind-as ionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts acquisition costs arising from insurance contracts IncreaseDecreaseThroughNetExchangeDifferencesDeferredIncrease (decrease) through net exchange differences, 3121 ind-as AcquisitionCostsArisingFromInsuranceContracts deferred acquisition costs arising from insurance contracts IncreaseDecreaseThroughShadowAccountingDeferredAcqu Increase (decrease) through shadow accounting, deferred 3122 ind-as isitionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts IncreaseDecreaseThroughOtherChangesDeferredAcquisitio Increase (decrease) through other changes, deferred 3123 ind-as nCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts Total increase (decrease) in deferred IncreaseDecreaseInDeferredAcquisitionCostsArisingFromI Increase (decrease) in deferred acquisition costs arising 3124 ind-as acquisition nsuranceContracts from insurance contracts costsarising from insurance contracts846 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3125 ind-as ReconciliationOfChangesInReinsuranceAssetsAbstract Reconciliation of changes in reinsurance assets [Abstract] Reinsurance Reinsurance assets at 3126 ind-as ReinsuranceAssets Reinsurance assets at beginning of period assets at end beginning of of period period 3127 ind-as ChangesInReinsuranceAssetsAbstract Changes in reinsurance assets [Abstract] AdditionsOtherThanThroughBusinessCombinationsReinsur Additions other than through business combinations, 3128 ind-as anceAssets reinsurance assets AcquisitionsThroughBusinessCombinationsReinsuranceAssAcquisitions through business combinations, reinsurance 3129 ind-as ets assets IncreaseDecreaseThroughNetExchangeDifferencesReinsura Increase (decrease) through net exchange differences, 3130 ind-as nceAssets reinsurance assets IncreaseDecreaseThroughAdjustmentsArisingFromPassage Increase (decrease) through adjustments arising from 3131 ind-as OfTimeReinsuranceAssets passage of time, reinsurance assets Increase (decrease) through other changes, reinsurance 3132 ind-as IncreaseDecreaseThroughOtherChangesReinsuranceAssets assets Total increase (decrease) 3133 ind-as IncreaseDecreaseInReinsuranceAssets Increase (decrease) in reinsurance assets in reinsurance assets DisclosureOfNatureAndExtentOfRisksArisingFromInsuran Disclosure of nature and extent of risks arising from 3134 ind-as ceContractsExplanatory insurance contracts [Text Block] DescriptionOfObjectivesPoliciesAndProcessesForManagin Description of objectives, policies and processes for 3135 ind-as gRisksArisingFromInsuranceContractsAndMethodsUsedTo managing risks arising from insurance contracts and ManageThoseRisks methods used to manage those risks 3136 ind-as DisclosureOfInsuranceRiskExplanatory Disclosure of insurance risk [Text Block] 3137 ind-as DisclosureOfSensitivityToInsuranceRiskExplanatory Disclosure of sensitivity to insurance risk [Text Block] 3138 ind-as SensitivityAnalysisToInsuranceRisk Sensitivity analysis to insurance risk QualitativeInformationAboutSensitivityAndInformationAboQualitative information about sensitivity and information 3139 ind-as utThoseTermsAndConditionsOfInsuranceContractsThatHavaboutthosetermsandconditionsofinsurancecontractsthat eMaterialEffect have material effect 3140 ind-as DescriptionOfConcentrationsOfInsuranceRisk Description of concentrations of insurance risk DisclosureOfActualClaimsComparedWithPreviousEstimate Disclosure of actual claims compared with previous 3141 ind-as sExplanatory estimates [Text Block] 3142 ind-as DisclosureOfCreditRiskOfInsuranceContractsExplanatory Disclosure of credit risk of insurance contracts [Text Block] DisclosureOfLiquidityRiskOfInsuranceContractsExplanator Disclosure of liquidity risk of insurance contracts [Text 3143 ind-as y Block] Disclosure of market risk of insurance contracts [Text 3144 ind-as DisclosureOfMarketRiskOfInsuranceContractsExplanatory Block] InformationAboutExposuresToMarketRiskArisingFromEm Information about exposures to market risk arising from 3145 ind-as beddedDerivativesContainedInHostInsuranceContract embedded derivatives contained in host insurance contract 3146 ind-as DisclosureOfTypesOfInsuranceContractsExplanatory Disclosure of types of insurance contracts [Text Block] 3147 ind-as DisclosureOfTypesOfInsuranceContractsAbstract Disclosure of types of insurance contracts [Abstract] 3148 ind-as DisclosureOfTypesOfInsuranceContractsTable Disclosure of types of insurance contracts [Table] 3149 ind-as TypesOfInsuranceContractsAxis Types of insurance contracts [Axis] 3150 ind-as InsuranceContractsMember Insurance contracts [Member] 3151 ind-as LifeInsuranceContractsMember Life insurance contracts [Member] 3152 ind-as NonlifeInsuranceContractsMember Non-life insurance contracts [Member] 3153 ind-as DisclosureOfTypesOfInsuranceContractsLineItems Disclosure of types of insurance contracts [Line items][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 847 DisclosureOfNetGrossAndReinsurersShareForAmountsArisDisclosureofnet,grossandreinsurer'sshareforamounts 3154 ind-as ingFromInsuranceContractsExplanatory arising from insurance contracts [Text Block] DisclosureOfNetGrossAndReinsurersShareForAmountsArisDisclosureofnet,grossandreinsurer'sshareforamounts 3155 ind-as ingFromInsuranceContractsAbstract arising from insurance contracts [Abstract] DisclosureOfNetGrossAndReinsurersShareForAmountsArisDisclosureofnet,grossandreinsurer'sshareforamounts 3156 ind-as ingFromInsuranceContractsTable arising from insurance contracts [Table] 3157 ind-as AmountsArisingFromInsuranceContractsAxis Amounts arising from insurance contracts [Axis] 3158 ind-as NetAmountArisingFromInsuranceContractsMember Net amount arising from insurance contracts [Member] 3159 ind-as GrossAmountArisingFromInsuranceContractsMember Gross amount arising from insurance contracts [Member] ReinsurersShareOfAmountArisingFromInsuranceContracts Reinsurer's share of amount arising from insurance 3160 ind-as Member contracts [Member] DisclosureOfNetGrossAndReinsurersShareForAmountsArisDisclosureofnet,grossandreinsurer'sshareforamounts 3161 ind-as ingFromInsuranceContractsLineItems arising from insurance contracts [Line items] 3162 ind-as BasicEarningsPerShareAbstract Basic earnings per share [Abstract] 3163 ind-as BasicEarningsLossPerShareFromContinuingOperations Basic earnings (loss) per share from continuing operations Basic earnings (loss) per share from discontinued 3164 ind-as BasicEarningsLossPerShareFromDiscontinuedOperations operations Total basic earnings 3165 ind-as BasicEarningsLossPerShare Basic earnings (loss) per share (loss) per share 3166 ind-as DilutedEarningsPerShareAbstract Diluted earnings per share [Abstract] Diluted earnings (loss) per share from continuing 3167 ind-as DilutedEarningsLossPerShareFromContinuingOperations operations Diluted earnings (loss) per share from discontinued 3168 ind-as DilutedEarningsLossPerShareFromDiscontinuedOperations operations Total diluted 3169 ind-as DilutedEarningsLossPerShare Diluted earnings (loss) per share earnings (loss) per share ProfitLossAttributableToOrdinaryEquityHoldersOfParentE Profit (loss), attributable to ordinary equity holders of 3170 ind-as ntityAbstract parent entity [Abstract] ProfitLossFromContinuingOperationsAttributableToOrdina Profit (loss) from continuing operations attributable to 3171 ind-as ryEquityHoldersOfParentEntity ordinary equity holders of parent entity ProfitLossFromDiscontinuedOperationsAttributableToOrdi Profit (loss) from discontinued operations attributable to 3172 ind-as naryEquityHoldersOfParentEntity ordinary equity holders of parent entity ProfitLossAttributableToOrdinaryEquityHoldersOfParentE Profit (loss), attributable to ordinary equity holders of 3173 ind-as ntity parent entity Profit (loss) from continuing operations attributable to ProfitLossFromContinuingOperationsAttributableToOrdina 3174 ind-as ordinaryequityholdersofparententityincludingdilutive ryEquityHoldersOfParentEntityIncludingDilutiveEffects effects Profit (loss) from discontinued operations attributable to ProfitLossFromDiscontinuedOperationsAttributableToOrdi 3175 ind-as ordinaryequityholdersofparententityincludingdilutive naryEquityHoldersOfParentEntityIncludingDilutiveEffects effects ProfitLossAttributableToOrdinaryEquityHoldersOfParentE Profit (loss), attributable to ordinary equity holders of 3176 ind-as ntityIncludingDilutiveEffects parent entity including dilutive effects 3177 ind-as WeightedAverageShares Weighted average number of ordinary shares outstanding 3178 ind-as IncreaseDecreaseInNumberOfOrdinarySharesIssued Increase (decrease) in number of ordinary shares issued848 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfAdjustmentsOfNumeratorToCalculateBasicEExplanationofadjustmentsofnumeratortocalculatebasic 3179 ind-as arningsPerShare earnings per share ExplanationOfAdjustmentsOfNumeratorToCalculateDilute Explanation of adjustments of numerator to calculate 3180 ind-as dEarningsPerShare diluted earnings per share ExplanationOfAdjustmentsBetweenDenominatorsUsedToC Explanationofadjustmentsbetweendenominatorsusedto 3181 ind-as alculateBasicAndDilutedEarningsPerShare calculate basic and diluted earnings per share DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinDilutive effect of convertible instruments on number of 3182 ind-as aryShares ordinary shares Dilutive effect of share options on number of ordinary 3183 ind-as DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares shares DisclosureOfInstrumentsWithPotentialFutureDilutiveEffect Description of instruments with potential future dilutive 3184 ind-as NotIncludedInCalculationOfDilutedEarningsPerShareExpla effectnotincludedincalculationofdilutedearningsper natory share DescriptionOfTransactionsAfterReportingPeriodWithSignif Description of transactions after reporting period that 3185 ind-as icantChangeInNumberOfOrdinarySharesOutstanding significantly change number of ordinary shares outstanding DescriptionOfTransactionsAfterReportingPeriodWithSignif Description of transactions after reporting period that 3186 ind-as icantChangeInNumberOfPotentialOrdinarySharesOutstandi significantly change number of potential ordinary shares ng outstanding 3187 ind-as DescriptionOfFunctionalCurrency Description of functional currency DescriptionOfReasonWhyPresentationCurrencyIsDifferent Description of reason why presentation currency is 3188 ind-as FromFunctionalCurrency different from functional currency 3189 ind-as DescriptionOfReasonForChangeInFunctionalCurrency Description of reason for change in functional currency 3190 ind-as DescriptionOfDateOfChangeInFunctionalCurrency Description of date of change in functional currency DescriptionOfCurrencyInWhichSupplementaryInformationIDescription of currency in which supplementary 3191 ind-as sDisplayed information is displayed MethodsOfTranslationUsedToDetermineSupplementaryInf Description of methods of translation used to determine 3192 ind-as ormation supplementary information GainsLossesOnExchangeDifferencesOnTranslationRecogni 3193 ind-as Foreign exchange gain (loss) sedInProfitOrLoss 3194 ind-as NetForeignExchangeGain Net foreign exchange gain 3195 ind-as NetForeignExchangeLoss Net foreign exchange loss 3196 ind-as ReserveOfExchangeDifferencesOnTranslation Reserve of exchange differences on translation 3197 ind-as ForeignExchangeRatesAbstract Foreign exchange rates [Abstract] 3198 ind-as ClosingForeignExchangeRate Closing foreign exchange rate 3199 ind-as AverageForeignExchangeRate Average foreign exchange rate CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquir Cash and cash equivalents in subsidiary or businesses 3200 ind-as edOrDisposed2013 acquired or disposed AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBu Assetsotherthancashorcashequivalentsinsubsidiaryor 3201 ind-as sinessesAcquiredOrDisposed2013 businesses acquired or disposed LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed20 3202 ind-as Liabilities in subsidiary or businesses acquired or disposed 13 CashAndCashEquivalentsIfDifferentFromBalanceSheetAbs CashandcashequivalentsifdifferentfrombalanceSheet 3203 ind-as tract [Abstract] CashAndCashEquivalentsClassifiedAsPartOfDisposalGrou Cash and cash equivalents classified as part of disposal 3204 ind-as pHeldForSale group held for sale ExplanationOfInvestingAndFinancingTransactionsNotRequ Explanation of investing and financing transactions not 3205 ind-as ireUseOfCashOrCashEquivalents requiring use of cash or cash equivalents DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRel Descriptionof acquisitionof assetsbyassumingdirectly 3206 ind-as atedLiabilitiesOrMeansOfFinanceLease related liabilities or means of finance lease DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRel Descriptionof acquisitionof assetsbyassumingdirectly 3207 ind-as atedLiabilitiesOrByMeansOfLease related liabilities or by means of lease Description of acquisition of entity by means of equity 3208 ind-as DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue issue[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 849 DisclosureOfAdditionalInformationAboutUnderstandingFinDisclosure of additional information about understanding 3209 ind-as ancialPositionsAndLiquidityOfEntityExplanatory financial position and liquidity of entity [Text Block] DisclosureOfTermsAndConditionsOfSharebasedPaymentArDisclosureoftermsandconditionsofshare-basedpayment 3210 ind-as rangementExplanatory arrangement [Text Block] DisclosureOfTermsAndConditionsOfSharebasedPaymentArDisclosureoftermsandconditionsofshare-basedpayment 3211 ind-as rangementAbstract arrangement [Abstract] DisclosureOfTermsAndConditionsOfSharebasedPaymentArDisclosureoftermsandconditionsofshare-basedpayment 3212 ind-as rangementTable arrangement [Table] 3213 ind-as TypesOfSharebasedPaymentArrangementsAxis Types of share-based payment arrangements [Axis] DisclosureOfTermsAndConditionsOfSharebasedPaymentArDisclosureoftermsandconditionsofshare-basedpayment 3214 ind-as rangementLineItems arrangement [Line items] ExplanationOfShareOptionsInSharebasedPaymentArrange 3215 ind-as Description of share-based payment arrangement ment DescriptionOfVestingRequirementsForSharebasedPayment Description of vesting requirements for share-based 3216 ind-as Arrangement payment arrangement DescriptionOfMaximumTermOfOptionsGrantedForSharebaDescriptionofmaximumtermofoptionsgrantedforshare- 3217 ind-as sedPaymentArrangement based payment arrangement DescriptionOfMethodOfSettlementForSharebasedPayment Description of method of settlement for share-based 3218 ind-as Arrangement payment arrangement 3219 ind-as DateOfGrantOfSharebasedPaymentArrangement Date of grant of share-based payment arrangement NumberOfInstrumentsGrantedInSharebasedPaymentArrang Number of instruments granted in share-based payment 3220 ind-as ement arrangement DisclosureOfNumberAndWeightedAverageExercisePrices Disclosureofnumberandweightedaverageexerciseprices 3221 ind-as OfShareOptionsExplanatory of share options [Text Block] Number of Number of share options share options outstanding outstanding in in share- Number of share options outstanding in share-based share-based 3222 ind-as NumberOfOutstandingShareOptions based payment arrangement payment payment arrangement at arrangement beginning of at end of period period NumberOfShareOptionsGrantedInSharebasedPaymentArra Numberofshareoptionsgrantedinshare-basedpayment 3223 ind-as ngement arrangement NumberOfShareOptionsForfeitedInSharebasedPaymentArraNumberofshareoptionsforfeitedinshare-basedpayment 3224 ind-as ngement arrangement NumberOfShareOptionsExercisedInSharebasedPaymentArr Numberofshareoptionsexercisedinshare-basedpayment 3225 ind-as angement arrangement NumberOfShareOptionsExpiredInSharebasedPaymentArranNumberofshareoptionsexpiredinshare-basedpayment 3226 ind-as gement arrangement NumberOfShareOptionsExercisableInSharebasedPaymentA Number of share options exercisable in share-based 3227 ind-as rrangement payment arrangement850 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Weighted Weighted average average exercise price exercise priceof share ofshareoptionsoptions WeightedAverageExercisePriceOfShareOptionsOutstandingWeighted average exercise price of share options outstanding inoutstanding 3228 ind-as InSharebasedPaymentArrangement outstanding in share-based payment arrangement share-based in share- payment based arrangement atpayment beginning ofarrangement period at end of period WeightedAverageExercisePriceOfShareOptionsGrantedInS Weightedaverageexercisepriceofshareoptionsgrantedin 3229 ind-as harebasedPaymentArrangement share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsForfeitedIn Weightedaverageexercisepriceofshareoptionsforfeited 3230 ind-as SharebasedPaymentArrangement in share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsExercisedIn Weightedaverageexercisepriceofshareoptionsexercised 3231 ind-as SharebasedPaymentArrangement in share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsExpiredInS Weightedaverageexercisepriceofshareoptionsexpiredin 3232 ind-as harebasedPaymentArrangement share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsExercisable Weighted average exercise price of share options 3233 ind-as InSharebasedPaymentArrangement exercisable in share-based payment arrangement WeightedAverageExercisePriceOfShareOptionsInSharebaseWeightedaveragesharepricefor shareoptionsinshare- 3234 ind-as dPaymentArrangementExercisedDuringPeriodAtDateOfExebasedpaymentarrangementexercisedduringperiodatdate rcise of exercise 3235 ind-as WeightedAverageSharePrice Weighted average share price DisclosureOfNumberAndWeightedAverageRemainingCont Disclosure of number and weighted average remaining 3236 ind-as ractualLifeOfOutstandingShareOptionsExplanatory contractual life of outstanding share options [Text Block] DisclosureOfNumberAndWeightedAverageRemainingCont Disclosure of number and weighted average remaining 3237 ind-as ractualLifeOfOutstandingShareOptionsAbstract contractual life of outstanding share options [Abstract] DisclosureOfNumberAndWeightedAverageRemainingCont Disclosure of number and weighted average remaining 3238 ind-as ractualLifeOfOutstandingShareOptionsTable contractual life of outstanding share options [Table] Ranges of exercise prices for outstanding share options 3239 ind-as RangesOfExercisePricesForOutstandingShareOptionsAxis [Axis] DisclosureOfNumberAndWeightedAverageRemainingCont Disclosure of number and weighted average remaining 3240 ind-as ractualLifeOfOutstandingShareOptionsLineItems contractual life of outstanding share options [Line items] WeightedAverageRemainingContractualLifeOfOutstanding Weightedaverageremainingcontractuallifeofoutstanding 3241 ind-as ShareOptions share options DisclosureOfNumberAndWeightedAverageExercisePrices Disclosureofnumberandweightedaverageexerciseprices 3242 ind-as OfOtherEquityInstrumentsExplanatory of other equity instruments [Text Block] Number of Number of other equity other equity instruments instruments outstanding outstanding in NumberOfOtherEquityInstrumentsOutstandingInSharebase Numberofotherequityinstrumentsoutstandinginshare- in share- 3243 ind-as share-based dPaymentArrangement based payment arrangement based payment payment arrangement at arrangement beginning of at end of period period Numberofotherequityinstrumentsgrantedinshare-based 3244 ind-as NumberOfInstrumentsOtherEquityInstrumentsGranted payment arrangement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 851 NumberOfOtherEquityInstrumentsForfeitedInSharebasedPa Numberofotherequityinstrumentsforfeitedinshare-based 3245 ind-as ymentArrangement payment arrangement NumberOfOtherEquityInstrumentsExercisedOrVestedInShaNumberofotherequityinstrumentsexercisedorvestedin 3246 ind-as rebasedPaymentArrangement share-based payment arrangement NumberOfOtherEquityInstrumentsExpiredInSharebasedPay Numberofotherequityinstrumentsexpiredinshare-based 3247 ind-as mentArrangement payment arrangement NumberOfOtherEquityInstrumentsExercisableInSharebased Numberofotherequityinstrumentsexercisableinshare- 3248 ind-as PaymentArrangement based payment arrangement Weighted Weighted average average exercise price exercise priceof other of other equityequity instruments instruments WeightedAverageExercisePriceOfOtherEquityInstruments Weightedaverageexercisepriceofotherequityinstruments 3249 ind-as outstanding inoutstanding OutstandingInSharebasedPaymentArrangement outstanding in share-based payment arrangement share-based in share- payment based arrangement atpayment beginning ofarrangement period at end of period WeightedAverageExercisePriceOfOtherEquityInstruments Weightedaverageexercisepriceofotherequityinstruments 3250 ind-as GrantedInSharebasedPaymentArrangement granted in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsF Weightedaverageexercisepriceofotherequityinstruments 3251 ind-as orfeitedInSharebasedPaymentArrangement forfeited in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsEWeightedaverageexercisepriceofotherequityinstruments 3252 ind-as xercisedOrVestedInSharebasedPaymentArrangement exercised or vested in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsEWeightedaverageexercisepriceofotherequityinstruments 3253 ind-as xpiredInSharebasedPaymentArrangement expired in share-based payment arrangement WeightedAverageExercisePriceOfOtherEquityInstrumentsEWeightedaverageexercisepriceofotherequityinstruments 3254 ind-as xercisableInSharebasedPaymentArrangement exercisable in share-based payment arrangement DeterminationOfFairValueOfGoodsOrServicesReceivedOr Explanation of determination of fair value of goods or 3255 ind-as FairValueOfEquityInstrumentsGrantedOnSharebasedPaymeservicesreceivedorfairvalueofequityinstrumentsgranted nts on share-based payments DisclosureOfIndirectMeasurementOfFairValueOfGoodsOr Disclosureofindirectmeasurementoffairvalueofgoods 3256 ind-as ServicesReceivedShareOptionsGrantedDuringPeriodExplan or servicesreceived, share optionsgrantedduringperiod atory [Text Block] WeightedAverageFairValueAtMeasurementDateShareOptioWeighted average fair value at measurement date, share 3257 ind-as nsGranted options granted InformationAboutHowFairValueWasMeasuredShareOption Information about how fair value was measured, share 3258 ind-as sGranted options granted 3259 ind-as DescriptionOfOptionPricingModelShareOptionsGranted Description of option pricing model, share options granted DescriptionOfInputsToOptionPricingModelShareOptionsGrDescriptionofinputstooptionpricingmodel,shareoptions 3260 ind-as anted granted 3261 ind-as WeightedAverageSharePriceShareOptionsGranted Weighted average share price, share options granted 3262 ind-as ExercisePriceShareOptionsGranted Exercise price, share options granted 3263 ind-as DescriptionOfExpectedVolatilityShareOptionsGranted Expected volatility, share options granted 3264 ind-as DescriptionOfOptionLifeShareOptionsGranted Option life, share options granted 3265 ind-as ExpectedDividendShareOptionsGranted Expected dividend, share options granted852 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3266 ind-as ExpectedDividendAsPercentageShareOptionsGranted Expected dividend as percentage, share options granted 3267 ind-as DescriptionOfRiskFreeInterestRateShareOptionsGranted Risk free interest rate, share options granted DescriptionOfOtherInputsToOptionsPricingModelShareOptDescriptionofotherinputstooptionspricingmodel,share 3268 ind-as ionsGranted options granted Description of method used and assumptions made to DescriptionOfMethodUsedAndAssumptionsMadeToIncorp 3269 ind-as incorporateeffectsofexpectedearlyexercise,shareoptions orateEffectsOfExpectedEarlyExerciseShareOptionsGranted granted InformationAboutHowExpectedVolatilityWasDeterminedS Informationabouthowexpectedvolatilitywasdetermined, 3270 ind-as hareOptionsGranted share options granted Information whether and how other features were InformationWhetherAndHowOtherFeaturesWereIncorporat 3271 ind-as incorporatedintomeasurementoffairvalue,shareoptions edIntoMeasurementOfFairValueShareOptionsGranted granted DisclosureOfIndirectMeasurementOfFairValueOfGoodsOr Disclosureofindirectmeasurementoffairvalueofgoods 3272 ind-as ServicesReceivedOtherEquityInstrumentsGrantedDuringPeror services received, other equity instruments granted iodExplanatory during period [Text Block] WeightedAverageFairValueAtMeasurementDateOtherEquit Weighted average fair value at measurement date, other 3273 ind-as yInstrumentsGranted equity instruments granted InformationHowFairValueWasMeasuredOtherEquityInstru Information how fair value was measured, other equity 3274 ind-as mentsGranted instruments granted InformationAboutHowFairWasDeterminedIfNotOnBasisOf Informationabouthowfairwasdeterminedifnotonbasis 3275 ind-as ObservableMarketOtherEquityInstrumentsGranted of observable market, other equity instruments granted InformationWhetherAndHowExpectedDividendsWereIncor Information whether and how expected dividends were 3276 ind-as poratedIntoMeasurementOfFairValueOtherEquityInstrumenincorporatedintomeasurementoffairvalue,otherequity tsGranted instruments granted InformationWhetherAndHowOtherFeaturesWereIncorporat Information whether and how other features were 3277 ind-as edIntoMeasurementOfFairValueOtherEquityInstrumentsGr incorporatedintomeasurementoffairvalue,otherequity anted instruments granted DisclosureOfIndirectMeasurementOfFairValueOfGoodsOr Disclosureofindirectmeasurementoffairvalueofgoods 3278 ind-as ServicesReceivedSharebasedPaymentArrangementsModifie or services received, share-based payment arrangements dDuringPeriodExplanatory modified during period [Text Block] ExplanationOfModificationsModifiedSharebasedPaymentA Explanation of modifications, modified share-based 3279 ind-as rrangements payment arrangements IncrementalFairValueGrantedModifiedSharebasedPayment Incremental fair value granted, modified share-based 3280 ind-as Arrangements payment arrangements InformationOnHowIncrementalFairValueGrantedWasMeas Information on how incremental fair value granted was 3281 ind-as uredModifiedSharebasedPaymentArrangements measured, modified share-based payment arrangements ExplanationOfDirectMeasurementOfFairValueOfGoodsOr Explanationofdirectmeasurementoffairvalueofgoodsor 3282 ind-as ServicesReceived services received DescriptionOfReasonWhyFairValueOfGoodsOrServicesRe Descriptionofreasonwhyfairvalueofgoodsorservices 3283 ind-as ceivedCannotEstimateReliable received cannot be reliably estimated ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLos Explanationofeffectofshare-basedpaymentsonentity's 3284 ind-as sExplanatory profit or loss [Text Block] ExpenseFromSharebasedPaymentTransactionsInWhichGoo Expensefromshare-basedpaymenttransactionsinwhich 3285 ind-as dsOrServicesReceivedDidNotQualifyForRecognitionAsAss goodsorservicesreceiveddidnotqualifyforrecognitionas etsAbstract assets [Abstract] ExpenseFromEquitysettledSharebasedPaymentTransactions Expense from equity-settled share-based payment 3286 ind-as InWhichGoodsOrServicesReceivedDidNotQualifyForReco transactionsinwhich goodsor servicesreceived didnot gnitionAsAssets qualify for recognition as assets ExpenseFromCashsettledSharebasedPaymentTransactionsInExpense from cash-settled share-based payment 3287 ind-as WhichGoodsOrServicesReceivedDidNotQualifyForRecogn transactionsinwhich goodsor servicesreceived didnot itionAsAssets qualify for recognition as assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 853 Total expense from share- based payment transactions ExpenseFromSharebasedPaymentTransactionsInWhichGoo Expensefromshare-basedpaymenttransactionsinwhich in which 3288 ind-as dsOrServicesReceivedDidNotQualifyForRecognitionAsAss goodsorservicesreceiveddidnotqualifyforrecognitionas goods or ets assets services receiveddid not qualify for recognition as assets ExpenseFromSharebasedPaymentTransactionsWithEmploy Expense from share-based payment transactions with 3289 ind-as ees employees ExplanationOfEffectOfSharebasedPaymentsOnFinancialPo Explanationofeffectofshare-basedpaymentsonentity's 3290 ind-as sitionsExplanatory financial position [Text Block] 3291 ind-as LiabilitiesFromSharebasedPaymentTransactions2011 Liabilities from share-based payment transactions IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransa Intrinsic value of liabilities from share-based payment 3292 ind-as ctionsForWhichCounterpartysRightToCashOrOtherAssetsVtransactionsforwhichcounterparty'srighttocashorother ested2011 assets vested AdditionalInformationAboutSharebasedPaymentArrangeme Additional information about share-based payment 3293 ind-as ntsExplanatory arrangements [Text Block] Descriptionof factorsusedtoidentify entity'sreportable 3294 ind-as FactorsUsedToIdentifyEntitysReportableSegments segments DescriptionOfJudgementsMadeByManagementInApplying Description of judgements made by management in 3295 ind-as AggregationCriteriaForOperatingSegments applying aggregation criteria for operating segments DescriptionOfTypesOfProductsAndServicesFromWhichEacDescriptionoftypesofproductsandservicesfromwhich 3296 ind-as hReportableSegmentDerivesItsRevenues each reportable segment derives its revenues 3297 ind-as DescriptionOfSourcesOfRevenueForAllOtherSegments Description of sources of revenue for all other segments DescriptionOfBasisOfAccountingForTransactionsBetween Descriptionofbasisofaccountingfortransactionsbetween 3298 ind-as ReportableSegments reportable segments DescriptionOfNatureOfDifferencesBetweenMeasurements Descriptionofnatureofdifferencesbetweenmeasurements OfReportableSegmentsProfitsOrLossesAndEntitysProfitOr ofreportablesegments'profitsorlossesandentity'sprofit 3299 ind-as LossBeforeIncomeTaxExpenseOrIncomeAndDiscontinued or loss before income tax expense or income and Operations discontinued operations DescriptionOfNatureOfDifferencesBetweenMeasurements Descriptionofnatureofdifferencesbetweenmeasurements 3300 ind-as OfReportableSegmentsAssetsAndEntitysAssets of reportable segments' assets and entity's assets DescriptionOfNatureOfDifferencesBetweenMeasurements Descriptionofnatureofdifferencesbetweenmeasurements 3301 ind-as OfReportableSegmentsLiabilitiesAndEntitysLiabilities of reportable segments' liabilities and entity's liabilities DescriptionOfNatureOfChangesFromPriorPeriodsInMeasur Description of nature of changes from prior periods in ementMethodsUsedToDetermineReportedSegmentProfitOr measurementmethodsusedtodeterminereportedsegment 3302 ind-as LossAndEffectOfThoseChangesOnMeasureOfSegmentProf profitorlossandeffectofthosechangesonmeasureof itOrLoss segment profit or loss DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocat Description of nature and effect of any asymmetrical 3303 ind-as ionsToReportableSegments allocations to reportable segments 3304 ind-as MaterialReconcilingItemsMember Material reconciling items [Member] 3305 ind-as EliminationOfIntersegmentAmountsMember Elimination of intersegment amounts [Member]854 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3306 ind-as UnallocatedAmountsMember Unallocated amounts [Member] 3307 ind-as InvestmentsAccountedForUsingEquityMethod Investments accounted for using equity method 3308 ind-as ImpairmentLossRecognisedInOtherComprehensiveIncome Impairment loss recognised in other comprehensive income ReversalOfImpairmentLossRecognisedInOtherComprehensiReversal of impairment loss recognised in other 3309 ind-as veIncome comprehensive income 3310 ind-as DisclosureOfProductsAndServicesExplanatory Disclosure of products and services [Text Block] 3311 ind-as DisclosureOfProductsAndServicesAbstract Disclosure of products and services [Abstract] 3312 ind-as DisclosureOfProductsAndServicesTable Disclosure of products and services [Table] 3313 ind-as ProductsAndServicesAxis Products and services [Axis] 3314 ind-as DisclosureOfProductsAndServicesLineItems Disclosure of products and services [Line items] 3315 ind-as DisclosureOfGeographicalAreasExplanatory Disclosure of geographical areas [Text Block] 3316 ind-as DisclosureOfGeographicalAreasAbstract Disclosure of geographical areas [Abstract] 3317 ind-as DisclosureOfGeographicalAreasTable Disclosure of geographical areas [Table] 3318 ind-as GeographicalAreasAxis Geographical areas [Axis] 3319 ind-as GeographicalAreasMember Geographical areas [Member] 3320 ind-as CountryOfDomicileMember Country of domicile [Member] 3321 ind-as ForeignCountriesMember Foreign countries [Member] 3322 ind-as DisclosureOfGeographicalAreasLineItems Disclosure of geographical areas [Line items] NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTNon-current assets other than financial instruments, 3323 ind-as axAssetsPostemploymentBenefitAssetsAndRightsArisingU deferred tax assets, post-employment benefit assets, and nderInsuranceContracts rights arising under insurance contracts 3324 ind-as DisclosureOfSegmentsMajorCustomersExplanatory Disclosure of major customers [Text Block] 3325 ind-as DisclosureOfMajorCustomersAbstract Disclosure of major customers [Abstract] 3326 ind-as DisclosureOfMajorCustomersTable Disclosure of major customers [Table] 3327 ind-as MajorCustomersAxis Major customers [Axis] 3328 ind-as DisclosureOfMajorCustomersLineItems Disclosure of major customers [Line items] 3329 ind-as PercentageOfEntitysRevenue Percentage of entity's revenue 3330 ind-as InformationAboutMajorCustomers Information about major customers BasisForAttributingRevenuesFromExternalCustomersToIndDescriptionofbasisforattributingrevenuesfromexternal 3331 ind-as ividualCountries customers to individual countries ExplanationOfInterestRevenueReportedNetOfInterestExpenExplanation of interest income reported net of interest 3332 ind-as se expense Explanationofwhyrevenuesfromexternalcustomersfor ExplanationOfNecessaryInformationNotAvailableAndDeve 3333 ind-as eachproductandservice,oreachgroupofsimilarproducts lopmentCostExcessive and services, are not reported 3334 ind-as DisclosureOfDefinedBenefitPlansExplanatory Disclosure of defined benefit plans [Text Block] 3335 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] DefinedBenefitPlansThatShareRisksBetweenEntitiesUnder Defined benefit plans that share risks between entities 3336 ind-as CommonControlMember under common control [Member] 3337 ind-as DescriptionOfNatureOfBenefitsProvidedByPlan Description of nature of benefits provided by plan 3338 ind-as DescriptionOfRegulatoryFrameworkInWhichPlanOperates Description of regulatory framework in which plan operates 3339 ind-as DescriptionOfEffectOfRegulatoryFrameworkOnPlan Description of effect of regulatory framework on plan DescriptionOfAnyOtherEntitysResponsibilitiesForGoverna Description of any other entity's responsibilities for 3340 ind-as nceOfPlan governance of plan 3341 ind-as DescriptionOfRisksToWhichPlanExposesEntity Description of risks to which plan exposes entity DescriptionOfSignificantConcentrationsOfRiskRelatedToPlDescriptionofsignificantconcentrationsofriskrelatedto 3342 ind-as an plan DescriptionOfPlanAmendmentsCurtailmentsAndSettlement Description of plan amendments, curtailments and 3343 ind-as s settlements 3344 ind-as SurplusDeficitInPlanAbstract Surplus (deficit) in plan [Abstract] DescriptionOfLinkBetweenReimbursementRightAndRelate Description of link between reimbursement right and 3345 ind-as dObligation related obligation DescriptionOfHowEntityDeterminedMaximumEconomicBeDescriptionofhowentitydeterminedmaximumeconomic 3346 ind-as nefitAvailable benefit available[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 855 DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsI Entity'sownfinancialinstrumentsincludedinfairvalueof 3347 ind-as ncludedInFairValueOfPlanAssets plan assets DescriptionOfAmountsOfPropertyOccupiedByEntityInclud Propertyoccupiedbyentityincludedinfairvalueofplan 3348 ind-as edInFairValueOfPlanAssets assets DescriptionOfAmountsOfOtherAssetsUsedByEntityInclude Otherassetsusedbyentityincludedinfairvalueofplan 3349 ind-as dInFairValueOfPlanAssets assets 3350 ind-as ActuarialAssumptionOfExpectedRatesOfPensionIncreases Actuarial assumption of expected rates of pension increases 3351 ind-as ActuarialAssumptionOfExpectedRatesOfInflation Actuarial assumption of expected rates of inflation DescriptionOfAssetsliabilityMatchingStrategiesUsedByPla DescriptionofAssets-liabilitymatchingstrategiesusedby 3352 ind-as nOrEntityToManageRisk plan or entity to manage risk DescriptionOfFundingArrangementsAndFundingPolicyThatDescription of funding arrangements and funding policy 3353 ind-as AffectFutureContributions that affect future contributions DisclosureOfInformationAboutMaturityProfileOfDefinedB Disclosureofinformationaboutmaturityprofileofdefined 3354 ind-as enefitObligationExplanatory benefit obligation [Text Block] 3355 ind-as WeightedAverageDurationOfDefinedBenefitObligation Weighted average duration of defined benefit obligation DescriptionOfExtentToWhichEntityCanBeLiableToMultie Descriptionofextenttowhichentitycanbeliabletomulti- 3356 ind-as mployerOrStatePlanForOtherEntitiesObligations employer or state plan for other entities' obligations DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiDescription of agreed allocation of deficit or surplus of 3357 ind-as employerOrStatePlanOnWindupOfPlan multi-employer or state plan on wind-up of plan Description of agreed allocation of deficit or surplus of DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMulti 3358 ind-as multi-employer or state planonentity's withdrawalfrom employerOrStatePlanOnEntitysWithdrawalFromPlan plan DescriptionOfFactThatMultiemployerPlanIsDefinedBenefit Description of fact that multi-employer or state plan is 3359 ind-as Plan defined benefit plan ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForE Descriptionofimplicationsofsurplusordeficitonmulti- 3360 ind-as ntity employer or state plan for entity LevelOfParticipationOfEntityComparedWithOtherParticipa Level of participation of entity compared with other 3361 ind-as tingEntities participating entities DescriptionOfContractualAgreementOrStatedPolicyForCha Descriptionof contractualagreementorstatedpolicyfor 3362 ind-as rgingNetDefinedBenefitCost charging net defined benefit cost DescriptionOfPolicyForDeterminingContributionOfDefinedDescription of policy for determining contribution of 3363 ind-as BenefitPlansThatShareRisksBetweenVariousEntitiesExplan definedbenefitplansthatsharerisksbetweenentitiesunder atory common control [Text Block] DescriptionOfCrossreferenceToDisclosuresAboutPlansThat Description of cross-reference to disclosures about plans 3364 ind-as ShareRisksBetweenEntitiesUnderCommonControlInAnothe thatsharerisksbetweenentitiesundercommoncontrolin rGroupEntitysFinancialStatements another group entity's financial statements Disclosure of net defined benefit liability (assets) [Text 3365 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsExplanatory Block] 3366 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsAbstract Disclosure of net defined benefit liability (assets) [Abstract] 3367 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsTable Disclosure of net defined benefit liability (assets) [Table] 3368 ind-as NetDefinedBenefitLiabilityAssetsAxis Net defined benefit liability (assets) [Axis] 3369 ind-as NetDefinedBenefitLiabilityAssetsMember Net defined benefit liability (assets) [Member] 3370 ind-as PresentValueOfDefinedBenefitObligationMember Present value of defined benefit obligation [Member] 3371 ind-as PlanAssetsMember Plan assets [Member] 3372 ind-as EffectOfAssetsCeilingMember Effect of Assets ceiling [Member] Disclosure of net defined benefit liability (assets) [Line 3373 ind-as DisclosureOfNetDefinedBenefitLiabilityAssetsLineItems items] 3374 ind-as ChangesInNetDefinedBenefitLiabilityAssetsAbstract Changes in net defined benefit liability (assets) [Abstract] 3375 ind-as CurrentServiceCostNetDefinedBenefitLiabilityAssets Current service cost, net defined benefit liability (assets)856 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Interest expense (income), net defined benefit liability 3376 ind-as InterestExpenseIncomeNetDefinedBenefitLiabilityAssets (assets) GainLossOnRemeasurementOfNetDefinedBenefitLiability Gain(loss)onremeasurement,netdefinedbenefitliability 3377 ind-as AssetsAbstract (assets) [Abstract] Returnonplan assets, net defined 3378 ind-as ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets Return on plan Assets, net defined benefit liability (assets) benefit liability (assets) Actuarial losses (gains) arising from changes in Actuarial losses (gains) arising from changes in ActuarialGainsLossesArisingFromChangesInDemographic demographic 3379 ind-as demographic assumptions, net defined benefit liability AssumptionsNetDefinedBenefitLiabilityAssets assumptions, (assets) net defined benefit liability (assets) Actuarial losses (gains) arising from changes in ActuarialGainsLossesArisingFromChangesInFinancialAssu Actuariallosses(gains)arisingfromchangesinfinancial financial 3380 ind-as mptionsNetDefinedBenefitLiabilityAssets assumptions, net defined benefit liability (assets) assumptions, net defined benefit liability (assets) Loss(gain)on changes in effect of limiting net defined Loss (gain) on changes in effect of limiting net defined GainLossOnChangesInEffectOfLimitingNetDefinedBenefit benefit assets 3381 ind-as benefitassetstoassetsceiling,netdefinedbenefitliability AssetsToAssetsCeiling to assets (assets) ceiling, net defined benefit liability (assets) Total loss (gain) on remeasureme GainLossOnRemeasurementOfNetDefinedBenefitLiability Loss(gain)onremeasurement,netdefinedbenefitliability nt, net 3382 ind-as Assets (assets) defined benefit liability (assets) PastServiceCostAndGainsLossesArisingFromSettlementsN Past service cost and gains (losses) arising from 3383 ind-as etDefinedBenefitLiabilityAssetsAbstract settlements, net defined benefit liability (assets) [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 857 3384 ind-as PastServiceCostNetDefinedBenefitLiabilityAssets Past service cost, net defined benefit liability (assets) Losses (gains) arising from settlements, GainsLossesArisingFromSettlementsNetDefinedBenefitLia Losses(gains)arisingfromsettlements,netdefinedbenefit 3385 ind-as net defined bilityAssets liability (assets) benefit liability (assets) Net past service cost and gains (losses) PastServiceCostAndGainsLossesArisingFromSettlementsN Past service cost and gains (losses) arising from arising from 3386 ind-as etDefinedBenefitLiabilityAssets settlements, net defined benefit liability (assets) settlements, net defined benefit liability (assets) IncreaseDecreaseThroughChangesInForeignExchangeRates Increase (decrease) through changes in foreign exchange 3387 ind-as NetDefinedBenefitLiabilityAssets rates, net defined benefit liability (assets) ContributionsToPlanNetDefinedBenefitLiabilityAssetsAbst Contributionstoplan,netdefinedbenefitliability(assets) 3388 ind-as ract [Abstract] Contributions to plan by employer, net ContributionsToPlanByEmployerNetDefinedBenefitLiabilitContributions to plan by employer, net defined benefit 3389 ind-as defined yAssets liability (assets) benefit liability (assets) Contributions to plan by plan participants, ContributionsToPlanByPlanParticipantsNetDefinedBenefit Contributions to plan by plan participants, net defined 3390 ind-as net defined LiabilityAssets benefit liability (assets) benefit liability (assets) Total contributions to plan, net 3391 ind-as ContributionsToPlanNetDefinedBenefitLiabilityAssets Contributions to plan, net defined benefit liability (assets) defined benefit liability (assets) Payments fromplan,net defined 3392 ind-as PaymentsFromPlanNetDefinedBenefitLiabilityAssets Payments from plan, net defined benefit liability (assets) benefit liability (assets)858 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Payments in respect of settlements, PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilitPayments in respect of settlements, net defined benefit 3393 ind-as net defined yAssets liability (assets) benefit liability (assets) IncreaseDecreaseThroughBusinessCombinationsAndDisposIncrease (decrease) through business combinations and 3394 ind-as alsNetDefinedBenefitLiabilityAssets disposals, net defined benefit liability (assets) IncreaseDecreaseThroughOtherChangesNetDefinedBenefit Increase (decrease) through other changes, net defined 3395 ind-as LiabilityAssets benefit liability (assets) Total increase (decrease) in net 3396 ind-as IncreaseDecreaseInNetDefinedBenefitLiabilityAssets Increase (decrease) in net defined benefit liability (assets) defined benefit liability (assets) 3397 ind-as DisclosureOfReimbursementRightsExplanatory Disclosure of reimbursement rights [Text Block] 3398 ind-as DisclosureOfReimbursementRightsAbstract Disclosure of reimbursement rights [Abstract] 3399 ind-as DisclosureOfReimbursementRightsTable Disclosure of reimbursement rights [Table] 3400 ind-as DisclosureOfReimbursementRightsLineItems Disclosure of reimbursement rights [Line items] 3401 ind-as ChangesInReimbursementRightsAbstract Changes in reimbursement rights [Abstract] 3402 ind-as InterestIncomeReimbursementRights Interest income, reimbursement rights GainLossOnRemeasurementOfReimbursementRightsAbstraGain (loss) on remeasurement, reimbursement rights 3403 ind-as ct [Abstract] 3404 ind-as ReturnOnReimbursementRights Return on reimbursement rights GainLossOnChangesInEffectOfLimitingReimbursementRig Gain(loss)onchangesineffectoflimitingreimbursement 3405 ind-as htsToAssetsCeiling rights to Assets ceiling, reimbursement rights Total gain (loss) on remeasurem 3406 ind-as GainLossOnRemeasurementOfReimbursementRights Gain (loss) on remeasurement, reimbursement rights ent, reimbursem ent rights Payments in respect of 3407 ind-as PaymentsInRespectOfSettlementsReimbursementRights Payments in respect of settlements, reimbursement rights settlements, reimbursement rights IncreaseDecreaseThroughBusinessCombinationsAndDisposIncrease (decrease) through business combinations and 3408 ind-as alsReimbursementRights disposals, reimbursement rights 3409 ind-as DisclosureOfFairValueOfPlanAssetsExplanatory Disclosure of fair value of plan assets [Text Block] 3410 ind-as DisclosureOfFairValueOfPlanAssetsAbstract Disclosure of fair value of plan assets [Abstract] 3411 ind-as DisclosureOfFairValueOfPlanAssetsTable Disclosure of fair value of plan assets [Table] 3412 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] 3413 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] 3414 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] 3415 ind-as Level2And3OfFairValueHierarchyMember Level 2 and 3 of fair value hierarchy [Member] 3416 ind-as DisclosureOfFairValueOfPlanAssetsLineItems Disclosure of fair value of plan assets [Line items][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 859 CashAndCashEquivalentsAmountContributedToFairValue Cashandcashequivalents,amountcontributedtofairvalue 3417 ind-as OfPlanAssets of plan assets 3418 ind-as DerivativesAmountContributedToFairValueOfPlanAssets Derivatives, amount contributed to fair value of plan assets InvestmentFundsAmountContributedToFairValueOfPlanAs Investmentfunds,amountcontributedtofairvalueofplan 3419 ind-as sets assets AssetsbackedSecuritiesAmountContributedToFairValueOfPAssets-backedsecurities,amountcontributedtofairvalue 3420 ind-as lanAssets of plan Assets StructuredDebtAmountContributedToFairValueOfPlanAsse Structureddebt,amountcontributedtofairvalueofplan 3421 ind-as ts assets DisclosureOfSensitivityAnalysisForActuarialAssumptionsE Disclosureofsensitivityanalysisforactuarialassumptions 3422 ind-as xplanatory [Text Block] DisclosureOfSensitivityAnalysisForActuarialAssumptionsADisclosureofsensitivityanalysisforactuarialassumptions 3423 ind-as bstract [Abstract] DisclosureOfSensitivityAnalysisForActuarialAssumptionsT Disclosureofsensitivityanalysisforactuarialassumptions 3424 ind-as able [Table] 3425 ind-as ActuarialAssumptionsAxis Actuarial assumptions [Axis] 3426 ind-as ActuarialAssumptionsMember Actuarial assumptions [Member] 3427 ind-as ActuarialAssumptionOfDiscountRatesMember Actuarial assumption of discount rates [Member] ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesM Actuarialassumptionofexpectedratesofsalaryincreases 3428 ind-as ember [Member] 3429 ind-as ActuarialAssumptionOfMedicalCostTrendRatesMember Actuarial assumption of medical cost trend rates [Member] ActuarialAssumptionOfExpectedRatesOfPensionIncreases Actuarialassumptionofexpectedratesofpensionincreases 3430 ind-as Member [Member] Actuarial assumption of expected rates of inflation 3431 ind-as ActuarialAssumptionOfExpectedRatesOfInflationMember [Member] 3432 ind-as OtherMaterialActuarialAssumptionsMember Other material actuarial assumptions [Member] DisclosureOfSensitivityAnalysisForActuarialAssumptionsL Disclosureofsensitivityanalysisforactuarialassumptions 3433 ind-as ineItems [Line items] PercentageOfReasonablyPossibleIncreaseInActuarialAssumPercentage of reasonably possible increase in actuarial 3434 ind-as ption assumption IncreaseDecreaseInDefinedBenefitObligationDueToReason Increase (decrease) in defined benefit obligation due to 3435 ind-as ablyPossibleIncreaseInActuarialAssumption reasonably possible increase in actuarial assumption PercentageOfReasonablyPossibleDecreaseInActuarialAssu Percentage of reasonably possible decrease in actuarial 3436 ind-as mption assumption IncreaseDecreaseInDefinedBenefitObligationDueToReason Increase (decrease) in defined benefit obligation due to 3437 ind-as ablyPossibleDecreaseInActuarialAssumption reasonably possible decrease in actuarial assumption DescriptionOfMethodsAndAssumptionsUsedInPreparingSe Descriptionofmethodsandassumptionsusedinpreparing 3438 ind-as nsitivityAnalysisForActuarialAssumptions sensitivity analysis for actuarial assumptions DescriptionOfLimitationsOfMethodsUsedInPreparingSensitDescription of limitations of methods used in preparing 3439 ind-as ivityAnalysisForActuarialAssumptions sensitivity analysis for actuarial assumptions DescriptionOfChangesInMethodsAndAssumptionsUsedInP Descriptionofchangesinmethodsandassumptionsusedin 3440 ind-as reparingSensitivityAnalysisForActuarialAssumptions preparing sensitivity analysis for actuarial assumptions DescriptionOfReasonsForChangesInMethodsAndAssumpti Description of reasons for changes in methods and 3441 ind-as onsUsedInPreparingSensitivityAnalysisForActuarialAssum assumptions used in preparing sensitivity analysis for ptions actuarial assumptions DisclosureOfAdditionalInformationAboutDefinedBenefitPl Disclosureofadditionalinformationaboutdefinedbenefit 3442 ind-as ansExplanatory plans [Text Block] DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObl Disclosureofanalysisofpresentvalueofdefinedbenefit 3443 ind-as igationThatDistinguishesNatureCharacteristicsAndRisksEx obligation that distinguishes nature, characteristics and risks planatory [Text Block] DescriptionOfNatureAndFinancialEffectOfBusinessCombi Description of nature and financial effect of business 3444 ind-as nationsDuringPeriod combinations during period860 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfNatureAndFinancialEffectOfBusinessCombi Description of nature and financial effect of business 3445 ind-as nationsAfterReportingPeriodBeforeStatementsAuthorisedF combinations after reporting period before statements orIssue authorised for issue ExplanationOfFinancialEffectOfAdjustmentsRelatedToBus Explanation of financial effect of adjustments related to 3446 ind-as inessCombinations business combinations AdditionalInformationAboutNatureAndFinancialEffectOfB Additionalinformationaboutnatureandfinancialeffectof 3447 ind-as usinessCombination business combination DisclosureOfDetailedInformationAboutBusinessCombinati Disclosure of detailed information about business 3448 ind-as onsExplanatory combinations [Text Block] Disclosure of detailed information about business 3449 ind-as DisclosureOfBusinessCombinationsAbstract combination [Abstract] Disclosure of detailed information about business 3450 ind-as DisclosureOfBusinessCombinationsTable combination [Table] 3451 ind-as BusinessCombinationsAxis Business combinations [Axis] Disclosure of detailed information about business 3452 ind-as DisclosureOfBusinessCombinationsLineItems combination [Line items] 3453 ind-as NameOfAcquiree Name of acquiree 3454 ind-as DescriptionOfAcquiree Description of acquiree 3455 ind-as DateOfAcquisition2013 Date of acquisition 3456 ind-as PercentageOfVotingEquityInterestsAcquired Percentage of voting equity interests acquired 3457 ind-as DescriptionOfPrimaryReasonsForBusinessCombination Description of primary reasons for business combination 3458 ind-as DescriptionOfHowAcquirerObtainedControlOfAcquiree Description of how acquirer obtained control of acquiree 3459 ind-as DescriptionOfFactorsThatMakeUpGoodwillRecognised Description of factors that make up goodwill recognised AcquisitiondateFairValueOfTotalConsiderationTransferred Acquisition-datefairvalueoftotalconsiderationtransferred 3460 ind-as Abstract [Abstract] 3461 ind-as CashTransferred Cash transferred 3462 ind-as OtherTangibleOrIntangibleAssetsTransferred Other tangible or intangible assets transferred 3463 ind-as LiabilitiesIncurred Liabilities incurred 3464 ind-as EquityInterestsOfAcquirer Equity interests of acquirer 3465 ind-as NumberOfInstrumentsOrInterestsIssuedOrIssuable Number of instruments or interests issued or issuable Description of method of measuring fair value of 3466 ind-as MethodOfDeterminingFairValueOfInstrumentsOrInterests instruments or interests Total consideratio n 3467 ind-as AcquisitiondateFairValueOfTotalConsiderationTransferred Consideration transferred, acquisition-date fair value transferred, acquisition- date fair value ContingentConsiderationArrangementsAndIndemnification Contingentconsiderationarrangementsandindemnification 3468 ind-as AssetsRecognisedAsOfAcquisitionDate assets recognised as of acquisition date DescriptionOfArrangementForContingentConsiderationArr Description of arrangement for contingent consideration 3469 ind-as angementsAndIndemnificationAssets arrangements and indemnification assets DescriptionOfBasisForDeterminingAmountOfPaymentFor Descriptionofbasisfordeterminingamountofpaymentfor 3470 ind-as ContingentConsiderationArrangementsAndIndemnification contingentconsiderationarrangementsandindemnification Assets assets Descriptionofestimateofrangeofundiscountedoutcomes DescriptionOfEstimateOfRangeOfOutcomesFromContinge 3471 ind-as from contingent consideration arrangements and ntConsiderationArrangementsAndIndemnificationAssets indemnification assets DescriptionOfExplanationOfFactAndReasonsWhyRangeOf Descriptionofexplanationoffactandreasonswhyrangeof 3472 ind-as OutcomesFromContingentConsiderationArrangementsAndI outcomesfromcontingentconsiderationarrangementsand ndemnificationAssetsCannotBeEstimated indemnification assets cannot be estimated[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 861 ExplanationOfFactThatMaximumAmountOfPaymentForCo Explanationoffactthatmaximumamountofpaymentfor 3473 ind-as ntingentConsiderationArrangementsAndIndemnificationAsscontingentconsiderationarrangementsandindemnification etsIsUnlimited assets is unlimited AmountsRecognisedAsOfAcquisitionDateForEachMajorCl Amountsrecognisedasofacquisitiondateforeachmajor 3474 ind-as assOfAssetsAcquiredAndLiabilitiesAssumedAbstract class of assets acquired and liabilities assumed [Abstract] 3475 ind-as FinancialAssetsRecognisedAsOfAcquisitionDate Financial assets recognised as of acquisition date 3476 ind-as InventoryRecognisedAsOfAcquisitionDate Inventory recognised as of acquisition date PropertyPlantAndEquipmentRecognisedAsOfAcquisitionD Property,plantandequipmentrecognisedasofacquisition 3477 ind-as ate date IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDatIdentifiable intangible assets recognisedas of acquisition 3478 ind-as e date CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisiti Customer-related intangible assets recognised as of 3479 ind-as onDate acquisition date TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitiTechnology-based intangible assets recognised as of 3480 ind-as onDate acquisition date Financial liabilities 3481 ind-as FinancialLiabilitiesRecognisedAsOfAcquisitionDate Financial liabilities recognised as of acquisition date recognised as of acquisition date Contingent liabilities 3482 ind-as ContingentLiabilitiesRecognisedAsOfAcquisitionDate Contingent liabilities recognised as of acquisition date recognised as of acquisition date Net identifiable assets 3483 ind-as IdentifiableAssetsAcquiredLiabilitiesAssumed Identifiable assets acquired (liabilities assumed) acquired (liabilities assumed) AdditionalDisclosuresForAmountsRecognisedAsOfAcquisi Additional disclosures for amounts recognised as of 3484 ind-as tionDateForEachMajorClassOfAssetsAcquiredAndLiabiliti acquisitiondateforeachmajorclassofassetsacquiredand esAssumedAbstract liabilities assumed [Abstract] 3485 ind-as NoncurrentAssetsRecognisedAsOfAcquisitionDate Non-current assets recognised as of acquisition date 3486 ind-as CurrentAssetsRecognisedAsOfAcquisitionDate Current assets recognised as of acquisition date Non-current liabilities 3487 ind-as NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate Non-current liabilities recognised as of acquisition date recognised as of acquisition date Current liabilities 3488 ind-as CurrentLiabilitiesRecognisedAsOfAcquisitionDate Current liabilities recognised as of acquisition date recognised as of acquisition date862 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Trade and otherpayables 3489 ind-as TradeAndOtherPayablesRecognisedAsOfAcquisitionDate Trade and other payables recognised as of acquisition date recognised as of acquisition date 3490 ind-as DeferredTaxAssetsRecognisedAsOfAcquisitionDate Deferred tax assets recognised as of acquisition date Deferred tax liabilities 3491 ind-as DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate Deferred tax liabilities recognised as of acquisition date recognised as of acquisition date Borrowings recognised as 3492 ind-as BorrowingsRecognisedAsOfAcquisitionDate Borrowings recognised as of acquisition date of acquisition date Deferred income 3493 ind-as DeferredIncomeRecognisedAsOfAcquisitionDate Deferred income recognised as of acquisition date recognised as of acquisition date 3494 ind-as CashAndCashEquivalentsRecognisedAsOfAcquisitionDate Cash and cash equivalents recognised as of acquisition date 3495 ind-as GoodwillExpectedDeductibleForTaxPurposes Goodwill expected to be deductible for tax purposes 3496 ind-as GainRecognisedInBargainPurchaseTransaction Gain recognised in bargain purchase transaction 3497 ind-as AmountOfAnyGainDirectlyRecognisedInEquity Amount of any gain directly recognised in equity DescriptionOfReasonsWhyTransactionResultedInGainInBa Description of reasons why bargain purchase transaction 3498 ind-as rgainPurchase resulted in gain NoncontrollingInterestInAcquireeRecognisedAtAcquisition Non-controlling interest in acquiree recognised at 3499 ind-as Date acquisition date DescriptionOfMeasurementBasisForNoncontrollingInterestIDescription of measurement basis for non-controlling 3500 ind-as nAcquireeRecognisedAtAcquisitionDate interest in acquiree recognised at acquisition date DescriptionOfValuationTechniquesAndKeyModelInputsUs Descriptionofvaluationtechniquesandsignificantinputs 3501 ind-as edForDeterminingNoncontrollingInterestInAnAcquireeMea used to measure non-controlling interest in acquiree suredAtFairValue measured at fair value AcquisitiondateFairValueOfEquityInterestInAcquireeHeldBAcquisition-date fair value of equity interest in acquiree 3502 ind-as yAcquirerImmediatelyBeforeAcquisitionDate held by acquirer immediately before acquisition date GainLossRecognisedAsResultOfRemeasuringToFairValue Gain(loss)recognisedasresultofremeasuringtofairvalue 3503 ind-as EquityInterestInAcquireeHeldByAcquirerBeforeBusinessC equityinterestinacquireeheldbyacquirerbeforebusiness ombination combination 3504 ind-as RevenueOfAcquiree Revenue of acquiree since acquisition date 3505 ind-as ProfitLossOfAcquiree Profit (loss) of acquiree since acquisition date Revenueofcombinedentityasifcombinationoccurredat 3506 ind-as RevenueOfCombinedEntity beginning of period Profit(loss)ofcombinedentityasifcombinationoccurred 3507 ind-as ProfitLossOfCombinedEntity at beginning of period DisclosureOfFactAndExplanationWhyDisclosureOfInformaExplanationoffactandexplanationofwhydisclosureof 3508 ind-as tionForEachBusinessCombinationIsImpracticable information on revenues and profit or loss is impracticable DescriptionOfReasonsWhyInitialAccountingForBusinessC Descriptionofreasonswhyinitialaccountingforbusiness 3509 ind-as ombinationIsIncomplete combination is incomplete[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 863 DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsO Descriptionofassets,liabilities,equityinterestsoritemsof 3510 ind-as rItemsOfConsiderationForWhichInitialAccountingIsIncomp consideration for which initial accounting is incomplete lete DescriptionOfNatureAndAmountOfAnyMeasurementPerio Description of nature of any measurement period 3511 ind-as dAdjustmentsRecognisedForParticularAssetsLiabilitiesNon adjustmentsrecognisedforparticularassets,liabilities,non- controllingInterestsOrItemsOfConsideration controlling interests or items of consideration MeasurementPeriodAdjustmentsRecognisedForParticularAsMeasurementperiodadjustmentsrecognisedforparticular 3512 ind-as setsLiabilitiesNoncontrollingInterestsOrItemsOfConsiderati assets, liabilities, non-controlling interests or items of on consideration Increase (decrease) in contingent consideration Assets 3513 ind-as IncreaseDecreaseInContingentConsiderationAssetsLiability (liability) ExplanationOfAnyChangesInRecognisedAmountsOfContin Explanation of any changes in recognised amounts of 3514 ind-as gentConsideration contingent consideration ExplanationOfAnyChangesInRangeOfOutcomesUndiscountExplanation of any changes in range of undiscounted 3515 ind-as edAndReasonsForThoseChangesForContingentConsiderati outcomes and reasons for those changes for contingent on consideration DescriptionOfValuationTechniquesAndKeyModelInputsUs Descriptionofvaluationtechniquesandkeymodelinputs 3516 ind-as edToMeasureContingentConsideration used to measure contingent consideration Gain (loss) that relates to identifiable assets acquired or GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilliabilitiesassumedinbusinesscombinationandisofsuch 3517 ind-as itiesAssumedInBusinessCombination size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements Explanationofgainorlossthatrelatestoidentifiableassets acquiredorliabilitiesassumedinbusinesscombinationand ExplanationOfGainOrLossThatRelatesToIdentifiableAssets 3518 ind-as is of such size, nature or incidence that disclosure is AcquiredOrLiabilitiesAssumedInBusinessCombination relevant to understanding combined entity's financial statements DisclosureOfReconciliationOfChangesInGoodwillExplanat Disclosureofreconciliationofchangesingoodwill[Text 3519 ind-as ory Block] 3520 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] DisclosureOfReconciliationOfChangesInGoodwillLineItem Disclosureofreconciliationofchangesingoodwill[Line 3521 ind-as s items] 3522 ind-as ReconciliationOfChangesInGoodwillAbstract Reconciliation of changes in goodwill [Abstract] 3523 ind-as ChangesInGoodwillAbstract Changes in goodwill [Abstract] Subsequent recognition of 3524 ind-as SubsequentRecognitionOfDeferredTaxAssetsGoodwill Subsequent recognition of deferred tax assets, goodwill deferred tax assets, goodwill Total increase (decrease) IncreaseDecreaseThroughTransfersAndOtherChangesGood Increase (decrease) through transfers and other changes,through 3525 ind-as will goodwill transfers and other changes, goodwill DisclosureOfTransactionsRecognisedSeparatelyFromAcqui Disclosure of transactions recognised separately from 3526 ind-as sitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCom acquisition of assets and assumption of liabilities in binationExplanatory business combination [Text Block] DisclosureOfTransactionsRecognisedSeparatelyFromAcqui Disclosure of transactions recognised separately from 3527 ind-as sitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCom acquisition of assets and assumption of liabilities in binationAbstract business combination [Abstract]864 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfTransactionsRecognisedSeparatelyFromAcqui Disclosure of transactions recognised separately from 3528 ind-as sitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCom acquisition of assets and assumption of liabilities in binationTable business combination [Table] Transactions recognised separately from acquisition of TransactionsRecognisedSeparatelyFromAcquisitionOfAsset 3529 ind-as assetsandassumptionofliabilitiesinbusinesscombination sAndAssumptionOfLiabilitiesInBusinessCombinationAxis [Axis] DisclosureOfTransactionsRecognisedSeparatelyFromAcqui Disclosure of transactions recognised separately from 3530 ind-as sitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCom acquisition of assets and assumption of liabilities in binationLineItems business combination [Line items] ExplanationOfTransactionsRecognisedSeparatelyFromAcq Description of transaction recognised separately from 3531 ind-as uisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCo acquisition of assets and assumption of liabilities in mbination business combination DescriptionOfAccountingForTransactionRecognisedSeparatDescription of accounting for transaction recognised 3532 ind-as elyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInseparately from acquisition of assets and assumption of BusinessCombination liabilities in business combination AmountsRecognisedForTransactionRecognisedSeparatelyF Amountsrecognisedfortransactionrecognisedseparately 3533 ind-as romAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBus fromacquisitionofassetsandassumptionofliabilitiesin inessCombination business combination AcquisitionrelatedCostsForTransactionRecognisedSeparatelAcquisition-related costs for transaction recognised 3534 ind-as yFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBseparately from acquisition of assets and assumption of usinessCombination liabilities in business combination AcquisitionrelatedCostsRecognisedAsExpenseForTransacti Acquisition-related costs recognised as expense for 3535 ind-as onRecognisedSeparatelyFromAcquisitionOfAssetsAndAssu transactionrecognisedseparatelyfromacquisitionofassets mptionOfLiabilitiesInBusinessCombination and assumption of liabilities in business combination IssueCostsNotRecognisedAsExpenseForTransactionRecognIssue costs not recognised as expense for transaction 3536 ind-as isedSeparatelyFromAcquisitionOfAssetsAndAssumptionOf recognised separately from acquisition of assets and LiabilitiesInBusinessCombination assumption of liabilities in business combination DescriptionOfLineItemsInFinancialStatementsForAmounts Description of line items in financial statements for RecognisedForTransactionRecognisedSeparatelyFromAcqu amounts recognised for transaction recognised separately 3537 ind-as isitionOfAssetsAndAssumptionOfLiabilitiesInBusinessComfromacquisitionofassetsandassumptionofliabilitiesin bination business combination Description of line items in statement of comprehensive DescriptionOfLineItemsForAcquisitionRelatedCostsRecogn incomeforamountsofacquisition-relatedcostsrecognised isedAsExpenseForTransactionRecognisedSeparatelyFromA 3538 ind-as as expense for transaction recognised separately from cquisitionOfAssetsAndAssumptionOfLiabilitiesInBusiness acquisition of assets and assumption of liabilities in Combination business combination MethodUsedToDetermineSettlementAmountForPreexisting Method used to determine settlement amount for pre- RelationshipForTransactionRecognisedSeparatelyFromAcq existingrelationshipfor transactionrecognisedseparately 3539 ind-as uisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCo fromacquisitionofassetsandassumptionofliabilitiesin mbination business combination DescriptionOfHowIssueCostsNotRecognisedAsExpenseWe Descriptionofhowissuecostsnotrecognisedasexpense reRecognisedForTransactionRecognisedSeparatelyFromAc wererecognisedfortransactionrecognisedseparatelyfrom 3540 ind-as quisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessC acquisition of assets and assumption of liabilities in ombination business combination 3541 ind-as DisclosureOfAcquiredReceivablesExplanatory Disclosure of acquired receivables [Text Block] 3542 ind-as DisclosureOfAcquiredReceivablesAbstract Disclosure of acquired receivables [Abstract] 3543 ind-as DisclosureOfAcquiredReceivablesTable Disclosure of acquired receivables [Table] 3544 ind-as ClassesOfAcquiredReceivablesAxis Classes of acquired receivables [Axis] 3545 ind-as ClassesOfAcquiredReceivablesMember Classes of acquired receivables [Member] 3546 ind-as LoansAcquiredInBusinessCombinationMember Loans acquired in business combination [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 865 DirectFinanceLeasesAcquiredInBusinessCombinationMem Direct finance leases acquired in business combination 3547 ind-as ber [Member] 3548 ind-as DisclosureOfAcquiredReceivablesLineItems Disclosure of acquired receivables [Line items] 3549 ind-as FairValueOfAcquiredReceivables Fair value of acquired receivables GrossContractualAmountsReceivableForAcquiredReceivab Gross contractual amounts receivable for acquired 3550 ind-as les receivables BestEstimateAtAcquisitionDateOfContractualCashFlowsN Bestestimateatacquisitiondateofcontractualcashflows 3551 ind-as otExpectedToBeCollectedForAcquiredReceivables not expected to be collected for acquired receivables DisclosureOfContingentLiabilitiesInBusinessCombinationE Disclosureofcontingentliabilitiesinbusinesscombination 3552 ind-as xplanatory [Text Block] DisclosureOfContingentLiabilitiesInBusinessCombinationADisclosureofcontingentliabilitiesinbusinesscombination 3553 ind-as bstract [Abstract] DisclosureOfContingentLiabilitiesInBusinessCombinationT Disclosureofcontingentliabilitiesinbusinesscombination 3554 ind-as able [Table] DisclosureOfContingentLiabilitiesInBusinessCombinationL Disclosureofcontingentliabilitiesinbusinesscombination 3555 ind-as ineItems [Line items] DescriptionOfNatureOfObligationContingentLiabilitiesInB Descriptionofnatureofobligation,contingentliabilitiesin 3556 ind-as usinessCombination business combination DescriptionOfExpectedTimingOfOutflowsContingentLiabil Description of expected timing of outflows, contingent 3557 ind-as itiesInBusinessCombination liabilities in business combination IndicationOfUncertaintiesOfAmountOrTimingOfOutflows Indicationofuncertaintiesofamountortimingofoutflows, 3558 ind-as ContingentLiabilitiesInBusinessCombination contingent liabilities in business combination DescriptionOfMajorAssumptionsMadeConcerningFutureEvDescriptionofmajorassumptionsmadeconcerningfuture 3559 ind-as entsContingentLiabilitiesInBusinessCombination events, contingent liabilities in business combination ExpectedReimbursementContingentLiabilitiesInBusinessCoExpectedreimbursement,contingentliabilitiesinbusiness 3560 ind-as mbination combination AssetsRecognisedForExpectedReimbursementContingentLi Assetsrecognisedforexpectedreimbursement,contingent 3561 ind-as abilitiesInBusinessCombination liabilities in business combination ExplanationOfEstimatedFinancialEffectContingentLiabiliti Explanation of estimated financial effect, contingent 3562 ind-as esInBusinessCombination liabilities in business combination EstimatedFinancialEffectContingentLiabilitiesInBusinessC Estimatedfinancialeffect,contingentliabilitiesinbusiness 3563 ind-as ombination combination ExplanationOfPossibilityOfReimbursementContingentLiabi Explanation of possibility of reimbursement, contingent 3564 ind-as litiesInBusinessCombination liabilities in business combination DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliDescription of reasons why liabilitycannot be measured 3565 ind-as ably reliably ReconciliationOfChangesInContingentLiabilitiesRecognise Reconciliation of changes in contingent liabilities 3566 ind-as dInBusinessCombinationAbstract recognised in business combination [Abstract] Contingent Contingent liabilities liabilities recognised inrecognisedin 3567 ind-as ContingentLiabilitiesRecognisedInBusinessCombination Contingent liabilities recognised in business combination business business combination atcombination beginning ofat end of period period ChangesInContingentLiabilitiesRecognisedInBusinessCom Changes in contingent liabilities recognised in business 3568 ind-as binationAbstract combination [Abstract] AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusiAdditional liabilities, contingent liabilities recognised in 3569 ind-as nessCombinationAbstract business combination [Abstract] NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCNewliabilities,contingentliabilitiesrecognisedinbusiness 3570 ind-as ombination combination IncreaseDecreaseInExistingLiabilitiesContingentLiabilities Increase in existing liabilities, contingent liabilities 3571 ind-as RecognisedInBusinessCombination recognised in business combination866 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total additional liabilities, AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusiAdditional liabilities, contingent liabilities recognised incontingent 3572 ind-as nessCombination business combination liabilities recognised in business combination Settled liabilities, contingent SettledLiabilitiesContingentLiabilitiesRecognisedInBusines Settled liabilities, contingent liabilities recognised in 3573 ind-as liabilities sCombination business combination recognised in business combination Reversed unsettled liabilities, ReversedUnsettledLiabilitiesContingentLiabilitiesRecognis Reversed unsettled liabilities, contingent liabilities contingent 3574 ind-as edInBusinessCombination recognised in business combination liabilities recognised in business combination IncreaseThroughAdjustmentsArisingFromPassageOfTimeC Increasethroughadjustmentsarisingfrompassageoftime, 3575 ind-as ontingentLiabilitiesRecognisedInBusinessCombination contingent liabilities recognised in business combination IncreaseDecreaseThroughChangeInDiscountRateContingen Increase (decrease) through change in discount rate, 3576 ind-as tLiabilitiesRecognisedInBusinessCombination contingent liabilities recognised in business combination Total increase (decrease) in IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinIncrease (decrease) in contingent liabilities recognisedin 3577 ind-as contingent essCombination business combination liabilities recognised in business combination Explanationofwhichdisclosurescouldnotbemadeand ExplanationWhichDisclosuresCouldNotBeMadeAndReaso reasonswhytheycannotbemadeifinitialaccountingfor 3578 ind-as nsWhyTheyCannotBeMadeIfInitialAccountingForBusiness business combination is incomplete at time financial CombinationIsIncomplete statements are authorised for issue DisclosureOfConsolidatedAndSeparateFinancialStatements 3579 ind-as Disclosure of separate financial statements [Text Block] Explanatory 3580 ind-as DescriptionOfNatureOfFinancialStatements Description of nature of financial statements DescriptionOfReasonWhyConsolidatedFinancialStatements Descriptionoffactthatexemptionfromconsolidationhas 3581 ind-as HaveNotBeenPrepared been used NameOfEntityWhoseConsolidatedFinancialStatementsHaveName of entity whose consolidated financial statements 3582 ind-as BeenProducedForPublicUse have been produced for public use PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFina Principal place of business of entity whose consolidated 3583 ind-as ncialStatementsHaveBeenProducedForPublicUse financial statements have been produced for public use[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 867 CountryOfIncorporationOfEntityWhoseConsolidatedFinancCountry of incorporation of entity whose consolidated 3584 ind-as ialStatementsHaveBeenProducedForPublicUse financial statements have been produced for public use AddressWhereConsolidatedFinancialStatementsAreObtaina Address where consolidated financial statements are 3585 ind-as ble obtainable 3586 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesAbstract Disclosure of subsidiaries [Abstract] 3587 ind-as DisclosureOfSignificantInvestmentsInSubsidiariesTable Disclosure of subsidiaries [Table] 3588 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] DisclosureOfSignificantInvestmentsInSubsidiariesLineItem 3589 ind-as Disclosure of subsidiaries [Line items] s 3590 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary 3591 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary 3592 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary 3593 ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] 3594 ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] 3595 ind-as JointVenturesAxis Joint ventures [Axis] 3596 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] 3597 ind-as NameOfJointVenture Name of joint venture 3598 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture 3599 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture 3600 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture 3601 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture 3602 ind-as DisclosureOfSignificantInvestmentsInAssociatesAbstract Disclosure of associates [Abstract] 3603 ind-as DisclosureOfSignificantInvestmentsInAssociatesTable Disclosure of associates [Table] 3604 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] 3605 ind-as DisclosureOfSignificantInvestmentsInAssociatesLineItems Disclosure of associates [Line items] 3606 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate 3607 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate 3608 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate 3609 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate 3610 ind-as MethodUsedToAccountForInvestmentsInSubsidiaries Method used to account for investments in subsidiaries 3611 ind-as MethodUsedToAccountForInvestmentsInJointVentures Method used to account for investments in joint ventures 3612 ind-as MethodUsedToAccountForInvestmentsInAssociates Method used to account for investments in associates StatementThatInvestmentEntityPreparesSeparateFinancialStStatementthatinvestmententitypreparesseparatefinancial 3613 ind-as atementsAsItsOnlyFinancialStatements statements as its only financial statements DescriptionOfIdentificationOfFinancialStatementsToWhichDescription of identification of financial statements to 3614 ind-as SeparateFinancialStatementsRelate which separate financial statements relate 3615 ind-as DisclosureOfInterestsInOtherEntitiesExplanatory Disclosure of interests in other entities [Text Block] DisclosureOfSignificantJudgementsAndAssumptionsMadeI Disclosureofsignificantjudgementsandassumptionsmade 3616 ind-as nRelationToInterestsInOtherEntitiesExplanatory in relation to interests in other entities [Text Block] DescriptionOfReasonWhyEntityWithMoreThanHalfOfVoti Description of significant judgements and assumptions 3617 ind-as ngPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiary made indeterminingthatentitydoesnotcontrolanother DueToAbsenceOfControl entity even though it holds more than half of voting rights DescriptionOfSignificantJudgementsAndAssumptionsMade Description of significant judgements and assumptions 3618 ind-as InDeterminingThatEntityIsAgentOrPrincipal made in determining that entity is agent or principal868 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Description of reasons why presumption investor has DescriptionOfReasonsWhyPresumptionThatInterestOfMore 3619 ind-as significant influence is overcome when its interest in ThanTwentyPerCentInAssociateIsOvercome investee is more than twenty per cent Descriptionofreasonswhypresumptioninvestordoesnot DescriptionOfReasonsWhyPresumptionThatInterestOfLess 3620 ind-as havesignificantinfluenceisovercomewhenitsinterestin ThanTwentyPerCentInAssociateIsOvercome investee is less than twenty per cent DisclosureOfHowEntityAggregatedInterestsInSimilarEntitieDisclosure of how entity aggregated interests in similar 3621 ind-as sExplanatory entities [Text Block] 3622 ind-as DisclosureOfInterestsInSubsidiariesExplanatory Disclosure of interests in subsidiaries [Text Block] 3623 ind-as DisclosureOfCompositionOfGroupExplanatory Disclosure of composition of group [Text Block] ProportionOfOwnershipInterestsHeldByNoncontrollingInte Proportionofownershipinterestsheldbynon-controlling 3624 ind-as rests interests 3625 ind-as ProportionOfVotingRightsHeldByNoncontrollingInterests Proportion of voting rights held by non-controlling interests 3626 ind-as ProfitLossAttributableToNoncontrollingInterests Profit (loss), attributable to non-controlling interests 3627 ind-as DividendsPaidToNoncontrollingInterests Dividends paid to non-controlling interests DescriptionOfSignificantRestrictionsOnEntitysAbilityToAc Descriptionofsignificantrestrictionsonentity'sabilityto 3628 ind-as cessOrUseAssetsAndSettleLiabilitiesOfGroup access or use assets and settle liabilities of group DescriptionOfNatureAndExtentToWhichProtectiveRightsO Descriptionofnatureandextenttowhichprotectiverights 3629 ind-as fNoncontrollingInterestsCanSignificantlyRestrictEntitysAbi ofnon-controllinginterestscansignificantlyrestrictentity's lityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup ability to access or use assets and settle liabilities of group 3630 ind-as AssetsToWhichSignificantRestrictionsApply Assets to which significant restrictions apply 3631 ind-as LiabilitiesToWhichSignificantRestrictionsApply Liabilities to which significant restrictions apply DisclosureOfInformationAboutConsolidatedStructuredEntit Disclosure of information about consolidated structured 3632 ind-as iesExplanatory entities [Text Block] DisclosureOfInformationAboutConsolidatedStructuredEntit Disclosure of information about consolidated structured 3633 ind-as iesAbstract entities [Abstract] DisclosureOfInformationAboutConsolidatedStructuredEntit Disclosure of information about consolidated structured 3634 ind-as iesTable entities [Table] 3635 ind-as ConsolidatedStructuredEntitiesAxis Consolidated structured entities [Axis] DisclosureOfInformationAboutConsolidatedStructuredEntit Disclosure of information about consolidated structured 3636 ind-as iesLineItems entities [Line items] DescriptionOfTermsOfContractualArrangementsThatCould Descriptionoftermsofcontractualarrangementsthatcould 3637 ind-as RequireParentOrSubsidiariesToProvideFinancialSupportTo requireparentorsubsidiariestoprovidefinancialsupportto StructuredEntity structured entity DescriptionOfTypeOfSupportProvidedToStructuredEntity Descriptionoftypeofsupportprovidedtostructuredentity 3638 ind-as WithoutHavingContractualObligationToDoSo without having contractual obligation to do so SupportProvidedToStructuredEntityWithoutHavingContractSupport provided to structured entity without having 3639 ind-as ualObligationToDoSo contractual obligation to do so DescriptionOfReasonsForProvidingSupportToStructuredEn Descriptionofreasonsforprovidingsupporttostructured 3640 ind-as tityWithoutHavingContractualObligationToDoSo entity without having contractual obligation to do so ExplanationOfFactorsInReachingDecisionThatProvisionOf Explanation of factors in reaching decision to provide 3641 ind-as SupportToPreviouslyUnconsolidatedStructuredEntityResult supporttopreviouslyunconsolidatedstructuredentitythat edInObtainingControl resulted in obtaining control DescriptionOfIntentionsToProvideSupportToStructuredEnti Descriptionofintentionstoprovidesupporttostructured 3642 ind-as ty entity DisclosureOfEffectsOfChangesInParentsOwnershipInterestIDisclosure of effects of changes in parent's ownership 3643 ind-as nSubsidiaryThatDoNotResultInLossOfControlOnEquityAtt interestinsubsidiarythatdonotresultinlossofcontrolon ributableToOwnersOfParentExplanatory equity attributable to owners of parent [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 869 IncreaseDecreaseThroughChangesInOwnershipInterestsInS Increase(decrease)throughchangesinownershipinterests 3644 ind-as ubsidiariesThatDoNotResultInLossOfControlEquityAttributinsubsidiariesthatdonotresultinlossofcontrol,equity ableToOwnersOfParent attributable to owners of parent 3645 ind-as GainsLossesRecognisedWhenControlInSubsidiaryIsLost Gains (losses) recognised when control of subsidiary is lost PortionOfGainsLossesRecognisedWhenControlOfSubsidiar Portion of gains (losses) recognised when control of 3646 ind-as yIsLostAttributableToRecognisingInvestmentRetainedInFor subsidiary is lost, attributable to recognising investment merSubsidiary retained in former subsidiary ExplanationOfGainsLossesRecognisedWhenControlInSubsiDescriptionoflineitem(s)inprofitorlossinwhichgain 3647 ind-as diaryIsLost (loss) is recognised when control of subsidiary is lost 3648 ind-as DisclosureOfInterestsInAssociatesExplanatory Disclosure of interests in associates [Text Block] 3649 ind-as DescriptionOfNatureOfEntitysRelationshipWithAssociate Description of nature of entity's relationship with associate DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsDescriptionofwhetherinvestmentinassociateismeasured 3650 ind-as ingEquityMethodOrAtFairValue using equity method or at fair value DescriptionOfBasisOfPreparationOfSummarisedFinancialInDescriptionofbasisofpreparationofsummarisedfinancial 3651 ind-as formationOfAssociate information of associate 3652 ind-as DividendsReceived Dividends received FairValueOfInvestmentsInAssociatesWherePriceQuotationsFairvalueofinvestmentsinassociatesforwhichthereare 3653 ind-as Published quoted market prices Total share of other comprehensi ve income of associates ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates andand joint 3654 ind-as VenturesAccountedForUsingEquityMethod joint ventures accounted for using equity method, net of tax ventures accounted for using equity method, net of tax DisclosureOfReconciliationOfSummarisedFinancialInformaDisclosure of reconciliation of summarised financial 3655 ind-as tionOfAssociateAccountedForUsingEquityMethodToCarryiinformationofassociateaccountedforusingequitymethod ngAmountOfInterestInAssociateExplanatory to carrying amount of interest in associate [Text Block] DescriptionOfNatureAndExtentOfSignificantRestrictionsO Descriptionofnatureandextentofsignificantrestrictions 3656 ind-as nTransferOfFundsToParent on transfer of funds to parent DescriptionOfReasonWhyUsingDifferentReportingDateOr Descriptionofreasonwhyusingdifferentreportingdateor 3657 ind-as PeriodForAssociate period for associate 3658 ind-as UnrecognisedShareOfLossesOfAssociates Unrecognised share of losses of associates 3659 ind-as CumulativeUnrecognisedShareOfLossesOfAssociates Cumulative unrecognised share of losses of associates ContingentLiabilitiesIncurredInRelationToInterestsInAssociContingent liabilities incurred in relation to interests in 3660 ind-as ates associates 3661 ind-as DisclosureOfInterestsInJointArrangementsExplanatory Disclosure of interests in joint arrangements [Text Block] 3662 ind-as DisclosureOfJointOperationsExplanatory Disclosure of joint operations [Text Block] 3663 ind-as DisclosureOfJointOperationsAbstract Disclosure of joint operations [Abstract] 3664 ind-as DisclosureOfJointOperationsTable Disclosure of joint operations [Table] 3665 ind-as JointOperationsAxis Joint operations [Axis]870 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3666 ind-as DisclosureOfJointOperationsLineItems Disclosure of joint operations [Line items] 3667 ind-as NameOfJointOperation Name of joint operation DescriptionOfNatureOfEntitysRelationshipWithJointOperatDescription of nature of entity's relationship with joint 3668 ind-as ion operation 3669 ind-as PrincipalPlaceOfBusinessOfJointOperation Principal place of business of joint operation 3670 ind-as CountryOfIncorporationOfJointOperation Country of incorporation of joint operation 3671 ind-as ProportionOfOwnershipInterestInJointOperation Proportion of ownership interest in joint operation 3672 ind-as ProportionOfVotingRightsHeldInJointOperation Proportion of voting rights held in joint operation DescriptionOfNatureOfEntitysRelationshipWithJointVentu Description of nature of entity's relationship with joint 3673 ind-as re venture DescriptionOfWhetherInvestmentInJointVentureIsMeasure Description of whether investment in joint venture is 3674 ind-as dUsingEquityMethodOrAtFairValue measured using equity method or at fair value DescriptionOfBasisOfPreparationOfSummarisedFinancialInDescriptionofbasisofpreparationofsummarisedfinancial 3675 ind-as formationOfJointVenture information of joint venture FairValueOfInvestmentInJointVenturesWherePriceQuotatioFairvalueofinvestmentsinjointventuresforwhichthere 3676 ind-as nsPublished are quoted market prices Disclosure of reconciliation of summarised financial DisclosureOfReconciliationOfSummarisedFinancialInforma information of joint venture accounted for using equity 3677 ind-as tionOfJointVentureAccountedForUsingEquityMethodToCa methodtocarryingamountofinterestinjointventure[Text rryingAmountOfInterestInJointVentureExplanatory Block] DescriptionOfReasonWhyUsingDifferentReportingDateOr Descriptionofreasonwhyusingdifferentreportingdateor 3678 ind-as PeriodForJointVenture period for joint venture 3679 ind-as UnrecognisedShareOfLossesOfJointVentures Unrecognised share of losses of joint ventures 3680 ind-as CumulativeUnrecognisedShareOfLossesOfJointVentures Cumulative unrecognised share of losses of joint ventures 3681 ind-as CommitmentsInRelationToJointVentures Commitments in relation to joint ventures DisclosureOfInterestsInUnconsolidatedStructuredEntitiesE Disclosureofinterestsinunconsolidatedstructuredentities 3682 ind-as xplanatory [Text Block] Disclosure of unconsolidated structured entities [Text 3683 ind-as DisclosureOfUnconsolidatedStructuredEntitiesExplanatory Block] 3684 ind-as DisclosureOfUnconsolidatedStructuredEntitiesAbstract Disclosure of unconsolidated structured entities [Abstract] 3685 ind-as DisclosureOfUnconsolidatedStructuredEntitiesTable Disclosure of unconsolidated structured entities [Table] 3686 ind-as UnconsolidatedStructuredEntitiesAxis Unconsolidated structured entities [Axis] 3687 ind-as UnconsolidatedStructuredEntitiesMember Unconsolidated structured entities [Member] 3688 ind-as SecuritisationVehiclesMember Securitisation vehicles [Member] 3689 ind-as AssetsbackedFinancingsMember Assets-backed financings [Member] 3690 ind-as InvestmentFundsMember Investment funds [Member] Disclosure of unconsolidated structured entities [Line 3691 ind-as DisclosureOfUnconsolidatedStructuredEntitiesLineItems items] DisclosureOfInformationAboutInterestsInStructuredEntityE Disclosure of information about interests in structured 3692 ind-as xplanatory entity [Text Block] DescriptionOfHowEntityDeterminedWhichStructuredEntiti Description of how entity determined which structured 3693 ind-as esItSponsored entities it sponsored 3694 ind-as IncomeFromStructuredEntities Income from structured entities 3695 ind-as DescriptionOfTypesOfIncomeFromStructuredEntities Description of types of income from structured entities 3696 ind-as AssetsTransferredToStructuredEntitiesAtTimeOfTransfer Assets transferred to structured entities, at time of transfer AssetsRecognisedInEntitysFinancialStatementsInRelationT Assetsrecognisedinentity'sfinancialstatementsinrelation 3697 ind-as oStructuredEntities to structured entities LiabilitiesRecognisedInEntitysFinancialStatementsInRelati Liabilities recognised in entity's financial statements in 3698 ind-as onToStructuredEntities relation to structured entities DescriptionOfLineItemsInBalanceSheetInWhichAssetsAnd DescriptionoflineitemsinbalanceSheetinwhichassets 3699 ind-as LiabilitiesRecognisedInRelationToStructuredEntitiesAreRe andliabilitiesrecognisedinrelationtostructuredentities cognised are recognised MaximumExposureToLossFromInterestsInStructuredEntitieMaximum exposure to loss from interests in structured 3700 ind-as s entities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 871 InformationAboutHowMaximumExposureToLossFromInterInformation about how maximum exposure to loss from 3701 ind-as estsInStructuredEntitiesIsDetermined interests in structured entities is determined Descriptionoffactandreasonswhymaximumexposureto DescriptionOfFactAndReasonsWhyMaximumExposureToL 3702 ind-as loss from interests in structured entities cannot be ossFromInterestsInStructuredEntitiesCannotBeQuantified quantified DescriptionOfComparisonBetweenAssetsAndLiabilitiesRec Description of comparison between assets and liabilities 3703 ind-as ognisedInRelationToStructuredEntitiesAndMaximumExpos recognisedinrelationtostructuredentitiesandmaximum ureToLossFromInterestsInStructuredEntities exposure to loss from interests in structured entities AdditionalInformationAboutNatureOfAndChangesInRisks Additionalinformationaboutnatureofandchangesinrisks 3704 ind-as AssociatedWithInterestsInStructuredEntitiesExplanatory associated with interests in structured entities [Text Block] 3705 ind-as LossesIncurredInRelationToInterestsInStructuredEntities Losses incurred in relation to interests in structured entities DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOf Descriptionofwhetherentityisrequiredtoabsorblossesof 3706 ind-as StructuredEntitiesBeforeOtherParties structured entities before other parties MaximumLimitOfLossesOfStructuredEntitiesWhichEntityI Maximumlimitoflossesofstructuredentitieswhichentity 3707 ind-as sRequiredToAbsorbBeforeOtherParties is required to absorb before other parties DisclosureOfRankingAndAmountsOfPotentialLossesInStru Disclosure of rankingandamountsofpotentiallossesin 3708 ind-as cturedEntitiesBorneByPartiesWhoseInterestsRankLowerTh structured entities borne by parties whose interests rank anEntitysInterestsExplanatory lower than entity's interests [Text Block] DisclosureOfInformationAboutLiquidityArrangementsGuar Disclosure of information about liquidity arrangements, anteesOrOtherCommitmentsWithThirdPartiesThatMayAffe guarantees or other commitments with third parties that 3709 ind-as ctFairValueOrRiskOfInterestsInStructuredEntitiesExplanatomay affect fair value or risk of interests in structured ry entities [Text Block] DescriptionOfDifficultiesStructuredEntityExperiencedInFinDescriptionofdifficultiesstructuredentityexperiencedin 3710 ind-as ancingItsActivities financing its activities DisclosureOfFormsOfFundingOfStructuredEntityAndTheir Disclosureofformsoffundingofstructuredentityandtheir 3711 ind-as WeightedaverageLifeExplanatory weighted-average life [Text Block] 3712 ind-as DisclosureOfInvestmentEntitiesExplanatory Disclosure of investment entities [Text Block] InformationAboutSignificantJudgementsAndAssumptionsMInformationaboutsignificantjudgementsandassumptions 3713 ind-as adeInDeterminingThatEntityIsInvestmentEntity made in determining that entity is investment entity Description of reasons for concluding that entity is DescriptionOfReasonsForConcludingThatEntityIsInvestme 3714 ind-as investmententityifitdoesnothaveoneormoretypical ntEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics characteristics 3715 ind-as DescriptionOfChangeOfInvestmentEntityStatus Description of change of investment entity status Description of reasons for change of investment entity 3716 ind-as DescriptionOfReasonsForChangeOfInvestmentEntityStatus status DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnF Disclosureofeffectofchangeofinvestmententitystatus 3717 ind-as inancialStatementsExplanatory on financial statements [Text Block] FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOf Fairvalueofsubsidiariesthatceasetobeconsolidatedasof 3718 ind-as DateOfChangeOfInvestmentEntityStatus date of change of investment entity status GainLossOnCessationOfConsolidationOfSubsidiariesDueT Gain (loss) on cessation of consolidation of subsidiaries 3719 ind-as oChangeOfInvestmentEntityStatus due to change of investment entity status Descriptionoflineitem(s)inprofitorlossinwhichgain DescriptionOfLineItemsInProfitOrLossInWhichGainLossO 3720 ind-as (loss) on cessation of consolidation of subsidiaries is nCessationOfConsolidationOfSubsidiariesIsRecognised recognised StatementThatInvestmentEntityIsRequiredToApplyExcepti Statement that investment entity is required to apply 3721 ind-as onFromConsolidation exception from consolidation DisclosureOfInformationAboutUnconsolidatedSubsidiaries Disclosure of information about unconsolidated 3722 ind-as Explanatory subsidiaries [Text Block] DisclosureOfInformationAboutUnconsolidatedSubsidiaries Disclosure of information about unconsolidated 3723 ind-as Abstract subsidiaries [Abstract]872 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfInformationAboutUnconsolidatedSubsidiaries Disclosure of information about unconsolidated 3724 ind-as Table subsidiaries [Table] 3725 ind-as UnconsolidatedSubsidiariesAxis Unconsolidated subsidiaries [Axis] DisclosureOfInformationAboutUnconsolidatedSubsidiaries Disclosure of information about unconsolidated 3726 ind-as LineItems subsidiaries [Line items] DescriptionOfCurrentCommitmentsOrIntentionsToProvide Description of current commitments or intentions to 3727 ind-as SupportToSubsidiary provide support to subsidiary Descriptionoftype ofsupportprovidedtosubsidiaryby DescriptionOfTypeOfSupportProvidedToSubsidiaryWithou 3728 ind-as investment entity or its subsidiaries without having tHavingContractualObligationToDoSo contractual obligation to do so SupportProvidedToSubsidiaryWithoutHavingContractualO Supportprovidedtosubsidiarybyinvestmententityorits 3729 ind-as bligationToDoSo subsidiaries without having contractual obligation to do so Descriptionofreasonsforprovidingsupporttosubsidiary DescriptionOfReasonsForProvidingSupportToSubsidiaryWi 3730 ind-as by investment entity or its subsidiaries without having thoutHavingContractualObligationToDoSo contractual obligation to do so DisclosureOfInformationAboutUnconsolidatedStructuredEnDisclosureofinformationaboutunconsolidatedstructured 3731 ind-as titiesControlledByInvestmentEntityExplanatory entities controlled by investment entity [Text Block] DisclosureOfInformationAboutUnconsolidatedStructuredEnDisclosureofinformationaboutunconsolidatedstructured 3732 ind-as titiesControlledByInvestmentEntityAbstract entities controlled by investment entity [Abstract] DisclosureOfInformationAboutUnconsolidatedStructuredEnDisclosureofinformationaboutunconsolidatedstructured 3733 ind-as titiesControlledByInvestmentEntityTable entities controlled by investment entity [Table] UnconsolidatedStructuredEntitiesControlledByInvestmentE Unconsolidatedstructuredentitiescontrolledbyinvestment 3734 ind-as ntityAxis entity [Axis] DisclosureOfInformationAboutUnconsolidatedStructuredEnDisclosureofinformationaboutunconsolidatedstructured 3735 ind-as titiesControlledByInvestmentEntityLineItems entities controlled by investment entity [Line items] DescriptionOfTermsOfContractualArrangementsThatCould Descriptionoftermsofcontractualarrangementsthatcould RequireInvestmentEntityOrItsSubsidiariesToProvideFinanc require investment entity or its subsidiaries to provide 3736 ind-as ialSupportToUnconsolidatedStructuredEntityControlledByI financial support to unconsolidated structured entity nvestmentEntity controlled by investment entity ExplanationOfRelevantFactorsInReachingDecisionToProvi Explanation of relevant factors in reaching decision to 3737 ind-as deSupportThatResultedInControllingUnconsolidatedStructu providesupportthatresultedincontrollingunconsolidated redEntity structured entity DisclosureOfImpairmentLossAndReversalOfImpairmentLo Disclosureofimpairmentlossandreversalofimpairment 3738 ind-as ssExplanatory loss [Text Block] 3739 ind-as OtherImpairedAssetsMember Other impaired assets [Member] DescriptionOfLineItemsInStatementOfComprehensiveInco Descriptionoflineitem(s)instatementofcomprehensive 3740 ind-as meInWhichImpairmentLossesRecognisedInProfitOrLossAr incomeinwhichimpairmentlossesrecognisedinprofitor eIncluded loss are included DescriptionOfLineItemsInStatementOfComprehensiveInco Descriptionoflineitem(s)instatementofcomprehensive 3741 ind-as meInWhichImpairmentLossesRecognisedInProfitOrLossAr incomeinwhichimpairmentlossesrecognisedinprofitor eReversed loss are reversed DisclosureOfInformationForEachMaterialImpairmentLossRDisclosureofinformationforimpairmentlossrecognisedor 3742 ind-as ecognisedOrReversedForIndividualAssetsOrCashgeneratingreversedforindividualAssetsorcash-generatingunit[Text UnitExplanatory Block] DisclosureOfInformationForEachMaterialImpairmentLossRDisclosureofinformationforimpairmentlossrecognisedor 3743 ind-as ecognisedOrReversedForIndividualAssetsOrCashgeneratingreversed for individual Assets or cash-generating unit UnitAbstract [Abstract] DisclosureOfInformationForEachMaterialImpairmentLossRDisclosureofinformationforimpairmentlossrecognisedor 3744 ind-as ecognisedOrReversedForIndividualAssetsOrCashgeneratingreversed for individual Assets or cash-generating unit UnitTable [Table] DisclosureOfInformationForEachMaterialImpairmentLossRDisclosureofinformationforimpairmentlossrecognisedor 3745 ind-as ecognisedOrReversedForIndividualAssetsOrCashgeneratingreversedforindividualAssetsorcash-generatingunit[Line UnitLineItems items] 3746 ind-as DescriptionOfNatureOfIndividualAssets Description of nature of individual Assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 873 DescriptionOfReportableSegmentToWhichIndividualAssetsDescription of reportable segment to which individual 3747 ind-as Belongs Assets belongs 3748 ind-as DescriptionOfCurrentAndFormerWayOfAggregatingAssets Description of current and former way of aggregating assets DescriptionOfReasonsForChangingWayCashgeneratingUni Description of reasons for changingwaycash-generating 3749 ind-as tIsIdentified unit is identified 3750 ind-as RecoverableAmountOfAssetsOrCashgeneratingUnit Recoverable amount of Assets or cash-generating unit InformationWhetherRecoverableAmountOfAssetsIsFairVal InformationwhetherrecoverableamountofAssetsisfair 3751 ind-as ueLessCostsToSellOrValueInUse value less costs of disposal or value in use DescriptionOfLevelOfFairValueHierarchyWithinWhichFairDescriptionofleveloffairvaluehierarchywithinwhich 3752 ind-as ValueMeasurementIsCategorised fair value measurement is categorised DescriptionOfValuationTechniquesUsedToMeasureFairVal Descriptionof valuationtechniques usedto measure fair 3753 ind-as ueLessCostsOfDisposal value less costs of disposal DescriptionOfChangeInValuationTechniqueUsedToMeasur Description of change in valuation technique used to 3754 ind-as eFairValueLessCostsOfDisposal measure fair value less costs of disposal DescriptionOfReasonsForChangeInValuationTechniqueUseDescriptionof reasonsfor change invaluationtechnique 3755 ind-as dToMeasureFairValueLessCostsOfDisposal used to measure fair value less costs of disposal DescriptionOfKeyAssumptionsOnWhichManagementHasB Descriptionofkeyassumptionsonwhichmanagementhas 3756 ind-as asedDeterminationOfFairValueLessCostsOfDisposal based determination of fair value less costs of disposal DescriptionOfManagementSApproachToDeterminingTheV Descriptionofmanagement’sapproachtodeterminingthe 3757 ind-as alueOrValuesAssignedToEachKeyAssumption value (or values) assigned to each key assumption DiscountRateUsedInCurrentMeasurementOfFairValueLess Discountrateusedincurrentmeasurementoffairvalueless 3758 ind-as CostsOfDisposal costs of disposal DiscountRateUsedInPreviousMeasurementOfFairValueLessDiscountrateusedinpreviousmeasurementoffairvalue 3759 ind-as CostsOfDisposal less costs of disposal DescriptionOfDiscountRatesUsedInCurrentEstimateOfValu 3760 ind-as Discount rate used in current estimate of value in use eInUse DescriptionOfDiscountRatesUsedInPreviousEstimateOfVal 3761 ind-as Discount rate used in previous estimate of value in use ueInUse ExplanationOfMainClassesOfAssetsAffectedByImpairment Explanation of main classes of assets affected by 3762 ind-as LossesOrReversalsOfImpairmentLosses impairment losses or reversals of impairment losses 3763 ind-as UnallocatedGoodwill Unallocated goodwill DisclosureOfGoodwillNotAllocatedToCashgeneratingUnit Explanation of goodwill not allocated to cash-generating 3764 ind-as Explanatory unit Explanation of fact that carrying amount of goodwill or ExplanationOfFactThatCarryingAmountOfGoodwillOrInta 3765 ind-as intangible assets with indefinite useful lives is not ngibleAssetsWithIndefiniteUsefulLivesIsNotSignificant significant ExplanationOfFactThatAggregateCarryingAmountOfGood Explanation of fact that aggregate carrying amount of 3766 ind-as willOrIntangibleAssetsWithIndefiniteUsefulLivesAllocated goodwill or intangible assets with indefinite useful lives ToRecoverableAmountsIsSignificant allocated to cash-generating units is significant DisclosureOfInformationForIndividualAssetsOrCashgenera Disclosureofinformationforcash-generatingunits[Text 3767 ind-as tingUnitWithSignificantAmountOfGoodwillOrIntangibleAs Block] setsWithIndefiniteUsefulLivesExplanatory DisclosureOfInformationForIndividualAssetsOrCashgenera Disclosure of information for cash-generating units 3768 ind-as tingUnitWithSignificantAmountOfGoodwillOrIntangibleAs [Abstract] setsWithIndefiniteUsefulLivesAbstract DisclosureOfInformationForIndividualAssetsOrCashgenera 3769 ind-as tingUnitWithSignificantAmountOfGoodwillOrIntangibleAs Disclosure of information for cash-generating units [Table] setsWithIndefiniteUsefulLivesTable874 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IndividualAssetsOrCashgeneratingUnitsWithSignificantAm 3770 ind-as ountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLi Cash-generating units [Axis] vesAxis DisclosureOfInformationForIndividualAssetsOrCashgenera Disclosure ofinformationforcash-generatingunits[Line 3771 ind-as tingUnitWithSignificantAmountOfGoodwillOrIntangibleAs items] setsWithIndefiniteUsefulLivesLineItems DescriptionOfBasisOnWhichUnitsRecoverableAmountHas Description of basis on which unit's recoverable amount has 3772 ind-as BeenDetermined been determined DescriptionOfKeyAssumptionsOnWhichManagementHasB Descriptionofkeyassumptionsonwhichmanagementhas 3773 ind-as asedCashFlowProjections based cash flow projections DescriptionOfManagementsApproachToDeterminingValue Description of management's approach to determining 3774 ind-as sAssignedToKeyAssumptions values assigned to key assumptions ExplanationOfPeriodOverWhichManagementHasProjected Explanation of period over which management has 3775 ind-as CashFlows projected cash flows DescriptionOfGrowthRateUsedToExtrapolateCashFlowPro 3776 ind-as Growth rate used to extrapolate cash flow projections jections DescriptionOfJustificationForUsingGrowthRateThatExceedDescription of justification for using growth rate that 3777 ind-as sLongtermAverageGrowthRate exceeds long-term average growth rate DescriptionOfDiscountRatesAppliedToCashFlowProjection 3778 ind-as Discount rate applied to cash flow projections s AmountByWhichUnitsRecoverableAmountExceedsItsCarryAmount by which unit's recoverable amount exceeds its 3779 ind-as ingAmount carrying amount 3780 ind-as ExplanationOfValueAssignedToKeyAssumption Explanation of value assigned to key assumption AmountByWhichValueAssignedToKeyAssumptionMustCh Amountbywhichvalueassignedtokeyassumptionmust 3781 ind-as angeInOrderForUnitsRecoverableAmountToBeEqualToCar changeinorderforunit'srecoverableamounttobeequalto ryingAmount carrying amount AmountOfShareInOtherComprehensiveIncomeConsolidate Amount of share in other comprehensive income 3782 ind-as d consolidated 3783 ind-as ShareInOtherComprehensiveIncomeConsolidated Share in other comprehensive income consolidated 3784 ind-as AmountOfShareInTotalComprehensiveIncomeConsolidated Amount of share in comprehensive income consolidated 3785 ind-as ShareInTotalComprehensiveIncomeConsolidated Share in comprehensive income consolidated 3786 ind-as ImpairmentLossRecognisedInProfitOrLoss Impairment loss recognised in profit or loss 3787 ind-as ReversalOfImpairmentLossRecognisedInProfitOrLoss Reversal of impairment loss recognised in profit or loss 3788 ind-as DisclosureOfDefinedBenefitPlansAbstract Disclosure of defined benefit plans [Abstract] 3789 ind-as DisclosureOfDefinedBenefitPlansTable Disclosure of defined benefit plans [Table] 3790 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] 3791 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] 3792 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] 3793 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] 3794 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] 3795 ind-as DisclosureOfDefinedBenefitPlansLineItems Disclosure of defined benefit plans [Line items] 3796 ind-as DescriptionOfTypeOfPlan Description of type of plan Defined benefit 3797 ind-as DefinedBenefitObligationAtPresentValue Defined benefit obligation, at present value obligation, at present value 3798 ind-as PlanAssetsAtFairValue Plan assets, at fair value Net surplus 3799 ind-as SurplusDeficitInPlan Surplus deficit in plan (deficit) in plan 3800 ind-as ActuarialAssumptionOfDiscountRates Actuarial assumption of discount rates 3801 ind-as ActuarialAssumptionOfExpectedRatesOfSalaryIncreases Actuarial assumption of expected rates of salary increases[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 875 3802 ind-as ActuarialAssumptionOfMedicalCostTrendRates Actuarial assumption of medical cost trend rates 3803 ind-as OtherMaterialActuarialAssumptions Other material actuarial assumptions 3804 ind-as EstimateOfContributionsExpectedToBePaidToPlan Estimate of contributions expected to be paid to plan DescriptionOfReasonWhySufficientInformationIsNotAvail Description of reason why sufficient information is not 3805 ind-as ableToAccountForMultiemployerPlanAsDefinedBenefitPla available to account for multi-employer plan as defined n benefit plan DescriptionOfInformationAboutSurplusOrDeficitOfMultie Descriptionofinformationaboutsurplusordeficitofmulti- 3806 ind-as mployerPlan employer plan DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMDescriptionofbasisusedtodeterminesurplusordeficitof 3807 ind-as ultiemployerPlan multi-employer plan Net definedNet defined benefit liabilitybenefit 3808 ind-as LiabilityAssetsOfDefinedBenefitPlans Liability Assets of defined benefit plans (assets) atliability beginning of(assets) at period end of period Reimbursement Reimburseme rights, at fair nt rights, at 3809 ind-as ReimbursementRightsAtFairValue Reimbursement rights, at fair value value at fair value at beginning of end of period period IncreaseDecreaseThroughNetExchangeDifferencesReimbur Increase (decrease) through net exchange differences, 3810 ind-as sementRightsAtFairValue reimbursement rights, at fair value Decrease through DecreaseThroughBenefitsPaidReimbursementRightsAtFair Decrease through benefits paid, reimbursement rights, at benefits paid, 3811 ind-as Value fair value reimbursement rights, at fair value Total changes in 3812 ind-as ChangesInReimbursementRightsAtFairValue Changes in reimbursement rights, at fair value reimbursem entrights,at fair value EquityInstrumentsAmountContributedToFairValueOfPlanAEquityinstrumentsamountcontributedtofairvalueofplan 3813 ind-as ssets assets DebtInstrumentsAmountContributedToFairValueOfPlanAssDebtinstrumentsamountcontributedtofairvalueofplan 3814 ind-as ets assets 3815 ind-as PropertyAmountContributedToFairValueOfPlanAssets Property amount contributed to fair value of plan assets 3816 ind-as OtherAssetsAmountContributedToFairValueOfPlanAssets Other assets amount contributed to fair value of plan assets 3817 ind-as TerminationBenefitsExpense Termination benefits expense 3818 ind-as NameOfSubsidiary Name of subsidiary 3819 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary Descriptionofnatureofrelationshipwithsubsidiarywhere DescriptionOfNatureOfRelationshipWithSubsidiaryWhereP 3820 ind-as parent has directly or indirectly less than half of voting arentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower power ShareOfContingentLiabilitiesOfAssociatesIncurredJointly Shareofcontingentliabilitiesofassociatesincurredjointly 3821 ind-as WithOtherInvestors with other investors ContingentLiabilitiesIncurredByVenturerInRelationToInter Contingent liabilities incurred in relation to interests in 3822 ind-as estsInJointVentures joint ventures876 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ShareOfContingentLiabilitiesIncurredJointlyWithOtherVentShare of contingentliabilities incurredjointly withother 3823 ind-as urers venturers DisclosureOfImpairmentLossAndReversalOfImpairmentLo Disclosureofimpairmentlossandreversalofimpairment 3824 ind-as ssAbstract loss [Abstract] DisclosureOfImpairmentLossAndReversalOfImpairmentLo Disclosureofimpairmentlossandreversalofimpairment 3825 ind-as ssTable loss [Table] 3826 ind-as GoodwillMember Goodwill [Member] DisclosureOfImpairmentLossAndReversalOfImpairmentLo Disclosureofimpairmentlossandreversalofimpairment 3827 ind-as ssLineItems loss [Line items] 3828 ind-as IndividualAssetsOrCashGeneratingUnitsAxis Individual assets or cash generating units [Axis] ExplanationOfMainEventsAndCircumstancesThatLedToRe Explanationofmaineventsandcircumstancesthatledto 3829 ind-as cognitionOfImpairmentLossesAndReversalsOfImpairmentL recognition of impairment losses and reversals of osses impairment losses 3830 ind-as ImpairmentLoss Impairment loss 3831 ind-as ReversalOfImpairmentLoss Reversal of impairment loss 3832 ind-as DescriptionOfCashGeneratingUnit Description of cash generating unit ExplanationOfImpairmentLossRecognisedOrReversedByCl Explanationofimpairmentlossrecognisedorreversedby 3833 ind-as assOfAssetsAndByReportableSegmentExplanatory class of assets and by reportable segment DisclosureOfImpairmentLossRecognisedOrReversedAbstra Disclosure of impairment loss recognised or reversed 3834 ind-as ct [Abstract] Disclosure of impairment loss recognised or reversed 3835 ind-as DisclosureOfImpairmentLossRecognisedOrReversedTable [Table] DisclosureOfImpairmentLossRecognisedOrReversedLineIteDisclosureofimpairmentlossrecognisedorreversed[Line 3836 ind-as ms items] DisclosureOfNotesOnConsolidatedFinancialStatementsExp Disclosure of notes on consolidated financial statements 3837 ind-as lanatory explanatory [Text Block] WhetherConsolidatedFinancialStatementsIsApplicableOnC Whetherconsolidatedfinancialstatementsisapplicableon 3838 ind-as ompany company 3839 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] 3840 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated CountryOfIncorporationOrResidenceOfSubsidiaryConsolid Country of incorporation or residence of subsidiary 3841 ind-as ated consolidated 3842 ind-as ProportionOfOwnershipInterestInSubsidiaryConsolidated Proportion of ownership interest in subsidiary consolidated 3843 ind-as ProportionOfVotingPowerHeldInSubsidiaryConsolidated Proportion of voting power held in subsidiary consolidated DisclosureOfAdditionalInformationConsolidatedFinancialS Disclosureofadditionalinformationconsolidatedfinancial 3844 ind-as tatementsExplanatory statements [Text Block] DisclosureOfAdditionalInformationConsolidatedFinancialS Disclosureofadditionalinformationconsolidatedfinancial 3845 ind-as tatementsAbstract statements [Abstract] 3846 ind-as DisclosureOfDetailsOfEntitiesConsolidatedTable Disclosure of details of entities consolidated [Table] 3847 ind-as EntitiesConsolidatedAxis Entities consolidated [Axis] DisclosureOfAdditionalInformationConsolidatedFinancialS Disclosureofadditionalinformationconsolidatedfinancial 3848 ind-as tatementsLineItems statements [Line items] 3849 ind-as NameOfEntityConsolidated Name of entity consolidated 3850 ind-as TypeOfEntityConsolidated Type of entity consolidated 3851 ind-as AmountOfNetAssetsOfEntityConsolidated Amount of net assets of entity consolidated 3852 ind-as NetAssetsOfEntityAsPercentageOfConsolidatedNetAssets Net assets of entity as percentage of consolidated net assets 3853 ind-as AmountOfShareInProfitOrLossOfEntityConsolidated Amount of share in profit or loss of entity consolidated ShareInProfitOrLossOfEntityAsPercentageOfConsolidated Share in profit or loss of entity as percentage of 3854 ind-as ProfitOrLoss consolidated profit or loss Disclosure of corporate social responsibility explanatory 3855 ind-as DisclosureOfCorporateSocialResponsibilityExplanatory [Text Block] WhetherProvisionsOfCorporateSocialResponsibilityAreAp Whether provisions of corporate social responsibility are 3856 ind-as plicableOnCompany applicable on company[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 877 3857 ind-as DisclosureOfCompositionOfCSRCommitteeExplanatory Disclosure of composition of CSR committee [Text Block] 3858 ind-as DisclosureOfCSRPolicyAbstract Disclosure of CSR policy [Abstract] 3859 ind-as WhetherCompanyHasWrittenCSRPolicy Whether company has written CSR policy 3860 ind-as DetailsCSRPolicyExplanatory Details CSR policy [Text Block] DisclosureOverviewOfProjectsOrProgramsProposedToBeU Disclosureoverviewofprojectsorprogramsproposedtobe 3861 ind-as ndertakenCSRPolicy undertaken CSR policy DisclosureWebLinkOfCompanyAtWhichCSRPolicyIsPlace DisclosureweblinkofcompanyatwhichCSRpolicyis 3862 ind-as d placed DisclosureWebLinkProjectsOrProgramsUndertakenCSRPol DisclosureweblinkprojectsorprogramsundertakenCSR 3863 ind-as icy policy 3864 ind-as DisclosureOtherContentsCSRPolicy Disclosure other contents CSR policy 3865 ind-as DisclosureOfCSRSpendingAbstract Disclosure of CSR spending [Abstract] 3866 ind-as AverageNetProfitForLastThreeFinancialYears Average net profit for last three financial years 3867 ind-as PrescribedCSRExpenditure Prescribed CSR expenditure 3868 ind-as DetailsOfCSRSpentDuringFinancialYearAbstract Details of CSR spent during financial year [Abstract] 3869 ind-as AmountCSRToBeSpentForFinancialYear Amount CSR to be spent for financial year 3870 ind-as AmountSpentInLocalArea Amount spent in local area 3871 ind-as AmountSpentDuringYearAbstract Amount spent during year [Abstract] 3872 ind-as AmountUnspentCSR Amount unspent CSR DisclosureMannerInWhichAmountCSRSpentDuringFinanciDisclosure manner in which amount CSR spent during 3873 ind-as alYearExplanatory financial year explanatory [Text Block] MannerInWhichAmountCSRSpentDuringFinancialYearAbsMannerinwhichamountCSRspentduringfinancialyear 3874 ind-as tract [Abstract] 3875 ind-as ClassificationOfCSRSpendingTable Classification of CSR spending [Table] 3876 ind-as ClassificationOfCSRSpendingAxis Classification of CSR spending [Axis] MannerInWhichAmountCSRSpentDuringFinancialYearLin MannerinwhichamountCSRspentduringfinancialyear 3877 ind-as eItems [Line items] 3878 ind-as CSRProjectOrActivityIdentified CSR project or activity identified 3879 ind-as SectorInWhichProjectIsCovered Sector in which project is covered WhetherProjectsOrProgramsUndertakenInLocalAreaOrOth Whetherprojectsorprogramsundertakeninlocalareaor 3880 ind-as er other NameOfStateOrUnionTerritoryWhereProjectsOrPrograms Nameofstateorunionterritorywhereprojectsorprograms 3881 ind-as WasUndertaken was undertaken Name of district where projects or programs was 3882 ind-as NameOfDistrictWhereProjectsOrProgramsWasUndertaken undertaken 3883 ind-as BudgetAmountOutlayProjectOrProgramWise Budget amount outlay project or program wise 3884 ind-as AmountSpentOnProjectsOrProgramsAbstract Amount spent on projects or programs [Abstract] 3885 ind-as DirectExpenditureOnProjectsOrPrograms Direct expenditure on projects or programs 3886 ind-as OverheadsOnProjectsOrPrograms Overheads on projects or programs Total amount 3887 ind-as AmountSpentOnProjectsOrPrograms Amount spent on projects or programs spent on projects or programs 3888 ind-as CumulativeExpenditureUptoReportingPeriod Cumulative expenditure upto reporting period 3889 ind-as ModeOfAmountSpent Mode of amount spent 3890 ind-as DetailsOfImplementingAgency Details of implementing agency DisclosureResponsibilityStatementOfCSRCommitteeThatI DisclosureresponsibilitystatementofCSRcommitteethat 3891 ind-as mplementationAndMonitoringOfCSRPolicyIsInComplianceimplementation and monitoring of CSR policy is in WithCSRPolicyOfCompany compliance with CSR policy of company 3892 ind-as NameOfRelatedParty Name of related party DisclosuresRelatingToEmployeeStockOptionSchemeExpla Disclosures relating to employee stock option scheme 3893 ind-as natory explanatory [Text Block] DisclosuresRelatingToEmployeeStockOptionSchemeAbstra Disclosures relating to employee stock option scheme 3894 ind-as ct [Abstract]878 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosures relating to employee stock option scheme 3895 ind-as DisclosuresRelatingToEmployeeStockOptionSchemeTable [Table] 3896 ind-as CategoriesOfEmployeeStockOptionSchemeAxis Categories of employee stock option scheme [Axis] DisclosuresRelatingToEmployeeStockOptionSchemeLineIt Disclosuresrelatingtoemployeestockoptionscheme[Line 3897 ind-as ems items] 3898 ind-as OptionsGranted Options granted 3899 ind-as PricingFormula Pricing formula 3900 ind-as OptionsVested Options vested 3901 ind-as OptionsExercised Options exercised Total number of shares arising as result of exercise of 3902 ind-as TotalNumberOfSharesArisingAsResultOfExerciseOfOption option 3903 ind-as OptionsLapsed Options lapsed 3904 ind-as ExercisePrice Exercise price 3905 ind-as VariationOfTermsOfOptions Variation of terms of options 3906 ind-as MoneyRealisedByExerciseOfOptions Money realised by exercise of options 3907 ind-as TotalNumberOfOptionsInForce Total number of options in force 3908 ind-as EmployeeWiseDetailsOfOptionsGrantedAbstract Employee wise details of options granted [Abstract] 3909 ind-as OptionsGrantedToSeniorManagerialPersonnel Options granted to senior managerial personnel OptionsGrantedToEmployeeReceivingGrantOfMoreThanFi Optionsgrantedtoemployeereceivinggrantofmorethan 3910 ind-as vePerCentOfOption five per cent of option OptionsGrantedToIdentifiedEmployeesReceivingGrantExceOptions granted to identified employees receiving grant 3911 ind-as edingOnePerCentOfIssuedCapital exceeding one per cent of issued capital DilutedEarningPerSharePursuantToIssueOfSharesOnExerci Dilutedearningper share pursuanttoissue of shareson 3912 ind-as seOfOption exercise of option DifferenceOfUsingIntrinsicValueOfStockOptionsAsAgainstDifference of using intrinsic value of stock options as 3913 ind-as FairValueOfStockOptionsInComputingEmployeeCompensa againstfairvalueofstockoptionsincomputingemployee tionCost compensation cost ImpactOnProfitsOfUsingIntrinsicValueOfStockOptionsAsAImpactonprofitsofusingintrinsicvalueofstockoptionsas 3914 ind-as gainstFairValueOfStockOptionsInComputingEmployeeComagainstfairvalueofstockoptionsincomputingemployee pensationCost compensation cost ImpactOnEarningsPerShareOfUsingIntrinsicValueOfStock Impact on earnings per share of usingintrinsic value of 3915 ind-as OptionsAsAgainstFairValueOfStockOptionsInComputingE stock options as against fair value of stock options in mployeeCompensationCost computing employee compensation cost DetailsOfOptionsWhoseExercisePriceEqualsOrExceedsOrI Detailsofoptionswhoseexercisepriceequalsorexceeds 3916 ind-as sLessThanMarketPriceAbstract or is less than market price [Abstract] WeightedAverageExercisePricesOfOptionsWhoseExercisePWeightedaverageexercisepricesofoptionswhoseexercise 3917 ind-as riceEqualsOrExceedsOrIsLessThanMarketPrice price equals or exceeds or is less than market price WeightedAverageFairValuesOfOptionsWhoseExercisePriceWeighted average fair values of options whose exercise 3918 ind-as EqualsOrExceedsOrIsLessThanMarketPrice price equals or exceeds or is less than market price DescriptionOfMethodsAndSignificantAssumptionsUsedTo Descriptionofmethodsandsignificantassumptionsusedto 3919 ind-as EstimateFairValueOfOptions estimate fair value of options WeightedAverageInformationUsedInEstimatingFairValueO Weightedaverageinformationusedinestimatingfairvalue 3920 ind-as fOptionsAbstract of options [Abstract] 3921 ind-as RiskFreeInterestRate Risk free interest rate 3922 ind-as ExpectedLife Expected life 3923 ind-as ExpectedVolatility Expected volatility 3924 ind-as ExpectedDividends Expected dividends 3925 ind-as MarketPriceOfUnderlyingShare Market price of underlying share ImpactOnProfitsOnFollowingAccountingPoliciesSpecifiedI Impact on profits on following accounting policies 3926 ind-as nScheduleIOfSEBIGuidelines specified in Schedule I of SEBI guidelines ImpactOnEarningsPerShareOnFollowingAccountingPolicie Impact on earnings per share on following accounting 3927 ind-as sSpecifiedInScheduleIOfSEBIGuidelines policies specified in Schedule I of SEBI guidelines[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 879 DisclosuresRelatingToEmployeeStockPurchaseSchemeExplDisclosures relating to employee stock purchase scheme 3928 ind-as anatory explanatory [Text Block] DisclosuresRelatingToEmployeeStockPurchaseSchemeAbstDisclosures relating to employee stock purchase scheme 3929 ind-as ract [Abstract] DisclosuresRelatingToEmployeeStockPurchaseSchemeTablDisclosures relating to employee stock purchase scheme 3930 ind-as e [Table] 3931 ind-as CategoriesOfEmployeeStockPurchaseSchemeAxis Categories of employee stock purchase scheme [Axis] DisclosuresRelatingToEmployeeStockPurchaseSchemeLine Disclosures relating to employee stock purchase scheme 3932 ind-as Items [Line items] Number of shares issues in employee stock purchase 3933 ind-as NumberOfSharesIssuesInEmployeeStockPurchaseScheme scheme 3934 ind-as PriceAtWhichSharesAreIssued Price at which shares are issued 3935 ind-as EmployeeWiseDetailsOfSharesIssuedAbstract Employee wise details of shares issued [Abstract] 3936 ind-as SharesIssuedToSeniorManagerialPersonnel Shares issued to senior managerial personnel SharesIssuedToEmployeeReceivingMoreThanFivePerCent Sharesissuedtoemployeereceivingmorethanfivepercent 3937 ind-as OfSharesIssued of shares issued SharesIssuedToIdentifiedEmployeesExceedingOnePerCent Shares issued toidentified employeesexceedingone per 3938 ind-as OfIssuedCapital cent of issued capital DilutedEarningPerSharePursuantToIssueOfSharesUnderEm Dilutedearningpersharepursuanttoissueofsharesunder 3939 ind-as ployeeStockPurchaseScheme employee stock purchase scheme 3940 ind-as ConsiderationReceivedAgainstIssuanceOfShares Consideration received against issuance of shares CarryingAmountAccumulatedDepreciationAndGrossCarryi Carrying amount accumulated depreciation and gross 3941 ind-as ngAmountAxis carrying amount [Axis] 3942 ind-as ChangesInPropertyPlantAndEquipmentAbstract Changes in property, plant and equipment [Abstract] Impairment loss ImpairmentLossRecognisedInProfitOrLossPropertyPlantAn Impairmentlossrecognisedinprofitorloss,property,plant recognised in 3943 ind-as dEquipment and equipment profit or loss, property,plant and equipment Reversal of impairment loss ReversalOfImpairmentLossRecognisedInProfitOrLossPropeReversalof impairmentlossrecognisedinprofitorloss, 3944 ind-as recognised in rtyPlantAndEquipment property, plant and equipment profit or loss, property,plant and equipment Impairment loss recognised in ImpairmentLossRecognisedInOtherComprehensiveIncomeP Impairmentlossrecognisedinothercomprehensiveincome, other 3945 ind-as ropertyPlantAndEquipment property, plant and equipment comprehensiv e income, property,plant and equipment ReversalOfImpairmentLossRecognisedInOtherComprehensiReversal of impairment loss recognised in other 3946 ind-as veIncomePropertyPlantAndEquipment comprehensive income, property, plant and equipment IncreaseDecreaseThroughTransfersAndOtherChangesPrope Increase (decrease) through transfers and other changes, 3947 ind-as rtyPlantAndEquipmentAbstract property, plant and equipment [Abstract]880 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseThroughTransfersPropertyPlantAndEquip Increase (decrease) throughtransfers, property, plantand 3948 ind-as ment equipment Total increase (decrease) through IncreaseDecreaseThroughTransfersAndOtherChangesPrope Increase (decrease) through transfers and other changes,transfers 3949 ind-as rtyPlantAndEquipment property, plant and equipment and other changes, property, plant and equipment DisposalsAndRetirementsPropertyPlantAndEquipmentAbst Disposalsandretirements, property,plantandequipment 3950 ind-as ract [Abstract] Total disposals and retirements, 3951 ind-as DisposalsAndRetirementsPropertyPlantAndEquipment Disposals and retirements, property, plant and equipment property, plant and equipment Total increase (decrease) 3952 ind-as ChangesInPropertyPlantAndEquipment Increase (decrease) in property, plant and equipment in property, plant and equipment 3953 ind-as ChangesInInvestmentPropertyAbstract Changes in investment property [Abstract] AdditionsFromSubsequentExpenditureRecognisedAsAssets Additions from subsequent expenditure recognised as 3954 ind-as InvestmentProperty Assets, investment property 3955 ind-as AdditionsFromAcquisitionsInvestmentProperty Additions from acquisitions, investment property Total additions other than through AdditionsOtherThanThroughBusinessCombinationsInvestmAdditions other than through business combinations, 3956 ind-as business entProperty investment property combination s, investment property AcquisitionsThroughBusinessCombinationsInvestmentProp Acquisitions through business combinations, investment 3957 ind-as erty property IncreaseDecreaseThroughNetExchangeDifferencesInvestmeIncrease (decrease) through net exchange differences, 3958 ind-as ntProperty investment property Depreciation, 3959 ind-as DepreciationInvestmentProperty Depreciation, investment property investment property[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 881 Impairment loss ImpairmentLossRecognisedInProfitOrLossInvestmentPrope Impairment loss recognised in profit or loss, investment recognised in 3960 ind-as rty property profit or loss, investment property ReversalOfImpairmentLossRecognisedInProfitOrLossInvestReversalof impairmentlossrecognisedinprofitorloss, 3961 ind-as mentProperty investment property TransferFromToInventoriesAndOwnerOccupiedPropertyIn Transfer from (to) inventories and owner-occupied 3962 ind-as vestmentProperty property, investment property TransferFromInvestmentPropertyUnderConstructionOrDev Transfer from investment property under construction or 3963 ind-as elopmentInvestmentProperty development, investment property Disposals, 3964 ind-as DisposalsInvestmentProperty Disposals, investment property investment property Decrease through DecreaseThroughClassifiedAsHeldForSaleInvestmentPrope Decrease through classified as held for sale, investment classified as 3965 ind-as rty property held for sale, investment property Increase (decrease) through other changes, investment 3966 ind-as IncreaseDecreaseThroughOtherChangesInvestmentProperty property Total increase (decrease) 3967 ind-as ChangesInInvestmentProperty Increase (decrease) in investment property in investment property CarryingAmountAccumulatedAmortizationAndImpairment Carryingamountaccumulatedamortizationandimpairment 3968 ind-as AndGrossCarryingAmountAxis and gross carrying amount [Axis] 3969 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] 3970 ind-as ChangesInOtherIntangibleAssetsAbstract Changes in Other intangible assets [Abstract] Impairment loss recognised in other ImpairmentLossRecognisedInOtherComprehensiveIncome Impairmentlossrecognisedinothercomprehensiveincome, 3971 ind-as comprehensiv OtherIntangibleAssets other intangible assets e income, other intangible assets ReversalOfImpairmentLossRecognisedInOtherComprehensiReversal of impairment loss recognised in other 3972 ind-as veIncomeOtherIntangibleAssets comprehensive income, other intangible assets IncreaseDecreaseThroughTransfersAndOtherChangesOther Increase (decrease) through transfers and other changes, 3973 ind-as IntangibleAssetsAbstract other intangible assets [Abstract]882 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total increase (decrease) through IncreaseDecreaseThroughTransfersAndOtherChangesOther Increase (decrease) through transfers and other changes,transfers 3974 ind-as IntangibleAssets other intangible assets and other changes, Other intangible assets 3975 ind-as DisposalsAndRetirementsOtherIntangibleAssetsAbstract Disposals and retirements, other intangible assets [Abstract] Total Disposalsand retirements, 3976 ind-as DisposalsAndRetirementsOtherIntangibleAssets Disposals and retirements, other intangible assets Other intangible assets Total increase (decrease) 3977 ind-as ChangesInOtherIntangibleAssets Increase (decrease) in other intangible assets in Other intangible assets 3978 ind-as AcquisitionsThroughBusinessCombinationsGoodwill Acquisitions through business combinations, goodwill IncreaseDecreaseThroughTransfersAndOtherChangesGood Increase (decrease) through transfers and other changes, 3979 ind-as willAbstract Goodwill [Abstract] 3980 ind-as IncreaseDecreaseThroughTransfersGoodwill Increase (decrease) through transfers, goodwill 3981 ind-as DisposalsAndRetirementsGoodwillAbstract Disposals and retirements, Goodwill [Abstract] 3982 ind-as DisposalsGoodwill Disposals, goodwill 3983 ind-as RetirementsGoodwill Retirements, goodwill Total disposals 3984 ind-as DisposalsAndRetirementsGoodwill Disposals and retirements, goodwill and retirements, goodwill Decrease through loss of 3985 ind-as DecreaseThroughLossOfControlOfSubsidiaryGoodwill Decrease through loss of control of subsidiary, goodwill control of subsidiary, goodwill 3986 ind-as DisposalsOfItemsOfPropertyPlantAndEquipment Disposals of items of property, plant and equipment 3987 ind-as DisposalsOfInvestments Disposals of investments 3988 ind-as RegulatoryDeferralAccountBalancesMember Regulatory deferral account balances [Member] 3989 ind-as ReportableSegmentsMember Reportable segments [Member] DescriptionOfForecastTransactionHedgeAccountingPrevio Description of forecast transaction hedge accounting 3990 ind-as uslyUsedButNoLongerExpectedToOccur previously used but no longer expected to occur 3991 ind-as DescriptionOfNatureOfOtherEquityOthers Description of nature of other equity, others Purchase of PurchaseOfInvestmentPropertyClassifiedAsInvestingActivitPurchase of investment property, classified as investing 3992 ind-as investment ies activities property 3993 ind-as OtherComprehensiveIncomeOthersMember Other comprehensive income, others [Member] 3994 ind-as OtherAdvanceAbstract Other advance [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 883 ContingentLiabilityOnUncalledLiabilityOnPartlyPaidUpSh Contingentliabilityonuncalledliabilityonpartlypaid-up 3995 ind-as aresMember shares [Member] ContingentLiabilitiesInRespectOfTechnologyKnowHowFeeContingentliabilitiesin respectof technologyknow-how 3996 ind-as sRoyaltiesMember fees royalties [Member] 3997 ind-as ClassesOfLiabilitiesAxis Classes of liabilities [Axis] 3998 ind-as DisclosureOfFairValueMeasurementOfAssetsExplanatory Disclosure of fair value measurement of assets [Text Block] 3999 ind-as DisclosureOfFairValueMeasurementOfAssetsAbstract Disclosure of fair value measurement of assets [Abstract] 4000 ind-as DisclosureOfFairValueMeasurementOfAssetsTable Disclosure of fair value measurement of assets [Table] 4001 ind-as TradingEquitySecuritiesMember Trading equity securities [Member] 4002 ind-as OtherEquitySecuritiesMember Other equity securities [Member] 4003 ind-as DebtSecuritiesMember Debt securities [Member] 4004 ind-as HedgeFundInvestmentsMember Hedge fund investments [Member] 4005 ind-as DerivativesMember Derivatives [Member] 4006 ind-as NoncurrentAssetsHeldForSaleMember Non-current assets held for sale [Member] 4007 ind-as DisclosureOfFairValueMeasurementOfAssetsLineItems Disclosure of fair value measurement of assets [Line items] 4008 ind-as DescriptionOfReasonsForFairValueMeasurementAssets Description of reasons for fair value measurement, assets TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAss Transfers out of Level 1 into Level 2 of fair value 4009 ind-as ets hierarchy, assets held at end of reporting period DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2 Description of reasons for transfers out of Level 1 into 4010 ind-as OfFairValueHierarchyAssets Level 2 of fair value hierarchy, assets TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAss Transfers out of Level 2 into Level 1 of fair value 4011 ind-as ets hierarchy, assets held at end of reporting period DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1 Description of reasons for transfers out of Level 2 into 4012 ind-as OfFairValueHierarchyAssets Level 1 of fair value hierarchy, assets DescriptionOfPolicyForDeterminingWhenTransfersBetwee Description of policy for determining when transfers 4013 ind-as nLevelsAreDeemedToHaveOccurredAssets between levels are deemed to have occurred, assets DescriptionOfValuationTechniquesUsedInFairValueMeasu Description of valuation techniques used in fair value 4014 ind-as rementAssets measurement, assets 4015 ind-as DescriptionOfInputsUsedInFairValueMeasurementAssets Description of inputs used in fair value measurement, assets DescriptionOfChangeInValuationTechniqueUsedInFairVal Descriptionofchangeinvaluationtechniqueusedinfair 4016 ind-as ueMeasurementAssets value measurement, assets DescriptionOfReasonsForChangeInValuationTechniqueUseDescriptionof reasonsfor change invaluationtechnique 4017 ind-as dInFairValueMeasurementAssets used in fair value measurement, assets ReconciliationOfChangesInFairValueMeasurementAssetsA Reconciliationofchangesinfairvaluemeasurement,assets 4018 ind-as bstract [Abstract] 4019 ind-as ChangesInFairValueMeasurementAssetsAbstract Changes in fair value measurement, assets [Abstract] GainsLossesRecognisedInProfitOrLossFairValueMeasurem Gains (losses) recognised in profit or loss, fair value 4020 ind-as entAssets measurement, assets GainsLossesRecognisedInOtherComprehensiveIncomeFair Gains(losses)recognisedinothercomprehensiveincome, 4021 ind-as ValueMeasurementAssets fair value measurement, assets 4022 ind-as PurchasesFairValueMeasurementAssets Purchases, fair value measurement, assets Sales, fair value 4023 ind-as SalesFairValueMeasurementAssets Sales, fair value measurement, assets measurement, assets 4024 ind-as IssuesFairValueMeasurementAssets Issues, fair value measurement, assets Settlements, fair value 4025 ind-as SettlementsFairValueMeasurementAssets Settlements, fair value measurement, assets measurement, assets884 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4026 ind-as TransfersIntoLevel3OfFairValueHierarchyAssets Transfers into Level 3 of fair value hierarchy, assets Transfers out of Level 3 of 4027 ind-as TransfersOutOfLevel3OfFairValueHierarchyAssets Transfers out of Level 3 of fair value hierarchy, assets fair value hierarchy, assets Total increase (decrease) 4028 ind-as IncreaseDecreaseInFairValueMeasurementAssets Increase (decrease) in fair value measurement, assets infairvalue measuremen t, assets DescriptionOfLineItemsInProfitOrLossWhereGainsLosses Description of line items in profit or loss where gains 4029 ind-as AreRecognisedFairValueMeasurementAssets (losses) are recognised, fair value measurement, assets Descriptionof lineitemsinother comprehensiveincome DescriptionOfLineItemsInOtherComprehensiveIncomeWhe 4030 ind-as where gains (losses) are recognised, fair value reGainsLossesAreRecognisedFairValueMeasurementAssets measurement, assets DescriptionOfReasonsForTransfersIntoLevel3OfFairValue Description of reasons for transfers into Level 3 of fair 4031 ind-as HierarchyAssets value hierarchy, assets DescriptionOfReasonsForTransfersOutOfLevel3OfFairVal DescriptionofreasonsfortransfersoutofLevel3offair 4032 ind-as ueHierarchyAssets value hierarchy, assets GainsLossesRecognisedInProfitOrLossAttributableToChan Gains(losses) recognisedinprofitorlossattributableto 4033 ind-as geInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPerio change in unrealised gains or losses for assets held at end of dFairValueMeasurement period, fair value measurement DescriptionOfLineItemsInProfitOrLossWhereGainsLosses Description of line items in profit or loss where gains AttributableToChangeInUnrealisedGainsOrLossesForAsset (losses)attributabletochangeinunrealisedgainsorlosses 4034 ind-as sHeldAtEndOfPeriodAreRecognisedFairValueMeasuremen forassetsheldatendofperiodarerecognised,fairvalue t measurement DescriptionOfValuationProcessesUsedInFairValueMeasure Description of valuation processes used in fair value 4035 ind-as mentAssets measurement, assets DescriptionOfSensitivityOfFairValueMeasurementToChan Description of sensitivity of fair value measurement to 4036 ind-as gesInUnobservableInputsAssets changes in unobservable inputs, assets Description of interrelationships between unobservable DescriptionOfInterrelationshipsBetweenUnobservableInput inputsandofhowtheymightmagnifyormitigateeffectof 4037 ind-as sAndOfHowTheyMightMagnifyOrMitigateEffectOfChange changesinunobservableinputsonfairvaluemeasurement, sInUnobservableInputsOnFairValueMeasurementAssets assets DescriptionOfFactThatChangingOneOrMoreUnobservableI Descriptionoffactthatchangingoneormoreunobservable 4038 ind-as nputsToReflectReasonablyPossibleAlternativeAssumptions inputstoreflectreasonablypossiblealternativeassumptions WouldChangeFairValueSignificantlyAssets would change fair value significantly, assets IncreaseDecreaseInFairValueMeasurementDueToChangeIn Increase (decrease) in fair value measurement due to 4039 ind-as OneOrMoreUnobservableInputsToReflectReasonablyPossi change in one or more unobservable inputs to reflect bleAlternativeAssumptionsAssets reasonably possible alternative assumptions, assets IncreaseInFairValueMeasurementDueToChangeInOneOrM Increaseinfairvaluemeasurementduetochangeinoneor 4040 ind-as oreUnobservableInputsToReflectReasonablyPossibleAltern more unobservable inputs to reflect reasonably possible ativeAssumptionsAssets alternative assumptions, assets DecreaseInFairValueMeasurementDueToChangeInOneOr Decreaseinfairvaluemeasurementduetochangeinoneor 4041 ind-as MoreUnobservableInputsToReflectReasonablyPossibleAlte more unobservable inputs to reflect reasonably possible rnativeAssumptionsAssets alternative assumptions, assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 885 Descriptionofhoweffectonfairvaluemeasurementdueto DescriptionOfHowEffectOnFairValueMeasurementDueTo change in one or more unobservable inputs to reflect 4042 ind-as ChangeInOneOrMoreUnobservableInputsToReflectReason reasonablypossiblealternativeassumptionswascalculated, ablyPossibleAlternativeAssumptionsWasCalculatedAssets assets DescriptionOfFactThatHighestAndBestUseOfNonfinancial Description of fact that highest and best use of non- 4043 ind-as AssetsDiffersFromCurrentUse financial assets differs from current use DescriptionOfReasonWhyNonfinancialAssetsIsBeingUsedI Description of reason why non-financial assets is being 4044 ind-as nMannerDifferentFromHighestAndBestUse used in manner different from highest and best use DisclosureOfInformationSufficientToPermitReconciliation Disclosureofinformationsufficienttopermitreconciliation 4045 ind-as OfClassesDeterminedForFairValueMeasurementToLineIte of classesdeterminedfor fair value measurement toline msInBalanceSheetAssetsExplanatory items in balance Sheet, assets [Text Block] DescriptionOfAccountingPolicyDecisionToUseExceptionInDescriptionofaccountingpolicydecisiontouseexception 4046 ind-as INDAS11348Assets in Ind AS 113.48, assets DisclosureOfFairValueMeasurementOfLiabilitiesExplanato Disclosure of fair value measurement of liabilities [Text 4047 ind-as ry Block] Disclosure of fair value measurement of liabilities 4048 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesAbstract [Abstract] 4049 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesTable Disclosure of fair value measurement of liabilities [Table] 4050 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] 4051 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] NotMeasuredAtFairValueInBalanceSheetButForWhichFair NotmeasuredatfairvalueinbalanceSheetbutforwhich 4052 ind-as ValueIsDisclosedMember fair value is disclosed [Member] 4053 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] 4054 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] Disclosure of fair value measurement of liabilities [Line 4055 ind-as DisclosureOfFairValueMeasurementOfLiabilitiesLineItems items] Description of reasons for fair value measurement, 4056 ind-as DescriptionOfReasonsForFairValueMeasurementLiabilities liabilities TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLia Transfers out of Level 1 into Level 2 of fair value 4057 ind-as bilities hierarchy, liabilities held at end of reporting period DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2 Description of reasons for transfers out of Level 1 into 4058 ind-as OfFairValueHierarchyLiabilities Level 2 of fair value hierarchy, liabilities TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLia Transfers out of Level 2 into Level 1 of fair value 4059 ind-as bilities hierarchy, liabilities held at end of reporting period DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1 Description of reasons for transfers out of Level 2 into 4060 ind-as OfFairValueHierarchyLiabilities Level 1 of fair value hierarchy, liabilities DescriptionOfPolicyForDeterminingWhenTransfersBetwee Description of policy for determining when transfers 4061 ind-as nLevelsAreDeemedToHaveOccurredLiabilities between levels are deemed to have occurred, liabilities DescriptionOfValuationTechniquesUsedInFairValueMeasu Description of valuation techniques used in fair value 4062 ind-as rementLiabilities measurement, liabilities DescriptionOfInputsUsedInFairValueMeasurementLiabiliti Description of inputs used in fair value measurement, 4063 ind-as es liabilities DescriptionOfChangeInValuationTechniqueUsedInFairVal Descriptionofchangeinvaluationtechniqueusedinfair 4064 ind-as ueMeasurementLiabilities value measurement, liabilities DescriptionOfReasonsForChangeInValuationTechniqueUseDescriptionof reasonsfor change invaluationtechnique 4065 ind-as dInFairValueMeasurementLiabilities used in fair value measurement, liabilities ReconciliationOfChangesInFairValueMeasurementLiabiliti Reconciliation of changes in fair value measurement, 4066 ind-as esAbstract liabilities [Abstract] 4067 ind-as ChangesInFairValueMeasurementLiabilitiesAbstract Changes in fair value measurement, liabilities [Abstract]886 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Losses (gains) recognised in GainsLossesRecognisedInProfitOrLossFairValueMeasurem Losses (gains) recognised in profit or loss, fair value profit or loss, 4068 ind-as entLiabilities measurement, liabilities fair value measurement, liabilities Losses (gains) recognised in other GainsLossesRecognisedInOtherComprehensiveIncomeFair Losses(gains)recognisedinothercomprehensiveincome, comprehensiv 4069 ind-as ValueMeasurementLiabilities fair value measurement, liabilities e income, fair value measurement, liabilities 4070 ind-as PurchasesFairValueMeasurementLiabilities Purchases, fair value measurement, liabilities Sales, fair value 4071 ind-as SalesFairValueMeasurementLiabilities Sales, fair value measurement, liabilities measurement, liabilities 4072 ind-as IssuesFairValueMeasurementLiabilities Issues, fair value measurement, liabilities Settlements, fair value 4073 ind-as SettlementsFairValueMeasurementLiabilities Settlements, fair value measurement, liabilities measurement, liabilities 4074 ind-as TransfersIntoLevel3OfFairValueHierarchyLiabilities Transfers into Level 3 of fair value hierarchy, liabilities Transfers out of Level 3 of 4075 ind-as TransfersOutOfLevel3OfFairValueHierarchyLiabilities Transfers out of Level 3 of fair value hierarchy, liabilities fair value hierarchy, liabilities Total increase (decrease) 4076 ind-as IncreaseDecreaseInFairValueMeasurementLiabilities Increase (decrease) in fair value measurement, liabilities infairvalue measuremen t, liabilities DescriptionOfLineItemsInProfitOrLossWhereGainsLosses Description of line items in profit or loss where gains 4077 ind-as AreRecognisedFairValueMeasurementLiabilities (losses) are recognised, fair value measurement, liabilities DescriptionOfLineItemsInOtherComprehensiveIncomeWhe Descriptionof lineitemsinother comprehensiveincome 4078 ind-as reGainsLossesAreRecognisedFairValueMeasurementLiabiliwhere gains (losses) are recognised, fair value ties measurement, liabilities DescriptionOfReasonsForTransfersIntoLevel3OfFairValue Description of reasons for transfers into Level 3 of fair 4079 ind-as HierarchyLiabilities value hierarchy, liabilities DescriptionOfReasonsForTransfersOutOfLevel3OfFairVal DescriptionofreasonsfortransfersoutofLevel3offair 4080 ind-as ueHierarchyLiabilities value hierarchy, liabilities GainsLossesRecognisedInProfitOrLossAttributableToChan Gains(losses) recognisedinprofitorlossattributableto 4081 ind-as geInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfP changeinunrealisedgainsorlossesforliabilitiesheldat eriodFairValueMeasurement end of period, fair value measurement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 887 DescriptionOfLineItemsInProfitOrLossWhereGainsLosses Description of line items in profit or loss where gains AttributableToChangeInUnrealisedGainsOrLossesForLiabil (losses)attributabletochangeinunrealisedgainsorlosses 4082 ind-as itiesHeldAtEndOfPeriodAreRecognisedFairValueMeasure for liabilities held at end of period are recognised, fair value ment measurement DescriptionOfValuationProcessesUsedInFairValueMeasure Description of valuation processes used in fair value 4083 ind-as mentLiabilities measurement, liabilities DescriptionOfSensitivityOfFairValueMeasurementToChan Description of sensitivity of fair value measurement to 4084 ind-as gesInUnobservableInputsLiabilities changes in unobservable inputs, liabilities Description of interrelationships between unobservable DescriptionOfInterrelationshipsBetweenUnobservableInput inputsandofhowtheymightmagnifyormitigateeffectof 4085 ind-as sAndOfHowTheyMightMagnifyOrMitigateEffectOfChange changesinunobservableinputsonfairvaluemeasurement, sInUnobservableInputsOnFairValueMeasurementLiabilities liabilities DescriptionOfFactThatChangingOneOrMoreUnobservableI Descriptionoffactthatchangingoneormoreunobservable 4086 ind-as nputsToReflectReasonablyPossibleAlternativeAssumptions inputstoreflectreasonablypossiblealternativeassumptions WouldChangeFairValueSignificantlyLiabilities would change fair value significantly, liabilities IncreaseDecreaseInFairValueMeasurementDueToChangeIn Increase (decrease) in fair value measurement due to 4087 ind-as OneOrMoreUnobservableInputsToReflectReasonablyPossi change in one or more unobservable inputs to reflect bleAlternativeAssumptionsLiabilities reasonably possible alternative assumptions, liabilities IncreaseInFairValueMeasurementDueToChangeInOneOrM Increaseinfairvaluemeasurementduetochangeinoneor 4088 ind-as oreUnobservableInputsToReflectReasonablyPossibleAltern more unobservable inputs to reflect reasonably possible ativeAssumptionsLiabilities alternative assumptions, liabilities DecreaseInFairValueMeasurementDueToChangeInOneOr Decreaseinfairvaluemeasurementduetochangeinoneor 4089 ind-as MoreUnobservableInputsToReflectReasonablyPossibleAlte more unobservable inputs to reflect reasonably possible rnativeAssumptionsLiabilities alternative assumptions, liabilities DescriptionOfHowEffectOnFairValueMeasurementDueTo Descriptionofhoweffectonfairvaluemeasurementdueto ChangeInOneOrMoreUnobservableInputsToReflectReason change in one or more unobservable inputs to reflect 4090 ind-as ablyPossibleAlternativeAssumptionsWasCalculatedLiabiliti reasonablypossiblealternativeassumptionswascalculated, es liabilities DisclosureOfInformationSufficientToPermitReconciliation Disclosureofinformationsufficienttopermitreconciliation 4091 ind-as OfClassesDeterminedForFairValueMeasurementToLineIte of classesdeterminedfor fair value measurement toline msInBalanceSheetLiabilitiesExplanatory items in balance Sheet, liabilities [Text Block] DescriptionOfAccountingPolicyDecisionToUseExceptionInDescriptionofaccountingpolicydecisiontouseexception 4092 ind-as INDAS11348Liabilities in Ind AS 113.48, liabilities Disclosure of fair value measurement of equity [Text 4093 ind-as DisclosureOfFairValueMeasurementOfEquityExplanatory Block] 4094 ind-as DisclosureOfFairValueMeasurementOfEquityAbstract Disclosure of fair value measurement of equity [Abstract] 4095 ind-as DisclosureOfFairValueMeasurementOfEquityTable Disclosure of fair value measurement of equity [Table] 4096 ind-as ClassesOfEntitysOwnEquityInstrumentsAxis Classes of entity's own equity instruments [Axis] 4097 ind-as DisclosureOfFairValueMeasurementOfEquityLineItems Disclosure of fair value measurement of equity [Line items] DescriptionOfReasonsForFairValueMeasurementEntitysO Descriptionofreasonsforfairvaluemeasurement,entity's 4098 ind-as wnEquityInstruments own equity instruments Transfers out of Level 1 into Level 2 of fair value TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEnt 4099 ind-as hierarchy, entity'sownequityinstrumentsheldatendof itysOwnEquityInstruments reporting period Description of reasons for transfers out of Level 1 into DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2 4100 ind-as Level 2 of fair value hierarchy, entity's own equity OfFairValueHierarchyEntitysOwnEquityInstruments instruments888 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Transfers out of Level 2 into Level 1 of fair value TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEnt 4101 ind-as hierarchy, entity'sownequityinstrumentsheldatendof itysOwnEquityInstruments reporting period Description of reasons for transfers out of Level 2 into DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1 4102 ind-as Level 1 of fair value hierarchy, entity's own equity OfFairValueHierarchyEntitysOwnEquityInstruments instruments DescriptionOfPolicyForDeterminingWhenTransfersBetwee Description of policy for determining when transfers 4103 ind-as nLevelsAreDeemedToHaveOccurredEntitysOwnEquityInst betweenlevelsaredeemedtohaveoccurred,entity'sown ruments equity instruments DescriptionOfValuationTechniquesUsedInFairValueMeasu Description of valuation techniques used in fair value 4104 ind-as rementEntitysOwnEquityInstruments measurement, entity's own equity instruments DescriptionOfInputsUsedInFairValueMeasurementEntitysODescription of inputs used in fair value measurement, 4105 ind-as wnEquityInstruments entity's own equity instruments DescriptionOfChangeInValuationTechniqueUsedInFairVal Descriptionofchangeinvaluationtechniqueusedinfair 4106 ind-as ueMeasurementEntitysOwnEquityInstruments value measurement, entity's own equity instruments Descriptionof reasonsfor change invaluationtechnique DescriptionOfReasonsForChangeInValuationTechniqueUse 4107 ind-as used in fair value measurement, entity's own equity dInFairValueMeasurementEntitysOwnEquityInstruments instruments ReconciliationOfChangesInFairValueMeasurementEntitys Reconciliation of changes in fair value measurement, 4108 ind-as OwnEquityInstrumentsAbstract entity's own equity instruments [Abstract] ChangesInFairValueMeasurementEntitysOwnEquityInstru Changes in fair value measurement, entity's own equity 4109 ind-as mentsAbstract instruments [Abstract] Losses (gains) recognised in profit or loss, GainsLossesRecognisedInProfitOrLossFairValueMeasurem Losses (gains) recognised in profit or loss, fair value fair value 4110 ind-as entEntitysOwnEquityInstruments measurement, entity's own equity instruments measurement, entity's own equity instruments Losses (gains) recognised in other comprehensiv GainsLossesRecognisedInOtherComprehensiveIncomeFair Losses(gains)recognisedinothercomprehensiveincome, e income, fair 4111 ind-as ValueMeasurementEntitysOwnEquityInstruments fair value measurement, entity's own equity instruments value measurement, entity's own equity instruments PurchasesFairValueMeasurementEntitysOwnEquityInstrum Purchases, fair value measurement, entity's own equity 4112 ind-as ents instruments Sales, fair value Sales, fair value measurement, entity's own equity measurement, 4113 ind-as SalesFairValueMeasurementEntitysOwnEquityInstruments instruments entity's own equity instruments Issues, fair value measurement, entity's own equity 4114 ind-as IssuesFairValueMeasurementEntitysOwnEquityInstruments instruments[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 889 Settlements, fair value SettlementsFairValueMeasurementEntitysOwnEquityInstru Settlements, fair value measurement, entity's own equity measurement, 4115 ind-as ments instruments entity's own equity instruments TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEqui TransfersintoLevel3offairvaluehierarchy,entity'sown 4116 ind-as tyInstruments equity instruments Transfers out of Level 3 of fair value TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEqTransfersoutof Level 3of fair value hierarchy, entity's 4117 ind-as hierarchy, uityInstruments own equity instruments entity's own equity instruments Total increase (decrease) IncreaseDecreaseInFairValueMeasurementEntitysOwnEqui Increase(decrease)infairvaluemeasurement,entity'sowninfairvalue 4118 ind-as tyInstruments equity instruments measuremen t, entity's own equity instruments DescriptionOfLineItemsInProfitOrLossWhereGainsLosses Description of line items in profit or loss where gains 4119 ind-as AreRecognisedFairValueMeasurementEntitysOwnEquityIn (losses) are recognised, fair value measurement, entity's struments own equity instruments DescriptionOfLineItemsInOtherComprehensiveIncomeWhe Descriptionof lineitemsinother comprehensiveincome 4120 ind-as reGainsLossesAreRecognisedFairValueMeasurementEntity where gains (losses) are recognised, fair value sOwnEquityInstruments measurement, entity's own equity instruments DescriptionOfReasonsForTransfersIntoLevel3OfFairValue Description of reasons for transfers into Level 3 of fair 4121 ind-as HierarchyEntitysOwnEquityInstruments value hierarchy, entity's own equity instruments DescriptionOfReasonsForTransfersOutOfLevel3OfFairVal DescriptionofreasonsfortransfersoutofLevel3offair 4122 ind-as ueHierarchyEntitysOwnEquityInstruments value hierarchy, entity's own equity instruments GainsLossesRecognisedInProfitOrLossAttributableToChan Gains(losses) recognisedinprofitorlossattributableto 4123 ind-as geInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumchangeinunrealisedgainsorlossesforentity'sownequity entsHeldAtEndOfPeriodFairValueMeasurement instruments held at end of period, fair value measurement DescriptionOfLineItemsInProfitOrLossWhereGainsLosses Description of line items in profit or loss where gains AttributableToChangeInUnrealisedGainsOrLossesForEntity(losses)attributabletochangeinunrealisedgainsorlosses 4124 ind-as sOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedforentity'sownequityinstrumentsheldatendofperiodare FairValueMeasurement recognised, fair value measurement DescriptionOfValuationProcessesUsedInFairValueMeasure Description of valuation processes used in fair value 4125 ind-as mentEntitysOwnEquityInstruments measurement, entity's own equity instruments Description of sensitivity of fair value measurement to DescriptionOfSensitivityOfFairValueMeasurementToChan 4126 ind-as changes in unobservable inputs, entity's own equity gesInUnobservableInputsEntitysOwnEquityInstruments instruments890 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfInterrelationshipsBetweenUnobservableInput Description of interrelationships between unobservable sAndOfHowTheyMightMagnifyOrMitigateEffectOfChange inputsandofhowtheymightmagnifyormitigateeffectof 4127 ind-as sInUnobservableInputsOnFairValueMeasurementEntitysO changesinunobservableinputsonfairvaluemeasurement, wnEquityInstruments entity's own equity instruments DescriptionOfFactThatChangingOneOrMoreUnobservableI Descriptionoffactthatchangingoneormoreunobservable nputsToReflectReasonablyPossibleAlternativeAssumptions inputstoreflectreasonablypossiblealternativeassumptions 4128 ind-as WouldChangeFairValueSignificantlyEntitysOwnEquityInst wouldchangefairvaluesignificantly,entity'sownequity ruments instruments Increase (decrease) in fair value measurement due to IncreaseDecreaseInFairValueMeasurementDueToChangeIn change in one or more unobservable inputs to reflect 4129 ind-as OneOrMoreUnobservableInputsToReflectReasonablyPossi reasonably possible alternative assumptions, entity's own bleAlternativeAssumptionsEntitysOwnEquityInstruments equity instruments IncreaseInFairValueMeasurementDueToChangeInOneOrM Increaseinfairvaluemeasurementduetochangeinoneor 4130 ind-as oreUnobservableInputsToReflectReasonablyPossibleAltern more unobservable inputs to reflect reasonably possible ativeAssumptionsEntitysOwnEquityInstruments alternative assumptions, entity's own equity instruments DecreaseInFairValueMeasurementDueToChangeInOneOr Decreaseinfairvaluemeasurementduetochangeinoneor 4131 ind-as MoreUnobservableInputsToReflectReasonablyPossibleAlte more unobservable inputs to reflect reasonably possible rnativeAssumptionsEntitysOwnEquityInstruments alternative assumptions, entity's own equity instruments DescriptionOfHowEffectOnFairValueMeasurementDueTo Descriptionofhoweffectonfairvaluemeasurementdueto ChangeInOneOrMoreUnobservableInputsToReflectReason change in one or more unobservable inputs to reflect 4132 ind-as ablyPossibleAlternativeAssumptionsWasCalculatedEntitys reasonablypossiblealternativeassumptionswascalculated, OwnEquityInstruments entity's own equity instruments DisclosureOfInformationSufficientToPermitReconciliation Disclosureofinformationsufficienttopermitreconciliation OfClassesDeterminedForFairValueMeasurementToLineIte of classesdeterminedfor fair value measurement toline 4133 ind-as msInBalanceSheetEntitysOwnEquityInstrumentsExplanator items in balance Sheet, entity's own equity instruments y [Text Block] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4134 ind-as ueMeasurementOfAssetsExplanatory value measurement of assets [Text Block] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4135 ind-as ueMeasurementOfAssetsAbstract value measurement of assets [Abstract] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4136 ind-as ueMeasurementOfAssetsTable value measurement of assets [Table] 4137 ind-as ValuationTechniquesUsedInFairValueMeasurementAxis Valuation techniques used in fair value measurement [Axis] 4138 ind-as ValuationTechniquesMember Valuation techniques [Member] 4139 ind-as MarketApproachMember Market approach [Member] 4140 ind-as MarketComparableCompaniesMember Market comparable companies [Member] 4141 ind-as MarketComparablePricesMember Market comparable prices [Member] 4142 ind-as MatrixPricingMember Matrix pricing [Member] 4143 ind-as ConsensusPricingMember Consensus pricing [Member] 4144 ind-as CostApproachMember Cost approach [Member] 4145 ind-as IncomeApproachMember Income approach [Member] 4146 ind-as DiscountedCashFlowMember Discounted cash flow [Member] 4147 ind-as OptionPricingModelMember Option pricing model [Member] 4148 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4149 ind-as ueMeasurementOfAssetsLineItems value measurement of assets [Line items] 4150 ind-as InterestRateSignificantUnobservableInputsAssets Interest rate, significant unobservable inputs, assets HistoricalVolatilityForSharesSignificantUnobservableInput Historical volatility for shares, significant unobservable 4151 ind-as sAssets inputs, assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 891 AdjustmentToMidmarketConsensusPriceSignificantUnobse Adjustment to mid-market consensus price, significant 4152 ind-as rvableInputsAssets unobservable inputs, assets CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilO Currentestimateoffuturecashoutflowstobepaidtofulfil 4153 ind-as bligationSignificantUnobservableInputsAssets obligation, significant unobservable inputs, assets FinancialForecastOfProfitOrLossForCashgeneratingUnitSigFinancialforecastofprofitorlossforcash-generatingunit, 4154 ind-as nificantUnobservableInputsAssets significant unobservable inputs, assets FinancialForecastOfCashFlowsForCashgeneratingUnitSigniFinancialforecastofcashflowsforcash-generatingunit, 4155 ind-as ficantUnobservableInputsAssets significant unobservable inputs, assets DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4156 ind-as ueMeasurementOfLiabilitiesExplanatory value measurement of liabilities [Text Block] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4157 ind-as ueMeasurementOfLiabilitiesAbstract value measurement of liabilities [Abstract] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4158 ind-as ueMeasurementOfLiabilitiesTable value measurement of liabilities [Table] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4159 ind-as ueMeasurementOfLiabilitiesLineItems value measurement of liabilities [Line items] 4160 ind-as InterestRateSignificantUnobservableInputsLiabilities Interest rate, significant unobservable inputs, liabilities HistoricalVolatilityForSharesSignificantUnobservableInput Historical volatility for shares, significant unobservable 4161 ind-as sLiabilities inputs, liabilities AdjustmentToMidmarketConsensusPriceSignificantUnobse Adjustment to mid-market consensus price, significant 4162 ind-as rvableInputsLiabilities unobservable inputs, liabilities CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilO Currentestimateoffuturecashoutflowstobepaidtofulfil 4163 ind-as bligationSignificantUnobservableInputsLiabilities obligation, significant unobservable inputs, liabilities FinancialForecastOfProfitOrLossForCashgeneratingUnitSigFinancialforecastofprofitorlossforcash-generatingunit, 4164 ind-as nificantUnobservableInputsLiabilities significant unobservable inputs, liabilities FinancialForecastOfCashFlowsForCashgeneratingUnitSigniFinancialforecastofcashflowsforcash-generatingunit, 4165 ind-as ficantUnobservableInputsLiabilities significant unobservable inputs, liabilities WeightedAverageCostOfCapitalSignificantUnobservableIn Weightedaveragecostofcapital,significantunobservable 4166 ind-as putsLiabilities inputs, liabilities Revenue multiple, significant unobservable inputs, 4167 ind-as RevenueMultipleSignificantUnobservableInputsLiabilities liabilities ConstantPrepaymentRateSignificantUnobservableInputsLia Constantprepaymentrate,significantunobservableinputs, 4168 ind-as bilities liabilities ProbabilityOfDefaultSignificantUnobservableInputsLiabilitiProbability of default, significant unobservable inputs, 4169 ind-as es liabilities DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4170 ind-as ueMeasurementOfEquityExplanatory value measurement of equity [Text Block] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4171 ind-as ueMeasurementOfEquityAbstract value measurement of equity [Abstract] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4172 ind-as ueMeasurementOfEquityTable value measurement of equity [Table] DisclosureOfSignificantUnobservableInputsUsedInFairVal Disclosureofsignificantunobservableinputsusedinfair 4173 ind-as ueMeasurementOfEquityLineItems value measurement of equity [Line items] InterestRateSignificantUnobservableInputsEntitysOwnEqui Interestrate,significantunobservableinputs,entity'sown 4174 ind-as tyInstruments equity instruments892 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] HistoricalVolatilityForSharesSignificantUnobservableInput Historical volatility for shares, significant unobservable 4175 ind-as sEntitysOwnEquityInstruments inputs, entity's own equity instruments AdjustmentToMidmarketConsensusPriceSignificantUnobse Adjustment to mid-market consensus price, significant 4176 ind-as rvableInputsEntitysOwnEquityInstruments unobservable inputs, entity's own equity instruments CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilO Currentestimateoffuturecashoutflowstobepaidtofulfil 4177 ind-as bligationSignificantUnobservableInputsEntitysOwnEquityI obligation, significant unobservable inputs, entity's own nstruments equity instruments Financialforecastofprofitorlossforcash-generatingunit, FinancialForecastOfProfitOrLossForCashgeneratingUnitSig 4178 ind-as significant unobservable inputs, entity's own equity nificantUnobservableInputsEntitysOwnEquityInstruments instruments Financialforecastofcashflowsforcash-generatingunit, FinancialForecastOfCashFlowsForCashgeneratingUnitSigni 4179 ind-as significant unobservable inputs, entity's own equity ficantUnobservableInputsEntitysOwnEquityInstruments instruments Disclosureofliabilitiesmeasuredatfairvalueandissued DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWit 4180 ind-as with inseparable third-party credit enhancement [Text hInseparableThirdpartyCreditEnhancementExplanatory Block] DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWitDisclosureofliabilitiesmeasuredatfairvalueandissued 4181 ind-as hInseparableThirdpartyCreditEnhancementAbstract with inseparable third-party credit enhancement [Abstract] DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWitDisclosureofliabilitiesmeasuredatfairvalueandissued 4182 ind-as hInseparableThirdpartyCreditEnhancementTable with inseparable third-party credit enhancement [Table] LiabilitiesMeasuredAtFairValueAndIssuedWithInseparable Liabilities measured at fair value and issued with 4183 ind-as ThirdpartyCreditEnhancementAxis inseparable third-party credit enhancement [Axis] Disclosureofliabilitiesmeasuredatfairvalueandissued DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWit 4184 ind-as with inseparable third-party credit enhancement [Line hInseparableThirdpartyCreditEnhancementLineItems items] 4185 ind-as DescriptionOfExistenceOfThirdpartyCreditEnhancement Description of existence of third-party credit enhancement DescriptionOfWhetherThirdpartyCreditEnhancementIsRefl Description of whether third-party credit enhancement is 4186 ind-as ectedInFairValueMeasurement reflected in fair value measurement InvestmentsInEquityInstrumentsMeasuredAtFairValueThro Investmentsinequityinstrumentsdesignatedatfairvalue 4187 ind-as ughOtherComprehensiveIncomeAxis through other comprehensive income [Axis] 4188 ind-as EventsOfReclassificationOfFinancialAssetsAxis Events of reclassification of financial assets [Axis] 4189 ind-as TypesOfFinancialAssetsAxis Types of financial assets [Axis] 4190 ind-as CounterpartiesAxis Counterparties [Axis] 4191 ind-as TypesOfFinancialLiabilitiesAxis Types of financial liabilities [Axis] CommissionToDirectorsOtherThanWholeTimeDirectorOr Commissiontodirectorsotherthanwholetimedirectoror 4192 ind-as ManagingDirectorOrManager managing director or manager 4193 ind-as MaterialIncomeAndExpenseAbstract Material income and expense [Abstract] Write-downs (reversals of write-downs) of inventories 4194 ind-as WritedownsReversalsOfWritedownsOfInventoriesAbstract [Abstract] Net write- downs 4195 ind-as WritedownsReversalsOfInventories Write-downs (reversals of write-downs) of inventories (reversals of write-downs) of inventories WritedownsReversalsOfWritedownsOfPropertyPlantAndEqWrite-downs(reversalsofwrite-downs)ofproperty,plant 4196 ind-as uipmentAbstract and equipment [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 893 Net write- downs (reversals of Write-downs(reversalsofwrite-downs)ofproperty,plant 4197 ind-as WritedownsReversalsOfPropertyPlantAndEquipment write-downs) and equipment of property, plant and equipment ImpairmentLossReversalOfImpairmentLossOnTradeReceiv Impairment loss (reversal of impairment loss) on trade 4198 ind-as ablesAbstract receivables [Abstract] ImpairmentLossRecognisedInProfitOrLossTradeReceivable Impairment loss recognised in profit or loss, trade 4199 ind-as s receivables Reversal of impairment loss ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReversalof impairmentlossrecognisedinprofitorloss, 4200 ind-as recognised in Receivables trade receivables profit or loss, trade receivables Net impairment loss (reversal ofimpairment ImpairmentLossReversalOfImpairmentLossRecognisedInPr Impairmentloss(reversalofimpairmentloss)recognisedin 4201 ind-as loss) ofitOrLossTradeReceivables profit or loss, trade receivables recognised in profitorloss, trade receivables 4202 ind-as ExpenseOfRestructuringActivities Expense of restructuring activities 4203 ind-as ReversalOfProvisionsForCostOfRestructuring Reversal of provisions for cost of restructuring 4204 ind-as GainsLossesOnDisposalsOfNoncurrentAssetsAbstract Gains (losses) on disposals of non-current assets [Abstract] 4205 ind-as GainsOnDisposalsOfNoncurrentAssets Gains on disposals of non-current assets Losses on disposals of 4206 ind-as LossesOnDisposalsOfNoncurrentAssets Losses on disposals of non-current assets non-current assets Net gains (losses) on 4207 ind-as GainsLossesOnDisposalsOfNoncurrentAssets Gains (losses) on disposals of non-current assets disposals of non-current assets GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAb Gains (losses) on disposals of property, plant and 4208 ind-as stract equipment [Abstract] 4209 ind-as GainsOnDisposalsOfPropertyPlantAndEquipment Gains on disposals of property, plant and equipment Losses on disposals of 4210 ind-as LossesOnDisposalsOfPropertyPlantAndEquipment Losses on disposals of property, plant and equipment property,plant and equipment894 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Net gains (losses) on Gains (losses) on disposals of property, plant and disposals of 4211 ind-as GainsLossesOnDisposalsOfPropertyPlantAndEquipment equipment property, plant and equipment Gains (losses) on disposals of investment properties 4212 ind-as GainsLossesOnDisposalsOfInvestmentPropertiesAbstract [Abstract] 4213 ind-as GainsOnDisposalsOfInvestmentProperties Gains on disposals of investment properties Losses on disposals of 4214 ind-as LossesOnDisposalsOfInvestmentProperties Losses on disposals of investment properties investment properties Net gains (losses) on 4215 ind-as GainsLossesOnDisposalsOfInvestmentProperties Gains (losses) on disposals of investment properties disposals of investment properties 4216 ind-as GainsLossesOnDisposalsOfInvestmentsAbstract Gains (losses) on disposals of investments [Abstract] 4217 ind-as GainsOnDisposalsOfInvestments Gains on disposals of investments Losses on 4218 ind-as LossesOnDisposalsOfInvestments Losses on disposals of investments disposals of investments Net gains (losses) on 4219 ind-as GainsLossesOnDisposalsOfInvestments Gains (losses) on disposals of investments disposals of investments 4220 ind-as GainsLossesOnDisposalsOfOtherNoncurrentAssets Gains (losses) on disposals of other non-current assets Gain (loss) arising from difference between carrying GainLossArisingFromDifferenceBetweenCarryingAmount 4221 ind-as amountoffinancialliabilityextinguishedandconsideration OfFinancialLiabilityExtinguishedAndConsiderationPaid paid 4222 ind-as ExpenseIncomeOnDiscontinuedOperations Expense (income) on discontinued operations 4223 ind-as GainsLossesOnLitigationSettlementsAbstract Gains (losses) on litigation settlements [Abstract] 4224 ind-as GainsOnLitigationSettlements Gains on litigation settlements Losses on 4225 ind-as LossesOnLitigationSettlements Losses on litigation settlements litigation settlements Net gains (losses) on 4226 ind-as GainsLossesOnLitigationSettlements Gains (losses) on litigation settlements litigation settlements Gains (losses) on change in fair value of derivatives 4227 ind-as GainsLossesOnChangeInFairValueOfDerivativesAbstract [Abstract] 4228 ind-as GainsOnChangeInFairValueOfDerivatives Gains on change in fair value of derivatives Losses on change in fair 4229 ind-as LossesOnChangeInFairValueOfDerivatives Losses on change in fair value of derivatives value of derivatives[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 895 Net gains (losses) on 4230 ind-as GainsLossesOnChangeInFairValueOfDerivatives Gains (losses) on change in fair value of derivatives changeinfair value of derivatives 4231 ind-as MiscellaneousOtherComprehensiveIncomeAbstract Miscellaneous other comprehensive income [Abstract] IncreaseDecreaseInAccumulatedDeferredTaxRecognisedIn Increase(decrease)inaccumulateddeferredtaxrecognised 4232 ind-as OtherComprehensiveIncomeDueToChangeInTaxRate in other comprehensive income due to change in tax rate OtherIndividuallyImmaterialComponentsOfOtherComprehe Other individually immaterial components of other 4233 ind-as nsiveIncomeNetOfTax comprehensive income, net of tax OtherIndividuallyImmaterialComponentsOfOtherComprehe Other individually immaterial components of other 4234 ind-as nsiveIncomeBeforeTax comprehensive income, before tax IncomeTaxRelatingToOtherIndividuallyImmaterialCompon Income tax relating to other individually immaterial 4235 ind-as entsOfOtherComprehensiveIncome components of other comprehensive income ShareOfProfitLossOfAssociatesAndJointVenturesAccounte Share of profit (loss) of associates and joint ventures 4236 ind-as dForUsingEquityMethodAbstract accounted for using equity method [Abstract] ShareOfProfitLossOfAssociatesAccountedForUsingEquity Share of profit (loss) of associates accounted for using 4237 ind-as Method equity method ShareOfProfitLossOfJointVenturesAccountedForUsingEquiShareofprofit(loss)ofjointventuresaccountedforusing 4238 ind-as tyMethod equity method ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and 4239 ind-as VenturesAccountedForUsingEquityMethodNetOfTaxAbstr jointventuresaccountedforusingequitymethod,netoftax act [Abstract] ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint Share of other comprehensive income of associates and 4240 ind-as VenturesAccountedForUsingEquityMethodBeforeTaxAbstr jointventuresaccountedfor usingequitymethod,before act tax [Abstract] Total share of other comprehensi ve income of associates Share of other comprehensive income of associates and ShareOfOtherComprehensiveIncomeOfAssociatesAndJoint and joint 4241 ind-as jointventuresaccountedfor usingequitymethod,before VenturesAccountedForUsingEquityMethodBeforeTax ventures tax accounted for using equity method, before tax IncomeTaxRelatingToShareOfOtherComprehensiveIncome Incometaxrelatingtoshareofothercomprehensiveincome 4242 ind-as OfAssociatesAndJointVenturesAccountedForUsingEquity ofassociatesandjointventuresaccountedforusingequity MethodAbstract method [Abstract] 4243 ind-as RightofuseAssetsFairValueUsedAsDeemedCost Right-of-use Assets fair value used as deemed cost DisclosureOfDetailedInformationAboutFinancialInstrument Disclosure of detailed information about financial 4244 ind-as sExplanatory instruments [Text Block] Disclosure of detailed information about financial 4245 ind-as DisclosureOfFinancialInstrumentsAbstract instruments [Abstract] Disclosure of detailed information about financial 4246 ind-as DisclosureOfFinancialInstrumentsTable instruments [Table] 4247 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis]896 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4248 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] 4249 ind-as LoanCommitmentsMember Loan commitments [Member] 4250 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] 4251 ind-as TradeReceivablesMember Trade receivables [Member] 4252 ind-as ContractAssetsMember Contract assets [Member] 4253 ind-as LeaseReceivablesMember Lease receivables [Member] 4254 ind-as MortgagesMember Mortgages [Member] 4255 ind-as ConsumerLoansMember Consumer loans [Member] 4256 ind-as CorporateLoansMember Corporate loans [Member] Disclosure of detailed information about financial 4257 ind-as DisclosureOfFinancialInstrumentsLineItems instruments [Line items] ReconciliationOfAggregateDifferenceBetweenFairValueAtIReconciliationofaggregatedifferencebetweenfairvalueat 4258 ind-as nitialRecognitionAndAmountDeterminedUsingValuationTe initialrecognitionandtransactionpriceyettoberecognised chniqueYetToBeRecognisedAbstract in profit or loss [Abstract] Aggregate Aggregate difference difference between fair between fairvalue at value at initialinitial AggregateDifferenceBetweenFairValueAtInitialRecognitionAggregate difference between fair value at initial recognition andrecognition 4259 ind-as AndAmountDeterminedUsingValuationTechniqueYetToBe recognitionandtransactionprice yettobe recognisedin transaction and Recognised profit or loss price yet to betransaction recognised inprice yet to profitorlossatberecognised beginning ofin profit or period lossatendof period ChangesInAggregateDifferenceBetweenFairValueAtInitial Changes in aggregate difference between fair value at initial 4260 ind-as RecognitionAndAmountDeterminedUsingValuationTechni recognitionandtransactionprice yettobe recognisedin queYetToBeRecognisedAbstract profit or loss [Abstract] IncreaseDecreaseThroughNewTransactionsAggregateDiffer Increase (decrease) through new transactions, aggregate 4261 ind-as enceBetweenFairValueAtInitialRecognitionAndAmountDet difference between fair value at initial recognition and erminedUsingValuationTechniqueYetToBeRecognised transaction price yet to be recognised in profit or loss IncreaseDecreaseThroughAmountsRecognisedInProfitOrLo Increase(decrease)throughamountsrecognisedinprofitor ssAggregateDifferenceBetweenFairValueAtInitialRecogniti loss, aggregate difference between fair value at initial 4262 ind-as onAndAmountDeterminedUsingValuationTechniqueYetTo recognitionandtransactionprice yettobe recognisedin BeRecognised profit or loss OtherIncreasesAggregateDifferenceBetweenFairValueAtIni Otherincreases,aggregatedifferencebetweenfairvalueat 4263 ind-as tialRecognitionAndAmountDeterminedUsingValuationTec initialrecognitionandtransactionpriceyettoberecognised hniqueYetToBeRecognised in profit or loss Other decreases, aggregate difference between fair OtherDecreasesAggregateDifferenceBetweenFairValueAtInOtherdecreases,aggregatedifferencebetweenfairvalueat valueatinitial 4264 ind-as itialRecognitionAndAmountDeterminedUsingValuationTec initialrecognitionandtransactionpriceyettoberecognised recognition hniqueYetToBeRecognised in profit or loss and transaction priceyettobe recognised in profit or loss[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 897 Total increase (decrease) in aggregate difference betweenfair value at IncreaseDecreaseInAggregateDifferenceBetweenFairValue Increase (decrease) in aggregate difference between fair initial 4265 ind-as AtInitialRecognitionAndAmountDeterminedUsingValuatio valueatinitialrecognitionandtransactionpriceyettobe recognition nTechniqueYetToBeRecognised recognised in profit or loss and transaction price yet to be recognised in profit or loss DescriptionOfConclusionWhyTransactionPriceWasNotBestDescription of conclusionwhy transactionprice wasnot 4266 ind-as EvidenceOfFairValue best evidence of fair value 4267 ind-as MaximumExposureToCreditRisk Maximum exposure to credit risk Descriptionofcollateralheldassecurityandothercredit DescriptionOfCollateralHeldAsSecurityAndOtherCreditEn 4268 ind-as enhancements and their financial effect in respect of hancements amount that best represents maximum exposure DescriptionOfCollateralHeldAsSecurityAndOtherCreditEn Descriptionofcollateralheldassecurityandothercredit 4269 ind-as hancements2014 enhancements InformationAboutCollateralHeldAsSecurityAndOtherCreditInformation about collateral held as security and other 4270 ind-as EnhancementsForCreditimpairedFinancialAssetsExplanator credit enhancements for credit-impaired financial assets y [Text Block] 4271 ind-as DisclosureOfFinancialAssetsExplanatory Disclosure of financial assets [Text Block] 4272 ind-as DisclosureOfFinancialAssetsAbstract Disclosure of financial assets [Abstract] 4273 ind-as DisclosureOfFinancialAssetsTable Disclosure of financial assets [Table] 4274 ind-as ClassesOfFinancialAssetsAxis Classes of financial assets [Axis] 4275 ind-as FinancialAssetsMember Financial assets, class [Member] 4276 ind-as FinancialAssetsAtAmortisedCostMember Financial assets at amortised cost, class [Member] 4277 ind-as FinancialAssetsAtFairValueMember Financial assets at fair value, class [Member] 4278 ind-as TradingSecuritiesMember Trading securities [Member] 4279 ind-as OptionContractMember Option contract [Member] 4280 ind-as FuturesContractMember Futures contract [Member] 4281 ind-as SwapContractMember Swap contract [Member] 4282 ind-as CurrencySwapContractMember Currency swap contract [Member] 4283 ind-as InterestRateSwapContractMember Interest rate swap contract [Member] 4284 ind-as ForwardContractMember Forward contract [Member] 4285 ind-as EquityInvestmentsMember Equity investments [Member] Financial assets outside scope of Ind AS 107, class 4286 ind-as FinancialAssetsOutsideScopeOfIndAs107Member [Member] 4287 ind-as CategoriesOfFinancialAssetsAxis Categories of financial assets [Axis] 4288 ind-as FinancialAssetsCategoryMember Financial assets, category [Member] FinancialAssetsAtFairValueThroughProfitOrLossCategory Financialassetsatfairvaluethroughprofitorloss,category 4289 ind-as Member [Member] Financial assets at fair value through profit or loss, FinancialAssetsAtFairValueThroughProfitOrLossDesignate 4290 ind-as designated upon initial recognition or subsequently, dUponInitialRecognitionCategoryMember category [Member] FinancialAssetsAtFairValueThroughProfitOrLossClassified Financial assets at fair value through profit or loss, 4291 ind-as AsHeldForTradingCategoryMember classified as held for trading, category [Member] FinancialAssetsAtFairValueThroughProfitOrLossMandatoriFinancial assets at fair value through profit or loss, 4292 ind-as lyMeasuredAtFairValueCategoryMember mandatorily measured at fair value, category [Member]898 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4293 ind-as FinancialAssetsAtAmortisedCostCategoryMember Financial assets at amortised cost, category [Member] FinancialAssetsAtFairValueThroughOtherComprehensiveInFinancialassetsatfairvaluethroughothercomprehensive 4294 ind-as comeCategoryMember income, category [Member] FinancialAssetsMeasuredAtFairValueThroughOtherCompr Financial assets measured at fair value through other 4295 ind-as ehensiveIncomeCategoryMember comprehensive income, category [Member] InvestmentsInEquityInstrumentsMeasuredAtFairValueThro Investmentsinequityinstrumentsdesignatedatfairvalue 4296 ind-as ughOtherComprehensiveIncomeMember through other comprehensive income [Member] 4297 ind-as DisclosureOfFinancialAssetsLineItems Disclosure of financial assets [Line items] FinancialassetsFinancial 4298 ind-as FinancialAssets Financial assets at beginningofassets at end period of period 4299 ind-as FinancialAssetsAtFairValue Financial assets, at fair value 4300 ind-as NotionalAmount Notional amount 4301 ind-as DisclosureOfFinancialLiabilitiesExplanatory Disclosure of financial liabilities [Text Block] 4302 ind-as DisclosureOfFinancialLiabilitiesAbstract Disclosure of financial liabilities [Abstract] 4303 ind-as DisclosureOfFinancialLiabilitiesTable Disclosure of financial liabilities [Table] 4304 ind-as ClassesOfFinancialLiabilitiesAxis Classes of financial liabilities [Axis] 4305 ind-as FinancialLiabilitiesMember Financial liabilities, class [Member] 4306 ind-as FinancialLiabilitiesAtAmortisedCostMember Financial liabilities at amortised cost, class [Member] 4307 ind-as FinancialLiabilitiesAtFairValueMember Financial liabilities at fair value, class [Member] Financial liabilities outside scope of Ind AS 107, class 4308 ind-as FinancialLiabilitiesOutsideScopeOfINDAS107Member [Member] 4309 ind-as CategoriesOfFinancialLiabilitiesAxis Categories of financial liabilities [Axis] 4310 ind-as FinancialLiabilitiesCategoryMember Financial liabilities, category [Member] FinancialLiabilitiesAtFairValueThroughProfitOrLossCateg Financial liabilities at fair value through profit or loss, 4311 ind-as oryMember category [Member] Financial liabilities at fair value through profit or loss, FinancialLiabilitiesAtFairValueThroughProfitOrLossDesig 4312 ind-as designated upon initial recognition or subsequently, natedUponInitialRecognitionCategoryMember category [Member] FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMFinancialliabilitiesatfairvaluethroughprofitorlossthat 4313 ind-as eetDefinitionOfHeldForTradingCategoryMember meet definition of held for trading, category [Member] 4314 ind-as FinancialLiabilitiesAtAmortisedCostCategoryMember Financial liabilities at amortised cost, category [Member] 4315 ind-as DisclosureOfFinancialLiabilitiesLineItems Disclosure of financial liabilities [Line items] 4316 ind-as FinancialLiabilities Financial liabilities 4317 ind-as FinancialLiabilitiesAtFairValue Financial liabilities, at fair value DesignatedLoansOrReceivablesAtFairValueThroughProfit Designatedloansorreceivablesatfairvaluethroughprofit 4318 ind-as OrLossAbstract or loss [Abstract] 4319 ind-as MaximumExposureToCreditRiskOfLoansOrReceivables Maximum exposure to credit risk of loans or receivables AmountByWhichLoansOrReceivablesRelatedCreditDerivat Amount by which loans or receivables related credit 4320 ind-as ivesOrSimilarInstrumentsMitigateMaximumExposureToCrederivatives or similar instruments mitigate maximum ditRisk exposure to credit risk ChangesInFairValueOfLoansOrReceivablesAttributableTo Increase (decrease) in fair value of loans or receivables, 4321 ind-as ChangesInCreditRiskOfFinancialAssets attributable to changes in credit risk of financial assets Accumulatedincrease (decrease) infair value of loanor AccumulatedChangesInFairValueOfLoanOrReceivableAttri 4322 ind-as receivable,attributabletochangesincreditriskoffinancial butableToChangesInCreditRiskOfFinancialAssets assets ChangesInFairValueOfLoansOrReceivablesRelatedCreditD Increase (decrease) in fair value of loans or receivables 4323 ind-as erivativesOrSimilarInstruments related credit derivatives or similar instruments[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 899 AccumulatedChangesInFairValueOfLoansOrReceivablesRe Accumulatedincrease(decrease)infairvalueofloansor 4324 ind-as latedCreditDerivativesOrSimilarInstruments receivables related credit derivatives or similar instruments FinancialAssetsDesignatedAsMeasuredAtFairValueAbstrac Financial assets designated as measured at fair value 4325 ind-as t through profit or loss [Abstract] Maximum exposure to credit risk of financial assets 4326 ind-as MaximumExposureToCreditRiskOfFinancialAssets designated as measured at fair value through profit or loss Amountbywhichfinancialassetsdesignatedasmeasured AmountByWhichFinancialAssetsRelatedCreditDerivatives atfairvaluethroughprofitorlossrelatedcreditderivatives 4327 ind-as OrSimilarInstrumentsMitigateMaximumExposureToCredit orsimilarinstrumentsmitigatemaximumexposuretocredit Risk risk Increase (decrease) in fair value of financial assets ChangesInFairValueOfFinancialAssetsAttributableToChan 4328 ind-as designatedasmeasuredatfairvaluethroughprofitorloss, gesInCreditRiskOfFinancialAssets attributable to changes in credit risk of financial assets Accumulatedincrease(decrease)infairvalueoffinancial AccumulatedChangesInFairValueOfFinancialAssetsAttribut 4329 ind-as assetsdesignatedasmeasuredatfairvaluethroughprofitor ableToChangesInCreditRiskOfFinancialAssets loss, attributable to changes in credit risk of financial assets Increase (decrease) in fair value of financial assets ChangesInFairValueOfFinancialAssetsRelatedCreditDeriva 4330 ind-as designatedasmeasuredatfairvaluethroughprofitorloss tivesOrSimilarInstruments related credit derivatives or similar instruments Accumulatedincrease(decrease)infairvalueoffinancial AccumulatedChangesInFairValueOfFinancialAssetsRelated 4331 ind-as assetsdesignatedasmeasuredatfairvaluethroughprofitor CreditDerivativesOrSimilarInstruments loss related credit derivatives or similar instruments DesignatedFinancialLiabilitiesAtFairValueThroughProfitOr Designatedfinancialliabilitiesatfairvaluethroughprofit 4332 ind-as LossAbstract or loss [Abstract] ChangesInFairValueOfFinancialLiabilityAttributableToCha Increase (decrease) in fair value of financial liability, 4333 ind-as ngesInCreditRiskOfLiability attributable to changes in credit risk of liability AccumulatedChangesInFairValueOfFinancialLiabilityAttri Accumulatedincrease(decrease)infairvalueoffinancial 4334 ind-as butableToChangesInCreditRiskOfLiability liability, attributable to changes in credit risk of liability DifferenceBetweenCarryingAmountOfFinancialLiabilityAn Difference betweencarryingamountof financialliability 4335 ind-as dAmountContractuallyRequiredToPayAtMaturityToHolder and amount contractually required to pay at maturity to OfObligation holder of obligation Transfers of cumulative gain (loss) within equity when 4336 ind-as TransfersOfCumulativeGainLossWithinEquity changes in liability's credit risk are presented in other comprehensive income Description of reasons for transfers of cumulative gain DescriptionOfReasonsForTransfersOfCumulativeGainLoss 4337 ind-as (loss)withinequitywhenchangesinliability'screditrisk WithinEquity are presented in other comprehensive income AmountPresentedInOtherComprehensiveIncomeRealisedAt Amountpresentedinothercomprehensiveincomerealised 4338 ind-as Derecognition at derecognition of financial liability MethodsToDetermineAmountOfChangesInFairValueOfFin Descriptionofmethodstodetermineamountofchangesin 4339 ind-as ancialAssetsAndFinancialLiabilitiesAttributableToChanges fair value of financial assets and financial liabilities InCreditRisk attributable to changes in credit risk Descriptionofreasonsandrelevantfactorswhyamountof DescriptionOfReasonsAndFactorsWhyAmountOfChangesI changes in fair value of financial assets and financial 4340 ind-as nFairValueOfFinancialAssetsAndFinancialLiabilitiesAttrib liabilities attributable to changes in credit risk are not utableToChangesInCreditRiskNotFaithfullyRepresent faithfully represented900 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfMethodologyUsedToDetermineWhetherPreseDescription of methodology or methodologies used to ntingEffectsOfChangesInLiabilitysCreditRiskInOtherComp determine whether presenting effects of changes in 4341 ind-as rehensiveIncomeWouldCreateOrEnlargeAccountingMismat liability'screditriskinothercomprehensiveincomewould chInProfitOrLoss create or enlarge accounting mismatch in profit or loss DescriptionOfInvestmentsInEquityDesignatedAsMeasured Descriptionofinvestmentsinequityinstrumentdesignated 4342 ind-as AtFairThroughOtherComprehensiveIncome at fair value through other comprehensive income 4343 ind-as DescriptionOfReasonForUsingPresentationAlternative Description of reason for using presentation alternative DisclosureOfFairValueOfEachInvestmentInEquityInstrume Disclosure of fair value of investments in equity 4344 ind-as ntsDesignatedAsMeasuredAtFairValueThroughOtherComp instruments designated at fair value through other rehensiveIncomeExplanatory comprehensive income [Text Block] DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDDisclosure of fair value of investments in equity 4345 ind-as esignatedAsMeasuredAtFairValueThroughOtherComprehe instruments designated at fair value through other nsiveIncomeAbstract comprehensive income [Abstract] DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDDisclosure of fair value of investments in equity 4346 ind-as esignatedAsMeasuredAtFairValueThroughOtherComprehe instruments designated at fair value through other nsiveIncomeTable comprehensive income [Table] DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDDisclosure of fair value of investments in equity 4347 ind-as esignatedAsMeasuredAtFairValueThroughOtherComprehe instruments designated at fair value through other nsiveIncomeLineItems comprehensive income [Line items] FairValueOfInvestmentsInEquityInstrumentsDesignatedAs Investmentsinequityinstrumentsdesignatedatfairvalue 4348 ind-as MeasuredAtFairValueThroughOtherComprehensiveIncome through other comprehensive income DividendsRecognisedForInvestmentsInEquityInstrumentsD Dividendsrecognisedforinvestmentsinequityinstruments 4349 ind-as esignatedAsMeasuredAtFairValueThroughOtherComprehe designated at fair value through other comprehensive nsiveIncomeHeldAtEndOfReportingPeriod income, held at end of reporting period DividendsRecognisedForInvestmentsInEquityInstrumentsD Dividendsrecognisedforinvestmentsinequityinstruments 4350 ind-as esignatedAsMeasuredAtFairValueThroughOtherComprehe designated at fair value through other comprehensive nsiveIncomeDerecognisedDuringPeriod income, derecognised during period ExplanationOfTransfersOfCumulativeGainOrLossWithinE Explanationoftransfersofcumulativegainorlosswithin 4351 ind-as quityOfInvestmentsInEquityDesignatedAsMeasuredAtFair equityofinvestmentsinequityinstrumentsdesignatedat ValueThroughOtherComprehensiveIncome fair value through other comprehensive income DescriptionOfReasonForDisposingOfInvestmentsInEquityI Descriptionofreasonfordisposingofinvestmentsinequity 4352 ind-as nstrumentsMeasuredAtFairValueThroughOtherComprehensinstruments designated at fair value through other iveIncome comprehensive income FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFa Fairvalueofinvestmentsinequityinstrumentsdesignated 4353 ind-as irValueThroughOtherComprehensiveIncomeAtDateOfDere atfairvaluethroughothercomprehensiveincomeatdateof cognition derecognition CumulativeGainLossOnDisposalOfInvestmentsInEquityInst Cumulativegain(loss)ondisposalofinvestmentsinequity 4354 ind-as rumentsDesignatedAsMeasuredAtFairValueThroughOtherCinstruments designated at fair value through other omprehensiveIncome comprehensive income Disclosure of reclassification of financial assets [Text 4355 ind-as DisclosureOfReclassificationOfFinancialAssetsExplanatory Block] 4356 ind-as DisclosureOfReclassificationOfFinancialAssetsAbstract Disclosure of reclassification of financial assets [Abstract] 4357 ind-as DisclosureOfReclassificationOfFinancialAssetsTable Disclosure of reclassification of financial assets [Table] Disclosure of reclassification of financial assets [Line 4358 ind-as DisclosureOfReclassificationOfFinancialAssetsLineItems items] DateOfReclassificationOfFinancialAssetsDueToChangeInBDateofreclassificationoffinancialassetsduetochangein 4359 ind-as usinessModel business model ExplanationOfChangeInBusinessModelForManagingFinancExplanation of change in business model for managing 4360 ind-as ialAssets financial assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 901 DescriptionOfEffectOfChangingBusinessModelForManagi Description of effect of changing business model for 4361 ind-as ngFinancialAssetsOnFinancialStatements managing financial assets on financial statements Reclassification of financial assets out of measured at ReclassificationOfFinancialAssetsOutOfMeasuredAtAmorti 4362 ind-as amortisedcostintomeasuredatfairvaluethroughprofitor sedCostIntoMeasuredAtFairValue loss ReclassificationOfFinancialAssetsOutOfMeasuredAtFairVaReclassificationoffinancialassetsoutofmeasuredatfair 4363 ind-as lueIntoMeasuredAtAmortisedCost value through profit or loss into measured at amortised cost ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortiReclassification of financial assets out of measured at 4364 ind-as sedCostIntoMeasuredAtFairValueThroughOtherComprehenamortised costinto measuredat fair value throughother siveIncome comprehensive income ReclassificationOfFinancialAssetsOutOfMeasuredAtFairVaReclassificationoffinancialassetsoutofmeasuredatfair 4365 ind-as lueThroughOtherComprehensiveIncomeIntoMeasuredAtA valuethroughothercomprehensiveincomeintomeasured mortisedCost at amortised cost ReclassificationOfFinancialAssetsOutOfMeasuredAtFairVaReclassificationoffinancialassetsoutofmeasuredatfair 4366 ind-as lueThroughOtherComprehensiveIncomeIntoMeasuredAtFai valuethroughothercomprehensiveincomeintomeasured rValueThroughProfitOrLoss at fair value through profit or loss ReclassificationOfFinancialAssetsOutOfMeasuredAtFairVaReclassificationoffinancialassetsoutofmeasuredatfair 4367 ind-as lueThroughProfitOrLossIntoMeasuredAtFairValueThrough value through profit or loss into measured at fair value OtherComprehensiveIncome through other comprehensive income Effectiveinterestratedeterminedondateofreclassification DescriptionOfEffectiveInterestRateDeterminedOnDateOfR forassetsreclassifiedoutoffairvaluethroughprofitorloss 4368 ind-as eclassification category into amortised cost or fair value through other comprehensive income category Interestrevenuerecognisedforassetsreclassifiedoutoffair InterestIncomeExpenseRecognisedForAssetsReclassifiedInt 4369 ind-as valuethroughprofitorlosscategoryintoamortisedcostor oMeasuredAtAmortisedCost fair value through other comprehensive income category Fairvalueoffinancialassetsreclassifiedoutoffairvalue FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAm 4370 ind-as throughprofitorlosscategoryintoamortisedcostorfair ortisedCost value through other comprehensive income category FairValueGainsOrLossThatWouldHaveBeenRecognisedInP Fairvaluegain(loss)thatwouldhavebeenrecognisedin 4371 ind-as rofitOrLossIfFinancialAssetsHadNotBeenReclassified profit or loss if financial assets had not been reclassified FairValueOfFinancialAssetsReclassifiedOutOfFairValueTh Fairvalueoffinancialassetsreclassifiedoutoffairvalue 4372 ind-as roughOtherComprehensiveIncomeCategoryIntoAmortisedC through other comprehensive income category into ostCategory amortised cost category FairValueGainLossThatWouldHaveBeenRecognisedInOthe Fairvaluegain(loss)thatwouldhavebeenrecognisedin 4373 ind-as rComprehensiveIncomeIfFinancialAssetsHadNotBeenRecla other comprehensive income if financial assets had not ssified been reclassified DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiab Disclosure of offsetting of financial assets and financial 4374 ind-as ilitiesExplanatory liabilities [Text Block] 4375 ind-as DisclosureOfOffsettingOfFinancialAssetsExplanatory Disclosure of offsetting of financial assets [Text Block] 4376 ind-as DisclosureOfOffsettingOfFinancialAssetsAbstract Disclosure of offsetting of financial assets [Abstract] 4377 ind-as DisclosureOfOffsettingOfFinancialAssetsTable Disclosure of offsetting of financial assets [Table] 4378 ind-as DisclosureOfOffsettingOfFinancialAssetsLineItems Disclosure of offsetting of financial assets [Line items] NetFinancialAssetsSubjectToOffsettingEnforceableMaster Net financial assets subject to offsetting, enforceable master 4379 ind-as NettingArrangementsOrSimilarAgreementsAbstract netting arrangements or similar agreements [Abstract]902 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NetFinancialAssetsSubjectToOffsettingEnforceableMaster Net financial assets subject to offsetting, enforceable master 4380 ind-as NettingArrangementsOrSimilarAgreementsInBalanceSheet nettingarrangementsorsimilaragreementsinbalanceSheet Abstract [Abstract] GrossFinancialAssetsSubjectToOffsettingEnforceableMasteGross financial assets subject to offsetting, enforceable 4381 ind-as rNettingArrangementsOrSimilarAgreements master netting arrangements or similar agreements Gross financial liabilities set off against financial GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubj Gross financial liabilities set off against financial assets assets subject 4382 ind-as ectToOffsettingEnforceableMasterNettingArrangementsOr subject to offsetting, enforceable master netting to offsetting, SimilarAgreements arrangements or similar agreements enforceable master netting arrangements or similar agreements Net financial assets subject to offsetting, enforceable NetFinancialAssetsSubjectToOffsettingEnforceableMaster Net financial assets subject to offsetting, enforceable master 4383 ind-as masternetting NettingArrangementsOrSimilarAgreementsInBalanceSheet netting arrangements or similar agreements in balance Sheet arrangements or similar agreements in balance Sheet AmountsSubjectToEnforceableMasterNettingArrangement Amountssubjecttoenforceablemasternettingarrangement 4384 ind-as OrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstror similar agreement not set off against financial assets act [Abstract] Financial instruments subject to enforceable FinancialInstrumentsSubjectToEnforceableMasterNettingA Financialinstrumentssubjecttoenforceablemasternetting master netting 4385 ind-as rrangementOrSimilarAgreementNotSetOffAgainstFinancial arrangement or similar agreement not set off against arrangement Assets financial assets or similar agreement not setoffagainst financial assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 903 Cashcollateral received subject to enforceable CashCollateralReceivedSubjectToEnforceableMasterNettin Cash collateral received subject to enforceable master master netting 4386 ind-as gArrangementOrSimilarAgreementNotSetOffAgainstFinanc nettingarrangementorsimilaragreementnotsetoffagainst arrangement ialAssets financial assets or similar agreement not setoffagainst financial assets Total amounts subject to enforceable master netting AmountsSubjectToEnforceableMasterNettingArrangement Amountssubjecttoenforceablemasternettingarrangement 4387 ind-as arrangement OrSimilarAgreementNotSetOffAgainstFinancialAssets or similar agreement not set off against financial assets or similar agreement not setoffagainst financial assets Net financial assets subject to offsetting, NetFinancialAssetsSubjectToOffsettingEnforceableMaster Net financial assets subject to offsetting, enforceable master enforceable 4388 ind-as NettingArrangementsOrSimilarAgreements netting arrangements or similar agreements masternetting arrangements or similar agreements DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetDescription of rights of set-off associated with financial 4389 ind-as sSubjectToEnforceableMasterNettingArrangementOrSimila assetssubjecttoenforceablemasternettingarrangementor rAgreement similar agreement DescriptionOfMeasurementDifferencesForFinancialAssetsSDescriptionofmeasurementdifferencesforfinancialassets 4390 ind-as ubjectToOffsettingEnforceableMasterNettingArrangements subject to offsetting, enforceable master netting OrSimilarAgreements arrangements or similar agreements Disclosure of reconciliationof financialassetssubjectto DisclosureOfReconciliationOfFinancialAssetsSubjectToOff offsetting, enforceable master netting arrangements or 4391 ind-as settingEnforceableMasterNettingArrangementsOrSimilarAg similaragreementstoindividuallineitemsinbalanceSheet reementsToIndividualLineItemsInBalanceSheetExplanatory [Text Block] 4392 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory Disclosure of offsetting of financial liabilities [Text Block] 4393 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesAbstract Disclosure of offsetting of financial liabilities [Abstract] 4394 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesTable Disclosure of offsetting of financial liabilities [Table]904 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4395 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesLineItems Disclosure of offsetting of financial liabilities [Line items] Net financial liabilities subject to offsetting, enforceable NetFinancialLiabilitiesSubjectToOffsettingEnforceableMas 4396 ind-as master netting arrangements or similar agreements terNettingArrangementsOrSimilarAgreementsAbstract [Abstract] NetFinancialLiabilitiesSubjectToOffsettingEnforceableMas Net financial liabilities subject to offsetting, enforceable 4397 ind-as terNettingArrangementsOrSimilarAgreementsInBalanceShe master netting arrangements or similar agreements in etAbstract balance Sheet [Abstract] GrossFinancialLiabilitiesSubjectToOffsettingEnforceableM Grossfinancialliabilitiessubjecttooffsetting,enforceable 4398 ind-as asterNettingArrangementsOrSimilarAgreements master netting arrangements or similar agreements Gross financial assets set off against financial GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubj Gross financial assets set off against financial liabilities liabilities 4399 ind-as ectToOffsettingEnforceableMasterNettingArrangementsOr subject to offsetting, enforceable master netting subject to SimilarAgreements arrangements or similar agreements offsetting, enforceable master netting arrangements or similar agreements Net financial liabilities subject to offsetting, NetFinancialLiabilitiesSubjectToOffsettingEnforceableMas Net financial liabilities subject to offsetting, enforceable enforceable 4400 ind-as terNettingArrangementsOrSimilarAgreementsInBalanceShe master netting arrangements or similar agreements in masternetting et balance Sheet arrangements or similar agreements in balance Sheet AmountsSubjectToEnforceableMasterNettingArrangement Amountssubjecttoenforceablemasternettingarrangement 4401 ind-as OrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAorsimilaragreementnotsetoffagainstfinancialliabilities bstract [Abstract] Financial instruments subject to enforceable FinancialInstrumentsSubjectToEnforceableMasterNettingA Financialinstrumentssubjecttoenforceablemasternetting master netting 4402 ind-as rrangementOrSimilarAgreementNotSetOffAgainstFinancial arrangement or similar agreement not set off against arrangement Liabilities financial liabilities or similar agreement not setoffagainst financial liabilities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 905 Cashcollateral pledged subject to enforceable CashCollateralPledgedSubjectToEnforceableMasterNetting Cash collateral pledged subject to enforceable master master netting 4403 ind-as ArrangementOrSimilarAgreementNotSetOffAgainstFinanci nettingarrangementorsimilaragreementnotsetoffagainst arrangement alLiabilities financial liabilities or similar agreement not setoffagainst financial liabilities Total amounts subject to enforceable master netting AmountsSubjectToEnforceableMasterNettingArrangement Amountssubjecttoenforceablemasternettingarrangement 4404 ind-as arrangement OrSimilarAgreementNotSetOffAgainstFinancialLiabilities or similar agreement not set off against financial liabilities or similar agreement not setoffagainst financial liabilities Net financial liabilities subject to offsetting, NetFinancialLiabilitiesSubjectToOffsettingEnforceableMas Net financial liabilities subject to offsetting, enforceable 4405 ind-as enforceable terNettingArrangementsOrSimilarAgreements master netting arrangements or similar agreements masternetting arrangements or similar agreements DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabi Description of rights of set-off associated with financial 4406 ind-as litiesSubjectToEnforceableMasterNettingArrangementOrSi liabilitiessubjecttoenforceablemasternettingarrangement milarAgreement or similar agreement DescriptionOfMeasurementDifferencesForFinancialLiabilit Description of measurement differences for financial 4407 ind-as iesSubjectToOffsettingEnforceableMasterNettingArrangem liabilitiessubjecttooffsetting,enforceablemasternetting entsOrSimilarAgreements arrangements or similar agreements DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToDisclosure of reconciliation of financial liabilities subject to OffsettingEnforceableMasterNettingArrangementsOrSimila offsetting, enforceable master netting arrangements or 4408 ind-as rAgreementsToIndividualLineItemsInBalanceSheetExplanatsimilaragreementstoindividuallineitemsinbalanceSheet ory [Text Block] FinancialAssetsPledgedAsCollateralForLiabilitiesOrContin Financial assets pledged as collateral for liabilities or 4409 ind-as gentLiabilities contingent liabilities DescriptionOfTermAndConditionsOfFinancialAssetsPledgeDescription of terms and conditions of financial assets 4410 ind-as dAsCollateralForLiabilitiesOrContingentLiabilities pledged as collateral for liabilities or contingent liabilities906 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAt Collateralheldpermittedtobesoldorrepledgedinabsence 4411 ind-as FairValue of default by owner of collateral, at fair value Collateralsoldorrepledgedinabsenceofdefaultbyowner 4412 ind-as AssetsSoldOrRepledgedAsCollateralAtFairValue of collateral, at fair value Explanation of whether entity has obligation to return ExplanationOfWhetherEntityHasObligationToReturnCollat 4413 ind-as collateralsoldorrepledgedinabsenceofdefaultbyowner eralSoldOrRepledged of collateral Descriptionoftermsandconditionsassociatedwithentity's DescriptionOfCollateralPermittedToSellOrRepledgeInAbse 4414 ind-as use of collateral permitted to be sold or repledged in nceOfDefaultByOwnerOfCollateral absence of default by owner of collateral DisclosureOfCompoundFinancialInstrumentsWithMultiple Description of compound financial instruments with 4415 ind-as EmbeddedDerivativesExplanatory multiple embedded derivatives DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalIn Descriptionofdetailsofdefaultsduringperiodofprincipal, 4416 ind-as terestSinkingFundOrRedemptionTermsOfLoansPayable interest, sinking fund, or redemption terms of loans payable 4417 ind-as LoansPayableInDefault Loans payable in default DisclosureWhetherLoansPayableInDefaultRemediedOrTer Explanationofwhetherdefaultwasremediedortermsof 4418 ind-as msOfLoansPayableRenegotiatedBeforeAuthorisationForIss loanspayablewererenegotiatedbeforefinancialstatements ueOfFinancialStatements were authorised for issue DescriptionOfDetailsOfBreachesWhichPermittedLenderTo Descriptionofdetailsofbreacheswhichpermittedlenderto 4419 ind-as DemandAcceleratedRepaymentDuringPeriodOfPrincipalInt demandacceleratedrepaymentduringperiodofprincipal, erestSinkingFundOrRedemptionTermsOfLoansPayable interest, sinking fund, or redemption terms of loans payable LoansPayableInBreachWhichPermittedLenderToDemandA Loanspayableinbreachwhichpermittedlendertodemand 4420 ind-as cceleratedRepayment accelerated repayment ExplanationOfWhetherBreachesWhichPermittedLenderTo Explanationofwhetherbreacheswhichpermittedlenderto DemandAcceleratedRepaymentWereRemediedOrTermsOf demandacceleratedrepaymentwereremediedortermsof 4421 ind-as LoansPayableWereRenegotiatedBeforeFinancialStatements loanspayablewererenegotiatedbeforefinancialstatements WereAuthorisedForIssue were authorised for issue IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbst Income,expense,gainsorlossesoffinancialinstruments 4422 ind-as ract [Abstract] 4423 ind-as GainsLossesOnFinancialInstrumentsAbstract Gains (losses) on financial instruments [Abstract] Gains (losses) on financial assets at fair value through GainsLossesOnFinancialAssetsAtFairValueThroughProfitO 4424 ind-as profit or loss, designated upon initial recognition or rLossDesignatedAsUponInitialRecognition subsequently GainsLossesOnFinancialAssetsAtFairValueThroughProfitO Gains (losses) on financial assets at fair value through 4425 ind-as rLossClassifiedAsHeldForTrading profit or loss, classified as held for trading GainsLossesOnFinancialAssetsAtFairValueThroughProfitO Gains (losses) on financial assets at fair value through 4426 ind-as rLossMandatorilyMeasuredAtFairValue profit or loss, mandatorily measured at fair value Total gains (losses) on financial GainsLossesOnFinancialAssetsAtFairValueThroughProfitO Gains (losses) on financial assets at fair value throughassetsatfair 4427 ind-as rLoss profit or loss value through profit or loss Gains(losses)onfinancialliabilitiesatfairvaluethrough GainsLossesOnFinancialLiabilitiesAtFairValueThroughPro 4428 ind-as profit or loss, designated upon initial recognition or fitOrLossDesignatedAsUponInitialRecognition subsequently[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 907 GainsLossesRecognisedInOtherComprehensiveIncomeOnFiGains(losses)recognisedinothercomprehensiveincome 4429 ind-as nancialLiabilitiesAtFairValueThroughProfitOrLossDesignatonfinancialliabilitiesatfairvaluethroughprofitorloss, edUponInitialRecognitionOrSubsequently designated upon initial recognition or subsequently GainsLossesRecognisedInProfitOrLossOnFinancialLiabiliti Gains (losses) recognised in profit or loss on financial 4430 ind-as esAtFairValueThroughProfitOrLossDesignatedUponInitial liabilities at fair value through profit or loss, designated RecognitionOrSubsequently upon initial recognition or subsequently GainsLossesOnFinancialLiabilitiesAtFairValueThroughPro Gains(losses)onfinancialliabilitiesatfairvaluethrough 4431 ind-as fitOrLossClassifiedAsHeldForTrading profit or loss, classified as held for trading Total gains (losses) on financial GainsLossesOnFinancialLiabilitiesAtFairValueThroughPro Gains(losses)onfinancialliabilitiesatfairvaluethroughliabilities at 4432 ind-as fitOrLoss profit or loss fair value through profit or loss 4433 ind-as GainsLossesOnFinancialLiabilitiesAtAmortisedCost Gains (losses) on financial liabilities at amortised cost 4434 ind-as GainsLossesOnFinancialAssetsAtAmortisedCost Gains (losses) on financial assets at amortised cost InterestIncomeAndInterestExpenseForFinancialAssetsOrFi Interestincomeandinterestexpenseforfinancialassetsor 4435 ind-as nancialLiabilitiesNotAtFairValueThroughProfitOrLossAbst financialliabilitiesnotatfairvaluethroughprofitorloss ract [Abstract] InterestIncomeForFinancialAssetsNotAtFairValueThrough Interestincomeforfinancialassetsnotatfairvaluethrough 4436 ind-as ProfitOrLoss profit or loss InterestExpenseForFinancialLiabilitiesNotAtFairValueThro Interest expense for financial liabilities not at fair value 4437 ind-as ughProfitOrLoss through profit or loss InterestIncomeForFinancialAssetsMeasuredAtAmortisedCo Interestrevenueforfinancialassetsmeasuredatamortised 4438 ind-as st cost InterestRevenueForFinancialAssetsMeasuredAtFairValueT Interestrevenueforfinancialassetsmeasuredatfairvalue 4439 ind-as hroughOtherComprehensiveIncome through other comprehensive income 4440 ind-as FeeIncomeAndExpenseAbstract Fee income and expense [Abstract] FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialFee income (expense) arising from financial assets or 4441 ind-as LiabilitiesNotAtFairValueThroughProfitOrLoss financial liabilities not at fair value through profit or loss FeeIncomeExpenseArisingFromTrustAndFiduciaryActivitieFee income (expense) arising from trust and fiduciary 4442 ind-as s activities FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisFeeincomearisingfromfinancialassetsnotatfairvalue 4443 ind-as edCost through profit or loss FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValu Fee expense arising from financial liabilities not at fair 4444 ind-as eThroughProfitOrLoss value through profit or loss GainLossArisingFromDerecognitionOfFinancialAssetsMea Gain(loss)arisingfromderecognitionof financialassets 4445 ind-as suredAtAmortisedCostAbstract measured at amortised cost [Abstract] GainsArisingFromDerecognitionOfFinancialAssetsMeasure Gains arising from derecognition of financial assets 4446 ind-as dAtAmortisedCost measured at amortised cost908 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Losses arising from derecognition LossesArisingFromDerecognitionOfFinancialAssetsMeasur Losses arising from derecognition of financial assets 4447 ind-as of financial edAtAmortisedCost measured at amortised cost assets measured at amortised cost Net gain (loss) arising from derecognition GainLossArisingFromDerecognitionOfFinancialAssetsMea Gain(loss)arisingfromderecognitionof financialassets 4448 ind-as of financial suredAtAmortisedCost measured at amortised cost assets measured at amortised cost DescriptionOfReasonOfDerecognitionOfFinancialAssetsM Descriptionofreasonforderecognitionoffinancialassets 4449 ind-as easuredAtAmortisedCost measured at amortised cost 4450 ind-as DisclosureOfGeneralHedgeAccountingExplanatory Disclosure of general hedge accounting [Text Block] DescriptionOfCrossreferenceToDisclosuresAboutHedgeAc Descriptionofcross-referencetodisclosuresabouthedge 4451 ind-as countingPresentedOutsideFinancialStatements accounting presented outside financial statements DisclosureOfRiskManagementStrategyRelatedToHedgeAcc Disclosure of riskmanagement strategy related to hedge 4452 ind-as ountingExplanatory accounting [Text Block] DisclosureOfRiskManagementStrategyRelatedToHedgeAcc Disclosure of riskmanagement strategy related to hedge 4453 ind-as ountingAbstract accounting [Abstract] DisclosureOfRiskManagementStrategyRelatedToHedgeAcc Disclosure of riskmanagement strategy related to hedge 4454 ind-as ountingTable accounting [Table] 4455 ind-as TypesOfRisksAxis Types of risks [Axis] 4456 ind-as TypesOfRisksMember Risks [Member] 4457 ind-as CreditRiskMember Credit risk [Member] 4458 ind-as LiquidityRiskMember Liquidity risk [Member] 4459 ind-as MarketRiskMember Market risk [Member] 4460 ind-as CurrencyRiskMember Currency risk [Member] 4461 ind-as InterestRateRiskMember Interest rate risk [Member] 4462 ind-as OtherPriceRiskMember Other price risk [Member] 4463 ind-as EquityPriceRiskMember Equity price risk [Member] 4464 ind-as CommodityPriceRiskMember Commodity price risk [Member] 4465 ind-as PrepaymentRiskMember Prepayment risk [Member] 4466 ind-as ResidualValueRiskMember Residual value risk [Member] 4467 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] DisclosureOfRiskManagementStrategyRelatedToHedgeAcc Disclosure of riskmanagement strategy related to hedge 4468 ind-as ountingLineItems accounting [Line items] ExplanationOfRiskManagementStrategyRelatedToHedgeAcExplanationofriskmanagementstrategyrelatedtohedge 4469 ind-as countingExplanatory accounting [Text Block] DescriptionOfHedgingInstrumentsUsedToHedgeRiskExpos Description of hedging instruments used to hedge risk 4470 ind-as uresAndHowTheyAreUsed exposures and how they are used DescriptionOfHowEntityDeterminesEconomicRelationship Descriptionofhowentitydetermineseconomicrelationship 4471 ind-as BetweenHedgedItemAndHedgingInstrumentForPurposeOf between hedged item and hedging instrument for purpose of AssessingHedgeEffectiveness assessing hedge effectiveness DescriptionOfHowEntityEstablishesHedgeRatioAndWhatS Descriptionofhowentityestablisheshedgeratioandwhat 4472 ind-as ourcesOfHedgeIneffectivenessAre sources of hedge ineffectiveness are[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 909 InformationAboutHowEntityDeterminedRiskComponentDe Informationabouthowentitydeterminedriskcomponent 4473 ind-as signatedAsHedgedItemExplanatory designated as hedged item [Text Block] InformationAboutHowDesignatedRiskComponentRelatesT Informationabouthowdesignatedriskcomponentrelatesto 4474 ind-as oHedgedItemInItsEntiretyExplanatory hedged item in its entirety [Text Block] Information about ultimate risk management strategy in InformationAboutUltimateRiskManagementStrategyInRelat 4475 ind-as relation to hedging relationships that entity frequently ionToHedgingRelationshipsThatEntityFrequentlyResets resets DescriptionOfHowEntityReflectsItsRiskManagementStrate Description of how entity reflects its risk management 4476 ind-as gyByUsingHedgeAccountingAndDesignatingHedgingRelatistrategybyusinghedgeaccountinganddesignatinghedging onshipsThatItFrequentlyResets relationships that it frequently resets IndicationOfHowFrequentlyHedgingRelationshipsAreDiscoIndication of how frequently hedging relationships are 4477 ind-as ntinuedAndRestarted discontinued and restarted DescriptionOfFactAndReasonWhyVolumeOfHedgingRelatiDescription of fact and reason why volume of hedging 4478 ind-as onshipsToWhichExemptionInINDAS10723CAppliesIsUnre relationships to which exemption in Ind AS 107.23C presentativeOfNormalVolumes applies is unrepresentative of normal volumes DisclosureOfInformationAboutTermsAndConditionsOfHed Disclosure of information about terms and conditions of 4479 ind-as gingInstrumentsAndHowTheyAffectFutureCashFlowsExplahedginginstrumentsandhowtheyaffectfuturecashflows natory [Text Block] DisclosureOfInformationAboutTermsAndConditionsOfHed Disclosure of information about terms and conditions of 4480 ind-as gingInstrumentsAndHowTheyAffectFutureCashFlowsAbstr hedginginstrumentsandhowtheyaffectfuturecashflows act [Abstract] Disclosure of information about terms and conditions of DisclosureOfInformationAboutTermsAndConditionsOfHed 4481 ind-as hedginginstrumentsandhowtheyaffectfuturecashflows gingInstrumentsAndHowTheyAffectFutureCashFlowsTable [Table] 4482 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] 4483 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] 4484 ind-as NotLaterThanOneMonthMember Not later than one month [Member] LaterThanOneMonthAndNotLaterThanThreeMonthsMemb Later than one month and not later than three months 4485 ind-as er [Member] Later than three months and not later than one year 4486 ind-as LaterThanThreeMonthsAndNotLaterThanOneYearMember [Member] LaterThanThreeMonthsAndNotLaterThanSixMonthsMemb Later than three months and not later than six months 4487 ind-as er [Member] 4488 ind-as LaterThanSixMonthsAndNotLaterThanOneYearMember Later than six months and not later than one year [Member] 4489 ind-as LaterThanOneYearAndNotLaterThanThreeYearsMember Later than one year and not later than three years [Member] 4490 ind-as LaterThanOneYearAndNotLaterThanTwoYearsMember Later than one year and not later than two years [Member] Later than two years and not later than three years 4491 ind-as LaterThanTwoYearsAndNotLaterThanThreeYearsMember [Member] Later than three years and not later than five years 4492 ind-as LaterThanThreeYearsAndNotLaterThanFiveYearsMember [Member] Later than three years and not later than four years 4493 ind-as LaterThanThreeYearsAndNotLaterThanFourYearsMember [Member] 4494 ind-as LaterThanFourYearsAndNotLaterThanFiveYearsMember Later than four years and not later than five years [Member] 4495 ind-as LaterThanFiveYearsAndNotLaterThanTenYearsMember Later than five years and not later than ten years [Member] Later than five years and not later than seven years 4496 ind-as LaterThanFiveYearsAndNotLaterThanSevenYearsMember [Member] Later than seven years and not later than ten years 4497 ind-as LaterThanSevenYearsAndNotLaterThanTenYearsMember [Member] 4498 ind-as LaterThanTenYearsMember Later than ten years [Member] Later than ten years and not later than fifteen years 4499 ind-as LaterThanTenYearsAndNotLaterThanFifteenYearsMember [Member]910 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] LaterThanFifteenYearsAndNotLaterThanTwentyYearsMe Later than fifteen years and not later than twenty years 4500 ind-as mber [Member] LaterThanTwentyYearsAndNotLaterThanTwentyfiveYears Laterthantwentyyearsandnotlaterthantwenty-fiveyears 4501 ind-as Member [Member] DisclosureOfInformationAboutTermsAndConditionsOfHed Disclosure of information about terms and conditions of 4502 ind-as gingInstrumentsAndHowTheyAffectFutureCashFlowsLineI hedginginstrumentsandhowtheyaffectfuturecashflows tems [Line items] 4503 ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument 4504 ind-as AveragePriceOfHedgingInstrument Average price of hedging instrument 4505 ind-as AverageRateOfHedgingInstrument Average rate of hedging instrument DescriptionOfSourcesOfHedgeIneffectivenessExpectedToADescriptionofsourcesofhedgeineffectivenessexpectedto 4506 ind-as ffectHedgingRelationship affect hedging relationship DescriptionOfSourcesOfHedgeIneffectivenessThatEmerged Description of sources of hedge ineffectiveness that 4507 ind-as InHedgingRelationship emerged in hedging relationship ExplanationOfHedgeIneffectivenessResultingFromSources Explanationofhedgeineffectivenessresultingfromsources 4508 ind-as ThatEmergedInHedgingRelationship that emerged in hedging relationship DisclosureOfDetailedInformationAboutHedgingInstrumentsDisclosure of detailed information about hedging 4509 ind-as Explanatory instruments [Text Block] DisclosureOfDetailedInformationAboutHedgingInstrumentsDisclosure of detailed information about hedging 4510 ind-as Abstract instruments [Abstract] DisclosureOfDetailedInformationAboutHedgingInstrumentsDisclosure of detailed information about hedging 4511 ind-as Table instruments [Table] 4512 ind-as TypesOfHedgesAxis Types of hedges [Axis] 4513 ind-as TypesOfHedgesMember Hedges [Member] 4514 ind-as FairValueHedgesMember Fair value hedges [Member] DisclosureOfDetailedInformationAboutHedgingInstrumentsDisclosure of detailed information about hedging 4515 ind-as LineItems instruments [Line items] 4516 ind-as HedgingInstrumentAssets Hedging instrument, assets 4517 ind-as HedgingInstrumentLiabilities Hedging instrument, liabilities DescriptionOfLineItemInBalanceSheetThatIncludesHedgin Description of line item in balance Sheet that includes 4518 ind-as gInstrument hedging instrument GainLossOnChangeInFairValueOfHedgingInstrumentUsed Gain(loss)onchangeinfairvalueofhedginginstrument 4519 ind-as AsBasisForRecognisingHedgeIneffectiveness used as basis for recognising hedge ineffectiveness DisclosureOfDetailedInformationAboutHedgedItemsExplanDisclosure of detailed information about hedged items 4520 ind-as atory [Text Block] DisclosureOfDetailedInformationAboutHedgedItemsAbstra Disclosure of detailed information about hedged items 4521 ind-as ct [Abstract] Disclosure of detailed information about hedged items 4522 ind-as DisclosureOfDetailedInformationAboutHedgedItemsTable [Table] 4523 ind-as HedgedItemsAxis Hedged items [Axis] DisclosureOfDetailedInformationAboutHedgedItemsLineIteDisclosure of detailed information about hedged items 4524 ind-as ms [Line items] 4525 ind-as HedgedItemAssets Hedged item, assets 4526 ind-as HedgedItemLiabilities Hedged item, liabilities AccumulatedFairValueHedgeAdjustmentOnHedgedItemInc Accumulatedfairvaluehedgeadjustmentonhedgeditem 4527 ind-as ludedInCarryingAmountAssets included in carrying amount, assets AccumulatedFairValueHedgeAdjustmentOnHedgedItemInc Accumulatedfairvaluehedgeadjustmentonhedgeditem 4528 ind-as ludedInCarryingAmountLiabilities included in carrying amount, liabilities DescriptionOfLineItemInBalanceSheetThatIncludesHedged Description of line item in balance Sheet that includes 4529 ind-as Item hedged item GainLossOnChangeInFairValueOfHedgedItemUsedAsBasi Gain(loss)onchangeinfairvalueofhedgeditemusedas 4530 ind-as sForRecognisingHedgeIneffectiveness basis for recognising hedge ineffectiveness AccumulatedFairValueHedgeAdjustmentRemainingInBalanAccumulated fair value hedge adjustment remaining in 4531 ind-as ceSheetForHedgedItemThatCeasedToBeAdjustedForHedgi balanceSheetforhedgeditemthatceasedtobeadjustedfor ngGainsAndLossesAssets hedging gains and losses, assets[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 911 AccumulatedFairValueHedgeAdjustmentRemainingInBalanAccumulated fair value hedge adjustment remaining in 4532 ind-as ceSheetForHedgedItemThatCeasedToBeAdjustedForHedgi balanceSheetforhedgeditemthatceasedtobeadjustedfor ngGainsAndLossesLiabilities hedging gains and losses, liabilities 4533 ind-as ReserveOfCashFlowHedgesContinuingHedges Reserve of cash flow hedges, continuing hedges ReserveOfExchangeDifferencesOnTranslationContinuingH Reserveofexchangedifferencesontranslation,continuing 4534 ind-as edges hedges ReserveOfCashFlowHedgesHedgingRelationshipsForWhic Reserve of cash flow hedges, hedging relationships for 4535 ind-as hHedgeAccountingIsNoLongerApplied which hedge accounting is no longer applied Reserve of exchange differences on translation, hedging ReserveOfExchangeDifferencesOnTranslationHedgingRela 4536 ind-as relationships for which hedge accounting is no longer tionshipsForWhichHedgeAccountingIsNoLongerApplied applied DisclosureOfInformationAboutAmountsThatAffectedState Disclosure of information about amounts that affected 4537 ind-as mentOfComprehensiveIncomeAsResultOfHedgeAccountin statement of comprehensive income as result of hedge gExplanatory accounting [Text Block] DisclosureOfInformationAboutAmountsThatAffectedState Disclosure of information about amounts that affected 4538 ind-as mentOfComprehensiveIncomeAsResultOfHedgeAccountin statement of comprehensive income as result of hedge gAbstract accounting [Abstract] DisclosureOfInformationAboutAmountsThatAffectedState Disclosure of information about amounts that affected 4539 ind-as mentOfComprehensiveIncomeAsResultOfHedgeAccountin statement of comprehensive income as result of hedge gTable accounting [Table] DisclosureOfInformationAboutAmountsThatAffectedState Disclosure of information about amounts that affected 4540 ind-as mentOfComprehensiveIncomeAsResultOfHedgeAccountin statement of comprehensive income as result of hedge gLineItems accounting [Line items] 4541 ind-as GainLossOnHedgeIneffectivenessAbstract Gain (loss) on hedge ineffectiveness [Abstract] GainLossOnHedgeIneffectivenessRecognisedInProfitOrLos Gain(loss)onhedgeineffectivenessrecognisedinprofitor 4542 ind-as s loss GainLossOnHedgeIneffectivenessRecognisedInOtherComp Gain (loss) on hedge ineffectiveness recognised in other 4543 ind-as rehensiveIncome comprehensive income Total gain (loss) on 4544 ind-as GainLossOnHedgeIneffectiveness Gain (loss) on hedge ineffectiveness hedge ineffectiven ess DescriptionOfLineItemInStatementOfComprehensiveIncom Description of line item in statement of comprehensive 4545 ind-as eThatIncludesRecognisedHedgeIneffectiveness income that includes recognised hedge ineffectiveness ReclassificationAdjustmentsOnCashFlowHedgesForWhich Reclassificationadjustmentsoncashflowhedgesforwhich 4546 ind-as HedgedFutureCashFlowsAreNoLongerExpectedToOccurN hedgedfuturecashflowsarenolongerexpectedtooccur, etOfTax net of tax ReclassificationAdjustmentsOnCashFlowHedgesForWhich Reclassificationadjustmentsoncashflowhedgesforwhich 4547 ind-as HedgedItemAffectedProfitOrLossNetOfTax hedged item affected profit or loss, net of tax DescriptionOfLineItemInStatementOfComprehensiveIncom Description of line item in statement of comprehensive 4548 ind-as eThatIncludesReclassificationAdjustments income that includes reclassification adjustments HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettHedginggains(losses)for hedgeof groupof itemswith 4549 ind-as ingRiskPositions offsetting risk positions Disclosure of information about credit exposures DisclosureOfInformationAboutCreditExposuresDesignated 4550 ind-as designatedasmeasuredatfairvaluethroughprofitorloss AsMeasuredAtFairValueThroughProfitOrLossExplanatory [Text Block] Disclosure of information about credit exposures DisclosureOfInformationAboutCreditExposuresDesignated 4551 ind-as designatedasmeasuredatfairvaluethroughprofitorloss AsMeasuredAtFairValueThroughProfitOrLossAbstract [Abstract] Disclosure of information about credit exposures DisclosureOfInformationAboutCreditExposuresDesignated 4552 ind-as designatedasmeasuredatfairvaluethroughprofitorloss AsMeasuredAtFairValueThroughProfitOrLossTable [Table]912 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FinancialInstrumentsMeasuredAtFairValueThroughProfitOrFinancialinstrumentsmeasuredatfairvaluethroughprofit 4553 ind-as LossBecauseCreditDerivativeIsUsedToManageCreditRiskAorlossbecausecreditderivativeisusedtomanagecredit xis risk [Axis] Disclosure of information about credit exposures DisclosureOfInformationAboutCreditExposuresDesignated 4554 ind-as designatedasmeasuredatfairvaluethroughprofitorloss AsMeasuredAtFairValueThroughProfitOrLossLineItems [Line items] ReconciliationOfNominalAmountOfCreditDerivativeAbstra Reconciliation of nominal amount of credit derivative 4555 ind-as ct [Abstract] Credit Credit derivative, derivative, nominal 4556 ind-as CreditDerivativeNominalAmount Credit derivative, nominal amount nominal amount at amount at beginning of end of period period 4557 ind-as ChangesInNominalAmountOfCreditDerivativeAbstract Changes in nominal amount of credit derivative [Abstract] Total increase (decrease) 4558 ind-as IncreaseDecreaseInCreditDerivativeNominalAmount Increase (decrease) in credit derivative, nominal amount in credit derivative, nominal amount 4559 ind-as ReconciliationOfFairValueOfCreditDerivativeAbstract Reconciliation of fair value of credit derivative [Abstract] Credit Credit derivative, fair derivative, 4560 ind-as CreditDerivativeFairValue Credit derivative, fair value value at fair value at beginning of end of period period 4561 ind-as ChangesInFairValueOfCreditDerivativeAbstract Changes in fair value of credit derivative [Abstract] Total increase (decrease) 4562 ind-as IncreaseDecreaseInCreditDerivativeFairValue Increase (decrease) in credit derivative, fair value in credit derivative, fair value GainLossOnDesignationOfFinancialInstrumentAsMeasured Gain (loss) on designation of financial instrument as 4563 ind-as AtFairValueThroughProfitOrLossBecauseCreditDerivativeI measuredatfairvaluethroughprofitorlossbecausecredit sUsedToManageCreditRisk derivative is used to manage credit risk FairValueOfFinancialInstrumentOnDiscontinuationOfMeas Fair value of financial instrument on discontinuation of 4564 ind-as urementAtFairValueThroughProfitOrLossBecauseCreditDe measurementatfair value throughprofitor lossbecause rivativeIsUsedToManageCreditRiskAssets credit derivative is used to manage credit risk, assets FairValueOfFinancialInstrumentOnDiscontinuationOfMeas Fair value of financial instrument on discontinuation of 4565 ind-as urementAtFairValueThroughProfitOrLossBecauseCreditDe measurementatfair value throughprofitor lossbecause rivativeIsUsedToManageCreditRiskLiabilities credit derivative is used to manage credit risk, liabilities Nominal or principal amount of financial instrument on NominalOrPrincipalAmountOfFinancialInstrumentOnDisco discontinuationofmeasurementatfairvaluethroughprofit 4566 ind-as ntinuationOfMeasurementAtFairValueThroughProfitOrLos orlossbecausecreditderivativeisusedtomanagecredit sBecauseCreditDerivativeIsUsedToManageCreditRisk risk Disclosure of information about possible differences DisclosureOfFairValueOfFinancialAssetsAndFinancialLiab between carrying amount and fair value of contracts 4567 ind-as ilitiesAndReclassificationExplanatory describedinIndAS107.29bandIndAS107.29c[Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 913 Descriptionoffactthatfairvalueinformationhasnotbeen DescriptionOfInformationWhereFairValueDisclosuresNotR 4568 ind-as disclosed because fair value of instruments cannot be equired measured reliably DescriptionOfFinancialInstrumentsTheirCarryingAmountA Descriptionoffinancialinstruments,theircarryingamount, 4569 ind-as ndExplanationOfWhyFairValueCannotBeMeasuredReliabl and explanation of why fair value cannot be measured y reliably 4570 ind-as InformationAboutMarketForFinancialInstruments Information about market for financial instruments InformationAboutWhetherAndHowEntityIntendsToDisposeInformation about whether and how entity intends to 4571 ind-as OfFinancialInstruments dispose of financial instruments ExplanationOfFactThatFinancialInstrumentsWhoseFairVal Explanation of fact that financialinstruments whose fair 4572 ind-as uePreviouslyCouldNotBeReliablyMeasuredAreDerecognisevalue previously could not be reliably measured are d derecognised FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBFinancialinstrumentswhosefairvaluepreviouslycouldnot 4573 ind-as eReliablyMeasuredAtTimeOfDerecognition be reliably measured at time of derecognition Gain (loss) recognised on derecognition of financial GainLossRecognisedOnFinancialInstrumentsWhoseFairVal 4574 ind-as instruments whose fair value previously could not be uePreviouslyCouldNotBeReliablyMeasured reliably measured DescriptionOfCrossreferenceToDisclosuresAboutNatureAn Descriptionofcross-referencetodisclosuresaboutnature 4575 ind-as dExtentOfRisksArisingFromFinancialInstruments and extent of risks arising from financial instruments DisclosureOfNatureAndExtentOfRisksArisingFromFinanci Disclosure of nature and extent of risks arising from 4576 ind-as alInstrumentsExplanatory financial instruments [Text Block] DisclosureOfNatureAndExtentOfRisksArisingFromFinanci Disclosure of nature and extent of risks arising from 4577 ind-as alInstrumentsAbstract financial instruments [Abstract] DisclosureOfNatureAndExtentOfRisksArisingFromFinanci Disclosure of nature and extent of risks arising from 4578 ind-as alInstrumentsTable financial instruments [Table] DisclosureOfNatureAndExtentOfRisksArisingFromFinanci Disclosure of nature and extent of risks arising from 4579 ind-as alInstrumentsLineItems financial instruments [Line items] 4580 ind-as DescriptionOfExposureToRisk Description of exposure to risk DescriptionOfObjectivesPoliciesAndProcessesForManagin Description of objectives, policies and processes for 4581 ind-as gRisk managing risk 4582 ind-as MethodsUsedToMeasureRisk Methods used to measure risk 4583 ind-as ChangesInExposureToRisk Description of changes in exposure to risk ChangesInObjectivesPoliciesAndProcessesForManagingRisDescriptionofchangesinobjectives,policiesandprocesses 4584 ind-as k for managing risk 4585 ind-as ChangesInMethodsUsedToMeasureRisk Description of changes in methods used to measure risk SummaryQuantitativeDataAboutEntitysExposureToRiskEx Summaryquantitativedataaboutentity'sexposuretorisk 4586 ind-as planatory [Text Block] 4587 ind-as ConcentrationsOfRisk Description of concentrations of risk 4588 ind-as DescriptionOfHowManagementDeterminesConcentrations Description of how management determines concentrations 4589 ind-as DescriptionOfSharedCharacteristicForConcentration Description of shared characteristic for concentration RiskExposureAssociatedWithInstrumentsSharingCharacteri Risk exposure associated with instruments sharing 4590 ind-as stic characteristic 4591 ind-as AdditionalInformationAboutEntityExposureToRisk Additional information about entity exposure to risk 4592 ind-as SensitivityAnalysisForEachTypeOfMarketRiskExplanatory Sensitivity analysis for types of market risk [Text Block] DescriptionOfCrossreferenceToDisclosuresAboutCreditRis Descriptionof cross-reference todisclosuresaboutcredit 4593 ind-as kPresentedOutsideFinancialStatements risk presented outside financial statements ExplanationOfCreditRiskManagementPracticesAndHowTh Explanationofcreditriskmanagementpracticesandhow 4594 ind-as eyRelateToRecognitionAndMeasurementOfExpectedCredit they relate to recognition and measurement of expected LossesExplanatory credit losses [Text Block]914 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] InformationOnHowEntityDeterminedWhetherCreditRiskOf Informationonhowentitydeterminedwhethercreditrisk 4595 ind-as FinancialInstrumentsHasIncreasedSignificantlySinceInitial of financial instruments has increased significantly since Recognition initial recognition 4596 ind-as InformationAboutEntitysDefinitionsOfDefault Information about entity's definitions of default InformationOnHowInstrumentsWereGroupedIfExpectedCreInformationonhowinstrumentsweregroupedifexpected 4597 ind-as ditLossesWereMeasuredOnCollectiveBasis credit losses were measured on collective basis InformationOnHowEntityDeterminedThatFinancialAssetsA Informationonhowentitydeterminedthatfinancialassets 4598 ind-as reCreditimpairedFinancialAssets are credit-impaired financial assets 4599 ind-as InformationOnEntitysWriteoffPolicy Information on entity's write-off policy InformationOnHowRequirementsForModificationOfContra Information on how requirements for modification of 4600 ind-as ctualCashFlowsOfFinancialAssetsHaveBeenApplied contractual cash flows of financial assets have been applied Explanation of inputs, assumptions and estimation ExplanationOfInputsAssumptionsAndEstimationTechnique 4601 ind-as techniques used to apply impairment requirements [Text sUsedToApplyImpairmentRequirementsExplanatory Block] DescriptionOfBasisOfInputsAndAssumptionsAndEstimatio Description of basis of inputs and assumptions and 4602 ind-as nTechniquesUsedToMeasure12monthAndLifetimeExpectedestimation techniques used to measure 12-month and CreditLosses lifetime expected credit losses DescriptionOfBasisOfInputsAndAssumptionsAndEstimatio Description of basis of inputs and assumptions and nTechniquesUsedToDetermineWhetherCreditRiskOfFinancestimationtechniquesusedtodeterminewhethercreditrisk 4603 ind-as ialInstrumentsHaveIncreasedSignificantlySinceInitialRecog offinancialinstrumentshaveincreasedsignificantlysince nition initial recognition DescriptionOfHowForwardlookingInformationHasBeenInc Descriptionofhowforward-lookinginformationhasbeen 4604 ind-as orporatedIntoDeterminationOfExpectedCreditLosses incorporated into determination of expected credit losses DescriptionOfChangesInEstimationTechniquesOrSignificanDescription of changes in estimation techniques or 4605 ind-as tAssumptionsMadeWhenApplyingImpairmentRequirementssignificant assumptions made when applying impairment AndReasonsForThoseChanges requirements and reasons for those changes DisclosureOfReconciliationOfChangesInLossAllowanceAn Disclosureofreconciliationofchangesinlossallowance 4606 ind-as dExplanationOfChangesInGrossCarryingAmountForFinanc andexplanationof changesingrosscarryingamountfor ialInstrumentsExplanatory financial instruments [Text Block] DisclosureOfReconciliationOfChangesInLossAllowanceAn Disclosureofreconciliationofchangesinlossallowance 4607 ind-as dExplanationOfChangesInGrossCarryingAmountForFinanc andexplanationof changesingrosscarryingamountfor ialInstrumentsAbstract financial instruments [Abstract] DisclosureOfReconciliationOfChangesInLossAllowanceAn Disclosureofreconciliationofchangesinlossallowance 4608 ind-as dExplanationOfChangesInGrossCarryingAmountForFinanc andexplanationof changesingrosscarryingamountfor ialInstrumentsTable financial instruments [Table] 4609 ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] 4610 ind-as TypeOfMeasurementOfExpectedCreditLossesMember Type of measurement of expected credit losses [Member] 4611 ind-as TwelvemonthExpectedCreditLossesMember 12-month expected credit losses [Member] 4612 ind-as LifetimeExpectedCreditLossesMember Lifetime expected credit losses [Member] 4613 ind-as MethodOfAssessmentOfExpectedCreditLossesAxis Method of assessment of expected credit losses [Axis] 4614 ind-as MethodOfAssessmentOfExpectedCreditLossesMember Method of assessment of expected credit losses [Member] 4615 ind-as ExpectedCreditLossesIndividuallyAssessedMember Expected credit losses individually assessed [Member] 4616 ind-as ExpectedCreditLossesCollectivelyAssessedMember Expected credit losses collectively assessed [Member] 4617 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] 4618 ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 915 4619 ind-as FinancialInstrumentsNotCreditimpairedMember Financial instruments not credit-impaired [Member] 4620 ind-as FinancialInstrumentsCreditimpairedMember Financial instruments credit-impaired [Member] FinancialInstrumentsPurchasedOrOriginatedCreditimpaired Financial instruments purchased or originated credit- 4621 ind-as Member impaired [Member] FinancialInstrumentsCreditimpairedAfterPurchaseOrOrigin Financial instruments credit-impaired after purchase or 4622 ind-as ationMember origination [Member] DisclosureOfReconciliationOfChangesInLossAllowanceAn Disclosureofreconciliationofchangesinlossallowance 4623 ind-as dExplanationOfChangesInGrossCarryingAmountForFinanc andexplanationof changesingrosscarryingamountfor ialInstrumentsLineItems financial instruments [Line items] 4624 ind-as IncreaseDecreaseInFinancialAssetsAbstract Increase (decrease) in financial assets [Abstract] 4625 ind-as IncreaseDecreaseThroughTransfersFinancialAssets Increase (decrease) through transfers, financial assets Decrease through 4626 ind-as DecreaseThroughDerecognitionFinancialAssets Decrease through derecognition, financial assets derecognition, financial assets 4627 ind-as IncreaseThroughOriginationOrPurchaseFinancialAssets Increase through origination or purchase, financial assets Decrease through write- 4628 ind-as DecreaseThroughWriteoffFinancialAssets Decrease through write-off, financial assets off, financial assets IncreaseDecreaseThroughChangesInModelsOrRiskParamet Increase (decrease) through changes in models or risk 4629 ind-as ersFinancialAssets parameters, financial assets IncreaseDecreaseThroughModificationOfContractualCashF Increase (decrease) through modification of contractual 4630 ind-as lowsFinancialAssets cash flows, financial assets IncreaseDecreaseThroughForeignExchangeAndOtherMove Increase (decrease) through foreign exchange and other 4631 ind-as mentsFinancialAssetsAbstract movements, financial assets [Abstract] Increase (decrease) through foreign exchange, financial 4632 ind-as IncreaseDecreaseThroughForeignExchangeFinancialAssets assets Increase (decrease) through other movements, financial 4633 ind-as IncreaseDecreaseThroughOtherMovementsFinancialAssets assets Total increase (decrease) through IncreaseDecreaseThroughForeignExchangeAndOtherMove Increase (decrease) through foreign exchange and otherforeign 4634 ind-as mentsFinancialAssets movements, financial assets exchange and other movements, financial assets Total increase 4635 ind-as IncreaseDecreaseInFinancialAssets Increase (decrease) in financial assets (decrease) in financial assets916 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Exposure to Exposure to credit risk on creditriskon loan loan commitments ExposureToCreditRiskOnLoanCommitmentsAndFinancial Exposuretocreditriskonloancommitmentsandfinancial commitments 4636 ind-as and financial GuaranteeContracts guarantee contracts and financial guarantee guarantee contracts at contracts at beginning of end of period period IncreaseDecreaseInExposureToCreditRiskOnLoanCommit Increase (decrease) in exposure to credit risk on loan 4637 ind-as mentsAndFinancialGuaranteeContractsAbstract commitments and financial guarantee contracts [Abstract] IncreaseDecreaseThroughTransfersExposureToCreditRisk Increase (decrease) through transfers, exposure to credit 4638 ind-as OnLoanCommitmentsAndFinancialGuaranteeContracts risk on loan commitments and financial guarantee contracts Decrease through derecognition, exposure to DecreaseThroughDerecognitionExposureToCreditRiskOnL Decreasethroughderecognition,exposuretocreditriskon credit risk on 4639 ind-as oanCommitmentsAndFinancialGuaranteeContracts loan commitments and financial guarantee contracts loan commitments and financial guarantee contracts IncreaseThroughOriginationOrPurchaseExposureToCreditRIncreasethroughoriginationorpurchase,exposuretocredit 4640 ind-as iskOnLoanCommitmentsAndFinancialGuaranteeContracts risk on loan commitments and financial guarantee contracts IncreaseDecreaseThroughChangesInModelsOrRiskParamet Increase (decrease) through changes in models or risk 4641 ind-as ersExposureToCreditRiskOnLoanCommitmentsAndFinanci parameters, exposure tocreditriskonloancommitments alGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughModificationOfContractualCashF Increase (decrease) through modification of contractual 4642 ind-as lowsExposureToCreditRiskOnLoanCommitmentsAndFinan cashflows,exposuretocreditriskonloancommitments cialGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughForeignExchangeAndOtherMove Increase (decrease) through foreign exchange and other 4643 ind-as mentsExposureToCreditRiskOnLoanCommitmentsAndFina movements,exposuretocreditriskonloancommitments ncialGuaranteeContractsAbstract and financial guarantee contracts [Abstract] IncreaseDecreaseThroughForeignExchangeExposureToCre Increase(decrease)throughforeignexchange,exposureto 4644 ind-as ditRiskOnLoanCommitmentsAndFinancialGuaranteeContra credit riskon loan commitments and financial guarantee cts contracts IncreaseDecreaseThroughOtherMovementsExposureToCre Increase(decrease)throughothermovements,exposureto 4645 ind-as ditRiskOnLoanCommitmentsAndFinancialGuaranteeContra credit riskon loan commitments and financial guarantee cts contracts[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 917 Total increase (decrease) through foreign exchange and other IncreaseDecreaseThroughForeignExchangeAndOtherMove Increase (decrease) through foreign exchange and other movements, 4646 ind-as mentsExposureToCreditRiskOnLoanCommitmentsAndFina movements,exposuretocreditriskonloancommitments exposure to ncialGuaranteeContracts and financial guarantee contracts credit risk on loan commitment s and financial guarantee contracts Total increase (decrease) in exposure tocreditrisk IncreaseDecreaseInExposureToCreditRiskOnLoanCommit Increase (decrease) in exposure to credit risk on loan 4647 ind-as on loan mentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts commitment s and financial guarantee contracts UndiscountedExpectedCreditLossesAtInitialRecognitionOn Undiscountedexpectedcreditlossesatinitialrecognition 4648 ind-as PurchasedOrOriginatedCreditimpairedFinancialAssetsInitia onpurchasedororiginatedcredit-impairedfinancialassets llyRecognised initially recognised ExplanationOfReasonsForChangesInLossAllowanceForFin Explanationofreasonsforchangesinlossallowancefor 4649 ind-as ancialInstruments financial instruments ExplanationOfHowSignificantChangesInGrossCarryingAm Explanationofhowsignificantchangesingrosscarrying 4650 ind-as ountOfFinancialInstrumentsContributedToChangesInLossA amountoffinancialinstrumentscontributedtochangesin llowance loss allowance Financial assets with contractual cash flows modified FinancialAssetsWithContractualCashFlowsModifiedDuring duringreportingperiodwhilelossallowancemeasuredat 4651 ind-as ReportingPeriodWhileLossAllowanceMeasuredAtLifetime lifetime expected credit losses, amortised cost before ExpectedCreditLossesAmortisedCostBeforeModification modification FinancialAssetsWithContractualCashFlowsModifiedDuring Financial assets with contractual cash flows modified 4652 ind-as ReportingPeriodWhileLossAllowanceMeasuredAtLifetime duringreportingperiodwhilelossallowancemeasuredat ExpectedCreditLossesModificationGainLoss lifetime expected credit losses, modification gain (loss) FinancialAssetsWithModifiedContractualCashFlowsWhile Financialassetswithmodifiedcontractualcashflowswhile LossAllowanceMeasuredAtLifetimeExpectedCreditLossesFlossallowancemeasuredatlifetimeexpectedcreditlosses 4653 ind-as orWhichLossAllowanceChangedDuringReportingPeriodTo forwhichlossallowancechangedduringreportingperiod 12monthExpectedCreditLossesGrossCarryingAmount to 12-month expected credit losses, gross carrying amount FinancialAssetsWrittenOffDuringReportingPeriodAndStillSFinancialassetswrittenoffduringreportingperiodandstill 4654 ind-as ubjectToEnforcementActivityContractualAmountOutstandi subject to enforcement activity, contractual amount ng outstanding InformationAboutGroupsOrPortfoliosOfFinancialInstrumen Information about groups or portfolios of financial 4655 ind-as tsWithParticularFeaturesThatCouldAffectLargePortionOfT instrumentswithparticularfeaturesthatcouldaffectlarge hatGroup portion of that group 4656 ind-as DisclosureOfCreditRiskExposureExplanatory Disclosure of credit risk exposure [Text Block] 4657 ind-as DisclosureOfCreditRiskExposureAbstract Disclosure of credit risk exposure [Abstract]918 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4658 ind-as DisclosureOfCreditRiskExposureTable Disclosure of credit risk exposure [Table] 4659 ind-as CreditGradesAxis Credit grades [Axis] 4660 ind-as DisclosureOfCreditRiskExposureLineItems Disclosure of credit risk exposure [Line items] 4661 ind-as DisclosureOfProvisionMatrixExplanatory Disclosure of provision matrix [Text Block] 4662 ind-as DisclosureOfProvisionMatrixAbstract Disclosure of provision matrix [Abstract] 4663 ind-as DisclosureOfProvisionMatrixTable Disclosure of provision matrix [Table] 4664 ind-as PastDueStatusAxis Past due status [Axis] 4665 ind-as PastDueStatusMember Past due status [Member] Later than one month and not later than two months 4666 ind-as LaterThanOneMonthAndNotLaterThanTwoMonthsMember [Member] LaterThanTwoMonthsAndNotLaterThanThreeMonthsMem Later than two months and not later than three months 4667 ind-as ber [Member] 4668 ind-as DisclosureOfProvisionMatrixLineItems Disclosure of provision matrix [Line items] Description of nature of assets obtained by taking DescriptionOfNatureAndCarryingAmountOfAssetsObtaine 4669 ind-as possession of collateral or calling on other credit d enhancements Assetsobtainedbytakingpossessionofcollateralorcalling 4670 ind-as AssetsObtained on other credit enhancements DescriptionOfPoliciesForDisposingOfAssetsNotReadilyCo Descriptionofpoliciesfordisposalorforuseinoperation 4671 ind-as nvertibleIntoCashOrForUsingThemInItsOperationsExplanatof assets obtained by taking possession of collateral or ory other credit enhancement [Text Block] MaturityAnalysisForNonderivativeFinancialLiabilitiesExpl Disclosureofmaturityanalysisfornon-derivativefinancial 4672 ind-as anatory liabilities [Text Block] DisclosureOfMaturityAnalysisForNonderivativeFinancialLi Disclosureofmaturityanalysisfornon-derivativefinancial 4673 ind-as abilitiesAbstract liabilities [Abstract] DisclosureOfMaturityAnalysisForNonderivativeFinancialLi Disclosureofmaturityanalysisfornon-derivativefinancial 4674 ind-as abilitiesTable liabilities [Table] DisclosureOfMaturityAnalysisForNonderivativeFinancialLi Disclosureofmaturityanalysisfornon-derivativefinancial 4675 ind-as abilitiesLineItems liabilities [Line items] Non-derivative financial liabilities, undiscounted cash 4676 ind-as NonderivativeFinancialLiabilitiesUndiscountedCashFlows flows 4677 ind-as GrossFinanceLeaseObligations Gross finance lease obligations 4678 ind-as GrossLeaseLiabilities Gross lease liabilities MaturityAnalysisForDerivativeFinancialLiabilitiesExplanat Disclosure of maturity analysis for derivative financial 4679 ind-as ory liabilities [Text Block] DisclosureOfMaturityAnalysisForDerivativeFinancialLiabil Disclosure of maturity analysis for derivative financial 4680 ind-as itiesAbstract liabilities [Abstract] DisclosureOfMaturityAnalysisForDerivativeFinancialLiabil Disclosure of maturity analysis for derivative financial 4681 ind-as itiesTable liabilities [Table] DisclosureOfMaturityAnalysisForDerivativeFinancialLiabil Disclosure of maturity analysis for derivative financial 4682 ind-as itiesLineItems liabilities [Line items] 4683 ind-as DerivativeFinancialLiabilitiesUndiscountedCashFlows Derivative financial liabilities, undiscounted cash flows PricesSpecifiedInForwardAgreementsToPurchaseFinancial Prices specified in forward agreements to purchase 4684 ind-as AssetsForCash financial assets for cash NetAmountsForPayfloatingReceivefixedInterestRateSwaps Net amounts for pay-floating(receive-fixed) interestrate 4685 ind-as ForWhichNetCashFlowsAreExchanged swaps for which net cash flows are exchanged ContractualAmountsToBeExchangedInDerivativeFinancialI Contractualamountstobeexchangedinderivativefinancial 4686 ind-as nstrumentForWhichGrossCashFlowsAreExchanged instrument for which gross cash flows are exchanged 4687 ind-as GrossLoanCommitments Gross loan commitments Disclosure of how entity manages liquidity risk [Text 4688 ind-as DescriptionOfManagingLiquidityRiskExplanatory Block] DisclosureOfMaturityAnalysisForFinancialAssetsHeldFor Disclosureofmaturityanalysisforfinancialassetsheldfor 4689 ind-as ManagingLiquidityRiskAbstract managing liquidity risk [Abstract] DisclosureOfMaturityAnalysisForFinancialAssetsHeldFor Disclosureofmaturityanalysisforfinancialassetsheldfor 4690 ind-as ManagingLiquidityRiskTable managing liquidity risk [Table][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 919 DisclosureOfMaturityAnalysisForFinancialAssetsHeldFor Disclosureofmaturityanalysisforfinancialassetsheldfor 4691 ind-as ManagingLiquidityRiskLineItems managing liquidity risk [Line items] 4692 ind-as FinancialAssetsHeldForManagingLiquidityRisk Financial assets held for managing liquidity risk DisclosureOfFinancialInstrumentsByTypeOfInterestRateEx Disclosureoffinancialinstrumentsbytypeofinterestrate 4693 ind-as planatory [Text Block] DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbDisclosureoffinancialinstrumentsbytypeofinterestrate 4694 ind-as stract [Abstract] DisclosureOfFinancialInstrumentsByTypeOfInterestRateTa Disclosureoffinancialinstrumentsbytypeofinterestrate 4695 ind-as ble [Table] 4696 ind-as TypesOfInterestRatesAxis Types of interest rates [Axis] 4697 ind-as InterestRateTypesMember Interest rate types [Member] 4698 ind-as FloatingInterestRateMember Floating interest rate [Member] 4699 ind-as FixedInterestRateMember Fixed interest rate [Member] DisclosureOfFinancialInstrumentsByTypeOfInterestRateLi Disclosureoffinancialinstrumentsbytypeofinterestrate 4700 ind-as neItems [Line items] DisclosureOfDetailedInformationAboutBorrowingsExplana Disclosureofdetailedinformationaboutborrowings[Text 4701 ind-as tory Block] Disclosure of detailed information about borrowings 4702 ind-as DisclosureOfDetailedInformationAboutBorrowingsAbstract [Abstract] Disclosure of detailed information about borrowings 4703 ind-as DisclosureOfDetailedInformationAboutBorrowingsTable [Table] 4704 ind-as BorrowingsByNameAxis Borrowings by name [Axis] DisclosureOfDetailedInformationAboutBorrowingsLineIte Disclosureofdetailedinformationaboutborrowings[Line 4705 ind-as ms items] 4706 ind-as BorrowingsInterestRate Borrowings, interest rate 4707 ind-as BorrowingsInterestRateBasis Borrowings, interest rate basis 4708 ind-as BorrowingsAdjustmentToInterestRateBasis Borrowings, adjustment to interest rate basis 4709 ind-as BorrowingsMaturity Borrowings, maturity 4710 ind-as BorrowingsOriginalCurrency Borrowings, original currency MethodsAndAssumptionsUsedInPreparingSensitivityAnaly Descriptionofmethodsandassumptionsusedinpreparing 4711 ind-as sis sensitivity analysis ChangesInMethodsAndAssumptionsUsedInPreparingSensitiDescriptionofchangesinmethodsandassumptionsusedin 4712 ind-as vityAnalysis preparing sensitivity analysis DescriptionOfReasonForChangeInMethodsAndAssumption Description of reasons for changes in methods and 4713 ind-as sUsedInPreparingSensitivityAnalysis assumptions used in preparing sensitivity analysis Descriptionofmethod,parametersandassumptionsusedin MethodsUsedInPreparingSensitivityAnalysisReflectingInter 4714 ind-as preparingsensitivity analysis reflectinginterdependencies dependenciesBetweenRiskVariables between risk variables Descriptionofobjectiveofmethodusedandlimitationsthat LimitationsThatMayResultInInformationNotFullyReflectin 4715 ind-as mayresultininformationnotfullyreflectingfairvalueof gFairValueOfAssetsAndLiabilitiesInvolved assets and liabilities involved 4716 ind-as ValueAtRisk Value at risk DescriptionOfFactAndReasonWhySensitivityAnalysisAreU Descriptionoffactandreasonwhysensitivityanalysesare 4717 ind-as nrepresentative unrepresentative 4718 ind-as DisclosureOfTransfersOfFinancialAssetsExplanatory Disclosure of transfers of financial assets [Text Block] DisclosureOfFinancialAssetsTransferredDuringPeriodWhic Disclosure of transferred financial assets that are not 4719 ind-as hDoNotQualifyForDerecognitionExplanatory derecognised in their entirety [Text Block] DisclosureOfFinancialAssetsTransferredDuringPeriodWhic Disclosure of transferred financial assets that are not 4720 ind-as hDoNotQualifyForDerecognitionAbstract derecognised in their entirety [Abstract] DisclosureOfFinancialAssetsTransferredDuringPeriodWhic Disclosure of transferred financial assets that are not 4721 ind-as hDoNotQualifyForDerecognitionTable derecognised in their entirety [Table] Transferred financial assets that are not derecognised in 4722 ind-as FinancialAssetsWhichDoNotQualifyForDerecognitionAxis their entirety [Axis]920 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfFinancialAssetsTransferredDuringPeriodWhic Disclosure of transferred financial assets that are not 4723 ind-as hDoNotQualifyForDerecognitionLineItems derecognised in their entirety [Line items] NatureOfFinancialAssetsTransferredDuringPeriodWhichDoDescriptionofnatureoftransferredfinancialassetsthatare 4724 ind-as NotQualifyForDerecognition not derecognised in their entirety NatureOfRisksAndRewardsOfOwnershipToWhichEntityRe Descriptionofnatureofrisksandrewardsofownershipto 4725 ind-as mainsExposed which entity is exposed DescriptionOfNatureOfRelationshipBetweenTransferredFinDescription of nature of relationship betweentransferred 4726 ind-as ancialAssetsThatAreNotDerecognisedInTheirEntiretyAndA financialassetsthatarenotderecognisedintheirentirety ssociatedLiabilities and associated liabilities FairValueOfTransferredFinancialAssetsAssociatedFinancia Fair value of transferred financial assets (associated 4727 ind-as lLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstrac financial liabilities) that are not derecognised in their t entirety [Abstract] FairValueOfTransferredFinancialAssetsThatAreNotDereco Fair value of transferred financial assets that are not 4728 ind-as gnisedInTheirEntirety derecognised in their entirety Fair value of associated 4729 ind-as FairValueOfAssociatedFinancialLiabilities Fair value of associated financial liabilities financial liabilities Netfairvalue of transferred financial assets Fair value of transferred financial assets (associated (associated FairValueOfTransferredFinancialAssetsAssociatedFinancia 4730 ind-as financial liabilities) that are not derecognised in their financial lLiabilitiesThatAreNotDerecognisedInTheirEntirety entirety liabilities) that are not derecognised in their entirety 4731 ind-as AssetsThatEntityContinuesToRecognise Assets that entity continues to recognise 4732 ind-as AssociatedLiabilitiesThatEntityContinuesToRecognise Associated liabilities that entity continues to recognise 4733 ind-as OriginalAssetsBeforeTransfer Original assets before transfer AssetsThatEntityContinuesToRecogniseToExtentOfContin Assets that entity continues to recognise to extent of 4734 ind-as uingInvolvement continuing involvement AssociatedLiabilitiesThatEntityContinuesToRecogniseToE Associatedliabilitiesthatentitycontinuestorecogniseto 4735 ind-as xtentOfContinuingInvolvement extent of continuing involvement DisclosureOfContinuingInvolvementInDerecognisedFinanciDisclosure of continuing involvement in derecognised 4736 ind-as alAssetsExplanatory financial assets [Text Block] DisclosureOfContinuingInvolvementInDerecognisedFinanciDisclosure of continuing involvement in derecognised 4737 ind-as alAssetsAbstract financial assets [Abstract] DisclosureOfContinuingInvolvementInDerecognisedFinanciDisclosure of continuing involvement in derecognised 4738 ind-as alAssetsTable financial assets [Table] ContinuingInvolvementInDerecognisedFinancialAssetsByT Continuinginvolvementinderecognisedfinancialassetsby 4739 ind-as ypeOfInstrumentAxis type of instrument [Axis] 4740 ind-as TypesOfInstrumentMember Types of instrument [Member] 4741 ind-as WrittenPutOptionsMember Written put options [Member] 4742 ind-as PurchasedCallOptionsMember Purchased call options [Member] 4743 ind-as GuaranteesMember Guarantees [Member] ContinuingInvolvementInDerecognisedFinancialAssetsByT Continuinginvolvementinderecognisedfinancialassetsby 4744 ind-as ypeOfTransferAxis type of transfer [Axis] 4745 ind-as TypesOfTransferMember Types of transfer [Member] 4746 ind-as SecuritiesLendingMember Securities lending [Member] 4747 ind-as FactoringOfReceivablesMember Factoring of receivables [Member] 4748 ind-as SecuritisationsMember Securitisations [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 921 DisclosureOfContinuingInvolvementInDerecognisedFinanciDisclosure of continuing involvement in derecognised 4749 ind-as alAssetsLineItems financial assets [Line items] RecognisedAssetsRepresentingContinuingInvolvementInDe Recognisedassetsrepresentingcontinuinginvolvementin 4750 ind-as recognisedFinancialAssets derecognised financial assets RecognisedLiabilitiesRepresentingContinuingInvolvementI Recognisedliabilitiesrepresentingcontinuinginvolvement 4751 ind-as nDerecognisedFinancialAssets in derecognised financial assets Descriptionoflineitemsofrecognisedassetsandliabilities LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingC 4752 ind-as representing continuing involvement in derecognised ontinuingInvolvementInDerecognisedFinancialAssets financial assets FairValueOfAssetsRepresentingContinuingInvolvementInD Fairvalueofassetsrepresentingcontinuinginvolvementin 4753 ind-as erecognisedFinancialAssets derecognised financial assets FairValueOfLiabilitiesRepresentingContinuingInvolvement Fairvalueofliabilitiesrepresentingcontinuinginvolvement 4754 ind-as InDerecognisedFinancialAssets in derecognised financial assets 4755 ind-as MaximumExposureToLossFromContinuingInvolvement Maximum exposure to loss from continuing involvement InformationAboutHowMaximumExposureToLossIsDetermiInformation about how maximum exposure to loss from 4756 ind-as ned continuing involvement is determined UndiscountedCashOutflowRequiredToRepurchaseDerecog Undiscounted cash outflow required to repurchase 4757 ind-as nisedFinancialAssets derecognised financial assets AmountsPayableToTransfereeInRespectOfTransferredAssetOther amounts payable to transferee in respect of 4758 ind-as s transferred assets QualitativeInformationAboutContinuingInvolvementInDere Qualitative information about continuing involvement in 4759 ind-as cognisedFinancialAssets derecognised financial assets Gain (loss) of derecognised financial assets at date of 4760 ind-as GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer transfer IncomeFromContinuingInvolvementInDerecognisedFinanci Income from continuing involvement in derecognised 4761 ind-as alAssets financial assets IncomeFromContinuingInvolvementInDerecognisedFinanci Income from continuing involvement in derecognised 4762 ind-as alAssetsCumulativelyRecognised financial assets cumulatively recognised ExpenseFromContinuingInvolvementInDerecognisedFinancExpense from continuing involvement in derecognised 4763 ind-as ialAssets financial assets ExpenseFromContinuingInvolvementInDerecognisedFinancExpense from continuing involvement in derecognised 4764 ind-as ialAssetsCumulativelyRecognised financial assets cumulatively recognised 4765 ind-as ExplanationWhenGreatestTransferActivityTookPlace Explanation when greatest transfer activity took place GainLossOfDerecognisedFinancialAssetsRepresentingGrea Gain(loss)fromtransferactivityduringperiodrepresenting 4766 ind-as testTransferActivity greatest transfer activity Proceedsfromtransferactivityduringperiodrepresenting 4767 ind-as ProceedsFromTransferActivity greatest transfer activity Disclosure of maturity analysis of undiscounted cash DisclosureOfMaturityAnalysisOfUndiscountedCashOutflo outflows to repurchase derecognised financial assets or 4768 ind-as wsToRepurchaseDerecognisedFinancialAssetsExplanatory amounts payable to transferee in respect of transferred assets [Text Block] Disclosure of maturity analysis of undiscounted cash DisclosureOfMaturityAnalysisOfUndiscountedCashOutflo outflows to repurchase derecognised financial assets or 4769 ind-as wsToRepurchaseDerecognisedFinancialAssetsOrAmountsP amounts payable to transferee in respect of transferred ayableToTransfereeInRespectOfTransferredAssetsAbstract assets [Abstract] Disclosure of maturity analysis of undiscounted cash DisclosureOfMaturityAnalysisOfUndiscountedCashOutflo outflows to repurchase derecognised financial assets or 4770 ind-as wsToRepurchaseDerecognisedFinancialAssetsOrAmountsP amounts payable to transferee in respect of transferred ayableToTransfereeInRespectOfTransferredAssetsTable assets [Table] DisclosureOfMaturityAnalysisOfUndiscountedCashOutflo Disclosure of maturity analysis of undiscounted cash wsToRepurchaseDerecognisedFinancialAssetsOrAmountsP outflows to repurchase derecognised financial assets or 4771 ind-as ayableToTransfereeInRespectOfTransferredAssetsLineItem amounts payable to transferee in respect of transferred s assets [Line items] 4772 ind-as ContingentLiabilityOnDisputedIncomeTaxMember Contingent liability on disputed income tax [Member]922 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfRangeOfExercisePricesOfOutstandingShareO Disclosureofrangeofexercisepricesofoutstandingshare 4773 ind-as ptionsExplanatory options [Text Block] DisclosureOfRangeOfExercisePricesOfOutstandingShareO Disclosureofrangeofexercisepricesofoutstandingshare 4774 ind-as ptionsAbstract options [Abstract] DisclosureOfRangeOfExercisePricesOfOutstandingShareO Disclosureofrangeofexercisepricesofoutstandingshare 4775 ind-as ptionsTable options [Table] DisclosureOfRangeOfExercisePricesOfOutstandingShareO Disclosureofrangeofexercisepricesofoutstandingshare 4776 ind-as ptionsLineItems options [Line items] 4777 ind-as ExercisePriceOfOutstandingShareOptions Exercise price of outstanding share options 4778 ind-as DisclosureOfReportableSegmentsExplanatory Disclosure of reportable segments [Text Block] 4779 ind-as DisclosureOfReportableSegmentsAbstract Disclosure of reportable segments [Abstract] 4780 ind-as DisclosureOfReportableSegmentsTable Disclosure of reportable segments [Table] 4781 ind-as EntitySReportableSegmentsAxis Entity's reportable segments [Axis] 4782 ind-as ReportableSegments1Member Reportable segments 1 [Member] 4783 ind-as ReportableSegments2Member Reportable segments 2 [Member] 4784 ind-as ReportableSegments3Member Reportable segments 3 [Member] 4785 ind-as ReportableSegments4Member Reportable segments 4 [Member] 4786 ind-as ReportableSegments5Member Reportable segments 5 [Member] 4787 ind-as ReportableSegments6Member Reportable segments 6 [Member] 4788 ind-as ReportableSegments7Member Reportable segments 7 [Member] 4789 ind-as ReportableSegments8Member Reportable segments 8 [Member] 4790 ind-as ReportableSegments9Member Reportable segments 9 [Member] 4791 ind-as ReportableSegments10Member Reportable segments 10 [Member] 4792 ind-as DisclosureOfReportableSegmentsLineItems Disclosure of reportable segments [Line items] 4793 ind-as NatureOfReportableSegment Nature of reportable segment 4794 ind-as RevenuePrimaryReportableSegment Revenue primary reportable segment RevenuesFromTransactionsWithOtherOperatingSegmentsO Revenuesfromtransactionswithotheroperatingsegments 4795 ind-as fTheSameEntity of the same entity Total revenues from external customers and RevenuesFromExternalCustomersAndTransactionsWithOth Revenues from external customers and transactions with transactions 4796 ind-as erReportableSegmentsOfSameEnterpriseReportableSegmen other reportable segments of same enterprise reportable with other t segment reportable segments of same enterprise reportable segment 4797 ind-as RevenueFromInterestReportableSegment Interest income reportable segment 4798 ind-as InterestExpenseReportableSegment Interest expense reportable segment Total interest income 4799 ind-as InterestRevenueExpenseReportableSegment Interest income (expense) reportable segment (expense) reportable segment 4800 ind-as DepreciationAndAmortisationExpenseReportableSegment Depreciation and amortisation expense reportable segment ShareOfProfitLossOfAssociatesAndJointVenturesAccounte Share of profit (loss) of associates and joint ventures 4801 ind-as dForUsingEquityMethodReportableSegment accounted for using equity method reportable segment[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 923 IncomeTaxExpenseContinuingOperationsReportableSegme Tax expense (income), continuing operations reportable 4802 ind-as nt segment 4803 ind-as OtherMaterialNoncashItemsReportableSegment Other material non-cash items reportable segment 4804 ind-as ProfitLossBeforeTaxReportableSegment Profit (loss) before tax reportable segment 4805 ind-as ProfitLossFromContinuingOperationsReportableSegment Profit (loss) from continuing operations reportable segment 4806 ind-as ProfitLossReportableSegment Profit (loss) reportable segment 4807 ind-as AssetsReportableSegment Assets reportable segment InvestmentAccountedForUsingEquityMethodReportableSegInvestmentsaccountedforusingequitymethodreportable 4808 ind-as ment segment Additions to non-current assets other than financial instruments,deferredtaxassets,netdefinedbenefitassets, 4809 ind-as AdditionsToNoncurrentAssetsReportableSegment and rights arising under insurance contracts reportable segment 4810 ind-as LiabilitiesReportableSegment Liabilities reportable segment ImpairmentLossRecognisedInProfitOrLossReportableSegm Impairment loss recognised in profit or loss reportable 4811 ind-as ent segment ReversalOfImpairmentLossRecognisedInProfitOrLossRepo Reversal of impairment loss recognised in profit or loss 4812 ind-as rtableSegment reportable segment ImpairmentLossRecognisedInOtherComprehensiveIncomeRImpairmentlossrecognisedinothercomprehensiveincome 4813 ind-as eportableSegment reportable segment ReversalOfImpairmentLossRecognisedInOtherComprehensiReversal of impairment loss recognised in other 4814 ind-as veIncomeReportableSegment comprehensive income reportable segment Net Cash flows from (used in) CashFlowsFromUsedInOperatingActivitiesReportableSegm Cashflowsfrom(usedin) operatingactivitiesreportable 4815 ind-as operating ent segment activities reportable segment Net Cash flows from (used in) CashFlowsFromUsedInInvestingActivitiesReportableSegmeCash flows from(used in) investing activities reportable 4816 ind-as investing nt segment activities reportable segment Net Cash flows from (used in) CashFlowsFromUsedInFinancingActivitiesReportableSegm Cashflowsfrom(usedin) financingactivitiesreportable 4817 ind-as financing ent segment activities reportable segment Description of material reconciling items reportable 4818 ind-as DescriptionOfMaterialReconcilingItemsReportableSegment segment 4819 ind-as RevenueFromExternalCustomers Revenue from external customers DescriptionOfLineItemOfStatementOfProfitAndLossInWhi Descriptionoflineitemofstatementofprofitandlossin 4820 ind-as chGainOrLossAsResultOfRemeasuringToFairValueEquityI whichgainorlossasresultofremeasuringtofairvalue nterestIsRecognised equity interest is recognised 4821 ind-as RightOfUseAssetsMember Right-of-use assets [Member] 4822 ind-as ExplorationAndEvaluationAssetsMember Exploration and evaluation assets [Member] 4823 ind-as InvestmentsAccountedForUsingEquityMethodMember Investments accounted for using equity method [Member] NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaNon-currentassetsordisposalgroupsclassifiedasheldfor 4824 ind-as leMember sale [Member] 4825 ind-as PrincipalPlaceOfBusinessOfSubsidiaryConsolidated Principal place of business of subsidiary consolidated924 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DateOfEndOfReportingPeriodOfFinancialStatementsOfSub Dateofendofreportingperiodoffinancialstatementsof 4826 ind-as sidiaryConsolidated subsidiary consolidated DescriptionOfReasonWhyUsingDifferentReportingDateOr Descriptionofreasonwhyusingdifferentreportingdateor 4827 ind-as PeriodForSubsidiaryConsolidated period for subsidiary consolidated 4828 ind-as DisclosureOfClassesOfEquityShareCapitalTableNotAll Disclosure of classes of equity share capital [Table NotAll] Disclosure of classes of equity share capital [Table2 4829 ind-as DisclosureOfClassesOfEquityShareCapitalTable2NotAll NotAll] 4830 ind-as ClassificationOfBorrowingsTableNotAll Classification of borrowings [Table NotAll] 4831 ind-as ClassificationOfBorrowingsTable1NotAll Classification of borrowings [Table1 NotAll] 4832 ind-as ClassificationOfBorrowingsTable2NotAll Classification of borrowings [Table2 NotAll] 4833 ind-as ClassificationOfInventoriesTableNotAll Classification of inventories [Table NotAll] 4834 ind-as ClassificationOfInventoriesTable1NotAll Classification of inventories [Table1 NotAll] 4835 ind-as ExpenditureOnAdministrativeOverheads Expenditure on administrative overheads Disclosure of property plant and equipment [Table1 4836 ind-as DisclosureOfPropertyPlantAndEquipmentTable1NotAll NotAll] Disclosure of property plant and equipment [Table2 4837 ind-as DisclosureOfPropertyPlantAndEquipmentTable2NotAll NotAll] 4838 ind-as DisclosureOfInvestmentPropertyTable1NotAll Disclosure of investment property [Table1 NotAll] 4839 ind-as DisclosureOfInvestmentPropertyTable2NotAll Disclosure of investment property [Table2 NotAll] DisclosureOfReconciliationOfChangesInGoodwillTable1N Disclosure of reconciliation of changes in goodwill 4840 ind-as otAll [Table1 NotAll] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 4841 ind-as etsTable1NotAll assets [Table1 NotAll] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 4842 ind-as etsTable2NotAll assets [Table2 NotAll] 4843 ind-as CurrentAdvances Advances, current 4844 ind-as NonControllingInterest Non controlling interest 4845 ind-as OtherEquityOtherMember Other equity other [Member] 4846 ind-as EarningsPerShareExplanatory Earnings per share explanatory [Text Block] 4847 ind-as EarningsPerShareTable Earnings per share [Table] 4848 ind-as EarningsPerShareLineItems Earnings per share [Line items] SurplusOnDisposalDiscardDemolishmentAndDestructionO Surplusondisposal,discard,demolishmentanddestruction 4849 ind-as fDepreciablePropertyPlantAndEquipment of depreciable property, plant and equipment 4850 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm Disclosure of detailed information about property, plant 4851 ind-as DisclosureOfPropertyPlantAndEquipmentTable and equipment [Table] 4852 ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] NumberOfSharesOfNoncurrentInvestmentMadeInBodyCor Numberofsharesofnon-currentinvestmentmadeinbody 4853 ind-as porate corporate NumberOfSharesOfCurrentInvestmentMadeInBodyCorpora Number of shares of current investment made in body 4854 ind-as te corporate 4855 ind-as SubclassificationOfTradeReceivablesAbstract Subclassification of trade receivables [Abstract] 4856 ind-as SubclassificationOfTradeReceivablesTable Subclassification of trade receivables [Table] 4857 ind-as DetailsOfLoansLineItems Details of loans [Line items] NetMovementInRegulatoryDeferralAccountBalancesRelate Net movement in regulatory deferral account balances 4858 ind-as dToProfitOrLossDirectlyAssociatedWithDiscontinuedOper related to profit or loss directly associated with ations discontinued operations GainLossRecognisedOnMeasurementToFairValueLessCost Gain(loss)recognisedonmeasurementtofairvalueless 4859 ind-as sToSellOrOnDisposalOfAssetsOrDisposalGroupsConstituti costs to sell or on disposal of assets or disposal groups ngDiscontinuedOperations constituting discontinued operation 4860 ind-as TaxExpenseOfDiscontinuedOperationsAbstract Tax expense of discontinued operations [Abstract] 4861 ind-as BankBalanceOtherThanCashAndCashEquivalents Bank balance other than cash and cash equivalents 4862 ind-as NoncurrentAssetsClassifiedAsHeldForSale Non-current assets classified as held for sale[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 925 Total regulatory deferral 4863 ind-as RegulatoryDeferralAccountDebitBalances Regulatory deferral account - debit balances account debit balances LiabilitiesDirectlyAssociatedWithAssetsInDisposalGroupClLiabilitiesdirectlyassociatedwithassetsindisposalgroup 4864 ind-as assifiedAsHeldForSale classified as held for sale Total regulatory deferral 4865 ind-as RegulatoryDeferralAccountCreditBalances Regulatory deferral account - credit balances account credit balances 4866 ind-as IncomeAbstract Income [Abstract] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4867 ind-as itOrLossNetOfTaxOthersAbstract profit or loss, net of tax, others [Abstract] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4868 ind-as itOrLossNetOfTaxOthersTable profit or loss, net of tax, others [Table] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4869 ind-as itOrLossNetOfTaxOthersAxis profit or loss, net of tax, others [Axis] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4870 ind-as itOrLossNetOfTaxOthersLineItems profit or loss, net of tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillBeRecl Description of other comprehensive income that will be 4871 ind-as assifiedToProfitOrLossNetOfTaxOthers reclassified to profit or loss, net of tax, others OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4872 ind-as ProfitOrLossNetOfTaxOthersAbstract profit or loss, net of tax, others [Abstract] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4873 ind-as ProfitOrLossNetOfTaxOthersTable profit or loss, net of tax, others [Table] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4874 ind-as ProfitOrLossNetOfTaxOthersAxis profit or loss, net of tax, others [Axis] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4875 ind-as ProfitOrLossNetOfTaxOthersLineItems profit or loss, net of tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillNotBeRDescriptionofothercomprehensiveincomethatwillnotbe 4876 ind-as eclassifiedToProfitOrLossNetOfTaxOthers reclassified to profit or loss, net of tax, others OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4877 ind-as itOrLossBeforeTaxOthersAbstract profit or loss, before tax, others [Abstract] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4878 ind-as itOrLossBeforeTaxOthersTable profit or loss, before tax, others [Table] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4879 ind-as itOrLossBeforeTaxOthersAxis profit or loss, before tax, others [Axis] OtherComprehensiveIncomeThatWillBeReclassifiedToProf Other comprehensive income that will be reclassified to 4880 ind-as itOrLossBeforeTaxOthersLineItems profit or loss, before tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillBeRecl Description of other comprehensive income that will be 4881 ind-as assifiedToProfitOrLossBeforeTaxOthers reclassified to profit or loss, before tax, others926 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4882 ind-as ProfitOrLossBeforeTaxOthersAbstract profit or loss, before tax, others [Abstract] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4883 ind-as ProfitOrLossBeforeTaxOthersTable profit or loss, before tax, others [Table] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4884 ind-as ProfitOrLossBeforeTaxOthersAxis profit or loss, before tax, others [Axis] OtherComprehensiveIncomeThatWillNotBeReclassifiedTo Othercomprehensiveincomethatwillnotbereclassifiedto 4885 ind-as ProfitOrLossBeforeTaxOthersLineItems profit or loss, before tax, others [Line items] DescriptionOfOtherComprehensiveIncomeThatWillNotBeRDescriptionofothercomprehensiveincomethatwillnotbe 4886 ind-as eclassifiedToProfitOrLossBeforeTaxOthers reclassified to profit or loss, before tax, others LiabilityComponentOfCompoundFinancialInstrumentsMemLiability component of compound financial instruments 4887 ind-as ber [Member] 4888 ind-as OtherCurrentLiabilitiesOthersAbstract Other current liabilities, others [Abstract] 4889 ind-as OtherCurrentLiabilitiesOthersTable Other current liabilities, others [Table] 4890 ind-as OtherCurrentLiabilitiesOthersAxis Other current liabilities, others [Axis] 4891 ind-as OtherCurrentLiabilitiesOthersLineItems Other current liabilities, others [Line items] 4892 ind-as DescriptionOfOtherCurrentLiabilitiesOthers Description of other current liabilities, others 4893 ind-as OtherCurrentFinancialLiabilitiesOthersAbstract Other current financial liabilities, others [Abstract] 4894 ind-as OtherCurrentFinancialLiabilitiesOthersTable Other current financial liabilities, others [Table] 4895 ind-as OtherCurrentFinancialLiabilitiesOthersAxis Other current financial liabilities, others [Axis] 4896 ind-as OtherCurrentFinancialLiabilitiesOthersLineItems Other current financial liabilities, others [Line items] 4897 ind-as DescriptionOfOtherCurrentFinancialLiabilitiesOthers Description of other current financial liabilities, others 4898 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others 4899 ind-as OtherNoncurrentFinancialAssetsOthersAbstract Other non-current financial assets, others [Abstract] 4900 ind-as OtherNoncurrentFinancialAssetsOthersTable Other non-current financial assets, others [Table] 4901 ind-as OtherNoncurrentFinancialAssetsOthersLineItems Other non-current financial assets, others [Line items] 4902 ind-as DescriptionOtherNoncurrentFinancialAssetsOthers Description other non-current financial assets, others 4903 ind-as ExciseDuty Excise duty DescriptionOfTransactionByEntityForProvisionOfKeyMan Descriptionof transactionbyentity for provision of key 4904 ind-as agementPersonnelServicesProvidedBySeparateManagementmanagement personnel services provided by separate Entities management entities DisclosureOfReconciliationOfEquityFromPreviousGaapToIDisclosureofreconciliationofequityfrompreviousGAAP 4905 ind-as ndAsExplanatory to Ind AS [Text Block] DisclosureOfReconciliationOfEquityFromPreviousGaapToIDisclosureofreconciliationofequityfrompreviousGAAP 4906 ind-as ndAsAbstract to Ind AS [Abstract] 4907 ind-as EquityAsPerIndianGaap Equity as per Indian GAAP 4908 ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity 4909 ind-as EquityAsPerIndAs Equity as per Ind AS 4910 ind-as DisclosureOfEquityIndAsAdjustmentAbstract Disclosure of equity Ind AS adjustment [Abstract] 4911 ind-as DisclosureOfEquityIndAsAdjustmentTable Disclosure of equity Ind AS adjustment [Table] 4912 ind-as DisclosureOfEquityIndAsAdjustmentLineItems Disclosure of equity Ind AS adjustment [Line items] 4913 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment DisclosureOfReconciliationOfComprehensiveIncomeFrom Disclosureofreconciliationofcomprehensiveincomefrom 4914 ind-as PreviousGaapToIndAsExplanatory previous GAAP to Ind AS [Text Block] DisclosureOfReconciliationOfComprehensiveIncomeFrom Disclosureofreconciliationofcomprehensiveincomefrom 4915 ind-as PreviousGaapToIndAsAbstract previous GAAP to Ind AS [Abstract] 4916 ind-as ComprehensiveIncomeAsPerIndianGaap Comprehensive income as per Indian GAAP[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 927 4917 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income 4918 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS DisclosureOfComprehensiveIncomeIndAsAdjustmentAbstr Disclosure of comprehensive income Ind AS adjustment 4919 ind-as act [Abstract] Disclosure of comprehensive income Ind AS adjustment 4920 ind-as DisclosureOfComprehensiveIncomeIndAsAdjustmentTable [Table] DisclosureOfComprehensiveIncomeIndAsAdjustmentLineIt Disclosure of comprehensive income Ind AS adjustment 4921 ind-as ems [Line items] DisclosureOfReconciliationOfProfitLossForThePeriodFromDisclosureofreconciliationofprofit(loss)fortheperiod 4922 ind-as PreviousGaapToIndAsExplanatory from previous GAAP to Ind AS [Text Block] DisclosureOfReconciliationOfProfitLossForThePeriodFromDisclosureofreconciliationofprofit(loss)fortheperiod 4923 ind-as PreviousGaapToIndAsAbstract from previous GAAP to Ind AS [Abstract] 4924 ind-as ProfitLossForThePeriodAsPerIndianGaap Profit (loss) for the period as per Indian GAAP 4925 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period 4926 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS DisclosureOfProfitLossForThePeriodIndAsAdjustmentAbst Disclosureofprofit(loss)fortheperiodIndASadjustment 4927 ind-as ract [Abstract] DisclosureOfProfitLossForThePeriodIndAsAdjustmentTabl Disclosureofprofit(loss)fortheperiodIndASadjustment 4928 ind-as e [Table] DisclosureOfProfitLossForThePeriodIndAsAdjustmentLine Disclosureofprofit(loss)fortheperiodIndASadjustment 4929 ind-as Items [Line items] 4930 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] 4931 ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments MaximumExposureToCreditRiskFinancialInstrumentsToW Maximumexposuretocreditrisk,financialinstrumentsto 4932 ind-as hichImpairmentRequirementsInIndAs9AreNotApplied which impairment requirements in Ind AS 9 are not applied Descriptionofcollateralheldassecurityandothercredit DescriptionOfCollateralHeldAsSecurityAndOtherCreditEn enhancements and their financial effect in respect of hancementsAndTheirFinancialEffectInRespectOfAmountT 4933 ind-as amountthatbestrepresentsmaximumexposure,financial hatBestRepresentsMaximumExposureFinancialInstruments instrumentstowhichimpairmentrequirementsinIndAS9 ToWhichImpairmentRequirementsInIndAs9AreNotApplied are not applied 4934 ind-as TypeOfFinancialAssets Type of financial assets 4935 ind-as TypeOfCounterparties Type of counterparties 4936 ind-as OtherRiskMember Other risk [Member] 4937 ind-as NatureOfOtherRisk Nature of other risk 4938 ind-as TypeOfHedgeInstruments Type of hedge instruments 4939 ind-as TypeOfHedgedItems Type of hedged items 4940 ind-as NatureOfOtherAssets Nature of other assets 4941 ind-as NatureOfLiabilities Nature of liabilities 4942 ind-as DescriptionOfIndividualAssetsOrCashGeneratingUnits Description of individual assets or cash-generating units 4943 ind-as DescriptionOfCashGeneratingUnits Description of cash-generating units 4944 ind-as DescriptionOfSegment Description of segment 4945 ind-as DepreciationAmortisationImpairmentMember Depreciation amortisation impairment [Member] 4946 ind-as NameOfProductOrServices Name of product or services 4947 ind-as OtherPropertyPlantAndEquipmentOthersMember Other property, plant and equipment, others [Member] DescriptionOfInvestmentsInEquityInstrumentsDesignatedA Descriptionofinvestmentsinequityinstrumentsdesignated 4948 ind-as tFairValueThroughOtherComprehensiveIncome at fair value through other comprehensive income DescriptionOfBasisOfInputsAndAssumptionsAndEstimatio Description of basis of inputs and assumptions and 4949 ind-as nTechniquesUsedToDetermineWhetherFinancialAssetIsCre estimationtechniquesusedtodeterminewhetherfinancial ditImpairedFinancialAsset asset is credit-impaired financial asset 4950 ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities 4951 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances928 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4952 ind-as StatementOfChangesInEquityTableNotAll Statement of changes in equity [Table NotAll] 4953 ind-as SubclassificationOfTradeReceivablesTableNotAll Subclassification of trade receivables [Table NotAll] 4954 ind-as OtherAcquiredReceivablesMember Other acquired receivables [Member] 4955 ind-as NatureOfEntitysOwnEquityInstruments Nature of entity's own equity instruments AdditionsOtherThanThroughBusinessCombinationsInvestmAdditions other than through business combinations, 4956 ind-as entPropertyAbstract investment property [Abstract] 4957 ind-as OtherNoncurrentAssetsOthersAbstract Other non-current assets, others [Abstract] 4958 ind-as OtherNoncurrentAssetsOthersTable Other non-current assets, others [Table] 4959 ind-as OtherNoncurrentAssetsOthersAxis Other non-current assets, others [Axis] 4960 ind-as OtherNoncurrentAssetsOthersLineItems Other non-current assets, others [Line items] 4961 ind-as DescriptionOfOtherNoncurrentAssetsOthers Description of other non-current assets, others AmountSpentOnConstructionOrAcquisitionOfAnyAssetInCAmountspentonconstruction/acquisitionofanyassetin 4962 ind-as ash cash AmountSpentOnConstructionOrAcquisitionOfAnyAssetYetAmountspentonconstruction/acquisitionofanyassetyet 4963 ind-as ToBePaidInCash to be paid in cash Total amount spent on 4964 ind-as AmountSpentOnConstructionOrAcquisitionOfAnyAsset Amount spent on construction/acquisition of any asset construction /acquisition of any asset AmountSpentOnPurposesOtherThanConstructionOrAcquisi Amount spent on purposes other than 4965 ind-as tionOfAnyAssetInCash construction/acquisition of any asset in cash AmountSpentOnPurposesOtherThanConstructionOrAcquisi Amount spent on purposes other than 4966 ind-as tionOfAnyAssetYetToBePaidInCash construction/acquisition of any asset yet to be paid in cash Total amount spent on AmountSpentOnPurposesOtherThanConstructionOrAcquisi Amount spent on purposes other thanpurposes 4967 ind-as tionOfAnyAsset construction/acquisition of any asset other than construction /acquisition of any asset Total appropriatio ns for AppropriationsForDividendDividendTaxAndRetainedEarni Appropriations for dividend, dividend tax and retained 4968 ind-as dividend, ngs earnings dividendtax andretained earnings 4969 ind-as AdjustmentsToEquityForRestatement Adjustments to equity for restatement DisclosureOfAdditionalInformationPropertyPlantAndEquip Disclosureofadditionalinformationaboutpropertyplant 4970 ind-as mentAbstract and equipment [Abstract] DisclosureOfAdditionalInformationPropertyPlantAndEquip Disclosureofadditionalinformationaboutpropertyplant 4971 ind-as mentTable and equipment [Table] DisclosureOfAdditionalInformationPropertyPlantAndEquip Disclosureofadditionalinformationaboutpropertyplant 4972 ind-as mentLineItems and equipment [Line items] 4973 ind-as NatureOfOtherPropertyPlantAndEquipmentOthers Nature of other property plant and equipment others 4974 ind-as NatureOfOtherIntangibleAssetsothers Nature of other intangible assets others DisclosureOfAdditionalInformationAboutOtherIntangibleA Disclosureofadditionalinformationaboutotherintangible 4975 ind-as ssetsAbstract assets [Abstract] DisclosureOfAdditionalInformationAboutOtherIntangibleA Disclosureofadditionalinformationaboutotherintangible 4976 ind-as ssetsTable assets [Table][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 929 DisclosureOfAdditionalInformationAboutOtherIntangibleA Disclosureofadditionalinformationaboutotherintangible 4977 ind-as ssetsLineItems assets [Line items] DisclosureOfDetailedInformationAboutOtherIntangibleAss Disclosure of detailed informationabout other intangible 4978 ind-as etsTable3NotAll assets [Table3 NotAll] Disclosure of property plant and equipment [Table3 4979 ind-as DisclosureOfPropertyPlantAndEquipmentTable3NotAll NotAll] DisclosureOfReconciliationOfChangesInGoodwillTable2N Disclosureofreconciliationofchangesingoodwill[Table2 4980 ind-as otAll NotAll] 4981 ind-as TypedDefaultAbstract Typed default [Abstract] 4982 ind-as TypedDefaultTable Typed default [Table] 4983 ind-as TypedDefaultAxis Typed default [Axis] 4984 ind-as TypedDefaultDomain Typed default domain 4985 ind-as DisclosureOfNotesOnTradeReceivablesAbstract Disclosure of notes on trade receivables [Abstract] 4986 ind-as LoansNotesAbstract Loans notes [Abstract] 4987 ind-as OtherNoncurrentFinancialAssetsNotesAbstract Other non-current financial assets notes [Abstract] DisclosureOfNotesOnOtherNoncurrentFinancialAssetsExpl Disclosure of noteson other non-current financialassets 4988 ind-as anatory [Text Block] 4989 ind-as OtherCurrentFinancialAssetsOthersAbstract Other current financial assets others [Abstract] 4990 ind-as OtherCurrentFinancialAssetsOthersTable Other current financial assets others [Table] 4991 ind-as OtherCurrentFinancialAssetsOthersAxis Other current financial assets others [Axis] 4992 ind-as OtherCurrentFinancialAssetsOthersLineItems Other current financial assets others [Line items] 4993 ind-as DescriptionOtherCurrentFinancialAssetsOthers Description other current financial assets others 4994 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others 4995 ind-as OtherNoncurrentAssetsAbstract Other non-current assets [Abstract] 4996 ind-as OtherCurrentAssetsAbstract Other current assets [Abstract] 4997 ind-as OtherCurrentAssetsOthersAbstract Other current assets others [Abstract] 4998 ind-as OtherCurrentAssetsOthersTable Other current assets others [Table] 4999 ind-as OtherCurrentAssetsOthersAxis Other current assets others [Axis] 5000 ind-as OtherCurrentAssetsOthersLineItems Other current assets others [Line items] 5001 ind-as DescriptionOfOtherCurrentAssetsOthers Description of other current assets others 5002 ind-as OtherNoncurrentFinancialLiabilitiesOthersAbstract Other non-current financial liabilities others [Abstract] 5003 ind-as OtherNoncurrentFinancialLiabilitiesOthersTable Other non-current financial liabilities others [Table] 5004 ind-as OtherNoncurrentFinancialLiabilitiesOthersAxis Other non-current financial liabilities others [Axis] 5005 ind-as OtherNoncurrentFinancialLiabilitiesOthersLineItems Other non-current financial liabilities others [Line items] 5006 ind-as DescriptionOtherNoncurrentFinancialLiabilitiesOthers Description other non-current financial liabilities others Disclosure of other current liabilities notes explanatory 5007 ind-as DisclosureOfOtherCurrentLiabilitiesNotesExplanatory [Text Block] 5008 ind-as OtherCurrentFinancialAssetsAbstract Other current financial assets [Abstract] 5009 ind-as DerivativeFinancialInstruments Derivative financial instruments 5010 ind-as InterestAccruedOnBorrowings Interest accrued on borrowings 5011 ind-as EmployeeShareBasedPaymentAbstract Employee share based payment [Abstract] 5012 ind-as EmployeeShareBasedPaymentCashSettled Employee share based payment- Cash settled 5013 ind-as EmployeeShareBasedPaymentEquitySettled Employee share based payment- Equity settled 5014 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others 5015 ind-as OtherNoncurrentLiabilitiesOthersAbstract Other non-current liabilities others [Abstract] 5016 ind-as OtherNoncurrentLiabilitiesOthersTable Other non-current liabilities others [Table] 5017 ind-as OtherNoncurrentLiabilitiesOthersAxis Other non-current liabilities others [Axis] 5018 ind-as OtherNoncurrentLiabilitiesOthersLineItems Other non-current liabilities others [Line items] 5019 ind-as DescriptionOfOtherNoncurrentLiabilitiesOthers Description of other non-current liabilities others ClassificationOfOtherNoncurrentFinancialAssetsOthersAxi Classificationof other non-currentfinancialassetsothers 5020 ind-as s [Axis] 5021 ind-as DisclosureOfNotesOnAdvancesAbstract Disclosure of notes on advances [Abstract] 5022 ind-as DisclosureOfNotesOnAdvancesExplanatory Disclosure of notes on advances explanatory [Text Block]930 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5023 ind-as DisclosureOfAdvancesAbstract Disclosure of advances [Abstract] 5024 ind-as DetailsOfAdvancesTable Details of advances [Table] 5025 ind-as ClassificationOfAdvancesAxis Classification of advances [Axis] 5026 ind-as DisclosureOfAdvancesLineItems Disclosure of advances [Line items] 5027 ind-as DetailsOfAdvanceToRelatedParties Details of advance to related parties 5028 ind-as NatureOfOtherAdvance Nature of other advance DetailsOfAdvanceDueByDirectorsOtherOfficersOrOthersA Detailsofadvanceduebydirectorsotherofficersorothers 5029 ind-as bstract [Abstract] 5030 ind-as AdvanceDueByDirectors Advance due by directors 5031 ind-as AdvanceDueByOtherOfficers Advance due by other officers 5032 ind-as AdvanceDueByOthers Advance due by others Total advancedue by directors 5033 ind-as AdvanceDueByDirectorsOtherOfficersOrOthers Advance due by directors other officers or others other officers or others DetailsOfAdvanceDueByFirmsOrCompaniesInWhichAnyDDetailsofadvanceduebyfirmsorcompaniesinwhichany 5034 ind-as irectorIsPartnerOrDirectorAbstract director is partner or director [Abstract] 5035 ind-as AdvanceDueByFirmsInWhichAnyDirectorIsPartner Advance due by firms in which any director is partner AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsDi Advanceduebyprivatecompaniesinwhichanydirectoris 5036 ind-as rector director AdvanceDueByPrivateCompaniesInWhichAnyDirectorIsM Advanceduebyprivatecompaniesinwhichanydirectoris 5037 ind-as ember member Total advancedue by firms or AdvanceDueByFirmsOrCompaniesInWhichAnyDirectorIsP Advanceduebyfirmsorcompaniesinwhichanydirectorcompanies 5038 ind-as artnerOrDirector is partner or director in which any director ispartneror director 5039 ind-as ClassificationOfInventoriesLineItems Classification of inventories [Line items] 5040 ind-as DepreciationRecognisedInProfitOrLoss Depreciation recognised in profit or loss 5041 ind-as DepreciationRecognisedAsPartOfCostOfOtherAssets Depreciation recognised as part of cost of other assets Total Depreciation 5042 ind-as DepreciationPropertyPlantAndEquipment Depreciation property plant and equipment propertyplant and equipment 5043 ind-as Advances Advances 5044 ind-as OtherNoncurrentLiabilitiesAbstract Other non-current liabilities [Abstract] 5045 ind-as NonControllingInterestsMember Non-controlling interests [Member] EquityAttributableToTheEquityHoldersOfTheParentMemb Equity attributable to the equity holders of the parent 5046 ind-as er [Member] 5047 ind-as DescriptionOfBasisOfConsolidationExplanatory Description of basis of consolidation [Text Block] 5048 ind-as CurrentInventories Current inventories OtherIncreaseDecreaseThroughOtherChangesRegulatoryDe Otherincreasedecreasethroughotherchangesregulatory 5049 ind-as ferralDebitBalances deferral debit balances OtherIncreaseDecreaseThroughOtherChangesRegulatoryDe Otherincreasedecreasethroughotherchangesregulatory 5050 ind-as ferralAccountCreditBalances deferral account credit balances ProfitLossFromContinuingOperationsAttributableToNonco Profit(loss)fromcontinuingoperationsattributabletonon- 5051 ind-as ntrollingInterests controlling interests[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 931 ProfitLossFromDiscontinuedOperationsAttributableToNon Profit (loss) from discontinued operations attributable to 5052 ind-as controllingInterests non-controlling interests 5053 ind-as OtherIncreaseDecreaseInOtherProvisions Other increase decrease in other provisions 5054 ind-as ProgressBillings Progress billings MinimumLeasePaymentsOfArrangementsThatIncludePaym Minimum lease payments of arrangements that include 5055 ind-as entsForNonleaseElements payments for non lease elements MinimumLeasePaymentsOfOtherArrangementsThatDoNotI Minimumleasepaymentsofotherarrangementsthatdonot 5056 ind-as ncludePaymentsForNonleaseElements include payments for non-lease elements NumberOfShareOptionsOutstandingInShareBasedPayment Number of share options outstanding in share based 5057 ind-as Arrangement payment arrangement 5058 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] 5059 ind-as OtherIncreaseDecreaseInReimbursementRights Other increase decrease in reimbursement rights 5060 ind-as NatureOfInsuranceContracts Nature of insurance contracts 5061 ind-as ReportableSegments11Member Reportable segments 11 [Member] 5062 ind-as ReportableSegments12Member Reportable segments 12 [Member] 5063 ind-as ReportableSegments13Member Reportable segments 13 [Member] 5064 ind-as ReportableSegments14Member Reportable segments 14 [Member] 5065 ind-as ReportableSegments15Member Reportable segments 15 [Member] 5066 ind-as ReportableSegments16Member Reportable segments 16 [Member] 5067 ind-as ReportableSegments17Member Reportable segments 17 [Member] 5068 ind-as ReportableSegments18Member Reportable segments 18 [Member] 5069 ind-as ReportableSegments19Member Reportable segments 19 [Member] 5070 ind-as ReportableSegments20Member Reportable segments 20 [Member] 5071 ind-as CountryOfDomicileOrForeignCountry Country of domicile or foreign country AggregateNumberOfFullyPaidUpSharesIssuedPursuantToC Aggregatenumberoffullypaid-upsharesissuedpursuant 5072 ind-as ontractsWithoutPaymentBeingReceivedInCashDuringLastF tocontractswithoutpaymentbeingreceivedincashduring iveYears last five years AggregateNumberOfFullyPaidUpSharesIssuedByWayOfBo Aggregatenumberoffullypaidupsharesissuedbywayof 5073 ind-as nusSharesDuringLastFiveYears bonus shares during last five years AggregateNumberOfSharesBoughtBackDuringLastFiveYea Aggregatenumberofsharesboughtbackduringlastfive 5074 ind-as rs years TermsOfSecuritiesConvertibleIntoEquitySharesIssuedAlon Terms of securities convertible into equity shares issued 5075 ind-as gWithEarliestDateOfConversionInDescendingOrderStartingalongwithearliestdateofconversionindescendingorder FromFarthestSuchDateExplanatory starting from farthest such date explanatory [Text Block] 5076 ind-as ShareApplicationMoneyPendingAllotmentMember Share application money pending allotment [Member] DebtInstrumentThroughOtherComprehensiveIncomeMemb Debt instrument through other comprehensive income 5077 ind-as er [Member] EquityInstrumentThroughOtherComprehensiveIncomeMem Equity instrument through other comprehensive income 5078 ind-as ber [Member] 5079 ind-as DescriptionOfNatureOfOtherReserves Description of nature of other reserves 5080 ind-as CurrentAssetsOfAssociate Current assets of associate 5081 ind-as NoncurrentAssetsOfAssociate Non-current assets of associate Current 5082 ind-as CurrentLiabilitiesOfAssociate Current liabilities of associate liabilities of associate Non-current 5083 ind-as NoncurrentLiabilitiesOfAssociate Non-current liabilities of associate liabilities of associate 5084 ind-as RevenueOfAssociate Revenue of associate 5085 ind-as ProfitLossFromContinuingOperationsOfAssociate Profit (Loss) from continuing operations of associate 5086 ind-as ProfitLossFromDiscontinuedOperationsOfAssociate Profit (loss) from discontinued operations of associate 5087 ind-as OtherComprehensiveIncomeOfAssociate Other comprehensive income of associate 5088 ind-as ComprehensiveIncomeOfAssociate Comprehensive income of associate 5089 ind-as NoncontrollingInterestsOfSubsidiary Non-controlling interests of subsidiary932 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5090 ind-as CurrentAssetsOfSubsidiary Current assets of subsidiary 5091 ind-as NoncurrentAssetsOfSubsidiary Non-current assets of subsidiary Current 5092 ind-as CurrentLiabilitiesOfSubsidiary Current liabilities of subsidiary liabilities of subsidiary Non-current 5093 ind-as NoncurrentLiabilitiesOfSubsidiary Non-current liabilities of subsidiary liabilities of subsidiary 5094 ind-as RevenueOfSubsidiary Revenue of subsidiary 5095 ind-as ComprehensiveIncomeOfSubsidiary Comprehensive income of subsidiary 5096 ind-as ReceiptsFromContractsHeldForDealingOrTradingPurpose Receipts from contracts held for dealing or trading purpose ReceiptsFromRentsAndSubsequentSalesOfAssetsHeldForR Receiptsfromrentsandsubsequentsalesofassetsheldfor 5097 ind-as entalToOthersAndSubsequentlyHeldForSale rental to others and subsequently held for sale Payments fromcontracts Payments from contracts held for dealing or trading held for 5098 ind-as PaymentsFromContractsHeldForDealingOrTradingPurpose purpose dealing or trading purpose Payments to manufacture or acquire PaymentsToManufactureOrAcquireAssetsHeldForRentalToPaymentstomanufactureoracquireassetsheldforrentalto assetsheldfor 5099 ind-as OthersAndSubsequentlyHeldForSale others and subsequently held for sale rental to others and subsequently held for sale Proceedsfrom ProceedsFromSalesOfPropertyPlantAndEquipmentClassifie Proceeds from sales of property, plant and equipment, sales of 5100 ind-as dAsInvestingActivities classified as investing activities property,plant and equipment Proceedsfrom ProceedsFromSalesOfOtherLongTermAssetsClassifiedAsIn Proceedsfromsalesofotherlong-termassets,classifiedas sales of other 5101 ind-as vestingActivities investing activities long-term assets PurchaseOfOtherLongTermAssetsClassifiedAsInvestingAct Purchaseofotherlong-termassets,classifiedasinvesting Purchase of other 5102 ind-as ivities activities long-term assets ProceedsFromChangesInOwnershipInterestsInSubsidiariesTProceeds from changes in ownership interests in 5103 ind-as hatDoNotResultInLossOfControl subsidiaries that do not result in loss of control Payments from changes in ownership PaymentsFromChangesInOwnershipInterestsInSubsidiaries Payments from changes in ownership interests in interests in 5104 ind-as ThatDoNotResultInLossOfControl subsidiaries that do not result in loss of control subsidiaries that do not result in loss of control[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 933 Payments to acquire or 5105 ind-as PaymentsToAcquireOrRedeemEntitysShares Payments to acquire or redeem entity's shares redeem entity's shares Payments of 5106 ind-as PaymentsOfOtherEquityInstruments Payments of other equity instruments other equity instruments Payments of PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancing Paymentsoffinanceleaseliabilities,classifiedasfinancing 5107 ind-as finance lease Activities activities liabilities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivitie Payments of lease liabilities, classified as financing Payments of lease 5108 ind-as s activities liabilities 5109 ind-as AdjustmentsForFairValueGainsLosses Adjustments for fair value losses (gains) Adjustments for 5110 ind-as AdjustmentsForUndistributedProfitsOfAssociates Adjustments for undistributed profits of associates undistributed profits of associates Total other 5111 ind-as OtherChangesInEquity Other changes in equity changes in equity DescriptionOfEstimatesAndCriticalAccountingEstimatesEx Descriptionofestimatesandcriticalaccountingestimates 5112 ind-as planatory explanatory [Text Block] 5113 ind-as AirportLandingRightsMember Airport landing rights [Member] 5114 ind-as BroadcastingRightsMember Broadcasting rights [Member] 5115 ind-as SecurityDeposits Security deposits NetGainLossOnForeignCurrencyFluctuationsTreatedAsOth Netgain(loss)onforeigncurrencyfluctuationstreatedas 5116 ind-as erIncomeAbstract other income [Abstract] 5117 ind-as NetGainLossOnForeignCurrencyTranslation Net gain (loss) on foreign currency translation 5118 ind-as NetGainLossOnDerivatives Net gain (loss) on derivatives OtherNetGainLossOnForeignCurrencyFluctuationsTreated Other net gain (loss) on foreign currency fluctuations 5119 ind-as AsOtherIncome treated as other income 5120 ind-as ImpairmentLossOnFinancialAssetsAbstract Impairment loss on financial assets [Abstract] 5121 ind-as ImpairmentLossOnFinancialAssetsTradeReceivables Impairment loss on financial assets trade receivables 5122 ind-as ImpairmentLossOnFinancialAssetsLoansAndAdvances Impairment loss on financial assets loans and advances 5123 ind-as ImpairmentLossOnFinancialAssetsInvestments Impairment loss on financial assets investments 5124 ind-as ImpairmentLossOnFinancialAssetsOther Impairment loss on financial assets other Total impairment 5125 ind-as ImpairmentLossOnFinancialAssets Impairment loss on financial assets loss on financial assets 5126 ind-as ImpairmentLossOnNonFinancialAssetsAbstract Impairment loss on non financial assets [Abstract] 5127 ind-as ImpairmentLossOnPropertyPlantAndEquipment Impairment loss on property plant and equipment 5128 ind-as ImpairmentLossOnIntangibleAssets Impairment loss on intangible assets 5129 ind-as ImpairmentLossOnInvestmentProperty Impairment loss on investment property 5130 ind-as ImpairmentLossOnNonFinancialAssetsOthers Impairment loss on non-financial assets, others Total impairment 5131 ind-as ImpairmentLossOnNonFinancialAssets Impairment loss on non-financial assets lossonnon- financial assets934 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5132 ind-as WhetherThereAreAnyRelatedPartyTransactionsDuringYear Whether there are any related party transactions during year 5133 ind-as RelatedPartyAxis Related party [Axis] 5134 ind-as WhetherCompanyHasAdoptedIndAsFirstTime Whether company has adopted Ind AS first time 5135 ind-as OthersUnconsolidatedStructuredEntitiesMember Others unconsolidated structured entities [Member] 5136 ind-as UnconsolidatedStructuredEntities1Member Unconsolidated structured entities 1 [Member] 5137 ind-as UnconsolidatedStructuredEntities2Member Unconsolidated structured entities 2 [Member] 5138 ind-as UnconsolidatedStructuredEntities3Member Unconsolidated structured entities 3 [Member] 5139 ind-as UnconsolidatedStructuredEntities4Member Unconsolidated structured entities 4 [Member] 5140 ind-as UnconsolidatedStructuredEntities5Member Unconsolidated structured entities 5 [Member] 5141 ind-as UnconsolidatedStructuredEntities6Member Unconsolidated structured entities 6 [Member] 5142 ind-as UnconsolidatedStructuredEntities7Member Unconsolidated structured entities 7 [Member] 5143 ind-as UnconsolidatedStructuredEntities8Member Unconsolidated structured entities 8 [Member] 5144 ind-as UnconsolidatedStructuredEntities9Member Unconsolidated structured entities 9 [Member] 5145 ind-as UnconsolidatedStructuredEntities10Member Unconsolidated structured entities 10 [Member] 5146 ind-as DescriptionOfOtherProvisionsOthers Description of other provisions, others 5147 ind-as DescriptionOfOtherContingentLiabilitiesOthers Description of other contingent liabilities others 5148 ind-as DescriptionOfOtherImpairedAssets Description of other impaired assets NumberOfShareOptionsOutstandingInShareBasedPayment Number of share options outstanding in share based 5149 ind-as ArrangementAbstract payment arrangement [Abstract] WeightedAverageExercisePriceOfShareOptionsOutstandingWeighted average exercise price of share options 5150 ind-as InSharebasedPaymentArrangementAbstract outstanding in share based payment arrangement [Abstract] NumberOfOtherEquityInstrumentsOutstandingInSharebase Number of other equityinstrumentsoutstandinginshare 5151 ind-as dPaymentArrangementAbstract based payment arrangement [Abstract] WeightedAverageExercisePriceOfOtherEquityInstruments Weightedaverageexercisepriceofotherequityinstruments 5152 ind-as OutstandingInSharebasedPaymentArrangementAbstract outstanding in share based payment arrangement [Abstract] 5153 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] FairValueChangesRelatingToOwnCreditRiskOfFinancialLi Fairvaluechangesrelatingtoowncreditriskoffinancial 5154 ind-as abilitiesDesignatedAtFairValueThroughProfitOrLossMemb liabilities designated at fair value through profit or loss er [Member] 5155 ind-as OtherRetainedEarningMember Other retained earning [Member] Classes of cash payments from operating activities 5156 ind-as ClassesOfCashPaymentsFromOperatingActivitiesAbstract [Abstract] Proceeds from changes in ownership interests in 5157 ind-as ProceedsFromChangesInOwnershipInterestsInSubsidiaries subsidiaries Payments from changes Payments from changes in ownership interests in 5158 ind-as PaymentsFromChangesInOwnershipInterestsInSubsidiaries in ownership subsidiaries interests in subsidiaries Total increase 5159 ind-as ChangesInGoodwill Increase (decrease) in goodwill (decrease) in goodwill 5160 ind-as BiologicalAssets Biological assets 5161 ind-as InvestmentAccountedForUsingEquityMethodOfAssociate Investments accounted for using equity method of associate 5162 ind-as AdvancesReceivedNoncurrentLiabilities Advances received 5163 ind-as ExceptionalItemsBeforeTax Exceptional items before tax 5164 ind-as IndAsAdjustmentForEquityAxis Ind AS adjustment for equity [Axis] 5165 ind-as IndAsAdjustmentForComprehensiveIncomeAxis Ind AS adjustment for comprehensive income [Axis] 5166 ind-as IndAsAdjustmentForProfitLossForThePeriodAxis Ind AS adjustment for profit (loss) for the period [Axis][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 935 5167 ind-as InterestRevenueExpenseReportableSegmentAbstract Interest revenue expense reportable segment [Abstract] 5168 ind-as NameOfMajorCustomers Name of major customers 5169 ind-as TypeOfUnconsolidatedSubsidiaries Type of un-consolidated subsidiaries ComprehensiveIncomeOCIComponentsPresentedNetOfTax ComprehensiveincomeOCIcomponentspresentednetof 5170 ind-as Abstract tax [Abstract] ComprehensiveIncomeOCIComponentsPresentedBeforeTa ComprehensiveincomeOCIcomponentspresentedbefore 5171 ind-as xAbstract tax [Abstract] 5172 ind-as OtherFinancialAssetsAtAmortisedCostClassMember Other financial assets at amortised cost class [Member] 5173 ind-as OtherFinancialAssetsAtFairValueClassMember Other financial assets at fair value class [Member] 5174 ind-as NatureOfFinancialAssets Nature of financial assets 5175 ind-as OtherComprehensiveIncomeNetOfTaxAbstract Other comprehensive income net of tax [Abstract] 5176 ind-as ExchangeDifferencesOnTranslationNetOfTaxAbstract Exchange differences on translation net of tax [Abstract] DebtInstrumentThroughOtherComprehensiveIncomeNetOf DebtinstrumentthroughothercomprehensiveincomeNet 5177 ind-as TaxAbstract of tax [Abstract] 5178 ind-as CashFlowHedgesNetOfTaxAbstract Cash flow hedges net of tax [Abstract] HedgesOfNetInvestmentsInForeignOperationsNetOfTaxAb Hedgesofnetinvestmentinforeignoperationsnetoftax 5179 ind-as stract [Abstract] Change in value of time value of options net of tax 5180 ind-as ChangeInValueOfTimeValueOfOptionsNetOfTaxAbstract [Abstract] ChangeInValueOfForwardElementsOfForwardContractsNe Changeinvalueofforwardelementsofforwardcontracts 5181 ind-as tOfTaxAbstract net of tax [Abstract] ChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax Changeinvalueofforeigncurrencybasisspreadsnetoftax 5182 ind-as Abstract [Abstract] FinancialAssetsMeasuredAtFairValueThroughOtherCompr Financial assets measured at fair value through other 5183 ind-as ehensiveIncomeNetOfTaxAbstract comprehensive income net of tax [Abstract] 5184 ind-as ComprehensiveIncomeAttributableToNetOfTaxAbstract Comprehensive income attributable to net of tax [Abstract] 5185 ind-as OtherComprehensiveIncomeBeforeTaxAbstract Other comprehensive income before tax [Abstract] 5186 ind-as ExchangeDifferencesOnTranslationBeforeTaxAbstract Exchange differences on translation before tax [Abstract] DebtInstrumentThroughOtherComprehensiveIncomeBefore Debt instrument through other comprehensive income 5187 ind-as TaxAbstract before tax [Abstract] 5188 ind-as CashFlowHedgesBeforeTaxAbstract Cash flow hedges before tax [Abstract] HedgesOfNetInvestmentsInForeignOperationsBeforeTaxAbHedgesofnetinvestmentsinforeignoperationsbeforetax 5189 ind-as stract [Abstract] Change in value of time value of options before tax 5190 ind-as ChangeInValueOfTimeValueOfOptionsBeforeTaxAbstract [Abstract] ChangeInValueOfForwardElementsOfForwardContractsBe Changeinvalueofforwardelementsofforwardcontracts 5191 ind-as foreTaxAbstract before tax [Abstract] ChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax Changeinvalueofforeigncurrencybasisspreadsbefore 5192 ind-as Abstract tax [Abstract] FinancialAssetsMeasuredAtFairValueThroughOtherCompr Financial assets measured at fair value through other 5193 ind-as ehensiveIncomeBeforeTaxAbstract comprehensive income before tax [Abstract]936 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total changes of number of share ChangesOfNumberOfShareOptionsOutstandingInShareBas Changesofnumberofshareoptionsoutstandinginshareoptions 5194 ind-as edPaymentArrangement based payment arrangement outstanding in share based payment arrangement Total changes of weighted average exercise price of ChangesOfWeightedAverageExercisePriceOfShareOptions Changes of weighted average exercise price of share 5195 ind-as share OutstandingInSharebasedPaymentArrangement options outstanding in share-based payment arrangement options outstanding in share- based payment arrangement Total changes of number of other equity ChangesOfNumberOfOtherEquityInstrumentsOutstandingI Changesofnumberofotherequityinstrumentsoutstandinginstruments 5196 ind-as nSharebasedPaymentArrangement in share-based payment arrangement outstanding in share- based payment arrangement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 937 Total changes of weighted average exercise Changesofweightedaverageexercisepriceofotherequityprice of ChangesOfWeightedAverageExercisePriceOfOtherEquityIn 5197 ind-as instruments outstanding in share-based paymentother equity strumentsOutstandingInSharebasedPaymentArrangement arrangement instruments outstanding in share- based payment arrangement 5198 ind-as OtherChangesInEquityAbstract Other changes in equity [Abstract] Explanationof main events and circumstances ExplanationOfMainEventsAndCircumstancesThatLedToRe Explanationofmaineventsandcircumstancesthatledto that led to 5199 ind-as cognitionOfImpairmentLossesAndReversalsOfImpairmentL recognition of impairment losses and reversals of recognition of ossesCashGeneratingUnits impairment losses cash generating units impairment losses and reversals of impairment losses Interest 5200 ind-as InterestExpenseBorrowingCosts Interest expense borrowing costs expense 5201 ind-as OtherChangesInEquityOthers Other changes in equity, others Name of 5202 ind-as NameOfAcquireeBusinessCombinations Name of acquiree business combinations acquiree Description of 5203 ind-as DescriptionOfAcquireeBusinessCombinations Description of acquiree business combinations acquiree 5204 ind-as ReportableSegmentsAxis Reportable segments [Axis] Name of 5205 ind-as NameOfAcquireeAcquiredReceivables Name of acquiree acquired receivables acquiree Description of 5206 ind-as DescriptionOfAcquireeAcquiredReceivables Description of acquiree acquired receivables acquiree AppropriationsForDividendDividendTaxAndGeneralReservAppropriations for dividend, dividend tax and general 5207 ind-as eAbstract reserve [Abstract] DescriptionOfTypeOfPlanNetDefinedBenefitLiabilityAsset Description of type of plan net defined benefit liability Description of 5208 ind-as s assets type of plan Description of 5209 ind-as DescriptionOfTypeOfPlanReimbursementRights Description of type of plan reimbursement rights type of plan Description of 5210 ind-as DescriptionOfTypeOfPlanFairValueOfPlanAssets Description of type of plan fair value of plan assets type of plan DescriptionOfTypeOfPlanSensitivityAnalysisForActuarial Descriptionoftypeofplansensitivityanalysisforactuarial Description of 5211 ind-as Assumptions assumptions type of plan 5212 ind-as TradePayablesMember Trade payables [Member] 5213 ind-as OtherPayablesMember Other payables [Member]938 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5214 ind-as TypeOfFinancialLiabilities Type of financial liabilities OtherComprehensiveIncomeAttributableToNetOfTaxAbstr Other comprehensive income attributable to net of tax 5215 ind-as act [Abstract] 5216 ind-as OtherComprehensiveIncomeAttributableToAbstract Other comprehensive income attributable to [Abstract] 5217 ind-as NatureOfCreditRiskRatingGrades Nature of credit risk rating grades DisclosureOfCorporateInformationNotesAndOtherExplanat Disclosure of corporate information notes and other 5218 ind-as oryInformation explanatory information [Text Block] Total 5219 ind-as ComprehensiveIncomeEquity Comprehensive income equity comprehensi ve income 5220 ind-as WhetherThereAreReclassificationsToComparativeAmounts Whether there are reclassifications to comparative amounts Total equity attributable 5221 ind-as EquityAttributableToOwnersOfParent Equity attributable to owners of parent toownersof parent 5222 ind-as TypeOfInvestmentPropertyAxis Type of investment property [Axis] 5223 ind-as LiabilitiesWrittenOff Liabilities written off 5224 ind-as MiscellaneousOtherOperatingRevenuesAbstract Miscellaneous other operating revenues [Abstract] 5225 ind-as MiscellaneousOtherOperatingRevenuesTable Miscellaneous other operating revenues [Table] 5226 ind-as MiscellaneousOtherOperatingRevenuesAxis Miscellaneous other operating revenues [Axis] 5227 ind-as MiscellaneousOtherOperatingRevenuesLineItems Miscellaneous other operating revenues [Line Items] 5228 ind-as DescriptionOfMiscellaneousOtherOperatingRevenues Description of miscellaneous other operating revenues 5229 ind-as InterestIncomeAccrued Interest income accrued 5230 ind-as CategoriesOfRelatedPartiesAxis Categories of related parties [Axis] 5231 ind-as RelatedPartiesMember Related parties [Member] 5232 ind-as ParentMember Parent [Member] Entities with joint control or significant influence over 5233 ind-as JointControlOrSignificantInfluenceMember entity [Member] 5234 ind-as SubsidiariesMember Subsidiaries [Member] 5235 ind-as AssociatesMember Associates [Member] 5236 ind-as JointVenturesWhereEntityIsVenturerMember Joint ventures where entity is venturer [Member] 5237 ind-as KeyManagementPersonnelOfEntityOrParentMember Key management personnel of entity or parent [Member] 5238 ind-as OtherRelatedPartiesMember Other related parties [Member] 5239 ind-as NatureOfInvestmentProperty Nature of investment property 5240 ind-as ProceedsFromExerciseOfStockOptions Proceeds from exercise of stock options 5241 ind-as OtherEquityOther1Member Other equity other 1 [Member] 5242 ind-as OtherEquityOther2Member Other equity other 2 [Member] 5243 ind-as OtherEquityOther3Member Other equity other 3 [Member] 5244 ind-as OtherEquityOther4Member Other equity other 4 [Member] 5245 ind-as OtherEquityOther5Member Other equity other 5 [Member] 5246 ind-as OtherEquityOther6Member Other equity other 6 [Member] 5247 ind-as OtherEquityOther7Member Other equity other 7 [Member] 5248 ind-as OtherEquityOther8Member Other equity other 8 [Member] 5249 ind-as OtherEquityOther9Member Other equity other 9 [Member] 5250 ind-as OtherEquityOther10Member Other equity other 10 [Member] 5251 ind-as StatementOfChangesInEquityTable1NotAll Statement of changes in equity [Table 1 NotAll] 5252 ind-as AdjustmentsForInterestIncome Adjustments for interest income 5253 ind-as DeferredGovernmentGrantsCurrent Deferred government grants, Current 5254 ind-as DeferredGovernmentGrantsNoncurrent Deferred government grants, Non-current 5255 ind-as ClassificationOfUnconsolidatedStructuredEntitiesAxis Classification of unconsolidated structured entities [Axis][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 939 5256 ind-as TotalUnconsolidatedStructuredEntitiesMember Total unconsolidated structured entities [Member] 5257 ind-as StatementOfChangesInEquityTable2NotAll Statement of changes in equity [Table2 Notall] 5258 ind-as EquityAttributableToOwnersOfParentAbstract Equity attributable to owners of parent [Abstract] 5259 ind-as ProvisionWealthTax Provision wealth tax 5260 ind-as DescriptionOfNatureOfRelatedPartyRelationship Description of nature of related party relationship 5261 ind-as InterestAccruedOnPublicDeposits Interest accrued on public deposits 5262 ind-as InterestAccruedOthers Interest accrued others CapitalSubsidiesOrGrantsReceivedFromGovernmentAuthorCapital subsidies or grants received from government 5263 ind-as ities authorities RevenueSubsidiesOrGrantsReceivedFromGovernmentAuth Revenue subsidies or grants received from government 5264 ind-as orities authorities WhetherAnyOperatingLeaseHasBeenConvertedToFinancialWhether any operating lease has been converted to 5265 ind-as LeaseOrViceVersa financial lease or vice-versa 5266 ind-as IfYesDetailsOfSuchConversionsExplanatory If yes, details of such conversions [Text Block] 5267 ind-as SubsidiariesWhichAreYetToCommenceOperationsAxis Subsidiaries which are yet to commence operations [Axis] 5268 ind-as NameOfSubsidiaryWhichIsYetToCommenceOperations Name of subsidiary which is yet to commence operations CountryOfIncorporationOrResidenceOfSubsidiaryWhichIs Countryofincorporationorresidenceofsubsidiarywhich 5269 ind-as YetToCommenceOperations is yet to commence operations 5270 ind-as SubsidiariesLiquidatedOrSoldDuringYearAxis Subsidiaries liquidated or sold during year [Axis] 5271 ind-as NameOfSubsidiaryLiquidatedOrSoldDuringYear Name of subsidiary liquidated or sold during year CountryOfIncorporationOrResidenceOfSubsidiaryLiquidateCountry of incorporation or residence of subsidiary 5272 ind-as dOrSoldDuringYear liquidated or sold during year 5273 ind-as WhetherCompanyHasInvestedInAssociates Whether company has invested in associates 5274 ind-as AssociatesWhichAreYetToCommenceOperationsAxis Associates which are yet to commence operations [Axis] 5275 ind-as NameOfAssociateWhichIsYetToCommenceOperations Name of associate which is yet to commence operations CountryOfIncorporationOrResidenceOfAssociateWhichIsY Countryofincorporationorresidenceofassociatewhichis 5276 ind-as etToCommenceOperations yet to commence operations 5277 ind-as AssociatesLiquidatedOrSoldDuringYearAxis Associates liquidated or sold during year [Axis] 5278 ind-as NameOfAssociateLiquidatedOrSoldDuringYear Name of associate liquidated or sold during year CountryOfIncorporationOrResidenceOfAssociateLiquidate Country of incorporation or residence of associate 5279 ind-as dOrSoldDuringYear liquidated or sold during year 5280 ind-as WhetherCompanyHasInvestedInJointVentures Whether company has invested in joint ventures 5281 ind-as DividendsReceivedOfJointVenture Dividends received of joint venture 5282 ind-as CurrentAssetsOfJointVenture Current assets of joint venture 5283 ind-as NoncurrentAssetsOfJointVenture Non-current assets of joint venture Current 5284 ind-as CurrentLiabilitiesOfJointVenture Current liabilities of joint venture liabilities of joint venture Non-current 5285 ind-as NoncurrentLiabilitiesOfJointVenture Non-current liabilities of joint venture liabilities of joint venture 5286 ind-as RevenueOfJointVenture Revenue of joint venture 5287 ind-as ProfitLossFromContinuingOperationsOfJointVenture Profit (loss) from continuing operations of joint venture 5288 ind-as ProfitLossFromDiscontinuedOperationsOfJointVenture Profit (loss) from discontinued operations of joint venture 5289 ind-as OtherComprehensiveIncomeOfJointVenture Other comprehensive income of joint venture 5290 ind-as ComprehensiveIncomeOfJointVenture Comprehensive income of joint venture 5291 ind-as CashAndCashEquivalentsOfJointVenture Cash and cash equivalents of joint venture 5292 ind-as OtherCurrentFinancialLiabilitiesOfJointVenture Other current financial liabilities of joint venture 5293 ind-as OtherNoncurrentFinancialLiabilitiesOfJointVenture Other non-current financial liabilities of joint venture940 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Depreciation and 5294 ind-as DepreciationAndAmortisationExpenseOfJointVenture Depreciation and amortisation expense of joint venture amortisation expense of joint venture 5295 ind-as RevenueFromInterestOfJointVenture Revenue from interest of joint venture 5296 ind-as InterestExpenseOfJointVenture Interest expense of joint venture 5297 ind-as IncomeTaxExpenseContinuingOperationsOfJointVenture Income tax expense continuing operations of joint venture InvestmentAccountedForUsingEquityMethodOfJointVenturInvestment accounted for using equity method of joint 5298 ind-as e venture ShareOfTotalComprehensiveIncomeOfJointVenturesAccou Share of total comprehensive income of joint ventures 5299 ind-as ntedForUsingEquityMethod accounted for using equity method DescriptionOfNatureAndExtentOfSignificantRestrictionsO Descriptionofnatureandextentofsignificantrestrictions 5300 ind-as nTransferOfFundsToEntity on transfer of funds to entity 5301 ind-as JointVenturesWhichAreYetToCommenceOperationsAxis Joint ventures which are yet to commence operations [Axis] 5302 ind-as NameOfJointVentureWhichIsYetToCommenceOperations Name of joint venture which is yet to commence operations CountryOfIncorporationOrResidenceOfJointVentureWhich Country of incorporation or residence of joint venture 5303 ind-as IsYetToCommenceOperations which is yet to commence operations 5304 ind-as JointVenturesLiquidatedOrSoldDuringYearAxis Joint ventures liquidated or sold during year [Axis] 5305 ind-as NameOfJointVentureLiquidatedOrSoldDuringYear Name of joint venture liquidated or sold during year CountryOfIncorporationOrResidenceOfJointVentureLiquid Country of incorporation or residence of joint venture 5306 ind-as atedOrSoldDuringYear liquidated or sold during year Total increase 5307 ind-as ChangesInGoodwillBusinessCombinations Increase (decrease) in goodwill business combinations (decrease) in goodwill 5308 ind-as OtherInformationSubsidiaryDetailsAbstract Other information subsidiary details [Abstract] ShareOfProfitLossOfContinuingOperationsOfAssociatesAc Share of profit (loss) from continuing operations of 5309 ind-as countedForUsingEquityMethod associates accounted for using equity method ShareOfProfitLossOfDiscontinuedOperationsOfAssociates Shareofpost-taxprofit(loss)fromdiscontinuedoperations 5310 ind-as AccountedForUsingEquityMethod of associates accounted for using equity method ShareOfOtherComprehensiveIncomeOfAssociatesAccounte Share of other comprehensive income of associates 5311 ind-as dForUsingEquityMethod accounted for using equity method, net of tax ShareOfTotalComprehensiveIncomeOfAssociatesAccounte Share of total comprehensive income of associates 5312 ind-as dForUsingEquityMethod accounted for using equity method ShareOfProfitLossOfContinuingOperationsOfJointVenturesShareofprofit(loss)fromcontinuingoperationsofjoint 5313 ind-as AccountedForUsingEquityMethod ventures accounted for using equity method ShareOfProfitLossOfDiscontinuedOperationsOfJointVenturShareofpost-taxprofit(loss)fromdiscontinuedoperations 5314 ind-as esAccountedForUsingEquityMethod of joint ventures accounted for using equity method ShareOfOtherComprehensiveIncomeOfJointVenturesAccouShare of other comprehensive income of joint ventures 5315 ind-as ntedForUsingEquityMethod accounted for using equity method, net of tax Goodwill at Goodwill at 5316 ind-as GoodwillBusinessCombinations Goodwill business combinations beginning of end of period period Assets at Assetsatend 5317 ind-as AssetsFairValue Assets fair value beginning of Assets of period period[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 941 Liabilities at Liabilities at 5318 ind-as LiabilitiesFairValue Liabilities fair value beginning of Liabilities end of period period Equity at Equityatend 5319 ind-as EquityFairValue Equity fair value beginning of Equity of period period 5320 ind-as DisclosureOfDetailsOfSubsidiariesAbstract Disclosure of details of subsidiaries [Abstract] 5321 ind-as DisclosureOfDetailsOfSubsidiariesLineItems Disclosure of details of subsidiaries [Line Items] 5322 ind-as DisclosureOfDetailsOfSubsidiariesExplanatory Disclosure of details of subsidiaries [Text Block] 5323 ind-as GoodwillCashGeneratingUnit Goodwill cash generating unit Goodwill 5324 ind-as DescriptionOfOtherTemporaryDifferences Description of other temporary differences Regulatory Regulatory deferral deferral account debit 5325 ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balance accountdebit balances at balances at beginning of end of period period Regulatory Regulatory deferral deferral account creditaccount 5326 ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balance balances atcredit beginning ofbalances at period end of period Othersincome tax relatingto componentsof Others income tax relating to components of other other OthersIncomeTaxRelatingToComponentsOfOtherCompreh 5327 ind-as comprehensiveincomethatwillnotbereclassifiedtoprofit comprehensiv ensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss or loss e income that will not be reclassified to profit or loss Othersincome tax relatingto componentsof Others income tax relating to components of other other OthersIncomeTaxRelatingToComponentsOfOtherCompreh 5328 ind-as comprehensiveincomethatwillbereclassifiedtoprofitor comprehensiv ensiveIncomeThatWillBeReclassifiedToProfitOrLoss loss e income that will be reclassified to profit or loss 5329 ind-as ForeignCountry1Member Foreign country 1 [Member] 5330 ind-as ForeignCountry2Member Foreign country 2 [Member] 5331 ind-as ForeignCountry3Member Foreign country 3 [Member] 5332 ind-as ForeignCountry4Member Foreign country 4 [Member] 5333 ind-as ForeignCountry5Member Foreign country 5 [Member] 5334 ind-as ForeignCountry6Member Foreign country 6 [Member] 5335 ind-as ForeignCountry7Member Foreign country 7 [Member] 5336 ind-as ForeignCountry8Member Foreign country 8 [Member] 5337 ind-as ForeignCountry9Member Foreign country 9 [Member] 5338 ind-as ForeignCountry10Member Foreign country 10 [Member]942 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Impairment 5339 ind-as ImpairmentLossCashGeneratingUnits Impairment loss cash generating units loss Reversal of 5340 ind-as ReversalOfImpairmentLossCashGeneratingUnits Reversal of impairment loss cash generating units impairment loss Additional 5341 ind-as AdditionalRecognitionGoodwillBusinessCombinations Additional recognition, goodwill business combinations recognition, goodwill Subsequent SubsequentRecognitionOfDeferredTaxAssetsGoodwillBusi Subsequent recognition of deferred tax assets, goodwill recognition of 5342 ind-as nessCombinations business combinations deferredtaxassets, goodwill Decrease through DecreaseThroughClassifiedAsHeldForSaleGoodwillBusine Decrease through classified as held for sale, goodwill 5343 ind-as classified as held ssCombinations business combinations for sale, goodwill Goodwill derecognised without having GoodwillDerecognisedWithoutHavingPreviouslyBeenInclu Goodwill derecognised without having previously been previously been 5344 ind-as dedInDisposalGroupClassifiedAsHeldForSaleBusinessCom included in disposal group classified as held for sale included in binations business combinations disposal group classified as held for sale Impairment loss ImpairmentLossRecognisedInProfitOrLossGoodwillBusinesImpairment loss recognised in profit or loss, goodwill recognised in 5345 ind-as sCombinations business combinations profit or loss, goodwill Increase (decrease) IncreaseDecreaseThroughNetExchangeDifferencesGoodwil Increase (decrease) through net exchange differences, 5346 ind-as through net lBusinessCombinations goodwill business combinations exchange differences Increase (decrease) IncreaseDecreaseThroughTransfersAndOtherChangesGood Increase (decrease) through transfers and other changes, 5347 ind-as through willBusinessCombinations goodwill business combinations transfers and other changes 5348 ind-as DescriptionOfOtherFinancialAssetsAtFairValueClass Description of other financial assets at fair value class 5349 ind-as OtherRelatedPartyTransactionsExpense Other related party transactions expense 5350 ind-as OtherRelatedPartyTransactionsIncome Other related party transactions income 5351 ind-as OtherRelatedPartyTransactionsContributionMade Other related party transactions contribution made 5352 ind-as OtherRelatedPartyTransactionsContributionReceived Other related party transactions contribution received 5353 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] 5354 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] 5355 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] 5356 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] 5357 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] 5358 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] 5359 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] 5360 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] 5361 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] 5362 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 943 5363 ind-as OtherFinancialAssetsAtAmortisedCostClass1Member Other financial assets at amortised cost class 1 [Member] 5364 ind-as OtherFinancialAssetsAtAmortisedCostClass2Member Other financial assets at amortised cost class 2 [Member] 5365 ind-as OtherFinancialAssetsAtAmortisedCostClass3Member Other financial assets at amortised cost class 3 [Member] 5366 ind-as OtherFinancialAssetsAtAmortisedCostClass4Member Other financial assets at amortised cost class 4 [Member] 5367 ind-as OtherFinancialAssetsAtAmortisedCostClass5Member Other financial assets at amortised cost class 5 [Member] 5368 ind-as OtherFinancialAssetsAtAmortisedCostClass6Member Other financial assets at amortised cost class 6 [Member] 5369 ind-as OtherFinancialAssetsAtAmortisedCostClass7Member Other financial assets at amortised cost class 7 [Member] 5370 ind-as OtherFinancialAssetsAtAmortisedCostClass8Member Other financial assets at amortised cost class 8 [Member] 5371 ind-as OtherFinancialAssetsAtAmortisedCostClass9Member Other financial assets at amortised cost class 9 [Member] 5372 ind-as OtherFinancialAssetsAtAmortisedCostClass10Member Other financial assets at amortised cost class 10 [Member] 5373 ind-as OtherFinancialAssetsAtFairValueClass1Member Other financial assets at fair value class 1 [Member] 5374 ind-as OtherFinancialAssetsAtFairValueClass2Member Other financial assets at fair value class 2 [Member] 5375 ind-as OtherFinancialAssetsAtFairValueClass3Member Other financial assets at fair value class 3 [Member] 5376 ind-as OtherFinancialAssetsAtFairValueClass4Member Other financial assets at fair value class 4 [Member] 5377 ind-as OtherFinancialAssetsAtFairValueClass5Member Other financial assets at fair value class 5 [Member] 5378 ind-as OtherFinancialAssetsAtFairValueClass6Member Other financial assets at fair value class 6 [Member] 5379 ind-as OtherFinancialAssetsAtFairValueClass7Member Other financial assets at fair value class 7 [Member] 5380 ind-as OtherFinancialAssetsAtFairValueClass8Member Other financial assets at fair value class 8 [Member] 5381 ind-as OtherFinancialAssetsAtFairValueClass9Member Other financial assets at fair value class 9 [Member] 5382 ind-as OtherFinancialAssetsAtFairValueClass10Member Other financial assets at fair value class 10 [Member] 5383 ind-as OtherRisk1Member Other risk 1 [Member] 5384 ind-as OtherRisk2Member Other risk 2 [Member] 5385 ind-as OtherRisk3Member Other risk 3 [Member] 5386 ind-as OtherRisk4Member Other risk 4 [Member] 5387 ind-as OtherRisk5Member Other risk 5 [Member] 5388 ind-as OtherRisk6Member Other risk 6 [Member] 5389 ind-as OtherRisk7Member Other risk 7 [Member] 5390 ind-as OtherRisk8Member Other risk 8 [Member] 5391 ind-as OtherRisk9Member Other risk 9 [Member] 5392 ind-as OtherRisk10Member Other risk 10 [Member] 5393 ind-as OtherAssets1Member Other assets 1 [Member] 5394 ind-as OtherAssets2Member Other assets 2 [Member] 5395 ind-as OtherAssets3Member Other assets 3 [Member] 5396 ind-as OtherAssets4Member Other assets 4 [Member] 5397 ind-as OtherAssets5Member Other assets 5 [Member] 5398 ind-as OtherAssets6Member Other assets 6 [Member] 5399 ind-as OtherAssets7Member Other assets 7 [Member] 5400 ind-as OtherAssets8Member Other assets 8 [Member] 5401 ind-as OtherAssets9Member Other assets 9 [Member] 5402 ind-as OtherAssets10Member Other assets 10 [Member]944 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5403 ind-as OtherImpairedAssets1Member Other impaired assets 1 [Member] 5404 ind-as OtherImpairedAssets2Member Other impaired assets 2 [Member] 5405 ind-as OtherImpairedAssets3Member Other impaired assets 3 [Member] 5406 ind-as OtherImpairedAssets4Member Other impaired assets 4 [Member] 5407 ind-as OtherImpairedAssets5Member Other impaired assets 5 [Member] 5408 ind-as OtherImpairedAssets6Member Other impaired assets 6 [Member] 5409 ind-as OtherImpairedAssets7Member Other impaired assets 7 [Member] 5410 ind-as OtherImpairedAssets8Member Other impaired assets 8 [Member] 5411 ind-as OtherImpairedAssets9Member Other impaired assets 9 [Member] 5412 ind-as OtherImpairedAssets10Member Other impaired assets 10 [Member] 5413 ind-as OtherTemporaryDifferences1Member Other temporary differences 1 [Member] 5414 ind-as OtherTemporaryDifferences2Member Other temporary differences 2 [Member] 5415 ind-as OtherTemporaryDifferences3Member Other temporary differences 3 [Member] 5416 ind-as OtherTemporaryDifferences4Member Other temporary differences 4 [Member] 5417 ind-as OtherTemporaryDifferences5Member Other temporary differences 5 [Member] 5418 ind-as OtherTemporaryDifferences6Member Other temporary differences 6 [Member] 5419 ind-as OtherTemporaryDifferences7Member Other temporary differences 7 [Member] 5420 ind-as OtherTemporaryDifferences8Member Other temporary differences 8 [Member] 5421 ind-as OtherTemporaryDifferences9Member Other temporary differences 9 [Member] 5422 ind-as OtherTemporaryDifferences10Member Other temporary differences 10 [Member] 5423 ind-as DescriptionOfOtherFinancialAssetsAtAmortisedCostClass Description of other financial assets at amortised cost class 5424 ind-as NatureOfBorrowings Nature of borrowings 5425 ind-as Borrowing Borrowing Borrowings 5426 ind-as InsuranceContractsAxis Insurance contracts [Axis] DisclosureOfNotesOnOtherCurrentFinancialAssetsExplanatDisclosure of notes on other current financial assets 5427 ind-as ory explanatory [Text Block] DisclosureOfNotesOnOtherNoncurrentLiabilitiesExplanato Disclosure of notes on other non-current liabilities 5428 ind-as ry explanatory [Text Block] Disclosureofnotesonrevenuefromoperationsexplanatory 5429 ind-as DisclosureOfNotesOnRevenueFromOperationsExplanatory [Text Block] DisclosureOfNotesOnEmployeeBenefitExpenseExplanator Disclosure of notes on employee benefit expense 5430 ind-as y explanatory [Text Block] DisclosureOfNotesOnDepreciationDepletionAndAmortisati Disclosure of notes on depreciation, depletion and 5431 ind-as onExpenseExplanatory amortisation expense explanatory [Text Block] Disclosure of noteson other expenses explanatory[Text 5432 ind-as DisclosureOfNotesOnOtherExpensesExplanatory Block] Disclosure of notes on expenditure on production, DisclosureOfNotesOnExpenditureOnProductionTransportat transportation and other expenditure pertaining to 5433 ind-as ionAndOtherExpenditurePertainingToExplorationAndProd exploration and production activities explanatory [Text uctionActivitiesExplanatory Block] 5434 ind-as OtherAcquiredReceivables1Member Other acquired receivables 1 [Member] 5435 ind-as OtherAcquiredReceivables2Member Other acquired receivables 2 [Member] 5436 ind-as OtherAcquiredReceivables3Member Other acquired receivables 3 [Member] 5437 ind-as OtherAcquiredReceivables4Member Other acquired receivables 4 [Member] 5438 ind-as OtherAcquiredReceivables5Member Other acquired receivables 5 [Member] Net movement in regulatory deferral account balances NetMovementInRegulatoryDeferralAccountBalancesRelate 5439 ind-as related to profit or loss and the related deferred tax dToProfitOrLossAndTheRelatedDeferredTaxMovement movement 5440 ind-as OtherProvisionsOthers1Member Other provisions, others 1 [Member] 5441 ind-as OtherProvisionsOthers2Member Other provisions, others 2 [Member] 5442 ind-as OtherProvisionsOthers3Member Other provisions, others 3 [Member] 5443 ind-as OtherProvisionsOthers4Member Other provisions, others 4 [Member] 5444 ind-as OtherProvisionsOthers5Member Other provisions, others 5 [Member] 5445 ind-as DeferredTaxLiabilitiesNet Deferred tax liabilities (net) 5446 ind-as DeferredTaxAssetsNet Deferred tax assets (net)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 945 Other equity atOther equity 5447 ind-as OtherEquityBalances Other equity balances beginning ofat end of period period Aggregated income tax relating to AggregatedIncomeTaxRelatingToComponentsOfOtherCom Incometaxrelatingtocomponentsofothercomprehensive 5448 ind-as componentsof prehensiveIncome income other comprehensiv e income Gains (losses) GainsLossesOnCashFlowHedgesNetOfTaxFinancialInstru Gains (losses) on cash flow hedges, netof taxfinancial on cash flow 5449 ind-as ments instruments hedges, netof tax Gains (losses) on hedges of net GainsLossesOnHedgesOfNetInvestmentsInForeignOperatio Gains (losses) on hedges of net investments in foreign 5450 ind-as investments in nsNetOfTaxFinancialInstruments operations, net of tax financial instruments foreign operations,net of tax Reclassificatio n adjustments ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax Reclassificationadjustmentsoncashflowhedges, netof 5451 ind-as on cash flow FinancialInstruments tax financial instruments hedges, netof tax Reclassificatio n adjustments on hedges of ReclassificationAdjustmentsOnHedgesOfNetInvestmentsIn Reclassificationadjustmentsonhedgesofnetinvestments net 5452 ind-as ForeignOperationsNetOfTaxFinancialInstruments in foreign operations, net of tax financial instruments investments in foreign operations,net of tax 5453 ind-as NameOfParentEntity Name of parent entity 5454 ind-as NameOfUltimateParentOfGroup Name of ultimate parent of group 5455 ind-as LengthOfLifeOfLimitedLifeEntity Length of life of limited life entity WhetherPropertyPlantAndEquipmentAreStatedAtRevalued Whether property, plant and equipment are stated at 5456 ind-as Amount revalued amount Whetherthereareintangibleassetswithindefiniteuseful 5457 ind-as WhetherThereAreIntangibleAssetsWithIndefiniteUsefulLife life WhetherInitialApplicationOfAnIndAsHasAnEffectOnTheC WhetherinitialapplicationofanIndAShasaneffecton 5458 ind-as urrentPeriodOrAnyPriorPeriod the current period or any prior period 5459 ind-as WhetherThereIsAnyVoluntaryChangeInAccountingPolicy Whether there is any voluntary change in accounting policy 5460 ind-as WhetherThereIsAnyBusinessCombination Whether there is any business combination WhetherThereIsAnyGoodwillArisingOutOfBusinessCombi Whether there is any goodwill arising out of business 5461 ind-as nation combination WhetherThereAreAnyAcquiredReceivablesFromBusinessC Whetherthereareanyacquiredreceivablesfrombusiness 5462 ind-as ombination combination WhetherThereAreAnyContingentLiabilitiesInBusinessCom Whether there are any contingent liabilities in business 5463 ind-as bination combination946 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5464 ind-as WhetherThereAreAnyExplorationAndEvaluationActivities Whether there are any exploration and evaluation activities 5465 ind-as WhetherAssetsHaveBeenMeasuredAtFairValue Whether assets have been measured at fair value 5466 ind-as WhetherLiabilitiesHaveBeenMeasuredAtFairValue Whether liabilities have been measured at fair value 5467 ind-as WhetherEquityHaveBeenMeasuredAtFairValue Whether equity have been measured at fair value 5468 ind-as WhetherThereAreAnyContingentLiabilities Whether there are any contingent liabilities WhetherCompanyHasReceivedAnyGovernmentGrantOrGo Whether companyhasreceivedanygovernment grantor 5469 ind-as vernmentAssistance government assistance 5470 ind-as WhetherThereAreAnyConstructionContracts Whether there are any construction contracts WhetherThereIsAnyImpairmentLossOrReversalOfImpairmeWhether there is any impairment loss or reversal of 5471 ind-as ntLossDuringTheYear impairment loss during the year WhetherImpairmentLossRecognisedOrReversedForIndividuWhether impairment loss recognised or reversed for 5472 ind-as alAssetsOrCashGeneratingUnit individual Assets or cash-generating unit 5473 ind-as WhetherCompanyHasEnteredIntoAnyLeaseAgreement Whether company has entered into any lease agreement WhetherThereAreAnyArrangementsInvolvingLegalFormOf Whetherthereareanyarrangementsinvolvinglegalformof 5474 ind-as Lease lease 5475 ind-as WhetherThereAreAnyServiceConcessionArrangments Whether there are any service concession arrangments 5476 ind-as WhetherThereAreAnyShareBasedPaymentArrangement Whether there are any share based payment arrangement 5477 ind-as WhetherThereAreAnyDefinedBenefitPlans Whether there are any defined benefit plans WhetherAnyBorrowingCostsHasBeenCapitalisedDuringTh Whetheranyborrowingcostshasbeencapitalisedduring 5478 ind-as eYear the year WhetherthereareanyinsurancecontractsasperIndAS 5479 ind-as WhetherThereAreAnyInsuranceContractsAsPerIndAs104 104 WhetherThereIsAnyChangeInFunctionalCurrencyDuringTh Whetherthereisanychangeinfunctionalcurrencyduring 5480 ind-as eYear the year 5481 ind-as WhetherThereAreAnyReportableSegments Whether there are any reportable segments 5482 ind-as WhetherThereAreAnyMajorCustomers Whether there are any major customers WhetherOtherIntangibleAssetsAreStatedAtRevaluedAmounWhether other intangible assets are stated at revalued 5483 ind-as t amount WhetherCompanyHasOtherComprehensiveIncomeOCIComWhether company has other comprehensive income OCI 5484 ind-as ponentsPresentedNetOfTax components presented net of tax WhetherCompanyHasComprehensiveIncomeOCICompone Whether company has comprehensive income OCI 5485 ind-as ntsPresentedBeforeTax components presented before tax 5486 ind-as WhetherThereIsAnyDepartureFromIndAS Whether there is any departure from Ind AS WhetherThereAreChangesInAcountingEstimatesDuringThe Whether there are changesinacountingestimatesduring 5487 ind-as Year the year WhetherThereAreNonAdjustingEventsAfterReportingPerio Whether there are non adjusting events after reporting 5488 ind-as d period 5489 ind-as WhetherEntityAppliesExemptionInIndAS2425 Whether entity applies exemption in Ind AS 24.25 5490 ind-as WhetherThereAreUnconsolidatedStructuredEntities Whether there are unconsolidated structured entities 5491 ind-as WhetherThereAreUnconsolidatedSubsidiaries Whether there are unconsolidated subsidiaries WhetherThereAreUnconsolidatedStructuredEntitiesControllWhether there are unconsolidated structured entities 5492 ind-as edByInvestmentEntity controlled by investment entity Disclosure of reconciliation of changes in DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets biological 5493 ind-as therThanBearerPlantsAtCostAbstract other than bearer plants at cost [Abstract] assets other than bearer plants [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 947 Disclosure of reconciliation of changes in DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets 5494 ind-as biological therThanBearerPlantsAtCostTable other than bearer plants at cost [Table] assets other than bearer plants [Table] Type of biological Typeofbiologicalassetsotherthanbearerplantsatcost 5495 ind-as TypeOfBiologicalAssetsOtherThanBearerPlantsAtCostAxis assets other [Axis] than bearer plants [Axis] Disclosure of reconciliation of changes in DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets biological 5496 ind-as therThanBearerPlantsAtCostLineItems other than bearer plants at cost [Line items] assets other than bearer plants [Line items] Nature of biological 5497 ind-as NatureOfBiologicalAssetsOtherThanBearerPlantsAtCost Nature of biological assets other than bearer plants at cost assets other than bearer plants Reconciliation of changes in biological ReconciliationOfChangesInBiologicalAssetsOtherThanBearReconciliation of changes in biological assets other than 5498 ind-as assets other erPlantsAtCostAbstract bearer plants at cost [Abstract] than bearer plants [Abstract] Biological Biological assets other assets other than bearer 5499 ind-as BiologicalAssetsOtherThanBearerPlantsAtCost Biological assets other than bearer plants at cost than bearer plants at plants at end beginning of of period period Changes in biological ChangesInBiologicalAssetsOtherThanBearerPlantsAtCostA Changesinbiologicalassetsotherthanbearerplantsatcost assets other 5500 ind-as bstract [Abstract] than bearer plants [Abstract]948 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Additions other than through business AdditionsOtherThanThroughBusinessCombinationsBiologi Additions other than through business combinations, 5501 ind-as combinations, calAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost biological assets other than bearer plants Acquisitions through business AcquisitionsThroughBusinessCombinationsBiologicalAsset Acquisitions through business combinations, biological combinations, 5502 ind-as sOtherThanBearerPlantsAtCost assets other than bearer plants at cost biological assets other than bearer plants Increase (decrease) through net exchange IncreaseDecreaseThroughNetExchangeDifferencesBiologic Increase (decrease) through net exchange differences, 5503 ind-as differences, alAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost biological assets other than bearer plants Depreciation, biological DepreciationBiologicalAssetsOtherThanBearerPlantsAtCos Depreciation,biologicalassetsotherthanbearerplantsat 5504 ind-as assets other t cost than bearer plants Impairment loss recognised in ImpairmentLossRecognisedInProfitOrLossBiologicalAssets Impairment loss recognised in profit or loss, biological profit or loss, 5505 ind-as OtherThanBearerPlantsAtCost assets other than bearer plants at cost biological assets other than bearer plants Reversal of impairment loss recognised in ReversalOfImpairmentLossRecognisedInProfitOrLossBiolo Reversalof impairmentlossrecognisedinprofitorloss, 5506 ind-as profit or loss, gicalAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost biological assets other than bearer plants[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 949 Increase (decrease) through other IncreaseDecreaseThroughOtherChangesBiologicalAssetsOt Increase(decrease)throughotherchanges,biologicalassets changes, 5507 ind-as herThanBearerPlantsAtCost other than bearer plants at cost biological assets other than bearer plants Disposals, biological 5508 ind-as DisposalsBiologicalAssetsOtherThanBearerPlantsAtCost Disposals, biological assets other than bearer plants at cost assets other than bearer plants Decrease due to harvest, DecreaseDueToHarvestBiologicalAssetsOtherThanBearerP Decreaseduetoharvest,biologicalassetsotherthanbearer biological 5509 ind-as lantsAtCost plants at cost assets other than bearer plants Decrease through classified as DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets Decrease through classified as held for sale, biological held for sale, 5510 ind-as OtherThanBearerPlantsAtCost assets other than bearer plants at cost biological assets other than bearer plants Total increase (decrease) Increase (decrease) inbiological assetsother thanbearer 5511 ind-as ChangesInBiologicalAssetsOtherThanBearerPlantsAtCost inbiological plants at cost assets other than bearer plants Disclosure of reconciliation of changes in DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets biological 5512 ind-as therThanBearerPlantsAtFairValueAbstract other than bearer plants at fair value [Abstract] assets other than bearer plants [Abstract]950 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure of reconciliation of changes in DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets 5513 ind-as biological therThanBearerPlantsAtFairValueTable other than bearer plants at fair value [Table] assets other than bearer plants [Table] Type of biological TypeOfBiologicalAssetsOtherThanBearerPlantsAtFairValu Type of biologicalassetsotherthanbearerplantsatfair 5514 ind-as assets other eAxis value [Axis] than bearer plants [Axis] Disclosure of reconciliation of changes in DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets biological 5515 ind-as therThanBearerPlantsAtFairValueLineItems other than bearer plants at fair value [Line items] assets other than bearer plants [Line items] Nature of biological NatureOfBiologicalAssetsOtherThanBearerPlantsAtFairValNatureofbiologicalassetsotherthanbearerplantsatfair 5516 ind-as assets other ue value than bearer plants Reconciliation of changes in biological ReconciliationOfChangesInBiologicalAssetsOtherThanBearReconciliation of changes in biological assets other than 5517 ind-as assets other erPlantsAtFairValueAbstract bearer plants at fair value [Abstract] than bearer plants [Abstract] Biological Biological assets other assets other than bearer 5518 ind-as BiologicalAssetsOtherThanBearerPlantsAtFairValue Biological assets other than bearer plants at fair value than bearer plants at plants at end beginning of of period period Changes in biological ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairV Changesinbiologicalassetsotherthanbearerplantsatfair assets other 5519 ind-as alueAbstract value [Abstract] than bearer plants [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 951 Additions other than through business AdditionsOtherThanThroughBusinessCombinationsBiologi Additions other than through business combinations, 5520 ind-as combinations, calAssetsOtherThanBearerPlantsAtFairValue biological assets other than bearer plants at fair value biological assets other than bearer plants Acquisitions through business AcquisitionsThroughBusinessCombinationsBiologicalAsset Acquisitions through business combinations, biological combinations, 5521 ind-as sOtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value biological assets other than bearer plants Increase (decrease) through net exchange IncreaseDecreaseThroughNetExchangeDifferencesBiologic Increase (decrease) through net exchange differences, 5522 ind-as differences, alAssetsOtherThanBearerPlantsAtFairValue biological assets other than bearer plants at fair value biological assets other than bearer plants Gains (losses) on fair value adjustment, GainsLossesOnFairValueAdjustmentBiologicalAssetsOther Gains(losses) onfair value adjustment, biologicalassets biological 5523 ind-as ThanBearerPlantsAtFairValueAbstract other than bearer plants at fair value [Abstract] assets other than bearer plants [Abstract] Gains (losses) on fair value adjustment attributable to GainsLossesOnFairValueAdjustmentAttributableToPhysica Gains (losses) on fair value adjustment attributable to physical 5524 ind-as lChangesBiologicalAssetsOtherThanBearerPlantsAtFairVal physicalchanges,biologicalassetsotherthanbearerplants changes, ue at fair value biological assets other than bearer plants952 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Gains (losses) on fair value adjustment Gains(losses)onfairvalueadjustmentattributabletoprice attributable to GainsLossesOnFairValueAdjustmentAttributableToPriceCh 5525 ind-as changes,biologicalassetsotherthanbearerplantsatfair price changes, angesBiologicalAssetsOtherThanBearerPlantsAtFairValue value biological assets other than bearer plants Total gains (losses) on fair value GainsLossesOnFairValueAdjustmentBiologicalAssetsOther Gains(losses) onfair value adjustment, biologicalassetsadjustment, 5526 ind-as ThanBearerPlantsAtFairValue other than bearer plants at fair value biological assets other than bearer plants Increase (decrease) through other IncreaseDecreaseThroughOtherChangesBiologicalAssetsOt Increase(decrease)throughotherchanges,biologicalassets changes, 5527 ind-as herThanBearerPlantsAtFairValue other than bearer plants at fair value biological assets other than bearer plants Disposals, biological DisposalsBiologicalAssetsOtherThanBearerPlantsAtFairVa Disposals,biologicalassetsotherthanbearerplantsatfair 5528 ind-as assets other lue value than bearer plants Decrease due to harvest, DecreaseDueToHarvestBiologicalAssetsOtherThanBearerP Decreaseduetoharvest,biologicalassetsotherthanbearer biological 5529 ind-as lantsAtFairValue plants at fair value assets other than bearer plants Decrease through classified as DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets Decrease through classified as held for sale, biological held for sale, 5530 ind-as OtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value biological assets other than bearer plants[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 953 Total increase (decrease) ChangesInBiologicalAssetsOtherThanBearerPlantsAtFairV Increase (decrease) inbiological assetsother thanbearer 5531 ind-as inbiological alue plants at fair value assets other than bearer plants DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets 5532 ind-as therThanBearerPlantsAtCostTable1NotAll other than bearer plants at cost [Table1 NotAll ] DisclosureOfReconciliationOfChangesInBiologicalAssetsO Disclosureofreconciliationofchangesinbiologicalassets 5533 ind-as therThanBearerPlantsAtCostTable2NotAll other than bearer plants at cost [Table2 NotAll ] DetailsofspecifiedbankNotesheldandtransactedduring DetailsOfSpecifiedBankNotesHeldAndTransactedDuringTh 5534 ind-as theperiodfrom8November2016to30December2016 ePeriodFrom8November2016To30December2016Abstract [Abstract] DetailsofspecifiedbankNotesheldandtransactedduring DetailsOfSpecifiedBankNotesHeldAndTransactedDuringTh 5535 ind-as theperiodfrom8November2016to30December2016 ePeriodFrom8November2016To30December2016Table [Table] 5536 ind-as SBNAndOtherNotificationNotesAxis Total of SBN and other notification notes [Axis] 5537 ind-as TotalOfSBNAndOtherNotificationNotesMember Total of SBN and other notification notes [Member] 5538 ind-as SpecifiedBankNotesMember Specified bank Notes [Member] 5539 ind-as OtherDenominationNotesMember Other denomination notes [ Member] DetailsofspecifiedbankNotesheldandtransactedduring DetailsOfSpecifiedBankNotesHeldAndTransactedDuringTh 5540 ind-as the period from 8 November2016 to 30 December2016 ePeriodFrom8November2016To30December2016LineItems [Line Items] 5541 ind-as ClosingBalanceAsAt8November2016 Closing balance as at 8 November 2016 5542 ind-as PermittedReceipted Permitted receipted 5543 ind-as PermittedPayments Permitted payments 5544 ind-as AmountDepositedInBanks Amount deposited in banks 5545 ind-as ClosingBalanceAsAt30December2016 Closing balance as at 30 December 2016 ChangesInCashInHandDuringThePeriodFrom8November20Changes in cash in hand during the period from 8 5546 ind-as 16To30December2016Abstract November 2016 to 30 December 2016 [Abstract] Total changes in cashinhand during the ChangesInCashInHandDuringThePeriodFrom8November20Changes in cash in hand during the period from 8 5547 ind-as period from 16To30December2016 November 2016 to 30 December 2016 8 november 2016 to 30 december 2016 WhetherTheCompanyHadProvidedRequisiteDisclosuresInIt Whetherthecompanyhadprovidedrequisitedisclosuresin sFinancialStatementsAsToHoldingsAsWellAsDealingsInSp itsfinancialstatementsastoholdingsaswellasdealingsin 5548 ind-as ecifiedBankNotesDuringThePeriodFrom8ThNovember2016Specified Bank Notes during the period from 8th To30ThDecember2016Explanatory November, 2016 to 30th December, 2016 [Text Block] WhetherTheseAreInAccordanceWithTheBooksOfAccounts Whethertheseareinaccordancewiththebooksofaccounts 5549 ind-as MaintainedByTheCompanyExplanatory maintained by the company [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 954 # prefix name label verbose role Publisher Name Paragraph Clause 1 in-ca AdditionInIndebtedness Addition in indebtedness http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 AddressAndContactDetailsOfRegistrarAndTransfe 2 in-ca Address and contact details of registrar and transfer agent http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 rAgent 3 in-ca AddressAsProvidedByTheServiceProvider Address as provided by the service provider http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 4 in-ca AddressOfAuditors Address of auditors http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) 5 in-ca AddressOfCompany Address of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 6 in-ca AddressOfRegisteredOfficeOfCompany Address of registered office of company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 7 in-ca AddressOfSecretarialAuditors Address of secretarial auditors http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 8 in-ca AmountCSRSpentForFinancialYear Amount CSR spent for financial year http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 AmountDueForTransferToInvestorEducationAndP Amount due for transfer to investor education and 9 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 rotectionFund protection fund (IEPF) 10 in-ca AmountOfBondsOrDebenturesIssuedDuringPeriodAmount of bonds or debentures issued during period http://www.xbrl.org/2003/role/reference MCA AmountOfContributionsMadeToNationalDefenceF Companies Act, 11 in-ca Amount of contributions made to national defence fund http://www.xbrl.org/2003/role/reference MCA Sec 182(2) und 2013 AmountOfContributionsMadeToPoliticalPartyOrF Amount of contributions made to political partyor for Companies Act, 12 in-ca http://www.xbrl.org/2003/role/reference MCA Sec 182(3) orPoliticalPurpose political purpose 2013 AmountOfDefaultInRepaymentOfDepositsOrPaym Amountofdefaultinrepaymentofdepositsorpaymentof Companies Act,Rule 8(5) of Companies 13 in-ca http://www.xbrl.org/2003/role/reference MCA entOfInterestThereonBeginningOfYear interest thereon beginning of year 2013 (Accounts) Rules, 2014 AmountOfDefaultInRepaymentOfDepositsOrPaym Amountofdefaultinrepaymentofdepositsorpaymentof Companies Act,Rule 8(5) of Companies 14 in-ca http://www.xbrl.org/2003/role/reference MCA entOfInterestThereonEndOfYear interest thereon end of year 2013 (Accounts) Rules, 2014 15 in-ca AmountOfReductionInCapitalDuringYear Amount of reduction in capital during year http://www.xbrl.org/2003/role/reference MCA AmountOfShareApplicationMoneyReceivedBackDAmountofshareapplicationmoneyreceivedbackduring 16 in-ca http://www.xbrl.org/2003/role/reference MCA uringYear year AmountOfShareApplicationMoneyRepaidReturnedAmountofshareapplicationmoneyrepaidreturnedback 17 in-ca http://www.xbrl.org/2003/role/reference MCA BackDuringYear during year 18 in-ca AmountOfSweatEquitySharesIssued Amount of sweat equity shares issued http://www.xbrl.org/2003/role/reference MCA AmountPaidAsAdvancesIfAnyForContractsArrang Amount paid as advances if any for 19 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 ementsTransactionsWithRelatedParty contracts/arrangements/transactions with related party AmountPaidAsAdvancesIfAnyForMaterialContractAmount paid as advances if any for material 20 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 sArrangementsTransactionsWithRelatedParty contracts/arrangements/transactions with related party 21 in-ca AmountRaisedFromPublicOfferingDuringYear Amount raised from public offering during year http://www.xbrl.org/2003/role/reference MCA AmountRemainingUnutilisedReceivedInRespectOfAmountremainingunutilisedreceivedinrespectofpublic 22 in-ca http://www.xbrl.org/2003/role/reference MCA PublicOffering offering AmountUtilisedTowardsSpecifiedPurposesForPublAmount utilised towards specified purposes for public 23 in-ca http://www.xbrl.org/2003/role/reference MCA icOffering offering 24 in-ca AppealMade Appeal made http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 25 in-ca ApplicableSection Applicable section http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 26 in-ca AuditorsAxis Auditors [Axis] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) MCA 27 in-ca AuditorsDisclaimerRemarkMember Auditor's disclaimer remark [Member] http://www.xbrl.org/2003/role/reference MCA Requirement 28 in-ca AuditorsFavourableRemarkMember Auditor's favourable remark [Member] http://www.xbrl.org/2003/role/reference MCA AuditorsQualificationsReservationsAdverseRemar Auditors'qualification(s),reservation(s)adverseremark(s) 29 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ksInAuditorsReport in auditors' report AuditorsQualificationsReservationsAdverseRemar Auditors'qualification(s),reservation(s)adverseremark(s) 30 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ksInAuditorsReportAxis in auditors' report [Axis] AuditorsQualificationsReservationsOrAdverseRemAuditor's qualification(s), reservation(s) or adverse MCA 31 in-ca http://www.xbrl.org/2003/role/reference MCA arksInAuditorsReport remark(s) in auditors' report Requirement955 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AuditorsQualificationsReservationsOrAdverseRemAuditor's qualification(s), reservation(s) or adverse MCA 32 in-ca http://www.xbrl.org/2003/role/reference MCA arksInAuditorsReportAxis remark(s) in auditors' report [Axis] Requirement MCA 33 in-ca AuditorsRemarkMember Auditor's remark [Member] http://www.xbrl.org/2003/role/reference MCA Requirement MCA 34 in-ca AuditorsUnfavourableRemarkMember Auditor's unfavourable remark [Member] http://www.xbrl.org/2003/role/reference MCA Requirement 35 in-ca Authority Authority http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 36 in-ca BanksFinancialInstitutionsMember Banks/financial institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 BookValueOfBondsOrDebenturesHeldByNominee Bookvalueofbondsordebenturesheldbynomineeor 37 in-ca http://www.xbrl.org/2003/role/reference MCA OrTrusteeOfCompany trustee of company 38 in-ca BorrowingFromForeignCompaniesMember Borrowing from foreign companies [Member] http://www.xbrl.org/2003/role/reference MCA BorrowingFromForeignInstitutionalAgenciesMem 39 in-ca Borrowing from foreign institutional agencies [Member] http://www.xbrl.org/2003/role/reference MCA ber BorrowingFromGovernmentSemiGovernmentBodi Borrowing from government semi-government bodies 40 in-ca http://www.xbrl.org/2003/role/reference MCA esMember [Member] PartIof-FormofBalancesheet 41 in-ca BreakupOfEquityShareWarrantsAbstract Breakup of equity share warrants [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III - I. (1) (c); common practice BreakupOfRevenueAsExportAndDomesticAbstrac 42 in-ca Breakup of revenue as export and domestic [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) t 43 in-ca BriefDescriptionOfOffence Brief description of offence http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 44 in-ca CapitalExpenditureInForeignCurrency Capital expenditure in foreign currency http://www.xbrl.org/2003/role/reference MCA 45 in-ca CategoryOfSecretarialAuditor Category of secretarial auditor http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 46 in-ca CategoryOrSubcategoryOfCompany Category/sub-category of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 CeilingAsPerActKeyManagerialPersonnelOrDirect Ceilingas per actkeymanagerialpersonnel or director 47 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 orRemuneration remuneration 48 in-ca CentralGovernmentMember Central government [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 49 in-ca CertificateOfPracticeNumberOfSecretarialAuditor Certificate of practice number of secretarial auditor http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 50 in-ca ChangeInShareholdingAxis Change in shareholding [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 51 in-ca ChangesInIndebtedness Changes in indebtedness http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 52 in-ca ChangesInIndebtednessAbstract Changes in indebtedness [Abstract] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 53 in-ca CINOfAssociateEntity CIN of associate entity http://www.xbrl.org/2003/role/reference MCA 54 in-ca CINOfCompany CIN of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 55 in-ca CINOfJointOperation CIN of Joint operation http://www.xbrl.org/2003/role/reference MCA 56 in-ca CINOfJointVenture CIN of joint venture http://www.xbrl.org/2003/role/reference MCA 57 in-ca CINOfMicroSmallAndMediumEnterprise CIN of micro small and medium enterprise http://www.xbrl.org/2003/role/reference MCA 58 in-ca CINOfOffender CIN of offender http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 59 in-ca CINOfRelatedParty CIN of related party http://www.xbrl.org/2003/role/reference MCA 60 in-ca CINOfShareholder CIN of shareholder http://www.xbrl.org/2003/role/reference MCA 61 in-ca CINOfUnconsolidatedStructuredEntity CIN of un-consolidated structured entity http://www.xbrl.org/2003/role/reference MCA 62 in-ca ClassificationBasedOnNationalityOrOriginAxis Classification based on nationality or origin [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 63 in-ca ClassificationBasedOnNationalityOrOriginMemberClassification based on nationality or origin [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) Rule8(13)ofCompanies(Share ClassOfDirectorOrEmployeeToWhomSweatEquityClassofdirectororemployeetowhomsweatequityshares Companies Act, 64 in-ca http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, SharesWereIssued were issued 2013 2014[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 956 Rule8(13)ofCompanies(Share Companies Act, 65 in-ca ClassOfSharesIssuedAsSweatEquityShares Class of shares issued as sweat equity shares http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, 2013 2014 66 in-ca ClauseNotApplicableMember Clause not applicable [Member] http://www.xbrl.org/2003/role/reference MCA CommissionAsPercentageOfProfitKeyManagerialPCommission as percentage of profit key managerial 67 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ersonnelOrDirector personnel or director CompanySecretaryQualificationOrObservationOrOCompanysecretaryqualification or observation or other 68 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 therRemarksInSecretarialAuditReport remarks in secretarial audit report CompanySecretaryQualificationOrObservationOrOCompanysecretaryqualification or observation or other 69 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 therRemarksInSecretarialAuditReportAxis remarks in secretarial audit report [Axis] PostalAddressOfPlaceOfMaintenanceOfComputer Postaladdressofplaceofmaintenanceofcomputerservers 70 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ServersStoringAccountingDataAbstract (storing accounting data) [Abstract] CompletePostalAddressOfPlaceOfMaintenanceOf Complete postal address of place of maintenance of 71 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ComputerServersStoringAccountingData computer servers (storing accounting data) ConsiderationIncludingConsiderationOtherThanCaConsideration (including consideration other than cash) Rule8(13)ofCompanies(Share Companies Act, 72 in-ca shReceivedOrBenefitAccruedToCompanyFromIss received or benefit accrued to company from issue of http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, 2013 ueOfSweatEquityShares sweat equity shares 2014 73 in-ca ContentOfReport Content of report http://www.xbrl.org/2003/role/reference MCA ContractsArrangementsTransactionsNotAtArmsLe Contracts/arrangements/transactions not at arm's length 74 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 ngthBasisAxis basis [Axis] 75 in-ca CorporateBodiesMember Corporate bodies [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 76 in-ca CorporateIdentityNumber Corporate identity number http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 77 in-ca CountryOfIncorporationOfCompany Country of incorporation of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 CountryOfIncorporationOrResidenceOfRelatedPart 78 in-ca Country of incorporation or residence of related party http://www.xbrl.org/2003/role/reference MCA y CountryOfIncorporationOrResidenceOfShareholde 79 in-ca Country of incorporation or residence of shareholder http://www.xbrl.org/2003/role/reference MCA r 80 in-ca CumulativeShareholdingDuringYearMember Cumulative shareholding during year [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DateFromWhichDebenturesIsUnclaimedBeyondSe Datefromwhichdebenturesisunclaimedbeyondseven 81 in-ca http://www.xbrl.org/2003/role/reference MCA venYearsExplanatory years explanatory DateFromWhichDepositsIsUnclaimedBeyondSeve 82 in-ca Date from which deposits is unclaimed beyond seven years http://www.xbrl.org/2003/role/reference MCA nYears DateFromWhichDividendIsUnclaimedBeyondSeveDate from which dividend is unclaimed beyond seven 83 in-ca http://www.xbrl.org/2003/role/reference MCA nYears years DateFromWhichInterestOnDebenturesIsUnclaimedDate from which interest on debentures is unclaimed 84 in-ca http://www.xbrl.org/2003/role/reference MCA BeyondSevenYears beyond seven years DateFromWhichInterestOnDepositsIsUnclaimedB Datefromwhichinterestondepositsisunclaimedbeyond 85 in-ca http://www.xbrl.org/2003/role/reference MCA eyondSevenYears seven years DateFromWhichRegisterOfMembersRemainedClo 86 in-ca Date from which register of members remained closed http://www.xbrl.org/2003/role/reference MCA sed DateFromWhichShareApplicationMoneyIsUnclai Date from which share application moneyis unclaimed 87 in-ca http://www.xbrl.org/2003/role/reference MCA medBeyondSevenYears beyond seven years 88 in-ca DateOfBirthOfKeyManagerialPersonnelOrDirector Date of birth of key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DateOfBoardMeetingWhenFinalAccountsWereAp 89 in-ca Date of board meeting when final accounts were approved http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment I. Part-A (4) proved DateOfBoardOfDirectorsMeetingInWhichBoardRe Dateofboardofdirectors'meetinginwhichboard'sreport 90 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(a)] portReferredToUnderSection134WasApproved referred to under section 134 was approved 91 in-ca DateOfEndOfReportingPeriod Date of end of reporting period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I (3) Rule 16(4) of share capital & DateOfGeneralMeetingWhenVotingPowerExercise Companies Act, 92 in-ca Date of general meeting when voting power exercised http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section d 2013 67(3)]957 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DateOfRedemptionOnPrivatePlacementOfEquityS 93 in-ca Date of redemption on private placement of equity share http://www.xbrl.org/2003/role/reference MCA hare 94 in-ca DateOfSigningAuditReportByAuditors Date of signing audit report by auditors http://www.xbrl.org/2003/role/reference MCA 95 in-ca DateOfSigningBoardReport Date of signing board report http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(b)] 96 in-ca DateOfSigningOfBalanceSheetByAuditors Date of signing of balance sheet by auditors http://www.xbrl.org/2003/role/reference MCA DateOfSigningOfFinancialStatementsByChiefFina Dateofsigningoffinancialstatementsbychieffinancial Companies Act, 97 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(1) ncialOfficer officer 2013 DateOfSigningOfFinancialStatementsByCompanySDate of signing of financial statements by company 98 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] ecretary secretary 99 in-ca DateOfSigningOfFinancialStatementsByDirector Date of signing of financial statements by director http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 100 in-ca DateOfSigningOfFinancialStatementsByManager Date of signing of financial statements by manager http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 101 in-ca DateOfSigningSecretarialAuditReport Date of signing secretarial audit report http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 102 in-ca DateOfStartOfReportingPeriod Date of start of reporting period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I (3) DatesOfApprovalOfContractsArrangementsTransa Dates of approval of contracts/arrangements/transactions 103 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 ctionsWithRelatedPartyByBoard with related party by board Dates of approval of material DatesOfApprovalOfMaterialContractsArrangement 104 in-ca contracts/arrangements/transactions with related partyby http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 sTransactionsWithRelatedPartyByBoard board DatesOnWhichSpecialResolutionPassedInGeneral Dates on which special resolution passed in general MeetingForContractsArrangementsTransactionsWi meeting for contracts/arrangements/transactions with 105 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 thRelatedPartyRequiredBySection188OfCompanie related partyrequired bysection 188 ofcompaniesact, sAct2013 2013 DateTillWhichRegisterOfMembersRemainedClose 106 in-ca Date till which register of members remained closed http://www.xbrl.org/2003/role/reference MCA d 107 in-ca DeferredPaymentForeignSourcesMember Deferred payment foreign sources [Member] http://www.xbrl.org/2003/role/reference MCA 108 in-ca DeferredPaymentIndianSourcesMember Deferred payment Indian sources [Member] http://www.xbrl.org/2003/role/reference MCA Companies Act, 109 in-ca DepositRepaymentReserveAccountWithBanks Deposit repayment reserve account with banks http://www.xbrl.org/2003/role/reference MCA Section 73(2) (c) 2013 General Instructions - Balance 110 in-ca DepositRepaymentReserveMember Deposit repayment reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Companies Act,Rule 8(5) of Companies 111 in-ca DepositsAcceptedDuringYear Deposits accepted during year http://www.xbrl.org/2003/role/reference MCA 2013 (Accounts) Rules, 2014 General Instructions - Balance 112 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii)(d) -common practice General Instructions - Balance 113 in-ca DepositsFromShareholdersMember Deposits from shareholders [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(c) -common practice DepositsRemainedUnpaidOrUnclaimedAtEndOfY Companies Act,Rule 8(5) of Companies 114 in-ca Deposits remained unpaid or unclaimed at end of year http://www.xbrl.org/2003/role/reference MCA ear 2013 (Accounts) Rules, 2014 115 in-ca DescriptionOfFinancialYear Description of financial year http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 116 in-ca DescriptionOfMainProductOrService Description of main product/service http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DescriptionOfNatureOfContractsArrangementsTra Description of nature of 117 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 nsactionsWithRelatedParty contracts/arrangements/transactions with related party DescriptionOfNatureOfMaterialContractsArrange Description of nature of material 118 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 mentsTransactionsWithRelatedParty contracts/arrangements/transactions with related party 119 in-ca DescriptionOfPresentationCurrency Description of presentation currency http://www.xbrl.org/2003/role/reference MCA 120 in-ca DescriptionOfProductOrService Description of product or service http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 958 121 in-ca DescriptionOfProductOrServiceCategory Description of product or service category http://www.xbrl.org/2003/role/reference MCA Companies Act, 122 in-ca DescriptionOfStateOfCompaniesAffair Description of state of companies affair http://www.xbrl.org/2003/role/reference MCA Section 134(3)(i) 2013 123 in-ca DesignationOfDirector Designation of director http://www.xbrl.org/2003/role/reference MCA 124 in-ca DesignationOfKeyManagerialPersonnelOrDirector Designation of key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 AveragePercentileIncreaseInSalariesOfEmployees Averagepercentileincreaseinsalariesofemployeesother Rule-5 of Companies OtherThanManagerialPersonnelsInLastFinancialY thanmanagerialpersonnelsinlastfinancialyearandits Companies Act,(Appointment and 125 in-ca http://www.xbrl.org/2003/role/reference MCA earAndItsComparisonWithPercentileIncreaseInMa comparison with percentile increase in managerial 2013 Remuneration of Managerial nagerialRemuneration remuneration Personnel) Rules, 2014 DetailsOfCapitalExpenditureIncurredInForeignCur Detailsofcapitalexpenditureincurredinforeigncurrency 126 in-ca http://www.xbrl.org/2003/role/reference MCA rencyAbstract [Abstract] DetailsOfChangeInControlIfAnyInCompanyConse Details of change in control, if any, in company Companies Act, 127 in-ca quentToIssueOfEquitySharesWithDifferentialVotinconsequent to issue of equity shares with differential http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV 2013 gRightsExplanatory voting rights [Text Block] 128 in-ca DetailsOfChangeInPromotersShareholdingAbstractDetails of change in promoters’ shareholding [Abstract] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DetailsOfChangeInPromotersShareholdingExplana 129 in-ca Details of change in promoters shareholding [Text Block] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 tory DetailsOfChangeInPromotersShareholdingLineIte 130 in-ca Details of change in promoters’ shareholding [Line Items] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ms 131 in-ca DetailsOfChangeInPromotersShareholdingTable Details of change in promoters’ shareholding [Table] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DetailsOfChiefFinancialOfficerFinancialStatement Details of chief financial officer financial statements Companies Act, 132 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(1) sAbstract [Abstract] 2013 DetailsOfCompanySecretarySigningFinancialState Detailsofcompanysecretarysigningfinancialstatements 133 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] mentsAbstract [Abstract] DetailsOfContractsArrangementsTransactionsNot Detailsofcontracts/arrangements/transactionsnotatarm's 134 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 AtArmsLengthBasisAbstract length basis [Abstract] DetailsOfContractsArrangementsTransactionsNot Detailsofcontracts/arrangements/transactionsnotatarm's 135 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 AtArmsLengthBasisLineItems length basis [Line Items] DetailsOfContractsArrangementsTransactionsNot Detailsofcontracts/arrangements/transactionsnotatarm's 136 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 AtArmsLengthBasisTable length basis [Table] DetailsOfDepositsWhichAreNotInComplianceWit Details of deposits which are not in compliance with Companies Act,Rule 8(5) of Companies 137 in-ca hRequirementsOfChapterVOfCompaniesActExpla http://www.xbrl.org/2003/role/reference MCA requirements of chapter v of act [Text Block] 2013 (Accounts) Rules, 2014 natory DetailsOfDifferentialRightsRelatingToVotingRight Detailsofdifferentialrightsrelatingtovotingrightsand Companies Act, 138 in-ca http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV sAndDividendsExplanatory dividends [Text Block] 2013 DetailsOfDirectorsOrKeyManagerialPersonnelsWh Details of directors or key managerial personnels who were Companies Act,Rule 8(5) of Companies 139 in-ca oWereAppointedOrHaveResignedDuringYearExpl http://www.xbrl.org/2003/role/reference MCA appointed or have resigned during year [Text Block] 2013 (Accounts) Rules, 2014 anatory 140 in-ca DetailsOfDirectorsSigningBoardReportLineItems Details of directors signing board report [Line Items] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(b)] 141 in-ca DetailsOfDirectorsSigningBoardReportTable Details of directors signing board report [Table] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(b)] DetailsOfDirectorsSigningFinancialStatementsAbst 142 in-ca Details of directors signing financial statements [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] ract DetailsOfDirectorsSigningFinancialStatementsLineDetails of directors signing financial statements [Line 143 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] Items Items] DetailsOfDirectorsSigningFinancialStatementsTabl 144 in-ca Details of directors signing financial statements [Table] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] e DetailsOfIncreaseDecreaseInDirectorsAndKeyManDetails of increase (decrease) in directors and key 145 in-ca agerialPersonnelShareholdingDuringYearExplanat managerial personnel shareholding during year [Text http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ory Block] DetailsOfIncreaseDecreaseInPromotersShareholdi Detailsofincrease(decrease)inpromotersshareholding 146 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ngDuringYearExplanatory during year [Text Block] DetailsOfIncreaseDecreaseInTop10ShareholdersD Details of increase (decrease) in top 10 shareholders 147 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 uringYearExplanatory during year [Text Block] 148 in-ca DetailsOfIndebtednessOfCompanyAbstract Details of indebtedness of company [Abstract] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 149 in-ca DetailsOfIndebtednessOfCompanyLineItems Details of indebtedness of company [Line Items] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9959 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 150 in-ca DetailsOfIndebtednessOfCompanyTable Details of indebtedness of company [Table] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DetailsOfManagerSigningFinancialStatementsAbst 151 in-ca Details of manager signing financial statements [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] ract DetailsOfManagerSigningFinancialStatementsLine Details of manager signing financial statements [Line 152 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] Items Items] DetailsOfManagerSigningFinancialStatementsTabl 153 in-ca Details of manager signing financial statements [Table] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] e DetailsOfMaterialChangesAndCommitmentOccurr Details of material changes and commitment occurred Companies Act, 154 in-ca edDuringPeriodAffectingFinancialPositionOfCom http://www.xbrl.org/2003/role/reference MCA Section 134(3) during period affecting financial position of company 2013 pany DetailsOfMaterialContractsArrangementsTransacti Detailsofmaterialcontracts/arrangements/transactionsat 155 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 onsAtArmsLengthBasisAbstract arm's length basis [Abstract] DetailsOfMaterialContractsArrangementsTransacti Detailsofmaterialcontracts/arrangements/transactionsat 156 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 onsAtArmsLengthBasisLineItems arm's length basis [Line Items] DetailsOfMaterialContractsArrangementsTransacti Detailsofmaterialcontracts/arrangements/transactionsat 157 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 onsAtArmsLengthBasisTable arm's length basis [Table] DetailsOfOutstandingUnutilisedAmountsReceivedIDetails of outstanding unutilised amounts received in 158 in-ca http://www.xbrl.org/2003/role/reference MCA nRespectOfPublicOffering respect of public offering DetailsOfPenaltyPunishmentCompoundingFeesIm 159 in-ca Details of penalty/punishment/compounding fees imposed http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 posed DetailsOfPenaltyPunishmentCompoundingOfOffe Details of penalty/punishment/compounding of offence 160 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 nceAbstract [Abstract] DetailsOfPenaltyPunishmentCompoundingOfOffe Details of penalty/punishment/compounding of offence 161 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 nceLineItems [Line Items] DetailsOfPenaltyPunishmentCompoundingOfOffe Details of penalty/punishment/compounding of offence 162 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 nceTable [Table] DetailsOfPreAndPostIssueShareholdingPatternAlo Detailsofpreandpostissueshareholdingpatternalong Companies Act, 163 in-ca http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV ngWithVotingRightsExplanatory with voting rights [Text Block] 2013 DetailsOfPrincipalBusinessActivitiesContributing1 Detailsofprincipalbusinessactivitiescontributing10%or 164 in-ca 0PercentOrMoreOfTotalTurnoverOfCompanyAbst http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 more of total turnover of company [Abstract] ract DetailsOfPrincipalBusinessActivitiesContributing1 Detailsofprincipalbusinessactivitiescontributing10%or 165 in-ca 0PercentOrMoreOfTotalTurnoverOfCompanyLine http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 more of total turnover of company [Line Items] Items DetailsOfPrincipalBusinessActivitiesContributing1 Detailsofprincipalbusinessactivitiescontributing10%or 166 in-ca 0PercentOrMoreOfTotalTurnoverOfCompanyTabl http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 more of total turnover of company [Table] e DetailsOfShareApplicationMoneyReceivedAndPai Details of share application money received and paid 167 in-ca http://www.xbrl.org/2003/role/reference MCA dAbstract [Abstract] DetailsOfShareCapitalHeldByForeignCompaniesA Details of share capital held by foreign companies 168 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part B III (6) bstract [Abstract] 169 in-ca DetailsOfShareholdingOfPromotersAbstract Details of shareholding of promoters [Abstract] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 170 in-ca DetailsOfShareholdingOfPromotersLineItems Details of shareholding of promoters [Line Items] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 171 in-ca DetailsOfShareholdingOfPromotersTable Details of shareholding of promoters [Table] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 172 in-ca DetailsOfShareholdingPatternAbstract Details of shareholding pattern [Abstract] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 173 in-ca DetailsOfShareholdingPatternLineItems Details of shareholding pattern [Line Items] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DetailsOfShareholdingPatternOfDirectorsAndKey Details of shareholding pattern of directors and key 174 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ManagerialPersonnelAbstract managerial personnel [Abstract] DetailsOfShareholdingPatternOfDirectorsAndKey Details of shareholding pattern of directors and key 175 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ManagerialPersonnelExplanatory managerial personnel [Text Block] DetailsOfShareholdingPatternOfDirectorsAndKey Details of shareholding pattern of directors and key 176 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ManagerialPersonnelLineItems managerial personnel [Line Items] DetailsOfShareholdingPatternOfDirectorsAndKey Details of shareholding pattern of directors and key 177 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ManagerialPersonnelTable managerial personnel [Table][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 960 DetailsOfShareholdingPatternOfPromotersAndPub Details ofshareholdingpattern ofpromoters andpublic 178 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) licAbstract [Abstract] DetailsOfShareholdingPatternOfPromotersAndPub Details ofshareholdingpattern ofpromoters andpublic 179 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) licLineItems [Line Items] DetailsOfShareholdingPatternOfPromotersAndPub Details ofshareholdingpattern ofpromoters andpublic 180 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) licTable [Table] DetailsOfShareholdingPatternOfTop10ShareholderDetails of shareholding pattern of top 10 shareholders 181 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 sAbstract [Abstract] DetailsOfShareholdingPatternOfTop10ShareholderDetails of shareholding pattern of top 10 shareholders 182 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 sLineItems [Line Items] DetailsOfShareholdingPatternOfTop10ShareholderDetails of shareholding pattern of top 10 shareholders 183 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 sTable [Table] 184 in-ca DetailsOfShareholdingPatternTable Details of shareholding pattern [Table] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 185 in-ca DetailsOfSignatoriesOfBoardReportAbstract Details of signatories of board report [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(b)] DetailsOfSignatoriesOfFinancialStatementsAbstrac 186 in-ca Details of signatories of financial statements [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] t DetailsOfSignatoriesOfSecretarialAuditReportAbst 187 in-ca Details of signatories of secretarial audit report [Abstract] http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 ract DetailsOfSignatoriesOfSecretarialAuditReportLine Details of signatories of secretarial audit report [Line 188 in-ca http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 Items Items] DetailsOfSignatoriesOfSecretarialAuditReportTabl 189 in-ca Details of signatories of secretarial audit report [Table] http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 e DetailsOfSignificantAndMaterialOrdersPassedByR Details of significant and material orders passed by egulatorsOrCourtsOrTribunalsImpactingGoingCon Companies Act,Rule 8(5) of Companies 190 in-ca regulatorsorcourtsortribunalsimpactinggoingconcern http://www.xbrl.org/2003/role/reference MCA cernStatusAndCompanysOperationsInFutureExpla 2013 (Accounts) Rules, 2014 status and company’s operations in future [Text Block] natory DetailsOfStatementIndicatingMannerInWhichFor Details ofstatementindicating manner in which formal malAnnualEvaluationMadeByBoardOfItsPerforma Companies Act, 191 in-ca annualevaluationmadebyboardofitsperformanceandof http://www.xbrl.org/2003/role/reference MCA Section 134(3) nceAndOfItsCommitteesAndIndividualDirectorsEx 2013 its committees and individual directors [Text Block] planatory DetailsOfSweatEquitySharesIssuedUnderClauseC Detailsofsweatequitysharesissuedunderclause(c)of Rule8(13)ofCompanies(Share Companies Act, 192 in-ca OfSubRule13OfRule8OfCompaniesShareCapitalA subrule(13)ofrule(8)ofcompaniessharecapitaland http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, 2013 ndDebenturesRules2014Explanatory debentures rules 2014 [Text Block] 2014 DetailsOnPolicyDevelopmentAndImplementation Details on policy development and implementation by Companies Act, 193 in-ca ByCompanyOnCorporateSocialResponsibilityInitiacompanyoncorporatesocialresponsibilityinitiativestaken http://www.xbrl.org/2003/role/reference MCA Section 134(3) 2013 tivesTakenDuringYearExplanatory during year [Text Block] DetailsRegardingAdequacyOfInternalFinancialCon Detailsregardingadequacyofinternalfinancialcontrols Companies Act,Rule 8(5) of Companies 194 in-ca trolsWithReferenceToFinancialStatementsExplanat http://www.xbrl.org/2003/role/reference MCA with reference to financial statements [Text Block] 2013 (Accounts) Rules, 2014 ory 195 in-ca DetailsRegardingAuditorsAbstract Details regarding auditors [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 196 in-ca DetailsRegardingAuditorsLineItems Details regarding auditors [Line Items] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) DetailsRegardingAuditorsQualificationsReservatio Details regardingauditors'qualification(s), reservation(s) 197 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 nsAdverseRemarksInAuditorsReportAbstract adverse remark(s) in auditors' report [Abstract] DetailsRegardingAuditorsQualificationsReservatio Details regardingauditors'qualification(s), reservation(s) 198 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 nsAdverseRemarksInAuditorsReportLineItems adverse remark(s) in auditors' report [Line Items] DetailsRegardingAuditorsQualificationsReservatio Details regardingauditors'qualification(s), reservation(s) 199 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 nsAdverseRemarksInAuditorsReportTable adverse remark(s) in auditors' report [Table] 200 in-ca DetailsRegardingAuditorsTable Details regarding auditors [Table] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) DetailsRegardingCompanySecretaryQualificationODetails regarding company secretary qualification or 201 in-ca rObservationOrOtherRemarksInSecretarialAuditReobservation or other remarks in secretarial audit report http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 portAbstract [Abstract] DetailsRegardingCompanySecretaryQualificationODetails regarding company secretary qualification or 202 in-ca rObservationOrOtherRemarksInSecretarialAuditReobservation or other remarks in secretarial audit report http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 portLineItems [Line Items]961 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsRegardingCompanySecretaryQualificationODetails regarding company secretary qualification or 203 in-ca rObservationOrOtherRemarksInSecretarialAuditReobservation or other remarks in secretarial audit report http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 portTable [Table] 204 in-ca DetailsRegardingCostAuditAbstract Details regarding cost audit [Abstract] http://www.xbrl.org/2003/role/reference MCA 205 in-ca DetailsRegardingCostRecordsAbstract Details regarding cost records [Abstract] http://www.xbrl.org/2003/role/reference MCA DetailsRegardingCostRecordsAndCostAuditAbstra 206 in-ca Details regarding cost records and cost audit[Abstract] http://www.xbrl.org/2003/role/reference MCA ct DetailsRegardingCostRecordsAndCostAuditExpla Detailsregardingcostrecordsandcostauditexplanatory 207 in-ca http://www.xbrl.org/2003/role/reference MCA natory [Text Block] Companies Act, 208 in-ca DetailsRegardingEnergyConservation Details regarding energy conservation http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 DetailsRegardingForeignExchangeEarningsAndOu Companies Act, 209 in-ca Details regarding foreign exchange earnings and outgo http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) tgo 2013 Companies Act, 210 in-ca DetailsRegardingTechnologyAbsorption Details regarding technology absorption http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 DetailsRelatingToDepositsCoveredUnderChapterVDetails relating to deposits covered under chapter v of Companies Act,Rule 8(5) of Companies 211 in-ca http://www.xbrl.org/2003/role/reference MCA OfCompaniesActExplanatory companies act [Text Block] 2013 (Accounts) Rules, 2014 DilutedEarningPerSharePursuantToIssueOfEachCl Dilutedearningpersharepursuanttoissueofeachclassof Companies Act, 212 in-ca http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV assOfShares shares 2013 Rule8(13)ofCompanies(Share DilutedEarningsPerSharePursuantToIssuanceOfSwDilutedearningspersharepursuanttoissuanceofsweat Companies Act, 213 in-ca http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, eatEquityShares equity shares 2013 2014 214 in-ca DirectorIdentificationNumberOfDirector Director identification number of director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DirectorIdentificationNumberOfKeyManagerialPerDirectoridentificationnumberofkeymanagerialpersonnel 215 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 sonnelOrDirector or director 216 in-ca DirectorsAndKeyManagerialPersonnelAxis Directors and key managerial personnel [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 DirectorsCommentOnAuditorsQualificationsReser Directors' comment on auditors' qualification(s), 217 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 vationsAdverseRemarksInAuditorsReport reservation(s) adverse remark(s) in auditors' report DirectorsCommentOnCompanySecretaryQualificat Directors'commentoncompanysecretaryqualificationor 218 in-ca ionOrObservationOrOtherRemarksInSecretarialAu http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 observation or other remarks in secretarial audit report ditReport 219 in-ca DirectorsSigningBoardReportAxis Directors signing board report [Axis] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(b)] 220 in-ca DirectorsSigningFinancialStatementsAxis Directors signing financial statements [Axis] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] Companies DisclosureAboutLoansGrantedToPartiesCoveredU Disclosureaboutloansgrantedtopartiescoveredunder Auditors Report 221 in-ca http://www.xbrl.org/2003/role/reference MCA nderSection189OfCompaniesAct section 189 of companies act Order, 2016, Clause 3 (iii) DisclosureAsPerSubRule5OfRule8OfCompaniesA Disclosureasperrule8(5)ofcompaniesaccountsrules Companies Act,Rule 8(5) of Companies 222 in-ca http://www.xbrl.org/2003/role/reference MCA ccountsRules2014Explanatory 2014 [Text Block] 2013 (Accounts) Rules, 2014 DisclosureForCompaniesCoveredUnderSubSection Disclosureforcompaniescoveredundersection178(1)on 1OfSection178OnDirectorsAppointmentAndRemu Companies Act, 223 in-ca directors appointment and remuneration including other http://www.xbrl.org/2003/role/reference MCA Section 134(3) nerationIncludingOtherMattersProvidedUnderSub 2013 matters provided under section 178(3) [Text Block] Section3OfSection178Explanatory DisclosureInAccordanceWithCeilingsForLiquidAs Disclosureinaccordancewithceilingsforliquidassetsand 224 in-ca http://www.xbrl.org/2003/role/reference MCA setsAndSmallDepositorsExplanatory small depositors explanatory [Text Block] 225 in-ca DisclosureInAuditorsReportExplanatory Disclosure in auditor’s report explanatory [Text Block] http://www.xbrl.org/2003/role/reference MCA Companies DisclosureInAuditorsReportRelatingToComplianc Disclosureinauditorsreportrelatingtocompliancewith 226 in-ca http://www.xbrl.org/2003/role/reference MCA Auditors Report eWithSection185And186OfCompaniesAct2013 Section 185 and 186 of Companies Act, 2013 Order, 2016[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 962 Companies DisclosureInAuditorsReportRelatingToDefaultInR Disclosure in auditors report relating to default in Auditors Report 227 in-ca http://www.xbrl.org/2003/role/reference MCA epaymentOfFinancialDues repayment of financial dues Order, 2016, Clause 3 (ix) Companies DisclosureInAuditorsReportRelatingToDepositsAc Auditors Report 228 in-ca Disclosure in auditors report relating to deposits accepted http://www.xbrl.org/2003/role/reference MCA cepted Order, 2016, Clause 3 (v) Companies DisclosureInAuditorsReportRelatingToFixedAsset Auditors Report 229 in-ca Disclosure in auditors report relating to fixed assets http://www.xbrl.org/2003/role/reference MCA s Order, 2016, Clause 3 (i) DisclosureInAuditorsReportRelatingToFraudByTh Disclosure in auditors report relating to fraud by the Companies 230 in-ca eCompanyOrOnTheCompanyByItsOfficersOrItsE company or on the company by its officers or its employees http://www.xbrl.org/2003/role/reference MCA Auditors Report mployeesReportedDuringPeriod reported during period Order, 2016 Companies Auditors Report 231 in-ca DisclosureInAuditorsReportRelatingToInventories Disclosure in auditors report relating to inventories http://www.xbrl.org/2003/role/reference MCA Order, 2016, Clause 3 (ii) Companies Auditors Report 232 in-ca DisclosureInAuditorsReportRelatingToLoans Disclosure in auditors report relating to loans http://www.xbrl.org/2003/role/reference MCA Order, 2016, Clause 3 (iii) Companies DisclosureInAuditorsReportRelatingToMaintenancDisclosure in auditors reportrelatingto maintenance of Auditors Report 233 in-ca http://www.xbrl.org/2003/role/reference MCA eOfCostRecords cost records Order, 2016, Clause 3 (vi) Companies DisclosureInAuditorsReportRelatingToManagerial Disclosure in auditors report relating to managerial 234 in-ca http://www.xbrl.org/2003/role/reference MCA Auditors Report Remuneration remuneration Order, 2016 Companies DisclosureInAuditorsReportRelatingToNidhiComp 235 in-ca Disclosure in auditors report relating to Nidhi Company http://www.xbrl.org/2003/role/reference MCA Auditors Report any Order, 2016 DisclosureInAuditorsReportRelatingToNonCashTr Companies Disclosure in auditors report relating to non-cash 236 in-ca ansactionsWithDirectorsOrPersonsConnectedWith http://www.xbrl.org/2003/role/reference MCA Auditors Report transactions with directors or persons connected with him Him Order, 2016 DisclosureInAuditorsReportRelatingToPreferential Disclosure in auditors report relating to preferential Companies 237 in-ca AllotmentOrPrivatePlacementOfSharesOrConverti allotment or private placement of shares or convertible http://www.xbrl.org/2003/role/reference MCA Auditors Report bleDebentures debentures Order, 2016 DisclosureInAuditorsReportRelatingToPublicOffer Companies Disclosureinauditorsreportrelatingtopublicofferand 238 in-ca AndTermLoansUsedForPurposeForWhichThoseW http://www.xbrl.org/2003/role/reference MCA Auditors Report term loans used for purpose for which those were raised ereRaised Order, 2016 DisclosureInAuditorsReportRelatingToRegistratio Companies Disclosureinauditorsreportrelatingtoregistrationunder 239 in-ca nUnderSection45IAOfReserveBankOfIndiaAct193 http://www.xbrl.org/2003/role/reference MCA Auditors Report section 45-IA of Reserve Bank of India Act, 1934 4 Order, 2016 Companies DisclosureInAuditorsReportRelatingToStatutoryD Disclosure in auditors report relating to statutory dues Auditors Report 240 in-ca http://www.xbrl.org/2003/role/reference MCA uesExplanatory [Text Block] Order, 2016, Clause 3 (vii)963 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Companies DisclosureInAuditorsReportRelatingToTransactionDisclosureinauditorsreportrelatingtotransactionswith 241 in-ca http://www.xbrl.org/2003/role/reference MCA Auditors Report sWithRelatedParties related parties Order, 2016 Disclosureinboardofdirectorsreportexplanatory[Text Companies Act, 242 in-ca DisclosureInBoardOfDirectorsReportExplanatory http://www.xbrl.org/2003/role/reference MCA Section 134(3) Block] 2013 Disclosure in secretarial audit report explanatory [Text 243 in-ca DisclosureInSecretarialAuditReportExplanatory http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 Block] DisclosureOfAuditorsQualificationsReservationsO Disclosure of auditor's qualification(s), reservation(s) or MCA 244 in-ca http://www.xbrl.org/2003/role/reference MCA rAdverseRemarksInAuditorsReportAbstract adverse remark(s) in auditors' report [Abstract] Requirement Companies DisclosureOfAuditorsQualificationsReservationsO Disclosure of auditor's qualification(s), reservation(s) or 245 in-ca http://www.xbrl.org/2003/role/reference MCA Auditors Report rAdverseRemarksInAuditorsReportLineItems adverse remark(s) in auditors' report [Line Items] Order, 2016 DisclosureOfAuditorsQualificationsReservationsO Disclosure of auditor's qualification(s), reservation(s) or MCA 246 in-ca http://www.xbrl.org/2003/role/reference MCA rAdverseRemarksInAuditorsReportTable adverse remark(s) in auditors' report [Table] Requirement DisclosureOfChangeInNatureOfBusinessExplanato Companies Act,Rule 8(5) of Companies 247 in-ca Disclosure of change in nature of business [Text Block] http://www.xbrl.org/2003/role/reference MCA ry 2013 (Accounts) Rules, 2014 DisclosureOfCompaniesWhichHaveBecomeOrCea Disclosureofcompanieswhichhavebecomeorceasedto Companies Act,Rule 8(5) of Companies 248 in-ca sedToBeItsSubsidiariesJointVenturesOrAssociateCbeitssubsidiaries,jointventuresorassociatecompanies http://www.xbrl.org/2003/role/reference MCA 2013 (Accounts) Rules, 2014 ompaniesDuringYearExplanatory during year [Text Block] 249 in-ca DisclosureOfCompanyInformationAbstract Disclosure of company information [Abstract] http://www.xbrl.org/2003/role/reference MCA DisclosureOfCompositionOfAuditCommitteeAnd Disclosure ofcomposition ofauditcommittee andnon- Companies Act, 250 in-ca NonAcceptanceOfAnyRecommendationOfAuditC acceptance of any recommendation of audit committee http://www.xbrl.org/2003/role/reference MCA Section 177(8) 2013 ommitteeAlongWithReasonsExplanatory along with reasons [Text Block] DisclosureOfComputationOfManagerialInformatio Disclosure ofcomputation ofmanagerialinformationas 251 in-ca http://www.xbrl.org/2003/role/reference MCA nAsPerCompaniesActAbstract per companies act [Abstract] DisclosureOfComputationOfManagerialInformatio Disclosure ofcomputation ofmanagerialinformationas 252 in-ca http://www.xbrl.org/2003/role/reference MCA nAsPerCompaniesActExplanatory per companies act explanatory [Text Block] DisclosureOfContentsOfCorporateSocialResponsibDisclosure of contents of corporate socialresponsibility Companies Act,Rule9ofCompanies(Accounts) 253 in-ca http://www.xbrl.org/2003/role/reference MCA ilityPolicyExplanatory policy [Text Block] 2013 Rules, 2014 DisclosureOfContributionsMadeToNationalDefencDisclosureofcontributionsmadetonationaldefencefund Companies Act, 254 in-ca http://www.xbrl.org/2003/role/reference MCA Sec 182(2) eFundAbstract [Abstract] 2013 DisclosureOfContributionsMadeToPoliticalPartyO Disclosureofcontributionsmadetopoliticalpartyorfor Companies Act, 255 in-ca http://www.xbrl.org/2003/role/reference MCA Sec 182(3) rForPoliticalPurposeAbstract political purpose [Abstract] 2013 DisclosureOfDatesFromWhichDebenturesIsUnclai Disclosureofdatesfromwhichdebenturesisunclaimed 256 in-ca http://www.xbrl.org/2003/role/reference MCA medBeyondSevenYearsExplanatory beyond seven years explanatory [Text Block] DisclosureOfDatesFromWhichDepositsIsUnclaimeDisclosure of dates from which deposits is unclaimed 257 in-ca http://www.xbrl.org/2003/role/reference MCA dBeyondSevenYearsExplanatory beyond seven years explanatory [Text Block] DisclosureOfDatesFromWhichDividendIsUnclaim Disclosure of dates from which dividend is unclaimed 258 in-ca http://www.xbrl.org/2003/role/reference MCA edBeyondSevenYearsExplanatory beyond seven years explanatory [Text Block] DisclosureOfDatesFromWhichInterestOnDebentur Disclosureofdatesfromwhichinterestondebenturesis 259 in-ca http://www.xbrl.org/2003/role/reference MCA esIsUnclaimedBeyondSevenYearsExplanatory unclaimed beyond seven years explanatory [Text Block] DisclosureOfDatesFromWhichInterestOnDepositsI Disclosure of dates from which interest on deposits is 260 in-ca http://www.xbrl.org/2003/role/reference MCA sUnclaimedBeyondSevenYearsExplanatory unclaimed beyond seven years explanatory [Text Block] DisclosureOfDatesFromWhichShareApplicationM Disclosureofdatesfromwhichshareapplicationmoneyis 261 in-ca http://www.xbrl.org/2003/role/reference MCA oneyIsUnclaimedBeyondSevenYearsExplanatory unclaimed beyond seven years explanatory [Text Block] DisclosureOfDatesRegardingUnclaimedAmountsADisclosure of dates regarding unclaimed amounts 262 in-ca http://www.xbrl.org/2003/role/reference MCA bstract [Abstract] DisclosureOfDetailsOfEstablishmentOfVigilMechaDisclosureofdetailsofestablishmentofvigilmechanism Companies Act, 263 in-ca http://www.xbrl.org/2003/role/reference MCA Section 177 (10) nismExplanatory [Text Block] 2013[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 964 DisclosureOfDetailsOnPrivatePlacementOfEquitySDisclosureofdetailsonprivateplacementofequityshare 264 in-ca http://www.xbrl.org/2003/role/reference MCA hareAbstract [Abstract] DisclosureOfDetailsOnPrivatePlacementOfShareA Disclosure of details on private placement of share 265 in-ca http://www.xbrl.org/2003/role/reference MCA bstract [Abstract] 266 in-ca DisclosureOfDocumentInformationAbstract Disclosure of document information [Abstract] http://www.xbrl.org/2003/role/reference MCA DisclosureOfEquitySharesWithDifferentialRightsE Disclosureofequityshareswithdifferentialrights[Text Companies Act, 267 in-ca http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV xplanatory Block] 2013 DisclosureOfExpenditureOnCorporateSocialRespo Disclosure of expenditure on corporate social Companies Act, 268 in-ca http://www.xbrl.org/2003/role/reference MCA Section 135 nsibilityAbstract responsibility [Abstract] 2013 DisclosureOfExtractOfAnnualReturnAsProvidedU Disclosureofextractofannualreturnasprovidedunder Companies Act, 269 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3) nderSubSection3OfSection92Explanatory section 92(3) [Text Block] 2013 DisclosureOfFactsOfResignationOfDirectorInRepoDisclosureoffactsofresignationofdirectorinreportof Companies Act, 270 in-ca rtOfDirectorsLaidInImmediatelyFollowingGeneral directors laid in immediatelyfollowing general meeting http://www.xbrl.org/2003/role/reference MCA Section 168(1) 2013 MeetingExplanatory [Text Block] DisclosureOfFinancialSummaryOrHighlightsExpla Companies Act,Rule 8(5) of Companies 271 in-ca Disclosure of financial summary or highlights [Text Block] http://www.xbrl.org/2003/role/reference MCA natory 2013 (Accounts) Rules, 2014 DisclosureOfGeneralInformationAboutCompanyA Disclosure of general information about company 272 in-ca http://www.xbrl.org/2003/role/reference MCA bstract [Abstract] DisclosureOfInformationOnDeviationFromAccoun Disclosure ofinformation on deviation from accounting Companies Act, 273 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) tingStandardsBalanceSheet standards balance sheet 2013 DisclosureOfInformationOnDeviationFromAccoun Disclosure ofinformation on deviation from accounting Companies Act, 274 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) tingStandardsBalanceSheetAbstract standards balance sheet [Abstract] 2013 DisclosureOfInformationOnDeviationFromAccoun Disclosure ofinformation on deviation from accounting Companies Act, 275 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) tingStandardsProfitAndLossAccount standards profit and loss account 2013 DisclosureOfInformationOnDeviationFromAccoun Disclosure ofinformation on deviation from accounting Companies Act, 276 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) tingStandardsProfitAndLossAccountAbstract standards profit and loss account [Abstract] 2013 DisclosureOfKeyManagerialPersonnelsAndDirectoDisclosureofkeymanagerialpersonnelsanddirectorsand 277 in-ca rsAndRemunerationToKeyManagerialPersonnelsA remunerationtokeymanagerialpersonnelsanddirectors http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ndDirectorsAbstract [Abstract] DisclosureOfKeyManagerialPersonnelsAndDirectoDisclosureofkeymanagerialpersonnelsanddirectorsand 278 in-ca rsAndRemunerationToKeyManagerialPersonnelsA remunerationtokeymanagerialpersonnelsanddirectors http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ndDirectorsExplanatory explanatory [Text Block] DisclosureOfKeyManagerialPersonnelsAndDirectoDisclosureofkeymanagerialpersonnelsanddirectorsand 279 in-ca rsAndRemunerationToKeyManagerialPersonnelsA remunerationtokeymanagerialpersonnelsanddirectors http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ndDirectorsLineItems [Line Items] DisclosureOfKeyManagerialPersonnelsAndDirectoDisclosureofkeymanagerialpersonnelsanddirectorsand 280 in-ca rsAndRemunerationToKeyManagerialPersonnelsA remunerationtokeymanagerialpersonnelsanddirectors http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ndDirectorsTable [Table] DisclosureOfNetProfitsForLastThreeFinancialYear Disclosure of net profits for last three financial years 281 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 sAbstract [Abstract] DisclosureOfNetProfitsForLastThreeFinancialYear Disclosureofnetprofitsforlastthreefinancialyears[Line 282 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 sLineItems Items] DisclosureOfNetProfitsForLastThreeFinancialYear Disclosure of net profits for last three financial years 283 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 sTable [Table] DisclosureOfNumberOfShareholdersAllotteesAbst 284 in-ca Disclosure of number of shareholders allottees [Abstract] http://www.xbrl.org/2003/role/reference MCA ract 285 in-ca DisclosureOfOtherGeneralInformationAbstract Disclosure of other general information [Abstract] http://www.xbrl.org/2003/role/reference MCA DisclosureOfOtherReasonsIfCompanyFailsToSpen Disclosure of other reasons if company fails to spend 286 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 dPrescribedAmountOnCSR prescribed amount on CSR DisclosureOfPolicyFormulatedByNominationAnd Disclosure of policy formulated by nomination and RemunerationCommitteeRelatingToRemuneration remuneration committee relating to remuneration for Companies Act, 287 in-ca http://www.xbrl.org/2003/role/reference MCA Section 178(3) ForDirectorsKeyManagerialPersonnelsAndOtherE directors,keymanagerialpersonnelsandotheremployees 2013 mployeesExplanatory [Text Block] 288 in-ca DisclosureOfPrincipalProductOrServicesAbstract Disclosure of principal product or services [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4965 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 289 in-ca DisclosureOfPrincipalProductOrServicesLineItemsDisclosure of principal product or services [Line Items] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) 290 in-ca DisclosureOfPrincipalProductOrServicesTable Disclosure of principal product or services [Table] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) 291 in-ca DisclosureOfPublicOfferingAbstract Disclosure of public offering [Abstract] http://www.xbrl.org/2003/role/reference MCA DisclosureOfReasonsForDeviationFromAccountin Disclosure of reasons for deviation from accounting Companies Act, 292 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) gStandardsBalanceSheet standards balance sheet 2013 DisclosureOfReasonsForDeviationFromAccountin Disclosure of reasons for deviation from accounting Companies Act, 293 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) gStandardsProfitAndLossAccount standards profit and loss account 2013 DisclosureOfReasonsIfCompanyFailsToSpendPres Disclosureofreasonsifcompanyfailstospendprescribed Companies Act, 294 in-ca http://www.xbrl.org/2003/role/reference MCA Section 135 cribedAmountOnCSR amount on CSR 2013 DisclosureOfReceiptOfCommissionByDirectorFro Disclosure of receipt of commission by director from Companies Act, 295 in-ca http://www.xbrl.org/2003/role/reference MCA Section 197(14) mHoldingCompanyOrSubsidiaryCompany holding company or subsidiary company 2013 296 in-ca DisclosureOfReductionInCapitalAbstract Disclosure of reduction in capital [Abstract] http://www.xbrl.org/2003/role/reference MCA DisclosureOfReportConcernsAboutUnethicalBeha Disclosureofreportconcernsaboutunethicalbehaviour, Companies Act, 297 in-ca viourActualOrSuspectedFraudOrViolationOfComp actual or suspected fraud or violation of company’s code of http://www.xbrl.org/2003/role/reference MCA Schedule IV 2013 anysCodeOfConductOrEthicsPolicyExplanatory conduct or ethics policy [Text Block] DisclosureOfSalientFeaturesOfArrangementOrAcq 298 in-ca Disclosure of salient features of arrangement or acquisition http://www.xbrl.org/2003/role/reference MCA uisition DisclosureOfStatementOnDeclarationGivenByInde Disclosure of statement on declaration given by Companies Act, 299 in-ca pendentDirectorsUnderSubSection6OfSection149 http://www.xbrl.org/2003/role/reference MCA Section 134(3) independent directors under section 149(6) [Text Block] 2013 Explanatory DisclosureOfStatementOnDevelopmentAndImple Disclosure of statement on development and Companies Act, 300 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3) mentationOfRiskManagementPolicyExplanatory implementation of risk management policy [Text Block] 2013 Rule 16(4) of share capital & DisclosureOfVotingRightsNotExercisedDirectlyBy Disclosure of voting rights not exercised directly by Companies Act, 301 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section EmployeesExplanatory employees [Text Block] 2013 67(3)] DisclosureOfWhetherAllAssetsAndLiabilitiesAreR Disclosure of whether all assets and liabilities are 302 in-ca http://www.xbrl.org/2003/role/reference MCA egisteredWithCompany registered with company DisclosurePertainingToCompaniesAcceptanceOfD Disclosurepertainingtocompaniesacceptanceofdeposit 303 in-ca http://www.xbrl.org/2003/role/reference MCA epositRulesAbstract rules [Abstract] Rule8(13)ofCompanies(Share DisclosureRegardingIssueOfSweatEquitySharesEx Disclosure regarding issue of sweatequityshares [Text Companies Act, 304 in-ca http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, planatory Block] 2013 2014 Companies Auditors Report 305 in-ca DisclosureRegardingReceiptOfLoansGranted Disclosure regarding receipt of loans granted http://www.xbrl.org/2003/role/reference MCA Order, 2016, Clause 3 (iii) (a) Companies DisclosureRegardingTermsOfRecoveryOfLoansGr Auditors Report 306 in-ca Disclosure regarding terms of recovery of loans granted http://www.xbrl.org/2003/role/reference MCA anted Order, 2016, Clause 3 (iii) (b) DisclosureRelatingToAmountsIfAnyWhichIsPropoDisclosurerelatingtoamountsifanywhichisproposedto Companies Act, 307 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3)(j) sedToCarryToAnyReserves carry to any reserves 2013 Companies DisclosureRelatingToDisputedStatutoryDuesExpla Auditors Report 308 in-ca Disclosure relating to disputed statutory dues [Text Block] http://www.xbrl.org/2003/role/reference MCA natory Order, 2016, Clause 3 (vii) (b) Companies DisclosureRelatingToPhysicalVerificationAndMat Disclosure relating to physical verification and material Auditors Report 309 in-ca http://www.xbrl.org/2003/role/reference MCA erialDiscrepanciesOfFixedAssets discrepancies of fixed assets Order, 2016, Clause 3 (i) (b)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 966 Companies DisclosureRelatingToQuantitativeDetailsOfFixedA Auditors Report 310 in-ca Disclosure relating to quantitative details of fixed assets http://www.xbrl.org/2003/role/reference MCA ssets Order, 2016, Clause 3 (i) (a) Companies DisclosureRelatingToRegularityInPaymentOfUndi Disclosurerelatingtoregularityinpaymentofundisputed Auditors Report 311 in-ca http://www.xbrl.org/2003/role/reference MCA sputedStatutoryDuesExplanatory statutory dues [Text Block] Order, 2016, Clause 3 (vii) (a) Companies DisclosureRelatingToTermsAndConditionsOfLoanDisclosure relating to terms and conditions of loans 312 in-ca http://www.xbrl.org/2003/role/reference MCA Auditors Report sGranted granted Order, 2016 Companies DisclosureRelatingToTitleDeedsOfImmovablePro 313 in-ca Disclosure relating to title deeds of immovable properties http://www.xbrl.org/2003/role/reference MCA Auditors Report perties Order, 2016 Companies Act, 314 in-ca DisclosuresInDirectorsResponsibilityStatement Disclosures in director’s responsibility statement http://www.xbrl.org/2003/role/reference MCA Section 134(5) 2013 DisclosuresRelatingToAmountRecommendedToB Disclosuresrelatingtoamountrecommendedtobepaidas Companies Act, 315 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3) ePaidAsDividend dividend 2013 DisclosureWebLinkOfCompanyAtWhichAnnualReDisclosureweblinkofcompanyatwhichannualreportis Companies Act, 316 in-ca http://www.xbrl.org/2003/role/reference MCA Section 135 portIsPlaced placed 2013 317 in-ca DomesticRevenueServices Domestic revenue services http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 318 in-ca DomesticSaleManufacturedGoods Domestic sale manufactured goods http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 319 in-ca DomesticSaleTradedGoods Domestic sale traded goods http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 320 in-ca DomesticTurnoverGoodsGross Domestic turnover goods, gross http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 321 in-ca DomesticTurnoverGoodsGrossAbstract Domestic turnover goods, gross [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) DurationOfContractsArrangementsTransactionsWi Duration of contracts/arrangements/transactions with 322 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 thRelatedParty related party DurationOfMaterialContractsArrangementsTransacDuration of material contracts/arrangements/transactions 323 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 tionsWithRelatedParty with related party 324 in-ca EarliestDateOfRedemption Earliest date of redemption http://www.xbrl.org/2003/role/reference MCA 325 in-ca EquityShareWarrantsForExistingMembers Equity share warrants for existing members http://www.xbrl.org/2003/role/reference MCA Common practice 326 in-ca EquityShareWarrantsForOthers Equity share warrants for others http://www.xbrl.org/2003/role/reference MCA Common practice ExpenditureOnCorporateSocialResponsibilityActivExpenditureoncorporatesocialresponsibilityactivitiesas Companies Act, 327 in-ca http://www.xbrl.org/2003/role/reference MCA Section 135 itiesAsPerGuidelines per guidelines 2013 328 in-ca ExportRevenueServices Export revenue services http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 329 in-ca ExportSaleManufacturedGoods Export sale manufactured goods http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 330 in-ca ExportSaleTradedGoods Export sale traded goods http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 331 in-ca ExportTurnoverGoodsGross Export turnover goods, gross http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) 332 in-ca ExportTurnoverGoodsGrossAbstract Export turnover goods, gross [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment II. (I) FinancialEffectOfDeviationFromAccountingStandaFinancial effect of deviation from accounting standards Companies Act, 333 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) rdsBalanceSheet balance sheet 2013 FinancialEffectOfDeviationFromAccountingStandaFinancial effect of deviation from accounting standards Companies Act, 334 in-ca http://www.xbrl.org/2003/role/reference MCA Sec. 129(5) rdsProfitAndLossAccount profit and loss account 2013 335 in-ca FinancialParametersBalanceSheetItemsAbstract Financial parameters balance sheet items [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 336 in-ca FinancialYearMember Financial year [Member] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 337 in-ca FinancialYearMember1 Financial year 1 [Member] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4967 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 338 in-ca FinancialYearMember2 Financial year 2 [Member] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 339 in-ca FinancialYearMember3 Financial year 3 [Member] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 340 in-ca FirmsRegistrationNumberOfSecretarialAuditFirm Firms registration number of secretarial audit firm http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 341 in-ca FirstNameOfDirector First name of director http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 342 in-ca FirstNameOfManager First name of manager http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 343 in-ca ForeignBanksFinancialInstitutionsMember Foreign banks/financial institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 344 in-ca ForeignCorporateBodiesMember Foreign corporate bodies [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 345 in-ca ForeignInstitutionalInvestorMember Foreign institutional investor [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 346 in-ca ForeignMember Foreign [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 347 in-ca ForeignOtherMember Foreign other [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 348 in-ca ForeignVentureCapitalFundsMember Foreign venture capital funds [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 349 in-ca FullyConvertibleDebenturesBanksMember Fully convertible debentures banks [Member] http://www.xbrl.org/2003/role/reference MCA FullyConvertibleDebenturesGovernmentSemiGoveFullyconvertibledebenturesgovernmentsemi-government 350 in-ca http://www.xbrl.org/2003/role/reference MCA rnmentMember [Member] 351 in-ca FullyConvertibleDebenturesIntercorporateMember Fully convertible debentures intercorporate [Member] http://www.xbrl.org/2003/role/reference MCA 352 in-ca FullyConvertibleDebenturesOthersMember Fully convertible debentures others [Member] http://www.xbrl.org/2003/role/reference MCA 353 in-ca GLNOfCompany GLN of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 354 in-ca GrossSalaryToKeyManagerialPersonnelOrDirector Gross salary to key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 GrossSalaryToKeyManagerialPersonnelOrDirector Gross salary to key managerial personnel or director 355 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Abstract [Abstract] HighestTurnoverContributingProductOrServiceIT Highestturnovercontributingproductorservice(ITC8 356 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) C8DigitCode digit) code MCA 357 in-ca HolderOfBondOrDebenture Holder of bond or debenture http://www.xbrl.org/2003/role/reference MCA Requirement IdentificationNumberOfForeignAssociateInCountr Identification number offoreign associate in countryof 358 in-ca http://www.xbrl.org/2003/role/reference MCA yOfIncorporationOrResidence incorporation or residence IdentificationNumberOfForeignJointOperationInC Identificationnumberofforeignjointoperationincountry 359 in-ca http://www.xbrl.org/2003/role/reference MCA ountryOfIncorporationOrResidence of incorporation or residence IdentificationNumberOfForeignJointVentureInCou Identificationnumberofforeignjointventureincountryof 360 in-ca http://www.xbrl.org/2003/role/reference MCA ntryOfIncorporationOrResidence incorporation or residence IdentificationNumberOfForeignRelatedPartyInCou Identificationnumberofforeignrelatedpartyincountryof 361 in-ca http://www.xbrl.org/2003/role/reference MCA ntryOfIncorporationOrResidence incorporation or residence IdentificationNumberOfForeignUnconsolidatedStr Identification number of foreign un-consolidated 362 in-ca ucturedEntityInCountryOfIncorporationOrResiden http://www.xbrl.org/2003/role/reference MCA structured entity in country of incorporation or residence ce 363 in-ca IdentificationNumberOfOffenderOutsideIndia Identification number of offender outside India http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 IfYesCentralExciseTariffActHeadingInWhichProd Ifyes,CentralExciseTariffAct,headinginwhichproduct/ 364 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 uctOrServiceIsCoveredUnderCostAudit service is covered under cost audit IfYesCentralExciseTariffActHeadingInWhichProd Ifyes,CentralExciseTariffAct,headinginwhichproduct/ 365 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 uctOrServiceIsCoveredUnderCostRecords service is covered under cost records 366 in-ca IncreaseDecreaseInShareholdingDuringYear Increase decrease in shareholding during year http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 367 in-ca Indebtedness Indebtedness http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 368 in-ca IndebtednessAxis Indebtedness [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 369 in-ca IndebtednessMember Indebtedness [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 968 370 in-ca IndianCorporateBodiesMember Indian corporate bodies [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 371 in-ca IndianMember Indian [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 372 in-ca IndividualHUFMember Individual/HUF [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 IndividualShareholdersHoldingNominalShareCapitIndividualshareholdersholdingnominalsharecapitalin 373 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 alInExcessOfRupeesOneLakhMember excess of rupees one lakh [Member] IndividualShareholdersHoldingNominalShareCapitIndividualshareholdersholdingnominalsharecapitalupto 374 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 alUptoRupeesOneLakhMember rupees one lakh [Member] 375 in-ca IndividualsMember Individuals [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 376 in-ca InstitutionsMember Institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 377 in-ca InsuranceCompaniesMember Insurance companies [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 378 in-ca InterestAccruedButNotDue Interest accrued but not due http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 379 in-ca InterestDueButNotPaid Interest due but not paid http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 380 in-ca InternetProtocolAddressOfServiceProvider Internet protocol address of service provider http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ISOCountryCodeOfPlaceOfMaintenanceOfCompu ISO countrycode ofplace ofmaintenance ofcomputer 381 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 terServersStoringAccountingData servers (storing accounting data) 382 in-ca KeyManagerialPersonnelOrDirectorRemuneration Key managerial personnel or director remuneration http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 KeyManagerialPersonnelOrDirectorRemuneration Key managerial personnel or director remuneration 383 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Abstract [Abstract] 384 in-ca KeyManagerialPersonnelsAndDirectorsAxis Key managerial personnels and directors [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 385 in-ca LastNameOfDirector Last name of director http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 386 in-ca LastNameOfManager Last name of manager http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 387 in-ca LevelOfRoundingUsedInFinancialStatements Level of rounding used in financial statements http://www.xbrl.org/2003/role/reference MCA 388 in-ca LocationOfTheServiceProvider Location of the service provider http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 Rule-5 of Companies Companies Act,(Appointment and 389 in-ca DirectorOrManagerialPersonnelRemunerationAxis Director or managerial personnels remuneration [Axis] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel) Rules, 2014 390 in-ca ManagerSigningFinancialStatementsAxis Manager signing financial statements [Axis] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] MaterialContractsArrangementsTransactionsAtAr Material contracts/arrangements/transactions at arm's 391 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 msLengthBasisAxis length basis [Axis] MaximumAmountOfDefaultInRepaymentOfDepos Maximumamountofdefaultinrepaymentofdepositsor Companies Act,Rule 8(5) of Companies 392 in-ca http://www.xbrl.org/2003/role/reference MCA itsOrPaymentOfInterestThereonDuringYear payment of interest thereon during year 2013 (Accounts) Rules, 2014 MaximumAmountOutstandingForPeriodFromMicr Maximumamountoutstandingforperiodfrommicrosmall 393 in-ca http://www.xbrl.org/2003/role/reference MCA oSmallMediumEnterprises medium enterprises MaximumNumberOfCasesOfDefaultInRepayment Maximum number of cases of default in repayment of Companies Act,Rule 8(5) of Companies 394 in-ca OfDepositsOrPaymentOfInterestThereonDuringYe http://www.xbrl.org/2003/role/reference MCA deposits or payment of interest thereon during year 2013 (Accounts) Rules, 2014 ar 395 in-ca MembershipNumberOfAuditor Membership number of auditor http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) 396 in-ca MembershipNumberOfSecretarialAuditor Membership number of secretarial auditor http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 397 in-ca MiddleNameOfDirector Middle name of director http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 398 in-ca MutualFundsMember Mutual funds [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 399 in-ca NameOfAssociateEntity Name of associate entity http://www.xbrl.org/2003/role/reference MCA 400 in-ca NameOfAuditFirm Name of audit firm http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10)969 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 401 in-ca NameOfAuditorSigningReport Name of auditor signing report http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) Companies Act, 402 in-ca NameOfChiefFinancialOfficer Name of chief financial officer http://www.xbrl.org/2003/role/reference MCA Section 134(1) 2013 NameOfCityOfPlaceOfMaintenanceOfComputerSeNameofcityofplaceofmaintenanceofcomputerservers 403 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 rversStoringAccountingData (storing accounting data) 404 in-ca NameOfCompany Name of company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 405 in-ca NameOfCompanySecretary Name of company secretary http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 406 in-ca NameOfConsolidatedStructuredEntity Name of consolidated structured entity http://www.xbrl.org/2003/role/reference MCA NameOfCountryOfPlaceOfMaintenanceOfComput Name of countryof place of maintenance of computer 407 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 erServersStoringAccountingData servers (storing accounting data) 408 in-ca NameOfDirectorsAndKeyManagerialPersonnel Name of directors and key managerial personnel http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 409 in-ca NameOfDirectorSigningBoardReportAbstract Name of director signing board report [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [5(b)] NameOfDirectorSigningFinancialStatementsAbstra 410 in-ca Name of director signing financial statements [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] ct NameOfDistrictOfPlaceOfMaintenanceOfComputeName of district of place of maintenance of computer 411 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 rServersStoringAccountingData servers (storing accounting data) 412 in-ca NameOfKeyManagerialPersonnelOrDirector Name of key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA 413 in-ca NameOfMainProductOrService Name of main product/service http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 414 in-ca NameOfManagerAbstract Name of manager [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 415 in-ca NameOfOffender Name of offender http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Rule 16(4) of share capital & NameOfPersonExercisingVotingRightsDirectlyExpName of person exercising voting rights directly [Text Companies Act, 416 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section lanatory Block] 2013 67(3)] NameOfPoliticalPartyOfPersonToWhomContributiName of political party of person to whom contribution has Companies Act, 417 in-ca http://www.xbrl.org/2003/role/reference MCA Sec 182(3) onHasBeenMade been made 2013 418 in-ca NameOfPromoter Name of promoter http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 419 in-ca NameOfRegistrarAndTransferAgent Name of registrar and transfer agent http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 420 in-ca NameOfSecretarialAuditFirm Name of secretarial audit firm http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 421 in-ca NameOfSecretarialAuditorSigningReport Name of secretarial auditor signing report http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 NameOfStateUnionTerritoryOfPlaceOfMaintenanc Nameofstate/unionterritoryofplaceofmaintenanceof 422 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 eOfComputerServersStoringAccountingData computer servers (storing accounting data) 423 in-ca ParticularsOfServiceProviderAbstract Particulars of service provider [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 424 in-ca NameOfTheServiceProvider Name of the service provider http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 425 in-ca NameOfTop10ShareholderAxis Name of top 10 shareholder [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 426 in-ca NameOfTop10ShareholderMember Name of top 10 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 427 in-ca NameOfUnconsolidatedStructuredEntity Name of un-consolidated structured entity http://www.xbrl.org/2003/role/reference MCA Rule 16(4) of share capital & NamesOfEmployeesNotExercisedVotingRightsDir Namesofemployeesnotexercisedvotingrightsdirectly Companies Act, 428 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section ectlyExplanatory [Text Block] 2013 67(3)] NameSupplierBeingMicroSmallMediumEnterprise 429 in-ca Name supplier being micro small medium enterprises http://www.xbrl.org/2003/role/reference MCA s General Instructions - Balance 430 in-ca NatureOfBondOrDebenture Nature of bond or debenture http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) NatureOfIssuingAuthorityInCountryOfIncorporatioNatureofissuingauthorityincountryofincorporationor 431 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 nOrResidenceOfOffender residence of offender 432 in-ca NatureOfRelatedPartyRelationship Nature of related party relationship http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 970 433 in-ca NatureOfReportStandaloneConsolidated Nature of report standalone consolidated http://www.xbrl.org/2003/role/reference MCA NatureOfSecurityOnPrivatePlacementOfEquitySha 434 in-ca Nature of security on private placement of equity share http://www.xbrl.org/2003/role/reference MCA re NetProfitComputedUnderSection198AndAdjusted Net profit computed u/s 198 and adjusted as per rule 435 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 AsPerRule21FOfCompaniesCSRPolicyRules2014 2(1)(f) of Companies (CSR Policy) Rules, 2014 436 in-ca NetProfitsForLastThreeFinancialYearsAxis Net profits for last three financial years [Axis] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 437 in-ca NetWorthOfCompany Net worth of company http://www.xbrl.org/2003/role/reference MCA 438 in-ca NICCodeOfProductOrService NIC code of product/service http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 NominalAmountOfBondsOrDebenturesHeldByNo Nominalamountofbondsordebenturesheldbynominee 439 in-ca http://www.xbrl.org/2003/role/reference MCA mineeOrTrusteeOfCompany or trustee of company 440 in-ca NonConvertibleDebenturesBanksMember Non-convertible debentures banks [Member] http://www.xbrl.org/2003/role/reference MCA NonConvertibleDebenturesGovernmentSemiGoverNon-convertibledebenturesgovernmentsemi-government 441 in-ca http://www.xbrl.org/2003/role/reference MCA nmentMember [Member] 442 in-ca NonConvertibleDebenturesIntercorporateMember Non-convertible debentures intercorporate [Member] http://www.xbrl.org/2003/role/reference MCA 443 in-ca NonConvertibleDebenturesOthersMember Non-convertible debentures others [Member] http://www.xbrl.org/2003/role/reference MCA 444 in-ca NonInstitutionsCorporateBodiesMember Non institutions corporate bodies [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 445 in-ca NonInstitutionsMember Non institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 446 in-ca NRIIndividualMember NRI individual [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 447 in-ca NumberOfAllotteesInCaseOfPreferentialAllotment Number of allottees in case of preferential allotment http://www.xbrl.org/2003/role/reference MCA NumberOfAllotteesToWhomBondsOrDebentures Numberofallotteestowhombondsordebentureswere 448 in-ca http://www.xbrl.org/2003/role/reference MCA WereIssued issued NumberOfCasesOfDefaultInRepaymentOfDepositsNumberofcasesofdefaultinrepaymentofdepositsor Companies Act,Rule 8(5) of Companies 449 in-ca http://www.xbrl.org/2003/role/reference MCA OrPaymentOfInterestThereonBeginningOfYear payment of interest thereon beginning of year 2013 (Accounts) Rules, 2014 NumberOfCasesOfDefaultInRepaymentOfDepositsNumberofcasesofdefaultinrepaymentofdepositsor Companies Act,Rule 8(5) of Companies 450 in-ca http://www.xbrl.org/2003/role/reference MCA OrPaymentOfInterestThereonEndOfYear payment of interest thereon end of year 2013 (Accounts) Rules, 2014 451 in-ca NumberOfDematSharesHeld Number of demat shares held http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Companies Act, 452 in-ca NumberOfMeetingsOfBoard Number of meetings of board http://www.xbrl.org/2003/role/reference MCA Section 134(3) 2013 NumberOfOtherIssueOfSharesArisingOutOfConve Numberofotherissueofsharesarisingoutofconversion 453 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 rsionOfSecurities of securities General Instructions - Balance 454 in-ca NumberOfOtherIssuesOfShares Number of other issues of shares http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Rule-5 of Companies NumberOfPermanentEmployeesOnRollsOfCompa Companies Act,(Appointment and 455 in-ca Number of permanent employees on rolls of company http://www.xbrl.org/2003/role/reference MCA ny 2013 Remuneration of Managerial Personnel) Rules, 2014 NumberOfPersonShareApplicationMoneyPaidAsA Numberofpersonshareapplicationmoneypaidasatend 456 in-ca http://www.xbrl.org/2003/role/reference MCA tEndOfYear of year NumberOfPersonShareApplicationMoneyPaidDuri Number ofperson share application moneypaid during 457 in-ca http://www.xbrl.org/2003/role/reference MCA ngYear year NumberOfPersonShareApplicationMoneyReceivedNumberofpersonshareapplicationmoneyreceivedasat 458 in-ca http://www.xbrl.org/2003/role/reference MCA AsAtEndOfYear end of year NumberOfPersonShareApplicationMoneyReceivedNumber of person share application money received 459 in-ca http://www.xbrl.org/2003/role/reference MCA DuringYear during year NumberOfPersonsOnPrivatePlacementOfEquitySh 460 in-ca Number of persons on private placement of equity share http://www.xbrl.org/2003/role/reference MCA are 461 in-ca NumberOfPhysicalSharesHeld Number of physical shares held http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 462 in-ca NumberOfShareholdersOfCompany Number of shareholders of company http://www.xbrl.org/2003/role/reference MCA971 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 463 in-ca NumberOfShareholdersPromoters Number of shareholders promoters http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 464 in-ca NumberOfShareholdersPromotersAndPublic Number of shareholders promoters and public http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 465 in-ca NumberOfShareholdersPublic Number of shareholders public http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) NumberOfShareholdersToWhomSharesAreAllotte Numberofshareholderstowhomsharesareallottedunder 466 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 dUnderPrivatePlacementDuringPeriod private placement during period 467 in-ca NumberOfShares Number of shares http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) Companies Act, 468 in-ca NumberOfSharesAllottedWithDifferentialRights Number of shares allotted with differential rights http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV 2013 469 in-ca NumberOfSharesBoughtBackOrTreasuryShares Number of shares bought back or treasury shares http://www.xbrl.org/2003/role/reference ICAI Common practice 470 in-ca NumberOfSharesHeld Number of shares held http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 471 in-ca NumberOfSharesHeldByBanks Number of shares held by banks http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 472 in-ca NumberOfSharesHeldByBodyCorporate Number of shares held by body corporate http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 473 in-ca NumberOfSharesHeldByCentralGovernment Number of shares held by central government http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) Rule 16(4) of share capital & NumberOfSharesHeldByEmployeesExercisingVoti Number of shares held byemployees exercising voting Companies Act, 474 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section ngRightsDirectly rights directly 2013 67(3)] 475 in-ca NumberOfSharesHeldByFinancialInstitutions Number of shares held by financial institutions http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) NumberOfSharesHeldByForeignInstitutionalInvest 476 in-ca Number of shares held by foreign institutional investors http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) ors NumberOfSharesHeldByForeignNationalOtherTha Numberofsharesheldbyforeignnationalotherthannon- 477 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) nNonResidentIndian resident Indian 478 in-ca NumberOfSharesHeldByGovernmentCompanies Number of shares held by government companies http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 479 in-ca NumberOfSharesHeldByIndian Number of shares held by Indian http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 480 in-ca NumberOfSharesHeldByInsuranceCompanies Number of shares held by insurance companies http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 481 in-ca NumberOfSharesHeldByMutualFunds Number of shares held by mutual funds http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 482 in-ca NumberOfSharesHeldByNonResidentIndian Number of shares held by non-resident Indian http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 483 in-ca NumberOfSharesHeldByOthers Number of shares held by others http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 484 in-ca NumberOfSharesHeldByStateGovernment Number of shares held by state government http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 485 in-ca NumberOfSharesHeldByVentureCapital Number of shares held by venture capital http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) General Instructions - Balance 486 in-ca NumberOfSharesIssuedAsBonusShares Number of shares issued as bonus shares http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d); common practice NumberOfSharesIssuedAsOtherPreferentialAllotm 487 in-ca Number of shares issued as other preferential allotment http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ent NumberOfSharesIssuedAsPreferentialAllotmentAr Numberofsharesissuedaspreferentialallotmentarising 488 in-ca isingOutOfConversionOfDebenturesPreferenceSha outofconversionofdebenturespreferencesharesduring http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 resDuringPeriod period General Instructions - Balance 489 in-ca NumberOfSharesIssuedAsRights Number of shares issued as rights http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d); common practice 490 in-ca NumberOfSharesIssuedInOtherPrivatePlacement Number of shares issued in other private placement http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 NumberOfSharesIssuedInPrivatePlacementArising Numberofsharesissuedinprivateplacementarisingout 491 in-ca OutOfConversionOfDebenturesPreferenceSharesD of conversion of debentures preference shares during http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 uringPeriod period[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 972 General Instructions - Balance 492 in-ca NumberOfSharesIssuedInPublicOffering Number of shares issued in public offering http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d); common practice NumberOfSharesIssuedInSharesBasedPaymentTra Number of shares issued in shares based payment 493 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 nsactions transactions NumberOfSharesIssuedUnderEmployeeStockOptio 494 in-ca Number of shares issued under employee stock option plan http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Common practice nPlan NumberOfSharesIssuedUnderSchemeOfAmalgam General Instructions - Balance 495 in-ca Number of shares issued under scheme of amalgamation http://www.xbrl.org/2003/role/reference MCA Schedule III ation sheet -D(I); common practice NumberOfWarrantsConvertedIntoDebenturesDuri Number of warrants converted into debentures during 496 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ngPeriod period NumberOfWarrantsConvertedIntoEquitySharesDurNumberofwarrantsconvertedintoequitysharesduring 497 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ingPeriod period NumberOfWarrantsConvertedIntoPreferenceShare Number of warrants converted into preference shares 498 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 sDuringPeriod during period NumberOfWarrantsIssuedDuringPeriodInForeignCNumber of warrants issued during period (in foreign 499 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 urrency currency) 500 in-ca NumberOfWarrantsIssuedDuringPeriodINR Number of warrants issued during period (INR) http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 501 in-ca OffenderAxis Offender [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 OtherCommissionKeyManagerialPersonnelOrDire 502 in-ca Other commission key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ctor OtherCompensationKeyManagerialPersonnelOrDir 503 in-ca Other compensation key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ector 504 in-ca OtherDecreaseInNumberOfShares Other decrease in number of shares http://www.xbrl.org/2003/role/reference ICAI Common practice 505 in-ca OtherForeignIndividualMember Other foreign individual [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 506 in-ca OtherInstitutionsMember Others institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 507 in-ca OtherMember Other [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 508 in-ca OtherNonInstitutionsMember Other non-institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 509 in-ca OverseasCorporateBodiesMember Overseas corporate bodies [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 510 in-ca ParticularsOfCompaniesAxis Particulars of companies [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ParticularsOfContractsArrangementsWithRelatedP Particularsofcontracts/arrangementswithrelatedparties Companies Act, 511 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3) artiesUnderSubSection1OfSection188Explanatory under section 188(1) [Text Block] 2013 ParticularsOfHoldingSubsidiaryAndAssociateCom Particularsofholding,subsidiaryandassociatecompanies 512 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 paniesAbstract [Abstract] ParticularsOfHoldingSubsidiaryAndAssociateCom Particularsofholding,subsidiaryandassociatecompanies 513 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 paniesLineItems [Line Items] ParticularsOfHoldingSubsidiaryAndAssociateCom Particularsofholding,subsidiaryandassociatecompanies 514 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 paniesTable [Table] ParticularsOfLoansGuaranteeInvestmentUnderSectParticulars of loans guarantee investment under section Companies Act, 515 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3) ion186Explanatory 186 [Text Block] 2013 ParticularsOfPromotersDirectorsOrKeyManagerial Particulars of promoters, directors or key managerial Companies Act, 516 in-ca PersonnelsToWhomSuchSharesAreIssuedExplanat http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV personnels to whom such shares are issued [Text Block] 2013 ory 517 in-ca PartlyConvertibleDebenturesBanksMember Partly convertible debentures banks [Member] http://www.xbrl.org/2003/role/reference MCA PartlyConvertibleDebenturesGovernmentSemiGov Partly convertible debentures government semi- 518 in-ca http://www.xbrl.org/2003/role/reference MCA ernmentMember government [Member] PartlyConvertibleDebenturesIntercorporateMembe 519 in-ca Partly convertible debentures intercorporate [Member] http://www.xbrl.org/2003/role/reference MCA r 520 in-ca PartlyConvertibleDebenturesOthersMember Partly convertible debentures others [Member] http://www.xbrl.org/2003/role/reference MCA 521 in-ca PaymentForCostAuditCharges Payment for cost audit charges http://www.xbrl.org/2003/role/reference MCA 522 in-ca PaymentForCostComplianceReport Payment for cost compliance report http://www.xbrl.org/2003/role/reference MCA973 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 523 in-ca PaymentForOtherCostServices Payment for other cost services http://www.xbrl.org/2003/role/reference MCA 524 in-ca PaymentsToCostAuditor Payments to cost auditor http://www.xbrl.org/2003/role/reference MCA 525 in-ca PaymentsToCostAuditorAbstract Payments to cost auditor [Abstract] http://www.xbrl.org/2003/role/reference MCA PaymentToCostAuditorForReimbursementOfExpe 526 in-ca Payment to cost auditor for reimbursement of expenses http://www.xbrl.org/2003/role/reference MCA nses PercentageIncreaseDecreaseInShareholdingDuring 527 in-ca Percentage increase decrease in shareholding during year http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Year Rule-5 of Companies PercentageIncreaseInMedianRemunerationOfEmplPercentageincreaseinmedianremunerationofemployees Companies Act,(Appointment and 528 in-ca http://www.xbrl.org/2003/role/reference MCA oyeesInFinancialYear in financial year 2013 Remuneration of Managerial Personnel) Rules, 2014 PercentageOfCapitalReductionToCapitalPriorToR 529 in-ca Percentage of capital reduction to capital prior to reduction http://www.xbrl.org/2003/role/reference MCA eduction 530 in-ca PercentageOfChangeInSharesHeldDuringYear Percentage of change in shares held during year http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Rule 16(4) of share capital & PercentageOfExercisedSharesHeldByEmployeesToPercentageofexercisedsharesheldbyemployeestototal Companies Act, 531 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section TotalPaidUpShareCapitalOfCompany paid up share capital of company 2013 67(3)] PercentageOfPaidUpCapitalHeldByForeignHoldin Percentage of paid-up capital held by foreign holding 532 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part B III (7) gCompanyAndOrWithItsSubsidiaries company and or with its subsidiaries 533 in-ca PercentageOfShareCapitalHeldByForeignCompanyPercentage of share capital held by foreign company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part B III (6) 534 in-ca PercentageOfShares Percentage of shares http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 535 in-ca PercentageOfSharesHeld Percentage of shares held http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 536 in-ca PercentageOfSharesHeldByBanks Percentage of shares held by banks http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 537 in-ca PercentageOfSharesHeldByBodyCorporate Percentage of shares held by body corporate http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 538 in-ca PercentageOfSharesHeldByCentralGovernment Percentage of shares held by central government http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 539 in-ca PercentageOfSharesHeldByFinancialInstitutions Percentage of shares held by financial institutions http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) PercentageOfSharesHeldByForeignInstitutionalInv 540 in-ca Percentage of shares held by foreign institutional investors http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) estors PercentageOfSharesHeldByForeignNationalOtherTPercentageofsharesheldbyforeignnationalotherthan 541 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) hanNonResidentIndian non-resident Indian PercentageOfSharesHeldByGovernmentCompanie 542 in-ca Percentage of shares held by government companies http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) s 543 in-ca PercentageOfSharesHeldByIndian Percentage of shares held by Indian http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 544 in-ca PercentageOfSharesHeldByInsuranceCompanies Percentage of shares held by insurance companies http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 545 in-ca PercentageOfSharesHeldByMutualFunds Percentage of shares held by mutual funds http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 546 in-ca PercentageOfSharesHeldByNonResidentIndian Percentage of shares held by non-resident Indian http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 547 in-ca PercentageOfSharesHeldByOthers Percentage of shares held by others http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 548 in-ca PercentageOfSharesHeldByStateGovernment Percentage of shares held by state government http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) 549 in-ca PercentageOfSharesHeldByVentureCapital Percentage of shares held by venture capital http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) PercentageOfSharesPledgedEncumberedToTotalS 550 in-ca Percentage of shares pledged/encumbered to total shares http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 hares PercentageOfSharesWithDifferentialRightsIssuedT Percentageofshareswithdifferentialrightsissuedtototal Companies Act, 551 in-ca http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV oTotalPostIssueEquityShareCapital post issue equity share capital 2013[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 974 Rule 16(4) of share capital & PercentageOfSuchVotingPowerToTotalVotingPow Percentageofsuchvotingpowertototalvotingpoweron Companies Act, 552 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section erOnEachResolution each resolution 2013 67(3)] Rule8(13)ofCompanies(Share PercentageOfSweatEquitySharesOfTotalPostIssuedPercentageofsweatequitysharesoftotalpostissuedand Companies Act, 553 in-ca http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, AndPaidUpShareCapital paid up share capital 2013 2014 554 in-ca PercentageOfTotalSharesHeld Percentage of total shares held http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 PercentageOfVotingRightsWhichEquityShareCapit Percentageofvotingrightswhichequitysharecapitalwith Companies Act, 555 in-ca alWithDifferentialVotingRightShallCarryToTotalV differentialvotingrightshallcarrytototalvotingrightof http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV 2013 otingRightOfAggregateEquityShareCapital aggregate equity share capital 556 in-ca PercentageToTotalTurnoverOfCompany Percentage to total turnover of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 557 in-ca PeriodCoveredByFinancialStatements Period covered by financial statements http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 558 in-ca PermanentAccountNumberOfAssociateEntity Permanent account number of associate entity http://www.xbrl.org/2003/role/reference MCA PermanentAccountNumberOfAuditorOrAuditorsFi 559 in-ca Permanent account number of auditor or auditor's firm http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A(10) rm PermanentAccountNumberOfChiefFinancialOffice Companies Act, 560 in-ca Permanent account number of chief financial officer http://www.xbrl.org/2003/role/reference MCA Section 134(1) r 2013 561 in-ca PermanentAccountNumberOfCompanySecretary Permanent account number of company secretary http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 562 in-ca PermanentAccountNumberOfEntity Permanent account number of entity http://www.xbrl.org/2003/role/reference MCA 563 in-ca PermanentAccountNumberOfJointOperation Permanent account number of joint operation http://www.xbrl.org/2003/role/reference MCA 564 in-ca PermanentAccountNumberOfJointVenture Permanent account number of joint venture http://www.xbrl.org/2003/role/reference MCA PermanentAccountNumberOfKeyManagerialPerso Permanentaccountnumberofkeymanagerialpersonnelor 565 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 nnelOrDirector director 566 in-ca PermanentAccountNumberOfManager Permanent account number of manager http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] 567 in-ca PermanentAccountNumberOfOffender Permanent account number of offender http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 568 in-ca PermanentAccountNumberOfRelatedParty Permanent account number of related party http://www.xbrl.org/2003/role/reference MCA PermanentAccountNumberOfSecretarialAuditorOr Permanent account number of secretarial auditor or 569 in-ca http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 SecretarialAuditorsFirm secretarial auditors firm 570 in-ca PermanentAccountNumberOfShareholder Permanent account number of shareholder http://www.xbrl.org/2003/role/reference MCA 571 in-ca PermanentAccountNumberOfSubsidiaryCompany Permanent account number of subsidiary company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part A (9) PermanentAccountNumberOfUnconsolidatedStruc Permanentaccountnumberofun-consolidatedstructured 572 in-ca http://www.xbrl.org/2003/role/reference MCA turedEntity entity 573 in-ca PerquisitesKeyManagerialPersonnelOrDirector Perquisites key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 PhoneWithSTDISDCodeOfPlaceOfMaintenanceOfPhone(withSTD/ISDcode)ofplaceofmaintenanceof 574 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ComputerServersStoringAccountingData computer servers (storing accounting data) PinCodeOfPlaceOfMaintenanceOfComputerServerPin code of place of maintenance of computer servers 575 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 sStoringAccountingData (storing accounting data) Companies Act, 576 in-ca PricePerDifferentialRightsShareIssued Price per differential rights share issued http://www.xbrl.org/2003/role/reference MCA Rule 4(4) of Chapter IV 2013 577 in-ca PrincipalAmount Principal amount http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 578 in-ca PrincipalBusinessActivitiesOfCompanyAxis Principal business activities of company [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Rule8(13)ofCompanies(Share PrincipalTermsAndConditionsForIssueOfSweatEq Principaltermsandconditionsforissueofsweatequity Companies Act, 579 in-ca http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, uitySharesIncludingPricingFormula shares including pricing formula 2013 2014 580 in-ca ProductOrService10Member Product/service 10 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 581 in-ca ProductOrService1Member Product/service 1 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9975 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 582 in-ca ProductOrService2Member Product/service 2 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 583 in-ca ProductOrService3Member Product/service 3 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 584 in-ca ProductOrService4Member Product/service 4 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 585 in-ca ProductOrService5Member Product/service 5 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 586 in-ca ProductOrService6Member Product/service 6 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 587 in-ca ProductOrService7Member Product/service 7 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 588 in-ca ProductOrService8Member Product/service 8 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 589 in-ca ProductOrService9Member Product/service 9 [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 590 in-ca ProductOrServiceCategoryITC4DigitCode Product or service category (ITC 4 digit) code http://www.xbrl.org/2003/role/reference MCA 591 in-ca ProductOrServiceMember Product/service [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 592 in-ca ProfitBeforeTaxOfFinancialYear Profit before tax of financial year http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ProfitsInLieuOfSalaryKeyManagerialPersonnelOr Profits in lieu of salary key managerial personnel or 593 in-ca http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Director director 594 in-ca PromotersAxis Promoters [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 595 in-ca PromotersMember Promoters [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 PublicShareholdingBanksFinancialInstitutionsMe 596 in-ca Public shareholding banks/financial institutions [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 mber 597 in-ca PublicShareholdingCentralGovernmentMember Public shareholding central government [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 598 in-ca PublicShareholdingMember Public shareholding [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 599 in-ca PublicShareholdingStateGovernmentMember Public shareholding state government [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 QualificationOfKeyManagerialPersonnelOrDirecto 600 in-ca Qualification of key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 r QuantityOfHighestContributingProductOrServiceI 601 in-ca Quantity of highest contributing product or service in UoM http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) nUom Rule-5 of Companies RatioOfRemunerationOfDirectorOrManagerialPers Ratioofremunerationofdirectorormanagerialpersonnel Companies Act,(Appointment and 602 in-ca onnelToMedianOfRemunerationOfEmployeesForF http://www.xbrl.org/2003/role/reference MCA to median of remuneration of employees for financial year 2013 Remuneration of Managerial inancialYear Personnel) Rules, 2014 Rule8(13)ofCompanies(Share Companies Act, 603 in-ca ReasonsForIssueOfSweatEquityShares Reasons for issue of sweat equity shares http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, 2013 2014 Rule 16(4) of share capital & Companies Act, 604 in-ca ReasonsForNotVotingDirectlyExplanatory Reasons for not voting directly [Text Block] http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section 2013 67(3)] 605 in-ca ReductionInIndebtedness Reduction in indebtedness http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 606 in-ca RegistrationDate Registration date http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Rule 16(4) of share capital & ResolutionsOnWhichVotesCastedByPersonsHoldi Resolutionsonwhichvotescastedbypersonsholdingsuch Companies Act, 607 in-ca http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section ngSuchVotingPowerExplanatory voting power [Text Block] 2013 67(3)] 608 in-ca SalaryKeyManagerialPersonnelOrDirector Salary key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 609 in-ca SecondNameOfManager Second name of manager http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-I Part A [4(c)] SecretarialQualificationsOrObservationsOrOtherR Secretarialqualificationsorobservationsorotherremarks 610 in-ca http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 emarksInSecretarialAuditReport in secretarial audit report 611 in-ca SectionOfCompaniesAct Section of companies act http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 612 in-ca SecuredLoansExcludingDepositsMember Secured loans excluding deposits [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Statementofchangesinequity- 613 in-ca SecuritiesPremiumAdjustedBonusShares Securities premium adjusted bonus shares http://www.xbrl.org/2003/role/reference MCA Schedule III B[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 976 614 in-ca SecuritiesPremiumAdjustedBonusShares Securities premium adjusted bonus shares http://www.xbrl.org/2003/role/reference ICAI Common practice SecuritiesPremiumAdjustedPremiumPayableRede Securitiespremiumadjustedpremiumpayableredemption Statementofchangesinequity- 615 in-ca http://www.xbrl.org/2003/role/reference MCA Schedule III mptionPreferenceSharesDebentures preference shares debentures B SecuritiesPremiumAdjustedPremiumPayableRede Securitiespremiumadjustedpremiumpayableredemption 616 in-ca http://www.xbrl.org/2003/role/reference ICAI Common practice mptionPreferenceSharesDebentures preference shares debentures SecuritiesPremiumAdjustedPurchaseOwnSharesOt Securities premium adjusted purchase own shares other Statementofchangesinequity- 617 in-ca http://www.xbrl.org/2003/role/reference MCA Schedule III herSecuritiesUnderSection68 securities under section 68 B SecuritiesPremiumAdjustedPurchaseOwnSharesOt Securities premium adjusted purchase own shares other 618 in-ca http://www.xbrl.org/2003/role/reference ICAI Common practice herSecuritiesUnderSection68 securities under section 68 SecuritiesPremiumAdjustedWritingOffDiscountEx Securitiespremiumadjustedwritingoffdiscountexpenses Statementofchangesinequity- 619 in-ca http://www.xbrl.org/2003/role/reference MCA Schedule III pensesIssueSharesDebentures issue shares debentures B SecuritiesPremiumAdjustedWritingOffDiscountEx Securitiespremiumadjustedwritingoffdiscountexpenses 620 in-ca http://www.xbrl.org/2003/role/reference ICAI Common practice pensesIssueSharesDebentures issue shares debentures SecuritiesPremiumAdjustedWritingOffPreliminary Securities premium adjusted writing off preliminary Statementofchangesinequity- 621 in-ca http://www.xbrl.org/2003/role/reference MCA Schedule III Expenses expenses B SecuritiesPremiumAdjustedWritingOffPreliminary Securities premium adjusted writing off preliminary 622 in-ca http://www.xbrl.org/2003/role/reference ICAI Common practice Expenses expenses 623 in-ca ShareApplicationMoneyPaidDuringYear Share application money paid during year http://www.xbrl.org/2003/role/reference MCA ShareApplicationMoneyReceivedAndDueForRefu 624 in-ca Share application money received and due for refund http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 nd 625 in-ca ShareApplicationMoneyReceivedDuringYear Share application money received during year http://www.xbrl.org/2003/role/reference MCA 626 in-ca ShareholdersMember Shareholders [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 627 in-ca ShareholdersName Shareholder’s name http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 628 in-ca ShareholdingAtBeginningOfYearMember Shareholding at beginning of year [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 629 in-ca ShareholdingMember Shareholding [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 630 in-ca ShareholdingPatternAxis Shareholding pattern [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 631 in-ca ShareholdingPatternOfPromotersAndPublicAxis Shareholding pattern of promoters and public [Axis] http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) ShareholdingPatternOfPromotersAndPublicMemb 632 in-ca Shareholding pattern of promoters and public [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-7 Form-MGT-7 (VI.) (a) and (b) er SharesHeldByCustodianForGDRsAndADRsMemb 633 in-ca Shares held by custodian for GDRs and ADRs [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 er 634 in-ca SharesHeldByKeyManagerialPersonnelOrDirector Shares held by key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 635 in-ca SignatoriesOfSecretarialAuditReportAxis Signatories of secretarial audit report [Axis] http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 636 in-ca SittingFeesKeyManagerialPersonnelOrDirector Sitting fees key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 637 in-ca SRNOfFormADT1 SRN of form ADT-1 http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 638 in-ca StateGovernmentMember State government [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 StatementShowingDetailsOfEmployeesOfCompan Statementshowingdetailsofemployeesofcompanyunder Rule-5 of Companies yUnderSubRule2And3OfRule5OfCompaniesAppoirule 5(2) and (3) of companies appointment and Companies Act,(Appointment and 639 in-ca http://www.xbrl.org/2003/role/reference MCA ntmentAndRemunerationOfManagerialPersonnels remunerationofmanagerialpersonnelsrules2014[Text 2013 Remuneration of Managerial Rules2014Explanatory Block] Personnel) Rules, 2014 Rule-5 of Companies StatementThatRemunerationIsAsPerRemuneration Statementthatremunerationisasperremunerationpolicy Companies Act,(Appointment and 640 in-ca http://www.xbrl.org/2003/role/reference MCA PolicyOfCompany of company 2013 Remuneration of Managerial Personnel) Rules, 2014 641 in-ca StockOptionKeyManagerialPersonnelOrDirector Stock option key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 642 in-ca SweatEquityKeyManagerialPersonnelOrDirector Sweat equity key managerial personnel or director http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9977 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 643 in-ca TaxEffectOfExceptionalItems Tax effect of exceptional items http://www.xbrl.org/2003/role/reference MCA 644 in-ca Top10ShareholderMember Top 10 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 645 in-ca Top1ShareholderMember Top 1 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 646 in-ca Top2ShareholderMember Top 2 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 647 in-ca Top3ShareholderMember Top 3 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 648 in-ca Top4ShareholderMember Top 4 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 649 in-ca Top5ShareholderMember Top 5 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 650 in-ca Top6ShareholderMember Top 6 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 651 in-ca Top7ShareholderMember Top 7 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 652 in-ca Top8ShareholderMember Top 8 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 653 in-ca Top9ShareholderMember Top 9 shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 Rule8(13)ofCompanies(Share TotalNumberOfSharesArisingAsResultOfIssueOfS Totalnumberofsharesarisingasresultofissueofsweat Companies Act, 654 in-ca http://www.xbrl.org/2003/role/reference MCA Capitaland Debentures)Rules, weatEquityShares equity shares 2013 2014 655 in-ca TurnoverOfHighestContributingProductOrService Turnover of highest contributing product or service http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) 656 in-ca TurnoverOfProductOrServiceCategory Turnover of product or service category http://www.xbrl.org/2003/role/reference MCA 657 in-ca TypeOfCashFlowStatement Type of cash flow statement http://www.xbrl.org/2003/role/reference MCA 658 in-ca TypeOfCompany Type of company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 659 in-ca TypeOfIndustry Type of industry http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment I. Part-A (11) 660 in-ca TypeOfOffence Type of offence http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 661 in-ca TypeOfOffender Type of offender http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 662 in-ca TypesOfPrincipalProductOrServicesAxis Types of principal product or services [Axis] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) UnitOfMeasurementOfHighestContributingProductUnitofmeasurementofhighestcontributingproductor 663 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-II (IV) OrService service 664 in-ca UnsecuredLoansMember Unsecured loans [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 ValueOfPaidUpCapitalHeldByForeignHoldingCo Valueofpaid-upcapitalheldbyforeignholdingcompany 665 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part B III (7) mpanyAndOrWithItsSubsidiaries and or with its subsidiaries 666 in-ca ValueOfShareCapitalHeldByForeignCompany Value of share capital held by foreign company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part B III (6) 667 in-ca VentureCapitalFundsMember Venture capital funds [Member] http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 WhetherAuditOfCostRecordsOfCompanyHasBeen Whether audit of cost records of company has been 668 in-ca http://www.xbrl.org/2003/role/reference MCA MandatedUnderRulesSpecifiedInSN1 mandated under Rules specified in SN 1 WhetherAuditorsReportHasBeenQualifiedOrHasA Whether auditors' report has been qualified or has any 669 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 nyReservationsOrContainsAdverseRemarks reservations or contains adverse remarks WhetherBooksOfAccountAndOtherBooksAndPap Whetherbooksofaccountandotherbooksandpapersare 670 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ersAreMaintainedOnCloud maintained on cloud WhetherCompaniesAuditorsReportOrderIsApplica Whethercompaniesauditorsreportorderisapplicableon 671 in-ca http://www.xbrl.org/2003/role/reference MCA bleOnCompany company 672 in-ca WhetherCompanyIsListedCompany Whether company is listed company http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 WhetherCompanyIsMaintainingBooksOfAccountA Whether companyis maintaining books of accountand 673 in-ca ndOtherRelevantBooksAndPapersInElectronicFor http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 other relevant books and papers in electronic form m WhetherMaintenanceOfCostRecordsByCompanyH Whethermaintenanceofcostrecordsbycompanyhasbeen 674 in-ca asBeenMandatedUnderCompaniesCostRecordsAn mandated under Companies (Cost Records and Audit) http://www.xbrl.org/2003/role/reference MCA dAuditRules2014 Rules, 2014 WhetherMoneyRaisedFromPublicOfferingDuringY 675 in-ca Whether money raised from public offering during year http://www.xbrl.org/2003/role/reference MCA ear[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 978 676 in-ca WhetherReductionInCapitalDoneDuringYear Whether reduction in capital done during year http://www.xbrl.org/2003/role/reference MCA WhetherSecretarialAuditReportHasBeenQualified Whethersecretarialauditreporthasbeenqualifiedorhas 677 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 OrHasAnyObservationOrOtherRemarks any observation or other remarks WhetherSecretarialAuditReportIsApplicableOnCo 678 in-ca Whether secretarial audit report is applicable on company http://www.xbrl.org/2003/role/reference MCA Form No. MR-3 Form No. MR-3 mpany WhetherThereAreContractsArrangementsTransacti Whethertherearecontracts/arrangements/transactionsnot 679 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 onsNotAtArmsLengthBasis at arm's length basis WhetherThereAreMaterialContractsArrangements Whether there are material 680 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-2 Form AOC-2 TransactionsAtArmsLengthBasis contracts/arrangements/transactions at arm's length basis Rule 16(4) of share capital & Companies Act, 681 in-ca WhetherVotesWereCastInFavourOfResolution Whether votes were cast in favour of resolution http://www.xbrl.org/2003/role/reference MCA debentures)[Proviso to Section 2013 67(3)] 682 in-ca CINOfSubsidiaryCompany CIN of subsidiary company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part A (9) Firstprovisoto sub-section(3) IdentificationNumberOfForeignSubsidiaryInCountrIdentificationnumberofforeignsubsidiaryincountryof Companies Act,ofsection129readwithrule5 683 in-ca http://www.xbrl.org/2003/role/reference MCA yOfIncorporationOrResidence incorporation or residence 2013 ofCompanies(Accounts)Rules, 2014 684 in-ca ReportingCurrencyOfSubsidiary Reporting currency of subsidiary http://www.xbrl.org/2003/role/reference MCA 685 in-ca ExchangeRateAsApplicableForSubsidiary Exchange rate as applicable for subsidiary http://www.xbrl.org/2003/role/reference MCA 686 in-ca GrossValueOfTransactionWithRelatedParties Gross value of transaction with related parties http://www.xbrl.org/2003/role/reference MCA Form AOC-4 687 in-ca BadDebtsOfRelatedParties Bad debts of related parties http://www.xbrl.org/2003/role/reference MCA Form AOC-4 688 in-ca WhetherCompanyIsSubsidiaryCompany Whether company is subsidiary company http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part A (8) 689 in-ca SectionUnderWhichCompanyIsSubsidiary Section under which company is subsidiary http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Part A(8)(d) 690 in-ca WhetherCompanyHasSubsidiaryCompanies Whether company has subsidiary companies http://www.xbrl.org/2003/role/reference MCA 691 in-ca NumberOfSubsidiaryCompanies Number of subsidiary companies http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 Firstprovisoto sub-section(3) NatureOfIssuingAuthorityInCountryOfIncorporatioNatureofissuingauthorityincountryofincorporationor Companies Act,ofsection129readwithrule5 692 in-ca http://www.xbrl.org/2003/role/reference MCA nOrResidenceSubsidiaryCompany residence subsidiary company 2013 ofCompanies(Accounts)Rules, 2014 693 in-ca SectionUnderWhichCompanyBecameSubsidiary Section under which company became subsidiary http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment I. Part-A (9) 694 in-ca WhetherSubsidiaryHasFiledBalanceSheet Whether subsidiary has filed balance sheet http://www.xbrl.org/2003/role/reference MCA 695 in-ca SRNOfFilingOfBalanceSheetBySubsidiary SRN of filing of balance sheet by subsidiary http://www.xbrl.org/2003/role/reference MCA 696 in-ca ReasonIfNoFilingHasBeenMadeBySubsidiary Reason if no filing has been made by subsidiary http://www.xbrl.org/2003/role/reference MCA Firstprovisoto sub-section(3) WhetherFinancialYearOfSubsidiaryDifferentFrom Whether financial year of subsidiary different from Companies Act,ofsection129readwithrule5 697 in-ca http://www.xbrl.org/2003/role/reference MCA FinancialYearOfHoldingCompany financial year of holding company 2013 ofCompanies(Accounts)Rules, 2014 698 in-ca StartDateOfAccountingPeriodOfSubsidiary Start date of accounting period of subsidiary http://www.xbrl.org/2003/role/reference MCA Form AOC-1 699 in-ca EndDateOfAccountingPeriodOfSubsidiary End date of accounting period of subsidiary http://www.xbrl.org/2003/role/reference MCA Form AOC-1 700 in-ca PercentageOfShareholdingInSubsidiary Percentage of shareholding in subsidiary http://www.xbrl.org/2003/role/reference MCA 701 in-ca ShareCapitalOfSubsidiary Share capital of subsidiary http://www.xbrl.org/2003/role/reference MCA 702 in-ca ReservesAndSurplusOfSubsidiary Reserves and surplus of subsidiary http://www.xbrl.org/2003/role/reference MCA979 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 703 in-ca TotalAssetsOfSubsidiary Total assets of subsidiary http://www.xbrl.org/2003/role/reference MCA 704 in-ca TotalLiabilitiesOfSubsidiary Total liabilities of subsidiary http://www.xbrl.org/2003/role/reference MCA 705 in-ca InvestmentOfSubsidiary Investment of subsidiary http://www.xbrl.org/2003/role/reference MCA Firstprovisoto sub-section(3) Companies Act,ofsection129readwithrule5 706 in-ca TurnoverOfSubsidiary Turnover of subsidiary http://www.xbrl.org/2003/role/reference MCA 2013 ofCompanies(Accounts)Rules, 2014 707 in-ca ProfitBeforeTaxOfSubsidiary Profit before tax of subsidiary http://www.xbrl.org/2003/role/reference MCA 708 in-ca ProvisionForTaxOfSubsidiary Provision for tax of subsidiary http://www.xbrl.org/2003/role/reference MCA 709 in-ca ProfitAfterTaxOfSubsidiary Profit after tax of subsidiary http://www.xbrl.org/2003/role/reference MCA 710 in-ca ProposedDividendOfSubsidiary Proposed dividend of subsidiary http://www.xbrl.org/2003/role/reference MCA DetailsIfExemptionIsGrantedForStatementUnderS Detailsifexemptionisgrantedforstatementundersection 711 in-ca http://www.xbrl.org/2003/role/reference MCA ection129 129 Firstprovisoto sub-section(3) WhetherCompanyHasSubsidiaryCompaniesWhich Whethercompanyhassubsidiarycompanieswhichareyet Companies Act,ofsection129readwithrule5 712 in-ca http://www.xbrl.org/2003/role/reference MCA AreYetToCommenceOperations to commence operations 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) CINOfSubsidiaryCompanyWhichIsYetToCommen CIN of subsidiarycompanywhich is yet to commence Companies Act,ofsection129readwithrule5 713 in-ca http://www.xbrl.org/2003/role/reference MCA ceOperations operations 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) PANOfSubsidiaryCompanyWhichIsYetToComme PAN ofsubsidiarycompanywhich is yettocommence Companies Act,ofsection129readwithrule5 714 in-ca http://www.xbrl.org/2003/role/reference MCA nceOperations operations 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) IdentificationNumberOfForeignSubsidiaryWhichIs Identificationnumberofforeignsubsidiarywhichisyetto Companies Act,ofsection129readwithrule5 715 in-ca YetToCommenceOperationsInCountryOfIncorporacommence operations in country of incorporation or http://www.xbrl.org/2003/role/reference MCA 2013 ofCompanies(Accounts)Rules, tionOrResidence residence 2014 Firstprovisoto sub-section(3) NatureOfIssuingAuthorityInCountryOfIncorporatioNatureofissuingauthorityincountryofincorporationor Companies Act,ofsection129readwithrule5 716 in-ca nOrResidenceForeignSubsidiaryWhichIsYetToCo residence foreign subsidiarywhich is yet to commence http://www.xbrl.org/2003/role/reference MCA 2013 ofCompanies(Accounts)Rules, mmenceOperations operations 2014 Firstprovisoto sub-section(3) WhetherCompanyHasSubsidiaryCompaniesLiquid Whethercompanyhassubsidiarycompaniesliquidatedor Companies Act,ofsection129readwithrule5 717 in-ca http://www.xbrl.org/2003/role/reference MCA atedOrSoldDuringYear sold during year 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) CINOfSubsidiaryCompanyLiquidatedOrSoldDurin Companies Act,ofsection129readwithrule5 718 in-ca CIN of subsidiary company liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA gYear 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) PANOfSubsidiaryCompanyLiquidatedOrSoldDuri Companies Act,ofsection129readwithrule5 719 in-ca PAN of subsidiary company liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA ngYear 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) IdentificationNumberOfForeignSubsidiaryLiquidat Identificationnumberofforeignsubsidiaryliquidatedor Companies Act,ofsection129readwithrule5 720 in-ca edOrSoldDuringYearInCountryOfIncorporationOr http://www.xbrl.org/2003/role/reference MCA sold during year in country of incorporation or residence 2013 ofCompanies(Accounts)Rules, Residence 2014[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 980 Firstprovisoto sub-section(3) NatureOfIssuingAuthorityInCountryOfIncorporatio Natureofissuingauthorityincountryofincorporationor Companies Act,ofsection129readwithrule5 721 in-ca nOrResidenceForeignSubsidiaryLiquidatedOrSold http://www.xbrl.org/2003/role/reference MCA residence foreign subsidiary liquidated or sold during year 2013 ofCompanies(Accounts)Rules, DuringYear 2014 NameOfAssociateForWhichReportingDateIsDiffer 722 in-ca Name of associate for which reporting date is different http://www.xbrl.org/2003/role/reference MCA ent CINOfAssociateEntityWhoseReportingDateIsDiffe 723 in-ca CIN of associate entity whose reporting date is different http://www.xbrl.org/2003/role/reference MCA rent PANOfAssociateEntityWhoseReportingDateIsDiff 724 in-ca PAN of associate entity whose reporting date is different http://www.xbrl.org/2003/role/reference MCA erent 725 in-ca LatestAuditedBalanceSheetDate Latest audited balance sheet date http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 WhetherAssociateHasBeenConsideredInConsolida 726 in-ca Whether associate has been considered in consolidation http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 tion 727 in-ca ReasonWhyAssociateIsNotConsolidated Reason why associate is not consolidated http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 DescriptionHowThereIsSignificantInfluenceInAsso 728 in-ca Description how there is significant influence in associate http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ciate 729 in-ca AmountOfInvestmentInAssociate Amount of investment in associate http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 730 in-ca NumberOfSharesHeldOfAssociate Number of shares held of associate http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 NetWorthAttributableToShareholdingAsPerLatest Networthattributabletoshareholdingasperlatestaudited 731 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 AuditedBalanceSheetAssociate balance sheet associate 732 in-ca ProfitLossForYearAssociate Profit (loss) for year associate http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ProfitLossForYearAssociateConsideredInConsolid 733 in-ca Profit (loss) for year associate considered in consolidation http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ation ProfitLossForYearAssociateNotConsideredInCons Profit (loss) for year associate not considered in 734 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 olidation consolidation WhetherCompanyHasAssociatesWhichAreYetToC Whether company has associates which are yet to 735 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ommenceOperations commence operations CINOfAssociateWhichIsYetToCommenceOperati 736 in-ca CIN of associate which is yet to commence operations http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ons PANOfAssociateWhichIsYetToCommenceOperati 737 in-ca PAN of associate which is yet to commence operations http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ons IdentificationNumberOfForeignAssociateWhichIs Identificationnumberofforeignassociatewhichisyetto 738 in-ca YetToCommenceOperationsInCountryOfIncorporacommence operations in country of incorporation or http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 tionOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporatio Natureofissuingauthorityincountryofincorporationor 739 in-ca nOrResidenceAssociateWhichIsYetToCommence http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 residence associate which is yet to commence operations Operations WhetherCompanyHasAssociatesLiquidatedOrSold Whethercompanyhasassociatesliquidatedorsoldduring 740 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 DuringYear year 741 in-ca CINOfAssociateLiquidatedOrSoldDuringYear CIN of associate liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 742 in-ca PANOfAssociateLiquidatedOrSoldDuringYear PAN of associate liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 IdentificationNumberOfForeignAssociateLiquidate Identification number of foreign associate liquidated or 743 in-ca dOrSoldDuringYearInCountryOfIncorporationOrR http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 sold during year in country of incorporation or residence esidence NatureOfIssuingAuthorityInCountryOfIncorporatio Natureofissuingauthorityincountryofincorporationor 744 in-ca nOrResidenceForeignAssociateLiquidatedOrSoldD http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 residence foreign associate liquidated or sold during year uringYear CINOfJointVenturerWhoseReportingDateIsDiffere 745 in-ca CIN of joint venturer whose reporting date is different http://www.xbrl.org/2003/role/reference MCA nt PANOfJointVenturerWhoseReportingDateIsDiffer 746 in-ca PAN of joint venturer whose reporting date is different http://www.xbrl.org/2003/role/reference MCA ent 747 in-ca NumberOfSharesHeldOfJointVenture Number of shares held of joint venture http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 748 in-ca AmountOfInvestmentInJointVenture Amount of investment in joint venture http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 WhetherJointVentureHasBeenConsideredInConsol Whether joint venture has been considered in 749 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 idation consolidation981 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 750 in-ca ReasonWhyJointVentureIsNotConsolidated Reason why joint venture is not consolidated http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 NetWorthAttributableToShareholdingAsPerLatest Networthattributabletoshareholdingasperlatestaudited 751 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 AuditedBalanceSheetJointVenture balance sheet joint venture 752 in-ca ProfitLossForYearJointVenture Profit (loss) for year joint venture http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ProfitLossForYearJointVentureConsideredInConsoProfit (loss) for year joint venture considered in 753 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 lidation consolidation ProfitLossForYearJointVentureNotConsideredInC Profit (loss) for year joint venture not considered in 754 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 onsolidation consolidation WhetherCompanyHasJointVenturesWhichAreYetTWhether company has joint ventures which are yet to 755 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 oCommenceOperations commence operations CINOfJointVentureWhichIsYetToCommenceOper 756 in-ca CIN of joint venture which is yet to commence operations http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ations PANOfJointVentureWhichIsYetToCommenceOpe 757 in-ca PAN of joint venture which is yet to commence operations http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 rations IdentificationNumberOfForeignJointVentureWhichIdentificationnumberofforeignjointventurewhichisyet 758 in-ca IsYetToCommenceOperationsInCountryOfIncorpo to commence operations in countryof incorporation or http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 rationOrResidence residence NatureOfIssuingAuthorityInCountryOfIncorporatioNatureofissuingauthorityincountryofincorporationor 759 in-ca nOrResidenceJointVentureWhichIsYetToCommen residence joint venture which is yet to commence http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ceOperations operations WhetherCompanyHasJointVenturesLiquidatedOrS Whether companyhas joint ventures liquidated or sold 760 in-ca http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 oldDuringYear during year 761 in-ca CINOfJointVentureLiquidatedOrSoldDuringYear CIN of joint venture liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 762 in-ca PANOfJointVentureLiquidatedOrSoldDuringYear PAN of joint venture liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 IdentificationNumberOfForeignJointVentureLiquid Identificationnumberofforeignjointventureliquidatedor 763 in-ca atedOrSoldDuringYearInCountryOfIncorporationO http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 sold during year in country of incorporation or residence rResidence NatureOfIssuingAuthorityInCountryOfIncorporatioNatureofissuingauthorityincountryofincorporationor 764 in-ca nOrResidenceForeignJointVentureLiquidatedOrSo residenceforeignjointventureliquidatedorsoldduring http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ldDuringYear year 765 in-ca TotalNumberOfProductOrServiceCategory Total number of product or service category http://www.xbrl.org/2003/role/reference MCA 766 in-ca DescriptionOfPrincipalProductOrServicesCategoryDescription of principal product or services category http://www.xbrl.org/2003/role/reference MCA 767 in-ca GrossValueOfTransactionsWithRelatedParties Gross value of transactions with related parties http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 NameOfStockExchangeWhereTheCompanyIsListe 768 in-ca Name of stock exchange where the company is listed http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 d 769 in-ca DateOfListingOnExchange Date of listing on exchange http://www.xbrl.org/2003/role/reference MCA Form-MGT-9 Form-MGT-9 StepsTakenOrImpactOnConservationOfEnergyExp Steps taken or impact on conservation of energy[Text Companies Act, 770 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) lanatory block] 2013 StepsTakenByTheCompanyForUtilisingAlternateS Stepstakenbythecompanyforutilisingalternatesources Companies Act, 771 in-ca http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) ourcesOfEnergyExplanatory of energy [Text block] 2013 CapitalInvestmentOnEnergyConservationEquipme Companies Act, 772 in-ca Capital investment on energy conservation equipments http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) nts 2013 ReportOnHighlightsOnPerformanceOfSubsidiaries Report on highlights on performance of subsidiaries, AssociatesAndJointVentureCompaniesAndTheirC associates and joint venture companies and their Companies Act,Rule 8(1) of Companies 773 in-ca http://www.xbrl.org/2003/role/reference MCA ontributionToOverallPerformanceOfTheCompanie contribution to overall performance of the companies 2013 (Accounts) Rules, 2014 sDuringThePeriodUnderReportExplanatory during the period under report [Text Block] ReappointmentOfIndependentDirectorsAsPerSecti Reappointment of independent directors as per section Companies Act, 774 in-ca http://www.xbrl.org/2003/role/reference MCA Section 149(10) on14910Explanatory 149(10) [Text Block] 2013 Rule-5 of Companies DisclosureOfAppointmentAndRemunerationOfDir Disclosureofappointmentandremunerationofdirectoror Companies Act,(Appointment and 775 in-ca ectorOrManagerialPersonnelIfAnyInTheFinancial managerialpersonnelifany, in the financial year [Text http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial YearExplanatory Block] Personnel) Rules, 2014[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 982 Rule-5 of Companies DetailsOfRemunerationOfDirectorOrManagerialPe Details of remuneration of director or managerial Companies Act,(Appointment and 776 in-ca http://www.xbrl.org/2003/role/reference MCA rsonnelLineItems personnel [Line items] 2013 Remuneration of Managerial Personnel) Rules, 2014 Rule-5 of Companies Companies Act,(Appointment and 777 in-ca NameOfDirectorOrManagerialPersonnel Name of director or managerial personnel http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel) Rules, 2014 Rule-5 of Companies Companies Act,(Appointment and 778 in-ca DesignationOfDirectorOrManagerialPersonnel Designation of director or managerial personnel http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel) Rules, 2014 Rule-5 of Companies PercentageIncreaseInRemunerationOfDirectorOrMPercentage increase in remuneration of director or Companies Act,(Appointment and 779 in-ca http://www.xbrl.org/2003/role/reference MCA anagerialPersonnelInTheFinancialYear managerial personnel in the financial year 2013 Remuneration of Managerial Personnel) Rules, 2014 EffortsMadeTowardsTechnologyAbsorptionExplan Companies Act, 780 in-ca Efforts made towards technology absorption [Text block] http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) atory 2013 Companies Act, 781 in-ca BenefitsDerivedRegardingTechnologyAbsorption Benefits derived regarding technology absorption http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 Companies Act, 782 in-ca DetailsRegardingImportedTechnologyTable Details regarding imported technology [Table] http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 Companies Act, 783 in-ca ImportedTechnologyAxis Imported technology [Axis] http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 Companies Act, 784 in-ca DetailsRegardingImportedTechnologyLineItems Details regarding imported technology [Line Items] http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 Companies Act, 785 in-ca DescriptionOfTechnology Description of technology http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 Companies Act, 786 in-ca YearOfImport Year of import http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 Companies Act, 787 in-ca WhetherTechnologyFullyAbsorbed Whether technology fully absorbed http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 DescriptionOfReasonsNotForTechnologyFullyAbs Companies Act, 788 in-ca Description of reasons not for technology fully absorbed http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) orbed 2013 Companies Act, 789 in-ca ExpenditureIncurredOnResearchAndDevelopment Expenditure incurred on research and development http://www.xbrl.org/2003/role/reference MCA Section 134(3)(m) 2013 TopTenEmployedThroughoutTheFinancialYearWa Rule 5(2) of Companies Top ten employed throughoutthe financialyear was in sInReceiptOfRemunerationInAggregateForThatYe Companies Act,(Appointment and 790 in-ca receiptofremunerationinaggregateforthatyearnotless http://www.xbrl.org/2003/role/reference MCA arNotLessThanOneCroreAndTwoLakhRupeesExpl 2013 Remuneration of Managerial than one crore and two lakh rupees [Text block] anatory Personnel)Rules, 2014 TopTenEmployedThroughoutTheFinancialYearWa Rule 5(2) of Companies Top ten employed throughoutthe financialyear was in sInReceiptOfRemunerationInAggregateForThatYe Companies Act,(Appointment and 791 in-ca receiptofremunerationinaggregateforthatyearnotless http://www.xbrl.org/2003/role/reference MCA arNotLessThanOneCroreAndTwoLakhRupeesTabl 2013 Remuneration of Managerial than one crore and two lakh rupees [Table] e Personnel)Rules, 2014 TopTenEmployedThroughoutTheFinancialYearWa Rule 5(2) of Companies Top ten employed throughoutthe financialyear was in sInReceiptOfRemunerationInAggregateForThatYe Companies Act,(Appointment and 792 in-ca receiptofremunerationinaggregateforthatyearnotless http://www.xbrl.org/2003/role/reference MCA arNotLessThanOneCroreAndTwoLakhRupeesLine 2013 Remuneration of Managerial than one crore and two lakh rupees [Line items] Items Personnel)Rules, 2014 Rule 5(2) of Companies TopTenEmployedForAPartOfFinancialYearAtThe Toptenemployedforapartoffinancialyear,attheratein Companies Act,(Appointment and 793 in-ca RateInAggregateWasNotLessThanEightLakhAndF aggregatewasnotlessthaneightlakhandfiftythousand http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial iftyThousandRupeesPerMonthExplanatory rupees per month [Text Block] Personnel)Rules, 2014983 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Rule 5(2) of Companies TopTenEmployedForAPartOfFinancialYearAtThe Toptenemployedforapartoffinancialyear,attheratein Companies Act,(Appointment and 794 in-ca RateInAggregateWasNotLessThanEightLakhAndF aggregatewasnotlessthaneightlakhandfiftythousand http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial iftyThousandRupeesPerMonthAbstract rupees per month [Abstract] Personnel)Rules, 2014 Rule 5(2) of Companies TopTenEmployedForAPartOfFinancialYearAtThe Toptenemployedforapartoffinancialyear,attheratein Companies Act,(Appointment and 795 in-ca RateInAggregateWasNotLessThanEightLakhAndF aggregatewasnotlessthaneightlakhandfiftythousand http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial iftyThousandRupeesPerMonthTable rupees per month [Table] Personnel)Rules, 2014 Rule 5(2) of Companies TopTenEmployedForAPartOfFinancialYearAtThe Toptenemployedforapartoffinancialyear,attheratein Companies Act,(Appointment and 796 in-ca RateInAggregateWasNotLessThanEightLakhAndF aggregatewasnotlessthaneightlakhandfiftythousand http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial iftyThousandRupeesPerMonthLineItems rupees per month [Line Items] Personnel)Rules, 2014 TenEmployedThroughoutTheFinancialYearOfAPa Toptenemployedthroughoutthefinancialyearofapart rtWasInReceiptOfAggregateRemunerationInExces Rule 5(2) of Companies was in receipt of aggregate remuneration in excess of sOfManagingDirectorOrWholetimeDirectorOrMan Companies Act,(Appointment and 797 in-ca managingdirectororwholetimedirectorormanagerand http://www.xbrl.org/2003/role/reference MCA agerAndHoldsByHimselfAlongWithSpouseAndCh 2013 Remuneration of Managerial holdsbyhimselfalongwithspouseandchildrennotless ildrenNotLessThanTwoPercentOfEquitySharesOfC Personnel)Rules, 2014 than two percent of equity shares of company [ Text Block] ompanyExplanatory TopTenEmployedThroughoutTheFinancialYearOf Toptenemployedthroughoutthefinancialyearofapart APartWasInReceiptOfAggregateRemunerationInE Rule 5(2) of Companies was in receipt of aggregate remuneration in excess of xcessOfManagingDirectorOrWholetimeDirectorOr Companies Act,(Appointment and 798 in-ca managingdirectororwholetimedirectorormanagerand http://www.xbrl.org/2003/role/reference MCA ManagerAndHoldsByHimselfAlongWithSpouseAn 2013 Remuneration of Managerial holdsbyhimselfalongwithspouseandchildrennotless dChildrenNotLessThanTwoPercentOfEquityShares Personnel)Rules, 2014 than two percent of equity shares of company [Abstract] OfCompanyAbstract TopTenEmployedThroughoutTheFinancialYearOf Toptenemployedthroughoutthefinancialyearofapart APartWasInReceiptOfAggregateRemunerationInE Rule 5(2) of Companies was in receipt of aggregate remuneration in excess of xcessOfManagingDirectorOrWholetimeDirectorOr Companies Act,(Appointment and 799 in-ca managingdirectororwholetimedirectorormanagerand http://www.xbrl.org/2003/role/reference MCA ManagerAndHoldsByHimselfAlongWithSpouseAn 2013 Remuneration of Managerial holdsbyhimselfalongwithspouseandchildrennotless dChildrenNotLessThanTwoPercentOfEquityShares Personnel)Rules, 2014 than two percent of equity shares of company [Table] OfCompanyTable Rule 5(2) of Companies Companies Act,(Appointment and 800 in-ca TopTenEmployeesMember Top ten employees [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 801 in-ca Employee1Member Employee 1 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 802 in-ca Employee2Member Employee 2 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 803 in-ca Employee3Member Employee 3 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 804 in-ca Employee4Member Employee 4 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 984 Rule 5(2) of Companies Companies Act,(Appointment and 805 in-ca Employee5Member Employee 5 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 806 in-ca Employee6Member Employee 6 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 807 in-ca Employee7Member Employee 7 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 808 in-ca Employee8Member Employee 8 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 809 in-ca Employee9Member Employee 9 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies Companies Act,(Appointment and 810 in-ca Employee10Member Employee 10 [Member] http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 TopTenEmployedThroughoutTheFinancialYearOf Toptenemployedthroughoutthefinancialyearofapart APartWasInReceiptOfAggregateRemunerationInE Rule 5(2) of Companies was in receipt of aggregate remuneration in excess of xcessOfManagingDirectorOrWholetimeDirectorOr Companies Act,(Appointment and 811 in-ca managingdirectororwholetimedirectorormanagerand http://www.xbrl.org/2003/role/reference MCA ManagerAndHoldsByHimselfAlongWithSpouseAn 2013 Remuneration of Managerial holdsbyhimselfalongwithspouseandchildrennotless dChildrenNotLessThanTwoPercentOfEquityShares Personnel)Rules, 2014 than two percent of equity shares of company [Line Items] OfCompanyLineItems Rule 5(3)(i) of Companies Companies Act,(Appointment and 812 in-ca DesignationOfEmployee Designation of employee http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(ii) of Companies Companies Act,(Appointment and 813 in-ca RemunerationReceived Remuneration received http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(iii) of Companies Companies Act,(Appointment and 814 in-ca NatureOfEmploymentContractualOrOtherwise Nature of employment-contractual or otherwise http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(iv) of Companies Companies Act,(Appointment and 815 in-ca Qualifications Qualifications http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(iv) of Companies Companies Act,(Appointment and 816 in-ca Experience Experience http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014985 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Rule 5(3)(v) of Companies Companies Act,(Appointment and 817 in-ca DateOfCommencementOfEmployment Date of commencement of employment http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(vi) of Companies Companies Act,(Appointment and 818 in-ca AgeInYears Age in Years http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(vii) of Companies Companies Act,(Appointment and 819 in-ca LastEmploymentHeldByTheEmployee Last employment held by the employee http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(viii) of Companies PercentageOfEquitySharesHeldWithSpouseAndCh Companies Act,(Appointment and 820 in-ca Percentage of equity shares held(with spouse and children) http://www.xbrl.org/2003/role/reference MCA ildren 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(3)(ix) of Companies WhetherTheEmployeeIsARelativeOfAnyDirectorO Whether the employee is a relative of any director or Companies Act,(Appointment and 821 in-ca http://www.xbrl.org/2003/role/reference MCA rManager manager 2013 Remuneration of Managerial Personnel)Rules, 2014 Rule 5(2) of Companies TopTenEmployedThroughoutTheFinancialYearWaTop ten employed throughoutthe financialyear was in Companies Act,(Appointment and 822 in-ca sInReceiptOfRemunerationInAggregateForThatYe receiptofremunerationinaggregateforthatyearnotless http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial arNotLessThanOneCroreAndTwoLakhRupeesAxisthan one crore and two lakh rupees [Axis] Personnel)Rules, 2014 Rule 5(2) of Companies TopTenEmployedForAPartOfFinancialYearAtThe Toptenemployedforapartoffinancialyear,attheratein Companies Act,(Appointment and 823 in-ca RateInAggregateWasNotLessThanEightLakhAndF aggregatewasnotlessthaneightlakhandfiftythousand http://www.xbrl.org/2003/role/reference MCA 2013 Remuneration of Managerial iftyThousandRupeesPerMonthAxis rupees per month [Axis] Personnel)Rules, 2014 TopTenEmployedThroughoutTheFinancialYearOf Toptenemployedthroughoutthefinancialyearofapart APartWasInReceiptOfAggregateRemunerationInE Rule 5(2) of Companies was in receipt of aggregate remuneration in excess of xcessOfManagingDirectorOrWholetimeDirectorOr Companies Act,(Appointment and 824 in-ca managingdirectororwholetimedirectorormanagerand http://www.xbrl.org/2003/role/reference MCA ManagerAndHoldsByHimselfAlongWithSpouseAn 2013 Remuneration of Managerial holdsbyhimselfalongwithspouseandchildrennotless dChildrenNotLessThanTwoPercentOfEquityShares Personnel)Rules, 2014 than two percent of equity shares of company [Axis] OfCompanyAxis AbnormallyLargeChangesInAssetsPricesOrForeignAbnormally large changes in Assets prices or foreign Indian accounting 825 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 g ExchangeRatesMember exchange rates [Member] standard Indian accounting 826 ind-as AccountingEstimatesAxis Accounting estimates [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 39 standard AccountingPeriodOfPartnershipFirmOrAssociationAccountingperiod ofpartnership firm or association of OfPersonsOrLimitedLiabilityPartnershipsInRespec personsorlimitedliabilitypartnershipsinrespectofwhich tOfWhichProfitOrLossesHaveBeenAccountedInCoprofitorlosseshavebeenaccountedincompany'sbooks, 827 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice mpanysBooksInCaseWhereYearEndingIsDifferent incasewhereyearendingisdifferentforpartnershipfirm ForPartnershipFirmOrAssociationOfPersonsOrLim orassociationofpersonsorlimitedliabilitypartnerships itedLiabilityPartnershipsAndCompanyAbstract and company [Abstract] Indian accounting 828 ind-as AccountingProfit Accounting profit http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard Indian accounting 829 ind-as AccountingProfit Accounting profit http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard 830 ind-as AccruedExpensesPayable Accrued expenses payable http://www.xbrl.org/2003/role/reference ICAI Common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 986 AccumulatedAllowanceForUncollectibleMinimum Accumulatedallowanceforuncollectibleminimumlease Indian accounting 831 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 d LeasePaymentsReceivable payments receivable standard Indian accounting 832 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 d standard Indian accounting 833 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118c standard Indian accounting 834 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79c standard Indian accounting 835 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 f standard Indian accounting 836 ind-as AccumulatedAmortizationAndImpairmentMember Accumulated amortization and impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d standard Accumulatedincrease(decrease)infairvalueoffinancial AccumulatedChangesInFairValueOfFinancialAsset assetsdesignatedasmeasuredatfairvaluethroughprofit Indian accounting 837 ind-as sAttributableToChangesInCreditRiskOfFinancialA http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 c orloss,attributabletochangesincreditriskoffinancial standard ssets assets Accumulatedincrease(decrease)infairvalueoffinancial AccumulatedChangesInFairValueOfFinancialAsset Indian accounting 838 ind-as assetsdesignatedasmeasuredatfairvaluethroughprofit http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 d sRelatedCreditDerivativesOrSimilarInstruments standard or loss related credit derivatives or similar instruments AccumulatedChangesInFairValueOfFinancialLiabi Accumulatedincrease(decrease)infairvalueoffinancial Indian accounting 839 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 10 a lityAttributableToChangesInCreditRiskOfLiability liability, attributable to changes in credit risk of liability standard AccumulatedChangesInFairValueOfLoanOrReceiv Accumulatedincrease(decrease)infairvalueofloanor Indian accounting 840 ind-as ableAttributableToChangesInCreditRiskOfFinanci receivable,attributabletochangesincreditriskoffinancial http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 c standard alAssets assets AccumulatedChangesInFairValueOfLoansOrRecei Accumulatedincrease(decrease)infairvalueofloansor Indian accounting 841 ind-as vablesRelatedCreditDerivativesOrSimilarInstrume http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 d receivables related credit derivatives or similar instruments standard nts Indian accounting 842 ind-as AccumulatedDepreciationAndImpairmentMember Accumulated depreciation and impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 d standard AccumulatedFairValueHedgeAdjustmentOnHedge Accumulatedfairvaluehedgeadjustmentonhedgeditem Indian accounting 843 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a ii dItemIncludedInCarryingAmountAssets included in carrying amount, assets standard AccumulatedFairValueHedgeAdjustmentOnHedge Accumulatedfairvaluehedgeadjustmentonhedgeditem Indian accounting 844 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a ii dItemIncludedInCarryingAmountLiabilities included in carrying amount, liabilities standard AccumulatedFairValueHedgeAdjustmentRemainin Accumulated fair value hedge adjustment remaining in Indian accounting 845 ind-as gInBalanceSheetForHedgedItemThatCeasedToBe balanceSheetforhedgeditemthatceasedtobeadjusted http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a v standard AdjustedForHedgingGainsAndLossesAssets for hedging gains and losses, assets AccumulatedFairValueHedgeAdjustmentRemainin Accumulated fair value hedge adjustment remaining in Indian accounting 846 ind-as gInBalanceSheetForHedgedItemThatCeasedToBe balanceSheetforhedgeditemthatceasedtobeadjusted http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a v standard AdjustedForHedgingGainsAndLossesLiabilities for hedging gains and losses, liabilities Indian accounting 847 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 d standard Indian accounting 848 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118c standard Indian accounting 849 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79c standard Indian accounting 850 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 f standard987 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 851 ind-as AccumulatedImpairmentMember Accumulated impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d standard AcquisitiondateFairValueOfEquityInterestInAcquir Acquisition-datefairvalueofequityinterestinacquiree Indian accounting 852 ind-as eeHeldByAcquirerImmediatelyBeforeAcquisitionD http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 p i held by acquirer immediately before acquisition date standard ate AcquisitiondateFairValueOfTotalConsiderationTra Indian accounting 853 ind-as Consideration transferred, acquisition-date fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f nsferred standard AcquisitionrelatedCostsForTransactionRecognised Acquisition-related costs for transaction recognised Indian accounting 854 ind-as SeparatelyFromAcquisitionOfAssetsAndAssumptioseparatelyfrom acquisition of assets and assumption of http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 m standard nOfLiabilitiesInBusinessCombination liabilities in business combination AcquisitionrelatedCostsRecognisedAsExpenseFor Acquisition-related costs recognised as expense for TransactionRecognisedSeparatelyFromAcquisition Indian accounting 855 ind-as transactionrecognisedseparatelyfromacquisitionofassets http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 m OfAssetsAndAssumptionOfLiabilitiesInBusinessC standard and assumption of liabilities in business combination ombination AcquisitionsThroughBusinessCombinationsDeferr Acquisitions through business combinations, deferred Indian accounting 856 ind-as edAcquisitionCostsArisingFromInsuranceContract http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e acquisition costs arising from insurance contracts standard s AcquisitionsThroughBusinessCombinationsGood Indian accounting 857 ind-as Acquisitions through business combinations, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e i will standard AcquisitionsThroughBusinessCombinationsInvest Acquisitions through business combinations, investment Indian accounting 858 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d ii mentProperty property standard AcquisitionsThroughBusinessCombinationsLiabilit Acquisitions through business combinations, liabilities Indian accounting 859 ind-as iesUnderInsuranceContractsAndReinsuranceContr http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e under insurance contracts and reinsurance contracts issued standard actsIssued AcquisitionsThroughBusinessCombinationsOtherI General Instructions - Balance 860 ind-as Acquisitions through business combinations http://www.xbrl.org/2003/role/reference MCA Schedule III ntangibleAssets sheet -A. IV (ii) AcquisitionsThroughBusinessCombinationsOtherI 861 ind-as Acquisitions through business combinations http://www.xbrl.org/2003/role/reference MCA Schedule III Ind AS 38 118 e i ntangibleAssets AcquisitionsThroughBusinessCombinationsOtherPAcquisitions through business combinations, other Indian accounting 862 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 rovisions provisions standard AcquisitionsThroughBusinessCombinationsProper Acquisitions through business combinations, property, Indian accounting 863 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e iii tyPlantAndEquipment plant and equipment standard AcquisitionsThroughBusinessCombinationsReinsu Acquisitions through business combinations, reinsurance Indian accounting 864 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e ranceAssets assets standard Indian accounting 865 ind-as ActuarialAssumptionOfDiscountRates Actuarial assumption of discount rates http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 144 standard Indian accounting 866 ind-as ActuarialAssumptionOfDiscountRatesMember Actuarial assumption of discount rates [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 standard Indian accounting 867 ind-as ActuarialAssumptionOfExpectedRatesOfInflation Actuarial assumption of expected rates of inflation http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 144 standard ActuarialAssumptionOfExpectedRatesOfInflation Actuarial assumption of expected rates of inflation Indian accounting 868 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 Member [Member] standard ActuarialAssumptionOfExpectedRatesOfPensionInActuarial assumption of expected rates of pension Indian accounting 869 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 144 creases increases standard ActuarialAssumptionOfExpectedRatesOfPensionInActuarial assumption of expected rates of pension Indian accounting 870 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 creasesMember increases [Member] standard ActuarialAssumptionOfExpectedRatesOfSalaryInc Indian accounting 871 ind-as Actuarial assumption of expected rates of salary increases http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 144 reases standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 988 ActuarialAssumptionOfExpectedRatesOfSalaryInc Actuarialassumptionofexpectedratesofsalaryincreases Indian accounting 872 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 reasesMember [Member] standard Indian accounting 873 ind-as ActuarialAssumptionOfMedicalCostTrendRates Actuarial assumption of medical cost trend rates http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 144 standard ActuarialAssumptionOfMedicalCostTrendRatesMe Indian accounting 874 ind-as Actuarial assumption of medical cost trend rates [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 mber standard Indian accounting 875 ind-as ActuarialAssumptionsAxis Actuarial assumptions [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 standard Indian accounting 876 ind-as ActuarialAssumptionsMember Actuarial assumptions [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 standard ActuarialGainsLossesArisingFromChangesInDemoActuarial losses (gains) arising from changes in Indian accounting 877 ind-as graphicAssumptionsNetDefinedBenefitLiabilityAs demographic assumptions, net defined benefit liability http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c ii standard sets (assets) ActuarialGainsLossesArisingFromChangesInFinan Actuariallosses(gains)arisingfromchangesinfinancial Indian accounting 878 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c iii cialAssumptionsNetDefinedBenefitLiabilityAssets assumptions, net defined benefit liability (assets) standard Indian accounting 879 ind-as AdditionalInformationAboutEntityExposureToRiskAdditional information about entity exposure to risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35 standard AdditionalInformationAboutNatureAndFinancialEfAdditionalinformationaboutnatureandfinancialeffectof Indian accounting 880 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 63 fectOfBusinessCombination business combination standard AdditionalInformationAboutNatureOfAndChanges Additional information about nature of and changes in Indian accounting 881 ind-as InRisksAssociatedWithInterestsInStructuredEntitie risksassociatedwithinterestsinstructuredentities[Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B25 standard sExplanatory Block] AdditionalInformationAboutSharebasedPaymentArAdditional information about share-based payment Indian accounting 882 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 52 rangementsExplanatory arrangements [Text Block] standard AdditionalLiabilitiesContingentLiabilitiesRecognis Additional liabilities, contingent liabilities recognised in Indian accounting 883 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c edInBusinessCombination business combination standard Indian accounting 884 ind-as AdditionalProvisionsOtherProvisions Additional provisions, other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 b standard AdditionalRecognitionGoodwillBusinessCombinat Indian accounting 885 ind-as Additional recognition, goodwill business combinations http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d ii ions standard Indian accountingIndAS4079dI,IndAS4076 886 ind-as AdditionsFromAcquisitionsInvestmentProperty Additions from acquisitions, investment property http://www.xbrl.org/2003/role/reference ICAI standard a AdditionsFromSubsequentExpenditureRecognised Additions from subsequent expenditure recognised as Indian accounting 887 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d i AsAssetsInvestmentProperty Assets, investment property standard Additions other than through business combinations, AdditionsLiabilitiesUnderInsuranceContractsAndR 888 ind-as liabilities under insurance contracts and reinsurance http://www.xbrl.org/2003/role/reference ICAI Common practice einsuranceContractsIssued contracts issued AdditionsOtherThanThroughBusinessCombinationAdditions other than through business combinations, Indian accounting 889 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d i sInvestmentProperty investment property standard AdditionsOtherThanThroughBusinessCombination General Instructions - Balance 890 ind-as Additions other than through business combinations http://www.xbrl.org/2003/role/reference MCA Schedule III sOtherIntangibleAssets sheet -A. IV (ii) AdditionsOtherThanThroughBusinessCombinationAdditions other than through business combinations, Indian accounting 891 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e i sPropertyPlantAndEquipment property, plant and equipment standard AdditionsOtherThanThroughBusinessCombinationAdditions other than through business combinations, Indian accounting 892 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e sReinsuranceAssets reinsurance assets standard 893 ind-as AdditionsToEquityShareWarrantsDuringPeriod Additions to equity share warrants during period http://www.xbrl.org/2003/role/reference ICAI Common practice989 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfAdditionalBalanceSheetNotesExplan Disclosureofadditionalbalancesheetnotesexplanatory 894 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice atory [Text Block] Additions to non-current assets other than financial instruments,deferredtaxassets,netdefinedbenefitassets, Indian accounting 895 ind-as AdditionsToNoncurrentAssetsReportableSegment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 24 b and rights arising under insurance contracts reportable standard segment Additions to non-current assets other than financial instruments,deferredtaxassets,netdefinedbenefitassets, Indian accounting 896 ind-as AdditionsToNoncurrentAssetsReportableSegment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 e and rights arising under insurance contracts reportable standard segment AddressWhereConsolidatedFinancialStatementsAr Address where consolidated financial statements are Indian accounting 897 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 a eObtainable obtainable standard Indian accounting 898 ind-as AdjustedWeightedAverageShares Adjusted weighted average shares http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 b standard Amountsremovedfromequityandincluded incarrying AdjustmentsForAmountsTransferredToInitialCarry amountofnon-financialasset(liability)whoseacquisition Indian accounting 899 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a ingAmountOfHedgedItems or incurrence was hedged highly probable forecast standard transaction, net of tax Indian accounting 900 ind-as AdjustmentsForCurrentTaxOfPriorPeriod Adjustments for current tax of prior periods http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 b standard Indian accounting 901 ind-as AdjustmentsForDecreaseIncreaseInInventories Adjustments for decrease (increase) in inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a standard AdjustmentsForDecreaseIncreaseInOtherCurrentA Indian accounting 902 ind-as Adjustments for decrease (increase) in other current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 ssets standard AdjustmentsForDecreaseIncreaseInOtherNoncurre Adjustmentsfordecrease(increase)inothernon-current Indian accounting 903 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a ntAssets assets standard AdjustmentsForDecreaseIncreaseInTradeReceivablAdjustmentsfordecrease(increase)intradereceivables, Indian accounting 904 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a esCurrent current standard AdjustmentsForDecreaseIncreaseInTradeReceivablAdjustmentsfordecrease(increase)intradereceivables, Indian accounting 905 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a esNoncurrent non-current standard Indian accounting 906 ind-as AdjustmentsForDeferredTaxOfPriorPeriods Adjustments for deferred tax of prior periods http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 standard AdjustmentsForDepreciationAndAmortisationExpe Indian accounting 907 ind-as Adjustments for depreciation and amortisation expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b nse standard Indian accounting 908 ind-as AdjustmentsForDividendIncome Adjustments for dividend income http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 standard Indian accounting 909 ind-as AdjustmentsForFairValueGainsLosses Adjustments for fair value losses (gains) http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b standard Indian accounting 910 ind-as AdjustmentsForFinanceCosts Adjustments for finance costs http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c standard AdjustmentsForImpairmentLossReversalOfImpair Adjustments forimpairmentlossreversalofimpairment Indian accounting 911 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b mentLossRecognisedInProfitOrLoss loss recognised in profit or loss standard AdjustmentsForIncreaseDecreaseInOtherCurrentLi Adjustments for increase (decrease) in other current Indian accounting 912 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 abilities liabilities standard AdjustmentsForIncreaseDecreaseInOtherNoncurre Adjustmentsforincrease(decrease)inothernon-current Indian accounting 913 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a ntLiabilities liabilities standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 990 AdjustmentsForIncreaseDecreaseInTradePayables Adjustments for increase (decrease) in trade payables, Indian accounting 914 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a Current current standard AdjustmentsForIncreaseDecreaseInTradePayables Adjustmentsforincrease(decrease)intradepayables,non- Indian accounting 915 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 a Noncurrent current standard Indian accounting 916 ind-as AdjustmentsForOtherBankBalances Adjustments for other bank balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c standard Indian accounting 917 ind-as AdjustmentsForOtherFinancialAssetsCurrent Adjustments for other financial assets, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 standard Indian accounting 918 ind-as AdjustmentsForOtherFinancialAssetsNoncurrent Adjustments for other financial assets, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 standard Indian accounting 919 ind-as AdjustmentsForOtherFinancialLiabilitiesCurrent Adjustments for other financial liabilities, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c standard AdjustmentsForOtherFinancialLiabilitiesNoncurre Indian accounting 920 ind-as Adjustments for other financial liabilities, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c nt standard Indian accounting 921 ind-as AdjustmentsForProvisionsCurrent Adjustments for provisions, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b standard Indian accounting 922 ind-as AdjustmentsForProvisionsNoncurrent Adjustments for provisions, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b standard Indian accounting 923 ind-as AdjustmentsForReconcileProfitLoss Adjustments for reconcile profit (loss) http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c standard Indian accounting 924 ind-as AdjustmentsForSharebasedPayments Adjustments for share-based payments http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b standard Indian accounting 925 ind-as AdjustmentsForUndistributedProfitsOfAssociates Adjustments for undistributed profits of associates http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b standard AdjustmentsForUnrealisedForeignExchangeLosses Indian accounting 926 ind-as Adjustments for unrealised foreign exchange losses gains http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b Gains standard Statementofchangesinequity- 927 ind-as AdjustmentsToEquityForRestatement Adjustments to equity for restatement http://www.xbrl.org/2003/role/reference MCA Schedule III B AdjustmentToCarryingAmountsReportedUnderPre Aggregateadjustmenttocarryingamountsofinvestments Indian accounting 928 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 31 c viousGAAP reported under previous GAAP standard AdjustmentToMidmarketConsensusPriceSignificanAdjustment to mid-market consensus price, significant Indian accounting 929 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 c tUnobservableInputsAssets unobservable inputs, assets standard AdjustmentToMidmarketConsensusPriceSignificanAdjustment to mid-market consensus price, significant Indian accounting 930 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 c tUnobservableInputsEntitysOwnEquityInstruments unobservable inputs, entity's own equity instruments standard AdjustmentToMidmarketConsensusPriceSignificanAdjustment to mid-market consensus price, significant Indian accounting 931 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 c tUnobservableInputsLiabilities unobservable inputs, liabilities standard AdministrativeExpenditurePertainingToExploratio Administrativeexpenditurepertainingtoexplorationand 932 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice nAndProductionActivities production activities General Instructions - Balance 933 ind-as AdvanceDueByDirectors Advance due by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (2) General Instructions - Balance 934 ind-as AdvanceDueByDirectors Advance due by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (2) General Instructions - Balance 935 ind-as AdvanceDueByDirectorsOtherOfficersOrOthers Advance due by directors other officers or others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (2) General Instructions - Balance 936 ind-as AdvanceDueByDirectorsOtherOfficersOrOthers Advance due by directors other officers or others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (2)991 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AdvanceDueByFirmsInWhichAnyDirectorIsPartne General Instructions - Balance 937 ind-as Advance due by firms in which any director is partner http://www.xbrl.org/2003/role/reference MCA Schedule III r sheet -A. X (ii) (2) AdvanceDueByFirmsInWhichAnyDirectorIsPartne General Instructions - Balance 938 ind-as Advance due by firms in which any director is partner http://www.xbrl.org/2003/role/reference MCA Schedule III r sheet -B. VI (i) (2) AdvanceDueByFirmsOrCompaniesInWhichAnyDi Advanceduebyfirmsorcompaniesinwhichanydirector General Instructions - Balance 939 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rectorIsPartnerOrDirector is partner or director sheet -A. X (ii) (2) AdvanceDueByFirmsOrCompaniesInWhichAnyDi Advanceduebyfirmsorcompaniesinwhichanydirector General Instructions - Balance 940 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rectorIsPartnerOrDirector is partner or director sheet -B. VI (i) (2) General Instructions - Balance 941 ind-as AdvanceDueByOtherOfficers Advance due by other officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (2) General Instructions - Balance 942 ind-as AdvanceDueByOtherOfficers Advance due by other officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (2) General Instructions - Balance 943 ind-as AdvanceDueByOthers Advance due by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (2) General Instructions - Balance 944 ind-as AdvanceDueByOthers Advance due by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (2) AdvanceDueByPrivateCompaniesInWhichAnyDireAdvanceduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 945 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ctorIsDirector director sheet -A. X (ii) (2) AdvanceDueByPrivateCompaniesInWhichAnyDireAdvanceduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 946 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ctorIsDirector director sheet -B. VI (i) (2) AdvanceDueByPrivateCompaniesInWhichAnyDireAdvanceduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 947 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ctorIsMember member sheet -A. X (ii) (2) AdvanceDueByPrivateCompaniesInWhichAnyDireAdvanceduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 948 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ctorIsMember member sheet -B. VI (i) (2) 949 ind-as AdvanceFringeBenefitTaxPaidMember Advance fringe benefit tax paid [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 950 ind-as AdvanceIncomeTaxPaidMember Advance income tax paid [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 951 ind-as AdvanceReceivedAgainstContracts Advance received against contracts http://www.xbrl.org/2003/role/reference ICAI Common practice 952 ind-as AdvanceReceivedFromCustomers Advance received from customers http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 953 ind-as Advances Advances http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X; common practice General Instructions - Balance 954 ind-as Advances Advances http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI; common practice 955 ind-as AdvanceSalesTaxVATPaidMember Advance sales tax/VAT paid [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 956 ind-as AdvancesGivenAssociatesMember Advances given associates [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(b) -MCA Requirement General Instructions - Balance 957 ind-as AdvancesGivenAssociatesMember Advances given associates [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(b)-MCA Requirement General Instructions - Balance AdvancesGivenCompaniesUnderSameManagemenAdvances given companies under same management 958 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)-common tMember [Member] practice General Instructions - Balance AdvancesGivenCompaniesUnderSameManagemenAdvances given companies under same management 959 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (1) (b) - tMember [Member] common practice General Instructions - Balance 960 ind-as AdvancesGivenDirectorsMember Advances given directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(b) -MCA Requirement General Instructions - Balance 961 ind-as AdvancesGivenDirectorsMember Advances given directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(b)-MCA Requirement General Instructions - Balance 962 ind-as AdvancesGivenEmployeesMember Advances given employees [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(c) - MCA Requirement General Instructions - Balance 963 ind-as AdvancesGivenEmployeesMember Advances given employees [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(c)-MCA Requirement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 992 General Instructions - Balance 964 ind-as AdvancesGivenOtherRelatedPartiesMember Advances given other related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(b) -MCA Requirement General Instructions - Balance 965 ind-as AdvancesGivenOtherRelatedPartiesMember Advances given other related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(b)-MCA Requirement General Instructions - Balance 966 ind-as AdvancesGivenSubsidiariesMember Advances given subsidiaries [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(b) -MCA Requirement General Instructions - Balance 967 ind-as AdvancesGivenSubsidiariesMember Advances given subsidiaries [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(b)-MCA Requirement General Instructions - Balance 968 ind-as AdvancesGivenSuppliersMember Advances given suppliers [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(c) -MCA Requirement General Instructions - Balance 969 ind-as AdvancesGivenSuppliersMember Advances given suppliers [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (1) (c) -MCA Requirement 970 ind-as AdvancesGivenToOtherCompaniesMember Advances given to other companies [Member] http://www.xbrl.org/2003/role/reference MCA General Instructions - Balance 971 ind-as AdvancesMember Advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X; Common practice General Instructions - Balance 972 ind-as AdvancesMember Advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI; Common practice Indian accounting 973 ind-as AdvancesReceivedForContractsInProgress Advances received for contracts in progress http://www.xbrl.org/2003/role/reference ICAI Ind-As 11 40 b standard General Instructions - Balance 974 ind-as AdvancesReceivedNoncurrentLiabilities Advances received http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III) (iv) (a) General Instructions - Balance 975 ind-as AdvancesToRelatedPartiesMember Advances to related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(b) General Instructions - Balance 976 ind-as AdvancesToRelatedPartiesMember Advances to related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (1) (b) General Instructions - Balance 977 ind-as AdvancesValueBeReceivedMember Advances value be received [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (ii) (1)(c) -MCA Requirement General Instructions - Balance 978 ind-as AdvancesValueBeReceivedMember Advances value be received [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (i) (1) (c) -MCA Requirement 979 ind-as AdvanceTaxMember Advance tax [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - PL - 7; 980 ind-as AdvertisingPromotionalExpenses Advertising promotional expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 981 ind-as AfterSalesServiceExpenses After sales service expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice AggregateAdjustmentToCarryingValueReportedU Aggregateadjustmenttocarryingamountsreportedunder Indian accounting 982 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 b nderPreviousGAAPMember previous GAAP [Member] standard AggregateAmountOfIncreaseInEquityShareCapital Aggregate amount of increase in equity share capital 983 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice DuringPeriod during period General Instructions - Balance 984 ind-as AggregateAmountOfLoansGuaranteedByDirectors Aggregate amount of loans guaranteed by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iii) General Instructions - Balance 985 ind-as AggregateAmountOfLoansGuaranteedByDirectors Aggregate amount of loans guaranteed by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iii) General Instructions - Balance 986 ind-as AggregateAmountOfLoansGuaranteedByOthers Aggregate amount of loans guaranteed by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iii) General Instructions - Balance 987 ind-as AggregateAmountOfLoansGuaranteedByOthers Aggregate amount of loans guaranteed by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iii)993 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 988 ind-as AggregateAmountOfQuotedCurrentInvestments Aggregate amount of quoted current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II)(ii)(a) AggregateAmountOfQuotedNoncurrentInvestment General Instructions - Balance 989 ind-as Aggregate amount of quoted non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III s sheet -A. VI(ii)(a) General Instructions - Balance 990 ind-as AggregateAmountOfUnquotedCurrentInvestments Aggregate amount of unquoted current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II)(ii)(b) AggregateAmountOfUnquotedNoncurrentInvestme General Instructions - Balance 991 ind-as Aggregate amount of unquoted non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III nts sheet -A. VI(ii)(b) AggregateAmountSetAsideToProvisionsMadeFor Aggregate amount set aside to provisions made for meeting General Instructions - PL - 5 992 ind-as MeetingSpecificLiabilitiesContingenciesOrCommi http://www.xbrl.org/2003/role/reference MCA Schedule III specific liabilities, contingencies or commitments (v)(a) tments AggregateAmountWithdrawnFromSuchProvisions Aggregateamountwithdrawnfromsuchprovisionsmade General Instructions - PL - 5 993 ind-as MadeForMeetingSpecificLiabilitiesContingencies for meeting specific liabilities, contingencies or http://www.xbrl.org/2003/role/reference MCA Schedule III (v)(b) OrCommitmentsNoLongerRequired commitments no longer required AggregateDifferenceBetweenFairValueAtInitialRe Aggregate difference between fair value at initial Indian accounting 994 ind-as cognitionAndAmountDeterminedUsingValuationT recognitionandtransactionpriceyettoberecognisedin http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 28 b standard echniqueYetToBeRecognised profit or loss Indian accounting 995 ind-as AggregatedMeasurementMember Aggregated measurement [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 32A standard Indian accounting 996 ind-as AggregatedMeasurementMember Aggregated measurement [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 997 ind-as AggregatedMeasurementMember Aggregated measurement [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 standard Indian accounting 998 ind-as AggregatedTimeBandsMember Aggregated time bands [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 61 standard AggregateNumberOfFullyPaidUpSharesIssuedBy Aggregatenumberoffullypaidupsharesissuedbywayof General Instructions - Balance 999 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III WayOfBonusSharesDuringLastFiveYears bonus shares during last five years sheet -D(I)(i) AggregateNumberOfFullyPaidUpSharesIssuedPurs Aggregatenumberoffullypaid-upsharesissuedpursuant General Instructions - Balance 1000 ind-as uantToContractsWithoutPaymentBeingReceivedIn tocontractswithoutpaymentbeingreceivedincashduring http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(i) CashDuringLastFiveYears last five years AggregateNumberOfSharesBoughtBackDuringLastAggregatenumberofsharesboughtbackduringlastfive General Instructions - Balance 1001 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III FiveYears years sheet -D(I)(i) General Instructions - Balance 1002 ind-as AggregateNumberOfSharesIssuedDuringPeriod Aggregate number of shares issued during period http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 1003 ind-as AggregateOfFairValuesMember Aggregate of fair values [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 a standard AggregateProvisionForDiminutionInValueOfCurre Aggregate provision for diminution in value of current General Instructions - Balance 1004 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ntInvestments investments sheet -B(II)(ii)(c) AggregateProvisionForDiminutionInValueOfNonc Aggregateprovisionfordiminutioninvalueofnon-current General Instructions - Balance 1005 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III urrentInvestments investments sheet -A. VI(ii)(c) Indian accounting 1006 ind-as AircraftsHelicoptersMember Aircrafts helicopters [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 e standard Indian accounting 1007 ind-as AirportLandingRightsMember Airport landing rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard Indian accounting 1008 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 1009 ind-as AllLevelsOfFairValueHierarchyMember All levels of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 standard General Instructions - Balance 1010 ind-as AllowanceForBadAndDoubtfulDebts Allowance for bad and doubtful debts http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(ii),[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 994 General Instructions - Balance 1011 ind-as AllowanceForBadAndDoubtfulDebts Allowance for bad and doubtful debts http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (ii) General Instructions - Balance 1012 ind-as AllowanceForBadAndDoubtfulLoans Allowance for bad and doubtful loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(iii) General Instructions - Balance 1013 ind-as AllowanceForBadAndDoubtfulLoans Allowance for bad and doubtful loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (iii) Indian accounting 1014 ind-as AllowanceForCreditLossesMember Allowance for credit losses [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard Statementofchangesinequity- 1015 ind-as AmalgamationReserveMember Amalgamation reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice General Instructions - Balance 1016 ind-as AmalgamationReserveMember Amalgamation reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice AmortisationDeferredAcquisitionCostsArisingFro Amortisation, deferred acquisition costs arising from 1017 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice mInsuranceContracts insurance contracts PartIIof-StatementofProfit 1018 ind-as AmortisationExpense Amortisation expense http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) Indian accounting 1019 ind-as AmortisationExpense Amortisation expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 1020 ind-as AmortisationMethodOtherIntangibleAssets Amortisation method, other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 b standard AmortisationOfGainsAndLossesArisingOnBuying Amortisation of losses (gains) arising on buying Indian accounting 1021 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b ii Reinsurance reinsurance standard General Instructions - Balance 1022 ind-as AmortisationOtherIntangibleAssets Amortisation other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (ii) Indian accounting 1023 ind-as AmortisationOtherIntangibleAssets Amortisation other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e vi standard Amountbywhichfinancialassetsdesignatedasmeasured AmountByWhichFinancialAssetsRelatedCreditDer atfairvaluethroughprofitorlossrelatedcreditderivatives Indian accounting 1024 ind-as ivativesOrSimilarInstrumentsMitigateMaximumEx http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 b or similar instruments mitigate maximum exposure to standard posureToCreditRisk credit risk AmountByWhichLoansOrReceivablesRelatedCred Amount by which loans or receivables related credit Indian accounting 1025 ind-as itDerivativesOrSimilarInstrumentsMitigateMaximuderivatives or similar instruments mitigate maximum http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 b standard mExposureToCreditRisk exposure to credit risk AmountByWhichRegulatoryDeferralAccountCreditAmount by which regulatory deferral account credit Indian accounting 1026 ind-as BalanceHasBeenReducedBecauseItIsNoLongerFul balance has been reduced because it is no longer fully http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 36 standard lyReversible reversible AmountByWhichRegulatoryDeferralAccountDebit Amount by which regulatory deferral account debit balance Indian accounting 1027 ind-as BalanceHasBeenReducedBecauseItIsNoLongerFul http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 36 has been reduced because it is no longer fully recoverable standard lyRecoverable AmountByWhichUnitsRecoverableAmountExceed Amountbywhichunit'srecoverableamountexceedsits Indian accounting 1028 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 f i sItsCarryingAmount carrying amount standard AmountByWhichUnitsRecoverableAmountExceed Amountbywhichunit'srecoverableamountexceedsits Indian accounting 1029 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 e i sItsCarryingAmount carrying amount standard AmountByWhichValueAssignedToKeyAssumptio Amountbywhichvalueassignedtokeyassumptionmust Indian accounting 1030 ind-as nMustChangeInOrderForUnitsRecoverableAmountchangeinorderforunit'srecoverableamounttobeequal http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 f iii, standard ToBeEqualToCarryingAmount to carrying amount AmountByWhichValueAssignedToKeyAssumptio Amountbywhichvalueassignedtokeyassumptionmust Indian accounting 1031 ind-as nMustChangeInOrderForUnitsRecoverableAmountchangeinorderforunit'srecoverableamounttobeequal http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 e iii standard ToBeEqualToCarryingAmount to carrying amount995 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AmountCreditedToProfitAndLossAsTransferFrom Amount credited to profit and loss as transfer from 1032 ind-as RevaluationReserveOnAccountOfAdditionalDepre revaluationreserveonaccountofadditionaldepreciation http://www.xbrl.org/2003/role/reference ICAI Common practice ciationChargedOnRevaluedTangibleAssets charged on revalued tangible assets Companies Annexure to Companies 1033 ind-as AmountCSRToBeSpentForFinancialYear Amount CSR to be spent for financial year http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 AmountEachMemberUndertakesToContributeAsP Amount each member undertakes to contribute as per 1034 ind-as erMemorandumOfAssociationInCaseOfCompaniesmemorandumofassociationincaseofcompanieslimited http://www.xbrl.org/2003/role/reference ICAI Common practice LimitedByGuaranteeHavingShareCapital by guarantee having share capital AmountEachMemberUndertakesToContributeAsP Amount each member undertakes to contribute as per 1035 ind-as erMemorandumOfAssociationInCaseOfCompaniesmemorandumofassociationincaseofcompanieslimited http://www.xbrl.org/2003/role/reference ICAI Common practice LimitedByGuaranteeNotHavingShareCapital by guarantee not having share capital AmountIncurredByEntityForProvisionOfKeyMana Amount incurred by entity for provision of key Indian accounting 1036 ind-as gementPersonnelServicesProvidedBySeparateMan management personnel services provided by separate http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18A standard agementEntity management entity Indian accounting 1037 ind-as AmountOfAnyGainDirectlyRecognisedInEquity Amount of any gain directly recognised in equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 n ii standard FormAOC-4Segment-APart 1038 ind-as AmountOfBonusIssueDuringPeriod Amount of bonus issue during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 B (IV) AmountOfDividendsProposedToBeDistributedToEAmountofdividendsproposedtobedistributedtoequity General Instructions - Balance 1039 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III quityShareholders shareholders sheet -I AmountOfDividendsProposedToBeDistributedToPAmount of dividends proposed to be distributed to General Instructions - Balance 1040 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III referenceShareholders preference shareholders sheet -I The Micro, small Ministry ofand medium AmountOfFurtherInterestDueAndPayableEvenInS Amount of further interest due and payable even in 1041 ind-as http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (v) ucceedingYear succeeding year justice development act, 2006 AmountOfFurtherInterestDueAndPayableEvenInS Amount of further interest due and payable even in 1042 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ucceedingYear succeeding year The Micro, small Ministry ofand medium AmountOfInterestAccruedAndRemainingUnpaidA Amountofinterestaccruedandremainingunpaidatendof 1043 ind-as http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (iv) tEndOfAccountingYear accounting year justice development act, 2006 AmountOfInterestAccruedAndRemainingUnpaidA Amountofinterestaccruedandremainingunpaidatendof 1044 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice tEndOfAccountingYear accounting year The Micro, small Ministry ofand medium 1045 ind-as AmountOfInterestDueAndPayableForPeriod Amount of interest due and payable for period http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (iii) justice development act, 2006 1046 ind-as AmountOfInterestDueAndPayableForPeriod Amount of interest due and payable for period http://www.xbrl.org/2003/role/reference ICAI Common practice The Micro, small Ministry ofand medium 1047 ind-as AmountOfInterestPaidUnderMSMEDAct2006 Amount of interest paid under MSMED Act 2006 http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (ii) justice development act, 2006 1048 ind-as AmountOfInterestPaidUnderMSMEDAct2006 Amount of interest paid under MSMED Act 2006 http://www.xbrl.org/2003/role/reference ICAI Common practice AmountOfIssueUnderSchemeOfAmalgamationDurAmountofissueunder schemeofamalgamationduring 1049 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ingPeriod period[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 996 Schedule III- GENERAL Companies Act,INSTRUCTIONS FOR THE 1050 ind-as AmountOfNetAssetsOfEntityConsolidated Amount of net assets of entity consolidated http://www.xbrl.org/2003/role/reference MCA 2013 PREPARATION OF CONSOLIDATED - 2 AmountOfOtherIssueArisingOutOfConversionOfS Amount of other issue arising out of conversion of 1051 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-4 FINANCIAL STATEMENTS ecuritiesDuringPeriod securities during period 1052 ind-as AmountOfOtherIssuesDuringPeriod Amount of other issues during period http://www.xbrl.org/2003/role/reference ICAI Common practice AmountOfOtherPreferentialAllotmentIssueDuring 1053 ind-as Amount of other preferential allotment issue during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 Period AmountOfSharesIssuedUnderEmployeeStockOptio 1054 ind-as Amount of shares issued under employee stock option plan http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Common practice nPlan AmountOfOtherPrivatePlacementIssueDuringPerio 1055 ind-as Amount of other private placement issue during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 d The Micro, small Ministry ofand medium AmountOfPaymentsMadeToSupplierBeyondDueD Amountofpaymentsmadetosupplierbeyondduedate 1056 ind-as http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (ii) ateDuringYear during year justice development act, 2006 AmountOfPaymentsMadeToSupplierBeyondDueD Amountofpaymentsmadetosupplierbeyondduedate 1057 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ateDuringYear during year AmountOfPerShareDividendProposedToBeDistrib Amountofpersharedividendproposedtobedistributedto General Instructions - Balance 1058 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III utedToEquityShareholders equity shareholders sheet -I AmountOfPerShareDividendProposedToBeDistrib Amountofpersharedividendproposedtobedistributedto General Instructions - Balance 1059 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III utedToPreferenceShareholders preference shareholders sheet -I AmountOfPreferentialAllotmentIssueArisingOutOf Amount of preferential allotment issue arising out of 1060 ind-as ConversionOfDebenturesPreferenceSharesDuringP http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 conversion of debentures preference shares during period eriod AmountOfPrivatePlacementIssueArisingOutOfCon Amount of private placement issue arising out of 1061 ind-as versionOfDebenturesPreferenceSharesDuringPerio http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 conversion of debentures preference shares during period d AmountOfProvisionsToBeMadeOnAccountOfInco Amountofprovisionstobemadeonaccountofincome 1062 ind-as meReversalAndNonPerformingAssetsRemainingU http://www.xbrl.org/2003/role/reference MCA Nidhi Rules, 2014 Rule 20(5)(a) reversal and non-performing assets remaining unrealised nrealised FormAOC-4Segment-APart 1063 ind-as AmountOfPublicIssueDuringPeriod Amount of public issue during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 B (IV) AmountOfReclassificationsOrChangesInPresentati Indian accounting 1064 ind-as Amount of reclassifications or changes in presentation http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 41 b on standard FormAOC-4Segment-APart 1065 ind-as AmountOfRightsIssueDuringPeriod Amount of rights issue during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 B (IV) AmountOfShareBasedPaymentTransactionsDuring 1066 ind-as Amount of share based payment transactions during period http://www.xbrl.org/2003/role/reference ICAI Common practice Period Schedule III- GENERAL AmountOfShareInOtherComprehensiveIncomeCo Amount of share in other comprehensive income Companies Act,INSTRUCTIONS FOR THE 1067 ind-as http://www.xbrl.org/2003/role/reference MCA nsolidated consolidated 2013 PREPARATION OF CONSOLIDATED - 2 Schedule III- GENERAL AmountOfShareInProfitOrLossOfEntityConsolidat Companies Act,INSTRUCTIONS FOR THE 1068 ind-as Amount of share in profit or loss of entity consolidated http://www.xbrl.org/2003/role/reference MCA ed 2013 PREPARATION OF CONSOLIDATED - 2 Schedule III- GENERAL AmountOfShareInTotalComprehensiveIncomeCon Companies Act,INSTRUCTIONS FOR THE 1069 ind-as Amount of share in comprehensive income consolidated http://www.xbrl.org/2003/role/reference MCA solidated 2013 PREPARATION OF CONSOLIDATED - 2 AmountOfSharesReservedForIssueUnderOptionsAAmountofshares reserved for issue under options and General Instructions - Balance 1070 ind-as ndContractsOrCommitmentsForSaleOfSharesOrDi contracts or commitments for sale of shares or http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(h) sinvestment disinvestment AmountOfSharesReservedForIssueUnderOptionsAAmountofshares reserved for issue under options and 1071 ind-as ndContractsOrCommitmentsForSaleOfSharesOrDi contracts or commitments for sale of shares or http://www.xbrl.org/2003/role/reference ICAI Common practice sinvestment disinvestment997 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 1072 ind-as AmountOfUnutilisedAmountsInvested Amount of unutilised amounts invested http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -J; common practice AmountPerShareCalledInCaseSharesNotFullyCalle 1073 ind-as Amount per share called in case shares not fully called http://www.xbrl.org/2003/role/reference ICAI Common practice d AmountPresentedInOtherComprehensiveIncomeR Amountpresentedinothercomprehensiveincomerealised Indian accounting 1074 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 10 d ealisedAtDerecognition at derecognition of financial liability standard 1075 ind-as AmountProvidedInCurrentYear Amount provided in current year http://www.xbrl.org/2003/role/reference MCA Nidhi Rules, 2014 Rule 20(5)(a) AmountRecognisedAsIncomeFromArrangementIn Amountrecognisedasincomefromarrangementinvolving Indian accounting 1076 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 b volvingLegalFormOfLease legal form of lease standard Indian accounting 1077 ind-as AmountsArisingFromInsuranceContractsAxis Amounts arising from insurance contracts [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard AmountsIncurredDeferredAcquisitionCostsArising Amountsincurred,deferredacquisitioncostsarisingfrom 1078 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice FromInsuranceContracts insurance contracts Indian accounting 1079 ind-as AmountsPayableRelatedPartyTransactions Amounts payable related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 b standard Indian accounting 1080 ind-as AmountsPayableRelatedPartyTransactions Amounts payable related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 20 standard AmountsPayableToTransfereeInRespectOfTransferOther amounts payable to transferee in respect of Indian accounting 1081 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E d redAssets transferred assets standard Companies Annexure to Companies 1082 ind-as AmountSpentInLocalArea Amount spent in local area http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Para 17 of Guidance Note on AmountSpentOnConstructionOrAcquisitionOfAny GuidanceNoteonAccounting for Expenditure on 1083 ind-as Amount spent on construction/acquisition of any asset http://www.xbrl.org/2003/role/reference ICAI Asset CSR Corporate SocialResponsibility Activities Para 17 of Guidance Note on AmountSpentOnConstructionOrAcquisitionOfAny Amountspentonconstruction/acquisitionofanyassetin GuidanceNoteonAccounting for Expenditure on 1084 ind-as http://www.xbrl.org/2003/role/reference ICAI AssetInCash cash CSR Corporate SocialResponsibility Activities Para 17 of Guidance Note on AmountSpentOnConstructionOrAcquisitionOfAny Amountspentonconstruction/acquisitionofanyassetyet GuidanceNoteonAccounting for Expenditure on 1085 ind-as http://www.xbrl.org/2003/role/reference ICAI AssetYetToBePaidInCash to be paid in cash CSR Corporate SocialResponsibility Activities Companies Annexure to Companies 1086 ind-as AmountSpentOnProjectsOrPrograms Amount spent on projects or programs http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Para 17 of Guidance Note on AmountSpentOnPurposesOtherThanConstruction Amount spent on purposes other than GuidanceNoteonAccounting for Expenditure on 1087 ind-as http://www.xbrl.org/2003/role/reference ICAI OrAcquisitionOfAnyAsset construction/acquisition of any asset CSR Corporate SocialResponsibility Activities Para 17 of Guidance Note on AmountSpentOnPurposesOtherThanConstruction Amount spent on purposes other than GuidanceNoteonAccounting for Expenditure on 1088 ind-as http://www.xbrl.org/2003/role/reference ICAI OrAcquisitionOfAnyAssetInCash construction/acquisition of any asset in cash CSR Corporate SocialResponsibility Activities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 998 Para 17 of Guidance Note on AmountSpentOnPurposesOtherThanConstruction Amount spent on purposes other than GuidanceNoteonAccounting for Expenditure on 1089 ind-as http://www.xbrl.org/2003/role/reference ICAI OrAcquisitionOfAnyAssetYetToBePaidInCash construction/acquisition of any asset yet to be paid in cash CSR Corporate SocialResponsibility Activities Indian accounting 1090 ind-as AmountsReceivableRelatedPartyTransactions Amounts receivable related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 20 standard Indian accounting 1091 ind-as AmountsReceivableRelatedPartyTransactions Amounts receivable related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 b standard AmountsRecognisedForTransactionRecognisedSepAmountsrecognisedfortransactionrecognisedseparately Indian accounting 1092 ind-as aratelyFromAcquisitionOfAssetsAndAssumptionO fromacquisitionofassetsandassumptionofliabilitiesin http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l iii standard fLiabilitiesInBusinessCombination business combination AmountsRemovedFromEquityAndAdjustedAgains Amountsremovedfromequityandadjustedagainstfair tFairValueOfFinancialAssetsOnReclassificationOu valueoffinancialassetsonreclassificationoutoffairvalue Indian accounting 1093 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 109 5.6.5 tOfFairValueThroughOtherComprehensiveIncome through other comprehensive income measurement standard MeasurementCategoryBeforeTax category, before tax AmountsRemovedFromEquityAndAdjustedAgains Amountsremovedfromequityandadjustedagainstfair tFairValueOfFinancialAssetsOnReclassificationOu valueoffinancialassetsonreclassificationoutoffairvalue Indian accounting 1094 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 109 5.6.5 tOfFairValueThroughOtherComprehensiveIncome through other comprehensive income measurement standard MeasurementCategoryNetOfTax category, net of tax AmountsRemovedFromEquityAndIncludedInCarryAmountsremovedfromequityandincluded incarrying ingAmountOfNonfinancialAssetsLiabilityWhoseA amountofnon-financialassets(liability)whoseacquisition Indian accounting 1095 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a cquisitionOrIncurrenceWasHedgedHighlyProbable or incurrence was hedged highly probable forecast standard ForecastTransactionBeforeTax transaction, before tax AmountsSubjectToEnforceableMasterNettingArra Amounts subject to enforceable master netting Indian accounting 1096 ind-as ngementOrSimilarAgreementNotSetOffAgainstFin arrangement or similar agreement not set off against http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d standard ancialAssets financial assets AmountsSubjectToEnforceableMasterNettingArra Amounts subject to enforceable master netting Indian accounting 1097 ind-as ngementOrSimilarAgreementNotSetOffAgainstFin arrangement or similar agreement not set off against http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d standard ancialAssetsAbstract financial assets [Abstract] AmountsSubjectToEnforceableMasterNettingArra Amounts subject to enforceable master netting Indian accounting 1098 ind-as ngementOrSimilarAgreementNotSetOffAgainstFin arrangement or similar agreement not set off against http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d standard ancialLiabilities financial liabilities Companies Annexure to Companies 1099 ind-as AmountUnspentCSR Amount unspent CSR http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 AnnouncementOfPlanToDiscontinueOperationMe Indian accounting 1100 ind-as Announcement of plan to discontinue operation [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 b mber standard AnnouncingOrCommencingImplementationOfMaj Announcing or commencing implementation of major Indian accounting 1101 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 e orRestructuringMember restructuring [Member] standard Indian accounting 1102 ind-as ApplicableTaxRate Applicable tax rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard ApplicationMoneyReceivedForAllotmentOfSecurit Applicationmoneyreceivedforallotmentofsecuritiesand General Instructions - Balance 1103 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III iesAndDueForRefundAndInterestAccruedThereon due for refund and interest accrued thereon sheet F. II (e) ApplicationMoneyReceivedForAllotmentOfSecurit Applicationmoneyreceivedforallotmentofsecuritiesand General Instructions - Balance 1104 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III iesAndDueForRefundInterestAccrued due for refund, interest accrued sheet F. II (e); common practice ApplicationMoneyReceivedForAllotmentOfSecurit Applicationmoneyreceivedforallotmentofsecuritiesand General Instructions - Balance 1105 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III iesAndDueForRefundPrincipal due for refund, principal sheet F. II (e); common practice AppropriationsForDividendDividendTaxAndRetai Appropriations for dividend, dividend tax and retained Statementofchangesinequity- 1106 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III nedEarnings earnings B, common practice999 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Statementofchangesinequity- 1107 ind-as AppropriationTowardsBonusShares Appropriation towards bonus shares http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Indian accounting 1108 ind-as ArrangementsInvolvingLegalFormOfLeaseAxis Arrangements involving legal form of lease [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 standard ArrearsOfFixedCumulativeDividendsOnPreference General Instructions - Balance 1109 ind-as Arrears of fixed cumulative dividends on preference shares http://www.xbrl.org/2003/role/reference MCA Schedule III Shares sheet -I 1110 ind-as Assets Assets http://www.xbrl.org/2003/role/reference MCA Schedule III Part I of - Balance sheet-Assets Indian accounting 1111 ind-as Assets Assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 1112 ind-as AssetsAndLiabilitiesAxis Assets and liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 standard AssetsAndRegulatoryDeferralAccountDebitBalanc Indian accounting 1113 ind-as Assets and regulatory deferral account debit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 21 es standard AssetsArisingFromExplorationForAndEvaluationOAssets arising from exploration for and evaluation of Indian accounting 1114 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 b fMineralResources mineral resources standard Indian accounting 1115 ind-as AssetsArisingFromInsuranceContracts Assets arising from insurance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b standard Indian accounting 1116 ind-as AssetsbackedFinancingsMember Assets-backed financings [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B23 b standard AssetsbackedSecuritiesAmountContributedToFair Assets-backedsecurities,amountcontributedtofairvalue Indian accounting 1117 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 g ValueOfPlanAssets of plan Assets standard General Instructions - Balance 1118 ind-as AssetsGivenUnderOperatingLeaseMember Assets given under operating lease [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (ii) AssetsHeldAsCollateralPermittedToBeSoldOrRepl Collateral held permitted to be sold or repledged in Indian accounting 1119 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 15 a edgedAtFairValue absence of default by owner of collateral, at fair value standard General Instructions - Balance 1120 ind-as AssetsHeldUnderLeaseMember Assets held under lease [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (ii) Assets obtained by taking possession of collateral or Indian accounting 1121 ind-as AssetsObtained http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 38 a calling on other credit enhancements standard AssetsOtherThanCashOrCashEquivalentsInSubsidiAssetsotherthancashorcashequivalentsinsubsidiaryor Indian accounting 1122 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 40 d aryOrBusinessesAcquiredOrDisposed2013 businesses acquired or disposed standard AssetsRecognisedForExpectedReimbursementCon Assetsrecognisedforexpectedreimbursement,contingent Indian accounting 1123 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c tingentLiabilitiesInBusinessCombination liabilities in business combination standard AssetsRecognisedForExpectedReimbursementCon Assetsrecognisedforexpectedreimbursement,contingent Indian accounting 1124 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j tingentLiabilitiesInBusinessCombination liabilities in business combination standard AssetsRecognisedForExpectedReimbursementOth Assets recognised for expected reimbursement other Indian accounting 1125 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 c erProvisions provisions standard AssetsRecognisedInEntitysFinancialStatementsInR Assetsrecognisedinentity'sfinancialstatementsinrelation Indian accounting 1126 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 a elationToStructuredEntities to structured entities standard Indian accounting 1127 ind-as AssetsReportableSegment Assets reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 1128 ind-as AssetsReportableSegment Assets reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 c standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1000 Collateralsoldorrepledgedinabsenceofdefaultbyowner Indian accounting 1129 ind-as AssetsSoldOrRepledgedAsCollateralAtFairValue http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 15 b of collateral, at fair value standard Indian accounting 1130 ind-as AssetsThatEntityContinuesToRecognise Assets that entity continues to recognise http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D e standard AssetsThatEntityContinuesToRecogniseToExtentOAssets that entity continues to recognise to extent of Indian accounting 1131 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D f fContinuingInvolvement continuing involvement standard Indian accounting 1132 ind-as AssetsToWhichSignificantRestrictionsApply Assets to which significant restrictions apply http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 13 c standard AssetsTransferredToStructuredEntitiesAtTimeOfTr Indian accounting 1133 ind-as Assets transferred to structured entities, at time of transfer http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 27 c ansfer standard AssetsUnderInsuranceContractsAndReinsuranceC Assetsunderinsurancecontractsandreinsurancecontracts Statementofchangesinequity- 1134 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ontractsIssued issued B, common practice 1135 ind-as AssetsUnderReinsuranceCeded Assets under reinsurance ceded http://www.xbrl.org/2003/role/reference ICAI Common practice AssetsWithSignificantRiskOfMaterialAdjustments Assetswithsignificantriskofmaterialadjustmentswithin Indian accounting 1136 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 b WithinNextFinancialYear next financial year standard AssociatedLiabilitiesThatEntityContinuesToRecog Indian accounting 1137 ind-as Associated liabilities that entity continues to recognise http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D e nise standard AssociatedLiabilitiesThatEntityContinuesToRecog Associatedliabilitiesthatentitycontinuestorecogniseto Indian accounting 1138 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D f niseToExtentOfContinuingInvolvement extent of continuing involvement standard Indian accounting 1139 ind-as AtFairValueMember At fair value [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 32A standard Indian accounting 1140 ind-as AtFairValueMember At fair value [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 1141 ind-as AtFairValueMember At fair value [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 standard Indian accounting 1142 ind-as AverageEffectiveTaxRate Average effective tax rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard Indian accounting 1143 ind-as AverageForeignExchangeRate Average foreign exchange rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Companies Annexure to Companies 1144 ind-as AverageNetProfitForLastThreeFinancialYears Average net profit for last three financial years http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Indian accounting 1145 ind-as AveragePriceOfHedgingInstrument Average price of hedging instrument http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23B b standard Indian accounting 1146 ind-as AverageRateOfHedgingInstrument Average rate of hedging instrument http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23B b standard 1147 ind-as BalanceAmountToBeProvided Balance amount to be provided http://www.xbrl.org/2003/role/reference MCA Nidhi Rules, 2014 Rule 20(5)(a) BalancesHeldWithBanksToExtentHeldAgainstOth Balances held with banks to extent held against other General Instructions - Balance 1148 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III erCommitments commitments sheet -C (b) BalancesHeldWithBanksToExtentHeldAsGuarante General Instructions - Balance 1149 ind-as Balances held with banks to extent held as guarantees http://www.xbrl.org/2003/role/reference MCA Schedule III es sheet -C (b) BalancesHeldWithBanksToExtentHeldAsMarginM General Instructions - Balance 1150 ind-as Balances held with banks to extent held as margin money http://www.xbrl.org/2003/role/reference MCA Schedule III oney sheet -C (b)1001 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] BalancesHeldWithBanksToExtentHeldAsMarginMBalancesheldwithbankstoextentheldasmarginmoney General Instructions - Balance 1151 ind-as oneyOrSecurityAgainstBorrowingsGuaranteesOrOtor security against borrowings, guarantees or other http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -C (b) herCommitments commitments BalancesHeldWithBanksToExtentHeldAsSecurity Balancesheldwithbankstoextentheldassecurityagainst General Instructions - Balance 1152 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III AgainstBorrowings borrowings sheet -C (b) Indian accounting 1153 ind-as BalanceWithBanks Balance with banks http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard General Instructions - Balance 1154 ind-as BalanceWithBanksAbstract Balance with banks [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(IV)(a) Indian accounting 1155 ind-as BalanceWithBanksAbstract Balance with banks [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 h standard PartIof-Balancesheet-Assets 1156 ind-as BankBalanceOtherThanCashAndCashEquivalents Bank balance other than cash and cash equivalents http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) (iv) General Instructions - PL - 7; 1157 ind-as BankCharges Bank charges http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - Balance 1158 ind-as BankDepositsWithMoreThan12MonthsMaturity Bank deposits with more than 12 months maturity http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IX Indian accounting 1159 ind-as BankOverdraftsClassifiedAsCashEquivalents Bank overdrafts classified as cash equivalents http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard BasicAndDilutedEarningsLossPerShareFromConti Basicanddilutedearnings(loss)persharefromcontinuing nuingOperationsIncludingNetMovementInRegulat Indian accounting 1160 ind-as operations,includingnetmovementinregulatorydeferral http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 oryDeferralAccountBalancesAndNetMovementInR standard account balances and net movement in related deferred tax elatedDeferredTax BasicAndDilutedEarningsLossPerShareFromDisco Basic and diluted earnings (loss) per share from ntinuedOperationsIncludingNetMovementInRegul discontinued operations, including net movement in Indian accounting 1161 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 atoryDeferralAccountBalancesAndNetMovementI regulatorydeferralaccountbalancesandnetmovementin standard nRelatedDeferredTax related deferred tax BasicAndDilutedEarningsLossPerShareIncludingNBasicanddilutedearnings(loss)pershare,includingnet Indian accounting 1162 ind-as etMovementInRegulatoryDeferralAccountBalancesmovementinregulatorydeferralaccountbalancesandnet http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 standard AndNetMovementInRelatedDeferredTax movement in related deferred tax PartIIof-StatementofProfit 1163 ind-as BasicEarningsLossPerShare Basic earnings (loss) per share http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XVIII)(i) Indian accounting 1164 ind-as BasicEarningsLossPerShare Basic earnings (loss) per share http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 66 standard BasicEarningsLossPerShareFromContinuingOpera PartIIof-StatementofProfit 1165 ind-as Basic earnings (loss) per share from continuing operations http://www.xbrl.org/2003/role/reference MCA Schedule III tions and loss (XVI)(i) BasicEarningsLossPerShareFromContinuingOpera Indian accounting 1166 ind-as Basic earnings (loss) per share from continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 66 tions standard BasicEarningsLossPerShareFromContinuingOpera Basicearnings(loss)persharefromcontinuingoperations, tionsIncludingNetMovementInRegulatoryDeferral Indian accounting 1167 ind-as including net movement in regulatory deferral account http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 AccountBalancesAndNetMovementInRelatedDefe standard balances and net movement in related deferred tax rredTax BasicEarningsLossPerShareFromDiscontinuedOpe Basic earnings (loss) per share from discontinued PartIIof-StatementofProfit 1168 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rations operations and loss (XVII)(i) BasicEarningsLossPerShareFromDiscontinuedOpe Basic earnings (loss) per share from discontinued Indian accounting 1169 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 68 rations operations standard BasicEarningsLossPerShareFromDiscontinuedOpe Basic earnings (loss) per share from discontinued rationsIncludingNetMovementInRegulatoryDeferra Indian accounting 1170 ind-as operations,includingnetmovementinregulatorydeferral http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 lAccountBalancesAndNetMovementInRelatedDefe standard account balances and net movement in related deferred tax rredTax BasicEarningsLossPerShareIncludingNetMovemenBasicearnings(loss)pershare,includingnetmovementin Indian accounting 1171 ind-as tInRegulatoryDeferralAccountBalancesAndNetMo regulatorydeferralaccountbalancesandnetmovementin http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 standard vementInRelatedDeferredTax related deferred tax[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1002 PartIIof-StatementofProfit 1172 ind-as BasicEarningsPerShareAbstract Basic earnings per share [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XVI) BasisForAttributingRevenuesFromExternalCustom Descriptionofbasisforattributingrevenuesfromexternal Indian accounting 1173 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 a ersToIndividualCountries customers to individual countries standard General Instructions - Balance 1174 ind-as BasisOfValuationOfCurrentInvestments Basis of valuation of current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) Indian accounting 1175 ind-as BearerBiologicalAssetsMember Bearer biological assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard General Instructions - Balance 1176 ind-as BearerPlantsMember Bearer plants [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I(i)(g) Indian accounting 1177 ind-as BearerPlantsMember Bearer plants [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 i standard General Instructions - Balance 1178 ind-as BeginningDateOfContinuingDefaultForBorrowingsBeginning date of continuing default for borrowings http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(vii) General Instructions - Balance 1179 ind-as BeginningDateOfContinuingDefaultForBorrowingsBeginning date of continuing default for borrowings http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iv) BestEstimateAtAcquisitionDateOfContractualCash Bestestimateatacquisitiondateofcontractualcashflows Indian accounting 1180 ind-as FlowsNotExpectedToBeCollectedForAcquiredRec http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h iii not expected to be collected for acquired receivables standard eivables 1181 ind-as BillsPayableAcceptances Bills payable acceptances http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1182 ind-as BiologicalAssets Biological assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 f standard Indian accounting 1183 ind-as BiologicalAssets Biological assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 standard Indian accounting 1184 ind-as BiologicalAssets Biological assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard Indian accounting 1185 ind-as BiologicalAssetsAgeMember Biological assets, age [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard Indian accounting 1186 ind-as BiologicalAssetsByAgeAxis Biological assets by age [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard Indian accounting 1187 ind-as BiologicalAssetsByTypeAxis Biological assets by type [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard PartIof-Balancesheet-Assets 1188 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (g) Indian accounting 1189 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 f standard Indian accounting 1190 ind-as BiologicalAssetsOtherThanBearerPlants Biological assets other than bearer plants http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard Indian accounting 1191 ind-as BiologicalAssetsOtherThanBearerPlantsMember Biological assets other than bearer plants [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard Indian accounting 1192 ind-as BiologicalAssetsPledgedAsSecurityForLiabilities Biological assets pledged as security for liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 49 a standard Indian accounting 1193 ind-as BiologicalAssetsTypeMember Biological assets, type [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard Indian accounting 1194 ind-as BiologicalAssetsWhoseTitleIsRestricted Biological assets whose title is restricted http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 49 a standard1003 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Statementofchangesinequity- 1195 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice, General Instructions - Balance 1196 ind-as BondRedemptionReserveMember Bond redemption reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice General Instructions - Balance 1197 ind-as BondsDebenturesMember Bonds/debentures [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(a) General Instructions - Balance 1198 ind-as BondsMember Bonds [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(a) General Instructions - PL - 7; 1199 ind-as BooksPeriodicals Books periodicals http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 1200 ind-as BooksPeriodicalsMember Books periodicals [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 1201 ind-as BorrowingCostsCapitalised Borrowing costs capitalised http://www.xbrl.org/2003/role/reference ICAI Ind AS 23 26 a standard Indian accounting 1202 ind-as BorrowingCostsIncurred Borrowing costs incurred http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 1203 ind-as BorrowingCostsRecognisedAsExpense Borrowing costs recognised as expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard General Instructions - Balance 1204 ind-as Borrowings Borrowings http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I) General Instructions - Balance 1205 ind-as Borrowings Borrowings http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) Indian accounting 1206 ind-as Borrowings Borrowings http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 1207 ind-as BorrowingsAdjustmentToInterestRateBasis Borrowings, adjustment to interest rate basis http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard Indian accounting 1208 ind-as BorrowingsByNameAxis Borrowings by name [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard PartIof-Balancesheet-Equity 1209 ind-as BorrowingsCurrent Borrowings, current http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (a) (i) Indian accounting 1210 ind-as BorrowingsInterestRate Borrowings, interest rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard Indian accounting 1211 ind-as BorrowingsInterestRateBasis Borrowings, interest rate basis http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard Indian accounting 1212 ind-as BorrowingsMaturity Borrowings, maturity http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard General Instructions - Balance 1213 ind-as BorrowingsMember Borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I) General Instructions - Balance 1214 ind-as BorrowingsMember Borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) PartIof-Balancesheet-Equity 1215 ind-as BorrowingsNoncurrent Borrowings, non-current http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (a) (i) General Instructions - Balance 1216 ind-as BorrowingsNotesAbstract Borrowings notes [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I) General Instructions - Balance 1217 ind-as BorrowingsNotesAbstract Borrowings notes [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) Indian accounting 1218 ind-as BorrowingsOriginalCurrency Borrowings, original currency http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1004 Indian accounting 1219 ind-as BorrowingsRecognisedAsOfAcquisitionDate Borrowings recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard Indian accounting 1220 ind-as BottomOfRangeMember Bottom of range [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33b standard Indian accounting 1221 ind-as BottomOfRangeMember Bottom of range [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d standard General Instructions - Balance 1222 ind-as BrandsAndTradeMarksMember Brands and trade marks [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (a) General Instructions - Balance 1223 ind-as BrandsMember Brands [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (a) Indian accounting 1224 ind-as BrandsMember Brands [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 a standard BreakupOfExpenditureOnProductionTransportatio Breakupofexpenditureonproduction,transportationand 1225 ind-as nAndOtherExpenditurePertainingToExplorationAnotherexpenditurepertainingtoexplorationandproduction http://www.xbrl.org/2003/role/reference ICAI Common practice dProductionActivitiesAbstract activities [Abstract] 1226 ind-as BreakupOfTradeReceivablesAbstract Breakup of trade receivables [Abstract] http://www.xbrl.org/2003/role/reference MCA 1227 ind-as BridgesRoadsPortsCulvertsMember Bridges roads ports culverts [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 1228 ind-as BroadcastingRightsMember Broadcasting rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard Companies Annexure to Companies 1229 ind-as BudgetAmountOutlayProjectOrProgramWise Budget amount outlay project or program wise http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 General Instructions - Balance 1230 ind-as BuildingsMember Buildings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (b) Indian accounting 1231 ind-as BuildingsMember Buildings [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 standard Indian accounting 1232 ind-as BusinessCombinationsAxis Business combinations [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 standard General Instructions - Balance 1233 ind-as CallsUnpaid Calls unpaid http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1234 ind-as CallsUnpaidAbstract Calls unpaid [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1235 ind-as CallsUnpaidByDirectors Calls unpaid by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1236 ind-as CallsUnpaidByDirectorsAndOfficers Calls unpaid by directors and officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1237 ind-as CallsUnpaidByDirectorsAndOfficersAbstract Calls unpaid by directors and officers [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1238 ind-as CallsUnpaidByOfficers Calls unpaid by officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1239 ind-as CallsUnpaidByOthers Calls unpaid by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(k) General Instructions - Balance 1240 ind-as CapitalAdvancesMember Capital advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (i) CapitalisationRateOfBorrowingCostsEligibleForCaCapitalisation rate of borrowing costs eligible for Indian accounting 1241 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 23 26 b pitalisation capitalisation standard General Instructions - Balance 1242 ind-as CapitalRedemptionReservesMember Capital redemption reserves [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II)(i) (a) Indian accounting 1243 ind-as CapitalRequirementsAxis Capital requirements [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 136 standard1005 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Statementofchangesinequity- 1244 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice, General Instructions - Balance 1245 ind-as CapitalReserveConsolidationMember Capital reserve consolidation [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice General Instructions - Balance 1246 ind-as CapitalReservesMember Capital reserves [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice PartIof-Balancesheet-Assets 1247 ind-as CapitalWorkInProgress Capital work-in-progress http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (b) CarryingAmountAccumulatedDepreciationAmortis Carryingamount,accumulateddepreciation,amortisation Indian accounting 1248 ind-as ationAndImpairmentAndGrossCarryingAmountAx http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 d and impairment and gross carrying amount [Axis] standard is CarryingAmountAccumulatedDepreciationAmortis Carryingamount,accumulateddepreciation,amortisation Indian accounting 1249 ind-as ationAndImpairmentAndGrossCarryingAmountAx http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H and impairment and gross carrying amount [Axis] standard is Indian accounting 1250 ind-as CarryingAmountMember Carrying amount [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e standard CashAdvancesAndLoansMadeToOtherPartiesClas Cashadvancesandloansmadetootherpartiesclassified Indian accounting 1251 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 e sifiedAsInvestingActivities as investing activities standard 1252 ind-as CashAndBankBalances Cash and bank balances http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1253 ind-as CashAndBankBalances Cash and bank balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard 1254 ind-as CashAndBankBalancesAbstract Cash and bank balances [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1255 ind-as CashAndBankBalancesNotesAbstract Cash and bank balances notes [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(IV) PartIof-Balancesheet-Assets 1256 ind-as CashAndCashEquivalents Cash and cash equivalents http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) (iii) Indian accounting 1257 ind-as CashAndCashEquivalents Cash and cash equivalents http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 i standard Indian accounting 1258 ind-as CashAndCashEquivalents Cash and cash equivalents http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard Indian accounting 1259 ind-as CashAndCashEquivalentsCashFlowStatement Cash and cash equivalents cash flow statement http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard Indian accounting 1260 ind-as CashAndCashEquivalentsAbstract Cash and cash equivalents [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard CashAndCashEquivalentsAmountContributedToFaCash and cash equivalents, amount contributed to fair Indian accounting 1261 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 a irValueOfPlanAssets value of plan assets standard CashAndCashEquivalentsClassifiedAsPartOfDispoCashandcashequivalentsclassifiedaspartofdisposal Indian accounting 1262 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 salGroupHeldForSale group held for sale standard CashAndCashEquivalentsHeldByEntityUnavailabl Cashandcashequivalentsheldbyentityunavailablefor Indian accounting 1263 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 48 eForUseByGroup use by group standard CashAndCashEquivalentsInSubsidiaryOrBusinesseCash and cash equivalents in subsidiary or businesses Indian accounting 1264 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 40 c sAcquiredOrDisposed2013 acquired or disposed standard CashAndCashEquivalentsRecognisedAsOfAcquisitCash and cash equivalents recognised as of acquisition Indian accounting 1265 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i ionDate date standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1006 CashCollateralPledgedSubjectToEnforceableMasteCash collateral pledged subject to enforceable master Indian accounting 1266 ind-as rNettingArrangementOrSimilarAgreementNotSetO netting arrangement or similar agreement not set off http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d ii standard ffAgainstFinancialLiabilities against financial liabilities CashCollateralReceivedSubjectToEnforceableMastCash collateral received subject to enforceable master Indian accounting 1267 ind-as erNettingArrangementOrSimilarAgreementNotSet netting arrangement or similar agreement not set off http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d ii standard OffAgainstFinancialAssets against financial assets Statementofchangesinequity- 1268 ind-as CashFlowHedgesMember Cash flow hedges [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice, General Instructions - Balance 1269 ind-as CashFlowHedgesMember Cash flow hedges [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice GeneralInstructions-PL-6(B) 1270 ind-as CashFlowHedgesNetOfTaxAbstract Cash flow hedges net of tax [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (iii) CashFlowsFromLosingControlOfSubsidiariesOrOt Cash flows from losingcontrol ofsubsidiaries or other Indian accounting 1271 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 39 herBusinessesClassifiedAsInvestingActivities businesses classified as investing activities standard CashFlowsFromUsedInExplorationForAndEvaluati Cashflowsfrom(usedin)explorationforandevaluation Indian accounting 1272 ind-as onOfMineralResourcesClassifiedAsInvestingActivi http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 b of mineral resources, classified as investing activities standard ties CashFlowsFromUsedInExplorationForAndEvaluati Cashflowsfrom(usedin)explorationforandevaluation Indian accounting 1273 ind-as onOfMineralResourcesClassifiedAsOperatingActiv http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 b of mineral resources, classified as operating activities standard ities Indian accounting 1274 ind-as CashFlowsFromUsedInFinancingActivities Cash flows from used in financing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 d standard Indian accounting 1275 ind-as CashFlowsFromUsedInFinancingActivities Cash flows from used in financing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 10 standard CashFlowsFromUsedInFinancingActivitiesContinu Cashflowsfromusedinfinancingactivities,continuing Indian accounting 1276 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c ingOperations operations standard CashFlowsFromUsedInFinancingActivitiesDiscont Cashflowsfromusedinfinancingactivities,discontinued Indian accounting 1277 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c inuedOperations operations standard CashFlowsFromUsedInFinancingActivitiesReporta Cashflowsfrom(usedin)financingactivitiesreportable Indian accounting 1278 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 d bleSegment segment standard CashFlowsFromUsedInFinancingActivitiesReporta Cashflowsfrom(usedin)financingactivitiesreportable Indian accounting 1279 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 10 bleSegment segment standard CashFlowsFromUsedInIncreasesInOperatingCapac Indian accounting 1280 ind-as Cash flows from used in increases in operating capacity http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 c ity standard Indian accounting 1281 ind-as CashFlowsFromUsedInInsuranceContracts Cash flows from (used in) insurance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b standard Indian accounting 1282 ind-as CashFlowsFromUsedInInvestingActivities Cash flows from used in investing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 d standard Indian accounting 1283 ind-as CashFlowsFromUsedInInvestingActivities Cash flows from used in investing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 10 standard CashFlowsFromUsedInInvestingActivitiesContinuiCashflowsfromusedininvestingactivities,continuing Indian accounting 1284 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c ngOperations operations standard CashFlowsFromUsedInInvestingActivitiesDisconti Cashflowsfromusedininvestingactivities,discontinued Indian accounting 1285 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c nuedOperations operations standard CashFlowsFromUsedInInvestingActivitiesReporta Cashflowsfrom(usedin)investingactivitiesreportable Indian accounting 1286 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 d bleSegment segment standard1007 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] CashFlowsFromUsedInInvestingActivitiesReporta Cashflowsfrom(usedin)investingactivitiesreportable Indian accounting 1287 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 10 bleSegment segment standard CashFlowsFromUsedInMaintainingOperatingCapa Indian accounting 1288 ind-as Cash flows from used in maintaining operating capacity http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 c city standard Indian accounting 1289 ind-as CashFlowsFromUsedInOperatingActivities Cash flows from used in operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 10 standard Indian accounting 1290 ind-as CashFlowsFromUsedInOperatingActivities Cash flows from used in operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 d standard CashFlowsFromUsedInOperatingActivitiesContinuCashflowsfromusedinoperatingactivities,continuing Indian accounting 1291 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c ingOperations operations standard CashFlowsFromUsedInOperatingActivitiesDiscont Cashflowsfromusedinoperatingactivities,discontinued Indian accounting 1292 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c inuedOperations operations standard CashFlowsFromUsedInOperatingActivitiesReporta Cashflowsfrom(usedin)operatingactivitiesreportable Indian accounting 1293 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 10 bleSegment segment standard CashFlowsFromUsedInOperatingActivitiesReporta Cashflowsfrom(usedin)operatingactivitiesreportable Indian accounting 1294 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 d bleSegment segment standard Indian accounting 1295 ind-as CashFlowsFromUsedInOperations Cash flows from used in operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 standard CashFlowsUsedInObtainingControlOfSubsidiaries Cash flows used in obtaining controlof subsidiaries or Indian accounting 1296 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 39 OrOtherBusinessesClassifiedAsInvestingActivities other businesses classified as investing activities standard General Instructions - Balance 1297 ind-as CashOnHand Cash on hand http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(IV)(c) Indian accounting 1298 ind-as CashOnHand Cash on hand http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard CashPaidLiabilitiesUnderInsuranceContractsAndR Cash paid, liabilities under insurance contracts and 1299 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice einsuranceContractsIssued reinsurance contracts issued CashPaymentForInvestmentInPartnershipFirmOrA Cash payment for investment in partnership firm or Indian accounting 1300 ind-as ssociationOfPersonsOrLimitedLiabilityPartnership http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 e association of persons or limited liability partnerships standard s CashPaymentsForFutureContractsForwardContract Cash payments for future contracts, forward contracts, Indian accounting 1301 ind-as sOptionContractsAndSwapContractsClassifiedAsI optioncontractsandswapcontractsclassifiedasinvesting http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 g standard nvestingActivities activities CashReceiptsFromFutureContractsForwardContracCash receipts from future contracts, forward contracts, Indian accounting 1302 ind-as tsOptionContractsAndSwapContractsClassifiedAsI optioncontractsandswapcontractsclassifiedasinvesting http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 h standard nvestingActivities activities CashReceiptsFromRepaymentOfAdvancesAndLoa Cashreceiptsfromrepaymentofadvancesandloansmade Indian accounting 1303 ind-as nsMadeToOtherPartiesClassifiedAsInvestingActivi http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 f to other parties classified as investing activities standard ties CashReceiptsFromShareOfProfitsOfPartnershipFir Cashreceiptsfromshareofprofitsofpartnershipfirmor Indian accounting 1304 ind-as mOrAssociationOfPersonsOrLimitedLiabilityPartn http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 e association of persons or limited liability partnerships standard erships Indian accounting 1305 ind-as CashTransferred Cash transferred http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f i standard SEBI Employee Stock Option Scheme and 1306 ind-as CategoriesOfEmployeeStockOptionSchemeAxis Categories of employee stock option scheme [Axis] http://www.xbrl.org/2003/role/reference SEBI Para 12 Employee Stock Purchase Scheme guidelines 1999[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1008 SEBI Employee Stock Option Scheme and 1307 ind-as CategoriesOfEmployeeStockPurchaseSchemeAxis Categories of employee stock purchase scheme [Axis] http://www.xbrl.org/2003/role/reference SEBI Para 19.1 Employee Stock Purchase Scheme guidelines 1999 Indian accounting 1308 ind-as CategoriesOfFinancialAssetsAxis Categories of financial assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 standard Indian accounting 1309 ind-as CategoriesOfFinancialLiabilitiesAxis Categories of financial liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 standard General Instructions - PL - 7; 1310 ind-as CateringCanteenExpenses Catering canteen expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 1311 ind-as CenvatReceivableMember Cenvat receivable [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1312 ind-as CertifiedEmissionRightsMember Certified emission rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 1313 ind-as CertifiedEmissionRightsMember Certified emission rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard CessPertainingToExplorationAndProductionActivi 1314 ind-as Cess pertaining to exploration and production activities http://www.xbrl.org/2003/role/reference ICAI Common practice ties ChangeInAmountRecognisedForPreacquisitionDef Increase (decrease) in amount recognised for pre- Indian accounting 1315 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 j erredTaxAssets acquisition deferred tax Assets standard ChangeInValueOfForeignCurrencyBasisSpreadsNeChangeinvalueofforeigncurrencybasisspreadsnetof 1316 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (B) tOfTaxAbstract tax [Abstract] Statementofchangesinequity- 1317 ind-as ChangesInComprehensiveIncomeComponents Changes in comprehensive income components http://www.xbrl.org/2003/role/reference MCA Schedule III B 1318 ind-as ChangesInComprehensiveIncomeComponents Changes in comprehensive income components http://www.xbrl.org/2003/role/reference ICAI Common practice Statementofchangesinequity- 1319 ind-as ChangesInEquity Changes in equity http://www.xbrl.org/2003/role/reference MCA Schedule III B 1320 ind-as ChangesInEquity Changes in equity http://www.xbrl.org/2003/role/reference ICAI Common practice Statementofchangesinequity- 1321 ind-as ChangesInEquityAbstract Changes in equity [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III B 1322 ind-as ChangesInEquityAbstract Changes in equity [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice 1323 ind-as ChangesInEquityShareCapitalAbstract Changes in equity share capital [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice 1324 ind-as ChangesInEquityShareWarrantsDuringPeriod Changes in equity share warrants during period http://www.xbrl.org/2003/role/reference ICAI Common practice ChangesInEquityShareWarrantsDuringPeriodAbstr 1325 ind-as Changes in equity share warrants during period [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice act Indian accounting 1326 ind-as ChangesInExposureToRisk Description of changes in exposure to risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 c standard Increase (decrease) in fair value of financial assets ChangesInFairValueOfFinancialAssetsAttributable Indian accounting 1327 ind-as designatedasmeasuredatfairvaluethroughprofitorloss, http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 c ToChangesInCreditRiskOfFinancialAssets standard attributable to changes in credit risk of financial assets Increase (decrease) in fair value of financial assets ChangesInFairValueOfFinancialAssetsRelatedCred Indian accounting 1328 ind-as designatedasmeasuredatfairvaluethroughprofitorloss http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 d itDerivativesOrSimilarInstruments standard related credit derivatives or similar instruments ChangesInFairValueOfFinancialLiabilityAttributab Increase (decrease) in fair value of financial liability, Indian accounting 1329 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 10 a leToChangesInCreditRiskOfLiability attributable to changes in credit risk of liability standard1009 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ChangesInFairValueOfLoansOrReceivablesAttribu Increase(decrease)infairvalueofloansorreceivables, Indian accounting 1330 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 c tableToChangesInCreditRiskOfFinancialAssets attributable to changes in credit risk of financial assets standard ChangesInFairValueOfLoansOrReceivablesRelate Increase(decrease)infairvalueofloans orreceivables Indian accounting 1331 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 d dCreditDerivativesOrSimilarInstruments related credit derivatives or similar instruments standard Indian accounting 1332 ind-as ChangesInGoodwill Increase (decrease) in goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d standard Indian accounting 1333 ind-as ChangesInGoodwill Increase (decrease) in goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard 1334 ind-as ChangesInInventoriesOfFinishedGoods Changes in inventories of finished goods http://www.xbrl.org/2003/role/reference ICAI Common practice ChangesInInventoriesOfFinishedGoodsWorkInPro Changesininventoriesoffinishedgoods,work-in-progress PartIIof-StatementofProfit 1335 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III gressAndStockInTrade and stock-in-trade and loss (IV) ChangesInInventoriesOfFinishedGoodsWorkInPro Changesininventoriesoffinishedgoods,work-in-progress Indian accounting 1336 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 102 gressAndStockInTrade and stock-in-trade standard ChangesInInventoriesOfFinishedGoodsWorkInPro Changesininventoriesoffinishedgoods,work-in-progress 1337 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice gressAndStockInTradeAbstract and stock-in-trade [Abstract] 1338 ind-as ChangesInInventoriesOfStockInTrade Changes in inventories of stock-in-trade http://www.xbrl.org/2003/role/reference ICAI Common practice 1339 ind-as ChangesInInventoriesOfWorkInProgress Changes in inventories of work-in-progress http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1340 ind-as ChangesInInvestmentProperty Increase (decrease) in investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d standard ChangesInMethodsAndAssumptionsUsedInPrepariDescriptionofchangesinmethodsandassumptionsused Indian accounting 1341 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 40 c ngSensitivityAnalysis in preparing sensitivity analysis standard Indian accounting 1342 ind-as ChangesInMethodsUsedToMeasureRisk Description of changes in methods used to measure risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 c standard General Instructions - Balance 1343 ind-as ChangesInNumberOfSharesOutstandingAbstract Changes in number of shares outstanding [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d) ChangesInObjectivesPoliciesAndProcessesForManDescription of changes in objectives, policies and Indian accounting 1344 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 c agingRisk processes for managing risk standard General Instructions - Balance 1345 ind-as ChangesInOtherIntangibleAssets Increase (decrease) in other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (ii) Indian accounting 1346 ind-as ChangesInOtherIntangibleAssets Increase (decrease) in other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard General Instructions - Balance 1347 ind-as ChangesInOtherIntangibleAssetsAbstract Changes in Other intangible assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (ii) 1348 ind-as ChangesInOtherInventories Changes in other inventories http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1349 ind-as ChangesInOtherProvisions Changes in other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Indian accounting 1350 ind-as ChangesInPropertyPlantAndEquipment Increase (decrease) in property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e standard Indian accounting 1351 ind-as ChangesInReimbursementRightsAtFairValue Changes in reimbursement rights, at fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 standard ChangesInTaxRatesOrTaxLawsEnactedOrAnnoun Changes in taxrates ortaxlawsenacted orannounced Indian accounting 1352 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 h cedMember [Member] standard ChangesOfNumberOfOtherEquityInstrumentsOutstChangesofnumberofotherequityinstrumentsoutstanding 1353 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice andingInSharebasedPaymentArrangement in share-based payment arrangement[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1010 ChangesOfNumberOfShareOptionsOutstandingInSChangesofnumberofshareoptionsoutstandinginshare 1354 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice hareBasedPaymentArrangement based payment arrangement ChangesOfWeightedAverageExercisePriceOfOther Changesofweightedaverageexercisepriceofotherequity 1355 ind-as EquityInstrumentsOutstandingInSharebasedPayme instruments outstanding in share-based payment http://www.xbrl.org/2003/role/reference ICAI Common practice ntArrangement arrangement ChangesOfWeightedAverageExercisePriceOfShare Changes of weighted average exercise price of share 1356 ind-as OptionsOutstandingInSharebasedPaymentArrange http://www.xbrl.org/2003/role/reference ICAI Common practice options outstanding in share-based payment arrangement ment General Instructions - Balance 1357 ind-as ChequesDraftsOnHand Cheques, drafts on hand http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(IV)(b) Indian accounting 1358 ind-as ChequesDraftsOnHand Cheques, drafts on hand http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard CircumstancesLeadingToReversalsOfInventoryWriDescription of circumstances leading to reversals of Indian accounting 1359 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 g tedown inventory write-down standard General Instructions - Balance 1360 ind-as ClaimsAgainstCompanyNotAcknowledgedAsDebt Claims against company not acknowledged as debt http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (i)(a) 1361 ind-as ClaimsIncurredButNotReported Claims incurred but not reported http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1362 ind-as ClaimsRecoverableMember Claims recoverable [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)-common practice, General Instructions - Balance 1363 ind-as ClaimsRecoverableMember Claims recoverable [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(c)-common practice 1364 ind-as ClaimsReportedByPolicyholders Claims reported by policyholders http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1365 ind-as ClassesOfAcquiredReceivablesAxis Classes of acquired receivables [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h standard Indian accounting 1366 ind-as ClassesOfAcquiredReceivablesMember Classes of acquired receivables [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h standard Indian accounting 1367 ind-as ClassesOfAssetsAxis Classes of assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard Indian accounting 1368 ind-as ClassesOfAssetsAxis Classes of assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard Indian accounting 1369 ind-as ClassesOfAssetsAxis Classes of assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 standard Indian accounting 1370 ind-as ClassesOfAssetsAxis Classes of assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d ii standard Indian accounting 1371 ind-as ClassesOfAssetsMember Classes of assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard Indian accounting 1372 ind-as ClassesOfAssetsMember Classes of assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard Indian accounting 1373 ind-as ClassesOfAssetsMember Classes of assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 standard Indian accounting 1374 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 3 B67 c standard Indian accounting 1375 ind-as ClassesOfContingentLiabilitiesAxis Classes of contingent liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 standard1011 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 1376 ind-as ClassesOfEntitysOwnEquityInstrumentsAxis Classes of entity's own equity instruments [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard General Instructions - Balance 1377 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I) Indian accounting 1378 ind-as ClassesOfEquityShareCapitalAxis Classes of equity share capital [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard Indian accounting 1379 ind-as ClassesOfFinancialAssetsAxis Classes of financial assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 6 standard Indian accounting 1380 ind-as ClassesOfFinancialInstrumentsAxis Classes of financial instruments [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 standard Indian accounting 1381 ind-as ClassesOfFinancialInstrumentsMember Financial instruments, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 standard Indian accounting 1382 ind-as ClassesOfFinancialLiabilitiesAxis Classes of financial liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 6 standard Indian accounting 1383 ind-as ClassesOfLiabilitiesAxis Classes of liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard General Instructions - Balance 1384 ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV(i) Indian accounting 1385 ind-as ClassesOfOtherIntangibleAssetsAxis Classes of other intangible assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 standard General Instructions - Balance 1386 ind-as ClassesOfPropertyPlantAndEquipmentAxis Classes of property, plant and equipment [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I Indian accounting 1387 ind-as ClassesOfProvisionsAxis Classes of other provisions [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 standard Indian accounting 1388 ind-as ClassesOfProvisionsAxis Classes of other provisions [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Indian accounting 1389 ind-as ClassesOfRegulatoryDeferralAccountBalancesAxisClasses of regulatory deferral account balances [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 standard Indian accounting 1390 ind-as ClassesOfRegulatoryDeferralAccountBalancesAxisClasses of regulatory deferral account balances [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 c standard Indian accounting 1391 ind-as ClassificationOfAssetsAsHeldForSaleMember Classification of assets as held for sale [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 c standard General Instructions - Balance 1392 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII (i) General Instructions - Balance 1393 ind-as ClassificationOfAssetsBasedOnSecurityMember Classification of assets based on security [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (i) General Instructions - Balance 1394 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i), General Instructions - Balance 1395 ind-as ClassificationOfBorrowingsAxis Classification of borrowings [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i) General Instructions - Balance 1396 ind-as ClassificationOfBorrowingsTable Classification of borrowings [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i) General Instructions - Balance 1397 ind-as ClassificationOfBorrowingsTable Classification of borrowings [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i) General Instructions - Balance 1398 ind-as ClassificationOfCommitmentsAbstract Classification of commitments [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (ii) General Instructions - Balance 1399 ind-as ClassificationOfContingentLiabilitiesAbstract Classification of contingent liabilities [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (i)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1012 Companies Annexure to Companies 1400 ind-as ClassificationOfCSRSpendingAxis Classification of CSR spending [Axis] http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 General Instructions - Balance 1401 ind-as ClassificationOfCurrentInvestmentsAxis Classification of current investments [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) General Instructions - Balance 1402 ind-as ClassificationOfInventoriesAxis Classification of inventories [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I)(i) General Instructions - Balance 1403 ind-as ClassificationOfInventoriesLineItems Classification of inventories [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I)(i) General Instructions - Balance 1404 ind-as ClassificationOfInventoriesTable Classification of inventories [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I)(i) General Instructions - Balance 1405 ind-as ClassificationOfNoncurrentInvestmentsAxis Classification of non-current investments [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI General Instructions - Balance 1406 ind-as ClassOfCurrentInvestments Class of current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) (i) DisclosureOfNotesOnCurrentInvestmentsExplanat Disclosure of notes on current investments explanatory General Instructions - Balance 1407 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ory [Text Block] sheet -B(II), common practice General Instructions - Balance 1408 ind-as ClassOfNoncurrentInvestments Class of non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI(i) Indian accounting 1409 ind-as ClosingForeignExchangeRate Closing foreign exchange rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 1410 ind-as CommencementOfMajorLitigationMember Commencement of major litigation [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 j standard CommentaryByManagementOnSignificantCashAn Commentarybymanagementonsignificantcashandcash Indian accounting 1411 ind-as dCashEquivalentBalancesHeldByEntityThatAreNo equivalentbalancesheldbyentitythatarenotavailablefor http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 48 standard tAvailableForUseByGroup use by group 1412 ind-as CommercialContractualRightsMember Commercial contractual rights [Member] http://www.xbrl.org/2003/role/reference MCA 1413 ind-as CommercialPaperMember Commercial paper [Member] http://www.xbrl.org/2003/role/reference MCA GeneralInstructions-PL-7(a) 1414 ind-as CommissionEmployees Commission employees http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice General Instructions - PL - 7; 1415 ind-as CommissionPaidOtherSellingAgents Commission paid other selling agents http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1416 ind-as CommissionPaidSoleBuyingAgents Commission paid sole buying agents http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1417 ind-as CommissionPaidSoleSellingAgents Commission paid sole selling agents http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(a) 1418 ind-as CommissionToDirectors Commission to directors http://www.xbrl.org/2003/role/reference MCA Schedule III ; Common Practice CommissionToDirectorsOtherThanWholeTimeDir Commissiontodirectorsotherthanwholetimedirectoror General Instructions - PL - 7; 1419 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ectorOrManagingDirectorOrManager managing director or manager common practice GeneralInstructions-PL-7(a) 1420 ind-as CommissionToManager Commission to manager http://www.xbrl.org/2003/role/reference MCA Schedule III ; Common Practice General Instructions - Balance 1421 ind-as Commitments Commitments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (ii) CommitmentsForDevelopmentOrAcquisitionOfBioCommitmentsfordevelopmentoracquisitionofbiological Indian accounting 1422 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 49 b logicalAssets assets standard Indian accounting 1423 ind-as CommitmentsInRelationToJointVentures Commitments in relation to joint ventures http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 23 a standard CommitmentsMadeByEntityRelatedPartyTransacti Indian accounting 1424 ind-as Commitments made by entity, related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 i ons standard CommitmentsMadeOnBehalfOfEntityRelatedParty Commitments made on behalf of entity, related party Indian accounting 1425 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 i Transactions transactions standard1013 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1426 ind-as CommodityPriceRiskMember Commodity price risk [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1427 ind-as CompanyInventoriesMember Company inventories [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I)(i) Indian accounting 1428 ind-as CompanyOtherIntangibleAssetsMember Company other intangible assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard CompensationFromThirdPartiesForItemsOfPropert Compensation from third parties for items of property, Indian accounting 1429 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 74 d yPlantAndEquipment plant and equipment that were impaired, lost or given up standard Statementofchangesinequity- 1430 ind-as ComponentsOfEquityAxis Components of equity [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III B Indian accounting 1431 ind-as ComponentsOfEquityAxis Components of equity [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 standard ComponentsOfOtherComprehensiveIncomeThatW Componentsofothercomprehensiveincomethatwillbe 1432 ind-as illBeReclassifiedToProfitOrLossBeforeTaxAbstrac http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (B) reclassified to profit or loss, before tax [Abstract] t ComponentsOfOtherComprehensiveIncomeThatW Componentsofothercomprehensiveincomethatwillbe 1433 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (B) illBeReclassifiedToProfitOrLossNetOfTaxAbstract reclassified to profit or loss, net of tax [Abstract] ComponentsOfOtherComprehensiveIncomeThatW Componentsofothercomprehensiveincomethatwillnot 1434 ind-as illNotBeReclassifiedToProfitOrLossBeforeTaxAbs http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (A) be reclassified to profit or loss, before tax [Abstract] tract ComponentsOfOtherComprehensiveIncomeThatW Componentsofothercomprehensiveincomethatwillnot Indian accounting 1435 ind-as illNotBeReclassifiedToProfitOrLossBeforeTaxAbs http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 be reclassified to profit or loss, before tax [Abstract] standard tract ComponentsOfOtherComprehensiveIncomeThatW Componentsofothercomprehensiveincomethatwillnot 1436 ind-as illNotBeReclassifiedToProfitOrLossNetOfTaxAbst http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (A) be reclassified to profit or loss, net of tax [Abstract] ract ComponentsOfOtherComprehensiveIncomeThatW Componentsofothercomprehensiveincomethatwillnot Indian accounting 1437 ind-as illNotBeReclassifiedToProfitOrLossNetOfTaxAbst http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a be reclassified to profit or loss, net of tax [Abstract] standard ract Indian accounting 1438 ind-as ComprehensiveIncome Comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 a standard Indian accounting 1439 ind-as ComprehensiveIncome Comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a standard Indian accounting 1440 ind-as ComprehensiveIncome Comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 1441 ind-as ComprehensiveIncome Comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard Indian accounting 1442 ind-as ComprehensiveIncome Comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 81A c standard Indian accounting 1443 ind-as ComprehensiveIncome Comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 i standard Indian accounting 1444 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 b standard Indian accounting 1445 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a ii standard Indian accounting 1446 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 81A c standard Indian accounting 1447 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 2 B10 b standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1014 Indian accounting 1448 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1012 B12 b ix standard Indian accounting 1449 ind-as ComprehensiveIncomeAsPerIndAs Comprehensive income as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 a standard Indian accounting 1450 ind-as ComprehensiveIncomeAsPerIndianGaap Comprehensive income as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Indian accounting 1451 ind-as ComprehensiveIncomeAsPerIndianGaap Comprehensive income as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 standard Indian accounting 1452 ind-as ComprehensiveIncomeAsPerIndianGaap Comprehensive income as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard ComprehensiveIncomeAttributableToNoncontrolli Comprehensive income, attributable to non-controlling Indian accounting 1453 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 a ngInterests interests standard ComprehensiveIncomeAttributableToOwnersOfPa Indian accounting 1454 ind-as Comprehensive income, attributable to owners of parent http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 a rent standard ComprehensiveIncomeOCIComponentsPresented ComprehensiveincomeOCIcomponentspresentedbefore PartIIof-StatementofProfit 1455 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III BeforeTaxAbstract tax [Abstract] and loss (XIV) ComprehensiveIncomeOCIComponentsPresented ComprehensiveincomeOCIcomponentspresentednetof PartIIof-StatementofProfit 1456 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III NetOfTaxAbstract tax [Abstract] and loss (XIV) Indian accounting 1457 ind-as ComprehensiveIncomeOfAssociate Comprehensive income of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 1458 ind-as ComprehensiveIncomeOfSubsidiary Comprehensive income of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard Indian accounting 1459 ind-as ComputerEquipmentsMember Computer equipments [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 standard General Instructions - Balance 1460 ind-as ComputerSoftwareMember Computer software [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (b) Indian accounting 1461 ind-as ComputerSoftwareMember Computer software [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 c standard Indian accounting 1462 ind-as ConcentrationsOfRisk Description of concentrations of risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 34 c standard 1463 ind-as ConsensusPricingMember Consensus pricing [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1464 ind-as ConsiderationPaidReceived Consideration paid (received) http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 40 a standard SEBI Employee Stock Option Scheme and 1465 ind-as ConsiderationReceivedAgainstIssuanceOfShares Consideration received against issuance of shares http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (e) Employee Stock Purchase Scheme guidelines 1999 Indian accounting 1466 ind-as ConsolidatedStructuredEntitiesAxis Consolidated structured entities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 standard ConstantPrepaymentRateSignificantUnobservableI Constantprepaymentrate,significantunobservableinputs, 1467 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice nputsLiabilities liabilities Indian accounting 1468 ind-as ConsumableBiologicalAssetsMember Consumable biological assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard1015 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1469 ind-as ConsumerLoansMember Consumer loans [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - PL - 7; 1470 ind-as ConsumptionOfStoresAndSpareParts Consumption of stores and spare parts http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 1471 ind-as ContingenciesRelatedToGovernmentGrantMemberContingencies related to government grant [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard Statementofchangesinequity- 1472 ind-as ContingencyReserveMember Contingency reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice, General Instructions - Balance 1473 ind-as ContingencyReserveMember Contingency reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice ContingentConsiderationArrangementsAndIndemn Contingent consideration arrangements and Indian accounting 1474 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 g i ificationAssetsRecognisedAsOfAcquisitionDate indemnification assets recognised as of acquisition date standard General Instructions - Balance 1475 ind-as ContingentLiabilities Contingent liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (i) General Instructions - Balance 1476 ind-as ContingentLiabilitiesAndCommitments Contingent liabilities and commitments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H General Instructions - Balance 1477 ind-as ContingentLiabilitiesAndCommitmentsAbstract Contingent liabilities and commitments [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H ContingentLiabilitiesIncurredByVenturerInRelatio Contingent liabilities incurred in relation to interests in Indian accounting 1478 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 23 b nToInterestsInJointVentures joint ventures standard ContingentLiabilitiesIncurredInRelationToInterestsContingent liabilities incurred in relation to interests in Indian accounting 1479 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 23 b InAssociates associates standard ContingentLiabilitiesInRespectOfDerivativeTransa Contingentliabilitiesinrespectofderivativetransactions 1480 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ctionsMember [Member] ContingentLiabilitiesInRespectOfTechnologyKno Contingentliabilitiesinrespectoftechnologyknow-how 1481 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice wHowFeesRoyaltiesMember fees royalties [Member] Indian accounting 1482 ind-as ContingentLiabilitiesMember Contingent liabilities [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 3 B67 c standard Indian accounting 1483 ind-as ContingentLiabilitiesMember Contingent liabilities [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard Indian accounting 1484 ind-as ContingentLiabilitiesOfJointVentureMember Contingent liabilities of joint venture [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard ContingentLiabilitiesRecognisedAsOfAcquisition Indian accounting 1485 ind-as Contingent liabilities recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i Date standard ContingentLiabilitiesRecognisedInBusinessCombi Indian accounting 1486 ind-as Contingent liabilities recognised in business combination http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c nation standard ContingentLiabilityArisingFromPostemploymentB Contingentliabilityarisingfrompost-employmentbenefit Indian accounting 1487 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 152 enefitObligationsMember obligations [Member] standard ContingentLiabilityArisingFromPostemploymentB Contingentliabilityarisingfrompost-employmentbenefit Indian accounting 1488 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 enefitObligationsMember obligations [Member] standard ContingentLiabilityForDecommissioningRestoratioContingentliabilityfordecommissioningrestorationand Indian accounting 1489 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 nAndRehabilitationCostsMember rehabilitation costs [Member] standard Indian accounting 1490 ind-as ContingentLiabilityForGuaranteesMember Contingent liability for guarantees [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard 1491 ind-as ContingentLiabilityInForeignExchangeMember Contingent liability in foreign exchange [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 1492 ind-as ContingentLiabilityOnBillDiscountedMember Contingent liability on bill discounted [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1016 ContingentLiabilityOnDisputedCustomDemandsM Contingent liability on disputed custom demands 1493 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ember [Member] ContingentLiabilityOnDisputedExciseDemandsMe 1494 ind-as Contingent liability on disputed excise demands [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice mber 1495 ind-as ContingentLiabilityOnDisputedIncomeTaxMemberContingent liability on disputed income tax [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ContingentLiabilityOnDisputedLiabilitiesPending Contingentliabilityondisputedliabilitiespendingbefore 1496 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice BeforeCourtMember court [Member] ContingentLiabilityOnDisputedLiabilityRelatingTo Contingent liability on disputed liability relating to 1497 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice EmployeesAndOtherStaffMember employees and other staff [Member] 1498 ind-as ContingentLiabilityOnDisputedSalesTaxMember Contingent liability on disputed sales tax [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ContingentLiabilityOnDisputedServiceTaxDemandContingent liability on disputed service tax demands 1499 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sMember [Member] ContingentLiabilityOnDisputedTaxLiabilitiesRelatiContingentliabilityondisputedtaxliabilitiesrelatingto 1500 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ngToSalesServiceAndIncomeMember sales service and income [Member] ContingentLiabilityOnEnvironmentalLiabilitiesMe 1501 ind-as Contingent liability on environmental liabilities [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice mber 1502 ind-as ContingentLiabilityOnLeaseCommitmentsMember Contingent liability on lease commitments [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ContingentLiabilityOnLiquidatedDamagesForDela Contingent liability on liquidated damages for delayin 1503 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice yInDeliveryOfGoodsMember delivery of goods [Member] ContingentLiabilityOnOtherDisputedTaxLiabilities Contingent liability on other disputed tax liabilities 1504 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Member [Member] ContingentLiabilityOnUncalledLiabilityOnPartlyPaContingentliabilityonuncalledliabilityonpartlypaid-up 1505 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice idUpSharesMember shares [Member] ContingentLiabilityRelatingToProvisionsUnderCo Contingentliabilityrelatingtoprovisionsundercompanies 1506 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice mpaniesActMember act [Member] Indian accounting 1507 ind-as ContingentRentsRecognisedAsExpense Contingent rents recognised as expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 c standard Indian accounting 1508 ind-as ContingentRentsRecognisedAsExpense Contingent rents recognised as expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 c standard ContingentRentsRecognisedAsExpenseClassifiedAContingent rents recognised as expense classified as Indian accounting 1509 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 c sFinanceLease finance lease standard ContingentRentsRecognisedAsExpenseClassifiedAContingent rents recognised as expense, classified as Indian accounting 1510 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 c sOperatingLease operating lease standard Indian accounting 1511 ind-as ContingentRentsRecognisedAsIncome Contingent rents recognised as income http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 e standard Indian accounting 1512 ind-as ContingentRentsRecognisedAsIncome Contingent rents recognised as income http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 b standard ContingentRentsRecognisedAsIncomeClassifiedAsContingent rents recognised as income classified as Indian accounting 1513 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 e FinanceLease finance lease standard ContingentRentsRecognisedAsIncomeClassifiedAsContingent rents recognised as income classified as Indian accounting 1514 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 b OperatingLease operating lease standard ContinuingInvolvementInDerecognisedFinancialA Continuinginvolvementin derecognised financialassets Indian accounting 1515 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 ssetsByTypeOfInstrumentAxis by type of instrument [Axis] standard ContinuingInvolvementInDerecognisedFinancialA Continuinginvolvementin derecognised financialassets Indian accounting 1516 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 ssetsByTypeOfTransferAxis by type of transfer [Axis] standard Indian accounting 1517 ind-as ContractAssetsMember Contract assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H b iii standard1017 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 1518 ind-as ContractCost Contract cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 16 standard Indian accounting 1519 ind-as ContractCostAbstract Contract cost [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 16 standard ContractualAmountsToBeExchangedInDerivativeFContractual amounts to be exchanged in derivative Indian accounting 1520 ind-as inancialInstrumentForWhichGrossCashFlowsAreE financial instrument for which gross cash flows are http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11D d standard xchanged exchanged ContractualCommitmentsForAcquisitionOfIntangi Contractual commitments for acquisition of intangible Indian accounting 1521 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 e bleAssets assets standard ContractualCommitmentsForAcquisitionOfPropert Contractualcommitmentsforacquisitionofproperty,plant Indian accounting 1522 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 74 c yPlantAndEquipment and equipment standard ContributionsToPlanByEmployerNetDefinedBenef Contributions to plan by employer, net defined benefit Indian accounting 1523 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 f itLiabilityAssets liability (assets) standard ContributionsToPlanByPlanParticipantsNetDefine Contributions to plan by plan participants, net defined Indian accounting 1524 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 f dBenefitLiabilityAssets benefit liability (assets) standard ContributionsToPlanNetDefinedBenefitLiabilityAs Indian accounting 1525 ind-as Contributions to plan, net defined benefit liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 f sets standard GeneralInstructions-PL-7(a) 1526 ind-as ContributionToProvidentAndOtherFunds Contribution to provident and other funds http://www.xbrl.org/2003/role/reference MCA Schedule III (ii) ContributionToProvidentAndOtherFundsForContr Contribution to provident and other funds for contract GeneralInstructions-PL-7(a) 1527 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III actLabour labour (ii) GeneralInstructions-PL-7(a) 1528 ind-as ContributionToProvidentAndOtherFundsForOthersContribution to provident and other funds for others http://www.xbrl.org/2003/role/reference MCA Schedule III (ii) 1529 ind-as ContributionToProvidentFundScheme Contribution to provident fund scheme http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1530 ind-as CopyrightsMember Copyrights [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (e) CopyrightsPatentsAndOtherOperatingRightsMemb General Instructions - Balance 1531 ind-as Copyrights, patents and other operating rights [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III er sheet -A. IV (i) (e) CopyrightsPatentsAndOtherOperatingRightsMemb Indian accounting 1532 ind-as Copyrights, patents and other operating rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 e er standard Indian accounting 1533 ind-as CorporateLoansMember Corporate loans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 c standard Indian accounting 1534 ind-as CorrectionOfPriorPeriodErrors Correction of prior period errors http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 f standard Indian accounting 1535 ind-as CostApproachMember Cost approach [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 62 standard Indian accounting 1536 ind-as CostDesignTechnicalAssistanceContracts Cost design technical assistance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (f) standard General Instructions - PL - 7; 1537 ind-as CostDryWells Cost dry wells http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1538 ind-as CostEffluentDisposal Cost effluent disposal http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1539 ind-as CostFreight Cost freight http://www.xbrl.org/2003/role/reference MCA Schedule III common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1018 SEBI Employee Stock Option CostIncurredByHoldingCompanyForIssuingOption Costincurredbyholdingcompanyforissuingoptionsor Scheme and 1540 ind-as sOrSharesUnderEmployeeStockOptionOrStockPur shares under employee stock option or stock purchase http://www.xbrl.org/2003/role/reference SEBI Para 22.7 Employee Stock chaseScheme scheme Purchase Scheme guidelines 1999 General Instructions - PL - 7; 1541 ind-as CostLeaseRentals Cost lease rentals http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1542 ind-as CostLoadingAndUnloading Cost loading and unloading http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1543 ind-as CostOctroi Cost octroi http://www.xbrl.org/2003/role/reference MCA Schedule III common practice CostOfInventoriesRecognisedAsExpenseDuringPe Indian accounting 1544 ind-as Cost of inventories recognised as expense during period http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 d riod standard PartIIof-StatementofProfit 1545 ind-as CostOfMaterialsConsumed Cost of materials consumed http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) Indian accounting 1546 ind-as CostOfMaterialsConsumed Cost of materials consumed http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 102 standard Indian accounting 1547 ind-as CostOfRestructuringOfEnterprise Cost of restructuring of enterprise http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 (b) standard General Instructions - PL - 7; 1548 ind-as CostOtherTransporting Cost other transporting http://www.xbrl.org/2003/role/reference MCA Schedule III common practice SEBI Employee Stock Option CostReimbursedBySubsidiaryCompanyForIssuing Costreimbursedbysubsidiarycompanyforissuingoptions Scheme and 1549 ind-as OptionsOrSharesUnderEmployeeStockOptionOrSt orsharesunderemployeestockoptionorstockpurchase http://www.xbrl.org/2003/role/reference SEBI Para 22.7A Employee Stock ockPurchaseScheme scheme Purchase Scheme guidelines 1999 General Instructions - PL - 7; 1550 ind-as CostRepairsMaintenanceOtherAssets Cost repairs maintenance other assets http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1551 ind-as CostRoyalty Cost royalty http://www.xbrl.org/2003/role/reference MCA Schedule III common practice CostsIncurredAndRecognisedProfitsLessRecognis Costs incurred and recognised profits (less recognised Indian accounting 1552 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 40 a edLosses losses) standard CostTaxesOtherLeviesByGovernmentLocalAuthori General Instructions - PL - 7; 1553 ind-as Cost taxes other levies by government local authorities http://www.xbrl.org/2003/role/reference MCA Schedule III ties common practice General Instructions - PL - 7; 1554 ind-as CostTechnicalServices Cost technical services http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1555 ind-as CostTransportation Cost transportation http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1556 ind-as CostTransportationAbstract Cost transportation [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 1557 ind-as CostTransportationAssetsContracts Cost transportation assets contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (d) standard General Instructions - PL - 7; 1558 ind-as CostWarehousing Cost warehousing http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 1559 ind-as CostWaterCharges Cost water charges http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 1560 ind-as CounterpartiesAxis Counterparties [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B52 standard1019 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 1561 ind-as CountryOfDomicileMember Country of domicile [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 a standard Indian accounting 1562 ind-as CountryOfDomicileMember Country of domicile [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 b standard CountryOfIncorporationOfEntityWhoseConsolidat Country of incorporation of entity whose consolidated Indian accounting 1563 ind-as edFinancialStatementsHaveBeenProducedForPubli http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 a financial statements have been produced for public use standard cUse Indian accounting 1564 ind-as CountryOfIncorporationOfJointOperation Country of incorporation of joint operation http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iii standard Indian accounting 1565 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iii standard Indian accounting 1566 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii standard Indian accounting 1567 ind-as CountryOfIncorporationOfJointVenture Country of incorporation of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii standard Indian accounting 1568 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii standard Indian accounting 1569 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iii standard Indian accounting 1570 ind-as CountryOfIncorporationOrResidenceOfAssociate Country of incorporation of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii standard Indian accounting 1571 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B b standard Indian accounting 1572 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 b standard Indian accounting 1573 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii standard Indian accounting 1574 ind-as CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii standard CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary Indian accounting 1575 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B b Consolidated consolidated standard CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary Indian accounting 1576 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 b Consolidated consolidated standard CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary Indian accounting 1577 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii Consolidated consolidated standard CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary Indian accounting 1578 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii Consolidated consolidated standard Indian accounting 1579 ind-as CreditDerivativeFairValue Credit derivative, fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G a standard Indian accounting 1580 ind-as CreditDerivativeNominalAmount Credit derivative, nominal amount http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G a standard Indian accounting 1581 ind-as CreditImpairmentOfFinancialInstrumentsAxis Credit impairment of financial instruments [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1020 Indian accounting 1582 ind-as CreditImpairmentOfFinancialInstrumentsMember Credit impairment of financial instruments [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H standard Indian accounting 1583 ind-as CreditRiskMember Credit risk [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 32 standard GuidanceNoteon 1584 ind-as CSRExpenditure CSR expenditure http://www.xbrl.org/2003/role/reference ICAI CSR Para 17 of Guidance Note on GuidanceNoteonAccounting for Expenditure on 1585 ind-as CSRExpenditureProvision CSR expenditure provision http://www.xbrl.org/2003/role/reference ICAI CSR Corporate SocialResponsibility Activities Indian accounting 1586 ind-as CSRExpenditureProvisionMember CSR expenditure provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Companies Annexure to Companies 1587 ind-as CSRProjectOrActivityIdentified CSR project or activity identified http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 1588 ind-as CumulativeAmountProvidedTillPreviousYear Cumulative amount provided till previous year http://www.xbrl.org/2003/role/reference MCA Nidhi Rules, 2014 Rule 20(5)(a) Companies Annexure to Companies 1589 ind-as CumulativeExpenditureUptoReportingPeriod Cumulative expenditure upto reporting period http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 CumulativeGainLossOnDisposalOfInvestmentsInECumulativegain(loss)ondisposalofinvestmentsinequity Indian accounting 1590 ind-as quityInstrumentsDesignatedAsMeasuredAtFairVal instruments designated at fair value through other http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11B c standard ueThroughOtherComprehensiveIncome comprehensive income Indian accounting 1591 ind-as CumulativePreferenceDividendsNotRecognised Cumulative preference dividends not recognised http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 137 b standard CumulativeUnrecognisedShareOfLossesOfAssocia Indian accounting 1592 ind-as Cumulative unrecognised share of losses of associates http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 c tes standard CumulativeUnrecognisedShareOfLossesOfJointVe Indian accounting 1593 ind-as Cumulative unrecognised share of losses of joint ventures http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 c ntures standard Indian accounting 1594 ind-as CurrencyRiskMember Currency risk [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Defined terms standard Indian accounting 1595 ind-as CurrencySwapContractMember Currency swap contract [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard General Instructions - Balance 1596 ind-as CurrentAdvances Advances, current http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)common practice General Instructions - Balance 1597 ind-as CurrentAdvances Advances, current http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(c)common practice CurrentAndDeferredTaxRelatingToItemsCharged Aggregate current and deferred tax relating to items Indian accounting 1598 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 a OrCreditedDirectlyToEquity credited (charged) directly to equity standard PartIof-Balancesheet-Assets 1599 ind-as CurrentAssets Current assets http://www.xbrl.org/2003/role/reference MCA Schedule III (2) Indian accounting 1600 ind-as CurrentAssets Current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b i standard Indian accounting 1601 ind-as CurrentAssets Current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 66 standard1021 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 1602 ind-as CurrentAssets Current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard PartIof-Balancesheet-Assets 1603 ind-as CurrentAssetsAbstract Current assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (2) Indian accounting 1604 ind-as CurrentAssetsOfAssociate Current assets of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 1605 ind-as CurrentAssetsOfSubsidiary Current assets of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard Indian accounting 1606 ind-as CurrentAssetsRecognisedAsOfAcquisitionDate Current assets recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard CurrentEstimateOfFutureCashOutflowsToBePaidT Currentestimateoffuturecashoutflowstobepaidtofulfil Indian accounting 1607 ind-as oFulfilObligationSignificantUnobservableInputsAs http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 d obligation, significant unobservable inputs, assets standard sets CurrentEstimateOfFutureCashOutflowsToBePaidT Currentestimateoffuturecashoutflowstobepaidtofulfil Indian accounting 1608 ind-as oFulfilObligationSignificantUnobservableInputsEn obligation, significant unobservable inputs, entity's own http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 d standard titysOwnEquityInstruments equity instruments CurrentEstimateOfFutureCashOutflowsToBePaidT Currentestimateoffuturecashoutflowstobepaidtofulfil Indian accounting 1609 ind-as oFulfilObligationSignificantUnobservableInputsLi http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 d obligation, significant unobservable inputs, liabilities standard abilities PartIof-Balancesheet-Assets 1610 ind-as CurrentFinancialAssets Current financial assets http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) Indian accounting 1611 ind-as CurrentFinancialAssets Current financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard PartIof-Balancesheet-Assets 1612 ind-as CurrentFinancialAssetsAbstract Current financial assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) PartIof-Balancesheet-Equity 1613 ind-as CurrentFinancialLiabilities Current financial liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (a) Indian accounting 1614 ind-as CurrentFinancialLiabilities Current financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard PartIof-Balancesheet-Equity 1615 ind-as CurrentFinancialLiabilitiesAbstract Current financial liabilities [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (a) Indian accounting 1616 ind-as CurrentInventories Current inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 g standard Indian accounting 1617 ind-as CurrentInventories Current inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 68 standard Indian accounting 1618 ind-as CurrentInventories Current inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 b standard PartIof-Balancesheet-Assets 1619 ind-as CurrentInvestments Current investments http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) (i) Indian accounting 1620 ind-as CurrentInvestments Current investments http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard PartIof-Balancesheet-Equity 1621 ind-as CurrentLiabilities Current liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) Indian accounting 1622 ind-as CurrentLiabilities Current liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 69 standard PartIof-Balancesheet-Equity 1623 ind-as CurrentLiabilitiesAbstract Current liabilities [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) Indian accounting 1624 ind-as CurrentLiabilitiesOfAssociate Current liabilities of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1022 Indian accounting 1625 ind-as CurrentLiabilitiesOfSubsidiary Current liabilities of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard CurrentLiabilitiesPortionOfShareApplicationMone Current liabilities portion of share application money 1626 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice yPendingAllotment pending allotment Indian accounting 1627 ind-as CurrentLiabilitiesRecognisedAsOfAcquisitionDate Current liabilities recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard General Instructions - Balance 1628 ind-as CurrentMaturitiesOfFinanceLeaseObligations Current maturities of finance lease obligations http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (II) (b) General Instructions - Balance 1629 ind-as CurrentMaturitiesOfLongTermDebt Current maturities of long-term debt http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (II) (a) CurrentServiceCostNetDefinedBenefitLiabilityAss Indian accounting 1630 ind-as Current service cost, net defined benefit liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 a ets standard PartIIof-StatementofProfit 1631 ind-as CurrentTax Current tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (VIII)(i) PartII-StatementProfit&Loss 1632 ind-as CurrentTaxAbstract Current tax [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III account - VII (1) PartIof-Balancesheet-Assets 1633 ind-as CurrentTaxAssets Current tax assets http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (c) Indian accounting 1634 ind-as CurrentTaxAssets Current tax assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 n standard Indian accounting 1635 ind-as CurrentTaxExpenseIncome Current tax expense (income) http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 a standard CurrentTaxExpenseIncomeAndAdjustmentsForCurCurrenttaxexpense(income)andadjustmentsforcurrent Indian accounting 1636 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 rentTaxOfPriorPeriods tax of prior periods standard PartIof-Balancesheet-Equity 1637 ind-as CurrentTaxLiabilities Current tax liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (d) Indian accounting 1638 ind-as CurrentTaxLiabilities Current tax liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 n standard 1639 ind-as CurrentTaxPertainingToCurrentYear Current tax pertaining to current year http://www.xbrl.org/2003/role/reference ICAI Common practice 1640 ind-as CurrentTaxPertainingToPreviousYears Current tax pertaining to previous years http://www.xbrl.org/2003/role/reference ICAI Common practice CurrentTaxRelatingToItemsChargedOrCreditedDir Currenttaxrelatingtoitemscredited(charged)directlyto Indian accounting 1641 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 a ectlyToEquity equity standard Indian accounting 1642 ind-as CurrentTradeReceivables Current trade receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 68 standard Indian accounting 1643 ind-as CurrentTradeReceivables Current trade receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 b standard General Instructions - PL - 7; 1644 ind-as CustodialFees Custodial fees http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 1645 ind-as CustomerDepositsRefundableCurrent Customer deposits refundable, current http://www.xbrl.org/2003/role/reference ICAI Common practice CustomerrelatedIntangibleAssetsRecognisedAsOf Customer-related intangible assets recognised as of Indian accounting 1646 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i AcquisitionDate acquisition date standard DateAsAtWhichEntityPlansToApplyNewIndAsInit Indian accounting 1647 ind-as Date as at which entity plans to apply new Ind AS initially http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 31 d ially standard Indian accounting 1648 ind-as DateByWhichApplicationOfNewIndAsIsRequired Date by which application of new Ind AS is required http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 31 c standard Indian accounting 1649 ind-as DateOfAcquisition2013 Date of acquisition http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 b standard1023 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 1650 ind-as DateOfApprovalForIssueOfFinancialStatements Date of approval for issue of financial statements http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 17 standard DateOfEndOfReportingPeriodOfFinancialStateme Dateofendofreportingperiodoffinancialstatementsof Indian accounting 1651 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 11 a ntsOfSubsidiaryConsolidated subsidiary consolidated standard 1652 ind-as DateOfGrantOfSharebasedPaymentArrangement Date of grant of share-based payment arrangement http://www.xbrl.org/2003/role/reference ICAI Common practice DateOfReclassificationOfFinancialAssetsDueToChDateofreclassificationoffinancialassetsduetochangein Indian accounting 1653 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B a angeInBusinessModel business model standard 1654 ind-as DateToWhichCapitalOfPartnershipFirmRelates Date to which capital of partnership firm relates http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1655 ind-as DebentureRedemptionReserveMember Debenture redemption reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (b) 1656 ind-as DebenturesClaimedButNotPaid Debentures claimed but not paid http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1657 ind-as DebenturesMember Debentures [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(a) DebtInstrumentsAmountContributedToFairValueODebtinstrumentsamountcontributedtofairvalueofplan Indian accounting 1658 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 c fPlanAssets assets standard DebtInstrumentThroughOtherComprehensiveInco DebtinstrumentthroughothercomprehensiveincomeNet GeneralInstructions-PL-6(B) 1659 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III meNetOfTaxAbstract of tax [Abstract] (ii) General Instructions - Balance DebtInstrumentThroughOtherComprehensiveInco Debt instrument through other comprehensive income 1660 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common meMember [Member] practice General Instructions - Balance EquityInstrumentThroughOtherComprehensiveInc Equity instrument through other comprehensive income 1661 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common omeMember [Member] practice 1662 ind-as DebtSecuritiesMember Debt securities [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice DecreaseInAmountOfTreasurySharesOrSharesBou Decreaseinamountoftreasurysharesorsharesbought 1663 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ghtBack back 1664 ind-as DecreaseInEquityShareCapitalDuringPeriod Decrease in equity share capital during period http://www.xbrl.org/2003/role/reference ICAI Common practice DecreaseInFairValueMeasurementDueToChangeInDecreaseinfairvaluemeasurementduetochangeinone Indian accounting 1665 ind-as OneOrMoreUnobservableInputsToReflectReasona ormoreunobservableinputstoreflectreasonablypossible http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii standard blyPossibleAlternativeAssumptionsAssets alternative assumptions, assets DecreaseInFairValueMeasurementDueToChangeIn Decreaseinfairvaluemeasurementduetochangeinone OneOrMoreUnobservableInputsToReflectReasona Indian accounting 1666 ind-as ormoreunobservableinputstoreflectreasonablypossible http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii blyPossibleAlternativeAssumptionsEntitysOwnEqu standard alternative assumptions, entity's own equity instruments ityInstruments DecreaseInFairValueMeasurementDueToChangeInDecreaseinfairvaluemeasurementduetochangeinone Indian accounting 1667 ind-as OneOrMoreUnobservableInputsToReflectReasona ormoreunobservableinputstoreflectreasonablypossible http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii standard blyPossibleAlternativeAssumptionsLiabilities alternative assumptions, liabilities Indian accounting 1668 ind-as DecreaseInNumberOfSharesDuringPeriod Decrease in number of shares during period http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iv standard Indian accounting 1669 ind-as DecreaseInNumberOfSharesDuringPeriodAbstract Decrease in number of shares during period [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iv standard DecreaseThroughBalancesRecoveredInCurrentPeriDecrease through balances recovered in current period, Indian accounting 1670 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a ii odRegulatoryDeferralAccountDebitBalances regulatory deferral account debit balances standard DecreaseThroughBalancesReversedInCurrentPerio Decrease through balances reversed in current period, Indian accounting 1671 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a ii dRegulatoryDeferralAccountCreditBalances regulatory deferral account credit balances standard DecreaseThroughBenefitsPaidReimbursementRigh Decreasethroughbenefitspaid,reimbursementrights,at Indian accounting 1672 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 g tsAtFairValue fair value standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1024 DecreaseThroughClassifiedAsHeldForSaleGoodwi Indian accounting 1673 ind-as Decrease through classified as held for sale, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e ii ll standard DecreaseThroughClassifiedAsHeldForSaleGoodwi Decrease through classified as held for sale, goodwill Indian accounting 1674 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d iv llBusinessCombinations business combinations standard DecreaseThroughClassifiedAsHeldForSaleInvestm Decrease through classifiedas heldfor sale,investment Indian accounting 1675 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d iii entProperty property standard DecreaseThroughClassifiedAsHeldForSaleOtherIntDecrease through classified as held for sale, other General Instructions - Balance 1676 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III angibleAssets intangible assets sheet -A. IV (ii) DecreaseThroughClassifiedAsHeldForSaleOtherIntDecrease through classified as held for sale, other Indian accounting 1677 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e ii angibleAssets intangible assets standard DecreaseThroughClassifiedAsHeldForSalePropertyDecreasethroughclassifiedasheldforsale,property,plant Indian accounting 1678 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e ii PlantAndEquipment and equipment standard DecreaseThroughDerecognitionExposureToCredit Decreasethroughderecognition,exposuretocreditriskon Indian accounting 1679 ind-as RiskOnLoanCommitmentsAndFinancialGuarantee http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I c loan commitments and financial guarantee contracts standard Contracts Indian accounting 1680 ind-as DecreaseThroughDerecognitionFinancialAssets Decrease through derecognition, financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I c standard DecreaseThroughDisposalsRegulatoryDeferralAcc Decrease through disposals, regulatory deferral account Indian accounting 1681 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii ountCreditBalances credit balances standard DecreaseThroughDisposalsRegulatoryDeferralAcc Decrease through disposals, regulatory deferral account Indian accounting 1682 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii ountDebitBalances debit balances standard DecreaseThroughImpairmentsRegulatoryDeferralADecreasethroughimpairments,regulatorydeferralaccount Indian accounting 1683 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii ccountDebitBalances debit balances standard DecreaseThroughLossOfControlOfSubsidiaryGood Indian accounting 1684 ind-as Decrease through loss of control of subsidiary, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e will standard DecreaseThroughLossOfControlOfSubsidiaryOthe Decrease through loss of control of subsidiary, other General Instructions - Balance 1685 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rIntangibleAssets intangible assets sheet -A. IV (ii) DecreaseThroughLossOfControlOfSubsidiaryOthe Decrease through loss of control of subsidiary, other Indian accounting 1686 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e rIntangibleAssets intangible assets standard DecreaseThroughLossOfControlOfSubsidiaryOthe Decrease through loss of control of subsidiary, other Indian accounting 1687 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 rProvisions provisions standard DecreaseThroughLossOfControlOfSubsidiaryProp Decreasethroughlossofcontrolofsubsidiary,property, Indian accounting 1688 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e ertyPlantAndEquipment plant and equipment standard DecreaseThroughTransferToLiabilitiesIncludedIn Decreasethroughtransfertoliabilitiesincludedindisposal Indian accounting 1689 ind-as DisposalGroupsClassifiedAsHeldForSaleOtherPro http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 groups classified as held for sale, other provisions standard visions Indian accounting 1690 ind-as DecreaseThroughWriteoffFinancialAssets Decrease through write-off, financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I c standard DeductibleTemporaryDifferencesForWhichNoDefeDeductible temporary differences for which no deferred tax Indian accounting 1691 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 e rredTaxAssetsIsRecognised Assets is recognised standard 1692 ind-as DeductionsInEquityShareWarrantsDuringPeriod Deductions in equity share warrants during period http://www.xbrl.org/2003/role/reference ICAI Common practice Statementofchangesinequity- 1693 ind-as DeductionsToReserves Deductions to reserves http://www.xbrl.org/2003/role/reference MCA Schedule III B 1694 ind-as DeductionsToReserves Deductions to reserves http://www.xbrl.org/2003/role/reference ICAI Common practice Statementofchangesinequity- 1695 ind-as DeductionsToReservesAbstract Deductions to reserves [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III B1025 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1696 ind-as DeductionsToReservesAbstract Deductions to reserves [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice DeemedCostOfInvestmentsForWhichDeemedCostIAggregatedeemedcostofinvestmentsforwhichdeemed Indian accounting 1697 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 31 b sFairValue cost is fair value standard DeemedCostOfInvestmentsForWhichDeemedCostIAggregatedeemedcostofinvestmentsforwhichdeemed Indian accounting 1698 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 31 a sPreviousGAAPCarryingAmount cost is previous GAAP carrying amount standard DeferredAcquisitionCostsArisingFromInsuranceCo Indian accounting 1699 ind-as Deferred acquisition costs arising from insurance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e ntracts standard General Instructions - Balance 1700 ind-as DeferredEmployeeCompensationMember Deferred employee compensation [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 1701 ind-as DeferredIncomeRecognisedAsOfAcquisitionDate Deferred income recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard DeferredPaymentForAcquisitionOfPropertyPlantA Deferred paymentfor acquisition ofproperty, plantand 1702 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ndEquipmentMember equipment [Member] General Instructions - Balance 1703 ind-as DeferredPaymentLiabilitiesMember Deferred payment liabilities [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(c) 1704 ind-as DeferredSalesTaxLoanMember Deferred sales tax loan [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice PartIIof-StatementofProfit 1705 ind-as DeferredTax Deferred tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (VIII)(ii) PartIof-Balancesheet-Assets 1706 ind-as DeferredTaxAssets Deferred tax assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (i) Indian accounting 1707 ind-as DeferredTaxAssets Deferred tax assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 56 standard Indian accounting 1708 ind-as DeferredTaxAssets Deferred tax assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 o standard Indian accounting 1709 ind-as DeferredTaxAssets Deferred tax assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g i standard DeferredTaxAssetsAssociatedWithRegulatoryDefe Deferred tax Assets associated with regulatory deferral Indian accounting 1710 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 24 rralAccountBalances account balances standard DeferredTaxAssetsAssociatedWithRegulatoryDefe Deferred tax Assets associated with regulatory deferral Indian accounting 1711 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B11 b rralAccountBalances account balances standard DeferredTaxAssetsRecognisedAsOfAcquisitionDat Indian accounting 1712 ind-as Deferred tax assets recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i e standard DeferredTaxAssetsWhenUtilisationIsDependentOn DeferredtaxAssetswhenutilisationisdependentonfuture FutureTaxableProfitsInExcessOfProfitsFromRever taxableprofitsinexcessofprofitsfromreversaloftaxable Indian accounting 1713 ind-as salOfTaxableTemporaryDifferencesAndEntityHasS http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 82 temporary differences and entity has suffered loss in standard ufferedLossInJurisdictionToWhichDeferredTaxAss jurisdiction to which deferred tax Assets relates etsRelates DeferredTaxExpenseArisingFromWritedownOrRe Deferredtaxexpensearisingfromwrite-downorreversal Indian accounting 1714 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 g versalOfWritedownOfDeferredTaxAssets of write-down of deferred tax Assets standard Indian accounting 1715 ind-as DeferredTaxExpenseIncome Deferred tax expense (income) http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g ii standard DeferredTaxExpenseIncomeRecognisedInProfitOr Indian accounting 1716 ind-as Deferred tax expense (income) recognised in profit or loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g ii Loss standard DeferredTaxExpenseIncomeRelatingToOriginationDeferredtaxexpense(income)relatingtooriginationand Indian accounting 1717 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 c AndReversalOfTemporaryDifferences reversal of temporary differences standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1026 DeferredTaxExpenseIncomeRelatingToTaxRateCh Deferredtaxexpense(income)relatingtotaxratechanges Indian accounting 1718 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 d angesOrImpositionOfNewTaxes or imposition of new taxes standard PartIof-Balancesheet-Equity 1719 ind-as DeferredTaxLiabilities Deferred tax liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (c) Indian accounting 1720 ind-as DeferredTaxLiabilities Deferred tax liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 56 standard Indian accounting 1721 ind-as DeferredTaxLiabilities Deferred tax liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 o standard Indian accounting 1722 ind-as DeferredTaxLiabilities Deferred tax liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g i standard DeferredTaxLiabilitiesRecognisedAsOfAcquisition Indian accounting 1723 ind-as Deferred tax liabilities recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i Date standard Indian accounting 1724 ind-as DeferredTaxLiabilityAssets Deferred tax liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g i standard DeferredTaxLiabilityAssociatedWithRegulatoryDe Deferred taxliabilityassociated with regulatorydeferral Indian accounting 1725 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B11 b ferralAccountBalances account balances standard DeferredTaxLiabilityAssociatedWithRegulatoryDe Deferred taxliabilityassociated with regulatorydeferral Indian accounting 1726 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 24 ferralAccountBalances account balances standard DeferredTaxRelatingToItemsChargedOrCreditedD Deferredtaxrelatingtoitemscredited(charged)directlyto Indian accounting 1727 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 a irectlyToEquity equity standard Indian accounting 1728 ind-as DefinedBenefitObligationAtPresentValue Defined benefit obligation, at present value http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 57 a standard Indian accounting 1729 ind-as DefinedBenefitPlansAxis Defined benefit plans [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 138 standard 1730 ind-as DefinedBenefitPlansCategoriesAxis Defined benefit plans categories [Axis] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 1731 ind-as DefinedBenefitPlansMember Defined benefit plans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 138 standard DefinedBenefitPlansThatShareRisksBetweenEntiti Defined benefit plans that share risks between entities Indian accounting 1732 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 149 esUnderCommonControlMember under common control [Member] standard 1733 ind-as DepletionExpense Depletion expense http://www.xbrl.org/2003/role/reference ICAI Common practice 1734 ind-as DepositsAcceptedOrRenewedDuringPeriod Deposits accepted or renewed during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-A Part B (III) General Instructions - Balance 1735 ind-as DepositsFromDirectorsMember Deposits from directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii)(d) -common practice General Instructions - Balance 1736 ind-as DepositsFromDirectorsMember Deposits from directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(c) -common practice General Instructions - Balance 1737 ind-as DepositsFromOthersMember Deposits from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii)(d) -common practice General Instructions - Balance 1738 ind-as DepositsFromOthersMember Deposits from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(c) -common practice 1739 ind-as DepositsMaturedAndClaimedButNotPaid Deposits matured and claimed but not paid http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-A Part B (III) DepositsMaturedAndClaimedButNotPaidDuringPe 1740 ind-as Deposits matured and claimed but not paid during period http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-A Part B (III) riod1027 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 1741 ind-as DepositsMaturedButNotClaimed Deposits matured but not claimed http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-A Part B (III) General Instructions - Balance 1742 ind-as DepositsMember Deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(d) General Instructions - Balance 1743 ind-as DepositsMember Deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(c) 1744 ind-as DepositsRefundableCurrent Deposits refundable, current http://www.xbrl.org/2003/role/reference ICAI Common practice 1745 ind-as DepositsRefundableCurrentAbstract Deposits refundable current [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 1746 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(c)-common practice General Instructions - Balance 1747 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V.(i)(c) -common practice General Instructions - Balance 1748 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X.(ii)(1)(c)-common practice General Instructions - Balance 1749 ind-as DepositsWithStatutoryAuthoritiesMember Deposits with statutory authorities [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI.(i)(1)(c)-common practice Indian accounting 1750 ind-as DepreciationAmortisationImpairmentMember Depreciation amortisation impairment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard DepreciationAndAmortisationExpenseReportableS Indian accounting 1751 ind-as Depreciation and amortisation expense reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 e egment standard Indian accounting 1752 ind-as DepreciationAssetsContracts Depreciation assets contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (c) standard PartIIof-StatementofProfit 1753 ind-as DepreciationDepletionAndAmortisationExpense Depreciation, depletion and amortisation expense http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) DepreciationDepletionAndAmortisationExpenseA Depreciation, depletion and amortisation expense 1754 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (b) bstract [Abstract] DepreciationDepletionAndAmortisationExpenseA Depreciation, depletion and amortisation expense PartIIof-StatementofProfit 1755 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III bstract [Abstract] and loss (IV) PartIIof-StatementofProfit 1756 ind-as DepreciationExpense Depreciation expense http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) Indian accounting 1757 ind-as DepreciationExpense Depreciation expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 1758 ind-as DepreciationInvestmentProperty Depreciation, investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d iv standard DepreciationMethodBiologicalAssetsOtherThanBe Depreciationmethod,biologicalassetsotherthanbearer Indian accounting 1759 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 d arerPlantsAtCost plants, at cost standard Indian accounting 1760 ind-as DepreciationMethodInvestmentPropertyCostModelDepreciation method, investment property, cost model http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 a standard Indian accounting 1761 ind-as DepreciationMethodPropertyPlantAndEquipment Depreciation method, property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 b standard Indian accounting 1762 ind-as DepreciationPropertyPlantAndEquipment Depreciation property plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e vii standard DepreciationRecognisedAsPartOfCostOfOtherAss Indian accounting 1763 ind-as Depreciation recognised as part of cost of other assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 75 a ets standard Indian accounting 1764 ind-as DepreciationRecognisedInProfitOrLoss Depreciation recognised in profit or loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 75 a standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1028 PartIof-Balancesheet-Assets 1765 ind-as DerivativeAssets Derivative assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice PartIof-Balancesheet-Assets 1766 ind-as InterestIncomeAccrued Interest income accrued http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice 1767 ind-as DerivativeFinancialInstruments Derivative financial instruments http://www.xbrl.org/2003/role/reference ICAI Common practice DerivativeFinancialLiabilitiesUndiscountedCashFl Indian accounting 1768 ind-as Derivative financial liabilities, undiscounted cash flows http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 b ows standard General Instructions - Balance 1769 ind-as DerivativeLiabilities Derivative liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (II) (h) General Instructions - Balance 1770 ind-as DerivativeLiabilitiesNoncurrent Derivative liabilities, Non-current http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -common practice DerivativesAmountContributedToFairValueOfPlan Indian accounting 1771 ind-as Derivatives, amount contributed to fair value of plan assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 e Assets standard 1772 ind-as DerivativesMember Derivatives [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice DescriptionOfAccountingForTransactionRecogniseDescription of accounting for transaction recognised Indian accounting 1773 ind-as dSeparatelyFromAcquisitionOfAssetsAndAssumptiseparatelyfrom acquisition of assets and assumption of http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l ii standard onOfLiabilitiesInBusinessCombination liabilities in business combination DescriptionOfAccountingPolicyDecisionToUseEx Descriptionofaccountingpolicydecisiontouseexception Indian accounting 1774 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 96 ceptionInINDAS11348Assets in Ind AS 113.48, assets standard DescriptionOfAccountingPolicyDecisionToUseEx Descriptionofaccountingpolicydecisiontouseexception Indian accounting 1775 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 96 ceptionInINDAS11348Liabilities in Ind AS 113.48, liabilities standard Indian accounting 1776 ind-as DescriptionOfBasisOfConsolidationExplanatory Description of basis of consolidation [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b standard DescriptionOfAccountingPolicyForBiologicalAssetDescriptionofaccountingpolicyforbiologicalassetsother Indian accounting 1777 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sOtherThanBearerPlantsExplanatory than bearer plants [Text Block] standard DescriptionOfAccountingPolicyForBorrowingCost Descriptionofaccountingpolicyforborrowingcosts[Text Indian accounting 1778 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sExplanatory Block] standard DescriptionOfAccountingPolicyForBorrowingsExpDescription of accounting policy for borrowings [Text Indian accounting 1779 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b lanatory Block] standard DescriptionOfAccountingPolicyForBusinessCombiDescription of accounting policy for business Indian accounting 1780 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b nationsAndGoodwillExplanatory combinations and goodwill [Text Block] standard DescriptionOfAccountingPolicyForBusinessCombiDescription of accounting policy for business Indian accounting 1781 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b nationsExplanatory combinations [Text Block] standard DescriptionOfAccountingPolicyForCashFlowsExplDescription of accounting policy for cash flows [Text Indian accounting 1782 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b anatory Block] standard DescriptionOfAccountingPolicyForCollateralExpla Description of accounting policy for collateral [Text Indian accounting 1783 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b natory Block] standard DescriptionOfAccountingPolicyForConstructionIn Description of accounting policy for construction in Indian accounting 1784 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ProgressExplanatory progress [Text Block] standard DescriptionOfAccountingPolicyForContingentLiab Descriptionofaccountingpolicyforcontingentliabilities Indian accounting 1785 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ilitiesAndContingentAssetsExplanatory and contingent assets [Text Block] standard DescriptionOfAccountingPolicyForCustomerAcquiDescriptionofaccountingpolicyforcustomeracquisition Indian accounting 1786 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sitionCostsExplanatory costs [Text Block] standard1029 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfAccountingPolicyForCustomerLoyal Description of accounting policy for customer loyalty Indian accounting 1787 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b tyProgrammesExplanatory programmes [Text Block] standard DescriptionOfAccountingPolicyForDecommissioni Description of accounting policy for decommissioning, Indian accounting 1788 ind-as ngRestorationAndRehabilitationProvisionsExplana http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b restoration and rehabilitation provisions [Text Block] standard tory DescriptionOfAccountingPolicyForDeferredAcquis Descriptionofaccountingpolicyfordeferredacquisition Indian accounting 1789 ind-as itionCostsArisingFromInsuranceContractsExplanat http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b costs arising from insurance contracts [Text Block] standard ory DescriptionOfAccountingPolicyForDeferredIncom Descriptionofaccountingpolicyfordeferredincometax Indian accounting 1790 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b eTaxExplanatory [Text Block] standard DescriptionOfAccountingPolicyForDepreciationExDescriptionofaccountingpolicyfordepreciationexpense Indian accounting 1791 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b penseExplanatory [Text Block] standard DescriptionOfAccountingPolicyForDerecognition Description of accounting policy for derecognition of Indian accounting 1792 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b OfFinancialInstrumentsExplanatory financial instruments [Text Block] standard DescriptionOfAccountingPolicyForDerivativeFina Description ofaccountingpolicyfor derivativefinancial Indian accounting 1793 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ncialInstrumentsAndHedgingExplanatory instruments and hedging [Text Block] standard DescriptionOfAccountingPolicyForDerivativeFina Description ofaccountingpolicyfor derivativefinancial Indian accounting 1794 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ncialInstrumentsExplanatory instruments [Text Block] standard DescriptionOfAccountingPolicyForDiscontinuedO Description of accounting policy for discontinued Indian accounting 1795 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b perationsExplanatory operations [Text Block] standard DescriptionOfAccountingPolicyForDividendsExpl Description of accounting policy for dividends [Text Indian accounting 1796 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b anatory Block] standard DescriptionOfAccountingPolicyForEarningsPerShaDescription of accounting policyfor earnings per share Indian accounting 1797 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b reExplanatory [Text Block] standard DescriptionOfAccountingPolicyForEmissionRightsDescriptionofaccountingpolicyforemissionrights[Text Indian accounting 1798 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b Explanatory Block] standard DescriptionOfAccountingPolicyForEmployeeBenefDescription of accounting policy for employee benefits Indian accounting 1799 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b itsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForEnvironmentReDescriptionofaccountingpolicyforenvironmentrelated Indian accounting 1800 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10624 a latedExpenseExplanatory expense [Text Block] standard DescriptionOfEstimatesAndCriticalAccountingEsti Descriptionofestimatesandcriticalaccountingestimates Indian accounting 1801 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b matesExplanatory explanatory [Text Block] standard DescriptionOfAccountingPolicyForExemptionAvaiDescriptionofaccountingpolicyforexemptionavailedon Indian accounting 1802 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ledOnFirstTimeAdoption first time adoption standard DescriptionOfAccountingPolicyForExpensesExpla Indian accounting 1803 ind-as Description of accounting policy for expenses [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b natory standard DescriptionOfAccountingPolicyForExplorationAn Description of accounting policy for exploration and Indian accounting 1804 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 a dEvaluationExpendituresExplanatory evaluation expenditures [Text Block] standard DescriptionOfAccountingPolicyForExplorationAn Description of accounting policy for exploration and Indian accounting 1805 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b dEvaluationExpendituresExplanatory evaluation expenditures [Text Block] standard DescriptionOfAccountingPolicyForFairValueMeas Description of accounting policy for fair value Indian accounting 1806 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b urementExplanatory measurement [Text Block] standard DescriptionOfAccountingPolicyForFeeAndCommi Descriptionofaccountingpolicyforfeeandcommission Indian accounting 1807 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ssionIncomeAndExpenseExplanatory income and expense [Text Block] standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1030 DescriptionOfAccountingPolicyForFinanceCostsE Descriptionofaccountingpolicyforfinancecosts[Text Indian accounting 1808 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b xplanatory Block] standard DescriptionOfAccountingPolicyForFinanceIncome Descriptionofaccountingpolicyforfinanceincomeand Indian accounting 1809 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b AndCostsExplanatory costs [Text Block] standard DescriptionOfAccountingPolicyForFinancialAssetsDescriptionofaccountingpolicyforfinancialassets[Text Indian accounting 1810 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b Explanatory Block] standard DescriptionOfAccountingPolicyForFinancialGuara Descriptionofaccountingpolicyforfinancialguarantees Indian accounting 1811 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b nteesExplanatory [Text Block] standard DescriptionOfAccountingPolicyForFinancialInstru Descriptionofaccountingpolicyforfinancialinstruments Indian accounting 1812 ind-as mentsAtFairValueThroughProfitOrLossExplanator http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b at fair value through profit or loss [Text Block] standard y DescriptionOfAccountingPolicyForFinancialInstru Descriptionofaccountingpolicyforfinancialinstruments Indian accounting 1813 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b mentsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForFinancialLiabiliDescription of accounting policyfor financial liabilities Indian accounting 1814 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b tiesExplanatory [Text Block] standard DescriptionOfAccountingPolicyForForeignCurrencDescription of accounting policy for foreign currency Indian accounting 1815 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b yTranslationExplanatory translation [Text Block] standard DescriptionOfAccountingPolicyForFunctionalCurr Descriptionofaccountingpolicyforfunctionalcurrency Indian accounting 1816 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS20 39 a encyExplanatory [Text Block] standard DescriptionOfAccountingPolicyForGoodwillExpla Indian accounting 1817 ind-as Description of accounting policy for goodwill [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b natory standard DescriptionOfAccountingPolicyForGovernmentGr Description of accounting policyfor government grants Indian accounting 1818 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b antsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForGovernmentGr Description of accounting policyfor government grants Indian accounting 1819 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind-As 20 39 a antsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForHedgingExplan Indian accounting 1820 ind-as Description of accounting policy for hedging [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b atory standard DescriptionOfAccountingPolicyForImpairmentOf Descriptionofaccountingpolicyforimpairmentofassets Indian accounting 1821 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b AssetsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForImpairmentOfF Description of accounting policy for impairment of Indian accounting 1822 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b inancialAssetsExplanatory financial assets [Text Block] standard DescriptionOfAccountingPolicyForImpairmentOf Descriptionofaccountingpolicyforimpairmentofnon- Indian accounting 1823 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b NonfinancialAssetsExplanatory financial assets [Text Block] standard DescriptionOfAccountingPolicyForIncomeTaxExp Description of accounting policy for income tax [Text Indian accounting 1824 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b lanatory Block] standard Descriptionofaccountingpolicyfor insurancecontracts DescriptionOfAccountingPolicyForInsuranceContr Indian accounting 1825 ind-as andrelatedassets,liabilities,incomeand expense[Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b actsExplanatory standard Block] Descriptionofaccountingpolicyfor insurancecontracts DescriptionOfAccountingPolicyForInsuranceContr Indian accounting 1826 ind-as andrelatedassets,liabilities,incomeand expense[Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 a actsExplanatory standard Block] DescriptionOfAccountingPolicyForIntangibleAsset Descriptionofaccountingpolicyforintangibleassetsand Indian accounting 1827 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sAndGoodwillExplanatory goodwill [Text Block] standard DescriptionOfAccountingPolicyForIntangibleAsset Descriptionofaccountingpolicyforintangibleassetsother Indian accounting 1828 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sOtherThanGoodwillExplanatory than goodwill [Text Block] standard1031 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfAccountingPolicyForInterestIncome Descriptionofaccountingpolicyforinterestincomeand Indian accounting 1829 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b AndExpenseExplanatory expense [Text Block] standard DescriptionOfAccountingPolicyForInvestmentInAsDescription of accounting policy for investment in Indian accounting 1830 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sociatesAndJointVenturesExplanatory associates and joint ventures [Text Block] standard DescriptionOfAccountingPolicyForInvestmentInAsDescription of accounting policy for investment in Indian accounting 1831 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b sociatesExplanatory associates [Text Block] standard DescriptionOfAccountingPolicyForInvestmentPropDescriptionofaccountingpolicyforinvestmentproperty Indian accounting 1832 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ertyExplanatory [Text Block] standard DescriptionOfAccountingPolicyForInvestmentsInJ Descriptionofaccountingpolicyforinvestmentsinjoint Indian accounting 1833 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ointVenturesExplanatory ventures [Text Block] standard DescriptionOfAccountingPolicyForInvestmentsOthDescription of accounting policy for investments other Indian accounting 1834 ind-as erThanInvestmentsAccountedForUsingEquityMeth thaninvestmentsaccountedforusingequitymethod[Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b standard odExplanatory Block] DescriptionOfAccountingPolicyForIssuedCapitalE Descriptionofaccountingpolicyforissuedcapital[Text Indian accounting 1835 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b xplanatory Block] standard DescriptionOfAccountingPolicyForLeasesExplanat Indian accounting 1836 ind-as Description of accounting policy for leases [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ory standard DescriptionOfAccountingPolicyForLoansAndRece Descriptionofaccountingpolicyforloansandreceivables Indian accounting 1837 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ivablesExplanatory [Text Block] standard DescriptionOfAccountingPolicyForMeasuringInve Descriptionofaccountingpolicyformeasuringinventories Indian accounting 1838 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ntoriesExplanatory [Text Block] standard DescriptionOfAccountingPolicyForMiningAssetsE Descriptionofaccountingpolicyforminingassets[Text Indian accounting 1839 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b xplanatory Block] standard DescriptionOfAccountingPolicyForMiningRightsE Descriptionofaccountingpolicyforminingrights[Text Indian accounting 1840 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b xplanatory Block] standard DescriptionOfAccountingPolicyForNoncurrentAss Descriptionofaccountingpolicyfornon-currentassetsor Indian accounting 1841 ind-as etsOrDisposalGroupsClassifiedAsHeldForSaleAnd disposalgroupsclassifiedasheldforsaleanddiscontinued http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b standard DiscontinuedOperationsExplanatory operations [Text Block] DescriptionOfAccountingPolicyForNoncurrentAss Descriptionofaccountingpolicyfornon-currentassetsor Indian accounting 1842 ind-as etsOrDisposalGroupsClassifiedAsHeldForSaleExpl http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b disposal groups classified as held for sale [Text Block] standard anatory DescriptionOfAccountingPolicyForOffsettingOfFinDescriptionofaccountingpolicyforoffsettingoffinancial Indian accounting 1843 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ancialInstrumentsExplanatory instruments [Text Block] standard DescriptionOfAccountingPolicyForOilAndGasAss Description of accounting policyfor oil and gas assets Indian accounting 1844 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b etsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForProgrammingA Descriptionofaccountingpolicyforprogrammingassets Indian accounting 1845 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ssetsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForPropertyPlantA Descriptionofaccountingpolicyforproperty,plantand Indian accounting 1846 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ndEquipmentExplanatory equipment [Text Block] standard DescriptionOfAccountingPolicyForProvisionsExpl Description of accounting policy for provisions [Text Indian accounting 1847 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b anatory Block] standard DescriptionOfAccountingPolicyForReclassificationDescription of accounting policy for reclassification of Indian accounting 1848 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 28 a OfFinancialInstrumentsExplanatory financial instruments [Text Block] standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1032 DescriptionOfAccountingPolicyForRecognisingDif Descriptionofaccountingpolicyforrecognisinginprofit ferenceBetweenFairValueAtInitialRecognitionAnd Indian accounting 1849 ind-as orlossdifferencebetweenfairvalueatinitialrecognition http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 28 a AmountDeterminedUsingValuationTechniqueExpl standard and transaction price [Text Block] anatory DescriptionOfAccountingPolicyForRecognitionOf Description of accounting policy for recognition of revenue Indian accounting 1850 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 a RevenueExplanatory [Text Block] standard DescriptionOfAccountingPolicyForRecognitionOf Description of accounting policy for recognition of revenue Indian accounting 1851 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b RevenueExplanatory [Text Block] standard DescriptionOfAccountingPolicyForRegulatoryDefeDescription of accounting policyfor regulatorydeferral Indian accounting 1852 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b rralAccountsExplanatory accounts [Text Block] standard DescriptionOfAccountingPolicyForReinsuranceEx Description of accounting policy for reinsurance [Text Indian accounting 1853 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b planatory Block] standard DescriptionOfAccountingPolicyForRepairsAndMaiDescription of accounting policy for repairs and Indian accounting 1854 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ntenanceExplanatory maintenance [Text Block] standard DescriptionOfAccountingPolicyForRepurchaseAn Description of accounting policy for repurchase and Indian accounting 1855 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b dReverseRepurchaseAgreementsExplanatory reverse repurchase agreements [Text Block] standard DescriptionOfAccountingPolicyForResearchAndD Description of accounting policy for research and Indian accounting 1856 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b evelopmentExpenseExplanatory development expense [Text Block] standard DescriptionOfAccountingPolicyForRestrictedCash Description ofaccountingpolicyforrestricted cashand Indian accounting 1857 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b AndCashEquivalentsExplanatory cash equivalents [Text Block] standard DescriptionOfAccountingPolicyForSegmentReport Description of accounting policy for segment reporting Indian accounting 1858 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ingExplanatory [Text Block] standard DescriptionOfAccountingPolicyForServiceConcessDescription of accounting policyfor service concession Indian accounting 1859 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ionArrangementsExplanatory arrangements [Text Block] standard DescriptionOfAccountingPolicyForSharebasedPay Descriptionofaccountingpolicyforshare-basedpayment Indian accounting 1860 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b mentTransactionsExplanatory transactions [Text Block] standard DescriptionOfAccountingPolicyForStrippingCosts Descriptionofaccountingpolicyforstrippingcosts[Text Indian accounting 1861 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b Explanatory Block] standard DescriptionOfAccountingPolicyForSubsidiariesEx Description of accounting policy for subsidiaries [Text Indian accounting 1862 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b planatory Block] standard DescriptionOfAccountingPolicyForTaxesOtherTha Description of accounting policy for taxes other than Indian accounting 1863 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b nIncomeTaxExplanatory income tax [Text Block] standard DescriptionOfAccountingPolicyForTerminationBe Descriptionofaccountingpolicyforterminationbenefits Indian accounting 1864 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b nefitsExplanatory [Text Block] standard DescriptionOfAccountingPolicyForTransactionsWiDescriptionofaccountingpolicyfortransactionswithnon- Indian accounting 1865 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b thNoncontrollingInterestsExplanatory controlling interests [Text Block] standard DescriptionOfAccountingPolicyForTransactionsWiDescription of accounting policy for transactions with Indian accounting 1866 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b thRelatedPartiesExplanatory related parties [Text Block] standard DescriptionOfAccountingPolicyForTreasuryShares Descriptionofaccountingpolicyfortreasuryshares[Text Indian accounting 1867 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b Explanatory Block] standard DescriptionOfAccountingPolicyForWarrantsExpla Indian accounting 1868 ind-as Description of accounting policy for warrants [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b natory standard DescriptionOfAccountingPolicyToDetermineCom Description of accounting policy for determining Indian accounting 1869 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b ponentsOfCashAndCashEquivalentsExplanatory components of cash and cash equivalents [Text Block] standard1033 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 1870 ind-as DescriptionOfAcquiree Description of acquiree http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 a standard Indian accounting 1871 ind-as DescriptionOfAcquireeBusinessCombinations Description of acquiree business combinations http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 a standard DescriptionOfAcquisitionOfAssetsByAssumingDir Descriptionofacquisitionofassetsbyassumingdirectly Indian accounting 1872 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 44 a ectlyRelatedLiabilitiesOrByMeansOfLease related liabilities or by means of lease standard DescriptionOfAcquisitionOfAssetsByAssumingDir Descriptionofacquisitionofassetsbyassumingdirectly Indian accounting 1873 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 44 a ectlyRelatedLiabilitiesOrMeansOfFinanceLease related liabilities or means of finance lease standard DescriptionOfAcquisitionOfEntityByMeansOfEqui Description of acquisition of entitybymeans of equity Indian accounting 1874 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 44 b tyIssue issue standard DescriptionOfAgreedAllocationOfDeficitOrSurplu Descriptionofagreed allocationofdeficitor surplusof Indian accounting 1875 ind-as sOfMultiemployerOrStatePlanOnEntitysWithdrawamulti-employerorstateplanonentity'swithdrawalfrom http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 c ii standard lFromPlan plan DescriptionOfAgreedAllocationOfDeficitOrSurplu Descriptionofagreed allocationofdeficitor surplusof Indian accounting 1876 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 c i sOfMultiemployerOrStatePlanOnWindupOfPlan multi-employer or state plan on wind-up of plan standard DescriptionOfAmountsOfAssetsLiabilitiesEquityIn Descriptionofassets,liabilities,equityinterestsoritemsof Indian accounting 1877 ind-as terestsOrItemsOfConsiderationForWhichInitialAcc http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 a ii consideration for which initial accounting is incomplete standard ountingIsIncomplete DescriptionOfAmountsOfEntitysOwnFinancialInst Entity'sownfinancialinstrumentsincludedinfairvalueof Indian accounting 1878 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 143 rumentsIncludedInFairValueOfPlanAssets plan assets standard DescriptionOfAmountsOfOtherAssetsUsedByEntit Otherassetsusedbyentityincludedinfairvalueofplan Indian accounting 1879 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 143 yIncludedInFairValueOfPlanAssets assets standard DescriptionOfAmountsOfPropertyOccupiedByEnti Propertyoccupiedbyentityincludedinfairvalueofplan Indian accounting 1880 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 143 tyIncludedInFairValueOfPlanAssets assets standard DescriptionOfAnyOtherEntitysResponsibilitiesFor Description of any other entity's responsibilities for Indian accounting 1881 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a iii GovernanceOfPlan governance of plan standard DescriptionOfArrangementForContingentConsider Description of arrangement for contingent consideration Indian accounting 1882 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 g ii ationArrangementsAndIndemnificationAssets arrangements and indemnification assets standard DescriptionOfArrangementInvolvingLegalFormOf Indian accounting 1883 ind-as Description of arrangement involving legal form of lease http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 a Lease standard DescriptionOfAssetsliabilityMatchingStrategiesUseDescriptionofAssets-liabilitymatchingstrategiesusedby Indian accounting 1884 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 146 dByPlanOrEntityToManageRisk plan or entity to manage risk standard DescriptionOfAssetsUnderlyingArrangementInvol Description of Assets underlying arrangement involving Indian accounting 1885 ind-as vingLegalFormOfLeaseAndAnyRestrictionsOnItsU http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 a i legal form of lease and any restrictions on its use standard se DescriptionOfBasesOfFinancialStatementsThatHa Descriptionofbasesoffinancialstatementsthathavebeen Indian accounting 1886 ind-as veBeenRestatedForChangesInGeneralPurchasingP restated for changes in general purchasing power of http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 39 b standard owerOfFunctionalCurrency functional currency DescriptionOfBasisForDeterminingAmountOfPay Descriptionofbasisfordeterminingamountofpayment Indian accounting 1887 ind-as mentForContingentConsiderationArrangementsAn for contingent consideration arrangements and http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 g ii standard dIndemnificationAssets indemnification assets DescriptionOfBasisOfAccountingForTransactions Descriptionofbasisofaccountingfortransactionsbetween Indian accounting 1888 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 27 a BetweenReportableSegments reportable segments standard DescriptionOfBasisOfInputsAndAssumptionsAnd Description of basis of inputs and assumptions and EstimationTechniquesUsedToDetermineWhetherC estimation techniques used to determine whether credit Indian accounting 1889 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35G a ii reditRiskOfFinancialInstrumentsHaveIncreasedSig riskoffinancialinstrumentshaveincreasedsignificantly standard nificantlySinceInitialRecognition since initial recognition[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1034 DescriptionOfBasisOfInputsAndAssumptionsAnd Description of basis of inputs and assumptions and Indian accounting 1890 ind-as EstimationTechniquesUsedToDetermineWhetherFiestimationtechniquesusedtodeterminewhetherfinancial http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35G a iii standard nancialAssetIsCreditImpairedFinancialAsset asset is credit-impaired financial asset DescriptionOfBasisOfInputsAndAssumptionsAnd Description of basis of inputs and assumptions and Indian accounting 1891 ind-as EstimationTechniquesUsedToMeasure12monthAn estimation techniques used to measure 12-month and http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35G a i standard dLifetimeExpectedCreditLosses lifetime expected credit losses DescriptionOfBasisOfPreparationOfSummarisedFi Description of basis of preparation of summarised financial Indian accounting 1892 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B15 nancialInformationOfAssociate information of associate standard DescriptionOfBasisOfPreparationOfSummarisedFi Description of basis of preparation of summarised financial Indian accounting 1893 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B15 nancialInformationOfJointVenture information of joint venture standard DescriptionOfBasisOnWhichRegulatoryDeferralAcDescriptionofbasisonwhichregulatorydeferralaccount Indian accounting 1894 ind-as countBalancesAreRecognisedAndDerecognisedAn balancesarerecognisedandderecognised,andhowthey http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 32 standard dHowTheyAreMeasuredInitiallyAndSubsequently are measured initially and subsequently DescriptionOfBasisOnWhichUnitsRecoverableAm Descriptionofbasisonwhichunit'srecoverableamount Indian accounting 1895 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 c ountHasBeenDetermined has been determined standard DescriptionOfBasisUsedToDetermineSurplusOrDeDescriptionofbasisusedtodeterminesurplusordeficitof Indian accounting 1896 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d iv ficitOfMultiemployerPlan multi-employer plan standard Indian accounting 1897 ind-as DescriptionOfBiologicalAssets Description of biological assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 41 standard DescriptionOfBiologicalAssetsOtherThanBearerPl Descriptionofbiologicalassetsotherthan bearerplants Indian accounting 1898 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 56 a antsPreviouslyMeasuredAtCost previously measured at cost standard DescriptionOfBiologicalAssetsOtherThanBearerPl Descriptionofbiologicalassetsotherthan bearerplants Indian accounting 1899 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 a antsWhereFairValueInformationIsUnreliable where fair value information is unreliable standard Indian accounting 1900 ind-as DescriptionOfCashGeneratingUnit Description of cash generating unit http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d i standard Indian accounting 1901 ind-as GoodwillCashGeneratingUnit Goodwill cash generating unit http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 a standard Indian accounting 1902 ind-as DescriptionOfCashGeneratingUnits Description of cash-generating units http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 standard DescriptionOfChangeInValuationTechniqueUsedI Descriptionofchangeinvaluationtechniqueusedinfair Indian accounting 1903 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementAssets value measurement, assets standard DescriptionOfChangeInValuationTechniqueUsedI Descriptionofchangeinvaluationtechniqueusedinfair Indian accounting 1904 ind-as nFairValueMeasurementEntitysOwnEquityInstrum http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d value measurement, entity's own equity instruments standard ents DescriptionOfChangeInValuationTechniqueUsedI Descriptionofchangeinvaluationtechniqueusedinfair Indian accounting 1905 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementLiabilities value measurement, liabilities standard DescriptionOfChangeInValuationTechniqueUsedT Description of change in valuation technique used to Indian accounting 1906 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e iiB oMeasureFairValueLessCostsOfDisposal measure fair value less costs of disposal standard DescriptionOfChangeInValuationTechniqueUsedT Description of change in valuation technique used to Indian accounting 1907 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f ii oMeasureFairValueLessCostsOfDisposal measure fair value less costs of disposal standard Indian accounting 1908 ind-as DescriptionOfChangeOfInvestmentEntityStatus Description of change of investment entity status http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9B standard DescriptionOfChangesInEntitysObjectivesPolicies Descriptionofchangesinentity'sobjectives,policiesand Indian accounting 1909 ind-as AndProcessesForManagingCapitalAndWhatEntity processesformanagingcapitalandwhatentitymanagesas http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 135 c standard ManagesAsCapital capital1035 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfChangesInEstimationTechniquesOrSDescription of changes in estimation techniques or Indian accounting 1910 ind-as ignificantAssumptionsMadeWhenApplyingImpair significantassumptionsmadewhenapplyingimpairment http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35G c standard mentRequirementsAndReasonsForThoseChanges requirements and reasons for those changes DescriptionOfChangesInMethodsAndAssumptions Descriptionofchangesinmethodsandassumptionsused Indian accounting 1911 ind-as UsedInPreparingSensitivityAnalysisForActuarialAs http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 c in preparing sensitivity analysis for actuarial assumptions standard sumptions DescriptionOfChangesInPlanToSellNoncurrentAss Descriptionofchangesinplantosellnon-currentAssetsor Indian accounting 1912 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 42 etsOrDisposalGroupHeldForSale disposal group held for sale standard DescriptionOfChangesInServiceConcessionArrang Indian accounting 1913 ind-as Description of changes in service concession arrangement http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 d ement standard Descriptionofcollateralheldassecurityandothercredit DescriptionOfCollateralHeldAsSecurityAndOtherC Indian accounting 1914 ind-as enhancements and their financial effect in respect of http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 b reditEnhancements standard amount that best represents maximum exposure DescriptionOfCollateralHeldAsSecurityAndOtherCDescriptionofcollateralheldassecurityandothercredit Indian accounting 1915 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 b reditEnhancements2014 enhancements standard DescriptionOfCollateralHeldAsSecurityAndOtherCDescriptionofcollateralheldassecurityandothercredit reditEnhancementsAndTheirFinancialEffectInResp enhancements and their financial effect in respect of Indian accounting 1916 ind-as ectOfAmountThatBestRepresentsMaximumExposuamountthatbestrepresentsmaximumexposure,financial http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 b standard reFinancialInstrumentsToWhichImpairmentRequir instrumentstowhichimpairmentrequirementsinIndAS9 ementsInIndAs9AreNotApplied are not applied Descriptionoftermsandconditionsassociatedwithentity's DescriptionOfCollateralPermittedToSellOrRepledg Indian accounting 1917 ind-as use of collateral permitted to be sold or repledged in http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 15 c eInAbsenceOfDefaultByOwnerOfCollateral standard absence of default by owner of collateral DescriptionOfComparisonBetweenAssetsAndLiabi Descriptionofcomparisonbetweenassetsandliabilities litiesRecognisedInRelationToStructuredEntitiesAn Indian accounting 1918 ind-as recognisedinrelationtostructuredentitiesandmaximum http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 d dMaximumExposureToLossFromInterestsInStruct standard exposure to loss from interests in structured entities uredEntities DescriptionOfComplianceWithIndAsIfAppliedForIDescription of compliance with Ind AS if applied for Indian accounting 1919 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 19 nterimFinancialReport interim financial report standard Indian accounting 1920 ind-as DescriptionOfConcentrationsOfInsuranceRisk Description of concentrations of insurance risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 c ii standard DescriptionOfConclusionWhyTransactionPriceWa Descriptionofconclusionwhytransactionpricewasnot Indian accounting 1921 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 28 c sNotBestEvidenceOfFairValue best evidence of fair value standard DescriptionOfContractualAgreementOrStatedPolic Descriptionofcontractualagreementorstatedpolicyfor Indian accounting 1922 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 149 a yForChargingNetDefinedBenefitCost charging net defined benefit cost standard Indian accounting 1923 ind-as DescriptionOfConversionOfDebtToEquity Description of conversion of debt to equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 44 c standard DescriptionOfCriteriaUsedToDistinguishInvestme Description of criteria used to distinguish investment Indian accounting 1924 ind-as ntPropertyFromOwneroccupiedPropertyAndFromPpropertyfromowner-occupiedpropertyandfromproperty http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 C standard ropertyHeldSaleInOrdinaryCourseOfBusiness held for sale in ordinary course of business DescriptionOfCrossreferenceToDisclosuresAbout Description of cross-reference to disclosures about Indian accounting 1925 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 31 ActivitiesSubjectToRateRegulation activities subject to rate regulation standard DescriptionOfCrossreferenceToDisclosuresAbout Descriptionofcross-referencetodisclosuresaboutcredit Indian accounting 1926 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35C CreditRiskPresentedOutsideFinancialStatements risk presented outside financial statements standard DescriptionOfCrossreferenceToDisclosuresAbout Descriptionofcross-referencetodisclosuresabouthedge Indian accounting 1927 ind-as HedgeAccountingPresentedOutsideFinancialState http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 21B accounting presented outside financial statements standard ments[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1036 DescriptionOfCrossreferenceToDisclosuresAbout Descriptionofcross-referencetodisclosuresaboutnature Indian accounting 1928 ind-as NatureAndExtentOfRisksArisingFromFinancialInst http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B6 and extent of risks arising from financial instruments standard ruments DescriptionOfCrossreferenceToDisclosuresAboutP Descriptionofcross-referencetodisclosuresaboutplans lansThatShareRisksBetweenEntitiesUnderCommo Indian accounting 1929 ind-as thatsharerisksbetweenentitiesundercommoncontrolin http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 150 nControlInAnotherGroupEntitysFinancialStatemen standard another group entity's financial statements ts DescriptionOfCrossreferenceToDisclosuresPresent Description of cross-reference to disclosures presented Indian accounting 1930 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A edOutsideInterimFinancialStatements outside interim financial statements standard DescriptionOfCurrencyInWhichSupplementaryInfoDescription of currency in which supplementary Indian accounting 1931 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 57 b rmationIsDisplayed information is displayed standard DescriptionOfCurrentAndFormerWayOfAggregati Description of current and former way of aggregating Indian accounting 1932 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d iii ngAssets assets standard DescriptionOfCurrentCommitmentsOrIntentionsToDescription of current commitments or intentions to Indian accounting 1933 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19D b ProvideSupportToSubsidiary provide support to subsidiary standard Indian accounting 1934 ind-as DescriptionOfDateOfChangeInFunctionalCurrencyDescription of date of change in functional currency http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 54 standard DescriptionOfDetailsOfBreachesWhichPermittedL Descriptionofdetailsofbreacheswhichpermittedlender enderToDemandAcceleratedRepaymentDuringPeri to demand accelerated repayment during period of Indian accounting 1935 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 19 odOfPrincipalInterestSinkingFundOrRedemptionT principal, interest, sinkingfund, orredemption termsof standard ermsOfLoansPayable loans payable DescriptionOfDetailsOfDefaultsDuringPeriodOfPriDescription of details of defaults during period of Indian accounting 1936 ind-as ncipalInterestSinkingFundOrRedemptionTermsOf principal, interest, sinkingfund, orredemption termsof http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 18 a standard LoansPayable loans payable DescriptionOfDifficultiesStructuredEntityExperien Descriptionofdifficultiesstructuredentityexperiencedin Indian accounting 1937 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 f cedInFinancingItsActivities financing its activities standard DescriptionOfDiscountRatesAppliedToCashFlowP Indian accounting 1938 ind-as Discount rate applied to cash flow projections http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 d v rojections standard DescriptionOfDiscountRatesAppliedToCashFlowP Indian accounting 1939 ind-as Discount rate applied to cash flow projections http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e v rojections standard DescriptionOfDiscountRatesUsedInCurrentEstimat Indian accounting 1940 ind-as Discount rate used in current estimate of value in use http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 g eOfValueInUse standard DescriptionOfDiscountRatesUsedInPreviousEstim Indian accounting 1941 ind-as Discount rate used in previous estimate of value in use http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 g ateOfValueInUse standard Effective interest rate determined on date of DescriptionOfEffectiveInterestRateDeterminedOn reclassification for assets reclassified out of fair value Indian accounting 1942 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12C a DateOfReclassification throughprofitorlosscategoryintoamortisedcostorfair standard value through other comprehensive income category DescriptionOfEffectOfChangingBusinessModelForDescription of effect of changing business model for Indian accounting 1943 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B b ManagingFinancialAssetsOnFinancialStatements managing financial assets on financial statements standard DescriptionOfEffectOfRegulatoryFrameworkOnPla Indian accounting 1944 ind-as Description of effect of regulatory framework on plan http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a ii n standard DescriptionOfEstimateOfRangeOfOutcomesFrom Descriptionofestimateofrangeofundiscountedoutcomes Indian accounting 1945 ind-as ContingentConsiderationArrangementsAndIndemn from contingent consideration arrangements and http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 g iii standard ificationAssets indemnification assets DescriptionOfEventOrChangeInCircumstancesTha Description of event or change in circumstances that Indian accounting 1946 ind-as tCausedRecognitionOfDeferredTaxBenefitsAcquir caused recognition of deferred tax benefits acquired in http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 k standard edInBusinessCombinationAfterAcquisitionDate business combination after acquisition date1037 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfExistenceOfRestrictionsOnTitleProp Descriptionofexistenceofrestrictionsontitle,property, Indian accounting 1947 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 74 a ertyPlantAndEquipment plant and equipment standard DescriptionOfExistenceOfThirdpartyCreditEnhanc Indian accounting 1948 ind-as Description of existence of third-party credit enhancement http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 98 ement standard DescriptionOfExpectedImpactOfInitialApplication Disclosureofexpectedimpactofinitialapplicationofnew Indian accounting 1949 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 30 b OfNewStandardsOrInterpretationsExplanatory standards or interpretations [Text Block] standard DescriptionOfExpectedImpactOfInitialApplication Disclosureofexpectedimpactofinitialapplicationofnew Indian accounting 1950 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 30 b OfNewStandardsOrInterpretationsTable standards or interpretations [Table] standard DescriptionOfExpectedTimingOfOutflowsConting Description of expected timing of outflows, contingent Indian accounting 1951 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c entLiabilitiesInBusinessCombination liabilities in business combination standard DescriptionOfExpectedTimingOfOutflowsConting Description of expected timing of outflows, contingent Indian accounting 1952 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j entLiabilitiesInBusinessCombination liabilities in business combination standard DescriptionOfExpectedTimingOfOutflowsOtherPr Description of expected timing of outflows other Indian accounting 1953 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 a ovisions provisions standard DescriptionOfExpectedVolatilityShareOptionsGran Indian accounting 1954 ind-as Expected volatility, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i ted standard DescriptionOfExpiryDateOfTemporaryDifferences Description of expiry date of deductible temporary Indian accounting 1955 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 e UnusedTaxLossesAndUnusedTaxCredits differences, unused tax losses and unused tax credits standard DescriptionOfExplanationOfFactAndReasonsWhy Descriptionofexplanationoffactandreasonswhyrange RangeOfOutcomesFromContingentConsiderationA Indian accounting 1956 ind-as ofoutcomesfromcontingentconsiderationarrangements http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 g iii rrangementsAndIndemnificationAssetsCannotBeE standard and indemnification assets cannot be estimated stimated Indian accounting 1957 ind-as DescriptionOfExposureToRisk Description of exposure to risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 a standard DescriptionOfExtentToWhichEntityCanBeLiableT Descriptionofextenttowhichentitycanbeliabletomulti- Indian accounting 1958 ind-as oMultiemployerOrStatePlanForOtherEntitiesOblig http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 b employer or state plan for other entities' obligations standard ations DescriptionOfExtentToWhichFairValueOfInvestm Description ofextentto which fair value ofinvestment Indian accounting 1959 ind-as entPropertyIsBasedOnValuationByIndependentVal http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 e property is based on valuation by independent valuer standard uer DescriptionOfFactAndBasisOnWhichCarryingAm Descriptionoffactandbasisonwhichcarryingamounts Indian accounting 1960 ind-as ountsDeterminedUnderPreviousGAAPWereAlloca determinedunderpreviousGAAPwereallocatedifentity http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 31A standard tedIfEntityUsesExemptionInIndAs101D8Ab uses exemption in Ind AS 101.D8A(b) DescriptionOfFactAndBasisOnWhichCarryingAm Descriptionoffactandbasisonwhichcarryingamounts Indian accounting 1961 ind-as ountsWereDeterminedIfEntityUsesExemptionInIndwere determined under previous GAAP if entity uses http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 31B standard As101D8B exemption in Ind AS 101.D8B DescriptionOfFactAndReasonsWhyMaximumExpoDescriptionoffactandreasonswhymaximumexposureto Indian accounting 1962 ind-as sureToLossFromInterestsInStructuredEntitiesCann loss from interests in structured entities cannot be http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 c standard otBeQuantified quantified DescriptionOfFactAndReasonWhySensitivityAnalyDescriptionoffactandreasonwhysensitivityanalysesare Indian accounting 1963 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42 sisAreUnrepresentative unrepresentative standard DescriptionOfFactAndReasonWhyVolumeOfHedg Description of fact and reason whyvolume of hedging Indian accounting 1964 ind-as ingRelationshipsToWhichExemptionInINDAS107 relationships to which exemption in Ind AS 107.23C http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24D standard 23CAppliesIsUnrepresentativeOfNormalVolumes applies is unrepresentative of normal volumes DescriptionOfFactorsThatMakeUpGoodwillRecog Indian accounting 1965 ind-as Description of factors that make up goodwill recognised http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 e nised standard DescriptionOfFactThatAmountOfChangeInAccounDescriptionoffactthatamountofchangeinaccounting Indian accounting 1966 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 40 tingEstimateIsImpracticableExplanatory estimate is impracticable [Text Block] standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1038 DescriptionOfFactThatChangingOneOrMoreUnobsDescription of fact that changing one or more ervableInputsToReflectReasonablyPossibleAlterna unobservable inputs to reflect reasonably possible Indian accounting 1967 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii tiveAssumptionsWouldChangeFairValueSignifican alternative assumptions would change fair value standard tlyAssets significantly, assets DescriptionOfFactThatChangingOneOrMoreUnobsDescription of fact that changing one or more ervableInputsToReflectReasonablyPossibleAlterna unobservable inputs to reflect reasonably possible Indian accounting 1968 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii tiveAssumptionsWouldChangeFairValueSignifican alternative assumptions would change fair value standard tlyEntitysOwnEquityInstruments significantly, entity's own equity instruments DescriptionOfFactThatChangingOneOrMoreUnobsDescription of fact that changing one or more ervableInputsToReflectReasonablyPossibleAlterna unobservable inputs to reflect reasonably possible Indian accounting 1969 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii tiveAssumptionsWouldChangeFairValueSignifican alternative assumptions would change fair value standard tlyLiabilities significantly, liabilities DescriptionOfFactThatHighestAndBestUseOfNonf Description of fact that highest and best use of non- Indian accounting 1970 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 i inancialAssetsDiffersFromCurrentUse financial assets differs from current use standard DescriptionOfFactThatImpactIsNotKnownOrReas Descriptionoffactthatimpactofinitialapplicationofnew Indian accounting 1971 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 31 e ii onablyEstimable Ind AS is not known or reasonably estimable standard DescriptionOfFactThatMultiemployerPlanIsDefine Description of fact that multi-employer or state plan is Indian accounting 1972 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d i dBenefitPlan defined benefit plan standard DescriptionOfFinancialInstrumentsTheirCarryingA Descriptionoffinancialinstruments,theircarryingamount, Indian accounting 1973 ind-as mountAndExplanationOfWhyFairValueCannotBe and explanation of whyfair value cannot be measured http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 b standard MeasuredReliably reliably DescriptionOfFinancialRiskManagementRelatedToDescription of financial risk management related to Indian accounting 1974 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 49 c AgriculturalActivity agricultural activity standard DescriptionOfForecastTransactionHedgeAccountinDescription of forecast transaction hedge accounting Indian accounting 1975 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23F gPreviouslyUsedButNoLongerExpectedToOccur previously used but no longer expected to occur standard Indian accounting 1976 ind-as DescriptionOfFullyAmortisedIntangibleAssets Description of fully amortised intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 128 a standard Indian accounting 1977 ind-as DescriptionOfFunctionalCurrency Description of functional currency http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 57 c standard Indian accounting 1978 ind-as DescriptionOfFunctionalCurrency Description of functional currency http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 53 standard DescriptionOfFundingArrangementsAndFundingP Descriptionoffundingarrangementsand fundingpolicy Indian accounting 1979 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 a olicyThatAffectFutureContributions that affect future contributions standard DescriptionOfFundingArrangementsAndFundingP Descriptionoffundingarrangementsand fundingpolicy Indian accounting 1980 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 147 a olicyThatAffectFutureContributions that affect future contributions standard DescriptionOfGrowthRateUsedToExtrapolateCash Indian accounting 1981 ind-as Growth rate used to extrapolate cash flow projections http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 d iv FlowProjections standard DescriptionOfGrowthRateUsedToExtrapolateCash Indian accounting 1982 ind-as Growth rate used to extrapolate cash flow projections http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e iv FlowProjections standard DescriptionOfHedgingInstrumentsUsedToHedgeRiDescription of hedging instruments used to hedge risk Indian accounting 1983 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22B a skExposuresAndHowTheyAreUsed exposures and how they are used standard DescriptionOfHowAcquirerObtainedControlOfAcq Indian accounting 1984 ind-as Description of how acquirer obtained control of acquiree http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 d uiree standard DescriptionOfHowEffectOnFairValueMeasuremen Descriptionofhoweffectonfairvaluemeasurementdue tDueToChangeInOneOrMoreUnobservableInputsTtochangeinoneormoreunobservableinputstoreflect Indian accounting 1985 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii oReflectReasonablyPossibleAlternativeAssumptio reasonably possible alternative assumptions was standard nsWasCalculatedAssets calculated, assets1039 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfHowEffectOnFairValueMeasuremen Descriptionofhoweffectonfairvaluemeasurementdue tDueToChangeInOneOrMoreUnobservableInputsTtochangeinoneormoreunobservableinputstoreflect Indian accounting 1986 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii oReflectReasonablyPossibleAlternativeAssumptio reasonably possible alternative assumptions was standard nsWasCalculatedEntitysOwnEquityInstruments calculated, entity's own equity instruments DescriptionOfHowEffectOnFairValueMeasuremen Descriptionofhoweffectonfairvaluemeasurementdue tDueToChangeInOneOrMoreUnobservableInputsTtochangeinoneormoreunobservableinputstoreflect Indian accounting 1987 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii oReflectReasonablyPossibleAlternativeAssumptio reasonably possible alternative assumptions was standard nsWasCalculatedLiabilities calculated, liabilities DescriptionOfHowEntityDeterminedMaximumEco Descriptionofhowentitydeterminedmaximumeconomic Indian accounting 1988 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c iv nomicBenefitAvailable benefit available standard DescriptionOfHowEntityDeterminedWhichStructu Description of how entity determined which structured Indian accounting 1989 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 27 a redEntitiesItSponsored entities it sponsored standard DescriptionOfHowEntityDeterminesEconomicRelaDescription of how entity determines economic Indian accounting 1990 ind-as tionshipBetweenHedgedItemAndHedgingInstrume relationshipbetweenhedgeditemandhedginginstrument http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22B b standard ntForPurposeOfAssessingHedgeEffectiveness for purpose of assessing hedge effectiveness DescriptionOfHowEntityEstablishesHedgeRatioAn Descriptionofhowentityestablisheshedgeratioandwhat Indian accounting 1991 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22B c dWhatSourcesOfHedgeIneffectivenessAre sources of hedge ineffectiveness are standard DescriptionOfHowEntityReflectsItsRiskManagemeDescription of how entity reflects its risk management Indian accounting 1992 ind-as ntStrategyByUsingHedgeAccountingAndDesignati strategy by using hedge accounting and designating http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23C b ii standard ngHedgingRelationshipsThatItFrequentlyResets hedging relationships that it frequently resets DescriptionOfHowForwardlookingInformationHas Descriptionofhowforward-lookinginformationhasbeen Indian accounting 1993 ind-as BeenIncorporatedIntoDeterminationOfExpectedCr http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35G b incorporated into determination of expected credit losses standard editLosses DescriptionOfHowFutureRecoveryOrReversalOfR Description of how future recovery or reversal of Indian accounting 1994 ind-as egulatoryDeferralAccountBalancesIsAffectedByRi regulatorydeferralaccountbalances is affected byrisks http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 c standard sksAndUncertainty and uncertainty DescriptionOfHowIssueCostsNotRecognisedAsEx Descriptionofhowissuecostsnotrecognisedasexpense penseWereRecognisedForTransactionRecognisedS wererecognisedfortransactionrecognisedseparatelyfrom Indian accounting 1995 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 m eparatelyFromAcquisitionOfAssetsAndAssumptionacquisition of assets and assumption of liabilities in standard OfLiabilitiesInBusinessCombination business combination DescriptionOfHowManagementDeterminesConcenDescription of how management determines Indian accounting 1996 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8 a trations concentrations standard DescriptionOfHowOutstandingUnutilisedAmounts Description of how outstanding unutilised amounts General Instructions - Balance 1997 ind-as ReceivedInRespectOfIssueOfSecuritiesForSpecific received in respect of issue of securities for specific http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -J PurposeAreUsed purpose are used DescriptionOfIdentificationOfFinancialStatements Description of identification of financial statements to Indian accounting 1998 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 ToWhichSeparateFinancialStatementsRelate which separate financial statements relate standard Indian accounting 1999 ind-as DescriptionOfIdentityOfRateRegulators Description of identity of rate regulator(s) http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 b standard DescriptionOfImpactOfRateRegulationOnCurrent Description ofimpactofrate regulation on currentand Indian accounting 2000 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 34 AndDeferredTax deferred tax standard Indian accounting 2001 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a i standard Indian accounting 2002 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 a standard Indian accounting 2003 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1040 Indian accounting 2004 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 2005 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 2006 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 e standard Indian accounting 2007 ind-as DescriptionOfIndAsAdjustment Description of Ind AS adjustment http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard DescriptionOfIndividualAssetsOrCashGeneratingU Indian accounting 2008 ind-as Description of individual assets or cash-generating units http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 nits standard DescriptionOfInformationAboutSurplusOrDeficitODescriptionofinformationaboutsurplusordeficitofmulti- Indian accounting 2009 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d iv fMultiemployerPlan employer plan standard Descriptionoffactthatfairvalueinformationhasnotbeen DescriptionOfInformationWhereFairValueDisclosu Indian accounting 2010 ind-as disclosed because fair value of instruments cannot be http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 a resNotRequired standard measured reliably DescriptionOfInitialApplicationOfStandardsOrInte Disclosure of initial application of standards or Indian accounting 2011 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 rpretationsExplanatory interpretations [Text Block] standard DescriptionOfInputsToOptionPricingModelShareODescription of inputs to option pricing model, share Indian accounting 2012 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i ptionsGranted options granted standard DescriptionOfInputsUsedInFairValueMeasurementDescription of inputs used in fair value measurement, Indian accounting 2013 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d Assets assets standard DescriptionOfInputsUsedInFairValueMeasurementDescription of inputs used in fair value measurement, Indian accounting 2014 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d EntitysOwnEquityInstruments entity's own equity instruments standard DescriptionOfInputsUsedInFairValueMeasurementDescription of inputs used in fair value measurement, Indian accounting 2015 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d Liabilities liabilities standard Indian accounting 2016 ind-as DescriptionOfIntangibleAssetsMaterialToEntity Description of intangible assets material to entity http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 b standard DescriptionOfIntangibleAssetsWithIndefiniteUsefuDescriptionofintangibleassetswithindefiniteusefullife Indian accounting 2017 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 a lLifeSupportingAssessmentOfIndefiniteUsefulLife supporting assessment of indefinite useful life standard DescriptionOfIntentionsToProvideSupportToStructDescriptionofintentionstoprovidesupporttostructured Indian accounting 2018 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 17 uredEntity entity standard DescriptionOfIntentionsToProvideSupportToStructDescriptionofintentionstoprovidesupporttostructured Indian accounting 2019 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 31 uredEntity entity standard DescriptionOfInterrelationshipsBetweenUnobservaDescription of interrelationships between unobservable bleInputsAndOfHowTheyMightMagnifyOrMitigateinputsandofhowtheymightmagnifyormitigateeffectof Indian accounting 2020 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h i EffectOfChangesInUnobservableInputsOnFairValuchangesinunobservableinputsonfairvaluemeasurement, standard eMeasurementAssets assets DescriptionOfInterrelationshipsBetweenUnobservaDescription of interrelationships between unobservable bleInputsAndOfHowTheyMightMagnifyOrMitigateinputsandofhowtheymightmagnifyormitigateeffectof Indian accounting 2021 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h i EffectOfChangesInUnobservableInputsOnFairValuchangesinunobservableinputsonfairvaluemeasurement, standard eMeasurementEntitysOwnEquityInstruments entity's own equity instruments DescriptionOfInterrelationshipsBetweenUnobservaDescription of interrelationships between unobservable bleInputsAndOfHowTheyMightMagnifyOrMitigateinputsandofhowtheymightmagnifyormitigateeffectof Indian accounting 2022 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h i EffectOfChangesInUnobservableInputsOnFairValuchangesinunobservableinputsonfairvaluemeasurement, standard eMeasurementLiabilities liabilities1041 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfInvestmentPropertyWhereFairValueI Description of investment property where fair value Indian accounting 2023 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 e i nformationIsUnreliableCostModel information is unreliable, cost model standard DescriptionOfInvestmentsInEquityDesignatedAsM Descriptionofinvestmentsinequityinstrumentdesignated Indian accounting 2024 ind-as easuredAtFairThroughOtherComprehensiveIncom http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A a at fair value through other comprehensive income standard e DescriptionOfInvestmentsInEquityInstrumentsDesiDescription of investments in equity instruments Indian accounting 2025 ind-as gnatedAtFairValueThroughOtherComprehensiveIn designated at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A c standard come income DescriptionOfJudgementsMadeByManagementInADescription of judgements made by management in Indian accounting 2026 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 22 aa pplyingAggregationCriteriaForOperatingSegments applying aggregation criteria for operating segments standard DescriptionOfJustificationForUsingGrowthRateTh Description of justification for using growth rate that Indian accounting 2027 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 d iv atExceedsLongtermAverageGrowthRate exceeds long-term average growth rate standard DescriptionOfKeyAssumptionsOnWhichManagem Descriptionofkeyassumptionsonwhichmanagementhas Indian accounting 2028 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 c entHasBasedCashFlowProjections based cash flow projections standard DescriptionOfKeyAssumptionsOnWhichManagem Descriptionofkeyassumptionsonwhichmanagementhas Indian accounting 2029 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 d i entHasBasedCashFlowProjections based cash flow projections standard DescriptionOfKeyAssumptionsOnWhichManagem Descriptionofkeyassumptionsonwhichmanagementhas Indian accounting 2030 ind-as entHasBasedDeterminationOfFairValueLessCosts http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e i based determination of fair value less costs of disposal standard OfDisposal DescriptionOfKeyAssumptionsOnWhichManagem Descriptionofkeyassumptionsonwhichmanagementhas Indian accounting 2031 ind-as entHasBasedDeterminationOfFairValueLessCosts http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f iii based determination of fair value less costs of disposal standard OfDisposal DescriptionOfLevelOfFairValueHierarchyWithinWDescriptionofleveloffairvaluehierarchywithinwhich Indian accounting 2032 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f i hichFairValueMeasurementIsCategorised fair value measurement is categorised standard DescriptionOfLevelOfFairValueHierarchyWithinWDescriptionofleveloffairvaluehierarchywithinwhich Indian accounting 2033 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e iiA hichFairValueMeasurementIsCategorised fair value measurement is categorised standard DescriptionOfLifeAndOtherSignificantTermsOfArrDescription of life and other significant terms of Indian accounting 2034 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 a ii angementInvolvingLegalFormOfLease arrangement involving legal form of lease standard DescriptionOfLimitationsOfMethodsUsedInPrepar Description oflimitations ofmethodsused inpreparing Indian accounting 2035 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 b ingSensitivityAnalysisForActuarialAssumptions sensitivity analysis for actuarial assumptions standard DescriptionOfLineItemInStatementOfComprehensiDescription of line item in statement of comprehensive Indian accounting 2036 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C b v veIncomeThatIncludesReclassificationAdjustmentsincome that includes reclassification adjustments standard DescriptionOfLineItemInStatementOfComprehensi Description of line item in statement of comprehensive Indian accounting 2037 ind-as veIncomeThatIncludesRecognisedHedgeIneffectiv http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C a ii income that includes recognised hedge ineffectiveness standard eness DescriptionOfLineItemInStatementOfComprehensi Description of line item in statement of comprehensive Indian accounting 2038 ind-as veIncomeThatIncludesRecognisedHedgeIneffectiv http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C b iii income that includes recognised hedge ineffectiveness standard eness DescriptionOfLineItemInBalanceSheetThatInclude Description of line item in balance Sheet that includes Indian accounting 2039 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a iii sHedgedItem hedged item standard DescriptionOfLineItemInBalanceSheetThatInclude Description of line item in balance Sheet that includes Indian accounting 2040 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A b sHedgingInstrument hedging instrument standard DescriptionOfLineItemOfStatementOfComprehens Description of line item ofstatement ofcomprehensive iveIncomeInWhichAmountRecognisedAsIncomeF Indian accounting 2041 ind-as income in which amount recognised as income from http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 b romArrangementInvolvingLegalFormOfLeaseIsInc standard arrangement involving legal form of lease is included luded DescriptionOfLineItemOfStatementOfProfitAndLo Descriptionoflineitemofstatementofprofitandlossin Indian accounting 2042 ind-as ssInWhichGainOrLossAsResultOfRemeasuringTo whichgainorlossasresultofremeasuringtofairvalue http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 p ii standard FairValueEquityInterestIsRecognised equity interest is recognised[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1042 Descriptionoflineitemsinstatementofcomprehensive DescriptionOfLineItemsForAcquisitionRelatedCos incomeforamountsofacquisition-relatedcostsrecognised tsRecognisedAsExpenseForTransactionRecognised Indian accounting 2043 ind-as as expense for transaction recognised separately from http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 m SeparatelyFromAcquisitionOfAssetsAndAssumptio standard acquisition of assets and assumption of liabilities in nOfLiabilitiesInBusinessCombination business combination DescriptionOfLineItemsInFinancialStatementsFor Description of line items in financial statements for AmountsRecognisedForTransactionRecognisedSepamountsrecognisedfortransactionrecognisedseparately Indian accounting 2044 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l iii aratelyFromAcquisitionOfAssetsAndAssumptionO fromacquisitionofassetsandassumptionofliabilitiesin standard fLiabilitiesInBusinessCombination business combination DescriptionOfLineItemsInOtherComprehensiveInc Descriptionoflineitemsinothercomprehensiveincome Indian accounting 2045 ind-as omeWhereGainsLossesAreRecognisedFairValueM where gains (losses) are recognised, fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e ii standard easurementAssets measurement, assets DescriptionOfLineItemsInOtherComprehensiveInc Descriptionoflineitemsinothercomprehensiveincome Indian accounting 2046 ind-as omeWhereGainsLossesAreRecognisedFairValueM where gains (losses) are recognised, fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e ii standard easurementEntitysOwnEquityInstruments measurement, entity's own equity instruments DescriptionOfLineItemsInOtherComprehensiveInc Descriptionoflineitemsinothercomprehensiveincome Indian accounting 2047 ind-as omeWhereGainsLossesAreRecognisedFairValueM where gains (losses) are recognised, fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e ii standard easurementLiabilities measurement, liabilities DescriptionOfLineItemsInProfitOrLossInWhichGa Descriptionoflineitem(s)inprofitorlossinwhichgain Indian accounting 2048 ind-as inLossOnCessationOfConsolidationOfSubsidiaries (loss) on cessation of consolidation of subsidiaries is http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9B c standard IsRecognised recognised DescriptionOfLineItemsInProfitOrLossWhereGain Description of line items in profit or loss where gains Indian accounting 2049 ind-as sLossesAreRecognisedFairValueMeasurementAsse http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e i (losses) are recognised, fair value measurement, assets standard ts DescriptionOfLineItemsInProfitOrLossWhereGain Description of line items in profit or loss where gains Indian accounting 2050 ind-as sLossesAreRecognisedFairValueMeasurementEntit(losses) are recognised, fair value measurement, entity's http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e i standard ysOwnEquityInstruments own equity instruments DescriptionOfLineItemsInProfitOrLossWhereGain Description of line items in profit or loss where gains Indian accounting 2051 ind-as sLossesAreRecognisedFairValueMeasurementLiab http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e i (losses) are recognised, fair value measurement, liabilities standard ilities DescriptionOfLineItemsInProfitOrLossWhereGain Description of line items in profit or loss where gains sLossesAttributableToChangeInUnrealisedGainsO (losses)attributabletochangeinunrealisedgainsorlosses Indian accounting 2052 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 f rLossesForAssetsHeldAtEndOfPeriodAreRecognis forassetsheldatendofperiodarerecognised,fairvalue standard edFairValueMeasurement measurement DescriptionOfLineItemsInProfitOrLossWhereGain Description of line items in profit or loss where gains sLossesAttributableToChangeInUnrealisedGainsO (losses)attributabletochangeinunrealisedgainsorlosses Indian accounting 2053 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 f rLossesForEntitysOwnEquityInstrumentsHeldAtEn forentity'sownequityinstrumentsheldatendofperiod standard dOfPeriodAreRecognisedFairValueMeasurement are recognised, fair value measurement DescriptionOfLineItemsInProfitOrLossWhereGain Description of line items in profit or loss where gains sLossesAttributableToChangeInUnrealisedGainsO (losses)attributabletochangeinunrealisedgainsorlosses Indian accounting 2054 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 f rLossesForLiabilitiesHeldAtEndOfPeriodAreReco for liabilities held at end of period are recognised, fair standard gnisedFairValueMeasurement value measurement DescriptionOfLineItemSInStatementOfComprehen Descriptionoflineitem(s)instatementofcomprehensive Indian accounting 2055 ind-as siveIncomeInWhichAmortisationOfIntangibleAsse income in which amortisation of intangible assets is http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 d standard tsIsIncluded included DescriptionOfLineItemsInStatementOfComprehen Descriptionoflineitem(s)instatementofcomprehensive Indian accounting 2056 ind-as siveIncomeInWhichImpairmentLossesRecognisedIincomeinwhichimpairmentlossesrecognisedinprofitor http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 a standard nProfitOrLossAreIncluded loss are included DescriptionOfLineItemsInStatementOfComprehen Descriptionoflineitem(s)instatementofcomprehensive Indian accounting 2057 ind-as siveIncomeInWhichImpairmentLossesRecognisedIincomeinwhichimpairmentlossesrecognisedinprofitor http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 b standard nProfitOrLossAreReversed loss are reversed DescriptionOfLineItemsInBalanceSheetInWhichA DescriptionoflineitemsinbalanceSheetinwhichassets Indian accounting 2058 ind-as ssetsAndLiabilitiesRecognisedInRelationToStructuandliabilitiesrecognisedinrelationtostructuredentities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 b standard redEntitiesAreRecognised are recognised1043 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfLinkBetweenReimbursementRightA Description of link between reimbursement right and Indian accounting 2059 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 b ndRelatedObligation related obligation standard DescriptionOfMajorAssumptionsMadeConcerning Descriptionofmajorassumptionsmadeconcerningfuture Indian accounting 2060 ind-as FutureEventsContingentLiabilitiesInBusinessComb http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c events, contingent liabilities in business combination standard ination DescriptionOfMajorAssumptionsMadeConcerning Descriptionofmajorassumptionsmadeconcerningfuture Indian accounting 2061 ind-as FutureEventsContingentLiabilitiesInBusinessComb http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j events, contingent liabilities in business combination standard ination DescriptionOfMajorAssumptionsMadeConcerning Descriptionofmajorassumptionsmadeconcerningfuture Indian accounting 2062 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 b FutureEventsOtherProvisions events other provisions standard DescriptionOfManagementSApproachToDetermini Descriptionofmanagement’sapproachtodeterminingthe Indian accounting 2063 ind-as ngTheValueOrValuesAssignedToEachKeyAssump http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e ii value (or values) assigned to each key assumption standard tion DescriptionOfManagementsApproachToDetermini Description of management's approach to determining Indian accounting 2064 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e ii ngValuesAssignedToKeyAssumptions values assigned to key assumptions standard DescriptionOfManagementsApproachToDetermini Description of management's approach to determining Indian accounting 2065 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 d ii ngValuesAssignedToKeyAssumptions values assigned to key assumptions standard DescriptionOfManagementsApproachToDetermini Description of management's approach to determining Indian accounting 2066 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 d ngValuesAssignedToKeyAssumptions values assigned to key assumptions standard Disclosure of how entity manages liquidity risk [Text Indian accounting 2067 ind-as DescriptionOfManagingLiquidityRiskExplanatory http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 c Block] standard DescriptionOfMaterialLeasingArrangementsByLes Description of material leasing arrangements by lessee Indian accounting 2068 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 e seeClassifiedAsFinanceLease classified as finance lease standard DescriptionOfMaterialLeasingArrangementsByLes Description of material leasing arrangements by lessee Indian accounting 2069 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 d seeClassifiedAsOperatingLease classified as operating lease standard DescriptionOfMaterialLeasingArrangementsByLes Description of material leasing arrangements by lessor Indian accounting 2070 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 f sorClassifiedAsFinanceLease classified as finance lease standard DescriptionOfMaterialLeasingArrangementsByLes Description of material leasing arrangements by lessor Indian accounting 2071 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 c sorClassifiedAsOperatingLease classified as operating lease standard DescriptionOfMaterialReconcilingItemsReportableDescription of material reconciling items reportable Indian accounting 2072 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 Segment segment standard DescriptionOfMaximumTermOfOptionsGrantedFo Descriptionofmaximumtermofoptionsgrantedforshare- Indian accounting 2073 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 a rSharebasedPaymentArrangement based payment arrangement standard DescriptionOfMeasurementBasisForNoncontrollin Description of measurement basis for non-controlling Indian accounting 2074 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 o i gInterestInAcquireeRecognisedAtAcquisitionDate interest in acquiree recognised at acquisition date standard DescriptionOfMeasurementDifferencesForFinanciaDescriptionofmeasurementdifferencesforfinancialassets Indian accounting 2075 ind-as lAssetsSubjectToOffsettingEnforceableMasterNettisubject to offsetting, enforceable master netting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B42 standard ngArrangementsOrSimilarAgreements arrangements or similar agreements DescriptionOfMeasurementDifferencesForFinanciaDescription of measurement differences for financial Indian accounting 2076 ind-as lLiabilitiesSubjectToOffsettingEnforceableMaster liabilitiessubjecttooffsetting,enforceablemasternetting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B42 standard NettingArrangementsOrSimilarAgreements arrangements or similar agreements DescriptionOfMethodOfSettlementForSharebasedPDescription of method of settlement for share-based Indian accounting 2077 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 a aymentArrangement payment arrangement standard DescriptionOfMethodologyUsedToDetermineWhetDescription of methodology or methodologies used to herPresentingEffectsOfChangesInLiabilitysCreditRdetermine whether presenting effects of changes in Indian accounting 2078 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11 c iskInOtherComprehensiveIncomeWouldCreateOrEliability'screditriskinothercomprehensiveincomewould standard nlargeAccountingMismatchInProfitOrLoss create or enlarge accounting mismatch in profit or loss[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1044 DescriptionOfMethodsAndAssumptionsUsedInPre Descriptionofmethodsandassumptionsusedinpreparing Indian accounting 2079 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 b paringSensitivityAnalysisForActuarialAssumptions sensitivity analysis for actuarial assumptions standard SEBI Employee Stock Option DescriptionOfMethodsAndSignificantAssumptions Descriptionofmethodsandsignificantassumptionsused Scheme and 2080 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (n) UsedToEstimateFairValueOfOptions to estimate fair value of options Employee Stock Purchase Scheme guidelines 1999 DescriptionOfMethodUsedAndAssumptionsMade Description of method used and assumptions made to Indian accounting 2081 ind-as ToIncorporateEffectsOfExpectedEarlyExerciseSha incorporate effects of expected early exercise, share http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i standard reOptionsGranted options granted Indian accounting 2082 ind-as DescriptionOfOtherProvisionsOthers Description of other provisions, others http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 c standard DescriptionOfNatureAmountAndCorrectionOfAcc Descriptionofnatureofaccountingerrorsinpriorperiods Indian accounting 2083 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 49 a ountingErrorsInPriorPeriodsEstimateExplanatory [Text Block] standard DescriptionOfNatureAndAmountOfAnyMeasurem Description of nature of any measurement period entPeriodAdjustmentsRecognisedForParticularAss Indian accounting 2084 ind-as adjustmentsrecognisedforparticularassets,liabilities,non- http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 a iii etsLiabilitiesNoncontrollingInterestsOrItemsOfCon standard controlling interests or items of consideration sideration DescriptionOfNatureAndAmountOfChangeInAcco Description of nature of change in accounting estimate Indian accounting 2085 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 39 untingEstimateExplanatory [Text Block] standard DescriptionOfNatureAndAmountOfChangeInEsti Descriptionofnatureandamountofchangeinestimate Indian accounting 2086 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 26 mateDuringFinalInterimPeriod during final interim period standard Description of nature of assets obtained by taking DescriptionOfNatureAndCarryingAmountOfAssets Indian accounting 2087 ind-as possession of collateral or calling on other credit http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 38 a Obtained standard enhancements DescriptionOfNatureAndEffectOfAnyAsymmetricaDescription of nature and effect of any asymmetrical Indian accounting 2088 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 27 f lAllocationsToReportableSegments allocations to reportable segments standard DescriptionOfNatureAndExtentOfGovernmentGra Descriptionofnatureandextentofgovernmentgrantsfor Indian accounting 2089 ind-as ntsForAgriculturalActivityRecognisedInFinancialSt http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 57 a agricultural activity recognised in financial statements standard atements DescriptionOfNatureAndExtentOfGovernmentGra Description of nature and extent of government grants Indian accounting 2090 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind-As 20 39 b ntsRecognisedInFinancialStatements recognised in financial statements standard DescriptionOfNatureAndExtentOfRateregulatedAc Indian accounting 2091 ind-as Description of nature and extent of rate-regulated activity http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 a tivity standard DescriptionOfNatureAndExtentOfSignificantRestri Descriptionofnatureandextentofsignificantrestrictions Indian accounting 2092 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19D a ctionsOnTransferOfFundsToParent on transfer of funds to parent standard DescriptionOfNatureAndExtentOfSignificantRestri Descriptionofnatureandextentofsignificantrestrictions Indian accounting 2093 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 a ctionsOnTransferOfFundsToParent on transfer of funds to parent standard DescriptionOfNatureAndExtentToWhichProtective Descriptionofnatureandextenttowhichprotectiverights RightsOfNoncontrollingInterestsCanSignificantlyR Indian accounting 2094 ind-as ofnon-controllinginterestscansignificantlyrestrictentity's http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 13 b estrictEntitysAbilityToAccessOrUseAssetsAndSettl standard ability to access or use assets and settle liabilities of group eLiabilitiesOfGroup DescriptionOfNatureAndFinancialEffectOfBusines Description of nature and financial effect of business Indian accounting 2095 ind-as sCombinationsAfterReportingPeriodBeforeStatemecombinations after reporting period before statements http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 59 b standard ntsAuthorisedForIssue authorised for issue DescriptionOfNatureAndFinancialEffectOfBusines Description of nature and financial effect of business Indian accounting 2096 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 59 a sCombinationsDuringPeriod combinations during period standard1045 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfNatureOfActivitiesOfBiologicalAsse Indian accounting 2097 ind-as Description of nature of activities of biological assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 46 a ts standard DescriptionOfNatureOfAssetsWithSignificantRisk Description of nature of assets with significant risk of Indian accounting 2098 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 a OfMaterialAdjustmentsWithinNextFinancialYear material adjustments within next financial year standard Indian accounting 2099 ind-as DescriptionOfNatureOfBenefitsProvidedByPlan Description of nature of benefits provided by plan http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a i standard Indian accounting 2100 ind-as DescriptionOfNatureOfChangeInAccountingPolicyDescription of nature of change in accounting policy http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 c standard DescriptionOfNatureOfChangesFromPriorPeriodsI Description of nature of changes from prior periods in nMeasurementMethodsUsedToDetermineReportedmeasurementmethodsusedtodeterminereportedsegment Indian accounting 2101 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 27 e SegmentProfitOrLossAndEffectOfThoseChangesO profitorlossandeffectofthosechangesonmeasureof standard nMeasureOfSegmentProfitOrLoss segment profit or loss Indian accounting 2102 ind-as DescriptionOfNatureOfContingentAssets Description of nature of contingent assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 89 standard DescriptionOfNatureOfDifferencesBetweenMeasurDescription of nature of differences between Indian accounting 2103 ind-as ementsOfReportableSegmentsAssetsAndEntitysAs measurementsofreportablesegments'assetsandentity's http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 27 c standard sets assets DescriptionOfNatureOfDifferencesBetweenMeasurDescription of nature of differences between Indian accounting 2104 ind-as ementsOfReportableSegmentsLiabilitiesAndEntity measurements of reportable segments' liabilities and http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 27 d standard sLiabilities entity's liabilities DescriptionOfNatureOfDifferencesBetweenMeasurDescription of nature of differences between ementsOfReportableSegmentsProfitsOrLossesAnd measurementsofreportablesegments'profitsorlossesand Indian accounting 2105 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 27 b EntitysProfitOrLossBeforeIncomeTaxExpenseOrIn entity'sprofitorlossbeforeincometaxexpenseorincome standard comeAndDiscontinuedOperations and discontinued operations DescriptionOfNatureOfEntitysRelationshipWithAs Indian accounting 2106 ind-as Description of nature of entity's relationship with associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 a ii sociate standard DescriptionOfNatureOfEntitysRelationshipWithJoi Description of nature of entity's relationship with joint Indian accounting 2107 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a ii ntOperation operation standard DescriptionOfNatureOfEntitysRelationshipWithJoi Description of nature of entity's relationship with joint Indian accounting 2108 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a ii ntVenture venture standard Indian accounting 2109 ind-as DescriptionOfNatureOfFinancialStatements Description of nature of financial statements http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 51 b standard Indian accounting 2110 ind-as DescriptionOfNatureOfFinancialStatements Description of nature of financial statements http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 a standard Indian accounting 2111 ind-as DescriptionOfNatureOfFinancialStatements Description of nature of financial statements http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 a standard DescriptionOfNatureOfImpendingChangeInAccou Descriptionofnatureofimpendingchangeinaccounting Indian accounting 2112 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 31 b ntingPolicy policy standard Indian accounting 2113 ind-as DescriptionOfNatureOfIndividualAssets Description of nature of individual Assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 c i standard DescriptionOfNatureOfLiabilitiesWithSignificantR Descriptionofnatureofliabilitieswithsignificantriskof Indian accounting 2114 ind-as iskOfMaterialAdjustmentsWithinNextFinancialYea http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 a material adjustments within next financial year standard r DescriptionOfNatureOfMainAdjustmentsThatWou Description of nature of main adjustments that would make ldMakeHistoricalSummariesOrComparativeInform Indian accounting 2115 ind-as historicalsummariesorcomparativeinformationpresented http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 22 b ationPresentedInAccordanceWithPreviousGAAPC standard in accordance with previous GAAP comply with Ind AS omplyWithIndAs[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1046 DescriptionOfNatureOfNecessaryAdjustmentToPr Descriptionofnatureofnecessaryadjustmentstoprovide Indian accounting 2116 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 42 b ovideComparativeInformation comparative information standard DescriptionOfNatureOfNonadjustingEventAfterRe Descriptionofnatureofnon-adjustingeventafterreporting Indian accounting 2117 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 21 a portingPeriod period standard DescriptionOfNatureOfObligationContingentLiabil Indian accounting 2118 ind-as Description of nature of obligation, contingent liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 ities standard DescriptionOfNatureOfObligationContingentLiabilDescriptionofnatureofobligation,contingentliabilitiesin Indian accounting 2119 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c itiesInBusinessCombination business combination standard DescriptionOfNatureOfObligationContingentLiabilDescriptionofnatureofobligation,contingentliabilitiesin Indian accounting 2120 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j itiesInBusinessCombination business combination standard DescriptionOfNatureOfObligationContingentLiabilDescriptionofnatureofobligation,contingentliabilitiesin Indian accounting 2121 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j i itiesInBusinessCombination business combination standard Indian accounting 2122 ind-as DescriptionOfNatureOfObligationOtherProvisions Description of nature of obligation, other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 a standard Statementofchangesinequity- 2123 ind-as DescriptionOfNatureOfOtherEquityOthers Description of nature of other equity, others http://www.xbrl.org/2003/role/reference MCA Schedule III B 2124 ind-as DescriptionOfNatureOfOtherEquityOthers Description of nature of other equity, others http://www.xbrl.org/2003/role/reference ICAI Common practice Statementofchangesinequity- 2125 ind-as DescriptionOfNatureOfOtherReserves Description of nature of other reserves http://www.xbrl.org/2003/role/reference MCA Schedule III B 2126 ind-as DescriptionOfNatureOfOtherReserves Description of nature of other reserves http://www.xbrl.org/2003/role/reference ICAI Common practice DescriptionOfNatureOfReclassificationOrChanges Description of nature of reclassifications or changes in Indian accounting 2127 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 41 a InPresentation presentation standard DescriptionOfNatureOfRegulatoryRatesettingProce Indian accounting 2128 ind-as Description of nature of regulatory rate-setting process http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 a ss standard DescriptionOfNatureOfRelationshipBetweenTransfDescriptionofnatureofrelationshipbetweentransferred Indian accounting 2129 ind-as erredFinancialAssetsThatAreNotDerecognisedInThfinancialassetsthatarenotderecognisedintheirentirety http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D c standard eirEntiretyAndAssociatedLiabilities and associated liabilities DescriptionOfNatureOfRelationshipWithSubsidiar Descriptionofnatureofrelationshipwithsubsidiarywhere Indian accounting 2130 ind-as yWhereParentHasDirectlyOrIndirectlyLessThanHa parenthasdirectlyorindirectlylessthanhalfofvoting http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9 b standard lfOfVotingPower power DescriptionOfNatureOfVoluntaryChangeInAccoun Descriptionofnatureofvoluntarychangeinaccounting Indian accounting 2131 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 a tingPolicy policy standard DescriptionOfNoncurrentAssetsOrDisposalGroup Descriptionofnon-currentAssetsordisposalgroupheld Indian accounting 2132 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 41 a HeldForSaleWhichWereSoldOrReclassified for sale which were sold or reclassified standard Description of non-financial measures or estimates of DescriptionOfNonfinancialMeasuresOrEstimatesO Indian accounting 2133 ind-as physical quantities of biological assets and output of http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 46 b fBiologicalAssets standard agricultural produce DescriptionOfObjectivesPoliciesAndProcessesFor Description of objectives, policies and processes for Indian accounting 2134 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 b ManagingRisk managing risk standard DescriptionOfObjectivesPoliciesAndProcessesFor Description of objectives, policies and processes for Indian accounting 2135 ind-as ManagingRisksArisingFromInsuranceContractsAn managing risks arising from insurance contracts and http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 a standard dMethodsUsedToManageThoseRisks methods used to manage those risks Indian accounting 2136 ind-as DescriptionOfOptionLifeShareOptionsGranted Option life, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i standard DescriptionOfOptionPricingModelShareOptionsGr Indian accounting 2137 ind-as Description of option pricing model, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i anted standard1047 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfOtherAccountingPoliciesRelevantTo Description of other accounting policies relevant to Indian accounting 2138 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 b UnderstandingOfFinancialStatementsExplanatory understanding of financial statements [Text Block] standard DescriptionOfOtherComprehensiveIncomeThatWilDescriptionofothercomprehensiveincomethatwillbe GeneralInstructions-PL-6(B) 2139 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III lBeReclassifiedToProfitOrLossBeforeTaxOthers reclassified to profit or loss, before tax, others (v) DescriptionOfOtherComprehensiveIncomeThatWilDescriptionofothercomprehensiveincomethatwillbe GeneralInstructions-PL-6(B) 2140 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III lBeReclassifiedToProfitOrLossNetOfTaxOthers reclassified to profit or loss, net of tax, others (v) DescriptionOfOtherComprehensiveIncomeThatWil Descriptionofothercomprehensiveincomethatwillnot GeneralInstructions-PL-6(A) 2141 ind-as lNotBeReclassifiedToProfitOrLossBeforeTaxOther http://www.xbrl.org/2003/role/reference MCA Schedule III be reclassified to profit or loss, before tax, others (vi) s DescriptionOfOtherComprehensiveIncomeThatWil Descriptionofothercomprehensiveincomethatwillnot GeneralInstructions-PL-6(A) 2142 ind-as lNotBeReclassifiedToProfitOrLossNetOfTaxOther http://www.xbrl.org/2003/role/reference MCA Schedule III be reclassified to profit or loss, net of tax, others (vi) s Indian accounting 2143 ind-as DescriptionOfOtherContingentLiabilitiesOthers Description of other contingent liabilities others http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 standard PartIof-Balancesheet-Assets 2144 ind-as DescriptionOfOtherCurrentAssetsOthers Description of other current assets others http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (d) General Instructions - Balance DescriptionOfOtherCurrentFinancialLiabilitiesOth 2145 ind-as Description of other current financial liabilities, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet F. II. (h) ; Common ers practice General Instructions - Balance 2146 ind-as DescriptionOfOtherCurrentLiabilitiesOthers Description of other current liabilities, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet F. III. (c); common practice Indian accounting 2147 ind-as DescriptionOfOtherImpairedAssets Description of other impaired assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 standard DescriptionOfOtherInputsToOptionsPricingModel Descriptionofotherinputstooptionspricingmodel,share Indian accounting 2148 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i ShareOptionsGranted options granted standard General Instructions - Balance 2149 ind-as DescriptionOfOtherNoncurrentAssetsOthers Description of other non-current assets, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (iii) General Instructions - Balance 2150 ind-as DescriptionOfOtherNoncurrentLiabilitiesOthers Description of other non-current liabilities others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E. IV. (b) DescriptionOfOtherTransactionsThatAreCollective Description of other transactions that are collectively Indian accounting 2151 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 26 b ii lySignificant significant standard DescriptionOfPlanAmendmentsCurtailmentsAndS Description of plan amendments, curtailments and Indian accounting 2152 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 c ettlements settlements standard DescriptionOfPoliciesForDisposingOfAssetsNotReDescriptionofpoliciesfordisposalorforuseinoperation Indian accounting 2153 ind-as adilyConvertibleIntoCashOrForUsingThemInItsOp of assets obtained bytaking possession of collateral or http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 38 b standard erationsExplanatory other credit enhancement [Text Block] DescriptionOfPolicyForDeterminingContributionO Description of policy for determining contribution of Indian accounting 2154 ind-as fDefinedBenefitPlansThatShareRisksBetweenVari defined benefit plans that share risks between entities http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 149 b standard ousEntitiesExplanatory under common control [Text Block] DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2155 ind-as sBetweenLevelsAreDeemedToHaveOccurredAsset http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c between levels are deemed to have occurred, assets standard s DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2156 ind-as sBetweenLevelsAreDeemedToHaveOccurredAsset http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 95 between levels are deemed to have occurred, assets standard s DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2157 ind-as sBetweenLevelsAreDeemedToHaveOccurredAsset http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv between levels are deemed to have occurred, assets standard s DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2158 ind-as sBetweenLevelsAreDeemedToHaveOccurredEntit betweenlevelsaredeemedtohaveoccurred,entity'sown http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 95 standard ysOwnEquityInstruments equity instruments[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1048 DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2159 ind-as sBetweenLevelsAreDeemedToHaveOccurredEntit betweenlevelsaredeemedtohaveoccurred,entity'sown http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv standard ysOwnEquityInstruments equity instruments DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2160 ind-as sBetweenLevelsAreDeemedToHaveOccurredEntit betweenlevelsaredeemedtohaveoccurred,entity'sown http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c standard ysOwnEquityInstruments equity instruments DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2161 ind-as sBetweenLevelsAreDeemedToHaveOccurredLiabi http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv between levels are deemed to have occurred, liabilities standard lities DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2162 ind-as sBetweenLevelsAreDeemedToHaveOccurredLiabi http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 95 between levels are deemed to have occurred, liabilities standard lities DescriptionOfPolicyForDeterminingWhenTransfer Description of policy for determining when transfers Indian accounting 2163 ind-as sBetweenLevelsAreDeemedToHaveOccurredLiabi http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c between levels are deemed to have occurred, liabilities standard lities DescriptionOfPrimaryReasonsForBusinessCombin Indian accounting 2164 ind-as Description of primary reasons for business combination http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 d ation standard DescriptionOfReasonForChangeInFunctionalCurre Indian accounting 2165 ind-as Description of reason for change in functional currency http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 54 ncy standard DescriptionOfReasonForChangeInMethodsAndAssDescription of reasons for changes in methods and Indian accounting 2166 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 40 c umptionsUsedInPreparingSensitivityAnalysis assumptions used in preparing sensitivity analysis standard DescriptionOfReasonForDisposingOfInvestmentsI Description of reason for disposing of investments in Indian accounting 2167 ind-as nEquityInstrumentsMeasuredAtFairValueThrough equityinstrumentsdesignatedatfairvaluethroughother http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11B a standard OtherComprehensiveIncome comprehensive income DescriptionOfReasonForReclassificationOrChange Descriptionofreasonforreclassificationsorchangesin Indian accounting 2168 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 41 c sInPresentation presentation standard DescriptionOfReasonForUsingLongerOrShorterRe Descriptionofreasonforusinglongerorshorterreporting Indian accounting 2169 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 36 a portingPeriod period standard DescriptionOfReasonForUsingPresentationAlternat Indian accounting 2170 ind-as Description of reason for using presentation alternative http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A b ive standard DescriptionOfReasonOfDerecognitionOfFinancial Descriptionofreasonforderecognitionoffinancialassets Indian accounting 2171 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20A AssetsMeasuredAtAmortisedCost measured at amortised cost standard DescriptionOfReasonsAndFactorsWhyAmountOfCDescriptionofreasonsandrelevantfactorswhyamountof hangesInFairValueOfFinancialAssetsAndFinancial changes in fair value of financial assets and financial Indian accounting 2172 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11 b LiabilitiesAttributableToChangesInCreditRiskNotFliabilities attributable to changes in credit risk are not standard aithfullyRepresent faithfully represented DescriptionOfReasonsForChangeInValuationTech Descriptionofreasonsforchangeinvaluationtechnique Indian accounting 2173 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d niqueUsedInFairValueMeasurementAssets used in fair value measurement, assets standard DescriptionOfReasonsForChangeInValuationTech Descriptionofreasonsforchangeinvaluationtechnique Indian accounting 2174 ind-as niqueUsedInFairValueMeasurementEntitysOwnEq used in fair value measurement, entity's own equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d standard uityInstruments instruments DescriptionOfReasonsForChangeInValuationTech Descriptionofreasonsforchangeinvaluationtechnique Indian accounting 2175 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d niqueUsedInFairValueMeasurementLiabilities used in fair value measurement, liabilities standard DescriptionOfReasonsForChangeInValuationTech Descriptionofreasonsforchangeinvaluationtechnique Indian accounting 2176 ind-as niqueUsedToMeasureFairValueLessCostsOfDispo http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e iiB used to measure fair value less costs of disposal standard sal DescriptionOfReasonsForChangeInValuationTech Descriptionofreasonsforchangeinvaluationtechnique Indian accounting 2177 ind-as niqueUsedToMeasureFairValueLessCostsOfDispo http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f ii used to measure fair value less costs of disposal standard sal DescriptionOfReasonsForChangeOfInvestmentEntiDescription of reasons for change of investment entity Indian accounting 2178 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9B tyStatus status standard1049 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfReasonsForChangesInMethodsAndADescription of reasons for changes in methods and Indian accounting 2179 ind-as ssumptionsUsedInPreparingSensitivityAnalysisFor assumptions used in preparing sensitivity analysis for http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 c standard ActuarialAssumptions actuarial assumptions DescriptionOfReasonsForChangingWayCashgener Descriptionofreasonsforchangingwaycash-generating Indian accounting 2180 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d iii atingUnitIsIdentified unit is identified standard DescriptionOfReasonsForConcludingThatEntityIsI Description of reasons for concluding that entity is Indian accounting 2181 ind-as nvestmentEntityIfItDoesNotHaveOneOrMoreTypicinvestmententityifitdoesnothaveoneormoretypical http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9A standard alCharacteristics characteristics DescriptionOfReasonsForFairValueMeasurementA Indian accounting 2182 ind-as Description of reasons for fair value measurement, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a ssets standard DescriptionOfReasonsForFairValueMeasurementE Descriptionofreasonsforfairvaluemeasurement,entity's Indian accounting 2183 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a ntitysOwnEquityInstruments own equity instruments standard DescriptionOfReasonsForFairValueMeasurementL Description of reasons for fair value measurement, Indian accounting 2184 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a iabilities liabilities standard DescriptionOfReasonsForProvidingSupportToStru Descriptionofreasonsforprovidingsupporttostructured Indian accounting 2185 ind-as cturedEntityWithoutHavingContractualObligationT http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 15 b entity without having contractual obligation to do so standard oDoSo DescriptionOfReasonsForProvidingSupportToStru Descriptionofreasonsforprovidingsupporttostructured Indian accounting 2186 ind-as cturedEntityWithoutHavingContractualObligationT http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 30 b entity without having contractual obligation to do so standard oDoSo DescriptionOfReasonsForProvidingSupportToSubsDescriptionofreasonsforprovidingsupporttosubsidiary Indian accounting 2187 ind-as idiaryWithoutHavingContractualObligationToDoS by investment entity or its subsidiaries without having http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19E b standard o contractual obligation to do so DescriptionOfReasonsForTransfersIntoLevel3OfFaDescriptionofreasonsfortransfersintoLevel3 offair Indian accounting 2188 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv irValueHierarchyAssets value hierarchy, assets standard DescriptionOfReasonsForTransfersIntoLevel3OfFaDescriptionofreasonsfortransfersintoLevel3 offair Indian accounting 2189 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv irValueHierarchyEntitysOwnEquityInstruments value hierarchy, entity's own equity instruments standard DescriptionOfReasonsForTransfersIntoLevel3OfFaDescriptionofreasonsfortransfersintoLevel3 offair Indian accounting 2190 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv irValueHierarchyLiabilities value hierarchy, liabilities standard Description of reasons for transfers of cumulative gain DescriptionOfReasonsForTransfersOfCumulativeG Indian accounting 2191 ind-as (loss)withinequitywhenchangesinliability'screditrisk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 10 c ainLossWithinEquity standard are presented in other comprehensive income DescriptionOfReasonsForTransfersOutOfLevel1IntDescription ofreasonsfor transfersoutofLevel1into Indian accounting 2192 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c oLevel2OfFairValueHierarchyAssets Level 2 of fair value hierarchy, assets standard DescriptionOfReasonsForTransfersOutOfLevel1IntDescription ofreasonsfor transfersoutofLevel1into Indian accounting 2193 ind-as oLevel2OfFairValueHierarchyEntitysOwnEquityIn Level 2 of fair value hierarchy, entity's own equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c standard struments instruments DescriptionOfReasonsForTransfersOutOfLevel1IntDescription ofreasonsfor transfersoutofLevel1into Indian accounting 2194 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c oLevel2OfFairValueHierarchyLiabilities Level 2 of fair value hierarchy, liabilities standard DescriptionOfReasonsForTransfersOutOfLevel2IntDescription ofreasonsfor transfersoutofLevel2into Indian accounting 2195 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c oLevel1OfFairValueHierarchyAssets Level 1 of fair value hierarchy, assets standard DescriptionOfReasonsForTransfersOutOfLevel2IntDescription ofreasonsfor transfersoutofLevel2into Indian accounting 2196 ind-as oLevel1OfFairValueHierarchyEntitysOwnEquityIn Level 1 of fair value hierarchy, entity's own equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c standard struments instruments DescriptionOfReasonsForTransfersOutOfLevel2IntDescription ofreasonsfor transfersoutofLevel2into Indian accounting 2197 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c oLevel1OfFairValueHierarchyLiabilities Level 1 of fair value hierarchy, liabilities standard DescriptionOfReasonsForTransfersOutOfLevel3OfDescriptionofreasonsfortransfersoutofLevel3offair Indian accounting 2198 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv FairValueHierarchyAssets value hierarchy, assets standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1050 DescriptionOfReasonsForTransfersOutOfLevel3OfDescriptionofreasonsfortransfersoutofLevel3offair Indian accounting 2199 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv FairValueHierarchyEntitysOwnEquityInstruments value hierarchy, entity's own equity instruments standard DescriptionOfReasonsForTransfersOutOfLevel3OfDescriptionofreasonsfortransfersoutofLevel3offair Indian accounting 2200 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv FairValueHierarchyLiabilities value hierarchy, liabilities standard DescriptionOfReasonsWhyApplyingNewAccounti Description of reasons why applying new accounting Indian accounting 2201 ind-as ngPolicyProvidesReliableAndMoreRelevantInform http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 b policy provides reliable and more relevant information standard ation DescriptionOfReasonsWhyInitialAccountingForBu Descriptionofreasonswhyinitialaccountingforbusiness Indian accounting 2202 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 a i sinessCombinationIsIncomplete combination is incomplete standard DescriptionOfReasonsWhyLiabilityCannotBeMeas Descriptionofreasonswhyliabilitycannotbemeasured Indian accounting 2203 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j ii uredReliably reliably standard DescriptionOfReasonsWhyPresumptionThatInteresDescriptionofreasonswhypresumptioninvestordoesnot Indian accounting 2204 ind-as tOfLessThanTwentyPerCentInAssociateIsOvercomhavesignificantinfluenceisovercomewhenitsinterestin http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9 e standard e investee is less than twenty per cent DescriptionOfReasonsWhyPresumptionThatInteresDescription of reasons why presumption investor has Indian accounting 2205 ind-as tOfMoreThanTwentyPerCentInAssociateIsOverco significant influence is overcome when its interest in http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9 d standard me investee is more than twenty per cent DescriptionOfReasonsWhyTransactionResultedIn Descriptionofreasonswhybargainpurchasetransaction Indian accounting 2206 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 n iii GainInBargainPurchase resulted in gain standard DescriptionOfReasonWhyConsolidatedFinancialSt Descriptionoffactthatexemptionfromconsolidationhas Indian accounting 2207 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 a atementsHaveNotBeenPrepared been used standard DescriptionOfReasonWhyEntityWithMoreThanHalDescription of significant judgements and assumptions Indian accounting 2208 ind-as fOfVotingPowerDirectlyOrIndirectlyOwnedWhich madeindeterminingthatentitydoesnotcontrolanother http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9 a standard IsNotSubsidiaryDueToAbsenceOfControl entity even though it holds more than half of voting rights DescriptionOfReasonWhyFairValueOfGoodsOrSerDescriptionofreasonwhyfairvalueofgoodsorservices Indian accounting 2209 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 49 vicesReceivedCannotEstimateReliable received cannot be reliably estimated standard DescriptionOfReasonWhyFinancialStatementsAre Description of fact that amounts presented in financial Indian accounting 2210 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 36 b NotEntirelyComparable statements are not entirely comparable standard DescriptionOfReasonWhyNonfinancialAssetsIsBei Description of reason whynon-financialassets is being Indian accounting 2211 ind-as ngUsedInMannerDifferentFromHighestAndBestUs http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 i used in manner different from highest and best use standard e DescriptionOfReasonWhyPresentationCurrencyIs Description of reason why presentation currency is Indian accounting 2212 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 53 DifferentFromFunctionalCurrency different from functional currency standard DescriptionOfReasonWhyReclassificationOfComp Descriptionofreasonwhyreclassificationofcomparative Indian accounting 2213 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 42 a arativeAmountsIsImpracticable amounts is impracticable standard DescriptionOfReasonWhyRegulatoryDeferralAcco Description of reason why regulatory deferral account Indian accounting 2214 ind-as untBalanceIsNoLongerFullyRecoverableOrReversi http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 36 balance is no longer fully recoverable or reversible standard ble DescriptionOfReasonWhySufficientInformationIs Description of reason whysufficient information is not Indian accounting 2215 ind-as NotAvailableToAccountForMultiemployerPlanAs available to accountfor multi-employer plan as defined http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d ii standard DefinedBenefitPlan benefit plan DescriptionOfReasonWhyUsingDifferentReportingDescriptionofreasonwhyusingdifferentreportingdateor Indian accounting 2216 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 b ii DateOrPeriodForAssociate period for associate standard DescriptionOfReasonWhyUsingDifferentReportingDescriptionofreasonwhyusingdifferentreportingdateor Indian accounting 2217 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 b ii DateOrPeriodForJointVenture period for joint venture standard DescriptionOfReasonWhyUsingDifferentReportingDescriptionofreasonwhyusingdifferentreportingdateor Indian accounting 2218 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 11 b DateOrPeriodForSubsidiaryConsolidated period for subsidiary consolidated standard1051 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 2219 ind-as DescriptionOfRedesignatedFinancialAssets Description of redesignated financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard Indian accounting 2220 ind-as DescriptionOfRedesignatedFinancialLiabilities Description of redesignated financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard Indian accounting 2221 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 standard Indian accounting 2222 ind-as DescriptionOfRegulatoryDeferralAccountBalances Description of regulatory deferral account balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 c standard DescriptionOfRegulatoryFrameworkInWhichPlan Description of regulatory framework in which plan Indian accounting 2223 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a ii Operates operates standard DescriptionOfReportableSegmentToWhichIndivid Description of reportable segment to which individual Indian accounting 2224 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 c ii ualAssetsBelongs Assets belongs standard DescriptionOfRestrictionsOnDistributionOfRevalu Description ofrestrictions on distribution ofrevaluation Indian accounting 2225 ind-as ationSurplusToShareholdersPropertyPlantAndEqui http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 f surplus to shareholders, property, plant and equipment standard pment DescriptionOfRightsOfSetoffAssociatedWithFinan Descriptionofrightsofset-offassociated withfinancial Indian accounting 2226 ind-as cialAssetsSubjectToEnforceableMasterNettingArraassetssubjecttoenforceablemasternettingarrangementor http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13E standard ngementOrSimilarAgreement similar agreement DescriptionOfRightsOfSetoffAssociatedWithFinan Descriptionofrightsofset-offassociated withfinancial Indian accounting 2227 ind-as cialLiabilitiesSubjectToEnforceableMasterNetting liabilities subject to enforceable master netting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13E standard ArrangementOrSimilarAgreement arrangement or similar agreement DescriptionOfRiskFreeInterestRateShareOptionsGr Indian accounting 2228 ind-as Risk free interest rate, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i anted standard Indian accounting 2229 ind-as DescriptionOfRisksToWhichPlanExposesEntity Description of risks to which plan exposes entity http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 b standard Indian accounting 2230 ind-as DescriptionOfSegment Description of segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard DescriptionOfSensitivityOfFairValueMeasurement Description of sensitivity of fair value measurement to Indian accounting 2231 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h i ToChangesInUnobservableInputsAssets changes in unobservable inputs, assets standard DescriptionOfSensitivityOfFairValueMeasurement Description of sensitivity of fair value measurement to Indian accounting 2232 ind-as ToChangesInUnobservableInputsEntitysOwnEquit changes in unobservable inputs, entity's own equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h i standard yInstruments instruments DescriptionOfSensitivityOfFairValueMeasurement Description of sensitivity of fair value measurement to Indian accounting 2233 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h i ToChangesInUnobservableInputsLiabilities changes in unobservable inputs, liabilities standard Indian accounting 2234 ind-as DescriptionOfServiceConcessionArrangement Description of service concession arrangement http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 a standard DescriptionOfSharedCharacteristicForConcentratio Indian accounting 2235 ind-as Description of shared characteristic for concentration http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8 b n standard DescriptionOfSignificantConcentrationsOfRiskRel Descriptionofsignificantconcentrationsofriskrelatedto Indian accounting 2236 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 b atedToPlan plan standard Indian accounting 2237 ind-as DescriptionOfSignificantEventsAndTransactions Description of significant events and transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 15 standard DescriptionOfSignificantIntangibleAssetsControlle Descriptionofsignificantintangibleassetscontrolledby Indian accounting 2238 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 128 b dByEntityButNotRecognised entity but not recognised standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1052 DescriptionOfSignificantJudgementsAndAssumpti Description of significant judgements and assumptions Indian accounting 2239 ind-as onsMadeInDeterminingThatEntityIsAgentOrPrinci http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 1 made in determining that entity is agent or principal standard pal DescriptionOfSignificantRestrictionsOnEntitysAbil Descriptionofsignificantrestrictionsonentity'sabilityto Indian accounting 2240 ind-as ityToAccessOrUseAssetsAndSettleLiabilitiesOfGr http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 13 a access or use assets and settle liabilities of group standard oup DescriptionOfSourcesOfHedgeIneffectivenessExpeDescriptionofsourcesofhedgeineffectivenessexpectedto Indian accounting 2241 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23D ctedToAffectHedgingRelationship affect hedging relationship standard DescriptionOfSourcesOfHedgeIneffectivenessThat Description of sources of hedge ineffectiveness that Indian accounting 2242 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23E EmergedInHedgingRelationship emerged in hedging relationship standard DescriptionOfSourcesOfRevenueForAllOtherSegm Indian accounting 2243 ind-as Description of sources of revenue for all other segments http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 16 ents standard DescriptionOfTermAndConditionsOfFinancialAss Description of terms and conditions of financial assets Indian accounting 2244 ind-as etsPledgedAsCollateralForLiabilitiesOrContingent http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 14 b pledged as collateral for liabilities or contingent liabilities standard Liabilities DescriptionOfTermsOfContractualArrangementsT Description of terms of contractual arrangements that hatCouldRequireInvestmentEntityOrItsSubsidiariescould require investment entity or its subsidiaries to Indian accounting 2245 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19F ToProvideFinancialSupportToUnconsolidatedStrucprovide financial support to unconsolidated structured standard turedEntityControlledByInvestmentEntity entity controlled by investment entity DescriptionOfTermsOfContractualArrangementsT Description of terms of contractual arrangements that Indian accounting 2246 ind-as hatCouldRequireParentOrSubsidiariesToProvideFi couldrequire parentor subsidiariesto providefinancial http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 a standard nancialSupportToStructuredEntity support to structured entity DescriptionOfTermsOfContractualArrangementsT Description of terms of contractual arrangements that Indian accounting 2247 ind-as hatCouldRequireParentOrSubsidiariesToProvideFi couldrequire parentor subsidiariesto providefinancial http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 14 standard nancialSupportToStructuredEntity support to structured entity DescriptionOfTermsOfSharesReservedForIssueUn Description ofterms ofshares reserved for issue under General Instructions - Balance 2248 ind-as derOptionsAndContractsOrCommitmentsForSaleOoptionsandcontractsorcommitmentsforsaleofsharesor http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(h) fSharesOrDisinvestment disinvestment DescriptionOfTermsOfSharesReservedForIssueUn Description ofterms ofshares reserved for issue under 2249 ind-as derOptionsAndContractsOrCommitmentsForSaleOoptionsandcontractsorcommitmentsforsaleofsharesor http://www.xbrl.org/2003/role/reference ICAI Common practice fSharesOrDisinvestment disinvestment DescriptionOfTimingAndReasonOfReclassificatio Description of timing and reason of reclassification Indian accounting 2250 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 80A nBetweenFinancialLiabilitiesAndEquity between financial liabilities and equity standard DescriptionOfTransactionByEntityForProvisionOf Descriptionoftransactionbyentityforprovisionofkey Indian accounting 2251 ind-as KeyManagementPersonnelServicesProvidedBySep management personnel services provided by separate http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18A standard arateManagementEntities management entities DescriptionOfTransactionsAfterReportingPeriodW Description of transactions after reporting period that Indian accounting 2252 ind-as ithSignificantChangeInNumberOfOrdinarySharesO http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 d significantly change number of ordinary shares outstanding standard utstanding DescriptionOfTransactionsAfterReportingPeriodW Description of transactions after reporting period that Indian accounting 2253 ind-as ithSignificantChangeInNumberOfPotentialOrdinar significantlychangenumberofpotentialordinaryshares http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 d standard ySharesOutstanding outstanding DescriptionOfNatureOfTransactionsWithRelatedP Indian accounting 2254 ind-as Description of nature of transactions with related party http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 arty standard DescriptionOfTransitionalProvisionsOfInitiallyAppDescriptionoftransitionalprovisionsofinitiallyapplied Indian accounting 2255 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 d liedIndAs Ind AS standard DescriptionOfTransitionalProvisionsOfInitiallyAppDescriptionoftransitionalprovisionsofinitiallyapplied Indian accounting 2256 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 e liedIndAsThatMightHaveEffectOnFuturePeriods Ind AS that might have effect on future periods standard Indian accounting 2257 ind-as DescriptionOfTypeOfPlan Description of type of plan http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a standard1053 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DescriptionOfTypeOfSupportProvidedToStructure Descriptionoftypeofsupportprovidedtostructuredentity Indian accounting 2258 ind-as dEntityWithoutHavingContractualObligationToDo http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 30 a without having contractual obligation to do so standard So DescriptionOfTypeOfSupportProvidedToStructure Descriptionoftypeofsupportprovidedtostructuredentity Indian accounting 2259 ind-as dEntityWithoutHavingContractualObligationToDo http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 15 a without having contractual obligation to do so standard So Descriptionoftypeofsupportprovidedtosubsidiaryby DescriptionOfTypeOfSupportProvidedToSubsidiar Indian accounting 2260 ind-as investment entity or its subsidiaries without having http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19E a yWithoutHavingContractualObligationToDoSo standard contractual obligation to do so DescriptionOfTypesOfIncomeFromStructuredEntit Indian accounting 2261 ind-as Description of types of income from structured entities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 27 b ies standard DescriptionOfTypesOfIncomeFromStructuredEntit Indian accounting 2262 ind-as Description of types of income from structured entities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 c ies standard DescriptionOfTypesOfProductsAndServicesFrom Descriptionoftypesofproductsandservicesfromwhich Indian accounting 2263 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 22 b WhichEachReportableSegmentDerivesItsRevenueseach reportable segment derives its revenues standard DescriptionOfUncertaintiesOfEntitysAbilityToCon Disclosureofuncertaintiesofentity'sabilitytocontinueas Indian accounting 2264 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 25 tinueAsGoingConcernExplanatory going concern [Text Block] standard DescriptionOfUnfulfilledConditionsAndOtherCont Description of unfulfilled conditions and other Indian accounting 2265 ind-as ingenciesAttachedToGovernmentGrantForAgricult contingenciesattachedtogovernmentgrantforagricultural http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 57 b standard uralActivity activity DescriptionOfValuationProcessesUsedInFairValue Description of valuation processes used in fair value Indian accounting 2266 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 g MeasurementAssets measurement, assets standard DescriptionOfValuationProcessesUsedInFairValue Description of valuation processes used in fair value Indian accounting 2267 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 g MeasurementEntitysOwnEquityInstruments measurement, entity's own equity instruments standard DescriptionOfValuationProcessesUsedInFairValue Description of valuation processes used in fair value Indian accounting 2268 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 g MeasurementLiabilities measurement, liabilities standard DescriptionOfValuationTechniquesAndKeyModelIDescriptionofvaluationtechniquesandsignificantinputs Indian accounting 2269 ind-as nputsUsedForDeterminingNoncontrollingInterestInused to measure non-controlling interest in acquiree http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 o ii standard AnAcquireeMeasuredAtFairValue measured at fair value DescriptionOfValuationTechniquesAndKeyModelIDescriptionofvaluationtechniquesandkeymodelinputs Indian accounting 2270 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 b iii nputsUsedToMeasureContingentConsideration used to measure contingent consideration standard DescriptionOfValuationTechniquesUsedInFairVal Description of valuation techniques used in fair value Indian accounting 2271 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d ueMeasurementAssets measurement, assets standard DescriptionOfValuationTechniquesUsedInFairVal Description of valuation techniques used in fair value Indian accounting 2272 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d ueMeasurementEntitysOwnEquityInstruments measurement, entity's own equity instruments standard DescriptionOfValuationTechniquesUsedInFairVal Description of valuation techniques used in fair value Indian accounting 2273 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d ueMeasurementLiabilities measurement, liabilities standard DescriptionOfValuationTechniquesUsedToMeasur Descriptionofvaluationtechniquesusedtomeasurefair Indian accounting 2274 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e eFairValueLessCostsOfDisposal value less costs of disposal standard DescriptionOfValuationTechniquesUsedToMeasur Descriptionofvaluationtechniquesusedtomeasurefair Indian accounting 2275 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f ii eFairValueLessCostsOfDisposal value less costs of disposal standard DescriptionOfVestingRequirementsForSharebased Description of vesting requirements for share-based Indian accounting 2276 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 a PaymentArrangement payment arrangement standard DescriptionOfVoluntaryChangeInAccountingPolic Disclosureofvoluntarychangeinaccountingpolicy[Text Indian accounting 2277 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 yExplanatory Block] standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1054 DescriptionOfWhetherCompanyHaveSufficientAut Descriptionofwhethercompanyhavesufficientauthorised 2278 ind-as horisedCapitalToCoverProposedEquityShareCapit capital to cover proposed equity share capital amount http://www.xbrl.org/2003/role/reference ICAI Common practice alAmountResultingFromAllotment resulting from allotment DescriptionOfWhetherCompanyHaveSufficientAut Descriptionofwhethercompanyhavesufficientauthorised 2279 ind-as horisedCapitalToCoverProposedShareCapitalAmo capitaltocoverproposedsharecapitalamountresulting http://www.xbrl.org/2003/role/reference ICAI Common practice untResultingFromAllotment from allotment DescriptionOfWhetherEntityIsRequiredToAbsorbLDescriptionofwhetherentityisrequiredtoabsorblosses Indian accounting 2280 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 d ossesOfStructuredEntitiesBeforeOtherParties of structured entities before other parties standard DescriptionOfWhetherInvestmentInAssociateIsMe Descriptionofwhetherinvestmentinassociateismeasured Indian accounting 2281 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 b i asuredUsingEquityMethodOrAtFairValue using equity method or at fair value standard DescriptionOfWhetherInvestmentInJointVentureIs Description of whether investment in joint venture is Indian accounting 2282 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 b i MeasuredUsingEquityMethodOrAtFairValue measured using equity method or at fair value standard DescriptionOfWhetherThereArePotentialIncomeTaDescription of whether there are potential income tax Indian accounting 2283 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 82A xConsequencesNotPracticablyDeterminable consequences not practicably determinable standard DescriptionOfWhetherThirdpartyCreditEnhancemeDescriptionofwhetherthird-partycreditenhancementis Indian accounting 2284 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 98 ntIsReflectedInFairValueMeasurement reflected in fair value measurement standard 2285 ind-as DescriptionOtherCurrentFinancialAssetsOthers Description other current financial assets others http://www.xbrl.org/2003/role/reference ICAI Common practice PartIof-Balancesheet-Assets 2286 ind-as DescriptionOtherNoncurrentFinancialAssetsOthers Description other non-current financial assets, others http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice DescriptionOtherNoncurrentFinancialLiabilitiesOt PartIof-Balancesheet-Assets 2287 ind-as Description other non-current financial liabilities others http://www.xbrl.org/2003/role/reference MCA Schedule III hers (1) (h) (iv) DescriptionWhetherChangeInAccountingPolicyIs Descriptionwhetherchangeinaccountingpolicyismade Indian accounting 2288 ind-as MadeInAccordanceWithTransitionalProvisionsOfI in accordance with transitional provisions of initially http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 b standard nitiallyAppliedIndAs applied Ind AS General Instructions - Balance 2289 ind-as DesignsMember Designs [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (f) Indian accounting 2290 ind-as DesignTechnicalAssistanceApportionedContracts Design technical assistance apportioned contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 18 (b) standard Indian accounting 2291 ind-as DestructionOfMajorProductionPlantMember Destruction of major production plant [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 d standard Companies Annexure to Companies 2292 ind-as DetailsCSRPolicyExplanatory Details CSR policy [Text Block] http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 DetailsOfAcquisitionAndDisposalOfInvestmentsA Details of acquisition and disposal of investments 2293 ind-as http://www.xbrl.org/2003/role/reference MCA bstract [Abstract] DetailsOfAdvanceDueByDirectorsOtherOfficersOr Detailsofadvanceduebydirectorsotherofficersorothers General Instructions - Balance 2294 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III OthersAbstract [Abstract] sheet -A. X (ii) (2) DetailsOfAdvanceDueByDirectorsOtherOfficersOr Detailsofadvanceduebydirectorsotherofficersorothers General Instructions - Balance 2295 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III OthersAbstract [Abstract] sheet -B. VI (i) (2) DetailsOfAdvanceDueByFirmsOrCompaniesInWhiDetailsofadvanceduebyfirmsorcompaniesinwhichany General Instructions - Balance 2296 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III chAnyDirectorIsPartnerOrDirectorAbstract director is partner or director [Abstract] sheet -A. X (ii) (2) DetailsOfAdvanceDueByFirmsOrCompaniesInWhiDetailsofadvanceduebyfirmsorcompaniesinwhichany General Instructions - Balance 2297 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III chAnyDirectorIsPartnerOrDirectorAbstract director is partner or director [Abstract] sheet -B. VI (i) (2) General Instructions - Balance 2298 ind-as DetailsOfAdvanceToRelatedParties Details of advance to related parties http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X - Common practice General Instructions - Balance 2299 ind-as DetailsOfAdvanceToRelatedParties Details of advance to related parties http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI - Common practice1055 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsOfAggregateAmountSetAsideToProvisions Detailsofaggregateamountsetasidetoprovisionsmade General Instructions - PL - 5 2300 ind-as MadeForMeetingSpecificLiabilitiesContingencies for meeting specific liabilities, contingencies or http://www.xbrl.org/2003/role/reference MCA (v)(a) OrCommitmentsAbstract commitments [Abstract] DetailsOfApplicationMoneyReceivedForAllotment Details of application money received for allotment of 2301 ind-as OfSecuritiesAndDueForRefundAndInterestAccrue securitiesanddueforrefundandinterestaccruedthereon http://www.xbrl.org/2003/role/reference ICAI Common practice dThereonAbstract [Abstract] DetailsOfBalancesHeldWithBanksToExtentHeldA Details of balances held with banks to extent held as General Instructions - Balance 2302 ind-as sMarginMoneyOrSecurityAgainstBorrowingsGuar marginmoneyorsecurityagainstborrowings,guarantees http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -C (b) anteesOrOtherCommitmentsAbstract or other commitments [Abstract] General Instructions - Balance 2303 ind-as DetailsOfBondsOrDebenturesAbstract Details of bonds or debentures [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) General Instructions - Balance 2304 ind-as DetailsOfBondsOrDebenturesAxis Details of bonds or debentures [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) General Instructions - Balance 2305 ind-as DetailsOfBondsOrDebenturesLineItems Details of bonds or debentures [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) General Instructions - Balance 2306 ind-as DetailsOfBondsOrDebenturesTable Details of bonds or debentures [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) General Instructions - Balance 2307 ind-as DetailsOfBorrowingsAbstract Details of borrowings [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I), General Instructions - Balance 2308 ind-as DetailsOfBorrowingsAbstract Details of borrowings [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F General Instructions - Balance 2309 ind-as DetailsOfBorrowingsLineItems Details of borrowings [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I) General Instructions - Balance 2310 ind-as DetailsOfBorrowingsLineItems Details of borrowings [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) General Instructions - Balance 2311 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI (i) 2312 ind-as DetailsOfCapitalOfPartnershipFirmAbstract Details of capital of partnership firm [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice SEBI Employee Stock Option DetailsOfCostIncurredForIssuingOptionsOrShares Detailsofcostincurredforissuingoptionsorsharesunder Scheme and 2313 ind-as UnderEmployeeStockOptionOrStockPurchaseSche employee stock option or stock purchase scheme http://www.xbrl.org/2003/role/reference SEBI Para 22.7 Employee Stock meAbstract [Abstract] Purchase Scheme guidelines 1999 Companies Annexure to Companies 2314 ind-as DetailsOfCSRSpentDuringFinancialYearAbstract Details of CSR spent during financial year [Abstract] http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 DetailsOfCurrentInvestmentMadeInPartnershipFir Details ofcurrentinvestmentmade in partnershipfirms General Instructions - Balance 2315 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III msAbstract [Abstract] sheet -B(II)(i) General Instructions - Balance DetailsOfCurrentInvestmentMadeInPartnershipFir Details ofcurrentinvestmentmade in partnershipfirms 2316 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II)(i); Common msExplanatory explanatory [Text Block] practice General Instructions - Balance 2317 ind-as DetailsOfCurrentInvestmentsLineItems Details of current investments [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) DetailsOfCurrentInvestmentsMadeInBodyCorporatDetails of current investments made in body corporate General Instructions - Balance 2318 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III eWhichArePartlyPaid which are partly paid sheet -B(II)(i) General Instructions - Balance 2319 ind-as DetailsOfCurrentInvestmentsTable Details of current investments [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) 2320 ind-as DetailsOfDepositsAbstract Details of deposits [Abstract] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-A Part B (III) DetailsOfDisclosureRegardingCompaniesLimitedBDetails of disclosure regarding companies limited by 2321 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice yGuaranteeAbstract guarantee [Abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1056 The Micro, small Ministry ofand medium DetailsOfDisclosuresRequiredUnderMSMEDAct2 DetailsofdisclosuresrequiredunderMSMEDAct2006 2322 ind-as http://www.xbrl.org/2003/role/reference law andenterprises Section 22 006Abstract [Abstract] justice development act, 2006 DetailsOfDisclosuresRequiredUnderMSMEDAct2 DetailsofdisclosuresrequiredunderMSMEDAct2006 2323 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice 006Abstract [Abstract] The Micro, small Ministry ofand medium DetailsOfDisclosuresRequiredUnderMSMEDAct2 DetailsofdisclosuresrequiredunderMSMEDAct2006 2324 ind-as http://www.xbrl.org/2003/role/reference law andenterprises Section 22 006LineItems [Line items] justice development act, 2006 DetailsOfDisclosuresRequiredUnderMSMEDAct2 DetailsofdisclosuresrequiredunderMSMEDAct2006 2325 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice 006LineItems [Line items] The Micro, small Ministry ofand medium DetailsOfDisclosuresRequiredUnderMSMEDAct2 DetailsofdisclosuresrequiredunderMSMEDAct2006 2326 ind-as http://www.xbrl.org/2003/role/reference law andenterprises Section 22 006Table [Table] justice development act, 2006 DetailsOfDisclosuresRequiredUnderMSMEDAct2 DetailsofdisclosuresrequiredunderMSMEDAct2006 2327 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice 006Table [Table] 2328 ind-as DetailsOfExceptionalItemsAbstract Details of exceptional items [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (k) Companies Annexure to Companies 2329 ind-as DetailsOfImplementingAgency Details of implementing agency http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 DetailsOfIncomeOrExpenseRequiringSeparateDiscDetailsofincomeorexpenserequiringseparatedisclosure Indian accounting 2330 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 97 losureAbstract [Abstract] standard DetailsOfLoansDueByDirectorsOtherOfficersOrOt Detailsofloansduebydirectors,otherofficersorothers General Instructions - Balance 2331 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hersAbstract [Abstract] sheet -A. VIII(iv) DetailsOfLoansDueByDirectorsOtherOfficersOrOt Detailsofloansduebydirectors,otherofficersorothers General Instructions - Balance 2332 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hersAbstract [Abstract] sheet -B. V. (iv) DetailsOfLoansDueByFirmsOrCompaniesInWhich Detailsofloansduebyfirmsorcompaniesinwhichany General Instructions - Balance 2333 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III AnyDirectorIsPartnerOrDirectorAbstract director is partner or director [Abstract] sheet -A. VIII(iv) DetailsOfLoansDueByFirmsOrCompaniesInWhich Detailsofloansduebyfirmsorcompaniesinwhichany General Instructions - Balance 2334 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III AnyDirectorIsPartnerOrDirectorAbstract director is partner or director [Abstract] sheet -B. V. (iv) General Instructions - Balance 2335 ind-as DetailsOfLoansTable Details of loans [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII General Instructions - Balance 2336 ind-as DetailsOfLoansTable Details of loans [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. General Instructions - Balance 2337 ind-as DetailsOfLoansToRelatedParties Details of loans to related parties http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII. (i) (b) General Instructions - Balance 2338 ind-as DetailsOfLoansToRelatedParties Details of loans to related parties http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) (b) 2339 ind-as DetailsOfNatureOfExceptionalItems Details of nature of exceptional items http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (k) DetailsOfNoncurrentInvestmentMadeInPartnershipDetails of non-current investment made in partnership General Instructions - Balance 2340 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III FirmsAbstract firms [Abstract] sheet -A. VI DetailsOfNoncurrentInvestmentMadeInPartnershipDetails of non-current investment made in partnership General Instructions - Balance 2341 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III FirmsExplanatory firms explanatory [Text Block] sheet -A. VI DetailsOfNoncurrentInvestmentMadeInPartnershipDetails of non-current investment made in partnership 2342 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice FirmsExplanatory firms explanatory [Text Block] DisclosureOfNotesOnNoncurrentInvestmentsExplaDisclosure of notes on non-current investments 2343 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice natory explanatory [Text Block] General Instructions - Balance 2344 ind-as DetailsOfNoncurrentInvestmentsLineItems Details of non-current investments [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI1057 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsOfNoncurrentInvestmentsMadeInBodyCorp Detailsofnon-currentinvestmentsmadeinbodycorporate General Instructions - Balance 2345 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III orateWhichArePartlyPaid which are partly paid sheet -A. VI General Instructions - Balance 2346 ind-as DetailsOfNoncurrentInvestmentsTable Details of non-current investments [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI SEBI Employee Stock Option DetailsOfOptionsWhoseExercisePriceEqualsOrExcDetailsofoptionswhoseexercisepriceequalsorexceeds Scheme and 2347 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (m) eedsOrIsLessThanMarketPriceAbstract or is less than market price [Abstract] Employee Stock Purchase Scheme guidelines 1999 DetailsOfOutstandingUnutilisedAmountsReceivedI Details of outstanding unutilised amounts received in General Instructions - Balance 2348 ind-as nRespectOfIssueOfSecuritiesForSpecificPurposeA http://www.xbrl.org/2003/role/reference MCA Schedule III respect of issue of securities for specific purpose [Abstract] sheet -J bstract DetailsOfPersonalSecurityGivenByPromotersOther Details of personal security given by promoters, other ShareholdersOrOtherThirdPartiesThoughSuchSecu 2349 ind-as shareholdersorotherthirdparties,thoughsuchsecurity http://www.xbrl.org/2003/role/reference ICAI Common practice rityDoesNotResultInClassificationOfBorrowingsAs does not result in classification of borrowings as secured Secured DetailsOfProvisionMadeByNidhiCompaniesAbstra 2350 ind-as Details of provision made by nidhi companies [Abstract] http://www.xbrl.org/2003/role/reference MCA Nidhi Rules, 2014 Rule 20(5)(a) ct DetailsOfShareOfEachPartnerInCapitalOfPartnershDetailsofshareofeachpartnerincapitalofpartnership General Instructions - Balance 2351 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ipFirm firm sheet -A. VI (i) DetailsOfShareOfEachPartnerInCapitalOfPartnershDetailsofshareofeachpartnerincapitalofpartnership 2352 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ipFirm firm DetailsOfShareOfEachPartnerInProfitsOfPartnersh Detailsofshareofeachpartnerinprofitsofpartnership General Instructions - Balance 2353 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ipFirm firm sheet -A. VI (i) DetailsOfShareOfEachPartnerInProfitsOfPartnersh Detailsofshareofeachpartnerinprofitsofpartnership 2354 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ipFirm firm DetailsOfShareOfProfitsOrLossesInPartnershipFir Detailsofshareofprofitsorlossesinpartnershipfirmor 2355 ind-as mOrAssociationOfPersonsOrLimitedLiabilityPartn association of persons or limited liability partnerships http://www.xbrl.org/2003/role/reference ICAI Common practice ershipsAbstract [Abstract] DetailsOfTradeReceivablesDueByDirectorsOtherODetailsoftradereceivablesduebydirectors,otherofficers 2356 ind-as http://www.xbrl.org/2003/role/reference MCA fficersOrOthersAbstract or others [Abstract] DetailsOfTradeReceivablesDueByFirmsOrCompan Detailsoftradereceivablesduebyfirmsorcompaniesin 2357 ind-as iesInWhichAnyDirectorIsPartnerOrDirectorAbstra http://www.xbrl.org/2003/role/reference MCA which any director is partner or director [Abstract] ct DetailsOfWhetherSuchBodyCorporateIsSubsidiary Details of whether such body corporate is subsidiary, General Instructions - Balance 2358 ind-as AssociateJointVentureOrControlledSpecialPurpose http://www.xbrl.org/2003/role/reference MCA Schedule III associate, joint venture or controlled special purpose entity sheet -A. VI(i) Entity DetailsOfWhetherSuchBodyCorporateIsSubsidiary Details of whether such body corporate is subsidiary, General Instructions - Balance 2359 ind-as AssociateJointVentureOrControlledSpecialPurpose http://www.xbrl.org/2003/role/reference MCA Schedule III associate, joint venture or controlled special purpose entity sheet -B. (II)(i) Entity General Instructions - Balance 2360 ind-as DetailsOnDefaultsOnBorrowingsAbstract Details on defaults on borrowings [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(vii) General Instructions - Balance 2361 ind-as DetailsOnDefaultsOnBorrowingsAbstract Details on defaults on borrowings [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iv) General Instructions - Balance 2362 ind-as DetailsOnLoansGuaranteedAbstract Details on loans guaranteed [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iii) General Instructions - Balance 2363 ind-as DetailsOnLoansGuaranteedAbstract Details on loans guaranteed [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iii) DeterminationOfFairValueOfGoodsOrServicesRec Explanation of determination of fair value of goods or Indian accounting 2364 ind-as eivedOrFairValueOfEquityInstrumentsGrantedOnSservices received or fair value of equity instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 46 standard harebasedPayments granted on share-based payments DifferenceBetweenCarryingAmountOfFinancialLiaDifferencebetweencarryingamountoffinancialliability Indian accounting 2365 ind-as bilityAndAmountContractuallyRequiredToPayAtMandamountcontractuallyrequiredto payatmaturityto http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 10 b standard aturityToHolderOfObligation holder of obligation[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1058 SEBI Employee Stock Option DifferenceOfUsingIntrinsicValueOfStockOptionsADifference of using intrinsic value of stock options as Scheme and 2366 ind-as sAgainstFairValueOfStockOptionsInComputingEmagainstfairvalueofstockoptionsincomputingemployee http://www.xbrl.org/2003/role/reference SEBI Para 12 (l) Employee Stock ployeeCompensationCost compensation cost Purchase Scheme guidelines 1999 SEBI Employee Stock Option DilutedEarningPerSharePursuantToIssueOfShares Dilutedearningpersharepursuanttoissueofshareson Scheme and 2367 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (k) OnExerciseOfOption exercise of option Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DilutedEarningPerSharePursuantToIssueOfShares Dilutedearningpersharepursuanttoissueofsharesunder Scheme and 2368 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (d) UnderEmployeeStockPurchaseScheme employee stock purchase scheme Employee Stock Purchase Scheme guidelines 1999 PartIIof-StatementofProfit 2369 ind-as DilutedEarningsLossPerShare Diluted earnings (loss) per share http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XVIII)(ii) Indian accounting 2370 ind-as DilutedEarningsLossPerShare Diluted earnings (loss) per share http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 66 standard DilutedEarningsLossPerShareFromContinuingOpe Diluted earnings (loss) per share from continuing PartIIof-StatementofProfit 2371 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rations operations and loss (XVI)(i) DilutedEarningsLossPerShareFromContinuingOpe Diluted earnings (loss) per share from continuing Indian accounting 2372 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 66 rations operations standard DilutedEarningsLossPerShareFromContinuingOpe Diluted earnings (loss) per share from continuing rationsIncludingNetMovementInRegulatoryDeferra Indian accounting 2373 ind-as operations,includingnetmovementinregulatorydeferral http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 lAccountBalancesAndNetMovementInRelatedDefe standard account balances and net movement in related deferred tax rredTax DilutedEarningsLossPerShareFromDiscontinuedO Diluted earnings (loss) per share from discontinued PartIIof-StatementofProfit 2374 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III perations operations and loss (XVII)(ii) DilutedEarningsLossPerShareFromDiscontinuedO Diluted earnings (loss) per share from discontinued Indian accounting 2375 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 66 perations operations standard DilutedEarningsLossPerShareFromDiscontinuedO Diluted earnings (loss) per share from discontinued perationsIncludingNetMovementInRegulatoryDefe Indian accounting 2376 ind-as operations,includingnetmovementinregulatorydeferral http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 rralAccountBalancesAndNetMovementInRelatedD standard account balances and net movement in related deferred tax eferredTax DilutedEarningsLossPerShareIncludingNetMovem Dilutedearnings(loss)pershare,includingnetmovement Indian accounting 2377 ind-as entInRegulatoryDeferralAccountBalancesAndNet inregulatorydeferralaccountbalancesandnetmovement http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 26 standard MovementInRelatedDeferredTax in related deferred tax DilutiveEffectOfConvertibleInstrumentsOnNumbe Dilutive effectofconvertible instruments on number of Indian accounting 2378 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 b rOfOrdinaryShares ordinary shares standard DilutiveEffectOfShareOptionsOnNumberOfOrdina Dilutive effect of share options on number of ordinary Indian accounting 2379 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 b ryShares shares standard1059 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Companies Annexure to Companies 2380 ind-as DirectExpenditureOnProjectsOrPrograms Direct expenditure on projects or programs http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 DirectFinanceLeasesAcquiredInBusinessCombinat Direct finance leases acquired in business combination Indian accounting 2381 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h ionMember [Member] standard Indian accounting 2382 ind-as DirectOperatingExpenseFromInvestmentProperty Direct operating expense from investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 f standard DirectOperatingExpenseFromInvestmentPropertyGDirect operating expense from investment property Indian accounting 2383 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 f ii eneratingRentalIncome generating rental income standard DirectOperatingExpenseFromInvestmentPropertyNDirect operating expense from investment property not Indian accounting 2384 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 f iii otGeneratingRentalIncome generating rental income standard General Instructions - PL - 7; 2385 ind-as DirectorsSittingFees Directors sitting fees http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Companies Annexure to Companies DisclosureMannerInWhichAmountCSRSpentDuri Disclosure manner in which amount CSR spent during 2386 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility ngFinancialYearExplanatory financial year explanatory [Text Block] 2014 Policy) Rules, 2014 DisclosureOfAccountingForGovernmentGrantsAn Disclosure of accounting for government grants and Indian accounting 2387 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 20 Disclosure dDisclosureOfGovernmentAssistanceExplanatory disclosure of government assistance [Text Block] standard Indian accounting 2388 ind-as DisclosureOfAcquiredReceivablesExplanatory Disclosure of acquired receivables [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h standard Indian accounting 2389 ind-as DisclosureOfAcquiredReceivablesTable Disclosure of acquired receivables [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h standard DisclosureOfActualClaimsComparedWithPrevious Disclosure of actual claims compared with previous Indian accounting 2390 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 c iii EstimatesExplanatory estimates [Text Block] standard DisclosureOfAdditionalInformationAboutDefined Disclosureofadditionalinformationaboutdefinedbenefit Indian accounting 2391 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 137 BenefitPlansExplanatory plans [Text Block] standard DisclosureOfAdditionalInformationAboutUndersta Disclosureofadditionalinformationaboutunderstanding Indian accounting 2392 ind-as ndingFinancialPositionsAndLiquidityOfEntityExpl http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 financial position and liquidity of entity [Text Block] standard anatory Schedule III- GENERAL DisclosureOfAdditionalInformationConsolidatedFi Disclosureofadditionalinformationconsolidatedfinancial Companies Act,INSTRUCTIONS FOR THE 2393 ind-as http://www.xbrl.org/2003/role/reference MCA nancialStatementsAbstract statements [Abstract] 2013 PREPARATION OF CONSOLIDATED - 2 Schedule III- GENERAL DisclosureOfAdditionalInformationConsolidatedFi Disclosureofadditionalinformationconsolidatedfinancial Companies Act,INSTRUCTIONS FOR THE 2394 ind-as http://www.xbrl.org/2003/role/reference MCA nancialStatementsExplanatory statements [Text Block] 2013 PREPARATION OF CONSOLIDATED - 2 DisclosureOfAmountsArisingFromInsuranceContr Disclosure of amounts arising from insurance contracts Indian accounting 2395 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 36 actsExplanatory [Text Block] standard DisclosureOfAmountsIncurredByEntityForProvisioDisclosureofamountsincurredbyentityforprovisionof Indian accounting 2396 ind-as nOfKeyManagementPersonnelServicesProvidedBy keymanagementpersonnelservicesprovidedbyseparate http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18A standard SeparateManagementEntitiesExplanatory management entities [Text Block] DisclosureOfAmountsIncurredByEntityForProvisioDisclosureofamountsincurredbyentityforprovisionof Indian accounting 2397 ind-as nOfKeyManagementPersonnelServicesProvidedBy keymanagementpersonnelservicesprovidedbyseparate http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18A standard SeparateManagementEntitiesTable management entities [Table] DisclosureOfAmountsOfPotentialIncomeTaxCons Description of amounts of potential income tax Indian accounting 2398 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 82A equencesPracticablyDeterminableExplanatory consequences practicably determinable standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1060 DisclosureOfAmountsToBeRecoveredOrSettledAftDisclosure of amounts to be recovered or settled after erTwelveMonthsForClassesOfAssetsAndLiabilitiestwelve months for classes of assets and liabilities that Indian accounting 2399 ind-as ThatContainAmountsToBeRecoveredOrSettledBot containamountstoberecoveredorsettledbothnomore http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 61 standard hNoMoreAndMoreThanTwelveMonthsAfterRepor andmorethantwelvemonthsafterreportingdate[Text tingDateExplanatory Block] DisclosureOfAmountsToBeRecoveredOrSettledAft Disclosure of amounts to be recovered or settled after erTwelveMonthsForClassesOfAssetsAndLiabilities twelve months for classes of assets and liabilities that Indian accounting 2400 ind-as ThatContainAmountsToBeRecoveredOrSettledBot http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 61 containamountstoberecoveredorsettledbothnomore standard hNoMoreAndMoreThanTwelveMonthsAfterRepor and more than twelve months after reporting date [Table] tingDateTable DisclosureOfAnalysisOfPresentValueOfDefinedBe Disclosureofanalysisofpresentvalueofdefinedbenefit Indian accounting 2401 ind-as nefitObligationThatDistinguishesNatureCharacterisobligation that distinguishes nature, characteristics and http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 137 standard ticsAndRisksExplanatory risks [Text Block] DisclosureOfArrangementsInvolvingLegalFormOf Disclosureofarrangementsinvolvinglegalformoflease Indian accountingInd AS 107 Appendix B 2402 ind-as http://www.xbrl.org/2003/role/reference ICAI LeaseExplanatory [Text Block] standard Disclosure DisclosureOfArrangementsInvolvingLegalFormOf Disclosure of detailed information about arrangements Indian accounting 2403 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 LeaseTable involving legal form of lease [Table] standard DisclosureOfAssetsAndLiabilitiesWithSignificant Disclosureofassetsandliabilitieswithsignificantriskof Indian accounting 2404 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 RiskOfMaterialAdjustmentExplanatory material adjustment [Text Block] standard DisclosureOfAssetsAndLiabilitiesWithSignificant Disclosureofassetsandliabilitieswithsignificantriskof Indian accounting 2405 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 RiskOfMaterialAdjustmentTable material adjustment [Table] standard Disclosure of biological assets, agriculture produce at point DisclosureOfBiologicalAssetsAndGovernmentGra Indian accounting 2406 ind-as of harvest and government grants related to biological http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 Disclosure ntsForAgriculturalActivityExplanatory standard assets [Text Block] Indian accounting 2407 ind-as DisclosureOfBorrowingCostsExplanatory Disclosure of borrowing costs [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 23 Disclosure standard 2408 ind-as DisclosureOfBreakupOfProvisionsAbstract Disclosure of breakup of provisions [Abstract] http://www.xbrl.org/2003/role/reference MCA 2409 ind-as DisclosureOfBreakupOfProvisionsTable Disclosure of breakup of provisions [Table] http://www.xbrl.org/2003/role/reference MCA Indian accounting 2410 ind-as DisclosureOfBusinessCombinationsExplanatory Disclosure of business combinations [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 standard Disclosure of detailed information about business Indian accounting 2411 ind-as DisclosureOfBusinessCombinationsTable http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 combination [Table] standard Indian accountingInd AS 7 Presentation of a 2412 ind-as DisclosureOfCashFlowStatementExplanatory Disclosure of cash flow statement [Text Block] http://www.xbrl.org/2003/role/reference ICAI standard statement of cash flows Disclosure of category wise quantitative data about DisclosureOfCategoryWiseQuantitativeDataAbout ICAI Disclosure regarding derivative 2413 ind-as outstanding derivative instruments explanatory [Text http://www.xbrl.org/2003/role/reference ICAI OutstandingDerivativeInstrumentsExplanatory announcement instruments para 3 (a) Block] DisclosureOfChangesInAccountingEstimatesExpla Disclosure of changes in accounting estimates [Text Indian accounting 2414 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 39 natory Block] standard Indian accounting 2415 ind-as DisclosureOfChangesInAccountingEstimatesTable Disclosure of changes in accounting estimates [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 39 standard DisclosureOfChangesInAccountingPoliciesAccounDisclosureofchangesinaccountingpolicies,accounting Indian accounting 2416 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 Accounting policies tingEstimatesAndErrorsExplanatory estimates and errors [Text Block] standard DisclosureOfClassesOfEquityShareCapitalLineIte General Instructions - Balance 2417 ind-as Disclosure of classes of equity share capital [Line items] http://www.xbrl.org/2003/role/reference MCA Schedule III ms sheet -D(I) Indian accounting 2418 ind-as DisclosureOfClassesOfEquityShareCapitalTable Disclosure of classes of equity share capital [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 standard1061 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Companies Annexure to Companies DisclosureOfCompositionOfCSRCommitteeExpla 2419 ind-as Disclosure of composition of CSR committee [Text Block] http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility natory 2014 Policy) Rules, 2014 Indian accounting 2420 ind-as DisclosureOfCompositionOfGroupExplanatory Disclosure of composition of group [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 10 a i standard DisclosureOfCompoundFinancialInstrumentsWith Description of compound financial instruments with Indian accounting 2421 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 17 MultipleEmbeddedDerivativesExplanatory multiple embedded derivatives standard DisclosureOfConsolidatedAndSeparateFinancialSt Indian accounting 2422 ind-as Disclosure of separate financial statements [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 Objective atementsExplanatory standard DisclosureOfConsolidatedAndSeparateFinancialSt Indian accounting 2423 ind-as Disclosure of separate financial statements [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 Disclosure atementsExplanatory standard Indian accounting 2424 ind-as DisclosureOfContingentLiabilitiesExplanatory Disclosure of contingent liabilities [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 standard DisclosureOfContingentLiabilitiesInBusinessCom Disclosureofcontingentliabilitiesinbusinesscombination Indian accounting 2425 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j binationExplanatory [Text Block] standard DisclosureOfContingentLiabilitiesInBusinessCom Disclosureofcontingentliabilitiesinbusinesscombination Indian accountingIndAS103B64j,IndAS103 2426 ind-as http://www.xbrl.org/2003/role/reference ICAI binationTable [Table] standard B67 c Indian accounting 2427 ind-as DisclosureOfContingentLiabilitiesTable Disclosure of contingent liabilities [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 standard DisclosureOfContinuingInvolvementInDerecognis Disclosure of continuing involvement in derecognised Indian accounting 2428 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G edFinancialAssetsExplanatory financial assets [Text Block] standard DisclosureOfContinuingInvolvementInDerecognis Disclosure of continuing involvement in derecognised Indian accounting 2429 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E edFinancialAssetsExplanatory financial assets [Text Block] standard DisclosureOfContinuingInvolvementInDerecognis Disclosure of continuing involvement in derecognised Indian accounting 2430 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E edFinancialAssetsTable financial assets [Table] standard DisclosureOfContinuingInvolvementInDerecognis Disclosure of continuing involvement in derecognised Indian accounting 2431 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G edFinancialAssetsTable financial assets [Table] standard Companies Annexure to Companies DisclosureOfCorporateSocialResponsibilityExplan Disclosure of corporate social responsibilityexplanatory 2432 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility atory [Text Block] 2014 Policy) Rules, 2014 Indian accounting 2433 ind-as DisclosureOfCreditRiskExplanatory Disclosure of credit risk [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 e standard Indian accounting 2434 ind-as DisclosureOfCreditRiskExposureExplanatory Disclosure of credit risk exposure [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35M standard DisclosureOfCreditRiskOfInsuranceContractsExpl Disclosure of credit risk of insurance contracts [Text Indian accounting 2435 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 d anatory Block] standard Companies Annexure to Companies 2436 ind-as DisclosureOfCSRPolicyAbstract Disclosure of CSR policy [Abstract] http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Companies Annexure to Companies 2437 ind-as DisclosureOfCSRSpendingAbstract Disclosure of CSR spending [Abstract] http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Indian accounting 2438 ind-as DisclosureOfDefinedBenefitPlansExplanatory Disclosure of defined benefit plans [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 138 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1062 Indian accounting 2439 ind-as DisclosureOfDefinedBenefitPlansTable Disclosure of defined benefit plans [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 138 standard DisclosureOfDetailedInformationAboutArrangeme Disclosure of detailed information about arrangements Indian accounting 2440 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 ntsInvolvingLegalFormOfLeaseExplanatory involving legal form of lease [Text Block] standard DisclosureOfDetailedInformationAboutBiological Disclosureofdetailedinformationaboutbiologicalassets Indian accounting 2441 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 AssetsExplanatory [Text Block] standard DisclosureOfDetailedInformationAboutBiological Disclosureofdetailedinformationaboutbiologicalassets Indian accounting 2442 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 AssetsTable [Table] standard DisclosureOfDetailedInformationAboutBorrowing Disclosureofdetailedinformationaboutborrowings[Text Indian accounting 2443 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 sExplanatory Block] standard DisclosureOfDetailedInformationAboutBorrowing Disclosure of detailed information about borrowings Indian accounting 2444 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 sTable [Table] standard Ind AS 103 Disclosures DisclosureOfDetailedInformationAboutBusinessC Disclosure of detailed information about business Indian accounting 2445 ind-as http://www.xbrl.org/2003/role/reference ICAI applicationofparagraphs59and ombinationsExplanatory combinations [Text Block] standard 61 DisclosureOfDetailedInformationAboutFinancialIn Disclosure of detailed information about financial Indian accounting 2446 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 31, Ind AS 107 7 strumentsExplanatory instruments [Text Block] standard DisclosureOfDetailedInformationAboutHedgedIte Disclosure of detailed information about hedged items Indian accounting 2447 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B msExplanatory [Text Block] standard DisclosureOfDetailedInformationAboutHedgedIte Disclosure of detailed information about hedged items Indian accounting 2448 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B msTable [Table] standard DisclosureOfDetailedInformationAboutHedgingInsDisclosure of detailed information about hedging Indian accounting 2449 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A trumentsExplanatory instruments [Text Block] standard DisclosureOfDetailedInformationAboutHedgingInsDisclosure of detailed information about hedging Indian accounting 2450 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A trumentsTable instruments [Table] standard DisclosureOfDetailedInformationAboutInvestment Disclosure of detailed information about investment Indian accounting 2451 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 32A PropertyExplanatory property [Text Block] standard DisclosureOfDetailedInformationAboutOtherIntan Disclosureofdetailedinformationaboutotherintangible Indian accounting 2452 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 gibleAssetsExplanatory assets [Text Block] standard DisclosureOfDetailedInformationAboutOtherIntan Disclosureofdetailedinformationaboutotherintangible Indian accounting 2453 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 gibleAssetsTable assets [Table] standard DisclosureOfDetailedInformationAboutPropertyPl Disclosure ofdetailed information about property, plant Indian accounting 2454 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 antAndEquipmentExplanatory and equipment [Text Block] standard DisclosureOfDetailedInformationAboutServiceConDisclosure of detailed information about service Indian accounting 2455 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 cessionArrangementsExplanatory concession arrangements [Text Block] standard General Instructions - Balance 2456 ind-as DisclosureOfDetailsOfCurrentInvestmentsAbstract Disclosure of details of current investments [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) Schedule III- GENERAL Companies Act,INSTRUCTIONS FOR THE 2457 ind-as DisclosureOfDetailsOfEntitiesConsolidatedTable Disclosure of details of entities consolidated [Table] http://www.xbrl.org/2003/role/reference MCA 2013 PREPARATION OF CONSOLIDATED - 2 DisclosureOfDetailsOfNoncurrentInvestmentsAbst General Instructions - Balance 2458 ind-as Disclosure of details of non-current investments [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III ract sheet -A. VI Indian accounting 2459 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 a standard1063 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 2460 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 2461 ind-as DisclosureOfDetailsOfSubsidiariesTable Disclosure of details of subsidiaries [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 2462 ind-as DisclosureOfEarningsPerShareExplanatory Disclosure of earnings per share [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 Disclosure standard DisclosureOfEffectOfChangeOfInvestmentEntitySt Disclosureofeffectofchangeofinvestmententitystatus Indian accounting 2463 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9B atusOnFinancialStatementsExplanatory on financial statements [Text Block] standard DisclosureOfEffectOfChangesInForeignExchange Disclosureofeffectofchangesinforeignexchangerates Indian accounting 2464 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 Disclosure RatesExplanatory [Text Block] standard DisclosureOfEffectsOfChangesInParentsOwnershi Disclosure of effects of changes in parent's ownership pInterestInSubsidiaryThatDoNotResultInLossOfCo Indian accounting 2465 ind-as interestinsubsidiarythatdonotresultinlossofcontrolon http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 18 ntrolOnEquityAttributableToOwnersOfParentExpl standard equity attributable to owners of parent [Text Block] anatory Indian accounting 2466 ind-as DisclosureOfEmployeeBenefitsExplanatory Disclosure of employee benefits [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 standard DisclosureOfEntitysReportableSegmentsExplanato Indian accounting 2467 ind-as Disclosure of entity's operating segments [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 Disclosure ry standard PartIof-FormofBalancesheet 2468 ind-as DisclosureOfEquityShareWarrantsAbstract Disclosure of equity share warrants [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III - I. (1) (c); common practice DisclosureOfEventsAfterReportingPeriodExplanat Indian accounting 2469 ind-as Disclosure of events after reporting period [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 Disclosure ory standard Descriptionofevidencesupportingrecognitionofdeferred DisclosureOfEvidenceSupportingRecognitionOfDe taxassetswhenutilisationisdependentonfuturetaxable ferredTaxAssetsDependentOnFutureTaxableProfits Indian accounting 2470 ind-as profits in excess of profits from reversal of taxable http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 82 AndEntityHasSufferedALossInCurrentOrPreceding standard temporary differences and entity has suffered loss in PeriodExplanatory jurisdiction to which deferre DisclosureOfExplorationAndEvaluationAssetsExplDisclosure of exploration and evaluation assets [Text Indian accounting 2471 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 Disclosure anatory Block] standard DisclosureOfFactAndExplanationWhyDisclosureO Explanationoffactandexplanationofwhydisclosureof Indian accounting 2472 ind-as fInformationForEachBusinessCombinationIsImpra http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 q information on revenues and profit or loss is impracticable standard cticable Indian accounting 2473 ind-as DisclosureOfFairValueMeasurementExplanatory Disclosure of fair value measurement [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 e standard DisclosureOfFairValueMeasurementOfAssetsExpl Disclosure of fair value measurement of assets [Text Indian accounting 2474 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 anatory Block] standard Indian accounting 2475 ind-as DisclosureOfFairValueMeasurementOfAssetsTableDisclosure of fair value measurement of assets [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard DisclosureOfFairValueMeasurementOfEquityExpl Disclosure of fair value measurement of equity [Text Indian accounting 2476 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 anatory Block] standard DisclosureOfFairValueMeasurementOfEquityTabl Indian accounting 2477 ind-as Disclosure of fair value measurement of equity [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard DisclosureOfFairValueMeasurementOfLiabilitiesE Disclosureoffairvaluemeasurementofliabilities[Text Indian accounting 2478 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 xplanatory Block] standard DisclosureOfFairValueMeasurementOfLiabilitiesT Indian accounting 2479 ind-as Disclosure of fair value measurement of liabilities [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 able standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1064 DisclosureOfFairValueOfEachInvestmentInEquityIDisclosure of fair value of investments in equity Indian accounting 2480 ind-as nstrumentsDesignatedAsMeasuredAtFairValueThr instruments designated at fair value through other http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A c standard oughOtherComprehensiveIncomeExplanatory comprehensive income [Text Block] Disclosure of information about possible differences DisclosureOfFairValueOfFinancialAssetsAndFinanbetween carrying amount and fair value of contracts Indian accounting 2481 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 cialLiabilitiesAndReclassificationExplanatory describedinIndAS107.29bandIndAS107.29c[Text standard Block] DisclosureOfFairValueOfInvestmentsInEquityInstr Disclosure of fair value of investments in equity Indian accounting 2482 ind-as umentsDesignatedAsMeasuredAtFairValueThroug instruments designated at fair value through other http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A c standard hOtherComprehensiveIncomeTable comprehensive income [Table] Indian accounting 2483 ind-as DisclosureOfFairValueOfPlanAssetsExplanatory Disclosure of fair value of plan assets [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 standard Indian accounting 2484 ind-as DisclosureOfFairValueOfPlanAssetsTable Disclosure of fair value of plan assets [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 standard DisclosureOfFairValuesOfItemsUsedAsDeemedCoDisclosure offair values ofitems used as deemed cost Indian accounting 2485 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 stExplanatory [Text Block] standard DisclosureOfFairValuesOfItemsUsedAsDeemedCoDisclosure offair values ofitems used as deemed cost Indian accounting 2486 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 stTable [Table] standard 2487 ind-as DisclosureOfFinanceCostAbstract Disclosure of finance cost [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 4 DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessee Indian accounting 2488 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 esseeExplanatory [Text Block] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessee Indian accounting 2489 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 esseeExplanatory [Text Block] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessee Indian accounting 2490 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 b esseeTable [Table] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessee Indian accounting 2491 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 a esseeTable [Table] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessor Indian accounting 2492 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 essorExplanatory [Text Block] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessor Indian accounting 2493 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 essorExplanatory [Text Block] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessor Indian accounting 2494 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 a essorTable [Table] standard DisclosureOfFinanceLeaseAndOperatingLeaseByLDisclosureoffinanceleaseandoperatingleasebylessor Indian accounting 2495 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 a essorTable [Table] standard Indian accounting 2496 ind-as DisclosureOfFinancialAssetsExplanatory Disclosure of financial assets [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard Indian accounting 2497 ind-as DisclosureOfFinancialAssetsTable Disclosure of financial assets [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard DisclosureOfFinancialAssetsTransferredDuringPer Disclosure of transferred financial assets that are not Indian accounting 2498 ind-as iodWhichDoNotQualifyForDerecognitionExplanat http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D derecognised in their entirety [Text Block] standard ory DisclosureOfFinancialAssetsTransferredDuringPer Disclosure of transferred financial assets that are not Indian accounting 2499 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D iodWhichDoNotQualifyForDerecognitionTable derecognised in their entirety [Table] standard1065 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfFinancialInstrumentsByTypeOfInteresDisclosureoffinancialinstrumentsbytypeofinterestrate Indian accounting 2500 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 tRateExplanatory [Text Block] standard DisclosureOfFinancialInstrumentsByTypeOfInteresDisclosureoffinancialinstrumentsbytypeofinterestrate Indian accounting 2501 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 tRateTable [Table] standard Indian accounting 2502 ind-as DisclosureOfFinancialInstrumentsExplanatory Disclosure of financial instruments [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 e standard Disclosure of detailed information about financial Indian accounting 2503 ind-as DisclosureOfFinancialInstrumentsTable http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 31 instruments [Table] standard Disclosure of detailed information about financial Indian accounting 2504 ind-as DisclosureOfFinancialInstrumentsTable http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 instruments [Table] standard Indian accounting 2505 ind-as DisclosureOfFinancialLiabilitiesExplanatory Disclosure of financial liabilities [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard Indian accounting 2506 ind-as DisclosureOfFinancialLiabilitiesTable Disclosure of financial liabilities [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard Indian accounting 2507 ind-as DisclosureOfFirstTimeAdoptionExplanatory Disclosure of first-time adoption [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 e standard DisclosureOfFormsOfFundingOfStructuredEntityA Disclosure offorms offunding ofstructured entityand Indian accounting 2508 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 g ndTheirWeightedaverageLifeExplanatory their weighted-average life [Text Block] standard Indian accounting 2509 ind-as DisclosureOfGeneralHedgeAccountingExplanatoryDisclosure of general hedge accounting [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Hedge accounting standard Indian accounting 2510 ind-as DisclosureOfGeographicalAreasAbstract Disclosure of geographical areas [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 standard Indian accounting 2511 ind-as DisclosureOfGeographicalAreasExplanatory Disclosure of geographical areas [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 standard Indian accounting 2512 ind-as DisclosureOfGeographicalAreasLineItems Disclosure of geographical areas [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 b standard Indian accounting 2513 ind-as DisclosureOfGeographicalAreasLineItems Disclosure of geographical areas [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 a standard Indian accounting 2514 ind-as DisclosureOfGeographicalAreasTable Disclosure of geographical areas [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 standard Indian accounting 2515 ind-as DisclosureOfGoodwillExplanatory Disclosure of goodwill [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 Disclosure standard DisclosureOfGoodwillNotAllocatedToCashgeneratExplanationofgoodwillnotallocatedtocash-generating Indian accounting 2516 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 133 ingUnitExplanatory unit standard DisclosureOfHowEntityAggregatedInterestsInSimilDisclosure of how entityaggregated interests in similar Indian accounting 2517 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B3 arEntitiesExplanatory entities [Text Block] standard DisclosureOfHyperinflationaryReportingExplanato Indian accounting 2518 ind-as Disclosure of hyperinflationary reporting [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 Disclosures ry standard DisclosureOfImpairmentLossAndReversalOfImpai Disclosureofimpairmentlossandreversalofimpairment Indian accounting 2519 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 rmentLossExplanatory loss [Text Block] standard DisclosureOfImpairmentLossAndReversalOfImpai Disclosureofimpairmentlossandreversalofimpairment Indian accounting 2520 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 rmentLossTable loss [Table] standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1066 DisclosureOfImpairmentLossRecognisedOrRevers Disclosure of impairment loss recognised or reversed Indian accounting 2521 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d ii edTable [Table] standard Indian accounting 2522 ind-as DisclosureOfImpairmentOfAssetsExplanatory Disclosure of impairment of assets [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 standard Indian accounting 2523 ind-as DisclosureOfIncomeTaxExplanatory Disclosure of income tax [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 Disclosure standard DisclosureOfIndirectMeasurementOfFairValueOfGDisclosureofindirectmeasurementoffairvalueofgoods Indian accounting 2524 ind-as oodsOrServicesReceivedOtherEquityInstrumentsG or services received, other equity instruments granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b standard rantedDuringPeriodExplanatory during period [Text Block] DisclosureOfIndirectMeasurementOfFairValueOfGDisclosureofindirectmeasurementoffairvalueofgoods Indian accounting 2525 ind-as oodsOrServicesReceivedSharebasedPaymentArran or services received, share-based payment arrangements http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 c standard gementsModifiedDuringPeriodExplanatory modified during period [Text Block] DisclosureOfIndirectMeasurementOfFairValueOfGDisclosureofindirectmeasurementoffairvalueofgoods Indian accounting 2526 ind-as oodsOrServicesReceivedShareOptionsGrantedDuriorservicesreceived,shareoptionsgrantedduringperiod http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a standard ngPeriodExplanatory [Text Block] Ind AS 114 Explanation of DisclosureOfInformationAboutActivitiesSubjectToDisclosureofinformationaboutactivitiessubjecttorate Indian accounting 2527 ind-as http://www.xbrl.org/2003/role/reference ICAI activities subject to rate RateRegulationExplanatory regulation [Text Block] standard regulation Ind AS 114 Explanation of DisclosureOfInformationAboutActivitiesSubjectToDisclosureofinformationaboutactivitiessubjecttorate Indian accounting 2528 ind-as http://www.xbrl.org/2003/role/reference ICAI activities subject to rate RateRegulationTable regulation [Table] standard regulation DisclosureOfInformationAboutAmountsRecognise Disclosure of information about amounts recognised in Indian accountingInd AS 114 Explanation of 2529 ind-as dInRelationToRegulatoryDeferralAccountBalancesrelation to regulatory deferral account balances [Text http://www.xbrl.org/2003/role/reference ICAI standard recognised amounts Explanatory Block] DisclosureOfInformationAboutAmountsRecognise Disclosure of information about amounts recognised in Indian accountingInd AS 114 Explanation of 2530 ind-as dInRelationToRegulatoryDeferralAccountBalances http://www.xbrl.org/2003/role/reference ICAI relation to regulatory deferral account balances [Table] standard recognised amounts Table DisclosureOfInformationAboutAmountsThatAffectDisclosure of information about amounts that affected Indian accounting 2531 ind-as edStatementOfComprehensiveIncomeAsResultOf statement of comprehensive income as result of hedge http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C standard HedgeAccountingExplanatory accounting [Text Block] DisclosureOfInformationAboutAmountsThatAffectDisclosure of information about amounts that affected Indian accounting 2532 ind-as edStatementOfComprehensiveIncomeAsResultOf statement of comprehensive income as result of hedge http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C standard HedgeAccountingTable accounting [Table] DisclosureOfInformationAboutConsolidatedStruct Disclosure of information about consolidated structured Indian accounting 2533 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 uredEntitiesAbstract entities [Abstract] standard DisclosureOfInformationAboutConsolidatedStruct Disclosure of information about consolidated structured Indian accounting 2534 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 uredEntitiesExplanatory entities [Text Block] standard DisclosureOfInformationAboutConsolidatedStruct Disclosure of information about consolidated structured Indian accounting 2535 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 uredEntitiesLineItems entities [Line items] standard DisclosureOfInformationAboutConsolidatedStruct Disclosure of information about consolidated structured Indian accounting 2536 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 uredEntitiesTable entities [Table] standard DisclosureOfInformationAboutCreditExposuresDe Disclosure of information about credit exposures Indian accounting 2537 ind-as signatedAsMeasuredAtFairValueThroughProfitOr designatedasmeasuredatfairvaluethroughprofitorloss http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G standard LossExplanatory [Text Block] DisclosureOfInformationAboutCreditExposuresDe Disclosure of information about credit exposures Indian accounting 2538 ind-as signatedAsMeasuredAtFairValueThroughProfitOr designatedasmeasuredatfairvaluethroughprofitorloss http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G standard LossTable [Table] DisclosureOfInformationAboutInterestsInStructure Disclosure of information about interests in structured Indian accounting 2539 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 26 dEntityExplanatory entity [Text Block] standard1067 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfInformationAboutLiquidityArrangem Disclosure of information about liquidity arrangements, entsGuaranteesOrOtherCommitmentsWithThirdPa guarantees or othercommitments withthird partiesthat Indian accounting 2540 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 e rtiesThatMayAffectFairValueOrRiskOfInterestsInS may affect fair value or risk of interests in structured standard tructuredEntitiesExplanatory entities [Text Block] DisclosureOfInformationAboutMaturityProfileOfD Disclosureofinformationaboutmaturityprofileofdefined Indian accounting 2541 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 147 c efinedBenefitObligationExplanatory benefit obligation [Text Block] standard DisclosureOfInformationAboutTermsAndConditio Disclosureofinformationabouttermsandconditionsof Indian accounting 2542 ind-as nsOfHedgingInstrumentsAndHowTheyAffectFutur hedginginstrumentsandhowtheyaffectfuturecashflows http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23A standard eCashFlowsExplanatory [Text Block] DisclosureOfInformationAboutTermsAndConditio Disclosureofinformationabouttermsandconditionsof Indian accounting 2543 ind-as nsOfHedgingInstrumentsAndHowTheyAffectFutur hedginginstrumentsandhowtheyaffectfuturecashflows http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23A standard eCashFlowsTable [Table] DisclosureOfInformationAboutUnconsolidatedStru Disclosureofinformationaboutunconsolidatedstructured Indian accounting 2544 ind-as cturedEntitiesControlledByInvestmentEntityAbstra http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19F entities controlled by investment entity [Abstract] standard ct DisclosureOfInformationAboutUnconsolidatedStru Disclosureofinformationaboutunconsolidatedstructured Indian accounting 2545 ind-as cturedEntitiesControlledByInvestmentEntityExplan http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19F entities controlled by investment entity [Text Block] standard atory DisclosureOfInformationAboutUnconsolidatedStru Disclosureofinformationaboutunconsolidatedstructured Indian accounting 2546 ind-as cturedEntitiesControlledByInvestmentEntityLineIt http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19F entities controlled by investment entity [Line items] standard ems DisclosureOfInformationAboutUnconsolidatedStruDisclosureofinformationaboutunconsolidatedstructured Indian accounting 2547 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19F cturedEntitiesControlledByInvestmentEntityTable entities controlled by investment entity [Table] standard DisclosureOfInformationAboutUnconsolidatedSub Disclosure of information about unconsolidated Indian accounting 2548 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B sidiariesAbstract subsidiaries [Abstract] standard DisclosureOfInformationAboutUnconsolidatedSub Disclosure of information about unconsolidated Indian accounting 2549 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B sidiariesExplanatory subsidiaries [Text Block] standard DisclosureOfInformationAboutUnconsolidatedSub Disclosure of information about unconsolidated Indian accounting 2550 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B sidiariesLineItems subsidiaries [Line items] standard DisclosureOfInformationAboutUnconsolidatedSub Disclosure of information about unconsolidated Indian accounting 2551 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B sidiariesTable subsidiaries [Table] standard DisclosureOfInformationForEachMaterialImpairm Disclosureofinformationforimpairmentlossrecognised Indian accounting 2552 ind-as entLossRecognisedOrReversedForIndividualAssetsorreversedforindividualAssetsorcash-generatingunit http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 standard OrCashgeneratingUnitExplanatory [Text Block] DisclosureOfInformationForIndividualAssetsOrCa shgeneratingUnitWithSignificantAmountOfGoodw Disclosureofinformationforcash-generatingunits[Text Indian accounting 2553 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 illOrIntangibleAssetsWithIndefiniteUsefulLivesEx Block] standard planatory DisclosureOfInformationOnDerivativeInstruments Disclosure of information on derivative instruments ICAI Disclosure regarding derivative 2554 ind-as http://www.xbrl.org/2003/role/reference ICAI Abstract [Abstract] announcement instruments para 3 DisclosureOfInformationSufficientToPermitRecon Disclosure of information sufficient to permit ciliationOfClassesDeterminedForFairValueMeasur reconciliation of classes determined for fair value Indian accounting 2555 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 94 ementToLineItemsInBalanceSheetAssetsExplanatomeasurementtolineitemsinbalanceSheet,assets[Text standard ry Block] DisclosureOfInformationSufficientToPermitRecon Disclosure of information sufficient to permit ciliationOfClassesDeterminedForFairValueMeasur reconciliation of classes determined for fair value Indian accounting 2556 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 94 ementToLineItemsInBalanceSheetEntitysOwnEquimeasurementtolineitemsinbalanceSheet,entity'sown standard tyInstrumentsExplanatory equity instruments [Text Block] DisclosureOfInformationSufficientToPermitRecon Disclosure of information sufficient to permit ciliationOfClassesDeterminedForFairValueMeasur reconciliation of classes determined for fair value Indian accounting 2557 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 94 ementToLineItemsInBalanceSheetLiabilitiesExpla measurement to line items in balance Sheet, liabilities standard natory [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1068 DisclosureOfInitialApplicationOfStandardsOrInter Disclosure of initial application of standards or Indian accounting 2558 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 pretationsLineItems interpretations [Line items] standard DisclosureOfInitialApplicationOfStandardsOrInter Disclosure of initial application of standards or Indian accounting 2559 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 pretationsTable interpretations [Table] standard DisclosureOfInstrumentsWithPotentialFutureDilutiDescription ofinstruments with potential future dilutive Indian accounting 2560 ind-as veEffectNotIncludedInCalculationOfDilutedEarnin effectnotincludedincalculationofdilutedearningsper http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 c standard gsPerShareExplanatory share Indian accounting 2561 ind-as DisclosureOfInsuranceContractsExplanatory Disclosure of insurance contracts [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard Indian accounting 2562 ind-as DisclosureOfInsuranceRiskExplanatory Disclosure of insurance risk [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 c standard DisclosureOfIntangibleAssetsMaterialToEntityExp Disclosure of intangible assets material to entity [Text Indian accounting 2563 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 b lanatory Block] standard DisclosureOfIntangibleAssetsMaterialToEntityTab Indian accounting 2564 ind-as Disclosure of intangible assets material to entity [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 b le standard DisclosureOfIntangibleAssetsWithIndefiniteUseful Disclosureofintangibleassetswithindefiniteusefullife Indian accounting 2565 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 a LifeExplanatory [Text Block] standard DisclosureOfIntangibleAssetsWithIndefiniteUseful Disclosureofintangibleassetswithindefiniteusefullife Indian accounting 2566 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 a LifeTable [Table] standard Indian accounting 2567 ind-as DisclosureOfInterestsInAssociatesExplanatory Disclosure of interests in associates [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 2 b ii standard DisclosureOfInterestsInJointArrangementsExplana Indian accounting 2568 ind-as Disclosure of interests in joint arrangements [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 2 b ii tory standard Indian accounting 2569 ind-as DisclosureOfInterestsInOtherEntitiesExplanatory Disclosure of interests in other entities [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 1 standard Indian accounting 2570 ind-as DisclosureOfInterestsInSubsidiariesExplanatory Disclosure of interests in subsidiaries [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 2 b i standard DisclosureOfInterestsInUnconsolidatedStructuredEDisclosureofinterestsinunconsolidatedstructuredentities Indian accounting 2571 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 2 b iii ntitiesExplanatory [Text Block] standard DisclosureOfInterimFinancialReportingExplanator Indian accounting 2572 ind-as Disclosure of interim financial reporting [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 y standard Indian accounting 2573 ind-as DisclosureOfInventoriesExplanatory Disclosure of inventories Explanatory [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 Disclosure standard Indian accountingInd AS 112 Investment entity 2574 ind-as DisclosureOfInvestmentEntitiesExplanatory Disclosure of investment entities [Text Block] http://www.xbrl.org/2003/role/reference ICAI standard status Indian accounting 2575 ind-as DisclosureOfInvestmentPropertyExplanatory Disclosure of investment property [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 Disclosure standard Disclosure of detailed information about investment Indian accounting 2576 ind-as DisclosureOfInvestmentPropertyTable http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 32A property [Table] standard Indian accounting 2577 ind-as DisclosureOfJointOperationsAbstract Disclosure of joint operations [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 c standard Indian accounting 2578 ind-as DisclosureOfJointOperationsExplanatory Disclosure of joint operations [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 c standard1069 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 2579 ind-as DisclosureOfJointOperationsLineItems Disclosure of joint operations [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 c standard Indian accounting 2580 ind-as DisclosureOfJointOperationsTable Disclosure of joint operations [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 c standard Indian accounting 2581 ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 2582 ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 2583 ind-as DisclosureOfJointVenturesAbstract Disclosure of joint ventures [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 b standard Indian accounting 2584 ind-as DisclosureOfJointVenturesExplanatory Disclosure of joint ventures [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 2585 ind-as DisclosureOfJointVenturesExplanatory Disclosure of joint ventures [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 2586 ind-as DisclosureOfJointVenturesExplanatory Disclosure of joint ventures [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 b standard Indian accounting 2587 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 2588 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 b standard Indian accounting 2589 ind-as DisclosureOfJointVenturesLineItems Disclosure of joint ventures [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 2590 ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 2591 ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 2592 ind-as DisclosureOfJointVenturesTable Disclosure of joint ventures [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 b standard Indian accounting 2593 ind-as DisclosureOfLeasesExplanatory Disclosure of leases [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 standard DisclosureOfLiabilitiesMeasuredAtFairValueAndI Disclosureofliabilitiesmeasuredatfairvalueandissued Indian accounting 2594 ind-as ssuedWithInseparableThirdpartyCreditEnhanceme with inseparable third-party credit enhancement [Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 98 standard ntExplanatory Block] DisclosureOfLiabilitiesMeasuredAtFairValueAndI Disclosureofliabilitiesmeasuredatfairvalueandissued Indian accounting 2595 ind-as ssuedWithInseparableThirdpartyCreditEnhanceme http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 98 with inseparable third-party credit enhancement [Table] standard ntTable DisclosureOfLiquidityRiskOfInsuranceContractsE Disclosure of liquidityrisk ofinsurance contracts [Text Indian accounting 2596 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 d xplanatory Block] standard General Instructions - Balance 2597 ind-as DisclosureOfLoansAbstract Disclosure of loans [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII General Instructions - Balance 2598 ind-as DisclosureOfLoansAbstract Disclosure of loans [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. Indian accounting 2599 ind-as DisclosureOfMajorCustomersAbstract Disclosure of major customers [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard Indian accounting 2600 ind-as DisclosureOfMajorCustomersLineItems Disclosure of major customers [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1070 Indian accounting 2601 ind-as DisclosureOfMajorCustomersTable Disclosure of major customers [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard DisclosureOfMarketRiskOfInsuranceContractsExp Disclosure of market risk of insurance contracts [Text Indian accounting 2602 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 d lanatory Block] standard DisclosureOfMaturityAnalysisForDerivativeFinanc Disclosure of maturity analysis for derivative financial Indian accounting 2603 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 b ialLiabilitiesTable liabilities [Table] standard DisclosureOfMaturityAnalysisForFinancialAssetsHDisclosureofmaturityanalysisforfinancialassetsheldfor Indian accounting 2604 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11E eldForManagingLiquidityRiskTable managing liquidity risk [Table] standard DisclosureOfMaturityAnalysisForNonderivativeFinDisclosureofmaturityanalysisfornon-derivativefinancial Indian accounting 2605 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 a ancialLiabilitiesTable liabilities [Table] standard Disclosure of maturity analysis of undiscounted cash DisclosureOfMaturityAnalysisOfUndiscountedCas outflows to repurchase derecognised financial assets or Indian accounting 2606 ind-as hOutflowsToRepurchaseDerecognisedFinancialAs http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E e amounts payable to transferee in respect of transferred standard setsExplanatory assets [Text Block] DisclosureOfMaturityAnalysisOfUndiscountedCas Disclosure of maturity analysis of undiscounted cash hOutflowsToRepurchaseDerecognisedFinancialAs outflows to repurchase derecognised financial assets or Indian accounting 2607 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E e setsOrAmountsPayableToTransfereeInRespectOfT amounts payable to transferee in respect of transferred standard ransferredAssetsTable assets [Table] DisclosureOfNatureAndExtentOfRisksArisingFro Disclosure of nature and extent of risks arising from Indian accounting 2608 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 31 mFinancialInstrumentsExplanatory financial instruments [Text Block] standard DisclosureOfNatureAndExtentOfRisksArisingFro Disclosure of nature and extent of risks arising from Indian accounting 2609 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 mFinancialInstrumentsTable financial instruments [Table] standard DisclosureOfNatureAndExtentOfRisksArisingFro Disclosure of nature and extent of risks arising from Indian accounting 2610 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 34 mFinancialInstrumentsTable financial instruments [Table] standard DisclosureOfNatureAndExtentOfRisksArisingFro Disclosure of nature and extent of risks arising from Indian accounting 2611 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 38 mInsuranceContractsExplanatory insurance contracts [Text Block] standard DisclosureOfNatureOfPotentialIncomeTaxConseq Description of nature of potential income tax consequences Indian accounting 2612 ind-as uencesThatWouldResultFromPaymentOfDividend http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 82A that would result from payment of dividend standard Explanatory DisclosureOfNetDefinedBenefitLiabilityAssetsExp Disclosure of net defined benefit liability(assets) [Text Indian accounting 2613 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a lanatory Block] standard DisclosureOfNetDefinedBenefitLiabilityAssetsTab Indian accounting 2614 ind-as Disclosure of net defined benefit liability (assets) [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a le standard DisclosureOfNetGrossAndReinsurersShareForAm Disclosureofnet,grossandreinsurer'sshareforamounts Indian accounting 2615 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure ountsArisingFromInsuranceContractsExplanatory arising from insurance contracts [Text Block] standard DisclosureOfNetGrossAndReinsurersShareForAm Disclosureofnet,grossandreinsurer'sshareforamounts Indian accounting 2616 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure ountsArisingFromInsuranceContractsTable arising from insurance contracts [Table] standard DisclosureOfNonadjustingEventsAfterReportingPe Disclosureofnon-adjustingeventsafterreportingperiod Indian accounting 2617 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 21 riodExplanatory [Text Block] standard DisclosureOfNonadjustingEventsAfterReportingPe Disclosureofnon-adjustingeventsafterreportingperiod Indian accounting 2618 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 21 riodTable [Table] standard DisclosureOfNoncurrentAssetsHeldForSaleAndDisDisclosure of non-current assets held for sale and Indian accountingInd AS 105 Presentation and 2619 ind-as http://www.xbrl.org/2003/role/reference ICAI continuedOperationsExplanatory discontinued operations [Text Block] standard disclosure 2620 ind-as DisclosureOfNotesOnAdvancesExplanatory Disclosure of notes on advances explanatory [Text Block] http://www.xbrl.org/2003/role/reference MCA1071 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure of notes on borrowings explanatory [Text General Instructions - Balance 2621 ind-as DisclosureOfNotesOnBorrowingsExplanatory http://www.xbrl.org/2003/role/reference MCA Schedule III Block] sheet -F(I) DisclosureOfNotesOnCashAndBankBalancesExpl Disclosureofnotesoncashandbankbalancesexplanatory 2622 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice anatory [Text Block] 2623 ind-as DisclosureOfNotesOnChangesInEquityExplanatoryDisclosure of notes on changes in equity [Text Block] http://www.xbrl.org/2003/role/reference MCA Schedule III Statement of changes in equity DisclosureOfNotesOnConstructionContractsExpla Indian accounting 2624 ind-as Disclosure of notes on construction contracts [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 Disclosure natory standard Disclosure of notes on finance cost explanatory [Text 2625 ind-as DisclosureOfNotesOnFinanceCostExplanatory http://www.xbrl.org/2003/role/reference ICAI Common practice Block] General Instructions - Balance 2626 ind-as DisclosureOfNotesOnLoansExplanatory Disclosure of notes on loans explanatory [Text Block] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII General Instructions - Balance 2627 ind-as DisclosureOfNotesOnLoansExplanatory Disclosure of notes on loans explanatory [Text Block] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. Disclosure of notes on other income explanatory[Text 2628 ind-as DisclosureOfNotesOnOtherIncomeExplanatory http://www.xbrl.org/2003/role/reference ICAI Common practice Block] DisclosureOfNotesOnOtherNoncurrentAssetsExpl Disclosureofnotesonothernon-currentassetsexplanatory General Instructions - Balance 2629 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III anatory [Text Block] sheet -A. X (ii) (iii) DisclosureOfNotesOnOtherNoncurrentFinancialAsDisclosureofnotesonothernon-currentfinancialassets 2630 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice setsExplanatory [Text Block] DisclosureOfNotesOnOtherOperatingRevenuesEx Disclosure of notes on other operating revenues 2631 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice planatory explanatory [Text Block] 2632 ind-as DisclosureOfNotesOnProvisionsExplanatory Disclosure of notes on provisions explanatory [Text Block] http://www.xbrl.org/2003/role/reference ICAI Common practice 2633 ind-as DisclosureOfNotesOnTradeReceivablesAbstract Disclosure of notes on trade receivables [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice DisclosureOfNotesOnTradeReceivablesExplanator Disclosureofnotesontradereceivablesexplanatory[Text General Instructions - Balance 2634 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III y Block] sheet -A. VII DisclosureOfNotesOnTradeReceivablesExplanator Disclosureofnotesontradereceivablesexplanatory[Text General Instructions - Balance 2635 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III y Block] sheet -B III. DisclosureOfNumberAndWeightedAverageExercisDisclosure of number and weighted average exercise Indian accounting 2636 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 ePricesOfOtherEquityInstrumentsExplanatory prices of other equity instruments [Text Block] standard DisclosureOfNumberAndWeightedAverageExercisDisclosure of number and weighted average exercise Indian accounting 2637 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b ePricesOfShareOptionsExplanatory prices of share options [Text Block] standard DisclosureOfNumberAndWeightedAverageRemai Disclosure of number and weighted average remaining Indian accounting 2638 ind-as ningContractualLifeOfOutstandingShareOptionsEx http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d contractual life of outstanding share options [Text Block] standard planatory DisclosureOfNumberAndWeightedAverageRemai Disclosure of number and weighted average remaining Indian accounting 2639 ind-as ningContractualLifeOfOutstandingShareOptionsTa http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d contractual life of outstanding share options [Table] standard ble DisclosureOfObjectivesPoliciesAndProcessesForMDisclosure of objectives, policies and processes for Indian accounting 2640 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 134 anagingCapitalExplanatory managing capital [Text Block] standard DisclosureOfObjectivesPoliciesAndProcessesForMDisclosure of objectives, policies and processes for Indian accounting 2641 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 136 anagingCapitalTable managing capital [Table] standard DisclosureOfOffsettingOfFinancialAssetsAndFinanDisclosure ofoffsettingoffinancialassets andfinancial Indian accountingIndAS107Offsettingfinancial 2642 ind-as http://www.xbrl.org/2003/role/reference ICAI cialLiabilitiesExplanatory liabilities [Text Block] standard assets and financial liabilities DisclosureOfOffsettingOfFinancialAssetsExplanat Indian accounting 2643 ind-as Disclosure of offsetting of financial assets [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C ory standard Indian accounting 2644 ind-as DisclosureOfOffsettingOfFinancialAssetsTable Disclosure of offsetting of financial assets [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C standard DisclosureOfOffsettingOfFinancialLiabilitiesExpla Indian accounting 2645 ind-as Disclosure of offsetting of financial liabilities [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C natory standard Indian accounting 2646 ind-as DisclosureOfOffsettingOfFinancialLiabilitiesTable Disclosure of offsetting of financial liabilities [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1072 DisclosureOfOtherCurrentFinancialLiabilitiesNote Disclosure of notes on other current financialliabilities 2647 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sExplanatory explanatory [Text Block] DisclosureOfOtherCurrentLiabilitiesNotesExplanatDisclosure of other current liabilities notes explanatory 2648 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ory [Text Block] 2649 ind-as DisclosureOfOtherIncomeAbstract Disclosure of other income [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 5 Indian accounting 2650 ind-as DisclosureOfOtherIntangibleAssetsExplanatory Disclosure of other intangible assets [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 Disclosure standard DisclosureOfOtherNoncurrentFinancialLiabilitiesNDisclosureofothernon-currentfinancialliabilitiesnotes 2651 ind-as http://www.xbrl.org/2003/role/reference MCA otesAbstract [Abstract] DisclosureOfOtherNoncurrentFinancialLiabilitiesNDisclosure of notes on other non-current financial 2652 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice otesExplanatory liabilities explanatory [Text Block] 2653 ind-as DisclosureOfOtherOperatingRevenuesAbstract Disclosure of other operating revenues [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (c); DisclosureOfOtherProvisionsContingentLiabilities Disclosureofother provisions,contingentliabilitiesand Indian accounting 2654 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 Disclosure AndContingentAssetsExplanatory contingent assets [Text Block] standard Indian accounting 2655 ind-as DisclosureOfOtherProvisionsExplanatory Disclosure of other provisions [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Indian accounting 2656 ind-as DisclosureOfOtherProvisionsTable Disclosure of other provisions [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Indian accounting 2657 ind-as DisclosureOfProductsAndServicesAbstract Disclosure of products and services [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard Indian accounting 2658 ind-as DisclosureOfProductsAndServicesExplanatory Disclosure of products and services [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard Indian accounting 2659 ind-as DisclosureOfProductsAndServicesLineItems Disclosure of products and services [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard Indian accounting 2660 ind-as DisclosureOfProductsAndServicesTable Disclosure of products and services [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard DisclosureOfPropertyPlantAndEquipmentExplanat Indian accounting 2661 ind-as Disclosure of property, plant and equipment [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 Disclosure ory standard Disclosure ofdetailed information about property, plant Indian accounting 2662 ind-as DisclosureOfPropertyPlantAndEquipmentTable http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 and equipment [Table] standard Indian accounting 2663 ind-as DisclosureOfProvisionMatrixExplanatory Disclosure of provision matrix [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35N standard Indian accounting 2664 ind-as DisclosureOfProvisionMatrixTable Disclosure of provision matrix [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35N standard DisclosureOfPurposeForWhichDerivativeInstrume Disclosure of purpose for which derivative instruments ICAI Disclosure regarding derivative 2665 ind-as http://www.xbrl.org/2003/role/reference ICAI ntsHaveBeenAcquired have been acquired announcement instruments para 3 (b) DisclosureOfRangeOfExercisePricesOfOutstandin Disclosureofrangeofexercisepricesofoutstandingshare Indian accounting 2666 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d gShareOptionsAbstract options [Abstract] standard DisclosureOfRangeOfExercisePricesOfOutstandin Disclosureofrangeofexercisepricesofoutstandingshare Indian accounting 2667 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d gShareOptionsExplanatory options [Text Block] standard DisclosureOfRangeOfExercisePricesOfOutstandin Disclosureofrangeofexercisepricesofoutstandingshare Indian accounting 2668 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d gShareOptionsLineItems options [Line items] standard DisclosureOfRangeOfExercisePricesOfOutstandin Disclosureofrangeofexercisepricesofoutstandingshare Indian accounting 2669 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d gShareOptionsTable options [Table] standard1073 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfRankingAndAmountsOfPotentialLossDisclosureofrankingandamountsofpotentiallossesin Indian accounting 2670 ind-as esInStructuredEntitiesBorneByPartiesWhoseIntere structuredentities bornebypartieswhose interestsrank http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 d standard stsRankLowerThanEntitysInterestsExplanatory lower than entity's interests [Text Block] DisclosureOfReclassificationOfFinancialAssetsExpDisclosure of reclassification of financial assets [Text Indian accounting 2671 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B lanatory Block] standard DisclosureOfReclassificationOfFinancialAssetsTab Indian accounting 2672 ind-as Disclosure of reclassification of financial assets [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B le standard DisclosureOfReclassificationsOrChangesInPresent Disclosureofreclassificationsorchangesinpresentation Indian accounting 2673 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 41 ationExplanatory [Text Block] standard DisclosureOfReclassificationsOrChangesInPresent Disclosureofreclassificationsorchangesinpresentation Indian accounting 2674 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 41 ationTable [Table] standard DisclosureOfRecognisedFinanceLeaseAsAssetsBy Disclosureofrecognisedfinanceleaseasassetsbylessee Indian accounting 2675 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a LesseeExplanatory [Text Block] standard DisclosureOfRecognisedFinanceLeaseAsAssetsBy Disclosureofrecognisedfinanceleaseasassetsbylessee Indian accounting 2676 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a LesseeTable [Table] standard DisclosureOfReconciliationOfChangesInBiologicalDisclosureofreconciliationofchangesinbiologicalassets Indian accounting 2677 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 AssetsOtherThanBearerPlantsExplanatory other than bearer plants [Text Block] standard DisclosureOfReconciliationOfChangesInGoodwill Disclosureofreconciliationofchangesingoodwill[Text Indian accounting 2678 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d Explanatory Block] standard DisclosureOfReconciliationOfChangesInLossAllo Disclosureofreconciliationofchangesinlossallowance Indian accounting 2679 ind-as wanceAndExplanationOfChangesInGrossCarrying andexplanationofchangesingrosscarryingamountfor http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I standard AmountForFinancialInstrumentsExplanatory financial instruments [Text Block] DisclosureOfReconciliationOfChangesInLossAllo Disclosureofreconciliationofchangesinlossallowance Indian accounting 2680 ind-as wanceAndExplanationOfChangesInGrossCarrying andexplanationofchangesingrosscarryingamountfor http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I standard AmountForFinancialInstrumentsTable financial instruments [Table] DisclosureOfReconciliationOfComprehensiveInco Disclosure of reconciliation of comprehensive income Indian accounting 2681 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 meFromPreviousGaapToIndAsExplanatory from previous GAAP to Ind AS [Text Block] standard DisclosureOfReconciliationOfEquityFromPrevious DisclosureofreconciliationofequityfrompreviousGAAP Indian accounting 2682 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 GaapToIndAsExplanatory to Ind AS [Text Block] standard DisclosureOfReconciliationOfFinancialAssetsSubj Disclosureofreconciliationoffinancialassetssubjectto ectToOffsettingEnforceableMasterNettingArrange offsetting, enforceable master netting arrangements or Indian accounting 2683 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B46 mentsOrSimilarAgreementsToIndividualLineItems similar agreements to individual line items in balance standard InBalanceSheetExplanatory Sheet [Text Block] DisclosureOfReconciliationOfFinancialLiabilitiesS Disclosureofreconciliationoffinancialliabilitiessubject ubjectToOffsettingEnforceableMasterNettingArran tooffsetting,enforceablemasternettingarrangementsor Indian accounting 2684 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B46 gementsOrSimilarAgreementsToIndividualLineIte similar agreements to individual line items in balance standard msInBalanceSheetExplanatory Sheet [Text Block] DisclosureOfReconciliationOfProfitLossForThePerDisclosureofreconciliationofprofit(loss)fortheperiod Indian accounting 2685 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 iodFromPreviousGaapToIndAsExplanatory from previous GAAP to Ind AS [Text Block] standard DisclosureOfReconciliationOfSummarisedFinancia Disclosure of reconciliation of summarised financial lInformationOfAssociateAccountedForUsingEquit Indian accounting 2686 ind-as informationofassociateaccountedforusingequitymethod http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B14 b yMethodToCarryingAmountOfInterestInAssociate standard to carrying amount of interest in associate [Text Block] Explanatory DisclosureOfReconciliationOfSummarisedFinanciaDisclosure of reconciliation of summarised financial lInformationOfJointVentureAccountedForUsingEq information of joint venture accounted for using equity Indian accounting 2687 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B14 b uityMethodToCarryingAmountOfInterestInJointVe method to carrying amount of interest in joint venture standard ntureExplanatory [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1074 DisclosureOfRedesignatedFinancialAssetsAndLiabDisclosureofredesignatedfinancialassetsandliabilities Indian accounting 2688 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 ilitiesExplanatory [Text Block] standard DisclosureOfRedesignatedFinancialAssetsAndLiabDisclosureofredesignatedfinancialassetsandliabilities Indian accounting 2689 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 ilitiesTable [Table] standard DisclosureOfRegulatoryDeferralAccountsExplanat Indian accounting 2690 ind-as Disclosure of regulatory deferral accounts [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 Disclosure ory standard Indian accounting 2691 ind-as DisclosureOfReimbursementRightsExplanatory Disclosure of reimbursement rights [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 b standard Indian accounting 2692 ind-as DisclosureOfReimbursementRightsTable Disclosure of reimbursement rights [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 b standard Indian accounting 2693 ind-as DisclosureOfRelatedPartyExplanatory Disclosure of related party [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 Disclosures standard Indian accounting 2694 ind-as DisclosureOfReportableSegmentsExplanatory Disclosure of reportable segments [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 2695 ind-as DisclosureOfRevenueExplanatory Disclosure of revenue [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 Disclosure standard Indian accounting 2696 ind-as DisclosureOfRevenueExplanatory Disclosure of revenue [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 10 e standard 2697 ind-as DisclosureOfRevenueFromOperationsAbstract Disclosure of revenue from operations [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III DisclosureOfRevenueFromOperationsForFinanceCDisclosure of revenue from operations for finance 2698 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ompanyAbstract company [Abstract] DisclosureOfRevenueFromOperationsForOtherThaDisclosure of revenue from operations for other than 2699 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 nFinanceCompanyAbstract finance company [Abstract] DisclosureOfRiskManagementStrategyRelatedToH Disclosureofriskmanagementstrategyrelatedtohedge Indian accounting 2700 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22A edgeAccountingExplanatory accounting [Text Block] standard DisclosureOfRiskManagementStrategyRelatedToH Disclosureofriskmanagementstrategyrelatedtohedge Indian accounting 2701 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22A edgeAccountingTable accounting [Table] standard DisclosureOfSegmentsMajorCustomersExplanator Indian accounting 2702 ind-as Disclosure of major customers [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 y standard DisclosureOfSensitivityAnalysisForActuarialAssu Disclosureofsensitivityanalysisforactuarialassumptions Indian accounting 2703 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 mptionsExplanatory [Text Block] standard DisclosureOfSensitivityAnalysisForActuarialAssu Disclosureofsensitivityanalysisforactuarialassumptions Indian accounting 2704 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 mptionsTable [Table] standard DisclosureOfSensitivityToInsuranceRiskExplanato Indian accounting 2705 ind-as Disclosure of sensitivity to insurance risk [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 c i ry standard DisclosureOfServiceConcessionArrangementsExpl Disclosure of service concession arrangements [Text Indian accountingAppendix B to Ind AS 11 2706 ind-as http://www.xbrl.org/2003/role/reference ICAI anatory Block] standard Consensus DisclosureOfServiceConcessionArrangementsLine Disclosure of detailed information about service Indian accounting 2707 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 Items concession arrangements [Line items] standard DisclosureOfServiceConcessionArrangementsTabl Disclosure of detailed information about service Indian accounting 2708 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 e concession arrangements [Table] standard DisclosureOfSharebasedPaymentArrangementsExpDisclosure of share-based payment arrangements [Text Indian accounting 2709 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 lanatory Block] standard1075 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureOfShareholdingMoreThanFivePerCentI Disclosure of shareholding more than five per cent in General Instructions - Balance 2710 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III nCompanyAbstract company [Abstract] sheet -D(I)(g) DisclosureOfShareholdingMoreThanFivePerCentI Disclosure of shareholding more than five per cent in General Instructions - Balance 2711 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III nCompanyLineItems company [Line Items] sheet -D(I)(g) DisclosureOfShareholdingMoreThanFivePerCentI Disclosure of shareholding more than five per cent in General Instructions - Balance 2712 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III nCompanyTable company [Table] sheet -D(I)(g) DisclosureOfSignificantInvestmentsInAssociatesA Indian accounting 2713 ind-as Disclosure of associates [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b bstract standard DisclosureOfSignificantInvestmentsInAssociatesA Indian accounting 2714 ind-as Disclosure of associates [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b bstract standard DisclosureOfSignificantInvestmentsInAssociatesA Indian accounting 2715 ind-as Disclosure of associates [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 d bstract standard DisclosureOfSignificantInvestmentsInAssociatesE Indian accounting 2716 ind-as Disclosure of associates [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b xplanatory standard DisclosureOfSignificantInvestmentsInAssociatesE Indian accounting 2717 ind-as Disclosure of associates [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b xplanatory standard DisclosureOfSignificantInvestmentsInAssociatesE Indian accounting 2718 ind-as Disclosure of associates [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 d xplanatory standard DisclosureOfSignificantInvestmentsInAssociatesLi Indian accounting 2719 ind-as Disclosure of associates [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 d neItems standard DisclosureOfSignificantInvestmentsInAssociatesLi Indian accounting 2720 ind-as Disclosure of associates [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b neItems standard DisclosureOfSignificantInvestmentsInAssociatesLi Indian accounting 2721 ind-as Disclosure of associates [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b neItems standard DisclosureOfSignificantInvestmentsInAssociatesT Indian accounting 2722 ind-as Disclosure of associates [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b able standard DisclosureOfSignificantInvestmentsInAssociatesT Indian accounting 2723 ind-as Disclosure of associates [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 d able standard DisclosureOfSignificantInvestmentsInAssociatesT Indian accounting 2724 ind-as Disclosure of associates [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b able standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2725 ind-as Disclosure of subsidiaries [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 a Abstract standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2726 ind-as Disclosure of subsidiaries [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b Abstract standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2727 ind-as Disclosure of subsidiaries [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b Abstract standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2728 ind-as Disclosure of subsidiaries [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 a Explanatory standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2729 ind-as Disclosure of subsidiaries [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b Explanatory standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2730 ind-as Disclosure of subsidiaries [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b Explanatory standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2731 ind-as Disclosure of subsidiaries [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 a LineItems standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1076 DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2732 ind-as Disclosure of subsidiaries [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b LineItems standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2733 ind-as Disclosure of subsidiaries [Line items] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b LineItems standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2734 ind-as Disclosure of subsidiaries [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b Table standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2735 ind-as Disclosure of subsidiaries [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b Table standard DisclosureOfSignificantInvestmentsInSubsidiaries Indian accounting 2736 ind-as Disclosure of subsidiaries [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 a Table standard DisclosureOfSignificantJudgementsAndAssumptio Disclosure of significant judgements and assumptions Indian accounting 2737 ind-as nsMadeInRelationToInterestsInOtherEntitiesExpla http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 7 made in relation to interests in other entities [Text Block] standard natory DisclosureOfSignificantUnobservableInputsUsedI Disclosureofsignificantunobservableinputsusedinfair Indian accounting 2738 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementOfAssetsExplanatory value measurement of assets [Text Block] standard DisclosureOfSignificantUnobservableInputsUsedI Disclosureofsignificantunobservableinputsusedinfair Indian accounting 2739 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementOfAssetsTable value measurement of assets [Table] standard DisclosureOfSignificantUnobservableInputsUsedI Disclosureofsignificantunobservableinputsusedinfair Indian accounting 2740 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementOfEquityExplanatory value measurement of equity [Text Block] standard DisclosureOfSignificantUnobservableInputsUsedI Disclosureofsignificantunobservableinputsusedinfair Indian accounting 2741 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementOfEquityTable value measurement of equity [Table] standard DisclosureOfSignificantUnobservableInputsUsedI Disclosureofsignificantunobservableinputsusedinfair Indian accounting 2742 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementOfLiabilitiesExplanatory value measurement of liabilities [Text Block] standard DisclosureOfSignificantUnobservableInputsUsedI Disclosureofsignificantunobservableinputsusedinfair Indian accounting 2743 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d nFairValueMeasurementOfLiabilitiesTable value measurement of liabilities [Table] standard DisclosureOfSubclassificationAndNotesOnLiabilitiDisclosureofsubclassificationandnotesonliabilitiesand 2744 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice esAndAssetsExplanatory assets explanatory [Text Block] DisclosureOfSummaryOfSignificantAccountingPol Indian accounting 2745 ind-as Disclosure of significant accounting policies [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 iciesExplanatory standard DisclosureOfTemporaryDifferenceUnusedTaxLoss Disclosureoftemporarydifference,unusedtaxlossesand Indian accounting 2746 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g esAndUnusedTaxCreditsExplanatory unused tax credits [Text Block] standard DisclosureOfTemporaryDifferenceUnusedTaxLoss Disclosureoftemporarydifference,unusedtaxlossesand Indian accounting 2747 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g esAndUnusedTaxCreditsTable unused tax credits [Table] standard DisclosureOfTermsAndConditionsOfSharebasedPaDisclosureoftermsandconditionsofshare-basedpayment Indian accounting 2748 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 ymentArrangementExplanatory arrangement [Text Block] standard DisclosureOfTermsAndConditionsOfSharebasedPaDisclosureoftermsandconditionsofshare-basedpayment Indian accounting 2749 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 ymentArrangementTable arrangement [Table] standard DisclosureOfTransactionsBetweenRelatedPartiesE Disclosure of transactions between related parties [Text Indian accounting 2750 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 xplanatory Block] standard DisclosureOfTransactionsBetweenRelatedPartiesT Indian accounting 2751 ind-as Disclosure of transactions between related parties [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 able standard Indian accounting 2752 ind-as ParentMember Parent [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (a) standard1077 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Entities with joint control or significant influence over Indian accounting 2753 ind-as JointControlOrSignificantInfluenceMember http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (b) entity [Member] standard Indian accounting 2754 ind-as SubsidiariesMember Subsidiaries [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (c) standard Indian accounting 2755 ind-as AssociatesMember Associates [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (d) standard Indian accounting 2756 ind-as JointVenturesWhereEntityIsVenturerMember Joint ventures where entity is venturer [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (e) standard KeyManagementPersonnelOfEntityOrParentMemb Indian accounting 2757 ind-as Key management personnel of entity or parent [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (f) er standard Indian accounting 2758 ind-as OtherRelatedPartiesMember Other related parties [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 19 (g) standard DisclosureOfTransactionsRecognisedSeparatelyFr Disclosure of transactions recognised separately from Indian accounting 2759 ind-as omAcquisitionOfAssetsAndAssumptionOfLiabiliti acquisition of assets and assumption of liabilities in http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l standard esInBusinessCombinationExplanatory business combination [Text Block] DisclosureOfTransactionsRecognisedSeparatelyFr Disclosure of transactions recognised separately from Indian accounting 2760 ind-as omAcquisitionOfAssetsAndAssumptionOfLiabiliti acquisition of assets and assumption of liabilities in http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l standard esInBusinessCombinationTable business combination [Table] DisclosureOfTransfersOfFinancialAssetsExplanato Indian accountingInd AS 107 Transfers of 2761 ind-as Disclosure of transfers of financial assets [Text Block] http://www.xbrl.org/2003/role/reference ICAI ry standard financial assets DisclosureOfTypesOfInsuranceContractsExplanato Indian accounting 2762 ind-as Disclosure of types of insurance contracts [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure ry standard Indian accounting 2763 ind-as DisclosureOfTypesOfInsuranceContractsTable Disclosure of types of insurance contracts [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard DisclosureOfUnconsolidatedStructuredEntitiesAbs Indian accounting 2764 ind-as Disclosure of unconsolidated structured entities [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 e tract standard DisclosureOfUnconsolidatedStructuredEntitiesExp Disclosure of unconsolidated structured entities [Text Indian accounting 2765 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 e lanatory Block] standard DisclosureOfUnconsolidatedStructuredEntitiesLin Disclosure of unconsolidated structured entities [Line Indian accounting 2766 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 e eItems items] standard DisclosureOfUnconsolidatedStructuredEntitiesTab Indian accounting 2767 ind-as Disclosure of unconsolidated structured entities [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 e le standard DisclosureOfVoluntaryChangeInAccountingPolicy Disclosure of voluntary change in accounting policy Indian accounting 2768 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 Table [Table] standard Companies Annexure to Companies 2769 ind-as DisclosureOtherContentsCSRPolicy Disclosure other contents CSR policy http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Companies Annexure to Companies DisclosureOverviewOfProjectsOrProgramsProposeDisclosureoverviewofprojectsorprogramsproposedto 2770 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility dToBeUndertakenCSRPolicy be undertaken CSR policy 2014 Policy) Rules, 2014 DisclosureResponsibilityStatementOfCSRCommitt DisclosureresponsibilitystatementofCSRcommitteethat Companies Annexure to Companies 2771 ind-as eeThatImplementationAndMonitoringOfCSRPolic implementation and monitoring of CSR policy is in http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility yIsInComplianceWithCSRPolicyOfCompany compliance with CSR policy of company 2014 Policy) Rules, 2014[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1078 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockOptionSche Disclosures relating to employee stock option scheme Scheme and 2772 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 meAbstract [Abstract] Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockOptionSche Disclosures relating to employee stock option scheme Scheme and 2773 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12.1 meExplanatory explanatory [Text Block] Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockOptionSche Disclosures relating to employee stock option scheme Scheme and 2774 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 meLineItems [Line items] Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockOptionSche Disclosures relating to employee stock option scheme Scheme and 2775 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 meTable [Table] Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockPurchaseSchDisclosuresrelatingtoemployeestockpurchasescheme Scheme and 2776 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 emeAbstract [Abstract] Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockPurchaseSchDisclosuresrelatingtoemployeestockpurchasescheme Scheme and 2777 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 emeExplanatory explanatory [Text Block] Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockPurchaseSchDisclosuresrelatingtoemployeestockpurchasescheme Scheme and 2778 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 emeLineItems [Line items] Employee Stock Purchase Scheme guidelines 19991079 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SEBI Employee Stock Option DisclosuresRelatingToEmployeeStockPurchaseSchDisclosuresrelatingtoemployeestockpurchasescheme Scheme and 2779 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 emeTable [Table] Employee Stock Purchase Scheme guidelines 1999 DisclosureThatRelatedPartyTransactionsWereMad Disclosure thatrelated partytransactionswere madeon Indian accounting 2780 ind-as eOnTermsEquivalentToThoseThatPrevailInArmsL terms equivalent to those that prevail in arm's length http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 23 standard engthTransactions transactions Companies Annexure to Companies DisclosureWebLinkOfCompanyAtWhichCSRPolic DisclosureweblinkofcompanyatwhichCSRpolicyis 2781 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility yIsPlaced placed 2014 Policy) Rules, 2014 Companies Annexure to Companies DisclosureWebLinkProjectsOrProgramsUndertake DisclosureweblinkprojectsorprogramsundertakenCSR 2782 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility nCSRPolicy policy 2014 Policy) Rules, 2014 DisclosureWhetherLoansPayableInDefaultRemedi Explanationofwhetherdefaultwasremediedortermsof Indian accounting 2783 ind-as edOrTermsOfLoansPayableRenegotiatedBeforeAu loans payable were renegotiated before financial http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 18 c standard thorisationForIssueOfFinancialStatements statements were authorised for issue Indian accounting 2784 ind-as DiscountedCashFlowMember Discounted cash flow [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B11 a standard General Instructions - PL - 7; 2785 ind-as DiscountingCharges Discounting charges http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 2786 ind-as DiscountIssueDebenturesWrittenOff Discount issue debentures written off http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 2787 ind-as DiscountIssueSharesDebenturesWrittenOff Discount issue shares debentures written off http://www.xbrl.org/2003/role/reference MCA Schedule III common practice DiscountIssueSharesDebenturesWrittenOffAbstrac General Instructions - PL - 7; 2788 ind-as Discount issue shares debentures written off [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III t common practice General Instructions - PL - 7; 2789 ind-as DiscountIssueSharesWrittenOff Discount issue shares written off http://www.xbrl.org/2003/role/reference MCA Schedule III common practice DiscountRateUsedInCurrentMeasurementOfFairVaDiscountrateusedincurrentmeasurementoffairvalue Indian accounting 2790 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f iii lueLessCostsOfDisposal less costs of disposal standard DiscountRateUsedInPreviousMeasurementOfFairVDiscountrateusedinpreviousmeasurementoffairvalue Indian accounting 2791 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 f iii alueLessCostsOfDisposal less costs of disposal standard DiscountRateUsedToReflectTimeValueOfMoneyR Discount rate used to reflect time value of money, Indian accounting 2792 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 b egulatoryDeferralAccountBalances regulatory deferral account balances standard Indian accounting 2793 ind-as DisposalOfMajorSubsidiaryMember Disposal of major subsidiary [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 a standard Indian accounting 2794 ind-as DisposalsAndRetirementsGoodwill Disposals and retirements, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard General Instructions - Balance 2795 ind-as DisposalsAndRetirementsOtherIntangibleAssets Disposals and retirements, other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (ii) Indian accounting 2796 ind-as DisposalsAndRetirementsOtherIntangibleAssets Disposals and retirements, other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard DisposalsAndRetirementsOtherIntangibleAssetsAbDisposals and retirements, other intangible assets General Instructions - Balance 2797 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III stract [Abstract] sheet -A. IV (ii) DisposalsAndRetirementsPropertyPlantAndEquip Indian accounting 2798 ind-as Disposals and retirements, property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e ment standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1080 Indian accounting 2799 ind-as DisposalsGoodwill Disposals, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e ii standard Indian accounting 2800 ind-as DisposalsInvestmentProperty Disposals, investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d iii standard Indian accounting 2801 ind-as DisposalsOfInvestments Disposals of investments http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 (d) standard Indian accounting 2802 ind-as DisposalsOfItemsOfPropertyPlantAndEquipment Disposals of items of property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 (c) standard General Instructions - Balance 2803 ind-as DisposalsOtherIntangibleAssets Disposals, other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (ii) Indian accounting 2804 ind-as DisposalsOtherIntangibleAssets Disposals, other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e ii standard Indian accounting 2805 ind-as DisposalsPropertyPlantAndEquipment Disposals, property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e ii standard Statementofchangesinequity- 2806 ind-as DividendAppropriation Dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 2807 ind-as DividendAppropriationAbstract Dividend appropriation [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice 2808 ind-as DividendIncome Dividend income http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 5 (b) GeneralInstructions-PL-5(b) 2809 ind-as DividendIncomeAbstract Dividend income [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III ,GeneralInstructions-PL-7 (f) General Instructions - PL - 5 2810 ind-as DividendIncomeCurrentEquitySecurities Dividend income current equity securities http://www.xbrl.org/2003/role/reference MCA Schedule III (b);common practice 2811 ind-as DividendIncomeCurrentInvestments Dividend income current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 2812 ind-as DividendIncomeCurrentInvestmentsAbstract Dividend income current investments [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice 2813 ind-as DividendIncomeCurrentInvestmentsFromOthers Dividend income current investments from others http://www.xbrl.org/2003/role/reference ICAI Common practice DividendIncomeCurrentInvestmentsFromSubsidiar General Instructions - PL - 5 2814 ind-as Dividend income current investments from subsidiaries http://www.xbrl.org/2003/role/reference MCA Schedule III ies (b);common practice General Instructions - PL - 5 2815 ind-as DividendIncomeCurrentMutualFunds Dividend income current mutual funds http://www.xbrl.org/2003/role/reference MCA Schedule III (b);common practice 2816 ind-as DividendIncomeNoncurrentEquitySecurities Dividend income non-current equity securities http://www.xbrl.org/2003/role/reference ICAI Common practice 2817 ind-as DividendIncomeNoncurrentInvestments Dividend income non-current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 2818 ind-as DividendIncomeNoncurrentInvestmentsAbstract Dividend income non-current investments [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice DividendIncomeNoncurrentInvestmentsFromOther 2819 ind-as Dividend income non-current investments from others http://www.xbrl.org/2003/role/reference ICAI Common practice s DividendIncomeNoncurrentInvestmentsFromSubsiDividend income non-current investments from 2820 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice diaries subsidiaries 2821 ind-as DividendIncomeNoncurrentMutualFunds Dividend income non-current mutual funds http://www.xbrl.org/2003/role/reference ICAI Common practice 2822 ind-as DividendOnPreferenceSharesTreatedAsDebt Dividend on preference shares treated as debt http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 4 (b) PartIof-Balancesheet-Assets 2823 ind-as DividendReceivable Dividend receivable http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice PartIof-Balancesheet-Assets 2824 ind-as DividendReceivableAbstract Dividend receivable [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice1081 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PartIof-Balancesheet-Assets 2825 ind-as DividendReceivableOthers Dividend receivable, others http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice PartIof-Balancesheet-Assets 2826 ind-as DividendReceivableSubsidiaries Dividend receivable, subsidiaries http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice 2827 ind-as DividendsFromSubsidiaryCompanies Dividends from subsidiary companies http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 2828 ind-as DividendsPaidClassifiedAsFinancingActivities Dividends paid classified as financing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 standard Indian accounting 2829 ind-as DividendsPaidOrdinaryShares Dividends paid, ordinary shares http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A f standard Indian accounting 2830 ind-as DividendsPaidOrdinarySharesPerShare Dividends paid, ordinary shares per share http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A f standard Indian accounting 2831 ind-as DividendsPaidOtherShares Dividends paid, other shares http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A f standard Indian accounting 2832 ind-as DividendsPaidOtherSharesPerShare Dividends paid, other shares per share http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A f standard Indian accounting 2833 ind-as DividendsPaidToNoncontrollingInterests Dividends paid to non-controlling interests http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 a standard DividendsProposedOrDeclaredBeforeFinancialStat Dividends proposed or declared before financial Indian accounting 2834 ind-as ementsApprovalForIssueButNotRecognisedAsDist statements approval for issue but not recognised as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 137 a standard ributionToOwners distribution to owners DividendsProposedOrDeclaredBeforeFinancialStat Dividends proposed or declared before financial Indian accounting 2835 ind-as ementsApprovalForIssueButNotRecognisedAsDist statements approval for issue but not recognised as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 13 standard ributionToOwners distribution to owners DividendsProposedOrDeclaredBeforeFinancialStat Dividends proposed or declared before financial Indian accounting 2836 ind-as ementsAuthorisedForIssueButNotRecognisedAsDi statements authorised for issue but not recognised as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 137 a standard stributionToOwners distribution to owners DividendsProposedOrDeclaredBeforeFinancialStat Dividends proposed or declared before financial Indian accounting 2837 ind-as ementsAuthorisedForIssueButNotRecognisedAsDi statements authorised for issue but not recognised as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 13 standard stributionToOwners distribution to owners DividendsProposedOrDeclaredBeforeFinancialStat Dividends proposed or declared before financial Indian accounting 2838 ind-as ementsAuthorisedForIssueButNotRecognisedAsDi statements authorised for issue but not recognised as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 137 a standard stributionToOwnersPerShare distribution to owners per share Indian accounting 2839 ind-as DividendsReceived Dividends received http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 a standard Indian accounting 2840 ind-as DividendsReceivedClassifiedAsInvestingActivities Dividends received classified as investing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 standard DividendsReceivedClassifiedAsOperatingActivitie Indian accounting 2841 ind-as Dividends received classified as operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 s standard DividendsRecognisedAsDistributionsToOwnersPe Indian accounting 2842 ind-as Dividends recognised as distributions to owners per share http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 107 rShare standard DividendsRecognisedForInvestmentsInEquityInstr Dividendsrecognisedforinvestmentsinequityinstruments umentsDesignatedAsMeasuredAtFairValueThroug Indian accounting 2843 ind-as designated at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A d hOtherComprehensiveIncomeDerecognisedDuring standard income, derecognised during period Period DividendsRecognisedForInvestmentsInEquityInstr Dividendsrecognisedforinvestmentsinequityinstruments umentsDesignatedAsMeasuredAtFairValueThroug Indian accounting 2844 ind-as designated at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A d hOtherComprehensiveIncomeHeldAtEndOfReport standard income, held at end of reporting period ingPeriod[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1082 Indian accounting 2845 ind-as DomesticDefinedBenefitPlansMember Domestic defined benefit plans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 138 a standard General Instructions - PL - 7; 2846 ind-as DonationsSubscriptions Donations subscriptions http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - Balance 2847 ind-as DoubtfulMember Doubtful [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(i)(c) General Instructions - Balance 2848 ind-as DoubtfulMember Doubtful [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (i)(c) General Instructions - Balance 2849 ind-as DoubtfulMember Doubtful [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X; Common practice General Instructions - Balance 2850 ind-as DoubtfulMember Doubtful [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII. (i)(c) General Instructions - Balance 2851 ind-as DoubtfulMember Doubtful [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B V. (ii)(c) DurationOfTheHyperinflationarySituationExistingI Durationofthehyperinflationarysituationexistinginthe Indian accounting 2852 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 39 d nTheEconomy economy standard 2853 ind-as EarmarkedBalancesWithBanks Earmarked balances with banks http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 2854 ind-as EarningsPerShareExplanatory Earnings per share explanatory [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 66 standard EducationCessPertainingToExplorationAndProduc Education cesspertainingtoexploration andproduction 2855 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice tionActivities activities EffectiveDatesOfRevaluationOtherIntangibleAsset Indian accounting 2856 ind-as Effective dates of revaluation, other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 124 a i s standard EffectiveDatesOfRevaluationPropertyPlantAndEquEffective dates of revaluation, property, plant and Indian accounting 2857 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 a ipment equipment standard Statementofchangesinequity- 2858 ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice, General Instructions - Balance 2859 ind-as EffectivePortionOfCashFlowHedgesMember Effective portion of cash flow hedges [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice Indian accounting 2860 ind-as EffectOfAssetsCeilingMember Effect of Assets ceiling [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a iii standard Indian accounting 2861 ind-as EffectOfChangesInAccountingPolicy Effect of changes in accounting policy http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 c standard EffectOfExchangeRateChangesOnCashAndCashE Effect of exchange rate changes on cash and cash Indian accounting 2862 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 28 quivalents equivalents standard EffectOfExchangeRateChangesOnCashAndCashE Effect of exchange rate changes on cash and cash Indian accounting 2863 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 25 quivalents equivalents standard General Instructions - PL - 7; 2864 ind-as ElectricityExpenses Electricity expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 2865 ind-as EliminationOfIntersegmentAmountsMember Elimination of intersegment amounts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 standard 2866 ind-as EmissionReductionEquipmentMember Emission reduction equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice PartIIof-StatementofProfit 2867 ind-as EmployeeBenefitExpense Employee benefit expense http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) Indian accounting 2868 ind-as EmployeeBenefitExpense Employee benefit expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 102 standard 2869 ind-as EmployeeBenefitExpenseAbstract Employee benefit expense [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (a)1083 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GeneralInstructions-PL-7(a) 2870 ind-as EmployeeMedicalInsuranceExpenses Employee medical insurance expenses http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice GeneralInstructions-PL-7(a) 2871 ind-as EmployeeShareBasedPayment Employee share based payment http://www.xbrl.org/2003/role/reference MCA Schedule III (iii) GeneralInstructions-PL-7(a) 2872 ind-as EmployeeShareBasedPaymentAbstract Employee share based payment [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (iii) 2873 ind-as EmployeeShareBasedPaymentCashSettled Employee share based payment- Cash settled http://www.xbrl.org/2003/role/reference ICAI Common practice 2874 ind-as EmployeeShareBasedPaymentEquitySettled Employee share based payment- Equity settled http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 2875 ind-as EmployeeStockOptionsOutstandingMember Employee stock options outstanding [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice SEBI Employee Stock Option Scheme and 2876 ind-as EmployeeWiseDetailsOfOptionsGrantedAbstract Employee wise details of options granted [Abstract] http://www.xbrl.org/2003/role/reference SEBI Para 12 (j) Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option Scheme and 2877 ind-as EmployeeWiseDetailsOfSharesIssuedAbstract Employee wise details of shares issued [Abstract] http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (c) Employee Stock Purchase Scheme guidelines 1999 EnteringIntoSignificantCommitmentsOrContingentEntering into significant commitments or contingent Indian accounting 2878 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 i LiabilitiesMember liabilities [Member] standard General Instructions - PL - 7; 2879 ind-as EntertainmentExpenses Entertainment expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 2880 ind-as EntitySReportableSegmentsAxis Entity's reportable segments [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard PartIof-Balancesheet-Equity 2881 ind-as Equity Equity http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities Indian accounting 2882 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 2883 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 e standard Indian accounting 2884 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a i standard Indian accounting 2885 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 a standard Indian accounting 2886 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 2887 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 2888 ind-as Equity Equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1084 PartIof-Balancesheet-Equity 2889 ind-as EquityAndLiabilities Equity and liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities Indian accounting 2890 ind-as EquityAndLiabilities Equity and liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 2891 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a i standard Indian accounting 2892 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 a standard Indian accounting 2893 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 2894 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 2895 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 2896 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 e standard Indian accounting 2897 ind-as EquityAsPerIndAs Equity as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard Indian accounting 2898 ind-as EquityAsPerIndianGaap Equity as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a i standard EquityAttributableToTheEquityHoldersOfThePare Equity attributable to the equity holders of the parent 2899 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ntMember [Member] Balance at beginning of period (if restatement is Indian accounting 2900 ind-as EquityBeforeRestatement http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 B applicable) standard Statementofchangesinequity- 2901 ind-as EquityComponentOfFinancialInstrumentMember Equity component of financial instrument [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B Statementofchangesinequity- 2902 ind-as EquityDividendTaxAppropriation Equity dividend tax appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice EquityInstrumentsAmountContributedToFairValue Equityinstrumentsamountcontributedtofairvalueofplan Indian accounting 2903 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 b OfPlanAssets assets standard General Instructions - Balance EquityInstrumentsThroughOtherComprehensiveIn EquityInstrumentsthroughOtherComprehensiveIncome 2904 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common comeMember [Member] practice Indian accounting 2905 ind-as EquityInterestsOfAcquirer Equity interests of acquirer http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f iv standard Indian accounting 2906 ind-as EquityInvestmentsMember Equity investments [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard EquityLiabilitiesAndRegulatoryDeferralAccountCr Equity, liabilities and regulatorydeferral account credit Indian accounting 2907 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 21 editBalances balances standard Statementofchangesinequity- 2908 ind-as EquityMember Equity [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B Indian accounting 2909 ind-as EquityMember Equity [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 standard 2910 ind-as EquityPriceRiskMember Equity price risk [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 2911 ind-as EquityReclassifiedIntoFinancialLiabilities Equity reclassified into financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 80A standard1085 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Statementofchangesinequity- 2912 ind-as EquityShareCapital Equity share capital http://www.xbrl.org/2003/role/reference MCA Schedule III A Indian accounting 2913 ind-as EquityShareCapital Equity share capital http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 e standard PartIof-Balancesheet-Equity 2914 ind-as EquityShareCapital Equity share capital http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (a) General Instructions - Balance 2915 ind-as EquityShares10Member Equity shares 10 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2916 ind-as EquityShares10Member Equity shares 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2917 ind-as EquityShares1Member Equity shares 1 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2918 ind-as EquityShares1Member Equity shares 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2919 ind-as EquityShares2Member Equity shares 2 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2920 ind-as EquityShares2Member Equity shares 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2921 ind-as EquityShares3Member Equity shares 3 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2922 ind-as EquityShares3Member Equity shares 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2923 ind-as EquityShares4Member Equity shares 4 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2924 ind-as EquityShares4Member Equity shares 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2925 ind-as EquityShares5Member Equity shares 5 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2926 ind-as EquityShares5Member Equity shares 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2927 ind-as EquityShares6Member Equity shares 6 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2928 ind-as EquityShares6Member Equity shares 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2929 ind-as EquityShares7Member Equity shares 7 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2930 ind-as EquityShares7Member Equity shares 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2931 ind-as EquityShares8Member Equity shares 8 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2932 ind-as EquityShares8Member Equity shares 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2933 ind-as EquityShares9Member Equity shares 9 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1086 Indian accounting 2934 ind-as EquityShares9Member Equity shares 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 2935 ind-as EquitySharesMember Equity shares [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 2936 ind-as EquitySharesMember Equity shares [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard 2937 ind-as EquityShareWarrants Equity share warrants http://www.xbrl.org/2003/role/reference ICAI Common practice EstimatedAmountOfContractsRemainingToBeExe Estimatedamountofcontractsremainingtobeexecuted General Instructions - Balance 2938 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III cutedOnCapitalAccountAndNotProvidedFor on capital account and not provided for sheet -H (ii)(a) EstimatedFinancialEffectContingentLiabilitiesInBuEstimatedfinancialeffect,contingentliabilitiesinbusiness Indian accounting 2939 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j i sinessCombination combination standard Indian accounting 2940 ind-as EstimatedFinancialEffectOfContingentAssets Estimated financial effect of contingent assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 89 standard Indian accounting 2941 ind-as EstimatedFinancialEffectOfContingentLiabilities Estimated financial effect of contingent liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 a standard EstimateOfContributionsExpectedToBePaidToPla Indian accounting 2942 ind-as Estimate of contributions expected to be paid to plan http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d iii n standard EstimateOfContributionsExpectedToBePaidToPla Indian accounting 2943 ind-as Estimate of contributions expected to be paid to plan http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 147 b n standard Indian accounting 2944 ind-as EventsOfReclassificationOfFinancialAssetsAxis Events of reclassification of financial assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B standard PartIIof-FormofStatementof 2945 ind-as ExceptionalItems Exceptional items http://www.xbrl.org/2003/role/reference MCA Schedule III Profit and loss VI 2946 ind-as ExceptionalItemsAfterTaxAbstract Exceptional items after tax [Abstract] http://www.xbrl.org/2003/role/reference MCA PartIIof-StatementofProfit 2947 ind-as ExceptionalItemsBeforeTax Exceptional items before tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (VI) Indian accounting 2948 ind-as ExceptionalItemsBeforeTax Exceptional items before tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard ExcessProvisionDiminutionInValueInvestmentWri Excessprovisiondiminutioninvalueinvestmentwritten GeneralInstructions-PL-5(c) 2949 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ttenBack back ;Common Practice ExcessProvisionsBadDoubtfulDebtsAdvancesWrittExcess provisions bad doubtful debts advances written GeneralInstructions-PL-5(c) 2950 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III enBack back ;Common Practice GeneralInstructions-PL-5(c) 2951 ind-as ExcessProvisionsWrittenBack Excess provisions written back http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice GeneralInstructions-PL-5(c) 2952 ind-as LiabilitiesWrittenOff Liabilities written off http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice General Instructions - Balance ExchangeDifferencesOnTranslatingTheFinancialSt Exchange differences on translating the financial 2953 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common atementsOfAForeignOperationMember statements of a foreign operation [Member] practice ExchangeDifferencesOnTranslationNetOfTaxAbstr GeneralInstructions-PL-6(B) 2954 ind-as Exchange differences on translation net of tax [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III act (i) General Instructions - PL - 7; 2955 ind-as ExciseDuty Excise duty http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 2956 ind-as ExciseDutyPayable Excise duty payable http://www.xbrl.org/2003/role/reference ICAI Common practice Rule 12(9f) of Companies Companies Act, 2957 ind-as ExercisePrice Exercise price http://www.xbrl.org/2003/role/reference MCA (ShareCapitalandDebentures) 2013 Rules, 20141087 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 2958 ind-as ExercisePriceOfOutstandingShareOptions Exercise price of outstanding share options http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d standard Indian accounting 2959 ind-as ExercisePriceShareOptionsGranted Exercise price, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i standard ExpectedCreditLossesCollectivelyAssessedMembe 2960 ind-as Expected credit losses collectively assessed [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice r ExpectedCreditLossesIndividuallyAssessedMembe 2961 ind-as Expected credit losses individually assessed [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice r ExpectedDividendAsPercentageShareOptionsGran Indian accounting 2962 ind-as Expected dividend as percentage, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i ted standard SEBI Employee Stock Option Scheme and 2963 ind-as ExpectedDividends Expected dividends http://www.xbrl.org/2003/role/reference SEBI Para 12 (n)(iv) Employee Stock Purchase Scheme guidelines 1999 Indian accounting 2964 ind-as ExpectedDividendShareOptionsGranted Expected dividend, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i standard ExpectedFutureMinimumSubleasePaymentsReceiv Expected future minimum sublease payments receivable Indian accounting 2965 ind-as ableUnderNonCancellableSubleasesClassifiedAsO under non cancellable subleases, classified as operating http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 b standard peratingLease lease ExpectedFutureMinimumSubleasePaymentsReceiv Expected future minimum sublease payments receivable Indian accounting 2966 ind-as ableUnderNoncancellableSubleasesClassifiedFinan http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 d under non-cancellable subleases, classified as finance lease standard ceLease SEBI Employee Stock Option Scheme and 2967 ind-as ExpectedLife Expected life http://www.xbrl.org/2003/role/reference SEBI Para 12 (n)(ii) Employee Stock Purchase Scheme guidelines 1999 ExpectedReimbursementContingentLiabilitiesInBuExpectedreimbursement,contingentliabilitiesinbusiness Indian accounting 2968 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c sinessCombination combination standard ExpectedReimbursementContingentLiabilitiesInBuExpectedreimbursement,contingentliabilitiesinbusiness Indian accounting 2969 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j sinessCombination combination standard Indian accounting 2970 ind-as ExpectedReimbursementOtherProvisions Expected reimbursement other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 c standard SEBI Employee Stock Option Scheme and 2971 ind-as ExpectedVolatility Expected volatility http://www.xbrl.org/2003/role/reference SEBI Para 12 (n)(iii) Employee Stock Purchase Scheme guidelines 1999 Companies Annexure to Companies 2972 ind-as ExpenditureOnAdministrativeOverheads Expenditure on administrative overheads http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1088 ExpenditureOnProductionTransportationAndOther Expenditure on production, transportation and other 2973 ind-as ExpenditurePertainingToExplorationAndProductio expenditure pertaining to exploration and production http://www.xbrl.org/2003/role/reference ICAI Common practice nActivities activities ExpenseArisingFromExplorationForAndEvaluationExpense arising from exploration for and evaluation of Indian accounting 2974 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 b OfMineralResources mineral resources standard Indian accounting 2975 ind-as ExpenseArisingFromInsuranceContracts Expense arising from insurance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b standard ExpenseForPolicyholderClaimsAndBenefitsWitho Expense for policyholder claims and benefits, without 2976 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice utReductionForReinsuranceHeld reduction for reinsurance held ExpenseFromCashsettledSharebasedPaymentTrans Expense from cash-settled share-based payment Indian accounting 2977 ind-as actionsInWhichGoodsOrServicesReceivedDidNot transactionsinwhichgoodsorservicesreceiveddidnot http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard QualifyForRecognitionAsAssets qualify for recognition as assets ExpenseFromContinuingInvolvementInDerecognis Expense from continuing involvement in derecognised Indian accounting 2978 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G b edFinancialAssets financial assets standard ExpenseFromContinuingInvolvementInDerecognis Expense from continuing involvement in derecognised Indian accounting 2979 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G b edFinancialAssetsCumulativelyRecognised financial assets cumulatively recognised standard ExpenseFromEquitysettledSharebasedPaymentTra Expense from equity-settled share-based payment Indian accounting 2980 ind-as nsactionsInWhichGoodsOrServicesReceivedDidN transactionsinwhichgoodsorservicesreceiveddidnot http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 51 a standard otQualifyForRecognitionAsAssets qualify for recognition as assets ExpenseFromSharebasedPaymentTransactionsInW Expensefromshare-basedpaymenttransactionsinwhich Indian accounting 2981 ind-as hichGoodsOrServicesReceivedDidNotQualifyForRgoodsorservicesreceiveddidnotqualifyforrecognition http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 51 a standard ecognitionAsAssets as assets ExpenseFromSharebasedPaymentTransactionsWit Expense from share-based payment transactions with Indian accounting 2982 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c hEmployees employees standard ExpenseIncomeIncludedInProfitOrLossLiabilities Expense (income) included in profit or loss, liabilities 2983 ind-as UnderInsuranceContractsAndReinsuranceContract http://www.xbrl.org/2003/role/reference ICAI Common practice under insurance contracts and reinsurance contracts issued sIssued Indian accounting 2984 ind-as ExpenseIncomeOnDiscontinuedOperations Expense (income) on discontinued operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 e standard Indian accounting 2985 ind-as ExpenseOfRestructuringActivities Expense of restructuring activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 b standard Indian accounting 2986 ind-as ExpenseOnLitigationSettlements Expense on litigation settlements http://www.xbrl.org/2003/role/reference ICAI Ind AS 98 (f) standard ExpenseRecognisedDuringPeriodForBadAndDoub Expense recognised duringperiod for bad and doubtful Indian accounting 2987 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 d tfulDebtsForRelatedPartyTransaction debts for related party transaction standard PartIIof-StatementofProfit 2988 ind-as Expenses Expenses http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) Indian accounting 2989 ind-as Expenses Expenses http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard PartIIof-StatementofProfit 2990 ind-as ExpensesAbstract Expenses [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) 2991 ind-as ExpensesArisingFromReinsuranceHeld Expenses arising from reinsurance held http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 2992 ind-as ExpensesDiscontinuedOperations Expenses discontinued operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 b i standard ExpensesOnLegislativeChangesHavingRetrospecti Expenses on legislative changes having retrospective Indian accounting 2993 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 (b) veApplication application standard ExplanationHowServiceConcessionArrangementH Explanationofhow serviceconcession arrangementhas Indian accounting 2994 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 e asBeenClassified been classified standard1089 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfAccountingPoliciesAndMethodsOfCDescription of accounting policies and methods of Indian accounting 2995 ind-as omputationFollowedInInterimFinancialStatements computationfollowedininterimfinancialstatements[Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A a standard Explanatory Block] ExplanationOfAccountingTreatmentAppliedToAnyExplanation of accounting treatment applied to anyfee Indian accounting 2996 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 b FeeReceived received standard ExplanationOfAdjustmentsBetweenDenominators Explanationofadjustmentsbetweendenominatorsusedto Indian accounting 2997 ind-as UsedToCalculateBasicAndDilutedEarningsPerShar http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 b calculate basic and diluted earnings per share standard e ExplanationOfAdjustmentsOfNumeratorToCalcula Explanationofadjustmentsofnumeratortocalculatebasic Indian accounting 2998 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a teBasicEarningsPerShare earnings per share standard ExplanationOfAdjustmentsOfNumeratorToCalcula Explanation of adjustments of numerator to calculate Indian accounting 2999 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a teDilutedEarningsPerShare diluted earnings per share standard ExplanationOfAdjustmentsThatWouldBeNecessar Explanation of adjustments that would be necessaryto Indian accounting 3000 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 23 b yToAchieveFairPresentation achieve fair presentation standard ExplanationOfAnyChangesInRangeOfOutcomesU Explanation of any changes in range of undiscounted Indian accounting 3001 ind-as ndiscountedAndReasonsForThoseChangesForContoutcomes and reasons for those changes for contingent http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 b ii standard ingentConsideration consideration ExplanationOfAnyChangesInRecognisedAmounts Explanation of any changes in recognised amounts of Indian accounting 3002 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 b i OfContingentConsideration contingent consideration standard ExplanationOfAssetsAcquiredByWayOfGovernme Explanationofassetsacquiredbywayofgovernmentgrant Indian accounting 3003 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 c iii ntGrantAndInitiallyRecognisedAtFairValue and initially recognised at fair value standard ExplanationOfAssumptionAboutFutureWithSignifi Explanation of sources of estimation uncertainty with Indian accounting 3004 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 cantRiskOfResultingInMaterialAdjustments significant risk of causing material adjustment standard Explanationofprocessusedtodetermineassumptionsto ExplanationOfAssumptionsToMeasureInsuranceA Indian accounting 3005 ind-as measurerecognisedassets,liabilities,incomeandexpense http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 c ssetsAndLiabilities standard arising from insurance contracts Indian accounting 3006 ind-as ExplanationOfBodyOfApproval Explanation of body of approval http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 17 standard ExplanationOfChangeInBusinessModelForManagi Explanation of change in business model for managing Indian accounting 3007 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B b ngFinancialAssets financial assets standard ExplanationOfChangesInApplicableTaxRatesToPr Explanationofchangesinapplicabletaxratestoprevious Indian accounting 3008 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 d eviousAccountingPeriod accounting period standard ExplanationOfContractualObligationsToPurchaseCExplanation of contractual obligations to purchase, Indian accounting 3009 ind-as onstructOrDevelopInvestmentPropertyOrForRepairconstructor develop investmentpropertyor for repairs, http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 h standard sMaintenanceOrEnhancements maintenance or enhancements ExplanationOfCreditRiskManagementPracticesAn Explanationofcreditriskmanagementpracticesandhow Indian accounting 3010 ind-as dHowTheyRelateToRecognitionAndMeasurement theyrelate to recognition and measurementofexpected http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F standard OfExpectedCreditLossesExplanatory credit losses [Text Block] Indian accounting 3011 ind-as ExplanationOfDepartureFromIndAs Explanation of departure from Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 20 b, Ind AS 1 20 c standard ExplanationOfDetailsOfGuaranteesGivenOrReceiv Explanationofdetailsofguaranteesgivenorreceivedof Indian accounting 3012 ind-as edOfOutstandingBalancesForRelatedPartyTransact http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 b ii outstanding balances for related party transaction standard ion ExplanationOfDirectMeasurementOfFairValueOfGExplanationofdirectmeasurementoffairvalueofgoods Indian accounting 3013 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 48 oodsOrServicesReceived or services received standard ExplanationOfEffectOfChangeForBiologicalAssets Explanationofeffectofchangeforbiologicalassetsfor Indian accounting 3014 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 56 c ForWhichFairValueBecomesReliablyMeasurable which fair value becomes reliably measurable standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1090 ExplanationOfEffectOfChangesInAssumptionsTo Explanation of effect of changes in assumptions to Indian accounting 3015 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 d MeasureInsuranceAssetsAndInsuranceLiabilities measure insurance assets and insurance liabilities standard ExplanationOfEffectOfChangesInCompositionOfE Explanationofeffectofchangesincompositionofentity Indian accounting 3016 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A i ntityDuringInterimPeriod during interim period standard ExplanationOfEffectOfChangesInPlanToSellNonc Explanationofeffectofchangesinplantosellnon-current Indian accounting 3017 ind-as urrentAssetsOrDisposalGroupHeldForSaleOnResu Assets or disposal group held for sale on results of http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 42 standard ltsOfOperationsForCurrentPeriod operations for current period ExplanationOfEffectOfChangesInPlanToSellNonc Explanationofeffectofchangesinplantosellnon-current Indian accounting 3018 ind-as urrentAssetsOrDisposalGroupHeldForSaleOnResu Assets or disposal group held for sale on results of http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 42 standard ltsOfOperationsForPriorPeriod operations for prior period ExplanationOfEffectOfSharebasedPaymentsOnFin Explanationofeffectofshare-basedpaymentsonentity's Indian accounting 3019 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 50 ancialPositionsExplanatory financial position [Text Block] standard ExplanationOfEffectOfSharebasedPaymentsOnPro Explanationofeffectofshare-basedpaymentsonentity's Indian accounting 3020 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 50 fitOrLossExplanatory profit or loss [Text Block] standard ExplanationOfEffectOfTransitionOnReportedCash Indian accounting 3021 ind-as Explanation of effect of transition on reported cash flows http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 25 Flows standard ExplanationOfEffectOfTransitionOnReportedCash Indian accounting 3022 ind-as Explanation of effect of transition on reported cash flows http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 23 Flows standard ExplanationOfEffectOfTransitionOnReportedFinanExplanation of effectof transition on reported financial Indian accounting 3023 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 23 cialPerformance performance standard ExplanationOfEffectOfTransitionOnReportedFinanExplanation of effectof transition on reported financial Indian accounting 3024 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 23 cialPosition position standard ExplanationOfEstimatedFinancialEffectContingent Explanation of estimated financial effect, contingent Indian accounting 3025 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j i LiabilitiesInBusinessCombination liabilities in business combination standard ExplanationOfEstimatedFinancialEffectOfConting Explanation of estimated financial effect of contingent Indian accounting 3026 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 89 entAssets assets standard ExplanationOfFactAndBasisForPreparationOfFina Explanationoffactandbasisforpreparationoffinancial Indian accounting 3027 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 25 ncialStatementsWhenNotGoingConcernBasis statements when not going concern basis standard ExplanationOfFactorsInReachingDecisionThatPro Explanation of factors in reaching decision to provide Indian accounting 3028 ind-as visionOfSupportToPreviouslyUnconsolidatedStruc supporttopreviouslyunconsolidatedstructuredentitythat http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 16 standard turedEntityResultedInObtainingControl resulted in obtaining control ExplanationOfFactsAndCircumstancesOfSaleOrRe Explanation of facts and circumstances of sale or Indian accounting 3029 ind-as classificationAndExpectedDisposalMannerAndTi http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 41 b reclassification and expected disposal, manner and timing standard ming ExplanationOfFactThatAggregateCarryingAmount Explanation of fact that aggregate carrying amount of OfGoodwillOrIntangibleAssetsWithIndefiniteUsef Indian accounting 3030 ind-as goodwillorintangibleassetswithindefiniteusefullives http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 ulLivesAllocatedToRecoverableAmountsIsSignific standard allocated to cash-generating units is significant ant ExplanationOfFactThatCarryingAmountOfGoodwi Explanationoffactthatcarryingamountofgoodwillor Indian accounting 3031 ind-as llOrIntangibleAssetsWithIndefiniteUsefulLivesIsN intangible assets with indefinite useful lives is not http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 standard otSignificant significant ExplanationOfFactThatEntitysOwnersOrOthersHa Explanation of fact that entity's owners or others have Indian accounting 3032 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 17 vePowerToAmendFinancialStatementsAfterIssue power to amend financial statements after issue standard ExplanationOfFactThatFinancialInstrumentsWhoseExplanationoffactthatfinancialinstrumentswhosefair Indian accounting 3033 ind-as FairValuePreviouslyCouldNotBeReliablyMeasuredvalue previously could not be reliably measured are http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 e standard AreDerecognised derecognised1091 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationOfFactThatFinancialStatementsAndCo Explanation of fact that financial statements and rrespondingFiguresForPreviousPeriodsHaveBeenR corresponding figures for previous periods have been Indian accounting 3034 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 39 a estatedForChangesInGeneralPurchasingPowerOfF restated for changes in general purchasing power of standard unctionalCurrency functional currency ExplanationOfFactThatFinancialStatementsForPre Explanationoffactthatfinancialstatementsforprevious Indian accounting 3035 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 28 viousPeriodsNotPresented periods not presented standard ExplanationOfFactThatMaximumAmountOfPaymeExplanationoffactthatmaximumamountofpaymentfor Indian accounting 3036 ind-as ntForContingentConsiderationArrangementsAndIn contingent consideration arrangements and http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 g iii standard demnificationAssetsIsUnlimited indemnification assets is unlimited ExplanationOfFinancialEffectOfAdjustmentsRelateExplanationoffinancialeffectofadjustments relatedto Indian accounting 3037 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 61 dToBusinessCombinations business combinations standard ExplanationOfFinancialEffectOfContingentLiabilitiExplanation of estimated financial effect of contingent Indian accounting 3038 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 a es liabilities standard ExplanationOfFinancialEffectOfDepartureFromInd Indian accounting 3039 ind-as Explanation of financial effect of departure from Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 20 d As standard ExplanationOfFinancialEffectOfNonadjustingEven Explanationoffinancialeffectofnon-adjustingeventafter Indian accounting 3040 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 21 b tAfterReportingPeriodExplanatory reporting period [Text Block] standard Explanationofgainorlossthatrelatestoidentifiableassets ExplanationOfGainOrLossThatRelatesToIdentifiab acquired or liabilities assumed in business combination Indian accounting 3041 ind-as leAssetsAcquiredOrLiabilitiesAssumedInBusiness andisofsuchsize,natureorincidencethatdisclosureis http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 e standard Combination relevant to understanding combined entity's financial statements ExplanationOfGainsLossesRecognisedWhenContr Descriptionoflineitem(s)inprofitorlossinwhichgain Indian accounting 3042 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19 b olInSubsidiaryIsLost (loss) is recognised when control of subsidiary is lost standard ExplanationOfHedgeIneffectivenessResultingFrom Explanation of hedge ineffectiveness resulting from Indian accounting 3043 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23E SourcesThatEmergedInHedgingRelationship sources that emerged in hedging relationship standard Indian accounting 3044 ind-as ExplanationOfHowRateRegulatorIsRelated Explanation of how rate regulator is related http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 b standard ExplanationOfHowSignificantChangesInGrossCarrExplanationofhowsignificantchangesingrosscarrying Indian accounting 3045 ind-as yingAmountOfFinancialInstrumentsContributedTo amountoffinancialinstrumentscontributedtochangesin http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I standard ChangesInLossAllowance loss allowance ExplanationOfImpairmentLossRecognisedOrRever Explanationofimpairmentlossrecognisedorreversedby Indian accounting 3046 ind-as sedByClassOfAssetsAndByReportableSegmentExp http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d ii class of assets and by reportable segment standard lanatory ExplanationOfIndependentValuerUsedForRevaluatExplanation of involvement of independent valuer in Indian accounting 3047 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 b ionPropertyPlantAndEquipment revaluation, property, plant and equipment standard ExplanationOfInputsAssumptionsAndEstimationT Explanation of inputs, assumptions and estimation Indian accounting 3048 ind-as echniquesUsedToApplyImpairmentRequirementsE techniquesusedtoapplyimpairmentrequirements[Text http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35G standard xplanatory Block] ExplanationOfInterestRevenueReportedNetOfInter Explanation of interest income reported net of interest Indian accounting 3049 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 estExpense expense standard ExplanationOfInvestingAndFinancingTransactions Explanation of investing and financing transactions not Indian accounting 3050 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 43 NotRequireUseOfCashOrCashEquivalents requiring use of cash or cash equivalents standard ExplanationOfIssuancesRepurchasesAndRepayme Explanationofissues,repurchasesandrepaymentsofdebt Indian accounting 3051 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A e ntsOfDebtAndEquitySecurities and equity securities standard ExplanationOfMainClassesOfAssetsAffectedByIm Explanation of main classes of assets affected by Indian accounting 3052 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 131 a pairmentLossesOrReversalsOfImpairmentLosses impairment losses or reversals of impairment losses standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1092 ExplanationOfMainEventsAndCircumstancesThat Explanationofmaineventsandcircumstancesthatledto Indian accounting 3053 ind-as LedToRecognitionOfImpairmentLossesAndRevers recognition of impairment losses and reversals of http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 a standard alsOfImpairmentLosses impairment losses ExplanationOfMainEventsAndCircumstancesThat Explanationofmaineventsandcircumstancesthatledto Indian accounting 3054 ind-as LedToRecognitionOfImpairmentLossesAndRevers recognition of impairment losses and reversals of http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 131 b standard alsOfImpairmentLosses impairment losses ExplanationOfMainEventsAndCircumstancesThat Explanationofmaineventsandcircumstancesthatledto Indian accounting 3055 ind-as LedToRecognitionOfImpairmentLossesAndRevers recognition of impairment losses and reversals of http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 131 b standard alsOfImpairmentLossesCashGeneratingUnits impairment losses cash generating units ExplanationOfMainEventsAndCircumstancesThat Explanationofmaineventsandcircumstancesthatledto Indian accounting 3056 ind-as LedToRecognitionOfImpairmentLossesAndRevers recognition of impairment losses and reversals of http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 a standard alsOfImpairmentLossesCashGeneratingUnits impairment losses cash generating units ExplanationOfManagementJudgementsInApplying Explanation of management judgements in applying Indian accounting 3057 ind-as EntitysAccountingPoliciesWithSignificantEffectOnentity's accounting policies with significant effect on http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 122 standard RecognisedAmounts recognised amounts ExplanationOfMaterialEventsSubsequentToEndOf Explanationofeventsafterinterimperiodthathavenot Indian accounting 3058 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A h InterimPeriodThatHaveNotBeenReflected been reflected standard ExplanationOfMeasurementBasesUsedInPreparing Explanation of measurement bases used in preparing Indian accounting 3059 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 117 a FinancialStatementsExplanatory financial statements [Text Block] standard ExplanationOfModificationsModifiedSharebasedP Explanation of modifications, modified share-based Indian accounting 3060 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 c i aymentArrangements payment arrangements standard ExplanationOfNatureAndAdjustmentsToAmounts Explanation of nature and adjustments to amounts Indian accounting 3061 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 35 PreviouslyPresentedInDiscontinuedOperations previously presented in discontinued operations standard ExplanationOfNatureAndAmountOfChangesInEsti Explanationofnatureandamountofchangesinestimates Indian accounting 3062 ind-as matesOfAmountsReportedInPriorInterimPeriodsOrof amounts reported in prior interim periods or prior http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A d standard PriorFinancialYears financial years ExplanationOfNatureAndAmountOfItemsAffecting Explanationofnatureandamountofitemsaffectingassets, AssetsLiabilitiesEquityNetIncomeOrCashFlowsTh Indian accounting 3063 ind-as liabilities, equity, net income or cash flows that are unusual http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A c atAreUnusualBecauseOfTheirNatureSizeOrInciden standard because of their nature size or incidence ce ExplanationOfNatureAndAmountOfSignificantTra Explanation of nature and amount of significant Indian accounting 3064 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 26 b i nsactions transactions standard ExplanationOfNatureAndExtentOfObligationsToA Explanationofnatureandextentofobligationstoacquire Indian accounting 3065 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 c iii cquireOrBuildItemsOfPropertyPlantAndEquipmentor build items of property, plant and equipment standard ExplanationOfNatureAndExtentOfObligationsToD Explanationofnatureandextentofobligationstodeliver Indian accounting 3066 ind-as eliverOrRightsToReceiveSpecifiedAssetsAtEndOf orrightstoreceivespecifiedassetsatendofconcession http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 c iv standard ConcessionPeriod period ExplanationOfNatureAndExtentOfObligationsToPrExplanationofnatureandextentofobligationstoprovide Indian accounting 3067 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 c ii ovideOrRightsToExpectProvisionOfServices or rights to expect provision of services standard ExplanationOfNatureAndExtentOfOtherRightsAnd Explanation of nature and extent of other rights and Indian accounting 3068 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 c vi Obligations obligations standard ExplanationOfNatureAndExtentOfRenewalAndTerExplanation of nature and extent of renewal and Indian accounting 3069 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 c v minationOptions termination options standard ExplanationOfNatureAndExtentOfRightsToUseSp Explanationofnatureandextentofrightstousespecified Indian accounting 3070 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 c i ecifiedAssets assets standard ExplanationOfNatureOfRequirementInIndAsAndC Explanation of nature of requirement in Ind AS and Indian accounting 3071 ind-as onclusionWhyRequirementIsInConflictWithFairPr conclusionwhyrequirementisinconflictwithobjectiveof http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 23 a standard esentation financial statements set out in Framework1093 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Explanationofwhyrevenuesfromexternalcustomersfor ExplanationOfNecessaryInformationNotAvailable Indian accounting 3072 ind-as each product and service, or each group of similar products http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 AndDevelopmentCostExcessive standard and services, are not reported Explanationofwhyrevenuesfromexternalcustomersfor ExplanationOfNecessaryInformationNotAvailable Indian accounting 3073 ind-as each product and service, or each group of similar products http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 AndDevelopmentCostExcessive standard and services, are not reported Indian accounting 3074 ind-as ExplanationOfNewIndAsNotApplied Explanation of new Ind AS not applied http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 30 a standard ExplanationOfPeriodOverWhichManagementHasP Explanation of period over which management has Indian accounting 3075 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 e iii rojectedCashFlows projected cash flows standard ExplanationOfPeriodOverWhichManagementHasP Explanation of period over which management has Indian accounting 3076 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 d iii rojectedCashFlows projected cash flows standard ExplanationOfPossibilityOfReimbursementContingExplanation of possibility of reimbursement contingent Indian accounting 3077 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 c entLiabilities liabilities standard ExplanationOfPossibilityOfReimbursementContingExplanation of possibility of reimbursement, contingent Indian accounting 3078 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j i entLiabilitiesInBusinessCombination liabilities in business combination standard ExplanationOfReasonForNondisclosureOfInformatExplanationofgeneralnatureofdisputeandofreasonfor Indian accounting 3079 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 92 ionRegardingContingentAssets non-disclosure of information regarding contingent Assets standard ExplanationOfReasonForNondisclosureOfInformatExplanation of reason for nondisclosure of information Indian accounting 3080 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 92 ionRegardingContingentLiability regarding contingent liability standard ExplanationOfReasonForNondisclosureOfInformatExplanationofgeneralnatureofdisputeandofreasonfor Indian accounting 3081 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 92 ionRegardingProvision non-disclosure of information regarding provision standard ExplanationOfReasonsForChangesInLossAllowancExplanationofreasonsforchangesinlossallowancefor Indian accounting 3082 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8D eForFinancialInstruments financial instruments standard ExplanationOfReasonWhyItIsImpracticableToDete Explanationofreasonwhyitisimpracticabletodetermine Indian accounting 3083 ind-as rmineAmountsForCorrectionRelatedToPriorPeriod http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 49 d amounts for correction related to prior period errors standard Errors ExplanationOfReasonWhyItIsImpracticableToDeteExplanationofreasonwhyitisimpracticabletodetermine Indian accounting 3084 ind-as rmineAmountsOfAdjustmentsRelatedToChangeIn amountsofadjustmentsrelatedtochangeinaccounting http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 h standard AccountingPolicy policy ExplanationOfReasonWhyItIsImpracticableToDeteExplanationofreasonwhyitisimpracticabletodetermine Indian accounting 3085 ind-as rmineAmountsOfAdjustmentsRelatedToChangeIn amountsofadjustmentsrelatedtochangeinaccounting http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 e standard AccountingPolicy policy ExplanationOfRelationshipsBetweenParentsAndEnExplanation of relationships between parent and Indian accounting 3086 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 13 tity subsidiaries standard ExplanationOfRelevantFactorsInReachingDecision Explanation of relevant factors in reaching decision to Indian accounting 3087 ind-as ToProvideSupportThatResultedInControllingUnco providesupportthatresultedincontrollingunconsolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19G standard nsolidatedStructuredEntity structured entity ExplanationOfRestrictionsOnDistributionOfRevaluExplanationofrestrictionsondistributionofrevaluation Indian accounting 3088 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 124 b ationSurplusForIntangibleAssets surplus for intangible assets standard Explanation ofrestrictions onrealisabilityofinvestment ExplanationOfRestrictionsOnRemittanceOfIncome Indian accounting 3089 ind-as propertyorremittanceofincomeandproceedsofdisposal http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 g AndDisposalProceedsOfInvestmentProperty standard of investment property ExplanationOfRiskManagementStrategyRelatedTo Explanationofriskmanagementstrategyrelatedtohedge Indian accounting 3090 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22A HedgeAccountingExplanatory accounting [Text Block] standard ExplanationOfSeasonalityOrCyclicalityOfInterimO Explanation of seasonality or cyclicality of interim Indian accounting 3091 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 34 16A b perations operations standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1094 ExplanationOfShareOptionsInSharebasedPayment Indian accounting 3092 ind-as Description of share-based payment arrangement http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 a Arrangement standard ExplanationOfSignificantDecreaseInLevelOfGover Explanationofsignificantdecreaseinlevelofgovernment Indian accounting 3093 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 57 c nmentGrantsForAgriculturalActivity grants for agricultural activity standard ExplanationOfSignificantTermsOfServiceConcessi Explanation of significant terms of service concession Indian accounting 3094 ind-as onArrangementThatMayAffectAmountTimingAnd arrangementthatmayaffectamount,timingandcertainty http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 b standard CertaintyOfFutureCashFlows of future cash flows ExplanationOfTermsAndConditionsOfOutstanding Explanation of terms and conditions of outstanding Indian accounting 3095 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 b i BalancesForRelatedPartyTransaction balances for related party transaction standard Indian accounting 3096 ind-as ExplanationOfTransactionsLinkedTogether Explanation of transactions linked together http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Appendix B 10 a iii standard ExplanationOfTransactionsRecognisedSeparatelyF Description of transaction recognised separately from Indian accounting 3097 ind-as romAcquisitionOfAssetsAndAssumptionOfLiabilit acquisition of assets and assumption of liabilities in http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 m standard iesInBusinessCombination business combination ExplanationOfTransactionsRecognisedSeparatelyF Description of transaction recognised separately from Indian accounting 3098 ind-as romAcquisitionOfAssetsAndAssumptionOfLiabilit acquisition of assets and assumption of liabilities in http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l i standard iesInBusinessCombination business combination ExplanationOfTransactionsRecognisedSeparatelyF Description of transaction recognised separately from Indian accounting 3099 ind-as romAcquisitionOfAssetsAndAssumptionOfLiabilit acquisition of assets and assumption of liabilities in http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l standard iesInBusinessCombination business combination ExplanationOfTransfersOfCumulativeGainOrLoss Explanationoftransfersofcumulativegainorlosswithin WithinEquityOfInvestmentsInEquityDesignatedAs Indian accounting 3100 ind-as equityofinvestmentsinequityinstrumentsdesignatedat http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A e MeasuredAtFairValueThroughOtherComprehensiv standard fair value through other comprehensive income eIncome ExplanationOfUnfulfilledConditionsAndOtherContExplanation of unfulfilled conditions and other Indian accounting 3101 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind-As 20 39 c ingenciesAttachingToGovernmentAssistance contingencies attaching to government assistance standard ExplanationOfUnguaranteedResidualValuesAccrui Explanationofunguaranteedresidualvaluesaccruingto Indian accounting 3102 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 c ngToBenefitOfLessor benefit of lessor standard Indian accounting 3103 ind-as ExplanationOfValueAssignedToKeyAssumption Explanation of value assigned to key assumption http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 f ii standard Indian accounting 3104 ind-as ExplanationOfValueAssignedToKeyAssumption Explanation of value assigned to key assumption http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 e ii standard ExplanationOfWhetherBreachesWhichPermittedLeExplanationofwhetherbreacheswhichpermittedlenderto nderToDemandAcceleratedRepaymentWereRemeddemandacceleratedrepaymentwereremediedortermsof Indian accounting 3105 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 19 iedOrTermsOfLoansPayableWereRenegotiatedBef loans payable were renegotiated before financial standard oreFinancialStatementsWereAuthorisedForIssue statements were authorised for issue ExplanationOfWhetherEntityAppliesExemptionInI ExplanationofwhetherentityappliesexemptioninIndAS Indian accounting 3106 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 26 ndAs2425 24.25 standard Explanation of whether entity has obligation to return ExplanationOfWhetherEntityHasObligationToRetu Indian accounting 3107 ind-as collateralsoldorrepledgedinabsenceofdefaultbyowner http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 15 b rnCollateralSoldOrRepledged standard of collateral ExplanationOfWhyFairValueBecomesReliableFor Explanation of why fair value becomes reliable for Indian accounting 3108 ind-as BiologicalAssetsOtherThanBearerPlantsPreviously biological assets other than bearer plants previously http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 56 b standard MeasuredAtCost measured at cost ExplanationOfWhyFairValueCannotBeReliablyMe Explanationofwhyfairvaluecannotbereliablymeasured Indian accounting 3109 ind-as asuredForBiologicalAssetsOtherThanBearerPlants http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 b for biological assets other than bearer plants, at cost standard AtCost ExplanationOrCrossReferencesToInterimFinancial Explanation of cross-reference to interim financial Indian accounting 3110 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 33 StatementDisclosuresForFirsttimeAdopter statement disclosures for first-time adopter standard1095 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ExplanationWhenGreatestTransferActivityTookPla Indian accounting 3111 ind-as Explanation when greatest transfer activity took place http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G c i ce standard Explanationofwhichdisclosurescouldnotbemadeand ExplanationWhichDisclosuresCouldNotBeMadeA reasonswhytheycannotbemadeifinitialaccountingfor Indian accounting 3112 ind-as ndReasonsWhyTheyCannotBeMadeIfInitialAccou http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B66 business combination is incomplete at time financial standard ntingForBusinessCombinationIsIncomplete statements are authorised for issue ExplanationWhyFairValueCannotBeReliablyMeas Explanationofwhyfairvaluecannotbereliablymeasured Indian accounting 3113 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 e ii uredForInvestmentPropertyCostModel for investment property, cost model standard ExplanationWhyFinancialStatementsNotPreparedO Indian accounting 3114 ind-as Explanation of why entity not regarded as going concern http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 25 nGoingConcernBasis standard Indian accounting 3115 ind-as ExplorationAndEvaluationAssetsMember Exploration and evaluation assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 standard General Instructions - Balance 3116 ind-as ExplorationLicenseMember Exploration license [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (g) General Instructions - Balance 3117 ind-as ExportIncentivesReceivablesMember Export incentives receivables [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)-common practice General Instructions - Balance 3118 ind-as ExportIncentivesReceivablesMember Export incentives receivables [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(c)-common practice ExposureToCreditRiskOnLoanCommitmentsAndF Exposuretocreditriskonloancommitmentsandfinancial Indian accounting 3119 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I inancialGuaranteeContracts guarantee contracts standard ExpropriationOfMajorAssetsByGovernmentMemb Indian accounting 3120 ind-as Expropriation of major assets by government [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 c er standard ExtractionCostPertainingToExplorationAndProduc Extractioncostpertainingtoexploration andproduction 3121 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice tionActivities activities 3122 ind-as FaceValueOfUnitsPurchased Face value of units purchased http://www.xbrl.org/2003/role/reference MCA Indian accounting 3123 ind-as FactoringOfReceivablesMember Factoring of receivables [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 standard Descriptionoffactorsusedtoidentifyentity'sreportable Indian accounting 3124 ind-as FactorsUsedToIdentifyEntitysReportableSegments http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 22 a segments standard 3125 ind-as FactoryBuildingMember Factory building [Member] http://www.xbrl.org/2003/role/reference MCA 3126 ind-as FactoryEquipmentsMember Factory equipments [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 3127 ind-as FairValueAsDeemedCostAxis Fair value as deemed cost [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Notes to FairValueChangesRelatingToOwnCreditRiskOfFin Fairvaluechangesrelatingtoowncreditriskoffinancial Notes to Statement of changes in Statement 3128 ind-as ancialLiabilitiesDesignatedAtFairValueThroughPr liabilities designated atfair value through profitorloss http://www.xbrl.org/2003/role/reference MCA Schedule III equity of changes ofitOrLossMember [Member] in equity FairValueGainLossThatWouldHaveBeenRecognis Fairvaluegain(loss)thatwouldhavebeenrecognisedin Indian accounting 3129 ind-as edInOtherComprehensiveIncomeIfFinancialAssets other comprehensive income if financial assets had not http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12D b standard HadNotBeenReclassified been reclassified FairValueGainsOrLossThatWouldHaveBeenRecog Fairvaluegain(loss)thatwouldhavebeenrecognisedin Indian accounting 3130 ind-as nisedInProfitOrLossIfFinancialAssetsHadNotBeen http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12D b profit or loss if financial assets had not been reclassified standard Reclassified Indian accounting 3131 ind-as FairValueHedgesMember Fair value hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1096 Indian accounting 3132 ind-as FairValueHedgesMember Fair value hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A standard Indian accounting 3133 ind-as FairValueHedgesMember Fair value hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C standard Indian accounting 3134 ind-as FairValueHedgesMember Fair value hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 39 86 a standard Indian accounting 3135 ind-as FairValueOfAcquiredReceivables Fair value of acquired receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h i standard FairValueOfAssetsRepresentingContinuingInvolve Fairvalueofassetsrepresentingcontinuinginvolvementin Indian accounting 3136 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E b mentInDerecognisedFinancialAssets derecognised financial assets standard Indian accounting 3137 ind-as FairValueOfAssociatedFinancialLiabilities Fair value of associated financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D d standard Fairvalueoffinancialassetsreclassifiedoutoffairvalue FairValueOfFinancialAssetsReclassifiedAsMeasur Indian accounting 3138 ind-as throughprofitorlosscategoryintoamortisedcostorfair http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12D a edAtAmortisedCost standard value through other comprehensive income category FairValueOfFinancialAssetsReclassifiedOutOfFair Fairvalueoffinancialassetsreclassifiedoutoffairvalue Indian accounting 3139 ind-as ValueThroughOtherComprehensiveIncomeCategorthrough other comprehensive income category into http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12D a standard yIntoAmortisedCostCategory amortised cost category FairValueOfFinancialInstrumentOnDiscontinuatio Fair value offinancial instrumenton discontinuation of nOfMeasurementAtFairValueThroughProfitOrLoss Indian accounting 3140 ind-as measurementatfairvaluethroughprofitorlossbecause http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G c BecauseCreditDerivativeIsUsedToManageCreditRi standard credit derivative is used to manage credit risk, assets skAssets FairValueOfFinancialInstrumentOnDiscontinuatio Fair value offinancial instrumenton discontinuation of nOfMeasurementAtFairValueThroughProfitOrLoss Indian accounting 3141 ind-as measurementatfairvaluethroughprofitorlossbecause http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G c BecauseCreditDerivativeIsUsedToManageCreditRi standard credit derivative is used to manage credit risk, liabilities skLiabilities FairValueOfInvestmentInJointVenturesWherePriceFairvalueofinvestmentsinjointventuresforwhichthere Indian accounting 3142 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 b iii QuotationsPublished are quoted market prices standard FairValueOfInvestmentsInAssociatesWherePriceQ Fairvalueofinvestmentsinassociatesforwhichthereare Indian accounting 3143 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 b iii uotationsPublished quoted market prices standard FairValueOfInvestmentsInEquityInstrumentsDesig Investmentsinequityinstrumentsdesignatedatfairvalue Indian accounting 3144 ind-as natedAsMeasuredAtFairValueThroughOtherComp http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A c through other comprehensive income standard rehensiveIncome FairValueOfInvestmentsInEquityInstrumentsDesig Investmentsinequityinstrumentsdesignatedatfairvalue Indian accounting 3145 ind-as natedAsMeasuredAtFairValueThroughOtherComp http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 h through other comprehensive income standard rehensiveIncome FairValueOfInvestmentsInEquityInstrumentsMeas Fairvalueofinvestmentsinequityinstrumentsdesignated Indian accounting 3146 ind-as uredAtFairValueThroughOtherComprehensiveIncoatfairvaluethroughothercomprehensiveincomeatdate http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11B b standard meAtDateOfDerecognition of derecognition FairValueOfLiabilitiesRepresentingContinuingInvoFair value of liabilities representing continuing Indian accounting 3147 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E b lvementInDerecognisedFinancialAssets involvement in derecognised financial assets standard FairValueOfPropertyPlantAndEquipmentMateriall Fair value of property, plant and equipment materially Indian accounting 3148 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 79 d yDifferentFromCarryingAmount different from carrying amount standard FairValueOfSubsidiariesThatCeaseToBeConsolida Fairvalueofsubsidiariesthatceasetobeconsolidatedas Indian accounting 3149 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9B a tedAsOfDateOfChangeOfInvestmentEntityStatus of date of change of investment entity status standard FairValueOfTransferredFinancialAssetsAssociated Fair value of transferred financial assets (associated Indian accounting 3150 ind-as FinancialLiabilitiesThatAreNotDerecognisedInThe financial liabilities) that are not derecognised in their http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D d standard irEntirety entirety1097 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FairValueOfTransferredFinancialAssetsThatAreNo Fair value of transferred financial assets that are not Indian accounting 3151 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D d tDerecognisedInTheirEntirety derecognised in their entirety standard FeeExpenseArisingFromFinancialLiabilitiesNotAt Fee expense arising from financial liabilities not atfair Indian accounting 3152 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 c i FairValueThroughProfitOrLoss value through profit or loss standard FeeIncomeArisingFromFinancialAssetsMeasuredA Feeincomearisingfromfinancialassetsnotatfairvalue Indian accounting 3153 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 c i tAmortisedCost through profit or loss standard FeeIncomeExpenseArisingFromFinancialAssetsOr Fee income (expense) arising from financial assets or Indian accounting 3154 ind-as FinancialLiabilitiesNotAtFairValueThroughProfitO http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 c i financial liabilities not at fair value through profit or loss standard rLoss FeeIncomeExpenseArisingFromTrustAndFiduciaryFee income (expense) arising from trust and fiduciary Indian accounting 3155 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 c ii Activities activities standard Statementofchangesinequity- 3156 ind-as FinalDividendAppropriation Final dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 3157 ind-as FinalDividendAppropriationAbstract Final dividend appropriation [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 3158 ind-as FinalEquityDividendAppropriation Final equity dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 3159 ind-as FinalSpecialDividendAppropriation Final special dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice PartIIof-StatementofProfit 3160 ind-as FinanceCosts Finance costs http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) 3161 ind-as FinanceCosts Finance costs http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 4 Indian accounting 3162 ind-as FinanceCosts Finance costs http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 b standard General Instructions - Balance FinanceLeaseReceivablesTreatedAsAdvancesMem 3163 ind-as Finance lease receivables treated as advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)-common ber practice General Instructions - Balance FinanceLeaseReceivablesTreatedAsAdvancesMem 3164 ind-as Finance lease receivables treated as advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(c)-common ber practice Indian accounting 3165 ind-as FinancialAssets Financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard Indian accounting 3166 ind-as FinancialAssets Financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35N standard Indian accounting 3167 ind-as FinancialAssets Financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I standard Indian accounting 3168 ind-as FinancialAssets Financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35M standard Indian accounting 3169 ind-as FinancialAssets Financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H standard Indian accounting 3170 ind-as FinancialAssetsAtAmortisedCostCategoryMember Financial assets at amortised cost, category [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 f standard Indian accounting 3171 ind-as FinancialAssetsAtAmortisedCostMember Financial assets at amortised cost, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B2 a standard Indian accounting 3172 ind-as FinancialAssetsAtFairValue Financial assets, at fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1098 Indian accounting 3173 ind-as FinancialAssetsAtFairValueMember Financial assets at fair value, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B2 a standard FinancialAssetsAtFairValueThroughOtherCompre Financialassetsatfairvaluethroughothercomprehensive Indian accounting 3174 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 h hensiveIncomeCategoryMember income, category [Member] standard FinancialAssetsAtFairValueThroughProfitOrLossCFinancial assets at fair value through profit or loss, Indian accounting 3175 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 a ategoryMember category [Member] standard FinancialAssetsAtFairValueThroughProfitOrLossCFinancial assets at fair value through profit or loss, Indian accounting 3176 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 a lassifiedAsHeldForTradingCategoryMember classified as held for trading, category [Member] standard Financial assets at fair value through profit or loss, FinancialAssetsAtFairValueThroughProfitOrLossD Indian accounting 3177 ind-as designated upon initial recognition or subsequently, http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 a esignatedUponInitialRecognitionCategoryMember standard category [Member] FinancialAssetsAtFairValueThroughProfitOrLoss Financial assets at fair value through profit or loss, Indian accounting 3178 ind-as MandatorilyMeasuredAtFairValueCategoryMembe http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 a mandatorily measured at fair value, category [Member] standard r Indian accounting 3179 ind-as FinancialAssetsCategoryMember Financial assets, category [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 standard Indian accounting 3180 ind-as FinancialAssetsHeldForManagingLiquidityRisk Financial assets held for managing liquidity risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11E standard FinancialAssetsMeasuredAtFairValueThroughOtheFinancial assets measured at fair value through other Indian accounting 3181 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 h rComprehensiveIncomeCategoryMember comprehensive income, category [Member] standard General Instructions - Balance FinancialAssetsMeasuredAtFairValueThroughOtheFinancial assets measured at fair value through other 3182 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common rComprehensiveIncomeMember comprehensive income [Member] practice FinancialAssetsMeasuredAtFairValueThroughOtheFinancial assets measured at fair value through other 3183 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (B) rComprehensiveIncomeNetOfTaxAbstract comprehensive income net of tax [Abstract] Indian accounting 3184 ind-as FinancialAssetsMember Financial assets, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 6 standard Financial assets outside scope of Ind AS 107, class Indian accounting 3185 ind-as FinancialAssetsOutsideScopeOfIndAs107Member http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B2 b [Member] standard FinancialAssetsPledgedAsCollateralForLiabilities Financial assets pledged as collateral for liabilities or Indian accounting 3186 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 14 a OrContingentLiabilities contingent liabilities standard Indian accounting 3187 ind-as FinancialAssetsRecognisedAsOfAcquisitionDate Financial assets recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard FinancialAssetsWhichDoNotQualifyForDerecognit Transferredfinancialassetsthatarenotderecognisedin Indian accounting 3188 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D ionAxis their entirety [Axis] standard FinancialAssetsWithContractualCashFlowsModifieFinancial assets with contractual cash flows modified dDuringReportingPeriodWhileLossAllowanceMea duringreportingperiodwhilelossallowancemeasuredat Indian accounting 3189 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35J a suredAtLifetimeExpectedCreditLossesAmortisedC lifetime expected credit losses, amortised cost before standard ostBeforeModification modification FinancialAssetsWithContractualCashFlowsModifie Financial assets with contractual cash flows modified dDuringReportingPeriodWhileLossAllowanceMea Indian accounting 3190 ind-as duringreportingperiodwhilelossallowancemeasuredat http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35J a suredAtLifetimeExpectedCreditLossesModificatio standard lifetime expected credit losses, modification gain (loss) nGainLoss FinancialAssetsWithModifiedContractualCashFlo Financial assets with modified contractual cash flows wsWhileLossAllowanceMeasuredAtLifetimeExpecwhilelossallowancemeasuredatlifetimeexpectedcredit Indian accounting 3191 ind-as tedCreditLossesForWhichLossAllowanceChanged lossesforwhichlossallowancechangedduringreporting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35J b standard DuringReportingPeriodTo12monthExpectedCredit periodto12-monthexpectedcreditlosses,grosscarrying LossesGrossCarryingAmount amount1099 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FinancialAssetsWrittenOffDuringReportingPeriod Financialassetswrittenoffduringreportingperiodandstill Indian accounting 3192 ind-as AndStillSubjectToEnforcementActivityContractual subject to enforcement activity, contractual amount http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35L standard AmountOutstanding outstanding FinancialForecastOfCashFlowsForCashgenerating Financialforecastofcashflowsforcash-generatingunit, Indian accounting 3193 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 e UnitSignificantUnobservableInputsAssets significant unobservable inputs, assets standard FinancialForecastOfCashFlowsForCashgenerating Financialforecastofcashflowsforcash-generatingunit, Indian accounting 3194 ind-as UnitSignificantUnobservableInputsEntitysOwnEqusignificant unobservable inputs, entity's own equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 e standard ityInstruments instruments FinancialForecastOfCashFlowsForCashgenerating Financialforecastofcashflowsforcash-generatingunit, Indian accounting 3195 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 e UnitSignificantUnobservableInputsLiabilities significant unobservable inputs, liabilities standard FinancialForecastOfProfitOrLossForCashgeneratin Financialforecastofprofitorlossforcash-generatingunit, Indian accounting 3196 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 e gUnitSignificantUnobservableInputsAssets significant unobservable inputs, assets standard FinancialForecastOfProfitOrLossForCashgeneratin Financialforecastofprofitorlossforcash-generatingunit, Indian accounting 3197 ind-as gUnitSignificantUnobservableInputsEntitysOwnEq significant unobservable inputs, entity's own equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 e standard uityInstruments instruments FinancialForecastOfProfitOrLossForCashgeneratin Financialforecastofprofitorlossforcash-generatingunit, Indian accounting 3198 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 e gUnitSignificantUnobservableInputsLiabilities significant unobservable inputs, liabilities standard Indian accounting 3199 ind-as FinancialGuaranteeContractsMember Financial guarantee contracts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8E standard FinancialInstrumentsCreditimpairedAfterPurchase Financial instruments credit-impaired after purchase or Indian accounting 3200 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H b ii OrOriginationMember origination [Member] standard Indian accounting 3201 ind-as FinancialInstrumentsCreditimpairedMember Financial instruments credit-impaired [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H standard FinancialInstrumentsMeasuredAtFairValueThroug Financialinstrumentsmeasuredatfairvaluethroughprofit Indian accounting 3202 ind-as hProfitOrLossBecauseCreditDerivativeIsUsedToMorlossbecausecreditderivativeisusedtomanagecredit http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G standard anageCreditRiskAxis risk [Axis] Indian accounting 3203 ind-as FinancialInstrumentsNotCreditimpairedMember Financial instruments not credit-impaired [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H standard FinancialInstrumentsPurchasedOrOriginatedCredit Financial instruments purchased or originated credit- Indian accounting 3204 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H c impairedMember impaired [Member] standard FinancialInstrumentsSubjectToEnforceableMaster Financialinstrumentssubjecttoenforceablemasternetting Indian accounting 3205 ind-as NettingArrangementOrSimilarAgreementNotSetOf arrangement or similar agreement not set off against http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d i standard fAgainstFinancialAssets financial assets FinancialInstrumentsSubjectToEnforceableMaster Financialinstrumentssubjecttoenforceablemasternetting Indian accounting 3206 ind-as NettingArrangementOrSimilarAgreementNotSetOf arrangement or similar agreement not set off against http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C d i standard fAgainstFinancialLiabilities financial liabilities FinancialInstrumentsWhoseFairValuePreviouslyCo Financialinstruments whose fair value previouslycould Indian accounting 3207 ind-as uldNotBeReliablyMeasuredAtTimeOfDerecognitio http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 e not be reliably measured at time of derecognition standard n Indian accounting 3208 ind-as FinancialLiabilities Financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard FinancialLiabilitiesAtAmortisedCostCategoryMem Indian accounting 3209 ind-as Financial liabilities at amortised cost, category [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 f ber standard FinancialLiabilitiesAtAmortisedCostCategoryMem Indian accounting 3210 ind-as Financial liabilities at amortised cost, category [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 g ber standard Indian accounting 3211 ind-as FinancialLiabilitiesAtAmortisedCostMember Financial liabilities at amortised cost, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B2 a standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1100 Indian accounting 3212 ind-as FinancialLiabilitiesAtFairValue Financial liabilities, at fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard Indian accounting 3213 ind-as FinancialLiabilitiesAtFairValueMember Financial liabilities at fair value, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B2 a standard FinancialLiabilitiesAtFairValueThroughProfitOrLoFinancial liabilities at fair value through profit or loss, Indian accounting 3214 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 e ssCategoryMember category [Member] standard FinancialLiabilitiesAtFairValueThroughProfitOrLoFinancial liabilities at fair value through profit or loss, Indian accounting 3215 ind-as ssDesignatedUponInitialRecognitionCategoryMem designated upon initial recognition or subsequently, http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 e standard ber category [Member] FinancialLiabilitiesAtFairValueThroughProfitOrLo Financialliabilitiesatfairvaluethroughprofitorlossthat Indian accounting 3216 ind-as ssThatMeetDefinitionOfHeldForTradingCategory http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 e meet definition of held for trading, category [Member] standard Member Indian accounting 3217 ind-as FinancialLiabilitiesCategoryMember Financial liabilities, category [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 standard Indian accounting 3218 ind-as FinancialLiabilitiesMember Financial liabilities, class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 6 standard FinancialLiabilitiesOutsideScopeOfINDAS107Me Financial liabilities outside scope of Ind AS 107, class Indian accounting 3219 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B2 b mber [Member] standard Indian accounting 3220 ind-as FinancialLiabilitiesReclassifiedIntoEquity Financial liabilities reclassified into equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 80A standard FinancialLiabilitiesRecognisedAsOfAcquisitionDat Indian accounting 3221 ind-as Financial liabilities recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i e standard General Instructions - Balance 3222 ind-as FinishedGoodsMember Finished goods [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (c) Indian accounting 3223 ind-as FinishedGoodsMember Finished goods [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard Indian accounting 3224 ind-as FinishedGoodsMember Finished goods [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 3225 ind-as FixedDepositsWithBanks Fixed deposits with banks http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard Indian accounting 3226 ind-as FixedInterestRateMember Fixed interest rate [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 standard Indian accounting 3227 ind-as FloatingInterestRateMember Floating interest rate [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 standard Indian accounting 3228 ind-as ForeignCountriesMember Foreign countries [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 b standard Indian accounting 3229 ind-as ForeignCountriesMember Foreign countries [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 a standard General Instructions - Balance 3230 ind-as ForeignCurrencyBasisSpreadsMember Foreign currency basis spreads [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II)(v) common practice General Instructions - Balance 3231 ind-as ForeignCurrencyTermLoansFromBanksMember Foreign currency term loans from banks [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(I);Common Practice General Instructions - Balance 3232 ind-as ForeignCurrencyTermLoansFromOthersMember Foreign currency term loans from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(II); Common Practice1101 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 3233 ind-as ForeignCurrencyTranslationReserveMember Foreign currency translation reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 3234 ind-as ForeignDefinedBenefitPlansMember Foreign defined benefit plans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 138 a standard 3235 ind-as ForfeitedShares Forfeited shares http://www.xbrl.org/2003/role/reference ICAI Common practice 3236 ind-as ForfeitedSharesReissued Forfeited shares reissued http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 3237 ind-as FormulaeMember Formulae [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (f) Indian accounting 3238 ind-as ForwardContractMember Forward contract [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard General Instructions - Balance 3239 ind-as ForwardElementsOfForwardContractsMember Forward elements of forward contracts [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 3240 ind-as FranchiseMember Franchise [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (g) General Instructions - Balance 3241 ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (d) Indian accounting 3242 ind-as FurnitureAndFixturesMember Furniture and fixtures [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 g standard Indian accounting 3243 ind-as FutureFinanceChargeOnFinanceLease Future finance charge on finance lease http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 b standard Indian accounting 3244 ind-as FuturesContractMember Futures contract [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard GainLossArisingFromDerecognitionOfFinancialAs Gain(loss)arisingfromderecognitionoffinancialassets Indian accounting 3245 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 aa setsMeasuredAtAmortisedCost measured at amortised cost standard GainLossOfDerecognisedFinancialAssetsAtDateOfGain (loss) of derecognised financial assets at date of Indian accounting 3246 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G a Transfer transfer standard GainLossOfDerecognisedFinancialAssetsRepresen Gain (loss) from transfer activity during period Indian accounting 3247 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G c ii tingGreatestTransferActivity representing greatest transfer activity standard GainLossOnCessationOfConsolidationOfSubsidiar Gain(loss)oncessationofconsolidationofsubsidiaries Indian accounting 3248 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9B b iesDueToChangeOfInvestmentEntityStatus due to change of investment entity status standard GainLossOnChangeInFairValueOfHedgedItemUse Gain(loss)onchangeinfairvalueofhedgeditemusedas Indian accounting 3249 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a iv dAsBasisForRecognisingHedgeIneffectiveness basis for recognising hedge ineffectiveness standard GainLossOnChangeInFairValueOfHedgedItemUse Gain(loss)onchangeinfairvalueofhedgeditemusedas Indian accounting 3250 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B b i dAsBasisForRecognisingHedgeIneffectiveness basis for recognising hedge ineffectiveness standard GainLossOnChangeInFairValueOfHedgingInstrum Gain(loss)onchangeinfairvalueofhedginginstrument Indian accounting 3251 ind-as entUsedAsBasisForRecognisingHedgeIneffectiven http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A c used as basis for recognising hedge ineffectiveness standard ess Loss(gain)onchangesineffectoflimitingnetdefined GainLossOnChangesInEffectOfLimitingNetDefine Indian accounting 3252 ind-as benefitassetstoassetsceiling,netdefinedbenefitliability http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c iv dBenefitAssetsToAssetsCeiling standard (assets) GainLossOnChangesInEffectOfLimitingReimburseGain(loss)onchangesineffectoflimitingreimbursement Indian accounting 3253 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c iv mentRightsToAssetsCeiling rights to Assets ceiling, reimbursement rights standard GainLossOnDesignationOfFinancialInstrumentAs Gain (loss) on designation of financial instrument as Indian accounting 3254 ind-as MeasuredAtFairValueThroughProfitOrLossBecaus measuredatfairvaluethroughprofitorlossbecausecredit http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G b standard eCreditDerivativeIsUsedToManageCreditRisk derivative is used to manage credit risk[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1102 Indian accounting 3255 ind-as GainLossOnHedgeIneffectiveness Gain (loss) on hedge ineffectiveness http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C a i standard GainLossOnHedgeIneffectivenessRecognisedInOt Gain(loss)onhedgeineffectivenessrecognisedinother Indian accounting 3256 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C a i herComprehensiveIncome comprehensive income standard GainLossOnHedgeIneffectivenessRecognisedInProGain(loss)onhedgeineffectivenessrecognisedinprofitor Indian accounting 3257 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C b ii fitOrLoss loss standard GainLossOnHedgeIneffectivenessRecognisedInProGain(loss)onhedgeineffectivenessrecognisedinprofitor Indian accounting 3258 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C a i fitOrLoss loss standard GainLossOnRemeasurementOfNetDefinedBenefit Loss(gain)onremeasurement,netdefinedbenefitliability Indian accounting 3259 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c LiabilityAssets (assets) standard GainLossOnRemeasurementOfReimbursementRig Indian accounting 3260 ind-as Gain (loss) on remeasurement, reimbursement rights http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c hts standard GainLossRecognisedAsResultOfRemeasuringToFaGain (loss) recognised as result of remeasuring to fair Indian accounting 3261 ind-as irValueEquityInterestInAcquireeHeldByAcquirerB valueequityinterestinacquireeheldbyacquirerbefore http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 p ii standard eforeBusinessCombination business combination GainLossRecognisedOnFinancialInstrumentsWhos Gain (loss) recognised on derecognition of financial Indian accounting 3262 ind-as eFairValuePreviouslyCouldNotBeReliablyMeasure instruments whose fair value previously could not be http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 e standard d reliably measured GainLossRecognisedOnMeasurementToFairValue Gain(loss)recognisedonmeasurementtofairvalueless Indian accounting 3263 ind-as LessCostsToSellOrOnDisposalOfAssetsOrDisposa coststosellorondisposalofassetsordisposalgroups http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 b iii standard lGroupsConstitutingDiscontinuedOperations constituting discontinued operation Gain(loss)thatrelatestoidentifiableassetsacquiredor GainLossThatRelatesToIdentifiableAssetsAcquiredliabilitiesassumedinbusinesscombinationandisofsuch Indian accounting 3264 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 e OrLiabilitiesAssumedInBusinessCombination size, nature or incidence that disclosure is relevant to standard understanding combined entity's financial statements 3265 ind-as GainOnDisposalOfIntangibleAssets Gain on disposal of intangible Assets http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 3266 ind-as GainRecognisedInBargainPurchaseTransaction Gain recognised in bargain purchase transaction http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 n i standard GainsArisingFromDerecognitionOfFinancialAssets Gains arising from derecognition of financial assets Indian accounting 3267 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20A MeasuredAtAmortisedCost measured at amortised cost standard GainsLossesArisingFromSettlementsNetDefinedBeLosses(gains)arisingfromsettlements,netdefinedbenefit Indian accounting 3268 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 d nefitLiabilityAssets liability (assets) standard Indian accounting 3269 ind-as GainsLossesOnCashFlowHedgesBeforeTax Gains (losses) on cash flow hedges, before tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b standard Indian accounting 3270 ind-as GainsLossesOnCashFlowHedgesNetOfTax Gains (losses) on cash flow hedges, net of tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard GainsLossesOnChangeInFairValueEstimatesOfBio Gains(losses)onchangeinfairvaluelesscoststosellof Indian accounting 3271 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 40 logicalAssetsForCurrentPeriod biological assets for current period standard Indian accounting 3272 ind-as GainsLossesOnChangeInFairValueOfDerivatives Gains (losses) on change in fair value of derivatives http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 standard GainsLossesOnChangeInValueOfForeignCurrency Gains(losses)onchangeinvalueofforeigncurrencybasis Indian accounting 3273 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b BasisSpreadsBeforeTax spreads, before tax standard GainsLossesOnChangeInValueOfForeignCurrency Gains(losses)onchangeinvalueofforeigncurrencybasis Indian accounting 3274 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a BasisSpreadsNetOfTax spreads, net of tax standard1103 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GainsLossesOnChangeInValueOfForwardElement Gains(losses)onchangeinvalueofforwardelementsof Indian accounting 3275 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b sOfForwardContractsBeforeTax forward contracts, before tax standard GainsLossesOnChangeInValueOfForwardElement Gains(losses)onchangeinvalueofforwardelementsof Indian accounting 3276 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a sOfForwardContractsNetOfTax forward contracts, net of tax standard GainsLossesOnChangeInValueOfTimeValueOfOptGains(losses)onchangeinvalueoftimevalueofoptions, Indian accounting 3277 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b ionsBeforeTax before tax standard GainsLossesOnChangeInValueOfTimeValueOfOptGains(losses)onchangeinvalueoftimevalueofoptions, Indian accounting 3278 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a ionsNetOfTax net of tax standard GainsLossesOnDebtInstrumentThroughOtherCom Gains (losses) on debt instrument through other Indian accounting 3279 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b prehensiveIncomeBeforeTax comprehensive income, before tax standard GainsLossesOnDebtInstrumentThroughOtherCom Gains (losses) on debt instrument through other Indian accounting 3280 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a prehensiveIncomeNetOfTax Comprehensive income, net of tax standard Indian accounting 3281 ind-as GainsLossesOnDisposalsOfInvestmentProperties Gains (losses) on disposals of investment properties http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3282 ind-as GainsLossesOnDisposalsOfInvestments Gains (losses) on disposals of investments http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 d standard Indian accounting 3283 ind-as GainsLossesOnDisposalsOfNoncurrentAssets Gains (losses) on disposals of non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard GainsLossesOnDisposalsOfOtherNoncurrentAsset Indian accounting 3284 ind-as Gains (losses) on disposals of other non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 s standard GainsLossesOnDisposalsOfPropertyPlantAndEqui Gains (losses) on disposals of property, plant and Indian accounting 3285 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 c pment equipment standard GainsLossesOnExchangeDifferencesOnTranslatio Gains (losses) on exchange differences on translation, Indian accounting 3286 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b nBeforeTax before tax standard GainsLossesOnExchangeDifferencesOnTranslatio Gains(losses)onexchangedifferencesontranslation,net Indian accounting 3287 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a nNetOfTax of tax standard GainsLossesOnExchangeDifferencesOnTranslatio Indian accounting 3288 ind-as Foreign exchange gain (loss) http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 52 a nRecognisedInProfitOrLoss standard Indian accounting 3289 ind-as GainsLossesOnFinancialAssetsAtAmortisedCost Gains (losses) on financial assets at amortised cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a vi standard GainsLossesOnFinancialAssetsAtFairValueThroug Gains (losses) on financial assets at fair value through Indian accounting 3290 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i hProfitOrLoss profit or loss standard GainsLossesOnFinancialAssetsAtFairValueThroug Gains (losses) on financial assets at fair value through Indian accounting 3291 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i hProfitOrLossClassifiedAsHeldForTrading profit or loss, classified as held for trading standard GainsLossesOnFinancialAssetsAtFairValueThroug Gains (losses) on financial assets at fair value through Indian accounting 3292 ind-as hProfitOrLossDesignatedAsUponInitialRecognitio profit or loss, designated upon initial recognition or http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i standard n subsequently GainsLossesOnFinancialAssetsAtFairValueThroug Gains (losses) on financial assets at fair value through Indian accounting 3293 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i hProfitOrLossMandatorilyMeasuredAtFairValue profit or loss, mandatorily measured at fair value standard GainsLossesOnFinancialAssetsMeasuredAtFairValGains(losses)onfinancialassetsmeasuredatfairvalue Indian accounting 3294 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a viii ueThroughOtherComprehensiveIncomeBeforeTax through other comprehensive income, before tax standard GainsLossesOnFinancialAssetsMeasuredAtFairValGains(losses)onfinancialassetsmeasuredatfairvalue Indian accounting 3295 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b ueThroughOtherComprehensiveIncomeBeforeTax through other comprehensive income, before tax standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1104 GainsLossesOnFinancialAssetsMeasuredAtFairValGains(losses)onfinancialassetsmeasuredatfairvalue Indian accounting 3296 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a ueThroughOtherComprehensiveIncomeNetOfTax through other comprehensive income, net of tax standard GainsLossesOnFinancialLiabilitiesAtAmortisedCo Indian accounting 3297 ind-as Gains (losses) on financial liabilities at amortised cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a v st standard GainsLossesOnFinancialLiabilitiesAtFairValueThr Gains(losses)onfinancialliabilitiesatfairvaluethrough Indian accounting 3298 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i oughProfitOrLoss profit or loss standard GainsLossesOnFinancialLiabilitiesAtFairValueThr Gains(losses)onfinancialliabilitiesatfairvaluethrough Indian accounting 3299 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i oughProfitOrLossClassifiedAsHeldForTrading profit or loss, classified as held for trading standard GainsLossesOnFinancialLiabilitiesAtFairValueThr Gains(losses)onfinancialliabilitiesatfairvaluethrough Indian accounting 3300 ind-as oughProfitOrLossDesignatedAsUponInitialRecogn profit or loss, designated upon initial recognition or http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i standard ition subsequently GainsLossesOnHedgesOfNetInvestmentsInForeign Gains (losses) on hedges of net investments in foreign Indian accounting 3301 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 39 102a OperationsBeforeTax operations, before tax standard GainsLossesOnHedgesOfNetInvestmentsInForeign Gains (losses) on hedges of net investments in foreign Indian accounting 3302 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b OperationsBeforeTax operations, before tax standard GainsLossesOnHedgesOfNetInvestmentsInForeign Gains (losses) on hedges of net investments in foreign Indian accounting 3303 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 39 102 a OperationsNetOfTax operations, net of tax standard GainsLossesOnHedgesOfNetInvestmentsInForeign Gains (losses) on hedges of net investments in foreign Indian accounting 3304 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a OperationsNetOfTax operations, net of tax standard GainsLossesOnInitialRecognitionOfBiologicalAss Gains (losses) on initialrecognition ofbiologicalassets Indian accounting 3305 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 40 etsForCurrentPeriod and agricultural produce for current period standard Indian accounting 3306 ind-as GainsLossesOnLitigationSettlements Gains (losses) on litigation settlements http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 f standard Indian accounting 3307 ind-as GainsLossesOnNetMonetaryPosition Gains (losses) on net monetary position http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 9 standard GainsLossesOnNetMovementInRegulatoryDeferralGains (losses) on net movement in regulatory deferral Indian accounting 3308 ind-as AccountBalancesRelatedToItemsThatWillBeRecla accountbalancesrelatedtoitemsthatwillbereclassified http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b standard ssifiedToProfitOrLossBeforeTax to profit or loss, before tax GainsLossesOnNetMovementInRegulatoryDeferralGains (losses) on net movement in regulatory deferral Indian accounting 3309 ind-as AccountBalancesRelatedToItemsThatWillBeRecla accountbalancesrelatedtoitemsthatwillbereclassified http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b standard ssifiedToProfitOrLossNetOfTax to profit or loss, net of tax Gains (losses) on subsequentincrease infair valueless GainsLossesOnSubsequentIncreaseInFairValueLes costs to sell not in excess of recognised cumulative Indian accounting 3310 ind-as sCostsToSellNotInExcessOfRecognisedCumulativ http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 41 c impairmentlossorwrite-downtofairvaluelesscoststo standard eImpairmentLoss sell GainsLossesRecognisedInOtherComprehensiveInc Gains(losses)recognisedinothercomprehensiveincome, Indian accounting 3311 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e ii omeFairValueMeasurementAssets fair value measurement, assets standard GainsLossesRecognisedInOtherComprehensiveInc Losses(gains)recognisedinothercomprehensiveincome, Indian accounting 3312 ind-as omeFairValueMeasurementEntitysOwnEquityInstr http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e ii fair value measurement, entity's own equity instruments standard uments GainsLossesRecognisedInOtherComprehensiveInc Losses(gains)recognisedinothercomprehensiveincome, Indian accounting 3313 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e ii omeFairValueMeasurementLiabilities fair value measurement, liabilities standard GainsLossesRecognisedInOtherComprehensiveInc Gains(losses)recognisedinothercomprehensiveincome omeOnFinancialLiabilitiesAtFairValueThroughPro Indian accounting 3314 ind-as onfinancialliabilitiesatfairvaluethroughprofitorloss, http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i fitOrLossDesignatedUponInitialRecognitionOrSub standard designated upon initial recognition or subsequently sequently1105 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GainsLossesRecognisedInProfitOrLossAttributableGains(losses)recognisedinprofitorlossattributableto Indian accounting 3315 ind-as ToChangeInUnrealisedGainsOrLossesForAssetsHechangeinunrealisedgainsorlossesforassetsheldatend http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 f standard ldAtEndOfPeriodFairValueMeasurement of period, fair value measurement GainsLossesRecognisedInProfitOrLossAttributable Gains(losses)recognisedinprofitorlossattributableto ToChangeInUnrealisedGainsOrLossesForEntitysO Indian accounting 3316 ind-as changeinunrealisedgainsorlossesforentity'sownequity http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 f wnEquityInstrumentsHeldAtEndOfPeriodFairValu standard instruments held at end of period, fair value measurement eMeasurement GainsLossesRecognisedInProfitOrLossAttributableGains(losses)recognisedinprofitorlossattributableto Indian accounting 3317 ind-as ToChangeInUnrealisedGainsOrLossesForLiabilitie changeinunrealisedgainsorlossesforliabilitiesheldat http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 f standard sHeldAtEndOfPeriodFairValueMeasurement end of period, fair value measurement GainsLossesRecognisedInProfitOrLossFairValueMGains (losses) recognised in profit or loss, fair value Indian accounting 3318 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e i easurementAssets measurement, assets standard GainsLossesRecognisedInProfitOrLossFairValueMLosses (gains) recognised in profit or loss, fair value Indian accounting 3319 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e i easurementEntitysOwnEquityInstruments measurement, entity's own equity instruments standard GainsLossesRecognisedInProfitOrLossFairValueMLosses (gains) recognised in profit or loss, fair value Indian accounting 3320 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e i easurementLiabilities measurement, liabilities standard GainsLossesRecognisedInProfitOrLossOnBuyingRGains (losses) recognised in profit or loss on buying Indian accounting 3321 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b i einsurance reinsurance standard GainsLossesRecognisedInProfitOrLossOnFinancia Gains (losses) recognised in profit or loss on financial Indian accounting 3322 ind-as lLiabilitiesAtFairValueThroughProfitOrLossDesig liabilitiesatfairvaluethroughprofitorloss,designated http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a i standard natedUponInitialRecognitionOrSubsequently upon initial recognition or subsequently GainsLossesRecognisedWhenControlInSubsidiaryI Indian accounting 3323 ind-as Gains (losses) recognised when control of subsidiary is lost http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19 sLost standard Indian accounting 3324 ind-as GainsOnChangeInFairValueOfDerivatives Gains on change in fair value of derivatives http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 standard Indian accounting 3325 ind-as GainsOnDisposalsOfInvestmentProperties Gains on disposals of investment properties http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3326 ind-as GainsOnDisposalsOfInvestments Gains on disposals of investments http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 d standard Indian accounting 3327 ind-as GainsOnDisposalsOfNoncurrentAssets Gains on disposals of non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3328 ind-as GainsOnDisposalsOfPropertyPlantAndEquipment Gains on disposals of property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 c standard Indian accounting 3329 ind-as GainsOnLitigationSettlements Gains on litigation settlements http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 f standard General Instructions - Balance 3330 ind-as GeneralReserveMember General reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 3331 ind-as GeographicalAreasAxis Geographical areas [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 standard Indian accounting 3332 ind-as GeographicalAreasMember Geographical areas [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 standard GeologicalAndGeophysicalExpenditurePertaining Geological and geophysical expenditure pertaining to 3333 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ToExplorationAndProductionActivities exploration and production activities General Instructions - Balance 3334 ind-as GoodsInTransit Goods in transit http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B (I) (ii)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1106 PartIof-Balancesheet-Assets 3335 ind-as Goodwill Goodwill http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (d) Indian accounting 3336 ind-as Goodwill Goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 c standard GoodwillDerecognisedWithoutHavingPreviouslyB Goodwill derecognised without having previously been Indian accounting 3337 ind-as eenIncludedInDisposalGroupClassifiedAsHeldFor included in disposal group classified as held for sale http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d iv standard SaleBusinessCombinations business combinations Indian accounting 3338 ind-as GoodwillExpectedDeductibleForTaxPurposes Goodwill expected to be deductible for tax purposes http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 k standard Indian accounting 3339 ind-as GoodwillMember Goodwill [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 standard GeneralInstructions-PL-7(a) 3340 ind-as Gratuity Gratuity http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice GrossAmountArisingFromInsuranceContractsMem Indian accounting 3341 ind-as Gross amount arising from insurance contracts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure ber standard GrossAmountDueFromCustomersForContractWor Grossamountduefromcustomersforcontractworkas Indian accounting 3342 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 42 a kAsAssets Assets standard GrossAmountDueToCustomersForContractWorkA Gross amount due to customers for contract work as Indian accounting 3343 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 42 b sLiability liability standard GrossAmountDueToCustomersForContractWorkC 3344 ind-as Gross amount due to customers for contract work, current http://www.xbrl.org/2003/role/reference ICAI Common practice urrent Indian accounting 3345 ind-as GrossCarryingAmountMember Gross carrying amount [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 d standard GrossContractualAmountsReceivableForAcquired Gross contractual amounts receivable for acquired Indian accounting 3346 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h ii Receivables receivables standard Indian accounting 3347 ind-as GrossFinanceLeaseObligations Gross finance lease obligations http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11D a standard GrossFinancialAssetsSetOffAgainstFinancialLiabil Gross financialassets setoffagainstfinancialliabilities Indian accounting 3348 ind-as itiesSubjectToOffsettingEnforceableMasterNetting subject to offsetting, enforceable master netting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C b standard ArrangementsOrSimilarAgreements arrangements or similar agreements GrossFinancialAssetsSubjectToOffsettingEnforcea Gross financial assets subject to offsetting, enforceable Indian accounting 3349 ind-as bleMasterNettingArrangementsOrSimilarAgreeme http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C a master netting arrangements or similar agreements standard nts GrossFinancialLiabilitiesSetOffAgainstFinancialAsGross financialliabilities setoffagainstfinancialassets Indian accounting 3350 ind-as setsSubjectToOffsettingEnforceableMasterNetting subject to offsetting, enforceable master netting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C b standard ArrangementsOrSimilarAgreements arrangements or similar agreements GrossFinancialLiabilitiesSubjectToOffsettingEnfor Grossfinancialliabilitiessubjecttooffsetting,enforceable Indian accounting 3351 ind-as ceableMasterNettingArrangementsOrSimilarAgree http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C a master netting arrangements or similar agreements standard ments Indian accounting 3352 ind-as GrossInvestmentInFinanceLease Gross investment in finance lease http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 a standard Indian accounting 3353 ind-as GrossLeaseLiabilities Gross lease liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11D a standard Indian accounting 3354 ind-as GrossLoanCommitments Gross loan commitments http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11D e standard General Instructions - PL - 7; 3355 ind-as GuaranteeCommission Guarantee commission http://www.xbrl.org/2003/role/reference MCA Schedule III common practice1107 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3356 ind-as GuaranteeGivenForLetterOfCreditMember Guarantee given for letter of credit [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 3357 ind-as GuaranteeGivenForRelatedPartiesMember Guarantee given for related parties [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 3358 ind-as Guarantees Guarantees http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (i)(b) Indian accounting 3359 ind-as GuaranteesMember Guarantees [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 standard General Instructions - PL - 7; 3360 ind-as GuestHouseExpenses Guest house expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 3361 ind-as HedgedItemAssets Hedged item, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a i standard Indian accounting 3362 ind-as HedgedItemLiabilities Hedged item, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B a i standard Indian accounting 3363 ind-as HedgedItemsAxis Hedged items [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B standard 3364 ind-as HedgeFundInvestmentsMember Hedge fund investments [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice HedgesOfNetInvestmentInForeignOperationsMem Statementofchangesinequity- 3365 ind-as Hedges of net investment in foreign operations [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III ber B General Instructions - Balance HedgesOfNetInvestmentInForeignOperationsMem 3366 ind-as Hedges of net investment in foreign operations [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common ber practice HedgesOfNetInvestmentInForeignOperationsMem Indian accounting 3367 ind-as Hedges of net investment in foreign operations [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 24B ber standard HedgesOfNetInvestmentInForeignOperationsMem Indian accounting 3368 ind-as Hedges of net investment in foreign operations [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 24C ber standard HedgesOfNetInvestmentInForeignOperationsMem Indian accounting 3369 ind-as Hedges of net investment in foreign operations [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 39 86 c ber standard HedgesOfNetInvestmentInForeignOperationsMem Indian accounting 3370 ind-as Hedges of net investment in foreign operations [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 24A ber standard HedgingGainsLossesForHedgeOfGroupOfItemsWiHedginggains(losses)forhedgeofgroupofitemswith Indian accounting 3371 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 109 6.6.4 thOffsettingRiskPositions offsetting risk positions standard HedgingGainsLossesForHedgeOfGroupOfItemsWiHedginggains(losses)forhedgeofgroupofitemswith Indian accounting 3372 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C b vi thOffsettingRiskPositions offsetting risk positions standard Indian accounting 3373 ind-as HedgingInstrumentAssets Hedging instrument, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A a standard Indian accounting 3374 ind-as HedgingInstrumentLiabilities Hedging instrument, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A a standard Indian accounting 3375 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23A standard Indian accounting 3376 ind-as HedgingInstrumentsAxis Hedging instruments [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A standard General Instructions - Balance 3377 ind-as HedgingReserveMember Hedging reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 3378 ind-as HireChargesAssetsContracts Hire charges assets contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (e) standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1108 HistoricalVolatilityForSharesSignificantUnobserva Historical volatility for shares, significant unobservable Indian accounting 3379 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 b bleInputsAssets inputs, assets standard HistoricalVolatilityForSharesSignificantUnobserva Historical volatility for shares, significant unobservable Indian accounting 3380 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 b bleInputsEntitysOwnEquityInstruments inputs, entity's own equity instruments standard HistoricalVolatilityForSharesSignificantUnobserva Historical volatility for shares, significant unobservable Indian accounting 3381 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 b bleInputsLiabilities inputs, liabilities standard Indian accounting 3382 ind-as IdentifiableAssetsAcquiredLiabilitiesAssumed Identifiable assets acquired (liabilities assumed) http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard IdentifiableIntangibleAssetsRecognisedAsOfAcqui Identifiableintangibleassetsrecognisedasofacquisition Indian accounting 3383 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i sitionDate date standard Indian accounting 3384 ind-as IdentityOfPriceIndex Description of identity of price index http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 39 c standard Indian accounting 3385 ind-as ImmatureBiologicalAssetsMember Immature biological assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard SEBI Employee Stock Option ImpactOnEarningsPerShareOfUsingIntrinsicValue Impactonearningspershareofusingintrinsicvalueof Scheme and 3386 ind-as OfStockOptionsAsAgainstFairValueOfStockOptio stock options as against fair value of stock options in http://www.xbrl.org/2003/role/reference SEBI Para 12 (l) Employee Stock nsInComputingEmployeeCompensationCost computing employee compensation cost Purchase Scheme guidelines 1999 SEBI Employee Stock Option ImpactOnEarningsPerShareOnFollowingAccounti Impact on earnings per share on following accounting Scheme and 3387 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12.3 ngPoliciesSpecifiedInScheduleIOfSEBIGuidelines policies specified in Schedule I of SEBI guidelines Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option ImpactOnProfitsOfUsingIntrinsicValueOfStockOptImpactonprofitsofusingintrinsicvalueofstockoptions Scheme and 3388 ind-as ionsAsAgainstFairValueOfStockOptionsInComputias against fair value of stock options in computing http://www.xbrl.org/2003/role/reference SEBI Para 12 (l) Employee Stock ngEmployeeCompensationCost employee compensation cost Purchase Scheme guidelines 1999 SEBI Employee Stock Option ImpactOnProfitsOnFollowingAccountingPoliciesS Impact on profits on following accounting policies Scheme and 3389 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12.3 pecifiedInScheduleIOfSEBIGuidelines specified in Schedule I of SEBI guidelines Employee Stock Purchase Scheme guidelines 1999 Indian accounting 3390 ind-as ImpairmentLoss Impairment loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d ii standard Indian accounting 3391 ind-as ImpairmentLossCashGeneratingUnits Impairment loss cash generating units http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 b standard1109 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 3392 ind-as ReversalOfImpairmentLossCashGeneratingUnits Reversal of impairment loss cash generating units http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 b standard General Instructions - PL - 7; 3393 ind-as ImpairmentLossOnFinancialAssets Impairment loss on financial assets http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3394 ind-as ImpairmentLossOnFinancialAssetsAbstract Impairment loss on financial assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3395 ind-as ImpairmentLossOnFinancialAssetsInvestments Impairment loss on financial assets investments http://www.xbrl.org/2003/role/reference MCA Schedule III common practice ImpairmentLossOnFinancialAssetsLoansAndAdva General Instructions - PL - 7; 3396 ind-as Impairment loss on financial assets loans and advances http://www.xbrl.org/2003/role/reference MCA Schedule III nces common practice General Instructions - PL - 7; 3397 ind-as ImpairmentLossOnFinancialAssetsOther Impairment loss on financial assets other http://www.xbrl.org/2003/role/reference MCA Schedule III common practice ImpairmentLossOnFinancialAssetsTradeReceivabl 3398 ind-as Impairment loss on financial assets trade receivables http://www.xbrl.org/2003/role/reference ICAI Common practice es General Instructions - PL - 7; 3399 ind-as ImpairmentLossOnIntangibleAssets Impairment loss on intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3400 ind-as ImpairmentLossOnInvestmentProperty Impairment loss on investment property http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3401 ind-as ImpairmentLossOnNonFinancialAssets Impairment loss on non-financial assets http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3402 ind-as ImpairmentLossOnNonFinancialAssetsAbstract Impairment loss on non financial assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3403 ind-as ImpairmentLossOnNonFinancialAssetsOthers Impairment loss on non-financial assets, others http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 3404 ind-as ImpairmentLossOnPropertyPlantAndEquipment Impairment loss on property plant and equipment http://www.xbrl.org/2003/role/reference MCA Schedule III common practice ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive Indian accounting 3405 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 c eIncome income standard ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive Indian accounting 3406 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 a eIncome income standard ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive General Instructions - Balance 3407 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III eIncomeOtherIntangibleAssets income, other intangible assets sheet -A. IV (ii) ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive Indian accounting 3408 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e iii eIncomeOtherIntangibleAssets income, other intangible assets standard ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive Indian accounting 3409 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e iv eIncomePropertyPlantAndEquipment income, property, plant and equipment standard ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive Indian accounting 3410 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 c eIncomeReportableSegment income reportable segment standard ImpairmentLossRecognisedInOtherComprehensiv Impairment loss recognised in other comprehensive Indian accounting 3411 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 a eIncomeReportableSegment income reportable segment standard Indian accounting 3412 ind-as ImpairmentLossRecognisedInProfitOrLoss Impairment loss recognised in profit or loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 a standard Indian accounting 3413 ind-as ImpairmentLossRecognisedInProfitOrLoss Impairment loss recognised in profit or loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 a standard ImpairmentLossRecognisedInProfitOrLossDeferre Impairment loss recognised in profit or loss, deferred 3414 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice dAcquisitionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts ImpairmentLossRecognisedInProfitOrLossGoodwi Indian accounting 3415 ind-as Impairment loss recognised in profit or loss, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e iv ll standard ImpairmentLossRecognisedInProfitOrLossGoodwiImpairment loss recognised in profit or loss, goodwill Indian accounting 3416 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d v llBusinessCombinations business combinations standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1110 ImpairmentLossRecognisedInProfitOrLossInvestm Impairmentlossrecognisedinprofitorloss,investment Indian accounting 3417 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d v entProperty property standard ImpairmentLossRecognisedInProfitOrLossOtherIn Impairment loss recognised in profit or loss, other General Instructions - Balance 3418 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III tangibleAssets intangible assets sheet -A. IV (ii) ImpairmentLossRecognisedInProfitOrLossOtherIn Impairment loss recognised in profit or loss, other Indian accounting 3419 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e iv tangibleAssets intangible assets standard ImpairmentLossRecognisedInProfitOrLossPropert Impairment loss recognised in profit or loss, property, Indian accounting 3420 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 a yPlantAndEquipment plant and equipment standard ImpairmentLossRecognisedInProfitOrLossPropert Impairment loss recognised in profit or loss, property, Indian accounting 3421 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e v yPlantAndEquipment plant and equipment standard ImpairmentLossRecognisedInProfitOrLossReporta Impairment loss recognised in profit or loss reportable Indian accounting 3422 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 a bleSegment segment standard ImpairmentLossRecognisedInProfitOrLossReporta Impairment loss recognised in profit or loss reportable Indian accounting 3423 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 a bleSegment segment standard ImpairmentLossRecognisedInProfitOrLossTradeR Impairment loss recognised in profit or loss, trade Indian accounting 3424 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c eceivables receivables standard ImpairmentLossReversalOfImpairmentLossRecog Impairmentloss(reversalofimpairmentloss)recognised Indian accounting 3425 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c nisedInProfitOrLossTradeReceivables in profit or loss, trade receivables standard ImplicationsOfSurplusOrDeficitOnMultiemployerPDescriptionofimplicationsofsurplusordeficitonmulti- Indian accounting 3426 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d iv lanForEntity employer or state plan for entity standard PartIIof-StatementofProfit 3427 ind-as Income Income http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (III) 3428 ind-as IncomeAbstract Income [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III Indian accounting 3429 ind-as IncomeApproachMember Income approach [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 62 standard IncomeArisingFromExplorationForAndEvaluation Income arising from exploration for and evaluation of Indian accounting 3430 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 b OfMineralResources mineral resources standard Indian accounting 3431 ind-as IncomeArisingFromInsuranceContracts Income arising from insurance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b standard GeneralInstructions-PL-5(c) 3432 ind-as IncomeExportIncentives Income export incentives http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice IncomeFromContinuingInvolvementInDerecogniseIncome from continuing involvement in derecognised Indian accounting 3433 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G b dFinancialAssets financial assets standard IncomeFromContinuingInvolvementInDerecogniseIncome from continuing involvement in derecognised Indian accounting 3434 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G b dFinancialAssetsCumulativelyRecognised financial assets cumulatively recognised standard IncomeFromContinuingOperationsAttributableTo Incomefromcontinuingoperationsattributabletoowners Indian accounting 3435 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 d OwnersOfParent of parent standard 3436 ind-as IncomeFromContractsWithReinsurers Income from contracts with reinsurers http://www.xbrl.org/2003/role/reference ICAI Common practice IncomeFromDiscontinuedOperationsAttributableT Income from discontinued operations attributable to Indian accounting 3437 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 d oOwnersOfParent owners of parent standard 3438 ind-as IncomeFromPipelineTransportation Income from pipeline transportation http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 3439 ind-as IncomeFromStructuredEntities Income from structured entities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 27 b standard1111 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GeneralInstructions-PL-5(c) 3440 ind-as IncomeFromSubsidiaries Income from subsidiaries http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice GeneralInstructions-PL-5(c) 3441 ind-as IncomeGovernmentGrantsSubsidies Income government grants subsidies http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice GeneralInstructions-PL-5(c) 3442 ind-as IncomeImportEntitlements Income import entitlements http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice GeneralInstructions-PL-5(c) 3443 ind-as IncomeInsuranceClaims Income insurance claims http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice GeneralInstructions-PL-5(c) 3444 ind-as IncomeOnBrokerageCommission Income on brokerage commission http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice IncomeOnLegislativeChangesHavingRetrospective Income on legislative changes having retrospective Indian accounting 3445 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 (b) Application application standard Indian accounting 3446 ind-as IncomeOnLitigationSettlements Income on litigation settlements http://www.xbrl.org/2003/role/reference ICAI Ind AS 98 (f) standard GeneralInstructions-PL-5(c) 3447 ind-as IncomeOnSalesTaxBenefit Income on sales tax benefit http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice IncomeTaxConsequencesOfDividendsProposedOr Income tax consequences of dividends proposed or Indian accounting 3448 ind-as DeclaredBeforeFinancialStatementsAuthorisedForIdeclaredbeforefinancialstatementsauthorisedforissue http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 i standard ssueNotRecognisedAsLiability not recognised as liability Indian accounting 3449 ind-as IncomeTaxesPaidRefund Income taxes paid (refund) http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 35 standard IncomeTaxesPaidRefundClassifiedAsFinancingActIncome taxes paid (refund), classified as financing Indian accounting 3450 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 f ivities activities standard IncomeTaxesPaidRefundClassifiedAsFinancingActIncome taxes paid (refund), classified as financing Indian accounting 3451 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 35 ivities activities standard IncomeTaxesPaidRefundClassifiedAsInvestingActiIncome taxes paid (refund), classified as investing Indian accounting 3452 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 f vities activities standard IncomeTaxesPaidRefundClassifiedAsInvestingActiIncome taxes paid (refund), classified as investing Indian accounting 3453 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 35 vities activities standard IncomeTaxesPaidRefundClassifiedAsOperatingActIncome taxes paid (refund), classified as operating Indian accounting 3454 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 35 ivities activities standard IncomeTaxesPaidRefundClassifiedAsOperatingActIncome taxes paid (refund), classified as operating Indian accounting 3455 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 f ivities activities standard Indian accounting 3456 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard Indian accounting 3457 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 d standard Indian accounting 3458 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard Indian accounting 3459 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 B13 g standard Indian accounting 3460 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 h standard Indian accounting 3461 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 26 35 b viii standard Indian accounting 3462 ind-as IncomeTaxExpenseContinuingOperations Tax expense (income), continuing operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 79 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1112 IncomeTaxExpenseContinuingOperationsReportabTax expense (income), continuing operations reportable Indian accounting 3463 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 h leSegment segment standard IncomeTaxRelatingToCashFlowHedgesOfOtherCoIncome tax relating to cash flow hedges of other Indian accounting 3464 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab mprehensiveIncome comprehensive income standard IncomeTaxRelatingToCashFlowHedgesOfOtherCoIncome tax relating to cash flow hedges of other Indian accounting 3465 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 mprehensiveIncome comprehensive income standard IncomeTaxRelatingToChangeInValueOfForeignCuIncometaxrelatingtochangeinvalueofforeigncurrency Indian accounting 3466 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab rrencyBasisSpreadsOfOtherComprehensiveIncome basis spreads of other comprehensive income standard IncomeTaxRelatingToChangeInValueOfForeignCuIncometaxrelatingtochangeinvalueofforeigncurrency Indian accounting 3467 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 rrencyBasisSpreadsOfOtherComprehensiveIncome basis spreads of other comprehensive income standard IncomeTaxRelatingToChangeInValueOfForwardEl Incometaxrelatingtochangeinvalueofforwardelements Indian accounting 3468 ind-as ementsOfForwardContractsOfOtherComprehensiv http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab of forward contracts of other comprehensive income standard eIncome IncomeTaxRelatingToChangeInValueOfForwardEl Incometaxrelatingtochangeinvalueofforwardelements Indian accounting 3469 ind-as ementsOfForwardContractsOfOtherComprehensiv http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 of forward contracts of other comprehensive income standard eIncome IncomeTaxRelatingToChangeInValueOfTimeValu Incometaxrelatingtochangeinvalueoftimevalueof Indian accounting 3470 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab eOfOptionsOfOtherComprehensiveIncome options of other comprehensive income standard IncomeTaxRelatingToChangeInValueOfTimeValu Incometaxrelatingtochangeinvalueoftimevalueof Indian accounting 3471 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 eOfOptionsOfOtherComprehensiveIncome options of other comprehensive income standard IncomeTaxRelatingToChangesInFairValueOfFinanIncometaxrelatingtochangesinfairvalueoffinancial Indian accounting 3472 ind-as cialLiabilityAttributableToChangeInCreditRiskOfLliabilityattributabletochangeincreditriskofliabilityof http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 standard iabilityOfOtherComprehensiveIncome other comprehensive income IncomeTaxRelatingToChangesInRevaluationSurpl Incometaxrelatingtochangesinrevaluationsurplusof Indian accounting 3473 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab usOfOtherComprehensiveIncome other comprehensive income standard IncomeTaxRelatingToChangesInRevaluationSurpl Incometaxrelatingtochangesinrevaluationsurplusof Indian accounting 3474 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 usOfOtherComprehensiveIncome other comprehensive income standard IncomeTaxRelatingToComponentsOfOtherCompr Aggregated income taxrelating to components ofother Indian accounting 3475 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 ehensiveIncome comprehensive income standard IncomeTaxRelatingToComponentsOfOtherCompr Aggregated income taxrelating to components ofother Indian accounting 3476 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab ehensiveIncome comprehensive income standard IncomeTaxRelatingToComponentsOfOtherCompr Aggregated income taxrelating to components ofother Indian accounting 3477 ind-as ehensiveIncomeThatWillBeReclassifiedToProfitOr comprehensiveincomethatwillbereclassifiedtoprofitor http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 standard Loss loss IncomeTaxRelatingToComponentsOfOtherCompr Aggregated income taxrelating to components ofother Indian accounting 3478 ind-as ehensiveIncomeThatWillNotBeReclassifiedToProf comprehensive income that will not be reclassified to http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 standard itOrLoss profit or loss IncomeTaxRelatingToExchangeDifferencesOnTra Incometaxrelatingtoexchangedifferencesontranslation Indian accounting 3479 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab nslationOfOtherComprehensiveIncome of other comprehensive income standard IncomeTaxRelatingToExchangeDifferencesOnTra Incometaxrelatingtoexchangedifferencesontranslation Indian accounting 3480 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 nslationOfOtherComprehensiveIncome of other comprehensive income standard IncomeTaxRelatingToFinancialAssetsMeasuredAt Income tax relating to financial assets measured atfair Indian accounting 3481 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab FairValueThroughOtherComprehensiveIncome value through other comprehensive income standard IncomeTaxRelatingToFinancialAssetsMeasuredAt Income tax relating to financial assets measured atfair Indian accounting 3482 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 FairValueThroughOtherComprehensiveIncome value through other comprehensive income standard IncomeTaxRelatingToHedgesOfInvestmentsInEquiIncome tax relating to hedges of investments in equity Indian accounting 3483 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab tyInstrumentsOfOtherComprehensiveIncome instruments of other comprehensive income standard1113 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncomeTaxRelatingToHedgesOfInvestmentsInEquiIncome tax relating to hedges of investments in equity Indian accounting 3484 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 tyInstrumentsOfOtherComprehensiveIncome instruments of other comprehensive income standard OthersIncomeTaxRelatingToComponentsOfOther Others income tax relating to components of other 3485 ind-as ComprehensiveIncomeThatWillNotBeReclassified comprehensive income that will not be reclassified to http://www.xbrl.org/2003/role/reference ICAI Common practice ToProfitOrLoss profit or loss OthersIncomeTaxRelatingToComponentsOfOther Others income tax relating to components of other 3486 ind-as ComprehensiveIncomeThatWillBeReclassifiedToPcomprehensiveincomethatwillbereclassifiedtoprofitor http://www.xbrl.org/2003/role/reference ICAI Common practice rofitOrLoss loss IncomeTaxRelatingToHedgesOfNetInvestmentsIn Incometaxrelatingtohedgesofnetinvestmentsinforeign Indian accounting 3487 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab ForeignOperationsOfOtherComprehensiveIncome operations of other comprehensive income standard IncomeTaxRelatingToHedgesOfNetInvestmentsIn Incometaxrelatingtohedgesofnetinvestmentsinforeign Indian accounting 3488 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 ForeignOperationsOfOtherComprehensiveIncome operations of other comprehensive income standard IncomeTaxRelatingToInvestmentsInEquityInstrum Incometaxrelatingtoinvestmentsinequityinstrumentsof Indian accounting 3489 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab entsOfOtherComprehensiveIncome other comprehensive income standard IncomeTaxRelatingToInvestmentsInEquityInstrum Incometaxrelatingtoinvestmentsinequityinstrumentsof Indian accounting 3490 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 entsOfOtherComprehensiveIncome other comprehensive income standard IncomeTaxRelatingToNetMovementInRegulatory Incometaxrelatingtonetmovementinregulatorydeferral Indian accounting 3491 ind-as DeferralAccountBalancesRelatedToItemsThatWill accountbalancesrelatedtoitemsthatwillbereclassified http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b standard BeReclassifiedToProfitOrLoss to profit or loss IncomeTaxRelatingToNetMovementInRegulatory Incometaxrelatingtonetmovementinregulatorydeferral Indian accounting 3492 ind-as DeferralAccountBalancesRelatedToItemsThatWill account balances related to items that will not be http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 a standard NotBeReclassifiedToProfitOrLoss reclassified to profit or loss IncomeTaxRelatingToOtherIndividuallyImmaterialIncome tax relating to other individually immaterial Indian accounting 3493 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 ComponentsOfOtherComprehensiveIncome components of other comprehensive income standard IncomeTaxRelatingToRemeasurementsOfDefined Incometaxrelatingtoremeasurementsofdefinedbenefit Indian accounting 3494 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab BenefitPlansOfOtherComprehensiveIncome plans of other comprehensive income standard IncomeTaxRelatingToRemeasurementsOfDefined Incometaxrelatingtoremeasurementsofdefinedbenefit Indian accounting 3495 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 BenefitPlansOfOtherComprehensiveIncome plans of other comprehensive income standard IncomeTaxRelatingToShareOfOtherComprehensiv Aggregated income tax relating to share of other Indian accounting 3496 ind-as eIncomeOfAssociatesAndJointVenturesAccounted comprehensive income of associates and joint ventures http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 standard ForUsingEquityMethod accounted for using equity method IncomeTaxRelatingToShareOfOtherComprehensiv Income tax relating to share of other comprehensive eIncomeOfAssociatesAndJointVenturesAccounted income of associates and joint ventures accounted for Indian accounting 3497 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 ForUsingEquityMethodThatWillBeReclassifiedTo usingequitymethodthatwillbereclassifiedtoprofitor standard ProfitOrLoss loss IncomeTaxRelatingToShareOfOtherComprehensiv Income tax relating to share of other comprehensive eIncomeOfAssociatesAndJointVenturesAccounted income of associates and joint ventures accounted for Indian accounting 3498 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 ForUsingEquityMethodThatWillNotBeReclassifiedusingequitymethodthatwillnotbereclassifiedtoprofitor standard ToProfitOrLoss loss Indian accounting 3499 ind-as IncreaseDecreaseInAccountingEstimate Increase (decrease) in accounting estimate http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 39 standard IncreaseDecreaseInAccumulatedDeferredTaxReco Increase(decrease)inaccumulateddeferredtaxrecognised Indian accounting 3500 ind-as gnisedInOtherComprehensiveIncomeDueToChang http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 in other comprehensive income due to change in tax rate standard eInTaxRate IncreaseDecreaseInAggregateDifferenceBetweenF Increase (decrease) in aggregate difference between fair Indian accounting 3501 ind-as airValueAtInitialRecognitionAndAmountDetermin valueatinitialrecognitionandtransactionpriceyettobe http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 28 b standard edUsingValuationTechniqueYetToBeRecognised recognised in profit or loss[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1114 Indian accounting 3502 ind-as IncreaseDecreaseInCashAndCashEquivalents Increase (decrease) in cash and cash equivalents http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard IncreaseDecreaseInCashAndCashEquivalentsBeforIncrease (decrease) in cash and cash equivalents before Indian accounting 3503 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 eEffectOfExchangeRateChanges effect of exchange rate changes standard IncreaseDecreaseInCashAndCashEquivalentsDisc Increase (decrease) in cash and cash equivalents, Indian accounting 3504 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 c ontinuedOperations discontinued operations standard IncreaseDecreaseInContingentConsiderationAssetsIncrease (decrease) in contingent consideration Assets Indian accounting 3505 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 b i Liability (liability) standard IncreaseDecreaseInContingentLiabilitiesRecognise Increase(decrease)incontingentliabilitiesrecognisedin Indian accounting 3506 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c dInBusinessCombination business combination standard Indian accounting 3507 ind-as IncreaseDecreaseInCreditDerivativeFairValue Increase (decrease) in credit derivative, fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G a standard IncreaseDecreaseInCreditDerivativeNominalAmou Indian accounting 3508 ind-as Increase (decrease) in credit derivative, nominal amount http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G a nt standard IncreaseDecreaseInCurrentTaxExpenseIncomeDueIncrease(decrease)incurrenttaxexpense(income)dueto Indian accounting 3509 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 34 ToRateRegulation rate regulation standard IncreaseDecreaseInDeferredAcquisitionCostsArisi Increase (decrease) in deferred acquisition costs arising 3510 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ngFromInsuranceContracts from insurance contracts IncreaseDecreaseInDeferredTaxExpenseIncomeDuIncrease(decrease)indeferredtaxexpense(income)due Indian accounting 3511 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 34 eToRateRegulation to rate regulation standard Indian accounting 3512 ind-as IncreaseDecreaseInDeferredTaxLiabilityAssets Increase (decrease) in deferred tax liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 standard IncreaseDecreaseInDefinedBenefitObligationDueT Increase (decrease) in defined benefitobligation due to Indian accounting 3513 ind-as oReasonablyPossibleDecreaseInActuarialAssumpti http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 a reasonably possible decrease in actuarial assumption standard on IncreaseDecreaseInDefinedBenefitObligationDueT Increase (decrease) in defined benefitobligation due to Indian accounting 3514 ind-as oReasonablyPossibleIncreaseInActuarialAssumpti http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 a reasonably possible increase in actuarial assumption standard on Statementofchangesinequity- 3515 ind-as IncreaseDecreaseInEquityShareCapital Increase (decrease) in share capital http://www.xbrl.org/2003/role/reference MCA Schedule III A 3516 ind-as IncreaseDecreaseInEquityShareCapital Increase (decrease) in share capital http://www.xbrl.org/2003/role/reference ICAI Common practice IncreaseDecreaseInExistingLiabilitiesContingentLiIncrease in existing liabilities, contingent liabilities Indian accounting 3517 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c abilitiesRecognisedInBusinessCombination recognised in business combination standard IncreaseDecreaseInExistingProvisionsOtherProvisi Indian accounting 3518 ind-as Increase in existing provisions, other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 b ons standard IncreaseDecreaseInExposureToCreditRiskOnLoan Increase (decrease) in exposure to credit risk on loan Indian accounting 3519 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I CommitmentsAndFinancialGuaranteeContracts commitments and financial guarantee contracts standard Indian accounting 3520 ind-as IncreaseDecreaseInFairValueMeasurementAssets Increase (decrease) in fair value measurement, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard IncreaseDecreaseInFairValueMeasurementDueTo Increase (decrease) in fair value measurement due to Indian accounting 3521 ind-as ChangeInOneOrMoreUnobservableInputsToReflecchange in one or more unobservable inputs to reflect http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii standard tReasonablyPossibleAlternativeAssumptionsAssetsreasonably possible alternative assumptions, assets IncreaseDecreaseInFairValueMeasurementDueTo Increase (decrease) in fair value measurement due to ChangeInOneOrMoreUnobservableInputsToReflecchange in one or more unobservable inputs to reflect Indian accounting 3522 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii tReasonablyPossibleAlternativeAssumptionsEntity reasonablypossiblealternativeassumptions,entity'sown standard sOwnEquityInstruments equity instruments1115 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseInFairValueMeasurementDueTo Increase (decrease) in fair value measurement due to ChangeInOneOrMoreUnobservableInputsToReflec Indian accounting 3523 ind-as change in one or more unobservable inputs to reflect http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii tReasonablyPossibleAlternativeAssumptionsLiabili standard reasonably possible alternative assumptions, liabilities ties IncreaseDecreaseInFairValueMeasurementEntitys Increase(decrease)infairvaluemeasurement,entity'sown Indian accounting 3524 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e OwnEquityInstruments equity instruments standard IncreaseDecreaseInFairValueMeasurementLiabiliti Indian accounting 3525 ind-as Increase (decrease) in fair value measurement, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e es standard Indian accounting 3526 ind-as IncreaseDecreaseInFinancialAssets Increase (decrease) in financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I standard IncreaseDecreaseInLiabilitiesUnderInsuranceContrIncrease(decrease)inliabilitiesunderinsurancecontracts 3527 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice actsAndReinsuranceContractsIssued and reinsurance contracts issued IncreaseDecreaseInNetDefinedBenefitLiabilityAss Indian accounting 3528 ind-as Increase (decrease) in net defined benefit liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 ets standard IncreaseDecreaseInNumberOfOrdinarySharesIssue Indian accounting 3529 ind-as Increase (decrease) in number of ordinary shares issued http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c d standard General Instructions - Balance 3530 ind-as IncreaseDecreaseInNumberOfSharesOutstanding Increase (decrease) in number of shares outstanding http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d) Indian accounting 3531 ind-as IncreaseDecreaseInNumberOfSharesOutstanding Increase (decrease) in number of shares outstanding http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iv standard IncreaseDecreaseInRegulatoryDeferralAccountCre Increase (decrease) in regulatorydeferral accountcredit Indian accounting 3532 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a ditBalances balances standard IncreaseDecreaseInRegulatoryDeferralAccountDebIncrease (decrease) in regulatory deferral account debit Indian accounting 3533 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a itBalances balances standard 3534 ind-as IncreaseDecreaseInReinsuranceAssets Increase (decrease) in reinsurance assets http://www.xbrl.org/2003/role/reference ICAI Common practice IncreaseDecreaseThroughAdjustmentsArisingFromIncrease (decrease) through adjustments arising from Indian accounting 3535 ind-as PassageOfTimeLiabilitiesUnderInsuranceContractspassageoftime,liabilitiesunderinsurancecontractsand http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e standard AndReinsuranceContractsIssued reinsurance contracts issued IncreaseDecreaseThroughAdjustmentsArisingFromIncrease (decrease) through adjustments arising from Indian accounting 3536 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e PassageOfTimeReinsuranceAssets passage of time, reinsurance assets standard IncreaseDecreaseThroughAmountsRecognisedInPrIncrease(decrease)throughamountsrecognisedinprofit ofitOrLossAggregateDifferenceBetweenFairValue orloss,aggregatedifferencebetweenfairvalueatinitial 3537 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice AtInitialRecognitionAndAmountDeterminedUsing recognitionandtransactionpriceyettoberecognisedin ValuationTechniqueYetToBeRecognised profit or loss IncreaseDecreaseThroughBalancesRecognisedInC Increase(decrease)throughbalancesrecognisedincurrent Indian accounting 3538 ind-as urrentPeriodInBalanceSheetRegulatoryDeferralAccperiodinbalanceSheet,regulatorydeferralaccountcredit http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a i standard ountCreditBalances balances IncreaseDecreaseThroughBalancesRecognisedInC Increase(decrease)throughbalancesrecognisedincurrent Indian accounting 3539 ind-as urrentPeriodInBalanceSheetRegulatoryDeferralAccperiodinbalanceSheet,regulatorydeferralaccountdebit http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a i standard ountDebitBalances balances IncreaseDecreaseThroughBusinessCombinationsA Increase (decrease) through business combinations and Indian accounting 3540 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 h ndDisposalsNetDefinedBenefitLiabilityAssets disposals, net defined benefit liability (assets) standard IncreaseDecreaseThroughBusinessCombinationsA Increase (decrease) through business combinations and Indian accounting 3541 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 h ndDisposalsReimbursementRights disposals, reimbursement rights standard IncreaseDecreaseThroughBusinessCombinationsD Increase (decrease) through business combinations, Indian accounting 3542 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 eferredTaxLiabilityAssets deferred tax liability (assets) standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1116 IncreaseDecreaseThroughChangeInDiscountRateC Increase (decrease) through change in discount rate, Indian accounting 3543 ind-as ontingentLiabilitiesRecognisedInBusinessCombina http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c contingent liabilities recognised in business combination standard tion IncreaseDecreaseThroughChangeInDiscountRateOIncrease(decrease)throughchangeindiscountrate,other Indian accounting 3544 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 e therProvisions provisions standard IncreaseDecreaseThroughChangesInDiscountRatesIncrease (decrease) through changes in discount rates, Indian accounting 3545 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii RegulatoryDeferralAccountCreditBalances regulatory deferral account credit balances standard IncreaseDecreaseThroughChangesInDiscountRatesIncrease (decrease) through changes in discount rates, Indian accounting 3546 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii RegulatoryDeferralAccountDebitBalances regulatory deferral account debit balances standard IncreaseDecreaseThroughChangesInForeignExcha Increase(decrease)throughchangesinforeignexchange Indian accounting 3547 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 e ngeRatesNetDefinedBenefitLiabilityAssets rates, net defined benefit liability (assets) standard IncreaseDecreaseThroughChangesInForeignExcha Increase(decrease)throughchangesinforeignexchange Indian accounting 3548 ind-as ngeRatesRegulatoryDeferralAccountCreditBalance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii rates, regulatory deferral account credit balances standard s IncreaseDecreaseThroughChangesInForeignExcha Increase(decrease)throughchangesinforeignexchange Indian accounting 3549 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii ngeRatesRegulatoryDeferralAccountDebitBalancesrates, regulatory deferral account debit balances standard IncreaseDecreaseThroughChangesInModelsOrRiskIncrease (decrease) through changes in models or risk 3550 ind-as ParametersExposureToCreditRiskOnLoanCommit parameters,exposuretocreditriskonloancommitments http://www.xbrl.org/2003/role/reference ICAI Common practice mentsAndFinancialGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughChangesInModelsOrRiskIncrease (decrease) through changes in models or risk 3551 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ParametersFinancialAssets parameters, financial assets IncreaseDecreaseThroughChangesInOwnershipInt Increase(decrease)throughchangesinownershipinterests Statementofchangesinequity- 3552 ind-as erestsInSubsidiariesThatDoNotResultInLossOfCon http://www.xbrl.org/2003/role/reference MCA Schedule III in subsidiaries that do not result in loss of control, equity B, common practice trol IncreaseDecreaseThroughChangesInOwnershipInt Increase(decrease)throughchangesinownershipinterests Indian accounting 3553 ind-as erestsInSubsidiariesThatDoNotResultInLossOfCon http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d iii in subsidiaries that do not result in loss of control, equity standard trol IncreaseDecreaseThroughChangesInOwnershipInt Increase(decrease)throughchangesinownershipinterests Indian accounting 3554 ind-as erestsInSubsidiariesThatDoNotResultInLossOfConinsubsidiariesthatdonotresultinlossofcontrol,equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 18 standard trolEquityAttributableToOwnersOfParent attributable to owners of parent IncreaseDecreaseThroughForeignExchangeAndOt Increase (decrease) through foreign exchange and other 3555 ind-as herMovementsExposureToCreditRiskOnLoanCom movements,exposuretocreditriskonloancommitments http://www.xbrl.org/2003/role/reference ICAI Common practice mitmentsAndFinancialGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughForeignExchangeAndOt Increase (decrease) through foreign exchange and other 3556 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice herMovementsFinancialAssets movements, financial assets IncreaseDecreaseThroughForeignExchangeAndOt Increase (decrease) through foreign exchange and other 3557 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice herMovementsFinancialAssetsAbstract movements, financial assets [Abstract] IncreaseDecreaseThroughForeignExchangeExposu Increase(decrease)throughforeignexchange,exposureto 3558 ind-as reToCreditRiskOnLoanCommitmentsAndFinancialcreditriskonloancommitmentsandfinancialguarantee http://www.xbrl.org/2003/role/reference ICAI Common practice GuaranteeContracts contracts IncreaseDecreaseThroughForeignExchangeFinanci Increase (decrease) through foreign exchange, financial 3559 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice alAssets assets IncreaseDecreaseThroughLossOfControlOfSubsidi Increase(decrease)throughlossofcontrolofsubsidiary, Indian accounting 3560 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 aryDeferredTaxLiabilityAssets deferred tax liability (assets) standard IncreaseDecreaseThroughModificationOfContract Increase (decrease) through modification of contractual Indian accounting 3561 ind-as ualCashFlowsExposureToCreditRiskOnLoanCom cashflows,exposuretocreditriskonloancommitments http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I b standard mitmentsAndFinancialGuaranteeContracts and financial guarantee contracts IncreaseDecreaseThroughModificationOfContract Increase (decrease) through modification of contractual Indian accounting 3562 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I b ualCashFlowsFinancialAssets cash flows, financial assets standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3563 ind-as DeferredAcquisitionCostsArisingFromInsuranceCo http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e deferred acquisition costs arising from insurance contracts standard ntracts1117 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3564 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 DeferredTaxLiabilityAssets deferred tax liability (assets) standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3565 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e vii Goodwill goodwill standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3566 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d vi GoodwillBusinessCombinations goodwill business combinations standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3567 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d vi InvestmentProperty investment property standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, 3568 ind-as LiabilitiesUnderInsuranceContractsAndReinsurancliabilities under insurance contracts and reinsurance http://www.xbrl.org/2003/role/reference ICAI Common practice eContractsIssued contracts issued IncreaseDecreaseThroughNetExchangeDifferences General Instructions - Balance 3569 ind-as Increase (decrease) through net exchange differences http://www.xbrl.org/2003/role/reference MCA Schedule III OtherIntangibleAssets sheet -A. IV (ii) IncreaseDecreaseThroughNetExchangeDifferences Indian accounting 3570 ind-as Increase (decrease) through net exchange differences http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e vii OtherIntangibleAssets standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3571 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 OtherProvisions other provisions standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3572 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e viii PropertyPlantAndEquipment property, plant and equipment standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3573 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 e ReimbursementRightsAtFairValue reimbursement rights, at fair value standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 3574 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e ReinsuranceAssets reinsurance assets standard IncreaseDecreaseThroughNewTransactionsAggreg Increase (decrease) through new transactions, aggregate ateDifferenceBetweenFairValueAtInitialRecognitio 3575 ind-as difference between fair value at initial recognition and http://www.xbrl.org/2003/role/reference ICAI Common practice nAndAmountDeterminedUsingValuationTechniqu transaction price yet to be recognised in profit or loss eYetToBeRecognised IncreaseDecreaseThroughOtherChangesDeferredA Increase (decrease) through other changes, deferred 3576 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice cquisitionCostsArisingFromInsuranceContracts acquisition costs arising from insurance contracts Indian accounting 3577 ind-as IncreaseDecreaseThroughOtherChangesGoodwill Increase (decrease) through other changes, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e viii standard IncreaseDecreaseThroughOtherChangesInvestmen Increase (decrease) through other changes, investment Indian accounting 3578 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d viii tProperty property standard IncreaseDecreaseThroughOtherChangesLiabilities Increase(decrease)throughotherchanges,liabilitiesunder 3579 ind-as UnderInsuranceContractsAndReinsuranceContract http://www.xbrl.org/2003/role/reference ICAI Common practice insurance contracts and reinsurance contracts issued sIssued IncreaseDecreaseThroughOtherChangesNetDefine Increase (decrease) through other changes, net defined Indian accounting 3580 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 dBenefitLiabilityAssets benefit liability (assets) standard IncreaseDecreaseThroughOtherChangesOtherIntan General Instructions - Balance 3581 ind-as Increase (decrease) through other changes http://www.xbrl.org/2003/role/reference MCA Schedule III gibleAssets sheet -A. IV (ii) IncreaseDecreaseThroughOtherChangesOtherIntan Indian accounting 3582 ind-as Increase (decrease) through other changes http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e viii gibleAssets standard IncreaseDecreaseThroughOtherChangesPropertyPl Increase(decrease)throughotherchanges,property,plant Indian accounting 3583 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e ix antAndEquipment and equipment standard IncreaseDecreaseThroughOtherChangesRegulatoryIncrease (decrease) through other changes, regulatory Indian accounting 3584 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii DeferralAccountCreditBalances deferral account credit balances standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1118 IncreaseDecreaseThroughOtherChangesRegulatoryIncrease (decrease) through other changes, regulatory Indian accounting 3585 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii DeferralAccountDebitBalances deferral account debit balances standard IncreaseDecreaseThroughOtherChangesReinsuran Increase (decrease) through other changes, reinsurance Indian accounting 3586 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e ceAssets assets standard IncreaseDecreaseThroughOtherContributionsByO Increase(decrease)throughothercontributionsbyowners, Statementofchangesinequity- 3587 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III wners equity B IncreaseDecreaseThroughOtherContributionsByO Increase(decrease)throughothercontributionsbyowners, 3588 ind-as http://www.xbrl.org/2003/role/reference MCA wners equity IncreaseDecreaseThroughOtherContributionsByO Increase(decrease)throughothercontributionsbyowners, Indian accounting 3589 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d iii wners equity standard IncreaseDecreaseThroughOtherDistributionsToOwIncrease(decrease)throughotherdistributionstoowners, Statementofchangesinequity- 3590 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ners equity B IncreaseDecreaseThroughOtherDistributionsToOwIncrease(decrease)throughotherdistributionstoowners, 3591 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ners equity IncreaseDecreaseThroughOtherDistributionsToOwIncrease(decrease)throughotherdistributionstoowners, Indian accounting 3592 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d iii ners equity standard IncreaseDecreaseThroughOtherMovementsExposu Increase(decrease)throughothermovements,exposureto 3593 ind-as reToCreditRiskOnLoanCommitmentsAndFinancialcreditriskonloancommitmentsandfinancialguarantee http://www.xbrl.org/2003/role/reference ICAI Common practice GuaranteeContracts contracts IncreaseDecreaseThroughOtherMovementsFinanci Increase (decrease) through other movements, financial 3594 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice alAssets assets IncreaseDecreaseThroughShadowAccountingDefer Increase(decrease)throughshadowaccounting,deferred Indian accounting 3595 ind-as redAcquisitionCostsArisingFromInsuranceContract http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e acquisition costs arising from insurance contracts standard s IncreaseDecreaseThroughTimeValueOfMoneyAdj Increasethroughadjustmentsarisingfrompassageoftime, Indian accounting 3596 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 e ustmentOtherProvisions other provisions standard IncreaseDecreaseThroughTransfersAndOtherChan Statementofchangesinequity- 3597 ind-as Increase (decrease) through other changes, equity http://www.xbrl.org/2003/role/reference MCA Schedule III gesEquity B IncreaseDecreaseThroughTransfersAndOtherChan 3598 ind-as Increase (decrease) through other changes, equity http://www.xbrl.org/2003/role/reference ICAI Common practice gesEquity IncreaseDecreaseThroughTransfersAndOtherChan Indian accounting 3599 ind-as Increase (decrease) through other changes, equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d gesEquity standard 3600 ind-as DescriptionOfOtherTemporaryDifferences Description of other temporary differences http://www.xbrl.org/2003/role/reference ICAI Common practice DescriptionOfOtherFinancialAssetsAtFairValueCla 3601 ind-as Description of other financial assets at fair value class http://www.xbrl.org/2003/role/reference ICAI Common practice ss IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, Indian accounting 3602 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e gesGoodwill goodwill standard IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, Indian accounting 3603 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d vii gesGoodwillBusinessCombinations goodwill business combinations standard IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, General Instructions - Balance 3604 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III gesOtherIntangibleAssets other intangible assets sheet -A. IV (ii) IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, Indian accounting 3605 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e gesOtherIntangibleAssets other intangible assets standard IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, General Instructions - Balance 3606 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III gesOtherIntangibleAssetsAbstract other intangible assets [Abstract] sheet -A. IV (ii) IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, Indian accounting 3607 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 gesOtherProvisions other provisions standard IncreaseDecreaseThroughTransfersAndOtherChan Increase(decrease)throughtransfersandotherchanges, Indian accounting 3608 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e gesPropertyPlantAndEquipment property, plant and equipment standard1119 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] IncreaseDecreaseThroughTransfersExposureToCreIncrease (decrease)through transfers,exposure tocredit Indian accounting 3609 ind-as ditRiskOnLoanCommitmentsAndFinancialGuarant risk on loan commitments and financial guarantee http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I d standard eeContracts contracts Indian accounting 3610 ind-as IncreaseDecreaseThroughTransfersFinancialAssetsIncrease (decrease) through transfers, financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I d standard Indian accounting 3611 ind-as IncreaseDecreaseThroughTransfersGoodwill Increase (decrease) through transfers, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard IncreaseDecreaseThroughTransfersLiabilitiesUnde Increase (decrease) through transfers, liabilities under 3612 ind-as rInsuranceContractsAndReinsuranceContractsIssu http://www.xbrl.org/2003/role/reference ICAI Common practice insurance contracts and reinsurance contracts issued ed IncreaseDecreaseThroughTransfersOtherIntangibleIncrease (decrease) through transfers, other intangible General Instructions - Balance 3613 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III Assets assets sheet -A. IV (ii) IncreaseDecreaseThroughTransfersOtherIntangibleIncrease (decrease) through transfers, other intangible Indian accounting 3614 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e Assets assets standard IncreaseDecreaseThroughTransfersPropertyPlantA Increase(decrease)throughtransfers,property,plantand Indian accounting 3615 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e ndEquipment equipment standard IncreaseDecreaseThroughTransfersToDisposalGro Increase(decrease)throughtransferstodisposalgroups, 3616 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice upsRegulatoryDeferralAccountCreditBalances regulatory deferral account credit balances IncreaseDecreaseThroughTransfersToDisposalGro Increase(decrease)throughtransferstodisposalgroups, 3617 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice upsRegulatoryDeferralAccountDebitBalances regulatory deferral account debit balances IncreaseInEquityShareCapitalDuringPeriodAbstrac 3618 ind-as Increase in equity share capital during period [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice t IncreaseInFairValueMeasurementDueToChangeIn Increaseinfairvaluemeasurementduetochangeinoneor Indian accounting 3619 ind-as OneOrMoreUnobservableInputsToReflectReasona more unobservable inputs to reflect reasonablypossible http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii standard blyPossibleAlternativeAssumptionsAssets alternative assumptions, assets IncreaseInFairValueMeasurementDueToChangeIn Increaseinfairvaluemeasurementduetochangeinoneor OneOrMoreUnobservableInputsToReflectReasona Indian accounting 3620 ind-as more unobservable inputs to reflect reasonablypossible http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii blyPossibleAlternativeAssumptionsEntitysOwnEqu standard alternative assumptions, entity's own equity instruments ityInstruments IncreaseInFairValueMeasurementDueToChangeIn Increaseinfairvaluemeasurementduetochangeinoneor Indian accounting 3621 ind-as OneOrMoreUnobservableInputsToReflectReasona more unobservable inputs to reflect reasonablypossible http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 h ii standard blyPossibleAlternativeAssumptionsLiabilities alternative assumptions, liabilities General Instructions - Balance 3622 ind-as IncreaseInNumberOfSharesOutstandingAbstract Increase in number of shares outstanding [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d) Indian accounting 3623 ind-as IncreaseInNumberOfSharesOutstandingAbstract Increase in number of shares outstanding [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iv standard IncreaseThroughAdjustmentsArisingFromPassage Increasethroughadjustmentsarisingfrompassageoftime, Indian accounting 3624 ind-as OfTimeContingentLiabilitiesRecognisedInBusines http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c contingent liabilities recognised in business combination standard sCombination IncreaseThroughItemsAcquiredInBusinessCombin Increasethroughitemsacquiredinbusinesscombination, Indian accounting 3625 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii ationRegulatoryDeferralAccountDebitBalances regulatory deferral account debit balances standard IncreaseThroughItemsAssumedInBusinessCombin Increasethroughitemsassumedinbusinesscombination, Indian accounting 3626 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii ationRegulatoryDeferralAccountCreditBalances regulatory deferral account credit balances standard IncreaseThroughOriginationOrPurchaseExposureT Increase through origination or purchase, exposure to Indian accounting 3627 ind-as oCreditRiskOnLoanCommitmentsAndFinancialGu creditriskonloancommitmentsandfinancialguarantee http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I a standard aranteeContracts contracts IncreaseThroughOriginationOrPurchaseFinancialA Indian accounting 3628 ind-as Increase through origination or purchase, financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35I a ssets standard IncrementalFairValueGrantedModifiedSharebased Incremental fair value granted, modified share-based Indian accounting 3629 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 c ii PaymentArrangements payment arrangements standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1120 Indian accounting 3630 ind-as IndAsAdjustmentForComprehensiveIncome Ind AS Adjustment for comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 standard Indian accounting 3631 ind-as IndAsAdjustmentForEquity Ind AS Adjustment for equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 b standard Indian accounting 3632 ind-as IndAsAdjustmentForProfitLossForThePeriod Ind AS Adjustment for profit (loss) for the period http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 standard 3633 ind-as IndemnityForGuaranteesGivenByBankMember Indemnity for guarantees given by bank [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice IndemnityForGuaranteesGivenByFinancialInstituti Indemnity for guarantees given by financial institutions 3634 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice onsMember [Member] IndicationOfHowFrequentlyHedgingRelationships Indication of how frequently hedging relationships are Indian accounting 3635 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23C b iii AreDiscontinuedAndRestarted discontinued and restarted standard IndicationOfOtherFormsOfGovernmentAssistance Indicationofotherformsofgovernmentassistancewith Indian accounting 3636 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind-As 20 39 b WithDirectBenefitsForEntity direct benefits for entity standard IndicationOfUncertaintiesOfAmountOrTimingOfO Indicationofuncertaintiesofamountortimingofoutflows Indian accounting 3637 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 86 b utflowsContingentLiabilities contingent liabilities standard IndicationOfUncertaintiesOfAmountOrTimingOfO Indication of uncertainties of amount or timing of Indian accounting 3638 ind-as utflowsContingentLiabilitiesInBusinessCombinatio http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c outflows, contingent liabilities in business combination standard n IndicationOfUncertaintiesOfAmountOrTimingOfO Indication of uncertainties of amount or timing of Indian accounting 3639 ind-as utflowsContingentLiabilitiesInBusinessCombinatio http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j outflows, contingent liabilities in business combination standard n IndicationOfUncertaintiesOfAmountOrTimingOfO Indication of uncertainties of amount or timing of Indian accounting 3640 ind-as utflowsContingentLiabilitiesInBusinessCombinatio http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 j i outflows, contingent liabilities in business combination standard n IndicationOfUncertaintiesOfAmountOrTimingOfO Indicationofuncertaintiesofamountortimingofoutflows Indian accounting 3641 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 85 b utflowsOtherProvisions other provisions standard Indian accounting 3642 ind-as IndividualAssetsOrCashGeneratingUnitsAxis Individual assets or cash generating units [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 standard IndividualAssetsOrCashgeneratingUnitsWithSignif Indian accounting 3643 ind-as icantAmountOfGoodwillOrIntangibleAssetsWithInCash-generating units [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 standard definiteUsefulLivesAxis InformationAboutCollateralHeldAsSecurityAndOt Information about collateral held as security and other Indian accounting 3644 ind-as herCreditEnhancementsForCreditimpairedFinancia credit enhancements for credit-impaired financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 c standard lAssetsExplanatory [Text Block] InformationAboutConsequencesOfNoncompliance Informationaboutconsequencesofnon-compliancewith Indian accounting 3645 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 135 e WithExternallyImposedCapitalRequirements externally imposed capital requirements standard InformationAboutContingentAssetsThatDisclosure Informationaboutcontingentassetsthatdisclosureisnot Indian accounting 3646 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 91 IsNotPracticable practicable standard InformationAboutContingentLiabilitiesThatDisclosInformationaboutcontingentliabilitiesthatdisclosureis Indian accounting 3647 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 91 ureIsNotPracticable not practicable standard Indian accounting 3648 ind-as InformationAboutEntitysDefinitionsOfDefault Information about entity's definitions of default http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F b standard InformationAboutExposuresToMarketRiskArising Informationaboutexposurestomarketriskarisingfrom Indian accounting 3649 ind-as FromEmbeddedDerivativesContainedInHostInsura http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39 e embedded derivatives contained in host insurance contract standard nceContract InformationAboutGroupsOrPortfoliosOfFinancialI Information about groups or portfolios of financial Indian accounting 3650 ind-as nstrumentsWithParticularFeaturesThatCouldAffect instrumentswithparticularfeaturesthatcouldaffectlarge http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8H standard LargePortionOfThatGroup portion of that group1121 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] InformationAboutHowDesignatedRiskComponent Informationabouthowdesignatedriskcomponentrelates Indian accounting 3651 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22C b RelatesToHedgedItemInItsEntiretyExplanatory to hedged item in its entirety [Text Block] standard InformationAboutHowEntityDeterminedRiskCompInformationabouthowentitydeterminedriskcomponent Indian accounting 3652 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22C a onentDesignatedAsHedgedItemExplanatory designated as hedged item [Text Block] standard InformationAboutHowExpectedVolatilityWasDete Informationabouthowexpectedvolatilitywasdetermined, Indian accounting 3653 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a ii rminedShareOptionsGranted share options granted standard InformationAboutHowFairValueWasMeasuredSha Information about how fair value was measured, share Indian accounting 3654 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a reOptionsGranted options granted standard InformationAboutHowFairWasDeterminedIfNotO Informationabouthowfairwasdeterminedifnotonbasis Indian accounting 3655 ind-as nBasisOfObservableMarketOtherEquityInstrument http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b i of observable market, other equity instruments granted standard sGranted InformationAboutHowMaximumExposureToLoss Informationabouthowmaximumexposuretolossfrom Indian accounting 3656 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 c FromInterestsInStructuredEntitiesIsDetermined interests in structured entities is determined standard InformationAboutHowMaximumExposureToLossI Informationabouthowmaximumexposuretolossfrom Indian accounting 3657 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E c sDetermined continuing involvement is determined standard Indian accounting 3658 ind-as InformationAboutMajorCustomers Information about major customers http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard Indian accounting 3659 ind-as InformationAboutMarketForFinancialInstruments Information about market for financial instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 c standard InformationAboutSignificantJudgementsAndAssu Informationaboutsignificantjudgementsandassumptions Indian accounting 3660 ind-as mptionsMadeInDeterminingThatEntityIsInvestmen http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 9A made in determining that entity is investment entity standard tEntity InformationAboutUltimateRiskManagementStrategInformation about ultimate risk management strategyin Indian accounting 3661 ind-as yInRelationToHedgingRelationshipsThatEntityFre relation to hedging relationships that entity frequently http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23C b i standard quentlyResets resets InformationAboutWhetherAndHowEntityIntendsT Information about whether and how entity intends to Indian accounting 3662 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 30 d oDisposeOfFinancialInstruments dispose of financial instruments standard InformationHowFairValueWasMeasuredOtherEquiInformation how fair value was measured, other equity Indian accounting 3663 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b tyInstrumentsGranted instruments granted standard Indian accounting 3664 ind-as InformationOnEntitysWriteoffPolicy Information on entity's write-off policy http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F e standard InformationOnHowEntityDeterminedThatFinancialInformationonhowentitydeterminedthatfinancialassets Indian accounting 3665 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F d AssetsAreCreditimpairedFinancialAssets are credit-impaired financial assets standard InformationOnHowEntityDeterminedWhetherCred Informationonhowentitydeterminedwhethercreditrisk Indian accounting 3666 ind-as itRiskOfFinancialInstrumentsHasIncreasedSignific offinancialinstrumentshasincreasedsignificantlysince http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F a standard antlySinceInitialRecognition initial recognition InformationOnHowIncrementalFairValueGranted Information on how incremental fair value granted was Indian accounting 3667 ind-as WasMeasuredModifiedSharebasedPaymentArrang http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 c iii measured, modified share-based payment arrangements standard ements InformationOnHowInstrumentsWereGroupedIfExp Informationonhowinstrumentsweregroupedifexpected Indian accounting 3668 ind-as ectedCreditLossesWereMeasuredOnCollectiveBasi http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F c credit losses were measured on collective basis standard s InformationOnHowRequirementsForModification Information on how requirements for modification of Indian accounting 3669 ind-as OfContractualCashFlowsOfFinancialAssetsHaveB contractual cash flows of financial assets have been http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35F f standard eenApplied applied General Instructions - PL - 7; 3670 ind-as InformationTechnologyExpenses Information technology expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice InformationWhetherAndHowExpectedDividends Information whether and how expected dividends were Indian accounting 3671 ind-as WereIncorporatedIntoMeasurementOfFairValueOt incorporatedintomeasurementoffairvalue,otherequity http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b ii standard herEquityInstrumentsGranted instruments granted[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1122 InformationWhetherAndHowOtherFeaturesWereInInformation whether and how other features were Indian accounting 3672 ind-as corporatedIntoMeasurementOfFairValueOtherEquiincorporatedintomeasurementoffairvalue,otherequity http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b iii standard tyInstrumentsGranted instruments granted InformationWhetherAndHowOtherFeaturesWereInInformation whether and how other features were Indian accounting 3673 ind-as corporatedIntoMeasurementOfFairValueShareOpti incorporatedintomeasurementoffairvalue,shareoptions http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a iii standard onsGranted granted InformationWhetherEntityCompliedWithAnyExter Informationwhetherentitycompliedwithanyexternally Indian accounting 3674 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 135 d nallyImposedCapitalRequirements imposed capital requirements standard InformationWhetherRecoverableAmountOfAssetsI InformationwhetherrecoverableamountofAssetsisfair Indian accounting 3675 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 e sFairValueLessCostsToSellOrValueInUse value less costs of disposal or value in use standard Indian accounting 3676 ind-as InitiallyAppliedIndASsAxis Initially applied Ind ASs [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 standard General Instructions - PL - 7; 3677 ind-as Insurance Insurance http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 3678 ind-as InsuranceContractsMember Insurance contracts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard Indian accounting 3679 ind-as InsuranceCostApportionedContract Insurance cost apportioned contract http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 18 (a) standard IntangibleAssetsAcquiredByWayOfGovernmentGr Indian accounting 3680 ind-as Intangible assets acquired by way of government grant http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 c ii ant standard Indian accounting 3681 ind-as IntangibleAssetsFairValueUsedAsDeemedCost Intangible Assets fair value used as deemed cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Indian accounting 3682 ind-as IntangibleAssetsMaterialToEntity Intangible assets material to entity http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 b standard Indian accounting 3683 ind-as IntangibleAssetsMaterialToEntityAxis Intangible assets material to entity [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 b standard IntangibleAssetsOtherThanInternallyGeneratedMe Indian accounting 3684 ind-as Intangible assets other than internally generated [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 mber standard Indian accounting 3685 ind-as IntangibleAssetsPledgedAsSecurityForLiabilities Intangible assets pledged as security for liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 d standard IntangibleAssetsRelatingToInsuranceContractsAcqIntangibleassetsrelatingtoinsurancecontractsacquiredin 3686 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice uiredInBusinessCombinationsOrPortfolioTransfers business combinations or portfolio transfers PartIof-Balancesheet-Assets 3687 ind-as IntangibleAssetsUnderDevelopment Intangible assets under development http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (f) Indian accounting 3688 ind-as IntangibleAssetsUnderDevelopment Intangible assets under development http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 g standard Indian accounting 3689 ind-as IntangibleAssetsWhoseTitleIsRestricted Intangible assets whose title is restricted http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 d standard Indian accounting 3690 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 134 b standard Indian accounting 3691 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 135 b standard Indian accounting 3692 ind-as IntangibleAssetsWithIndefiniteUsefulLife Intangible assets with indefinite useful life http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 a standard Indian accounting 3693 ind-as IntangibleAssetsWithIndefiniteUsefulLifeAxis Intangible assets with indefinite useful life [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 a standard1123 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3694 ind-as IntercorporateBorrowingsMember Intercorporate borrowings [Member] http://www.xbrl.org/2003/role/reference MCA 3695 ind-as IntercorporateDepositsMember Intercorporate deposits [Member] http://www.xbrl.org/2003/role/reference MCA 3696 ind-as InterestAccruedOnBorrowings Interest accrued on borrowings http://www.xbrl.org/2003/role/reference ICAI Common practice 3697 ind-as InterestAccruedOnPublicDeposits Interest accrued on public deposits http://www.xbrl.org/2003/role/reference ICAI Common practice 3698 ind-as InterestAccruedOthers Interest accrued others http://www.xbrl.org/2003/role/reference ICAI Common practice GeneralInstructions-PL-5(c) 3699 ind-as InterestOnIncomeTaxRefund Interest on income tax refund http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice Indian accounting 3700 ind-as InterestCostsCapitalised Interest costs capitalised http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3701 ind-as InterestCostsIncurred Interest costs incurred http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard The Micro, small Ministry ofand medium 3702 ind-as InterestDueRemainingUnpaid Interest due remaining unpaid http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (i) justice development act, 2006 3703 ind-as InterestDueRemainingUnpaid Interest due remaining unpaid http://www.xbrl.org/2003/role/reference ICAI Common practice 3704 ind-as InterestExpense Interest expense http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (e) Indian accounting 3705 ind-as InterestExpenseAbstract Interest expense [Abstract] http://www.xbrl.org/2003/role/reference ICAI General Instructions - PL - 7 (e) standard Indian accounting 3706 ind-as InterestExpenseBorrowingCosts Interest expense borrowing costs http://www.xbrl.org/2003/role/reference ICAI Ind AS 23 standard GeneralInstructions-PL-7(e); 3707 ind-as InterestExpenseBorrowings Interest expense borrowings http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3708 ind-as InterestExpenseCurrentLoans Interest expense current loans http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3709 ind-as InterestExpenseCurrentLoansAbstract Interest expense current loans [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3710 ind-as InterestExpenseCurrentLoansBanks Interest expense current loans, banks http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3711 ind-as InterestExpenseCurrentLoansOthers Interest expense current loans, others http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3712 ind-as InterestExpenseDebtSecurities Interest expense debt securities http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3713 ind-as InterestExpenseDeposits Interest expense deposits http://www.xbrl.org/2003/role/reference MCA Schedule III common practice InterestExpenseForFinancialLiabilitiesNotAtFairV Interestexpenseforfinancialliabilitiesnotatfairvalue Indian accounting 3714 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 b alueThroughProfitOrLoss through profit or loss standard InterestExpenseIncomeNetDefinedBenefitLiability Interest expense (income), net defined benefit liability Indian accounting 3715 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 b Assets (assets) standard GeneralInstructions-PL-7(e); 3716 ind-as InterestExpenseNoncurrentLoans Interest expense non-current loans http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3717 ind-as InterestExpenseNoncurrentLoansAbstract Interest expense non-current loans [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3718 ind-as InterestExpenseNoncurrentLoansBanks Interest expense non-current loans, banks http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3719 ind-as InterestExpenseNoncurrentLoansOthers Interest expense non-current loans, others http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(e); 3720 ind-as InterestExpenseOtherBorrowings Interest expense other borrowings http://www.xbrl.org/2003/role/reference MCA Schedule III common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1124 Indian accounting 3721 ind-as InterestExpenseReportableSegment Interest expense reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 d standard InterestFromCustomersOnAmountsOverdueCurrenInterest from customers on amounts overdue, current 3722 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice tInvestments investments InterestFromCustomersOnAmountsOverdueNoncu Interestfromcustomersonamountsoverdue,non-current 3723 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice rrentInvestments investments 3724 ind-as InterestIncome Interest income http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 5 (a) GeneralInstructions-PL-5(a), 3725 ind-as InterestIncomeAbstract Interest income [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (d) Interestrevenuerecognisedforassetsreclassifiedoutof InterestIncomeExpenseRecognisedForAssetsRecla fairvaluethroughprofitorlosscategoryintoamortised Indian accounting 3726 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12C b ssifiedIntoMeasuredAtAmortisedCost cost or fair value through other comprehensive income standard category InterestIncomeForFinancialAssetsMeasuredAtAmoInterestrevenueforfinancialassetsmeasuredatamortised Indian accounting 3727 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 b rtisedCost cost standard InterestIncomeForFinancialAssetsNotAtFairValue Interest income for financial assets not at fair value Indian accounting 3728 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 b ThroughProfitOrLoss through profit or loss standard 3729 ind-as InterestIncomeOnCurrentInvestments Interest income on current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 3730 ind-as InterestIncomeOnCurrentInvestmentsAbstract Interest income on current investments [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice 3731 ind-as InterestIncomeOnNoncurrentInvestments Interest income on non-current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 3732 ind-as InterestIncomeOnNoncurrentInvestmentsAbstract Interest income on non-current investments [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 3733 ind-as InterestIncomeReimbursementRights Interest income, reimbursement rights http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 b standard GeneralInstructions-PL-7(e); 3734 ind-as InterestLeaseFinancing Interest lease financing http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-5(a), 3735 ind-as InterestOnCurrentDebtSecurities Interest on current debt securities http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-5(a), 3736 ind-as InterestOnCurrentGovernmentSecurities Interest on current government securities http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-5(a), 3737 ind-as InterestOnCurrentIntercorporateDeposits Interest on current intercorporate deposits http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 3738 ind-as InterestOnDepositsAccruedAndDueButNotPaid Interest on deposits accrued and due but not paid http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Segment-A Part B (III) 3739 ind-as InterestOnFixedDepositsCurrentInvestments Interest on fixed deposits, current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 3740 ind-as InterestOnFixedDepositsNoncurrentInvestments Interest on fixed deposits, non-current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 3741 ind-as InterestOnNoncurrentDebtSecurities Interest on non-current debt securities http://www.xbrl.org/2003/role/reference ICAI Common practice 3742 ind-as InterestOnNoncurrentGovernmentSecurities Interest on non-current government securities http://www.xbrl.org/2003/role/reference ICAI Common practice 3743 ind-as InterestOnNoncurrentIntercorporateDeposits Interest on non-current intercorporate deposits http://www.xbrl.org/2003/role/reference ICAI Common practice GeneralInstructions-PL-5(a), 3744 ind-as InterestOnOtherCurrentInvestments Interest on other current investments http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 3745 ind-as InterestOnOtherNoncurrentInvestments Interest on other non-current investments http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 3746 ind-as InterestPaidClassifiedAsFinancingActivities Interest paid classified as financing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 standard Indian accounting 3747 ind-as InterestPaidClassifiedAsOperatingActivities Interest paid classified as operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 standard1125 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 3748 ind-as InterestRateRiskMember Interest rate risk [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Defined terms standard Indian accounting 3749 ind-as InterestRateSignificantUnobservableInputsAssets Interest rate, significant unobservable inputs, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 a standard InterestRateSignificantUnobservableInputsEntitys Interestrate,significantunobservableinputs,entity'sown Indian accounting 3750 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 a OwnEquityInstruments equity instruments standard InterestRateSignificantUnobservableInputsLiabiliti Indian accounting 3751 ind-as Interest rate, significant unobservable inputs, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B36 a es standard Indian accounting 3752 ind-as InterestRateSwapContractMember Interest rate swap contract [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3753 ind-as InterestRateTypesMember Interest rate types [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 standard Indian accounting 3754 ind-as InterestReceivedClassifiedAsInvestingActivities Interest received classified as investing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 standard Indian accounting 3755 ind-as InterestReceivedClassifiedAsOperatingActivities Interest received classified as operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 31 standard Indian accounting 3756 ind-as InterestRevenueExpenseReportableSegment Interest income (expense) reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard InterestRevenueExpenseReportableSegmentAbstra Indian accounting 3757 ind-as Interest revenue expense reportable segment [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 c ct standard InterestRevenueForFinancialAssetsMeasuredAtFai Interestrevenueforfinancialassetsmeasuredatfairvalue Indian accounting 3758 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 b rValueThroughOtherComprehensiveIncome through other comprehensive income standard 3759 ind-as InterestUnclaimedAmount Interest unclaimed amount http://www.xbrl.org/2003/role/reference MCA Statementofchangesinequity- 3760 ind-as InterimDividendAppropriation Interim dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 3761 ind-as InterimDividendAppropriationAbstract Interim dividend appropriation [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 3762 ind-as InterimEquityDividendAppropriation Interim equity dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Statementofchangesinequity- 3763 ind-as InterimSpecialDividendAppropriation Interim special dividend appropriation http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice InternallyGeneratedAndOtherThanInternallyGener Internallygenerated and other than internallygenerated Indian accounting 3764 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 atedIntangibleAssetsMember intangible assets [Member] standard Indian accounting 3765 ind-as InternallyGeneratedIntangibleAssetsMember Internally generated intangible assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 standard IntrinsicValueOfLiabilitiesFromSharebasedPayme Intrinsic value of liabilities from share-based payment Indian accounting 3766 ind-as ntTransactionsForWhichCounterpartysRightToCas transactionsforwhichcounterparty'srighttocashorother http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 51 b ii standard hOrOtherAssetsVested2011 assets vested PartIof-Balancesheet-Assets 3767 ind-as Inventories Inventories http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (a) Indian accounting 3768 ind-as Inventories Inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 g standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1126 Indian accounting 3769 ind-as Inventories Inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 68 standard Indian accounting 3770 ind-as Inventories Inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 b standard Indian accounting 3771 ind-as InventoriesAtFairValueLessCostsToSell Inventories, at fair value less costs to sell http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 c standard Indian accounting 3772 ind-as InventoriesAtNetRealisableValue Inventories, at net realisable value http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 standard General Instructions - Balance 3773 ind-as InventoriesNotesAbstract Inventories notes [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) Indian accounting 3774 ind-as InventoriesPledgedAsSecurityForLiabilities Inventories pledged as security for liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 h standard Indian accounting 3775 ind-as InventoryCostFormulas Description of inventory cost formulas http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 a standard Indian accounting 3776 ind-as InventoryRecognisedAsOfAcquisitionDate Inventory recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard Indian accounting 3777 ind-as InventoryWritedown Inventory write-down http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 e standard Indian accounting 3778 ind-as InventoryWritedown Inventory write-down http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 a standard Indian accounting 3779 ind-as InvestmentsAccountedForUsingEquityMethod Investments accounted for using equity method http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 e standard InvestmentAccountedForUsingEquityMethodOfAs Investments accounted for using equity method of Indian accounting 3780 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 sociate associate standard InvestmentAccountedForUsingEquityMethodRepo Investmentsaccountedforusingequitymethodreportable Indian accounting 3781 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 24 a rtableSegment segment standard InvestmentFundsAmountContributedToFairValue Investmentfunds,amountcontributedtofairvalueofplan Indian accounting 3782 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 f OfPlanAssets assets standard Indian accounting 3783 ind-as InvestmentFundsMember Investment funds [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B23 c standard 3784 ind-as InvestmentInGovernmentCompanies Investment in government companies http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 3785 ind-as InvestmentInSubsidiaryCompanies Investment in subsidiary companies http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 PartIof-Balancesheet-Assets 3786 ind-as InvestmentProperty Investment property http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (c) Indian accounting 3787 ind-as InvestmentProperty Investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 76 standard Indian accounting 3788 ind-as InvestmentProperty Investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d standard Indian accounting 3789 ind-as InvestmentPropertyFairValueUsedAsDeemedCost Investment property fair value used as deemed cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Indian accounting 3790 ind-as InvestmentPropertyMember Investment property [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard1127 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] InvestmentsAccountedForUsingEquityMethodMe Indian accounting 3791 ind-as Investments accounted for using equity method [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 mber standard InvestmentsInEquityInstrumentsMeasuredAtFairV Investmentsinequityinstrumentsdesignatedatfairvalue Indian accounting 3792 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A c alueThroughOtherComprehensiveIncomeAxis through other comprehensive income [Axis] standard InvestmentsInEquityInstrumentsMeasuredAtFairV Investmentsinequityinstrumentsdesignatedatfairvalue Indian accounting 3793 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11A c alueThroughOtherComprehensiveIncomeMember through other comprehensive income [Member] standard InvestmentsInEquityInstrumentsMeasuredAtFairV Investmentsinequityinstrumentsdesignatedatfairvalue Indian accounting 3794 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 8 h alueThroughOtherComprehensiveIncomeMember through other comprehensive income [Member] standard General Instructions - Balance 3795 ind-as InvestmentsInEquityInstrumentsMember Investments in equity instruments [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice DiscussionOfImpactThatInitialApplicationOfIndAsDiscussionofimpactthatinitialapplicationofnewIndAS Indian accounting 3796 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 31 e i IsExpectedToHaveOnFinancialStatements is expected to have on financial statements standard IssueCostsNotRecognisedAsExpenseForTransactioIssue costs not recognised as expense for transaction Indian accounting 3797 ind-as nRecognisedSeparatelyFromAcquisitionOfAssetsA recognised separately from acquisition of assets and http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 m standard ndAssumptionOfLiabilitiesInBusinessCombinationassumption of liabilities in business combination Indian accounting 3798 ind-as IssuesFairValueMeasurementAssets Issues, fair value measurement, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard IssuesFairValueMeasurementEntitysOwnEquityIns Issues, fair value measurement, entity's own equity Indian accounting 3799 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii truments instruments standard Indian accounting 3800 ind-as IssuesFairValueMeasurementLiabilities Issues, fair value measurement, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard Indian accounting 3801 ind-as JointOperationsAxis Joint operations [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 c standard Indian accounting 3802 ind-as JointVenturesAxis Joint ventures [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 3803 ind-as JointVenturesAxis Joint ventures [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 b standard Indian accounting 3804 ind-as JointVenturesAxis Joint ventures [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 3805 ind-as KeyManagementPersonnelCompensation Key management personnel compensation http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 17 standard KeyManagementPersonnelCompensationOtherLon Keymanagementpersonnelcompensation,otherlong-term Indian accounting 3806 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 17 c gtermBenefits employee benefits standard KeyManagementPersonnelCompensationPostempl Key management personnel compensation, post- Indian accounting 3807 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 17 b oymentBenefits employment benefits standard KeyManagementPersonnelCompensationSharebas Key management personnel compensation, share-based Indian accounting 3808 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 17 e edPayment payment standard KeyManagementPersonnelCompensationShorttermKey management personnel compensation, short-term Indian accounting 3809 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 17 a EmployeeBenefits employee benefits standard KeyManagementPersonnelCompensationTerminatiKey management personnel compensation, termination Indian accounting 3810 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 17 d onBenefits benefits standard 3811 ind-as KnowHowMember Know-how [Member] http://www.xbrl.org/2003/role/reference MCA[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1128 General Instructions - Balance 3812 ind-as LandMember Land [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (a) Indian accounting 3813 ind-as LandMember Land [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 a standard LaterThanFifteenYearsAndNotLaterThanTwentyY Later than fifteen years and notlater than twentyyears 3814 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice earsMember [Member] LaterThanFiveYearsAndNotLaterThanSevenYears Later than five years and not later than seven years 3815 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Member [Member] LaterThanFiveYearsAndNotLaterThanTenYearsM 3816 ind-as Later than five years and not later than ten years [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ember Indian accounting 3817 ind-as LaterThanFiveYearsMember Later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 b iii standard Indian accounting 3818 ind-as LaterThanFiveYearsMember Later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 g standard Indian accounting 3819 ind-as LaterThanFiveYearsMember Later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 a iii standard Indian accounting 3820 ind-as LaterThanFiveYearsMember Later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 a iii standard Indian accounting 3821 ind-as LaterThanFiveYearsMember Later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 a iii standard LaterThanFourYearsAndNotLaterThanFiveYears Later than four years and not later than five years 3822 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Member [Member] LaterThanOneMonthAndNotLaterThanThreeMont Later than one month and not later than three months Indian accounting 3823 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 b hsMember [Member] standard LaterThanOneMonthAndNotLaterThanThreeMont Later than one month and not later than three months Indian accounting 3824 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11 b hsMember [Member] standard LaterThanOneMonthAndNotLaterThanTwoMonth Later than one month and not later than two months Indian accounting 3825 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c sMember [Member] standard LaterThanOneYearAndNotLaterThanFiveYearsMe Indian accounting 3826 ind-as Later than one year and not later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 a ii mber standard LaterThanOneYearAndNotLaterThanFiveYearsMe Indian accounting 3827 ind-as Later than one year and not later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 a ii mber standard LaterThanOneYearAndNotLaterThanFiveYearsMe Indian accounting 3828 ind-as Later than one year and not later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 b ii mber standard LaterThanOneYearAndNotLaterThanFiveYearsMe Indian accounting 3829 ind-as Later than one year and not later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 a ii mber standard LaterThanOneYearAndNotLaterThanFiveYearsMe Indian accounting 3830 ind-as Later than one year and not later than five years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11 d mber standard LaterThanOneYearAndNotLaterThanThreeYears Later than one year and not later than three years Indian accounting 3831 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 e Member [Member] standard LaterThanOneYearAndNotLaterThanTwoYearsM Indian accounting 3832 ind-as Later than one year and not later than two years [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c ember standard Indian accounting 3833 ind-as LaterThanOneYearMember Later than one year [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 61 b standard LaterThanSevenYearsAndNotLaterThanTenYears Later than seven years and not later than ten years 3834 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Member [Member]1129 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] LaterThanSixMonthsAndNotLaterThanOneYearM Later than six months and not later than one year Indian accounting 3835 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 d ember [Member] standard LaterThanTenYearsAndNotLaterThanFifteenYearsLater than ten years and not later than fifteen years 3836 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Member [Member] 3837 ind-as LaterThanTenYearsMember Later than ten years [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice LaterThanThreeMonthsAndNotLaterThanOneYearLater than three months and not later than one year Indian accounting 3838 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11 c Member [Member] standard LaterThanThreeMonthsAndNotLaterThanSixMont Later than three months and not later than six months Indian accounting 3839 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 c hsMember [Member] standard LaterThanThreeYearsAndNotLaterThanFiveYears Later than three years and not later than five years Indian accounting 3840 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 f Member [Member] standard LaterThanThreeYearsAndNotLaterThanFourYears Later than three years and not later than four years 3841 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Member [Member] LaterThanTwentyYearsAndNotLaterThanTwentyfi Laterthantwentyyearsandnotlaterthantwenty-fiveyears 3842 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice veYearsMember [Member] LaterThanTwoMonthsAndNotLaterThanThreeMo Later than twomonths andnotlaterthan threemonths 3843 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice nthsMember [Member] LaterThanTwoMonthsAndNotLaterThanThreeMo Later than twomonths andnotlaterthan threemonths Indian accounting 3844 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c nthsMember [Member] standard LaterThanTwoYearsAndNotLaterThanThreeYears Later than two years and not later than three years Indian accounting 3845 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c Member [Member] standard Indian accounting 3846 ind-as LeaseAndSubleasePaymentsRecognisedAsExpenseLease and sublease payments recognised as expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 c standard 3847 ind-as LeaseholdImprovementsMember Leasehold improvements [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 3848 ind-as LeaseReceivablesMember Lease receivables [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H b iii standard Indian accounting 3849 ind-as LeasesAsLesseeRelatedPartyTransactions Leases as lessee related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 d standard Indian accounting 3850 ind-as LeasesAsLessorRelatedPartyTransactions Leases as lessor related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 d standard GeneralInstructions-PL-7(a) 3851 ind-as LeaveEncashmentExpenses Leave encashment expenses http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice Indian accounting 3852 ind-as LegalProceedingsContingentLiabilityMember Legal proceedings contingent liability [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard Indian accounting 3853 ind-as LegalProceedingsProvisionMember Legal proceedings provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard General Instructions - PL - 7; 3854 ind-as LegalProfessionalCharges Legal professional charges http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 3855 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 standard Indian accounting 3856 ind-as Level1OfFairValueHierarchyMember Level 1 of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 3857 ind-as Level2And3OfFairValueHierarchyMember Level 2 and 3 of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1130 Indian accounting 3858 ind-as Level2OfFairValueHierarchyMember Level 2 of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 3859 ind-as Level3OfFairValueHierarchyMember Level 3 of fair value hierarchy [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard LevelOfParticipationOfEntityComparedWithOther Level of participation of entity compared with other Indian accounting 3860 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 148 d v ParticipatingEntities participating entities standard Indian accounting 3861 ind-as LevelOfPriceIndex Level of price index http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 39 c standard Indian accounting 3862 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 3863 ind-as LevelsOfFairValueHierarchyAxis Levels of fair value hierarchy [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 standard PartIof-Balancesheet-Equity 3864 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) Indian accounting 3865 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard Indian accounting 3866 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 3867 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard Indian accounting 3868 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 d standard Indian accounting 3869 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 3870 ind-as Liabilities Liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard PartIof-Balancesheet-Equity 3871 ind-as LiabilitiesAbstract Liabilities [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities LiabilitiesArisingFromExplorationForAndEvaluati Liabilitiesarisingfromexplorationforandevaluationof Indian accounting 3872 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 106 24 b onOfMineralResources mineral resources standard Liabilities under insurance contracts and reinsurance Indian accounting 3873 ind-as LiabilitiesArisingFromInsuranceContracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e contracts issued standard Liabilities under insurance contracts and reinsurance Indian accounting 3874 ind-as LiabilitiesArisingFromInsuranceContracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b contracts issued standard LiabilitiesDirectlyAssociatedWithAssetsInDisposalLiabilitiesdirectlyassociatedwithassetsindisposalgroup Indian accounting 3875 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 38 GroupClassifiedAsHeldForSale classified as held for sale standard LiabilitiesFromSharebasedPaymentTransactions20 Indian accounting 3876 ind-as Liabilities from share-based payment transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 51 b i 11 standard Indian accounting 3877 ind-as LiabilitiesIncurred Liabilities incurred http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f iii standard LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDi Indian accounting 3878 ind-as Liabilities in subsidiary or businesses acquired or disposed http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 40 d sposed2013 standard LiabilitiesMeasuredAtFairValueAndIssuedWithIns Liabilities measured at fair value and issued with Indian accounting 3879 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 98 eparableThirdpartyCreditEnhancementAxis inseparable third-party credit enhancement [Axis] standard1131 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] LiabilitiesOrComponentsOfEquityRelatingToDiscr Liabilitiesorcomponentsofequityrelatingtodiscretionary 3880 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice etionaryParticipationFeatures participation features LiabilitiesRecognisedInEntitysFinancialStatements Liabilities recognised in entity's financial statements in Indian accounting 3881 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 a InRelationToStructuredEntities relation to structured entities standard Indian accounting 3882 ind-as LiabilitiesReportableSegment Liabilities reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 3883 ind-as LiabilitiesReportableSegment Liabilities reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 d standard Indian accounting 3884 ind-as LiabilitiesToWhichSignificantRestrictionsApply Liabilities to which significant restrictions apply http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 13 c standard LiabilitiesUnderInsuranceContractsAndReinsurancLiabilities under insurance contracts and reinsurance 3885 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice eContractsIssuedAbstract contracts issued [Abstract] LiabilitiesWithSignificantRiskOfMaterialAdjustme Liabilities with significant risk of material adjustments Indian accounting 3886 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 125 b ntsWithinNextFinancialYear within next financial year standard Indian accounting 3887 ind-as LiabilityAssetsOfDefinedBenefitPlans Liability Assets of defined benefit plans http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a standard LiabilityComponentOfCompoundFinancialInstrum Liability component of compound financial instruments General Instructions - Balance 3888 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III entsMember [Member] sheet -E (I)(i)(g) General Instructions - Balance 3889 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (g) Indian accounting 3890 ind-as LicensesAndFranchiseMember Licenses and franchise [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 d standard General Instructions - Balance 3891 ind-as LicensesMember Licenses [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (g) Indian accounting 3892 ind-as LifeInsuranceContractsMember Life insurance contracts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard Indian accounting 3893 ind-as LifetimeExpectedCreditLossesMember Lifetime expected credit losses [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H b standard Descriptionofobjectiveofmethodusedandlimitations LimitationsThatMayResultInInformationNotFullyR Indian accounting 3894 ind-as thatmayresultininformationnotfullyreflectingfairvalue http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 41 b eflectingFairValueOfAssetsAndLiabilitiesInvolved standard of assets and liabilities involved LineItemsOfRecognisedAssetsAndLiabilitiesRepre Description of line items of recognised assets and Indian accounting 3895 ind-as sentingContinuingInvolvementInDerecognisedFinaliabilities representing continuing involvement in http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E a standard ncialAssets derecognised financial assets Indian accounting 3896 ind-as LiquidityRiskMember Liquidity risk [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 32 standard 3897 ind-as LivestockMember Livestock [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 3898 ind-as LoanCommitmentsMember Loan commitments [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8E standard General Instructions - Balance 3899 ind-as Loans Loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII (i) General Instructions - Balance 3900 ind-as Loans Loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) Indian accounting 3901 ind-as LoansAcquiredInBusinessCombinationMember Loans acquired in business combination [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h standard General Instructions - Balance 3902 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii) (e) - common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1132 General Instructions - Balance 3903 ind-as LoansAndAdvancesFromDirectorsMember Loans and advances from directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(b) - common practice General Instructions - Balance 3904 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii) (e) - common practice General Instructions - Balance 3905 ind-as LoansAndAdvancesFromOthersMember Loans and advances from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(b) - common practice General Instructions - Balance 3906 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii) (e) General Instructions - Balance 3907 ind-as LoansAndAdvancesFromRelatedPartiesMember Loans and advances from related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(b) PartIof-Balancesheet-Assets 3908 ind-as LoansCurrent Loans, current http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) (v) General Instructions - Balance 3909 ind-as LoansDueByDirectors Loans due by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(iv) General Instructions - Balance 3910 ind-as LoansDueByDirectors Loans due by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (iv) General Instructions - Balance 3911 ind-as LoansDueByDirectorsOtherOfficersOrOthers Loans due by directors, other officers or others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(iv) General Instructions - Balance 3912 ind-as LoansDueByDirectorsOtherOfficersOrOthers Loans due by directors, other officers or others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (iv) General Instructions - Balance 3913 ind-as LoansDueByFirmsInWhichAnyDirectorIsPartner Loans due by firms in which any director is partner http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(iv) General Instructions - Balance 3914 ind-as LoansDueByFirmsInWhichAnyDirectorIsPartner Loans due by firms in which any director is partner http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (iv) LoansDueByFirmsOrCompaniesInWhichAnyDirec Loansduebyfirmsorcompaniesinwhichanydirectoris General Instructions - Balance 3915 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III torIsPartnerOrDirector partner or director sheet -A. VIII(iv) LoansDueByFirmsOrCompaniesInWhichAnyDirec Loansduebyfirmsorcompaniesinwhichanydirectoris General Instructions - Balance 3916 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III torIsPartnerOrDirector partner or director sheet -B. V. (iv) General Instructions - Balance 3917 ind-as LoansDueByOtherOfficers Loans due by other officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(iv) General Instructions - Balance 3918 ind-as LoansDueByOtherOfficers Loans due by other officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (iv) General Instructions - Balance 3919 ind-as LoansDueByOthers Loans due by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(iv) General Instructions - Balance 3920 ind-as LoansDueByOthers Loans due by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (iv) LoansDueByPrivateCompaniesInWhichAnyDirect Loansduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 3921 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III orIsDirector director sheet -A. VIII(iv) LoansDueByPrivateCompaniesInWhichAnyDirect Loansduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 3922 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III orIsDirector director sheet -B. V. (iv) LoansDueByPrivateCompaniesInWhichAnyDirect Loansduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 3923 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III orIsMember member sheet -A. VIII(iv) LoansDueByPrivateCompaniesInWhichAnyDirect Loansduebyprivatecompaniesinwhichanydirectoris General Instructions - Balance 3924 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III orIsMember member sheet -B. V. (iv) General Instructions - Balance 3925 ind-as LoansGivenAssociatesMember Loans given associates [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(b) -MCA Requirement General Instructions - Balance 3926 ind-as LoansGivenAssociatesMember Loans given associates [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(b) -MCA Requirement LoansGivenCompaniesUnderSameManagementM Loans given companies under same management 3927 ind-as http://www.xbrl.org/2003/role/reference MCA ember [Member] General Instructions - Balance 3928 ind-as LoansGivenDirectorsMember Loans given directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(b) -MCA Requirement General Instructions - Balance 3929 ind-as LoansGivenDirectorsMember Loans given directors [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(b) -MCA Requirement General Instructions - Balance 3930 ind-as LoansGivenEmployeesMember Loans given employees [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i) - MCA Requirement1133 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 3931 ind-as LoansGivenEmployeesMember Loans given employees [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) -MCA Requirement General Instructions - Balance 3932 ind-as LoansGivenOtherRelatedPartiesMember Loans given other related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(b) -MCA Requirement General Instructions - Balance 3933 ind-as LoansGivenOtherRelatedPartiesMember Loans given other related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(b) -MCA Requirement General Instructions - Balance 3934 ind-as LoansGivenSubsidiariesMember Loans given subsidiaries [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(b) -MCA Requirement General Instructions - Balance 3935 ind-as LoansGivenSubsidiariesMember Loans given subsidiaries [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(b) -MCA Requirement General Instructions - Balance 3936 ind-as LoansGivenSuppliersMember Loans given suppliers [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i) - MCA Requirement General Instructions - Balance 3937 ind-as LoansGivenSuppliersMember Loans given suppliers [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) -MCA Requirement 3938 ind-as LoansGivenToOtherCompaniesMember Loans given to other companies [Member] http://www.xbrl.org/2003/role/reference MCA General Instructions - Balance 3939 ind-as LoansGross Loans , gross http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII General Instructions - Balance 3940 ind-as LoansGross Loans , gross http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. General Instructions - Balance 3941 ind-as LoansMember Loans [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i) General Instructions - Balance 3942 ind-as LoansMember Loans [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) PartIof-Balancesheet-Assets 3943 ind-as LoansNoncurrent Loans, non-current http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iii) LoansPayableInBreachWhichPermittedLenderToD Loanspayableinbreachwhichpermittedlendertodemand Indian accounting 3944 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 19 emandAcceleratedRepayment accelerated repayment standard Indian accounting 3945 ind-as LoansPayableInDefault Loans payable in default http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 18 b standard General Instructions - Balance 3946 ind-as LoansRepayableOnDemandFromBanksMember Loans repayable on demand from banks [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(a)(I) General Instructions - Balance 3947 ind-as LoansRepayableOnDemandFromOthersMember Loans repayable on demand from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(a)(II) General Instructions - Balance 3948 ind-as LoansRepayableOnDemandMember Loans repayable on demand [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(a) General Instructions - Balance LoansTakenForPropertyPlantAndEquipmentMemb 3949 ind-as Loans taken for property, plant and equipment [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(h) common er practice General Instructions - Balance LoansTakenForPropertyPlantAndEquipmentMemb 3950 ind-as Loans taken for property, plant and equipment [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(d) common er practice General Instructions - Balance LoansTakenForOtherPropertyPlantAndEquipment Loans taken for other property, plant and equipment 3951 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(h) common Member [Member] practice General Instructions - Balance LoansTakenForOtherPropertyPlantAndEquipment Loans taken for other property, plant and equipment 3952 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(d) common Member [Member] practice General Instructions - Balance 3953 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(h) common practice General Instructions - Balance 3954 ind-as LoansTakenForVehiclesMember Loans taken for vehicles [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(d) common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1134 General Instructions - Balance 3955 ind-as LoansToRelatedPartiesMember Loans to related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(b) General Instructions - Balance 3956 ind-as LoansToRelatedPartiesMember Loans to related parties [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(b) General Instructions - Balance 3957 ind-as LoansValueBeReceivedMember Loans value be received [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i) - MCA Requirement General Instructions - Balance 3958 ind-as LoansValueBeReceivedMember Loans value be received [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) - MCA Requirement LongTermMaturitiesOfFinanceLeaseObligationsM Long-term maturities of finance lease obligations General Instructions - Balance 3959 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ember [Member] sheet -E (I)(i)(f) General Instructions - Balance 3960 ind-as LooseToolsMember Loose tools [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (f) Indian accounting 3961 ind-as LooseToolsMember Loose tools [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 3962 ind-as LooseToolsMember Loose tools [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard LossesArisingFromDerecognitionOfFinancialAsset Losses arising from derecognition of financial assets Indian accounting 3963 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20A sMeasuredAtAmortisedCost measured at amortised cost standard LossesIncurredInRelationToInterestsInStructuredE Indian accounting 3964 ind-as Losses incurred in relation to interests in structured entities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 b ntities standard Indian accounting 3965 ind-as LossesOnChangeInFairValueOfDerivatives Losses on change in fair value of derivatives http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 standard Indian accounting 3966 ind-as LossesOnDisposalsOfInvestmentProperties Losses on disposals of investment properties http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3967 ind-as LossesOnDisposalsOfInvestments Losses on disposals of investments http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 d standard Indian accounting 3968 ind-as LossesOnDisposalsOfNoncurrentAssets Losses on disposals of non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 3969 ind-as LossesOnDisposalsOfPropertyPlantAndEquipment Losses on disposals of property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 c standard Indian accounting 3970 ind-as LossesOnLitigationSettlements Losses on litigation settlements http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 f standard LossOnDisposalDiscardDemolishmentAndDestruc Lossondisposal,discard,demolishmentanddestructionof General Instructions - PL - 7; 3971 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III tionOfDepreciablePropertyPlantAndEquipment depreciable property plant and equipment common practice General Instructions - PL - 7; 3972 ind-as LossOnDisposalOfIntangibleAssets Loss on disposal of intangible Assets http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 3973 ind-as MajorBusinessCombinationMember Major business combination [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 a standard Indian accounting 3974 ind-as MajorCustomersAxis Major customers [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard Indian accounting 3975 ind-as MajorOrdinaryShareTransactionsMember Major ordinary share transactions [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 f standard Indian accounting 3976 ind-as MajorPurchasesOfAssetsMember Major purchases of assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 c standard ManagementConclusionOnFairPresentationAsCon Management conclusion on fair presentation as Indian accounting 3977 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 20 a sequenceOfDeparture consequence of departure standard1135 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] GeneralInstructions-PL-7(a); 3978 ind-as ManagerialRemuneration Managerial remuneration http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 3979 ind-as ManagerialRemunerationAbstract Managerial remuneration [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 Para 112 C standard Indian accounting 3980 ind-as MarketApproachMember Market approach [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 62 standard 3981 ind-as MarketComparableCompaniesMember Market comparable companies [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 3982 ind-as MarketComparablePricesMember Market comparable prices [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice SEBI Employee Stock Option Scheme and 3983 ind-as MarketPriceOfUnderlyingShare Market price of underlying share http://www.xbrl.org/2003/role/reference SEBI Para 12 (n)(v) Employee Stock Purchase Scheme guidelines 1999 Indian accounting 3984 ind-as MarketRiskMember Market risk [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 32 standard General Instructions - Balance 3985 ind-as MarketValueOfQuotedCurrentInvestments Market value of quoted current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II)(ii)(a) General Instructions - Balance 3986 ind-as MarketValueOfQuotedNoncurrentInvestments Market value of quoted non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI(ii)(a) General Instructions - Balance 3987 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (c) Indian accounting 3988 ind-as MastheadsAndPublishingTitlesMember Mastheads and publishing titles [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 b standard 3989 ind-as MATCreditEntitlementMember MAT credit entitlement [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 3990 ind-as MATCreditRecognisedDuringYear MAT credit recognised during year http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 3991 ind-as MaterialCostContract Material cost contract http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (b) standard Indian accounting 3992 ind-as MaterialReconcilingItemsMember Material reconciling items [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 standard Indian accounting 3993 ind-as MatrixPricingMember Matrix pricing [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B7 standard Indian accounting 3994 ind-as MatureBiologicalAssetsMember Mature biological assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 standard MaturityAnalysisForDerivativeFinancialLiabilities Disclosure of maturity analysis for derivative financial Indian accounting 3995 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 b Explanatory liabilities [Text Block] standard MaturityAnalysisForNonderivativeFinancialLiabilitDisclosureofmaturityanalysisfornon-derivativefinancial Indian accounting 3996 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 a iesExplanatory liabilities [Text Block] standard Indian accounting 3997 ind-as MaturityAxis Maturity [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 61 standard Indian accounting 3998 ind-as MaximumExposureToCreditRisk Maximum exposure to credit risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 a standard MaximumExposureToCreditRiskFinancialInstrumeMaximumexposuretocreditrisk,financialinstrumentsto Indian accounting 3999 ind-as ntsToWhichImpairmentRequirementsInIndAs9Are which impairment requirements in Ind AS 9 are not http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 36 a standard NotApplied applied[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1136 MaximumExposureToCreditRiskOfFinancialAsset Maximum exposure to credit risk of financial assets Indian accounting 4000 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 a s designated as measured at fair value through profit or loss standard MaximumExposureToCreditRiskOfLoansOrRecei Indian accounting 4001 ind-as Maximum exposure to credit risk of loans or receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 9 a vables standard MaximumExposureToLossFromContinuingInvolve Indian accounting 4002 ind-as Maximum exposure to loss from continuing involvement http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E c ment standard MaximumExposureToLossFromInterestsInStructur Maximum exposure to loss from interests in structured Indian accounting 4003 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 29 c edEntities entities standard MaximumLimitOfLossesOfStructuredEntitiesWhic Maximumlimitoflossesofstructuredentitieswhichentity Indian accounting 4004 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B26 d hEntityIsRequiredToAbsorbBeforeOtherParties is required to absorb before other parties standard Indian accounting 4005 ind-as MeasurementAxis Measurement [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 standard Indian accounting 4006 ind-as MeasurementAxis Measurement [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 4007 ind-as MeasurementAxis Measurement [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 32A standard Indian accounting 4008 ind-as MeasurementBasesPropertyPlantAndEquipment Measurement bases, property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 a standard MeasurementPeriodAdjustmentsRecognisedForPar Measurementperiodadjustmentsrecognisedforparticular Indian accounting 4009 ind-as ticularAssetsLiabilitiesNoncontrollingInterestsOrIt assets, liabilities, non-controlling interests or items of http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 a iii standard emsOfConsideration consideration MethodOfAccountingFollowedByUpstreamPetrole Method of accounting followed by upstream petroleum 4010 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice umIndustry industry MethodOfAssessmentOfExpectedCreditLossesAxi 4011 ind-as Method of assessment of expected credit losses [Axis] http://www.xbrl.org/2003/role/reference ICAI Common practice s MethodOfAssessmentOfExpectedCreditLossesMe 4012 ind-as Method of assessment of expected credit losses [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice mber MethodOfDeterminingFairValueOfInstrumentsOrI Description of method of measuring fair value of Indian accounting 4013 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f iv nterests instruments or interests standard MethodsAndAssumptionsUsedInPreparingSensitiv Descriptionofmethodsandassumptionsusedinpreparing Indian accounting 4014 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 40 b ityAnalysis sensitivity analysis standard MethodsOfTranslationUsedToDetermineSuppleme Descriptionofmethodsoftranslationusedtodetermine Indian accounting 4015 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 57 c ntaryInformation supplementary information standard MethodsToDetermineAmountOfChangesInFairVal Descriptionofmethodstodetermineamountofchangesin Indian accounting 4016 ind-as ueOfFinancialAssetsAndFinancialLiabilitiesAttribufair value of financial assets and financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 11 a standard tableToChangesInCreditRisk attributable to changes in credit risk Descriptionofmethod,parametersandassumptionsused MethodsUsedInPreparingSensitivityAnalysisReflec Indian accounting 4017 ind-as in preparing sensitivity analysis reflecting http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 41 a tingInterdependenciesBetweenRiskVariables standard interdependencies between risk variables MethodsUsedToDetermineConstructionContractR Methodsusedtodetermineconstructioncontractrevenue Indian accounting 4018 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind-As 11 39 b evenueRecognised recognised standard MethodsUsedToDetermineStageOfCompletionOfCMethods used to determine stage of completion of Indian accounting 4019 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 39 c onstructionInProgress construction in progress standard Indian accounting 4020 ind-as MethodsUsedToMeasureRisk Methods used to measure risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 b standard1137 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MethodUsedToAccountForInvestmentsInAssociate Indian accounting 4021 ind-as Method used to account for investments in associates http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 c s standard MethodUsedToAccountForInvestmentsInAssociate Indian accounting 4022 ind-as Method used to account for investments in associates http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 c s standard MethodUsedToAccountForInvestmentsInJointVent Indian accounting 4023 ind-as Method used to account for investments in joint ventures http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 c ures standard MethodUsedToAccountForInvestmentsInJointVent Indian accounting 4024 ind-as Method used to account for investments in joint ventures http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 c ures standard MethodUsedToAccountForInvestmentsInSubsidiar Indian accounting 4025 ind-as Method used to account for investments in subsidiaries http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 c ies standard MethodUsedToAccountForInvestmentsInSubsidiar Indian accounting 4026 ind-as Method used to account for investments in subsidiaries http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 c ies standard MethodUsedToDetermineSettlementAmountForPr Method used to determine settlement amount for pre- eexistingRelationshipForTransactionRecognisedSe existingrelationshipfortransactionrecognisedseparately Indian accounting 4027 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l iv paratelyFromAcquisitionOfAssetsAndAssumption fromacquisitionofassetsandassumptionofliabilitiesin standard OfLiabilitiesInBusinessCombination business combination The Micro, small Ministry ofand medium 4028 ind-as MicroSmallMediumEnterprisesAxis Micro small medium enterprises [Axis] http://www.xbrl.org/2003/role/reference law andenterprises Section 22 justice development act, 2006 4029 ind-as MicroSmallMediumEnterprisesAxis Micro small medium enterprises [Axis] http://www.xbrl.org/2003/role/reference ICAI Common practice 4030 ind-as MinesQuarriesMember Mines quarries [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 4031 ind-as MinimumFinanceLeasePaymentsPayable Minimum finance lease payments payable http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 b standard MinimumFinanceLeasePaymentsPayableAtPresent Indian accounting 4032 ind-as Minimum finance lease payments payable at present value http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 b Value standard MinimumFinanceLeasePaymentsReceivableAtPres Minimum finance lease payments receivable at present Indian accounting 4033 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 a entValue value standard MinimumLeasePaymentsOfArrangementsThatIncl Minimum lease payments of arrangements that include 4034 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice udePaymentsForNonleaseElements payments for non lease elements MinimumLeasePaymentsOfOtherArrangementsTh Minimumleasepaymentsofotherarrangementsthatdo 4035 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice atDoNotIncludePaymentsForNonleaseElements not include payments for non-lease elements MinimumLeasePaymentsPayableUnderNoncancell Minimumleasepaymentspayableundernon-cancellable Indian accounting 4036 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 a ableOperatingLease operating lease standard MinimumLeasePaymentsReceivableUnderNoncan Minimum lease payments receivable under non- Indian accounting 4037 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 56 a cellableOperatingLease cancellable operating lease standard Indian accounting 4038 ind-as MinimumOperatingLeasePayments Minimum operating lease payments recognised as expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 c standard General Instructions - Balance 4039 ind-as MiningRightsMember Mining rights [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (d) Indian accounting 4040 ind-as MiningRightsMember Mining rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard 4041 ind-as MiscellaneousExpenses Miscellaneous expenses http://www.xbrl.org/2003/role/reference ICAI Common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1138 GeneralInstructions-PL-5(c) 4042 ind-as MiscellaneousOtherNonoperatingIncome Miscellaneous other non-operating income http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice GeneralInstructions-PL-3(c) 4043 ind-as MiscellaneousOtherOperatingRevenues Miscellaneous other operating revenues http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice DescriptionOfMiscellaneousOtherOperatingReven GeneralInstructions-PL-3(c) 4044 ind-as Description of miscellaneous other operating revenues http://www.xbrl.org/2003/role/reference MCA Schedule III ues ;Common Practice Indian accounting 4045 ind-as OtherProvisionsOthersMember Other provisions, others [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard General Instructions - Balance 4046 ind-as ModelsMember Models [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (f) Companies Annexure to Companies 4047 ind-as ModeOfAmountSpent Mode of amount spent http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 General Instructions - Balance 4048 ind-as ModeOfValuation Mode of valuation http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (iii) SEBI Employee Stock Option Scheme and 4049 ind-as MoneyRealisedByExerciseOfOptions Money realised by exercise of options http://www.xbrl.org/2003/role/reference SEBI Para 12 (h) Employee Stock Purchase Scheme guidelines 1999 General Instructions - Balance 4050 ind-as MoneyReceivedAgainstShareWarrantsMember Money received against share warrants [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice 4051 ind-as MortgagesMember Mortgages [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4052 ind-as MotorVehiclesMember Motor vehicles [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 f standard Indian accounting 4053 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 34 b standard Indian accounting 4054 ind-as MultiemployerDefinedBenefitPlansMember Multi-employer defined benefit plans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 33 b standard Indian accounting 4055 ind-as MultiperiodExcessEarningsMethodMember Multi-period excess earnings method [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B11 c standard Indian accounting 4056 ind-as NameOfAcquiree Name of acquiree http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 a standard Indian accounting 4057 ind-as NameOfAcquireeBusinessCombinations Name of acquiree business combinations http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 a standard NameOfBodyCorporateInWhomInvestmentHasBe Name ofbodycorporate in whom investment has been General Instructions - Balance 4058 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III enMade made sheet -A. VI(i) NameOfBodyCorporateInWhomInvestmentHasBe Name ofbodycorporate in whom investment has been General Instructions - Balance 4059 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III enMade made sheet -B. (II)(i) Companies Annexure to Companies NameOfDistrictWhereProjectsOrProgramsWasUn Name of district where projects or programs was 4060 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility dertaken undertaken 2014 Policy) Rules, 2014 Schedule III- GENERAL Companies Act,INSTRUCTIONS FOR THE 4061 ind-as NameOfEntityConsolidated Name of entity consolidated http://www.xbrl.org/2003/role/reference MCA 2013 PREPARATION OF CONSOLIDATED - 2 NameOfEntityWhoseConsolidatedFinancialStatem Name of entitywhose consolidated financialstatements Indian accounting 4062 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 a entsHaveBeenProducedForPublicUse have been produced for public use standard1139 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NameOfGovernmentAndNatureOfRelationshipWit Name of government and nature of relationship with Indian accounting 4063 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 26 a hGovernment government standard Indian accounting 4064 ind-as NameOfJointOperation Name of joint operation http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a i standard Indian accounting 4065 ind-as NameOfJointVenture Name of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a i standard Indian accounting 4066 ind-as NameOfJointVenture Name of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b i standard Indian accounting 4067 ind-as NameOfJointVenture Name of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b i standard Indian accounting 4068 ind-as NameOfMajorCustomers Name of major customers http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard NameOfMostSeniorParentEntityProducingPublicly Name of most senior parent entity producing publicly Indian accounting 4069 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 13 AvailableFinancialStatements available financial statements standard General Instructions - Balance NameOfPartnershipFirmWhereCurrentInvestmentI Name of partnership firm where current investment is 4070 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II)(i); Common sMade made practice NameOfPartnershipFirmWhereCurrentInvestmentI Name of partnership firm where current investment is 4071 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sMade made NameOfPartnershipFirmWhereNoncurrentInvestm Nameofpartnershipfirmwherenon-currentinvestmentis General Instructions - Balance 4072 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III entIsMade made sheet -A. VI NameOfPartnershipFirmWhereNoncurrentInvestm Nameofpartnershipfirmwherenon-currentinvestmentis 4073 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice entIsMade made Indian accounting 4074 ind-as NameOfProductOrServices Name of product or services http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard Indian accounting 4075 ind-as NameOfRelatedParty Name of related party http://www.xbrl.org/2003/role/reference ICAI Ind AS 24; common practice standard 4076 ind-as NameOfShareholder Name of shareholder http://www.xbrl.org/2003/role/reference MCA Indian accounting 4077 ind-as NameOfShareholderAxis Name of shareholder [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a standard General Instructions - Balance 4078 ind-as NameOfShareholderMember Name of shareholder [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) Companies Annexure to Companies NameOfStateOrUnionTerritoryWhereProjectsOrPr Name of state or union territory where projects or 4079 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility ogramsWasUndertaken programs was undertaken 2014 Policy) Rules, 2014 Indian accounting 4080 ind-as NameOfSubsidiary Name of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 a standard Indian accounting 4081 ind-as NameOfSubsidiary Name of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b i standard Indian accounting 4082 ind-as NameOfSubsidiary Name of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B a standard Indian accounting 4083 ind-as NameOfSubsidiary Name of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b i standard Indian accounting 4084 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 a standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1140 Indian accounting 4085 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b i standard Indian accounting 4086 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B a standard Indian accounting 4087 ind-as NameOfSubsidiaryConsolidated Name of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b i standard General Instructions - Balance 4088 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI 4089 ind-as NamesOfAllPartnersInPartnershipFirm Names of all partners in partnership firm http://www.xbrl.org/2003/role/reference ICAI Common practice NationalCalamityContingencyDutyPertainingToEx National calamity contingency duty pertaining to 4090 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice plorationAndProductionActivities exploration and production activities General Instructions - Balance 4091 ind-as NatureOfCurrentInvestments Nature of current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II) Indian accounting 4092 ind-as NatureOfEntitysOwnEquityInstruments Nature of entity's own equity instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard NatureOfFinancialAssetsTransferredDuringPeriod Descriptionofnatureoftransferredfinancialassetsthatare Indian accounting 4093 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D a WhichDoNotQualifyForDerecognition not derecognised in their entirety standard Indian accounting 4094 ind-as NatureOfInsuranceContracts Nature of insurance contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard NatureOfInvestmentPurchasedOrSoldDuringPerio 4095 ind-as Nature of investment purchased or sold during period http://www.xbrl.org/2003/role/reference MCA d Indian accounting 4096 ind-as NatureOfLiabilities Nature of liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 standard General Instructions - Balance 4097 ind-as NatureOfNoncurrentInvestments Nature of non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI(i) General Instructions - Balance 4098 ind-as NatureOfOtherAdvance Nature of other advance http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X - Common practice General Instructions - Balance 4099 ind-as NatureOfOtherAdvance Nature of other advance http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI - Common practice Indian accounting 4100 ind-as NatureOfOtherAssets Nature of other assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard General Instructions - Balance 4101 ind-as NatureOfOtherCashAndCashEquivalents Nature of other cash and cash equivalents http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(IV)(d) General Instructions - Balance 4102 ind-as NatureOfOtherCommitments Nature of other commitments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (ii) 4103 ind-as NatureOfOtherFinancialInstruments Nature of other financial instruments http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4104 ind-as NatureOfOtherIntangibleAssetsothers Nature of other intangible assets others http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard General Instructions - Balance 4105 ind-as NatureOfOtherInventories Nature of other inventories http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B (I) (g) - common practice General Instructions - Balance 4106 ind-as NatureOfOtherLoans Nature of other loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII. (i) (c) General Instructions - Balance 4107 ind-as NatureOfOtherLoans Nature of other loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i) (c) 4108 ind-as NatureOfOtherPropertyPlantAndEquipmentOthers Nature of other property plant and equipment others http://www.xbrl.org/2003/role/reference MCA1141 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 4109 ind-as NatureOfOtherProvisions Nature of other provisions http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III) - common practice General Instructions - Balance 4110 ind-as NatureOfOtherProvisions Nature of other provisions http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV) -common practice 4111 ind-as NatureOfOtherRisk Nature of other risk http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4112 ind-as NatureOfReportableSegment Nature of reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard NatureOfRisksAndRewardsOfOwnershipToWhich Descriptionofnatureofrisksandrewardsofownershipto Indian accounting 4113 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D b EntityRemainsExposed which entity is exposed standard General Instructions - Balance 4114 ind-as NatureOfSecurity Nature of security http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (II) General Instructions - Balance 4115 ind-as NatureOfSecurity Nature of security http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(II) General Instructions - Balance 4116 ind-as NatureOfSecurityAbstract Nature of security [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (II) General Instructions - Balance 4117 ind-as NatureOfSecurityAbstract Nature of security [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(II) Indian accounting 4118 ind-as CountryOfDomicileOrForeignCountry Country of domicile or foreign country http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 b standard NetAmountArisingFromInsuranceContractsMembe Indian accounting 4119 ind-as Net amount arising from insurance contracts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure r standard NetAmountsForPayfloatingReceivefixedInterestRatNetamountsforpay-floating(receive-fixed)interestrate Indian accounting 4120 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11D c eSwapsForWhichNetCashFlowsAreExchanged swaps for which net cash flows are exchanged standard Schedule III- GENERAL NetAssetsOfEntityAsPercentageOfConsolidatedNe Companies Act,INSTRUCTIONS FOR THE 4121 ind-as Net assets of entity as percentage of consolidated net assets http://www.xbrl.org/2003/role/reference MCA tAssets 2013 PREPARATION OF CONSOLIDATED - 2 Indian accounting 4122 ind-as NetDeferredTaxAssets Net deferred tax assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g i standard Indian accounting 4123 ind-as NetDeferredTaxLiabilities Net deferred tax liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g i standard Indian accounting 4124 ind-as NetDefinedBenefitLiabilityAssetsAxis Net defined benefit liability (assets) [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a standard Indian accounting 4125 ind-as NetDefinedBenefitLiabilityAssetsMember Net defined benefit liability (assets) [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a standard NetFinancialAssetsSubjectToOffsettingEnforceabl Net financial assets subject to offsetting, enforceable Indian accounting 4126 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C e eMasterNettingArrangementsOrSimilarAgreementsmaster netting arrangements or similar agreements standard NetFinancialAssetsSubjectToOffsettingEnforceabl Net financial assets subject to offsetting, enforceable Indian accounting 4127 ind-as eMasterNettingArrangementsOrSimilarAgreementsmaster netting arrangements or similar agreements in http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C c standard InBalanceSheet balance Sheet NetFinancialLiabilitiesSubjectToOffsettingEnforce Netfinancialliabilities subjectto offsetting,enforceable Indian accounting 4128 ind-as ableMasterNettingArrangementsOrSimilarAgreem http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C e master netting arrangements or similar agreements standard ents NetFinancialLiabilitiesSubjectToOffsettingEnforce Netfinancialliabilities subjectto offsetting,enforceable Indian accounting 4129 ind-as ableMasterNettingArrangementsOrSimilarAgreem master netting arrangements or similar agreements in http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 13C c standard entsInBalanceSheet balance Sheet Indian accounting 4130 ind-as NetForeignExchangeGain Net foreign exchange gain http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 52 a standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1142 Indian accounting 4131 ind-as NetForeignExchangeLoss Net foreign exchange loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 52 a standard 4132 ind-as NetGainLossOnDerivatives Net gain (loss) on derivatives http://www.xbrl.org/2003/role/reference ICAI Common practice NetGainLossOnForeignCurrencyFluctuationsTreat Netgain/lossonforeigncurrencyfluctuationstreatedas 4133 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice edAsOtherIncome other income NetGainLossOnForeignCurrencyFluctuationsTreat Netgain(loss)onforeigncurrencyfluctuationstreatedas 4134 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice edAsOtherIncomeAbstract other income [Abstract] NetGainLossOnForeignCurrencyFluctuationsTreat Netgain/lossonforeigncurrencyfluctuationstreatedas 4135 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice edAsOtherOperatingRevenue other operating revenue NetGainLossOnForeignCurrencyTransactionsAnd Net gain/loss on foreign currency transactions and 4136 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 4 (c) TranslationsTreatedAsFinanceCosts translations treated as finance costs 4137 ind-as NetGainLossOnForeignCurrencyTranslation Net gain (loss) on foreign currency translation http://www.xbrl.org/2003/role/reference ICAI Common practice 4138 ind-as NetGainLossOnSaleOfCurrentInvestments Net gain/loss on sale of current investments http://www.xbrl.org/2003/role/reference ICAI Common practice 4139 ind-as NetGainLossOnSaleOfInvestments Net gain/loss on sale of investments http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (g) 4140 ind-as NetGainLossOnSaleOfInvestmentsAbstract Net gain/loss on sale of investments [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (g) 4141 ind-as NetGainLossOnSaleOfNoncurrentInvestments Net gain/loss on sale of non-current investments http://www.xbrl.org/2003/role/reference ICAI Common practice NetMovementInDeferredTaxArisingFromRegulato Net movement in deferred tax arising from regulatory Indian accounting 4142 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B12 b ryDeferralAccountBalancesRelatedToProfitOrLoss deferral account balances related to profit or loss standard NetMovementInDeferredTaxArisingFromRegulato Net movement in deferred tax arising from regulatory Indian accounting 4143 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 24 ryDeferralAccountBalancesRelatedToProfitOrLoss deferral account balances related to profit or loss standard NetMovementInOtherRegulatoryDeferralAccountBNet movement in other regulatory deferral account 4144 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice alancesRelatedToProfitOrLoss balances related to profit or loss NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances Indian accounting 4145 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 esRelatedToProfitOrLoss related to profit or loss standard NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances Indian accounting 4146 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 23 esRelatedToProfitOrLoss related to profit or loss standard NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances Indian accounting 4147 ind-as esRelatedToProfitOrLossAndNetMovementInRelatrelated to profit or loss and net movement in related http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B12 a standard edDeferredTax deferred tax NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances Indian accounting 4148 ind-as esRelatedToProfitOrLossAndNetMovementInRelatrelated to profit or loss and net movement in related http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 24 standard edDeferredTax deferred tax NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances Indian accounting 4149 ind-as esRelatedToProfitOrLossAttributableToNoncontro related to profit or loss, attributable to non-controlling http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B25 standard llingInterests interests NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances Indian accounting 4150 ind-as esRelatedToProfitOrLossDirectlyAssociatedWithD related to profit or loss directly associated with http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 25 standard iscontinuedOperations discontinued operations General Instructions - PL - 7; 4151 ind-as NetProvisionsCharged Net provisions charged http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 4152 ind-as NetProvisionsChargedAbstract Net provisions charged [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice NetQuantitiesOfEnterprisesInterestInProvedReservNetquantitiesofenterprise’sinterestinprovedreserves 4153 ind-as esAndProvedDevelopedReservesOfOilAndGasOn and proved developed reserves of oil and gas on http://www.xbrl.org/2003/role/reference ICAI Common practice GeographicalBasisExplanatory geographical basis explanatory [Text Block]1143 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NetQuantitiesOfEnterprisesInterestsInProvedReser Netquantitiesofenterprise’sinterestsinprovedreserves vesAndProvedDevelopedReservesOfOilIncludingCandproveddevelopedreservesofoilincludingcondensate 4154 ind-as ondensateAndNaturalGasLiquidsAndGasAsAtBegiand natural gas liquids and gas as at beginning and http://www.xbrl.org/2003/role/reference ICAI Common practice nningAndAdditionsDeductionsProductionAndClos additions,deductions,productionandclosingbalancefor ingBalanceForYearExplanatory year explanatory [Text Block] Indian accounting 4155 ind-as NewIndAsAxis New Ind AS [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 30 b standard NewLiabilitiesContingentLiabilitiesRecognisedInBNew liabilities, contingent liabilities recognised in business Indian accounting 4156 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c usinessCombination combination standard Indian accounting 4157 ind-as NewProvisionsOtherProvisions New provisions, other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 b standard Indian accounting 4158 ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A d standard Indian accounting 4159 ind-as NominalAmountOfHedgingInstrument Nominal amount of hedging instrument http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23B a standard NominalOrPrincipalAmountOfFinancialInstrumentNominalorprincipalamountoffinancialinstrumenton OnDiscontinuationOfMeasurementAtFairValueThr discontinuationofmeasurementatfairvaluethroughprofit Indian accounting 4160 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24G c oughProfitOrLossBecauseCreditDerivativeIsUsedTorlossbecausecreditderivativeisusedtomanagecredit standard oManageCreditRisk risk General Instructions - Balance 4161 ind-as NominalValuePerBondOrDebenture Nominal value per bond or debenture http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) Indian accounting 4162 ind-as NonadjustingEventsAfterReportingPeriodAxis Non-adjusting events after reporting period [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 21 standard Indian accounting 4163 ind-as NonadjustingEventsMember Non-adjusting events after reporting period [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 21 standard Part III General Instructions 4164 ind-as NonControllingInterest Non controlling interest http://www.xbrl.org/2003/role/reference MCA Schedule III consolidated Balance sheet 1(i) NoncontrollingInterestInAcquireeRecognisedAtAc Non-controlling interest in acquiree recognised at Indian accounting 4165 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 o i quisitionDate acquisition date standard Part III General Instructions 4166 ind-as NonControllingInterestsMember Non-controlling interests [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III consolidated Balance sheet 1(i) Indian accounting 4167 ind-as NoncontrollingInterestsOfSubsidiary Non-controlling interests of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 f standard General Instructions - Balance 4168 ind-as NoncurrentAdvances Advances, non-current http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X; common practice PartIof-Balancesheet-Assets 4169 ind-as NoncurrentAssets Non-current assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) Indian accounting 4170 ind-as NoncurrentAssets Non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard Indian accounting 4171 ind-as NoncurrentAssets Non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b ii standard Indian accounting 4172 ind-as NoncurrentAssets Non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 66 standard PartIof-Balancesheet-Assets 4173 ind-as NoncurrentAssetsAbstract Non-current assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (1)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1144 Indian accounting 4174 ind-as NoncurrentAssetsClassifiedAsHeldForSale Non-current assets classified as held for sale http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 38 standard Indian accounting 4175 ind-as NoncurrentAssetsHeldForSaleMember Non-current assets held for sale [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 38 standard Indian accounting 4176 ind-as NoncurrentAssetsOfAssociate Non-current assets of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 4177 ind-as NoncurrentAssetsOfSubsidiary Non-current assets of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard NoncurrentAssetsOrDisposalGroupsClassifiedAsH Non-currentassetsordisposalgroupsclassifiedasheldfor Indian accounting 4178 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 eldForSaleMember sale [Member] standard NoncurrentAssetsOtherThanFinancialInstruments Non-current assets other than financial instruments, Indian accounting 4179 ind-as DeferredTaxAssetsPostemploymentBenefitAssetsAdeferred taxassets, post-employmentbenefitassets,and http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 33 b standard ndRightsArisingUnderInsuranceContracts rights arising under insurance contracts Indian accounting 4180 ind-as NoncurrentAssetsRecognisedAsOfAcquisitionDate Non-current assets recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i standard PartIof-Balancesheet-Assets 4181 ind-as NoncurrentFinancialAssets Non-current financial assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) Indian accounting 4182 ind-as NoncurrentFinancialAssets Non-current financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard PartIof-Balancesheet-Assets 4183 ind-as NoncurrentFinancialAssetsAbstract Non-current financial assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) PartIof-Balancesheet-Equity 4184 ind-as NoncurrentFinancialLiabilities Non-current financial liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (a) Indian accounting 4185 ind-as NoncurrentFinancialLiabilities Non-current financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 25 standard PartIof-Balancesheet-Equity 4186 ind-as NoncurrentFinancialLiabilitiesAbstract Non-current financial liabilities [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (a) PartIof-Balancesheet-Assets 4187 ind-as NoncurrentInvestments Non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (i) PartIof-Balancesheet-Equity 4188 ind-as NoncurrentLiabilities Non-current liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) Indian accounting 4189 ind-as NoncurrentLiabilities Non-current liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 69 standard Indian accounting 4190 ind-as NoncurrentLiabilities Non-current liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard Indian accounting 4191 ind-as NoncurrentLiabilities Non-current liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b iv standard PartIof-Balancesheet-Equity 4192 ind-as NoncurrentLiabilitiesAbstract Non-current liabilities [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) Indian accounting 4193 ind-as NoncurrentLiabilitiesOfAssociate Non-current liabilities of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 4194 ind-as NoncurrentLiabilitiesOfSubsidiary Non-current liabilities of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard NoncurrentLiabilitiesRecognisedAsOfAcquisition Indian accounting 4195 ind-as Non-current liabilities recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i Date standard NonderivativeFinancialLiabilitiesUndiscountedCasNon-derivative financial liabilities, undiscounted cash Indian accounting 4196 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 a hFlows flows standard1145 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NoninsuranceAssetsAcquiredByExercisingRightsT Non-insurance assets acquired by exercising rights to 4197 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice oRecoveries recoveries Indian accounting 4198 ind-as NonlifeInsuranceContractsMember Non-life insurance contracts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard Indian accounting 4199 ind-as NonrecurringFairValueMeasurementMember Non-recurring fair value measurement [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard General Instructions - Balance 4200 ind-as NotesReceivableMember Notes receivable [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(c)-common practice General Instructions - Balance 4201 ind-as NotesReceivableMember Notes receivable [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(c) -common practice General Instructions - Balance 4202 ind-as NotesReceivableMember Notes receivable [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X.(ii)(1)(c)-common practice General Instructions - Balance 4203 ind-as NotesReceivableMember Notes receivable [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI. (i) (1) (c) - common practice Indian accounting 4204 ind-as NotionalAmount Notional amount http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 4205 ind-as NotLaterThanOneMonthMember Not later than one month [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11 a standard Indian accounting 4206 ind-as NotLaterThanOneMonthMember Not later than one month [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B35 a standard Indian accounting 4207 ind-as NotLaterThanOneYearMember Not later than one year [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 61 a standard 4208 ind-as NotLaterThanThreeMonthsMember Not later than three months [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice NotMeasuredAtFairValueInBalanceSheetButForW NotmeasuredatfairvalueinbalanceSheetbutforwhich Indian accounting 4209 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 97 hichFairValueIsDisclosedMember fair value is disclosed [Member] standard General Instructions - Balance 4210 ind-as NumberOfBondsOrDebentures Number of bonds or debentures http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) NumberOfCertifiedEmissionRightsHeldAsInventor 4211 ind-as Number of certified emission rights held as inventory http://www.xbrl.org/2003/role/reference ICAI Common practice y NumberOfCertifiedEmissionRightsUnderCertificat 4212 ind-as Number of certified emission rights under certification http://www.xbrl.org/2003/role/reference ICAI Common practice ion NumberOfInstrumentsGrantedInSharebasedPayme Number of instruments granted in share-based payment 4213 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ntArrangement arrangement Indian accounting 4214 ind-as NumberOfInstrumentsOrInterestsIssuedOrIssuable Number of instruments or interests issued or issuable http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f iv standard NumberOfInstrumentsOtherEquityInstrumentsGra Numberofotherequityinstrumentsgrantedinshare-based Indian accounting 4215 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b nted payment arrangement standard NumberOfInstrumentsOtherEquityInstrumentsGra Numberofotherequityinstrumentsgrantedinshare-based Indian accounting 4216 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 nted payment arrangement standard NumberOfOtherEquityInstrumentsExercisableInSh Numberofotherequityinstrumentsexercisableinshare- Indian accounting 4217 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 arebasedPaymentArrangement based payment arrangement standard NumberOfOtherEquityInstrumentsExercisedOrVes Numberofotherequityinstrumentsexercisedorvestedin Indian accounting 4218 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 tedInSharebasedPaymentArrangement share-based payment arrangement standard NumberOfOtherEquityInstrumentsExpiredInShare Numberofotherequityinstrumentsexpiredinshare-based Indian accounting 4219 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 basedPaymentArrangement payment arrangement standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1146 NumberOfOtherEquityInstrumentsForfeitedInShar Number of other equity instruments forfeited in share- Indian accounting 4220 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 ebasedPaymentArrangement based payment arrangement standard NumberOfOtherEquityInstrumentsOutstandingInS Numberofotherequityinstrumentsoutstandinginshare- Indian accounting 4221 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 harebasedPaymentArrangement based payment arrangement standard Number of share options outstanding in share-based Indian accounting 4222 ind-as NumberOfOutstandingShareOptions http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d payment arrangement standard Number of share options outstanding in share-based Indian accounting 4223 ind-as NumberOfOutstandingShareOptions http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b vi payment arrangement standard Number of share options outstanding in share-based Indian accounting 4224 ind-as NumberOfOutstandingShareOptions http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b i payment arrangement standard NumberOfShareOptionsExercisableInSharebasedP Number of share options exercisable in share-based Indian accounting 4225 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b vii aymentArrangement payment arrangement standard NumberOfShareOptionsExercisedInSharebasedPayNumberofshareoptionsexercisedinshare-basedpayment Indian accounting 4226 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b iv mentArrangement arrangement standard NumberOfShareOptionsExpiredInSharebasedPaymNumberofshareoptionsexpiredinshare-basedpayment Indian accounting 4227 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b v entArrangement arrangement standard NumberOfShareOptionsForfeitedInSharebasedPay Numberofshareoptionsforfeitedinshare-basedpayment Indian accounting 4228 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b iii mentArrangement arrangement standard NumberOfShareOptionsGrantedInSharebasedPay Numberofshareoptionsgrantedinshare-basedpayment Indian accounting 4229 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b ii mentArrangement arrangement standard NumberOfShareOptionsOutstandingInShareBased Number of share options outstanding in share based Indian accounting 4230 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d PaymentArrangement payment arrangement standard NumberOfShareOptionsOutstandingInShareBased Number of share options outstanding in share based Indian accounting 4231 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b PaymentArrangement payment arrangement standard General Instructions - Balance 4232 ind-as NumberOfSharesAuthorised Number of shares authorised http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(a) Indian accounting 4233 ind-as NumberOfSharesAuthorised Number of shares authorised http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a i standard General Instructions - Balance 4234 ind-as NumberOfSharesHeldInCompany Number of shares held in company http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 4235 ind-as NumberOfSharesIssued Number of shares issued http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(b) Indian accounting 4236 ind-as NumberOfSharesIssued Number of shares issued http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a ii standard SEBI Employee Stock Option NumberOfSharesIssuesInEmployeeStockPurchase Number of shares issues in employee stock purchase Scheme and 4237 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (a) Scheme scheme Employee Stock Purchase Scheme guidelines 1999 NumberOfSharesOfCurrentInvestmentMadeInBod Number of shares of current investment made in body General Instructions - Balance 4238 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III yCorporate corporate sheet -A. VI(i) NumberOfSharesOfCurrentInvestmentMadeInBod Number of shares of current investment made in body General Instructions - Balance 4239 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III yCorporate corporate sheet -B. (II)(i) NumberOfSharesOfNoncurrentInvestmentMadeIn Numberofsharesofnon-currentinvestmentmadeinbody General Instructions - Balance 4240 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III BodyCorporate corporate sheet -A. VI1147 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 4241 ind-as NumberOfSharesOutstanding Number of shares outstanding http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(d) Indian accounting 4242 ind-as NumberOfSharesOutstanding Number of shares outstanding http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iv standard General Instructions - Balance 4243 ind-as NumberOfSharesPaidUp Number of shares paid-up http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(b) Indian accounting 4244 ind-as NumberOfSharesPaidUp Number of shares paid-up http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a ii standard 4245 ind-as NumberOfSharesProposedToBeIssued Number of shares proposed to be issued http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4246 ind-as NumberOfSharesSubscribed Number of shares subscribed http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(b) General Instructions - Balance 4247 ind-as NumberOfSharesSubscribedAndFullyPaid Number of shares subscribed and fully paid http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(b) General Instructions - Balance 4248 ind-as NumberOfSharesSubscribedButNotFullyPaid Number of shares subscribed but not fully paid http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(b) 4249 ind-as NumberOfUnitsPurchased Number of units purchased http://www.xbrl.org/2003/role/reference MCA 4250 ind-as NumberOfUnitsSold Number of units sold http://www.xbrl.org/2003/role/reference MCA 4251 ind-as OfficeBuildingMember Office building [Member] http://www.xbrl.org/2003/role/reference MCA General Instructions - Balance 4252 ind-as OfficeEquipmentMember Office equipment [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (f) Indian accounting 4253 ind-as OfficeEquipmentMember Office equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 h standard Indian accounting 4254 ind-as OnerousContractsContingentLiabilityMember Onerous contracts contingent liability [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard Indian accounting 4255 ind-as OnerousContractsProvisionMember Onerous contracts provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard OperatingAndMaintenanceCostOfEmissionAndOt Operating and maintenance cost of emission and other General Instructions - PL - 7; 4256 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III herPollutionReductionEquipments pollution reduction equipments common practice Indian accounting 4257 ind-as OptionContractMember Option contract [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 4258 ind-as OptionPricingModelMember Option pricing model [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 B11 b standard SEBI Employee Stock Option Scheme and 4259 ind-as OptionsExercised Options exercised http://www.xbrl.org/2003/role/reference SEBI Para 12 (d) Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option Scheme and 4260 ind-as OptionsGranted Options granted http://www.xbrl.org/2003/role/reference SEBI Para 12 (a) Employee Stock Purchase Scheme guidelines 1999[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1148 SEBI Employee Stock Option OptionsGrantedToEmployeeReceivingGrantOfMorOptionsgrantedtoemployeereceivinggrantofmorethan Scheme and 4261 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (j)(ii) eThanFivePerCentOfOption five per cent of option Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option OptionsGrantedToIdentifiedEmployeesReceivingGOptions granted to identified employees receiving grant Scheme and 4262 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (j)(iii) rantExceedingOnePerCentOfIssuedCapital exceeding one per cent of issued capital Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option Scheme and 4263 ind-as OptionsGrantedToSeniorManagerialPersonnel Options granted to senior managerial personnel http://www.xbrl.org/2003/role/reference SEBI Para 12 (j)(i) Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option Scheme and 4264 ind-as OptionsLapsed Options lapsed http://www.xbrl.org/2003/role/reference SEBI Para 12 (f) Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option Scheme and 4265 ind-as OptionsVested Options vested http://www.xbrl.org/2003/role/reference SEBI Para 12 (c) Employee Stock Purchase Scheme guidelines 1999 Indian accounting 4266 ind-as OriginalAssetsBeforeTransfer Original assets before transfer http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42D f standard General Instructions - Balance 4267 ind-as OriginalPaidUpValueOfForfeitedShares Original paid-up value of forfeited shares http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(i) Indian accounting 4268 ind-as OtherAcquiredReceivablesMember Other acquired receivables [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 h standard Statementofchangesinequity- 4269 ind-as OtherAdditionsToReserves Other additions to reserves http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice Indian accounting 4270 ind-as OtherAdjustmentsForNoncashItems Other adjustments for non-cash items http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 b standard OtherAdjustmentsForWhichCashEffectsAreInvesti Otheradjustmentsforwhichcasheffectsareinvestingor Indian accounting 4271 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c ngOrFinancingCashFlow financing cash flow standard1149 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 4272 ind-as OtherAdjustmentsToReconcileProfitLoss Other adjustments to reconcile profit (loss) http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 standard 4273 ind-as OtherAdvance Other advance http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4274 ind-as OtherAdvanceReceived Other advance received http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (III) (c) General Instructions - Balance 4275 ind-as OtherAdvancesMember Other Advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)-common practice General Instructions - Balance 4276 ind-as OtherAdvancesMember Other Advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-B.VI(i)(1)(c)-common practice General Instructions - Balance 4277 ind-as OtherAdvancesOthersMember Other advances, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X(ii)(1)(c)-common practice General Instructions - Balance 4278 ind-as OtherAdvancesOthersMember Other advances, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI (ii) (1) (c) -common practice 4279 ind-as OtherAdvanceTaxesMember Other advance taxes [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice GeneralInstructions-PL-5(c) 4280 ind-as OtherAllowancesDeductionOtherIncome Other allowances deduction other income http://www.xbrl.org/2003/role/reference MCA Schedule III ;Common Practice Statementofchangesinequity- 4281 ind-as OtherAppropriations Other appropriations http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice OtherAssetsAmountContributedToFairValueOfPla Indian accounting 4282 ind-as Other assets amount contributed to fair value of plan assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 nAssets standard Indian accounting 4283 ind-as OtherAssetsMember Other assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard Indian accounting 4284 ind-as OtherBalancesWithBanks Other balances with banks http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard GeneralInstructions-PL-7(a); 4285 ind-as OtherBenefitsToDirectors Other benefits to directors http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(a); 4286 ind-as OtherBenefitsToManager Other benefits to manager http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 4287 ind-as OtherBorrowingCosts Other borrowing costs http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 4 (d) 4288 ind-as OtherBuildingMember Other building [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 4289 ind-as OtherCashPaymentsFromOperatingActivities Other cash payments from operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 standard OtherCashPaymentsToAcquireEquityOrDebtInstru Othercashpaymentstoacquireequityordebtinstruments Indian accounting 4290 ind-as mentsOfOtherEntitiesClassifiedAsInvestingActiviti http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 c of other entities classified as investing activities standard es OtherCashPaymentsToAcquireInterestsInJointVentOthercashpaymentstoacquireinterestsinjointventures Indian accounting 4291 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 c uresClassifiedAsInvestingActivities classified as investing activities standard Indian accounting 4292 ind-as OtherCashReceiptsFromOperatingActivities Other cash receipts from operating activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 standard OtherCashReceiptsFromSalesOfEquityOrDebtInstr Other cash receipts from sales of equity or debt Indian accounting 4293 ind-as umentsOfOtherEntitiesClassifiedAsInvestingActivi instruments of other entities classified as investing http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 d standard ties activities OtherCashReceiptsFromSalesOfInterestsInJointVe Othercashreceiptsfromsalesofinterestsinjointventures Indian accounting 4294 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 d nturesClassifiedAsInvestingActivities classified as investing activities standard General Instructions - PL - 7; 4295 ind-as OtherCessTaxes Other cess taxes http://www.xbrl.org/2003/role/reference MCA Schedule III common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1150 4296 ind-as OtherChangesInEquity Other changes in equity http://www.xbrl.org/2003/role/reference ICAI Common practice 4297 ind-as OtherChangesInEquityOthers Other changes in equity, others http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4298 ind-as OtherClaimsContracts Other claims contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (h) standard General Instructions - Balance 4299 ind-as OtherCommitments Other commitments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -H (ii)(c) Indian accounting 4300 ind-as OtherComponentsOfDeferredTaxExpenseIncome Other components of deferred tax expense (income) http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 standard Indian accounting 4301 ind-as OtherComprehensiveIncome Other comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d standard Indian accounting 4302 ind-as OtherComprehensiveIncome Other comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d ii standard Indian accounting 4303 ind-as OtherComprehensiveIncome Other comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 81 A b standard Indian accounting 4304 ind-as OtherComprehensiveIncome Other comprehensive income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 standard OtherComprehensiveIncomeAttributableToNonco Other Comprehensive income, attributable to non- Indian accounting 4305 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 ntrollingInterests controlling interests standard OtherComprehensiveIncomeAttributableToOwnersOther Comprehensive income, attributable to owners of Indian accounting 4306 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 OfParent parent standard Indian accounting 4307 ind-as OtherComprehensiveIncomeBeforeTax Other comprehensive income, before tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b standard PartIIof-StatementofProfit 4308 ind-as OtherComprehensiveIncomeBeforeTaxAbstract Other comprehensive income before tax [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XIV) OtherComprehensiveIncomeBeforeTaxCashFlowH GeneralInstructions-PL-6(B) 4309 ind-as Other comprehensive income, before tax, cash flow hedges http://www.xbrl.org/2003/role/reference MCA Schedule III edges (iii) OtherComprehensiveIncomeBeforeTaxCashFlowH Indian accounting 4310 ind-as Other comprehensive income, before tax, cash flow hedges http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b edges standard OtherComprehensiveIncomeBeforeTaxChangeInF Othercomprehensiveincome,beforetax,changeinfair GeneralInstructions-PL-6(A) 4311 ind-as airValueOfFinancialLiabilityAttributableToChange valueoffinancialliabilityattributabletochangeincredit http://www.xbrl.org/2003/role/reference MCA Schedule III (iv) InCreditRiskOfLiability risk of liability OtherComprehensiveIncomeBeforeTaxChangeInF Othercomprehensiveincome,beforetax,changeinfair Indian accounting 4312 ind-as airValueOfFinancialLiabilityAttributableToChange valueoffinancialliabilityattributabletochangeincredit http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard InCreditRiskOfLiability risk of liability OtherComprehensiveIncomeBeforeTaxChangeInF Othercomprehensiveincome,beforetax,changeinfair Indian accounting 4313 ind-as airValueOfFinancialLiabilityAttributableToChange valueoffinancialliabilityattributabletochangeincredit http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 7 standard InCreditRiskOfLiability risk of liability OtherComprehensiveIncomeBeforeTaxChangeInV Othercomprehensiveincome,beforetax,changeinvalue Indian accounting 4314 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b alueOfForeignCurrencyBasisSpreads of foreign currency basis spreads standard OtherComprehensiveIncomeBeforeTaxChangeInV Othercomprehensiveincome,beforetax,changeinvalue Indian accounting 4315 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b alueOfForwardElementsOfForwardContracts of forward elements of forward contracts standard OtherComprehensiveIncomeBeforeTaxChangeInV Othercomprehensiveincome,beforetax,changeinvalue Indian accounting 4316 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b alueOfTimeValueOfOptions of time value of options standard OtherComprehensiveIncomeBeforeTaxExchangeD Other comprehensive income, before tax, exchange GeneralInstructions-PL-6(B) 4317 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ifferencesOnTranslation differences on translation (i) OtherComprehensiveIncomeBeforeTaxExchangeD Other comprehensive income, before tax, exchange Indian accounting 4318 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b ifferencesOnTranslation differences on translation standard1151 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OtherComprehensiveIncomeBeforeTaxFinancialAsOthercomprehensiveincome,beforetax,financialassets Indian accounting 4319 ind-as setsMeasuredAtFairValueThroughOtherComprehe measured at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 7 standard nsiveIncome income OtherComprehensiveIncomeBeforeTaxFinancialAsOthercomprehensiveincome,beforetax,financialassets Indian accounting 4320 ind-as setsMeasuredAtFairValueThroughOtherComprehe measured at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b standard nsiveIncome income OtherComprehensiveIncomeBeforeTaxFinancialAsOthercomprehensiveincome,beforetax,financialassets Indian accounting 4321 ind-as setsMeasuredAtFairValueThroughOtherComprehe measured at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a viii standard nsiveIncome income OtherComprehensiveIncomeBeforeTaxGainsLosse Other comprehensive income, before tax, gains (losses) GeneralInstructions-PL-6(A) 4322 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sFromInvestmentsInEquityInstruments from investments in equity instruments (iii) OtherComprehensiveIncomeBeforeTaxGainsLosse Other comprehensive income, before tax, gains (losses) Indian accounting 4323 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a sFromInvestmentsInEquityInstruments from investments in equity instruments standard OtherComprehensiveIncomeBeforeTaxGainsLosse Other comprehensive income, before tax, gains (losses) Indian accounting 4324 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 7 sFromInvestmentsInEquityInstruments from investments in equity instruments standard OtherComprehensiveIncomeBeforeTaxGainsLosse Othercomprehensiveincome,beforetax,gains(losses)on Indian accounting 4325 ind-as sOnHedgingInstrumentsThatHedgeInvestmentsInE hedging instruments that hedge investments in equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard quityInstruments instruments OtherComprehensiveIncomeBeforeTaxGainsLosse Othercomprehensiveincome,beforetax,gains(losses)on Indian accounting 4326 ind-as sOnHedgingInstrumentsThatHedgeInvestmentsInE hedging instruments that hedge investments in equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 7 standard quityInstruments instruments OtherComprehensiveIncomeBeforeTaxGainsLosse Othercomprehensiveincome,beforetax,gains(losses)on GeneralInstructions-PL-6(A) 4327 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sOnRemeasurementsOfDefinedBenefitPlans remeasurements of defined benefit plans (ii) OtherComprehensiveIncomeBeforeTaxGainsLosse Othercomprehensiveincome,beforetax,gains(losses)on Indian accounting 4328 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b sOnRemeasurementsOfDefinedBenefitPlans remeasurements of defined benefit plans standard OtherComprehensiveIncomeBeforeTaxGainsLosse Othercomprehensiveincome,beforetax,gains(losses)on GeneralInstructions-PL-6(A) 4329 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sOnRevaluation revaluation (i) OtherComprehensiveIncomeBeforeTaxGainsLosse Othercomprehensiveincome,beforetax,gains(losses)on Indian accounting 4330 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b sOnRevaluation revaluation standard OtherComprehensiveIncomeBeforeTaxHedgesOfNOther comprehensive income, before tax, hedges ofnet Indian accounting 4331 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 39 102a etInvestmentsInForeignOperations investments in foreign operations standard OtherComprehensiveIncomeBeforeTaxHedgesOfNOther comprehensive income, before tax, hedges ofnet Indian accounting 4332 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b etInvestmentsInForeignOperations investments in foreign operations standard OtherComprehensiveIncomeBeforeTaxNetMovem Othercomprehensiveincome,beforetax,netmovementin Indian accounting 4333 ind-as entInRegulatoryDeferralAccountBalancesRelatedT regulatorydeferralaccountbalancesrelatedtoitemsthat http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b standard oItemsThatWillBeReclassifiedToProfitOrLoss will be reclassified to profit or loss OtherComprehensiveIncomeBeforeTaxNetMovem Othercomprehensiveincome,beforetax,netmovementin Indian accounting 4334 ind-as entInRegulatoryDeferralAccountBalancesRelatedT regulatorydeferralaccountbalancesrelatedtoitemsthat http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 a standard oItemsThatWillNotBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss OtherComprehensiveIncomeBeforeTaxDebtInstru Othercomprehensiveincome,beforetax,Debtinstrument GeneralInstructions-PL-6(B) 4335 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III mentThroughOtherComprehensiveIncome through other comprehensive income (ii) OtherComprehensiveIncomeBeforeTaxDebtInstru Othercomprehensiveincome,beforetax,Debtinstrument Indian accounting 4336 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b mentThroughOtherComprehensiveIncome through other comprehensive income standard PartIIof-StatementofProfit 4337 ind-as OtherComprehensiveIncomeNetOfTaxAbstract Other comprehensive income net of tax [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XIV) OtherComprehensiveIncomeNetOfTaxCashFlowH GeneralInstructions-PL-6(B) 4338 ind-as Other comprehensive income, net of tax, cash flow hedges http://www.xbrl.org/2003/role/reference MCA Schedule III edges (iii) OtherComprehensiveIncomeNetOfTaxCashFlowH Indian accounting 4339 ind-as Other comprehensive income, net of tax, cash flow hedges http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a edges standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1152 OtherComprehensiveIncomeNetOfTaxChangeInFa Othercomprehensiveincome,netoftax,change infair GeneralInstructions-PL-6(A) 4340 ind-as irValueOfFinancialLiabilityAttributableToChangeI valueoffinancialliabilityattributabletochangeincredit http://www.xbrl.org/2003/role/reference MCA Schedule III (iv) nCreditRiskOfLiability risk of liability OtherComprehensiveIncomeNetOfTaxChangeInFa Othercomprehensiveincome,netoftax,change infair Indian accounting 4341 ind-as irValueOfFinancialLiabilityAttributableToChangeI valueoffinancialliabilityattributabletochangeincredit http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard nCreditRiskOfLiability risk of liability OtherComprehensiveIncomeNetOfTaxChangeInV Othercomprehensiveincome,netoftax,changeinvalue Indian accounting 4342 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a alueOfForeignCurrencyBasisSpreads of foreign currency basis spreads standard OtherComprehensiveIncomeNetOfTaxChangeInV Othercomprehensiveincome,netoftax,changeinvalue Indian accounting 4343 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a alueOfForwardElementsOfForwardContracts of forward elements of forward contracts standard OtherComprehensiveIncomeNetOfTaxChangeInV Othercomprehensiveincome,netoftax,changeinvalue Indian accounting 4344 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a alueOfTimeValueOfOptions of time value of options standard OtherComprehensiveIncomeNetOfTaxDebtInstru Othercomprehensiveincome,netoftax,Debtinstrument GeneralInstructions-PL-6(B) 4345 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III mentThroughOtherComprehensiveIncome through other comprehensive income (ii) OtherComprehensiveIncomeNetOfTaxExchangeDiOther comprehensive income, net of tax, exchange GeneralInstructions-PL-6(B) 4346 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III fferencesOnTranslation differences on translation (i) OtherComprehensiveIncomeNetOfTaxExchangeDiOther comprehensive income, net of tax, exchange Indian accounting 4347 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a fferencesOnTranslation differences on translation standard OtherComprehensiveIncomeNetOfTaxExchangeDiOther comprehensive income, net of tax, exchange Indian accounting 4348 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 7 fferencesOnTranslation differences on translation standard OtherComprehensiveIncomeNetOfTaxFinancialAs Othercomprehensiveincome,netoftax,financialassets Indian accounting 4349 ind-as setsMeasuredAtFairValueThroughOtherComprehe measured at fair value through other comprehensive http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard nsiveIncome income OtherComprehensiveIncomeNetOfTaxGainsLosse Other comprehensive income, net of tax, gains (losses) GeneralInstructions-PL-6(A) 4350 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sFromInvestmentsInEquityInstruments from investments in equity instruments (iii) OtherComprehensiveIncomeNetOfTaxGainsLosse Other comprehensive income, net of tax, gains (losses) Indian accounting 4351 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a sFromInvestmentsInEquityInstruments from investments in equity instruments standard OtherComprehensiveIncomeNetOfTaxGainsLosse Othercomprehensiveincome,netoftax,gains(losses)on Indian accounting 4352 ind-as sOnHedgingInstrumentsThatHedgeInvestmentsInE hedging instruments that hedge investments in equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard quityInstruments instruments OtherComprehensiveIncomeNetOfTaxGainsLosse Othercomprehensiveincome,netoftax,gains(losses)on GeneralInstructions-PL-6(A) 4353 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sOnRemeasurementsOfDefinedBenefitPlans remeasurements of defined benefit plans (ii) OtherComprehensiveIncomeNetOfTaxGainsLosse Othercomprehensiveincome,netoftax,gains(losses)on Indian accounting 4354 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a sOnRemeasurementsOfDefinedBenefitPlans remeasurements of defined benefit plans standard OtherComprehensiveIncomeNetOfTaxGainsLosse Othercomprehensiveincome,netoftax,gains(losses)on GeneralInstructions-PL-6(A) 4355 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sOnRevaluation revaluation (i) OtherComprehensiveIncomeNetOfTaxGainsLosse Othercomprehensiveincome,netoftax,gains(losses)on Indian accounting 4356 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a sOnRevaluation revaluation standard OtherComprehensiveIncomeNetOfTaxHedgesOfN Other comprehensive income, netoftax, hedges ofnet Indian accounting 4357 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 39 102 a etInvestmentsInForeignOperations investments in foreign operations standard OtherComprehensiveIncomeNetOfTaxHedgesOfN Other comprehensive income, netoftax, hedges ofnet Indian accounting 4358 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a etInvestmentsInForeignOperations investments in foreign operations standard OtherComprehensiveIncomeNetOfTaxNetMovemeOthercomprehensiveincome,netoftax,netmovementin Indian accounting 4359 ind-as ntInRegulatoryDeferralAccountBalancesRelatedTo regulatorydeferralaccountbalancesrelatedtoitemsthat http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b standard ItemsThatWillBeReclassifiedToProfitOrLoss will be reclassified to profit or loss OtherComprehensiveIncomeNetOfTaxNetMovemeOthercomprehensiveincome,netoftax,netmovementin Indian accounting 4360 ind-as ntInRegulatoryDeferralAccountBalancesRelatedTo regulatorydeferralaccountbalancesrelatedtoitemsthat http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 standard ItemsThatWillBeReclassifiedToProfitOrLoss will be reclassified to profit or loss1153 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] OtherComprehensiveIncomeNetOfTaxNetMovemeOthercomprehensiveincome,netoftax,netmovementin Indian accounting 4361 ind-as ntInRegulatoryDeferralAccountBalancesRelatedTo regulatorydeferralaccountbalancesrelatedtoitemsthat http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 standard ItemsThatWillNotBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss OtherComprehensiveIncomeNetOfTaxNetMovemeOthercomprehensiveincome,netoftax,netmovementin Indian accounting 4362 ind-as ntInRegulatoryDeferralAccountBalancesRelatedTo regulatorydeferralaccountbalancesrelatedtoitemsthat http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 a standard ItemsThatWillNotBeReclassifiedToProfitOrLoss will not be reclassified to profit or loss Indian accounting 4363 ind-as OtherComprehensiveIncomeOfAssociate Other comprehensive income of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard General Instructions - Balance 4364 ind-as OtherComprehensiveIncomeOthersMember Other comprehensive income, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice OtherComprehensiveIncomeThatWillBeReclassifi Othercomprehensiveincomethatwillbereclassifiedto Indian accounting 4365 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 edToProfitOrLossBeforeTax profit or loss, before tax standard OtherComprehensiveIncomeThatWillBeReclassifi Othercomprehensiveincomethatwillbereclassifiedto GeneralInstructions-PL-6(B) 4366 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III edToProfitOrLossBeforeTaxOthers profit or loss, before tax, others (v) OtherComprehensiveIncomeThatWillBeReclassifi Othercomprehensiveincomethatwillbereclassifiedto Indian accounting 4367 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 edToProfitOrLossNetOfTax profit or loss, net of tax standard OtherComprehensiveIncomeThatWillBeReclassifi Othercomprehensiveincomethatwillbereclassifiedto GeneralInstructions-PL-6(B) 4368 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III edToProfitOrLossNetOfTaxOthers profit or loss, net of tax, others (v) OtherComprehensiveIncomeThatWillNotBeReclas Othercomprehensiveincomethatwillnotbereclassified 4369 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (A) sifiedToProfitOrLossBeforeTax to profit or loss, before tax OtherComprehensiveIncomeThatWillNotBeReclas Othercomprehensiveincomethatwillnotbereclassified GeneralInstructions-PL-6(A) 4370 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sifiedToProfitOrLossBeforeTaxOthers to profit or loss, before tax, others (vi) OtherComprehensiveIncomeThatWillNotBeReclas Othercomprehensiveincomethatwillnotbereclassified 4371 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 6 (A) sifiedToProfitOrLossNetOfTax to profit or loss, net of tax OtherComprehensiveIncomeThatWillNotBeReclas Othercomprehensiveincomethatwillnotbereclassified GeneralInstructions-PL-6(A) 4372 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sifiedToProfitOrLossNetOfTaxOthers to profit or loss, net of tax, others (vi) 4373 ind-as OtherContingentLiabilitiesMember Other contingent liabilities [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 4374 ind-as OtherContingentLiabilitiesOthersMember Other contingent liabilities, others [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice PartIof-Balancesheet-Assets 4375 ind-as OtherCurrentAssets Other current assets http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (d) Indian accounting 4376 ind-as OtherCurrentAssets Other current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard 4377 ind-as OtherCurrentAssetsNotesAbstract Other current assets notes [Abstract] http://www.xbrl.org/2003/role/reference MCA PartIof-Balancesheet-Assets 4378 ind-as OtherCurrentAssetsOthers Other current assets, others http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (d) PartIof-Balancesheet-Assets 4379 ind-as OtherCurrentFinancialAssets Other current financial assets http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) (vi) Indian accounting 4380 ind-as OtherCurrentFinancialAssets Other current financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 d standard 4381 ind-as OtherCurrentFinancialAssetsOthers Other current financial assets others http://www.xbrl.org/2003/role/reference ICAI Common practice PartIof-Balancesheet-Equity 4382 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (a) (iii) Indian accounting 4383 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 m standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1154 Indian accounting 4384 ind-as OtherCurrentFinancialLiabilities Other current financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B13 b standard General Instructions - Balance 4385 ind-as OtherCurrentFinancialLiabilitiesOthers Other current financial liabilities, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (II) (h) PartIof-Balancesheet-Equity 4386 ind-as OtherCurrentLiabilities Other current liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (b) Indian accounting 4387 ind-as OtherCurrentLiabilities Other current liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard General Instructions - Balance 4388 ind-as OtherCurrentLiabilitiesOthers Other current liabilities, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (III) (c) 4389 ind-as OtherDecreaseInAmountOfShares Other decrease in amount of shares http://www.xbrl.org/2003/role/reference ICAI Common practice OtherDecreasesAggregateDifferenceBetweenFairV Otherdecreases,aggregatedifferencebetweenfairvalueat 4390 ind-as alueAtInitialRecognitionAndAmountDeterminedU initial recognition and transaction price yet to be http://www.xbrl.org/2003/role/reference ICAI Common practice singValuationTechniqueYetToBeRecognised recognised in profit or loss Statementofchangesinequity- 4391 ind-as OtherDeductionsToReserves Other deductions to reserves http://www.xbrl.org/2003/role/reference MCA Schedule III B 4392 ind-as OtherDeductionsToReserves Other deductions to reserves http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4393 ind-as OtherDepositAssetsMember Other deposit assets [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(c)-common practice General Instructions - Balance 4394 ind-as OtherDepositAssetsMember Other deposit assets [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(c) -common practice General Instructions - Balance 4395 ind-as OtherDepositAssetsMember Other deposit assets [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet-A.X.(ii)(1)(c)-common practice 4396 ind-as OtherDepositsRefundableCurrent Other deposits refundable, current http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4397 ind-as OtherDepositsWithBanks Other deposits with banks http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard OtherDifferencesToCashAndCashEquivalentsInStaOtherdifferencestocashandcashequivalentsinstatement Indian accounting 4398 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 tementOfCashFlows of cash flows standard Indian accounting 4399 ind-as OtherDisposalsOfAssetsMember Other disposals of assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 c standard GeneralInstructions-PL-7(a) 4400 ind-as OtherEmployeeRelatedExpenses Other employee related expenses http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice OtherEnvironmentRelatedContingentLiabilityMem Indian accounting 4401 ind-as Other environment related contingent liability [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 ber standard Indian accounting 4402 ind-as OtherEnvironmentRelatedProvisionMember Other environment related provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard PartIof-Balancesheet-Equity 4403 ind-as OtherEquity Other equity http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (b) Indian accounting 4404 ind-as OtherEquity Other equity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 e standard Statementofchangesinequity- 4405 ind-as OtherEquityComponentsMember Other equity components [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B General Instructions - Balance 4406 ind-as OtherEquityComponentsMember Other equity components [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4407 ind-as OtherEquityOtherMember Other equity other [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice1155 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 4408 ind-as OtherEquityOther1Member Other equity other 1 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4409 ind-as OtherEquityOther2Member Other equity other 2 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4410 ind-as OtherEquityOther3Member Other equity other 3 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4411 ind-as OtherEquityOther4Member Other equity other 4 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4412 ind-as OtherEquityOther5Member Other equity other 5 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4413 ind-as OtherEquityOther6Member Other equity other 6 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4414 ind-as OtherEquityOther7Member Other equity other 7 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4415 ind-as OtherEquityOther8Member Other equity other 8 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4416 ind-as OtherEquityOther9Member Other equity other 9 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice General Instructions - Balance 4417 ind-as OtherEquityOther10Member Other equity other 10 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice 4418 ind-as OtherEquitySecuritiesMember Other equity securities [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice OtherExpenditurePertainingToExplorationAndPro Otherexpenditurepertainingtoexplorationandproduction 4419 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ductionActivities activities PartIIof-StatementofProfit 4420 ind-as OtherExpenses Other expenses http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) General Instructions - Balance 4421 ind-as OtherExternalCommercialBorrowingsMember Other external commercial borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(II); Common Practice OtherFinancialAssetsAtAmortisedCostClassMemb Indian accounting 4422 ind-as Other financial assets at amortised cost class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 c er standard Indian accounting 4423 ind-as OtherFinancialAssetsAtFairValueClassMember Other financial assets at fair value class [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard 4424 ind-as OtherFinancialInstrumentsMember Other financial instruments [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4425 ind-as OtherFundsMember Other funds [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (c) common practice Indian accounting 4426 ind-as OtherFundsMember Other funds [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard 4427 ind-as OtherGuaranteesGivenMember Other guarantees given [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4428 ind-as OtherImpairedAssetsMember Other impaired assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 standard PartIIof-StatementofProfit 4429 ind-as OtherIncome Other income http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (II) Indian accounting 4430 ind-as OtherIncome Other income http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 102 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1156 Indian accounting 4431 ind-as OtherIncreaseDecreaseInOtherProvisions Other increase decrease in other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Indian accounting 4432 ind-as OtherIncreaseDecreaseInReimbursementRights Other increase decrease in reimbursement rights http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 standard OtherIncreaseDecreaseThroughOtherChangesReguOtherincreasedecreasethroughotherchangesregulatory Indian accounting 4433 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii latoryDeferralAccountCreditBalances deferral account credit balances standard OtherIncreaseDecreaseThroughOtherChangesReguOtherincreasedecreasethroughotherchangesregulatory Indian accounting 4434 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a iii latoryDeferralDebitBalances deferral debit balances standard OtherIncreasesAggregateDifferenceBetweenFairVaOtherincreases,aggregatedifferencebetweenfairvalueat 4435 ind-as lueAtInitialRecognitionAndAmountDeterminedUsiinitial recognition and transaction price yet to be http://www.xbrl.org/2003/role/reference ICAI Common practice ngValuationTechniqueYetToBeRecognised recognised in profit or loss OtherIndividuallyImmaterialComponentsOfOtherCOther individually immaterial components of other Indian accounting 4436 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 omprehensiveIncomeBeforeTax comprehensive income, before tax standard OtherIndividuallyImmaterialComponentsOfOtherCOther individually immaterial components of other Indian accounting 4437 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 omprehensiveIncomeNetOfTax comprehensive income, net of tax standard OtherInflowsOutflowsOfCashClassifiedAsFinancinOtherinflows(outflows)ofcash,classifiedasfinancing Indian accounting 4438 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 gActivities activities standard OtherInflowsOutflowsOfCashClassifiedAsInvestin Otherinflows(outflows)ofcash,classified asinvesting Indian accounting 4439 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 gActivities activities standard OtherInflowsOutflowsOfCashClassifiedAsOperatinOtherinflows(outflows)ofcash,classifiedasoperating Indian accounting 4440 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 gActivities activities standard PartIof-Balancesheet-Assets 4441 ind-as OtherIntangibleAssets Other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (e) Indian accounting 4442 ind-as OtherIntangibleAssets Other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard General Instructions - Balance 4443 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (h) Indian accounting 4444 ind-as OtherIntangibleAssetsMember Other intangible assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 standard General Instructions - Balance 4445 ind-as OtherIntangibleAssetsOthersMember Other intangible assets, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (h) Indian accounting 4446 ind-as OtherIntangibleAssetsRevaluationSurplus Other intangible assets, revaluation surplus http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 124 b standard Indian accounting 4447 ind-as OtherIntangibleAssetsRevaluedAssets Other intangible assets, revalued assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 124 a ii standard Indian accounting 4448 ind-as OtherIntangibleAssetsRevaluedAssetsAtCost Other intangible assets, revalued assets, at cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 124 a iii standard General Instructions - Balance 4449 ind-as OtherIntellectualPropertyRightsMember Other intellectual property rights [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (e) GeneralInstructions-PL-7(e); 4450 ind-as OtherInterestCharges Other interest charges http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - Balance 4451 ind-as OtherInventoriesMember Other inventories [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (g) Indian accounting 4452 ind-as OtherInventoriesMember Other inventories [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 4453 ind-as OtherInventoriesMember Other inventories [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard1157 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 4454 ind-as OtherInventoriesOthersMember Other inventories, others [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 4455 ind-as OtherInventoriesOthersMember Other inventories, others [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard OtherLiabilitiesUnderInsuranceContractsAndReinsOtherliabilitiesunderinsurancecontractsandreinsurance 4456 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice uranceContractsIssued contracts issued General Instructions - Balance 4457 ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(h) General Instructions - Balance 4458 ind-as OtherLoansAndAdvancesMember Other loans and advances [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(d) General Instructions - Balance 4459 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(h) common practice General Instructions - Balance 4460 ind-as OtherLoansAndAdvancesOthersMember Other loans and advances, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(d) common practice General Instructions - Balance 4461 ind-as OtherLoansMember Other loans [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(c) General Instructions - Balance 4462 ind-as OtherLoansMember Other loans [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(c) General Instructions - Balance 4463 ind-as OtherLoansOthersMember Other loans, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(c)-common practice General Instructions - Balance 4464 ind-as OtherLoansOthersMember Other loans, others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(c) -common practice Indian accounting 4465 ind-as OtherMaterialActuarialAssumptions Other material actuarial assumptions http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 144 standard Indian accounting 4466 ind-as OtherMaterialActuarialAssumptionsMember Other material actuarial assumptions [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 standard Indian accounting 4467 ind-as OtherMaterialNoncashItemsReportableSegment Other material non-cash items reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 i standard Indian accounting 4468 ind-as OtherMaterialNoncashItemsReportableSegment Other material non-cash items reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 e standard OtherMoneyForWhichCompanyIsContingentlyLia General Instructions - Balance 4469 ind-as Other money for which company is contingently liable http://www.xbrl.org/2003/role/reference MCA Schedule III ble sheet -H (i)(c) OtherNetGainLossOnForeignCurrencyFluctuations Other net gain (loss) on foreign currency fluctuations 4470 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice TreatedAsOtherIncome treated as other income PartIof-Balancesheet-Assets 4471 ind-as OtherNoncurrentAssets Other non-current assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (j) Indian accounting 4472 ind-as OtherNoncurrentAssets Other non-current assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard PartIof-Balancesheet-Assets 4473 ind-as OtherNoncurrentAssetsAbstract Other non-current assets [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (j) General Instructions - Balance 4474 ind-as OtherNoncurrentAssetsOthers Other non-current assets, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X (iii) PartIof-Balancesheet-Assets 4475 ind-as OtherNoncurrentFinancialAssets Other non-current financial assets http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) Indian accounting 4476 ind-as OtherNoncurrentFinancialAssets Other non-current financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 d standard PartIof-Balancesheet-Assets 4477 ind-as OtherNoncurrentFinancialAssetsOthers Other non-current financial assets, others http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (iv) -common practice PartIof-Balancesheet-Equity 4478 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (a) (iii)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1158 Indian accounting 4479 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 m standard Indian accounting 4480 ind-as OtherNoncurrentFinancialLiabilities Other non-current financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B13 c standard General Instructions - Balance 4481 ind-as OtherNoncurrentFinancialLiabilitiesOthers Other non-current financial liabilities, others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -common practice PartIof-Balancesheet-Equity 4482 ind-as OtherNoncurrentLiabilities Other non-current liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (d) Indian accounting 4483 ind-as OtherNoncurrentLiabilities Other non-current liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 55 standard General Instructions - Balance 4484 ind-as OtherNoncurrentLiabilitiesOthers Other non-current liabilities others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E. IV. (b) 4485 ind-as OtherNonoperatingIncome Other non-operating income http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 5 (c) 4486 ind-as OtherNonoperatingIncomeAbstract Other non-operating income [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 5 (c) 4487 ind-as OtherOperatingRevenues Other operating revenues http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (c) 4488 ind-as OtherOperatingRevenuesAbstract Other operating revenues [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (c) Indian accounting 4489 ind-as OtherOverheadsApportionedContracts Other overheads apportioned contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 18 (c) standard 4490 ind-as OtherPayablesCurrent Other payables, current http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4491 ind-as OtherPlantAndEquipmentMember Other plant and equipment [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (c) 4492 ind-as OtherPollutionReductionEquipmentMember Other pollution reduction equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4493 ind-as OtherPriceRiskMember Other price risk [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 Defined terms standard Indian accounting 4494 ind-as OtherPropertyPlantAndEquipmentMember Other property, plant and equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 standard 4495 ind-as OtherPropertyPlantAndEquipmentOthersMember Other property, plant and equipment, others [Member] http://www.xbrl.org/2003/role/reference MCA General Instructions - Balance sheet -E (III)(b) ,General 4496 ind-as OtherProvisions Other provisions http://www.xbrl.org/2003/role/reference MCA Schedule III Instructions - Balance sheet - F(IV)(ii) Indian accounting 4497 ind-as OtherProvisions Other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 d standard Indian accounting 4498 ind-as OtherProvisions Other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 a standard General Instructions - PL - 7; 4499 ind-as OtherProvisionsCreated Other provisions created http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4500 ind-as OtherProvisionsMember Other provisions [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard 4501 ind-as OtherRegulatoryDeferralAccountCreditBalances Other regulatory deferral account credit balances http://www.xbrl.org/2003/role/reference ICAI Common practice 4502 ind-as OtherRegulatoryDeferralAccountDebitBalances Other regulatory deferral account debit balances http://www.xbrl.org/2003/role/reference ICAI Common practice1159 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Statementofchangesinequity- B, common practice,General 4503 ind-as OtherReservesMember Other reserves [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III Instructions - Balance sheet - D(II) (c) common practice Indian accounting 4504 ind-as OtherReservesMember Other reserves [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard General Instructions - Balance 4505 ind-as OtherRetainedEarningMember Other retained earning [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (ii) GeneralInstructions-PL-7(a) 4506 ind-as OtherRetirementBenefits Other retirement benefits http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice Indian accounting 4507 ind-as OtherReversalsOfProvisions Other reversals of provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 98 (g) standard Indian accounting 4508 ind-as OtherReversalsOfProvisions Other reversals of provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 g standard 4509 ind-as OtherRiskMember Other risk [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4510 ind-as Others Others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(IV)(d) Indian accounting 4511 ind-as Others Others http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 45 standard Indian accounting 4512 ind-as OtherTangibleOrIntangibleAssetsTransferred Other tangible or intangible assets transferred http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 f ii standard OtherTaxEffectsForReconciliationBetweenAccoun Other tax effects for reconciliation between accounting Indian accounting 4513 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i tingProfitAndTaxExpenseIncome profit and tax expense (income) standard 4514 ind-as OtherTaxesReceivableMember Other taxes receivable [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice OtherTaxRateEffectsForReconciliationBetweenAc Othertaxrateeffectsforreconciliationbetweenaccounting Indian accounting 4515 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii countingProfitAndTaxExpenseIncome profit and tax expense (income) standard Indian accounting 4516 ind-as OtherTemporaryDifferencesMember Other temporary differences [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard 4517 ind-as OtherUnamortisedExpenses Other unamortised expenses http://www.xbrl.org/2003/role/reference ICAI Common practice Statementofchangesinequity- 4518 ind-as OtherUtilisationOfSecuritiesPremiumIfPermitted Other utilisation of securities premium if permitted http://www.xbrl.org/2003/role/reference MCA Schedule III B, 4519 ind-as OtherUtilisationOfSecuritiesPremiumIfPermitted Other utilisation of securities premium if permitted http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4520 ind-as OutstandingAmountOfContinuingDefaultInterest Outstanding amount of continuing default interest http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(vii) General Instructions - Balance 4521 ind-as OutstandingAmountOfContinuingDefaultInterest Outstanding amount of continuing default interest http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iv) General Instructions - Balance 4522 ind-as OutstandingAmountOfContinuingDefaultPrincipal Outstanding amount of continuing default principal http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(vii) General Instructions - Balance 4523 ind-as OutstandingAmountOfContinuingDefaultPrincipal Outstanding amount of continuing default principal http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(iv) OutstandingCommitmentsMadeByEntityRelatedPa Outstanding commitments made byentity, related party Indian accounting 4524 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 b rtyTransactions transactions standard OutstandingCommitmentsMadeOnBehalfOfEntity Outstanding commitments made on behalf of entity, related Indian accounting 4525 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 b RelatedPartyTransactions party transactions standard OutstandingUnutilisedAmountsReceivedInRespect Outstanding unutilised amounts received in respect of General Instructions - Balance 4526 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III OfIssueOfSecuritiesForSpecificPurpose issue of securities for specific purpose sheet -J, common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1160 OverDuePeriodForWhichApplicationMoneyIsPendOverdueperiodforwhichapplicationmoneyispending 4527 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ingPriorToAllotmentOfShares prior to allotment of shares Indian accounting 4528 ind-as OverheadCostsApportionedContracts Overhead costs apportioned contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 18 standard Indian accounting 4529 ind-as OverheadCostsApportionedContractsAbstract Overhead costs apportioned contracts [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 18 standard Companies Annexure to Companies 4530 ind-as OverheadsOnProjectsOrPrograms Overheads on projects or programs http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 General Instructions - Balance 4531 ind-as OwnedAndLeasedAssetsMember Owned and leased assets [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (ii) General Instructions - Balance 4532 ind-as OwnedAssetsMember Owned assets [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (ii) ParticipationInDefinedBenefitPlanThatSharesRisksParticipation in defined benefit plan that shares risks Indian accounting 4533 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 22 BetweenGroupEntitiesRelatedPartyTransactions between group entities, related party transactions standard ParticularsOfAnyRedeemedBondsDebenturesWhicParticulars of any redeemed bonds/debentures which General Instructions - Balance 4534 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hCompanyHasPowerToReissue company has power to reissue sheet -E (I)(v) General Instructions - Balance 4535 ind-as ParticularsOfRedemptionOrConversion Particulars of redemption or conversion http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(v) General Instructions - Balance 4536 ind-as ParValuePerShare Par value per share http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(c) Indian accounting 4537 ind-as ParValuePerShare Par value per share http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iii standard Indian accounting 4538 ind-as PastDueStatusAxis Past due status [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35N standard Indian accounting 4539 ind-as PastDueStatusMember Past due status [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35N standard PastServiceCostAndGainsLossesArisingFromSettlePast service cost and gains (losses) arising from Indian accounting 4540 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 d mentsNetDefinedBenefitLiabilityAssets settlements, net defined benefit liability (assets) standard Indian accounting 4541 ind-as PastServiceCostNetDefinedBenefitLiabilityAssets Past service cost, net defined benefit liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 d standard General Instructions - Balance 4542 ind-as PatentsMember Patents [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (e) GeneralInstructions-PL-7(i) 4543 ind-as PaymentForAuditServices Payment for audit services http://www.xbrl.org/2003/role/reference MCA Schedule III (a) GeneralInstructions-PL-7(i) 4544 ind-as PaymentForCompanyLawMatters Payment for company law matters http://www.xbrl.org/2003/role/reference MCA Schedule III (c) GeneralInstructions-PL-7(i) 4545 ind-as PaymentForOtherServices Payment for other services http://www.xbrl.org/2003/role/reference MCA Schedule III (d) GeneralInstructions-PL-7(i) 4546 ind-as PaymentForReimbursementOfExpenses Payment for reimbursement of expenses http://www.xbrl.org/2003/role/reference MCA Schedule III (e) GeneralInstructions-PL-7(i) 4547 ind-as PaymentForTaxationMatters Payment for taxation matters http://www.xbrl.org/2003/role/reference MCA Schedule III (b) PaymentsForPremiumsAndClaimsAnnuitiesAndOt Payments for premiums and claims annuities and other Indian accounting 4548 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 e herPolicyBenefits policy benefits standard PaymentsFromChangesInOwnershipInterestsInSub Payments from changes in ownership interests in Indian accounting 4549 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 42A sidiaries subsidiaries standard PaymentsFromChangesInOwnershipInterestsInSub Payments from changes in ownership interests in Indian accounting 4550 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 42A sidiariesThatDoNotResultInLossOfControl subsidiaries that do not result in loss of control standard1161 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PaymentsFromChangesInOwnershipInterestsInSub Payments from changes in ownership interests in Indian accounting 4551 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 42B sidiariesThatDoNotResultInLossOfControl subsidiaries that do not result in loss of control standard PaymentsFromContractsHeldForDealingOrTradingPayments from contracts held for dealing or trading Indian accounting 4552 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 g Purpose purpose standard PaymentsFromPlanNetDefinedBenefitLiabilityAss Indian accounting 4553 ind-as Payments from plan, net defined benefit liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 g ets standard PaymentsInRespectOfSettlementsNetDefinedBenefPayments in respect of settlements, net defined benefit Indian accounting 4554 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 g itLiabilityAssets liability (assets) standard PaymentsInRespectOfSettlementsReimbursementR Indian accounting 4555 ind-as Payments in respect of settlements, reimbursement rights http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 g ights standard PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFi Paymentsoffinanceleaseliabilities,classifiedasfinancing Indian accounting 4556 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 e nancingActivities activities standard PaymentsOfLeaseLiabilitiesClassifiedAsFinancing Payments of lease liabilities, classified as financing Indian accounting 4557 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 e Activities activities standard Indian accounting 4558 ind-as PaymentsOfOtherEquityInstruments Payments of other equity instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 standard Indian accounting 4559 ind-as PaymentsToAcquireOrRedeemEntitysShares Payments to acquire or redeem entity's shares http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 b standard Indian accounting 4560 ind-as PaymentsToAndOnBehalfOfEmployees Payments to and on behalf of employees http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 d standard 4561 ind-as PaymentsToAuditor Payments to auditor http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (i) 4562 ind-as PaymentsToAuditorAbstract Payments to auditor [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 7 (i) PaymentsToManufactureOrAcquireAssetsHeldFor Paymentstomanufactureoracquireassetsheldforrental Indian accounting 4563 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 RentalToOthersAndSubsequentlyHeldForSale to others and subsequently held for sale standard Indian accounting 4564 ind-as PaymentsToSuppliersForGoodsAndServices Payments to suppliers for goods and services http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 c standard GeneralInstructions-PL-7(a) 4565 ind-as PensionSchemes Pension schemes http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice Indian accounting 4566 ind-as PercentageOfEntitysRevenue Percentage of entity's revenue http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 34 standard 4567 ind-as PercentageOfProposedDividend Percentage of proposed dividend http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 PercentageOfReasonablyPossibleDecreaseInActua Percentage of reasonably possible decrease in actuarial Indian accounting 4568 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 a rialAssumption assumption standard PercentageOfReasonablyPossibleIncreaseInActuariPercentage of reasonably possible increase in actuarial Indian accounting 4569 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 145 a alAssumption assumption standard General Instructions - Balance 4570 ind-as PercentageOfShareholdingInCompany Percentage of shareholding in company http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) Indian accounting 4571 ind-as PercentageOfVotingEquityInterestsAcquired Percentage of voting equity interests acquired http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 c standard 4572 ind-as PeriodBeforeWhichSharesAreToBeAllotted Period before which shares are to be allotted http://www.xbrl.org/2003/role/reference ICAI Common practice PipelineOperationAndMaintenanceExpenditurePer Pipelineoperationandmaintenanceexpenditurepertaining 4573 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice tainingToExplorationAndProductionActivities to exploration and production activities[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1162 Indian accounting 4574 ind-as PlanAssetsAtFairValue Plan assets, at fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 57 a standard Indian accounting 4575 ind-as PlanAssetsMember Plan assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a i standard General Instructions - Balance 4576 ind-as PlantAndEquipmentMember Plant and equipment [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (c) 4577 ind-as PlantationsMember Plantations [Member] http://www.xbrl.org/2003/role/reference MCA PortionOfConsiderationPaidReceivedConsistingOf Portionofconsiderationpaid(received)consistingofcash Indian accounting 4578 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 40 b CashAndCashEquivalents and cash equivalents standard PortionOfGainsLossesRecognisedWhenControlOf Portion of gains (losses) recognised when control of Indian accounting 4579 ind-as SubsidiaryIsLostAttributableToDerecognisingRegusubsidiaryislost,attributabletoderecognisingregulatory http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B28 standard latoryDeferralAccountBalancesInFormerSubsidiarydeferral account balances in former subsidiary PortionOfGainsLossesRecognisedWhenControlOf Portion of gains (losses) recognised when control of Indian accounting 4580 ind-as SubsidiaryIsLostAttributableToRecognisingInvest subsidiaryis lost, attributable to recognisinginvestment http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19 a standard mentRetainedInFormerSubsidiary retained in former subsidiary Indian accounting 4581 ind-as PotentialOrdinaryShareTransactionsMember Potential ordinary share transactions [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 10 22 f standard General Instructions - PL - 7; 4582 ind-as PowerAndFuel Power and fuel http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 4583 ind-as PrepaidExpensesMember Prepaid expenses [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 4584 ind-as PrepaymentRiskMember Prepayment risk [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Companies Annexure to Companies 4585 ind-as PrescribedCSRExpenditure Prescribed CSR expenditure http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 Indian accounting 4586 ind-as PresentValueOfDefinedBenefitObligationMember Present value of defined benefit obligation [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 a ii standard Indian accounting 4587 ind-as PreviousGAAPMember Previous GAAP [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Indian accounting 4588 ind-as PreviousGAAPMember Previous GAAP [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 standard Indian accounting 4589 ind-as PreviousGAAPMember Previous GAAP [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard SEBI Employee Stock Option Scheme and 4590 ind-as PriceAtWhichSharesAreIssued Price at which shares are issued http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (b) Employee Stock Purchase Scheme guidelines 1999 Indian accounting 4591 ind-as PriceIndexMovements Price index movements http://www.xbrl.org/2003/role/reference ICAI Ind AS 29 39 c standard PricesSpecifiedInForwardAgreementsToPurchaseFPrices specified in forward agreements to purchase Indian accounting 4592 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B11D b inancialAssetsForCash financial assets for cash standard1163 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SEBI Employee Stock Option Scheme and 4593 ind-as PricingFormula Pricing formula http://www.xbrl.org/2003/role/reference SEBI Para 12 (b) Employee Stock Purchase Scheme guidelines 1999 The Micro, small Ministry ofand medium 4594 ind-as PrincipalAndInterestDueRemainingUnpaid Principal and interest due remaining unpaid http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (i) justice development act, 2006 4595 ind-as PrincipalAndInterestDueRemainingUnpaid Principal and interest due remaining unpaid http://www.xbrl.org/2003/role/reference ICAI Common practice The Micro, small Ministry ofand medium PrincipalAndInterestDueRemainingUnpaidAbstrac 4596 ind-as Principal and interest due remaining unpaid [Abstract] http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (i) t justice development act, 2006 PrincipalAndInterestDueRemainingUnpaidAbstrac 4597 ind-as Principal and interest due remaining unpaid [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice t The Micro, small Ministry ofand medium 4598 ind-as PrincipalDueRemainingUnpaid Principal due remaining unpaid http://www.xbrl.org/2003/role/reference law andenterprises Section 22 (i) justice development act, 2006 4599 ind-as PrincipalDueRemainingUnpaid Principal due remaining unpaid http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4600 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iii standard Indian accounting 4601 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii standard Indian accounting 4602 ind-as PrincipalPlaceOfBusinessOfAssociate Principal place of business of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii standard PrincipalPlaceOfBusinessOfEntityWhoseConsolid Principalplaceofbusinessofentitywhoseconsolidated Indian accounting 4603 ind-as atedFinancialStatementsHaveBeenProducedForPu http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 a financial statements have been produced for public use standard blicUse Indian accounting 4604 ind-as PrincipalPlaceOfBusinessOfJointOperation Principal place of business of joint operation http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iii standard Indian accounting 4605 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii standard Indian accounting 4606 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii standard Indian accounting 4607 ind-as PrincipalPlaceOfBusinessOfJointVenture Principal place of business of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iii standard Indian accounting 4608 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii standard Indian accounting 4609 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 b standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1164 Indian accounting 4610 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii standard Indian accounting 4611 ind-as PrincipalPlaceOfBusinessOfSubsidiary Principal place of business of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B b standard PrincipalPlaceOfBusinessOfSubsidiaryConsolidate Indian accounting 4612 ind-as Principal place of business of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b ii d standard PrincipalPlaceOfBusinessOfSubsidiaryConsolidate Indian accounting 4613 ind-as Principal place of business of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 b d standard PrincipalPlaceOfBusinessOfSubsidiaryConsolidate Indian accounting 4614 ind-as Principal place of business of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b ii d standard PrincipalPlaceOfBusinessOfSubsidiaryConsolidate Indian accounting 4615 ind-as Principal place of business of subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B b d standard General Instructions - PL - 7; 4616 ind-as PrintingStationery Printing stationery http://www.xbrl.org/2003/role/reference MCA Schedule III common practice ProbabilityOfDefaultSignificantUnobservableInput Probability of default, significant unobservable inputs, 4617 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sLiabilities liabilities ProceedsFromBiologicalAssetsOtherThanBearerPl Proceedsfrombiologicalassetsotherthanbearerplants, Indian accounting 4618 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b antsClassifiedAsInvestingActivities classified as investing activities standard ProceedsFromBorrowingsClassifiedAsFinancingA Indian accounting 4619 ind-as Proceeds from borrowings classified as financing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 c ctivities standard ProceedsFromChangesInOwnershipInterestsInSub Proceeds from changes in ownership interests in Indian accounting 4620 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 42A sidiaries subsidiaries standard ProceedsFromChangesInOwnershipInterestsInSub Proceeds from changes in ownership interests in Indian accounting 4621 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 42A sidiariesThatDoNotResultInLossOfControl subsidiaries that do not result in loss of control standard ProceedsFromChangesInOwnershipInterestsInSub Proceeds from changes in ownership interests in Indian accounting 4622 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 42B sidiariesThatDoNotResultInLossOfControl subsidiaries that do not result in loss of control standard ProceedsFromGovernmentGrantsClassifiedAsInve Proceedsfromgovernmentgrantsclassifiedasinvesting Indian accounting 4623 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 20 28 stingActivities activities standard Indian accounting 4624 ind-as ProceedsFromIssuingDebenturesNotesBondsEtc Proceeds from issuing debentures notes bonds etc http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 c standard Indian accounting 4625 ind-as ProceedsFromIssuingOtherEquityInstruments Proceeds from issuing other equity instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 a standard ProceedsFromIssuingSharesClassifiedAsFinancing Indian accounting 4626 ind-as Proceeds from issuing shares http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 a Activities standard ProceedsFromSalesOfGoodwillClassifiedAsInvesti Proceeds from sales of goodwill, classified as investing Indian accounting 4627 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b ngActivities activities standard ProceedsFromSalesOfIntangibleAssetsClassifiedAsProceeds from sales of intangible assets, classified as Indian accounting 4628 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b InvestingActivities investing activities standard ProceedsFromSalesOfIntangibleAssetsUnderDevel Proceeds from sales of intangible assets under Indian accounting 4629 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b opment development standard ProceedsFromSalesOfInvestmentPropertyClassifie Proceedsfromsalesofinvestmentproperty,classifiedas Indian accounting 4630 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b dAsInvestingActivities investing activities standard ProceedsFromSalesOfOtherLongTermAssetsClassi Proceedsfromsalesofotherlong-termassets,classifiedas Indian accounting 4631 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b fiedAsInvestingActivities investing activities standard1165 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ProceedsFromSalesOfPropertyPlantAndEquipmentProceeds from sales of property, plant and equipment, Indian accounting 4632 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 b ClassifiedAsInvestingActivities classified as investing activities standard Proceedsfromtransferactivityduringperiodrepresenting Indian accounting 4633 ind-as ProceedsFromTransferActivity http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42G c iii greatest transfer activity standard Indian accounting 4634 ind-as ProductsAndServicesAxis Products and services [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard PartIIof-StatementofProfit 4635 ind-as ProfitBeforeExceptionalItemsAndTax Profit before exceptional items and tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (V) PartIIof-StatementofProfit 4636 ind-as ProfitBeforeTax Profit before tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (VII) Indian accounting 4637 ind-as ProfitBeforeTax Profit before tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard Indian accounting 4638 ind-as ProfitLossAttributableToNoncontrollingInterests Profit (loss), attributable to non-controlling interests http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 81B a i standard Indian accounting 4639 ind-as ProfitLossAttributableToNoncontrollingInterests Profit (loss), attributable to non-controlling interests http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 e standard ProfitLossAttributableToOrdinaryEquityHoldersOf Profit (loss), attributable to ordinary equity holders of Indian accounting 4640 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a ParentEntity parent entity standard ProfitLossAttributableToOrdinaryEquityHoldersOf Profit (loss), attributable to ordinary equity holders of Indian accounting 4641 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a ParentEntityIncludingDilutiveEffects parent entity including dilutive effects standard Indian accounting 4642 ind-as ProfitLossBeforeTaxDiscontinuedOperations Profit (loss) before tax, discontinued operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 b i standard Indian accounting 4643 ind-as ProfitLossBeforeTaxReportableSegment Profit (loss) before tax reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 b standard PartIIof-StatementofProfit 4644 ind-as ProfitLossForPeriod Profit (loss) for period http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XIII) PartIIof-StatementofProfit 4645 ind-as ProfitLossForPeriodFromContinuingOperations Profit (loss) for period from continuing operations http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IX) Indian accounting 4646 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 b standard Indian accounting 4647 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 18 b standard Indian accounting 4648 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 32 a ii standard Indian accounting 4649 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 d i standard Indian accounting 4650 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4651 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 b standard Indian accounting 4652 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 81A a standard Indian accounting 4653 ind-as ProfitLossForThePeriodAsPerIndAs Profit (loss) for the period as per Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 1012 B10 b standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1166 Indian accounting 4654 ind-as ProfitLossForThePeriodAsPerIndianGaap Profit (loss) for the period as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Indian accounting 4655 ind-as ProfitLossForThePeriodAsPerIndianGaap Profit (loss) for the period as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 24 standard Indian accounting 4656 ind-as ProfitLossForThePeriodAsPerIndianGaap Profit (loss) for the period as per Indian GAAP http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard ProfitLossFromContinuingOperationsAttributableTProfit(loss)fromcontinuingoperationsattributabletonon- Indian accounting 4657 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 5 oNoncontrollingInterests controlling interests standard ProfitLossFromContinuingOperationsAttributableTProfit (loss) from continuing operations attributable to Indian accounting 4658 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a oOrdinaryEquityHoldersOfParentEntity ordinary equity holders of parent entity standard ProfitLossFromContinuingOperationsAttributableTProfit (loss) from continuing operations attributable to Indian accounting 4659 ind-as oOrdinaryEquityHoldersOfParentEntityIncludingD ordinaryequityholdersofparententityincludingdilutive http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a standard ilutiveEffects effects Indian accounting 4660 ind-as ProfitLossFromContinuingOperationsOfAssociate Profit (Loss) from continuing operations of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard ProfitLossFromContinuingOperationsReportableSe Indian accounting 4661 ind-as Profit (loss) from continuing operations reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 b gment standard ProfitLossFromContinuingOperationsReportableSe Indian accounting 4662 ind-as Profit (loss) from continuing operations reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 gment standard PartIIof-StatementofProfit 4663 ind-as ProfitLossFromDiscontinuedOperationsAfterTax Profit (loss) from discontinued operations after tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XII) Indian accounting 4664 ind-as ProfitLossFromDiscontinuedOperationsAfterTax Profit (loss) from discontinued operations after tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 e (i) standard ProfitLossFromDiscontinuedOperationsAttributabl Profit(loss)fromdiscontinuedoperationsattributableto Indian accounting 4665 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 5 eToNoncontrollingInterests non-controlling interests standard ProfitLossFromDiscontinuedOperationsAttributabl Profit(loss)fromdiscontinuedoperationsattributableto Indian accounting 4666 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a eToOrdinaryEquityHoldersOfParentEntity ordinary equity holders of parent entity standard ProfitLossFromDiscontinuedOperationsAttributabl Profit(loss)fromdiscontinuedoperationsattributableto Indian accounting 4667 ind-as eToOrdinaryEquityHoldersOfParentEntityIncludin ordinaryequityholdersofparententityincludingdilutive http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 a standard gDilutiveEffects effects PartIIof-StatementofProfit 4668 ind-as ProfitLossFromDiscontinuedOperationsBeforeTax Profit (loss) from discontinued operations before tax http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (X) ProfitLossFromDiscontinuedOperationsOfAssociat Indian accounting 4669 ind-as Profit (loss) from discontinued operations of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b e standard ProfitLossIncludingNetMovementInRegulatoryDef Profit(loss),includingnetmovementinregulatorydeferral Indian accounting 4670 ind-as erralAccountBalancesRelatedToProfitOrLossAnd account balances related to profit or loss and net http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 23 standard NetMovementInRelatedDeferredTax movement in related deferred tax ProfitLossIncludingNetMovementInRegulatoryDef Profit(loss),includingnetmovementinregulatorydeferral erralAccountBalancesRelatedToProfitOrLossAnd account balances related to profit or loss and net 4671 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice NetMovementInRelatedDeferredTaxAttributableT movement in related deferred tax, attributable to non- oNoncontrollingInterests controlling interests ProfitLossIncludingNetMovementInRegulatoryDef Profit(loss),includingnetmovementinregulatorydeferral erralAccountBalancesRelatedToProfitOrLossAnd account balances related to profit or loss and net 4672 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice NetMovementInRelatedDeferredTaxAttributableT movementinrelateddeferredtax,attributabletoownersof oOwnersOfParent parent Indian accounting 4673 ind-as ProfitLossOfAcquiree Profit (loss) of acquiree since acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 q i standard1167 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Profit(loss)ofcombinedentityasifcombinationoccurred Indian accounting 4674 ind-as ProfitLossOfCombinedEntity http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 q ii at beginning of period standard ProfitLossRecognisedOnExchangingConstructionSProfit (loss) recognised on exchanging construction Indian accounting 4675 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6A ervicesForFinancialAssets2011 services for financial assets standard ProfitLossRecognisedOnExchangingConstructionSProfit (loss) recognised on exchanging construction Indian accounting 4676 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6A ervicesForIntangibleAssets2011 services for intangible Assets standard Indian accounting 4677 ind-as ProfitLossReportableSegment Profit (loss) reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 b standard Indian accounting 4678 ind-as ProfitLossReportableSegment Profit (loss) reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard ProfitOrLossAttributableToNonControllingInterest Part III General Instructions 4679 ind-as Profit or loss, attributable to non-controlling interests http://www.xbrl.org/2003/role/reference MCA Schedule III s consolidated Balance sheet ProfitOrLossAttributableToNonControllingInterest Indian accounting 4680 ind-as Profit or loss, attributable to non-controlling interests http://www.xbrl.org/2003/role/reference ICAI Ind AS 81B (a) (ii) s standard Part III General Instructions 4681 ind-as ProfitOrLossAttributableToOwnersOfParent Profit or loss, attributable to owners of parent http://www.xbrl.org/2003/role/reference MCA Schedule III consolidated Balance sheet Indian accounting 4682 ind-as ProfitOrLossAttributableToOwnersOfParent Profit or loss, attributable to owners of parent http://www.xbrl.org/2003/role/reference ICAI Ind AS 81B (a) (i) standard ProfitsOrLossesFromPartnershipFirmsOrAssociati Profitsorlossesfrompartnershipfirmsorassociationof 4683 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice onOfPersonsOrLimitedLiabilityPartnerships persons or limited liability partnerships Indian accounting 4684 ind-as ProgressBillings Progress billings http://www.xbrl.org/2003/role/reference ICAI Ind-As 11 standard PropertyAmountContributedToFairValueOfPlanAs Indian accounting 4685 ind-as Property amount contributed to fair value of plan assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 d sets standard PartIof-Balancesheet-Assets 4686 ind-as PropertyPlantAndEquipment Property, plant and equipment http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (a) Indian accounting 4687 ind-as PropertyPlantAndEquipment Property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e standard Indian accounting 4688 ind-as PropertyPlantAndEquipment Property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 a standard PropertyPlantAndEquipmentCarryingAmountAtCo Indian accounting 4689 ind-as Property, plant and equipment, revalued assets, at cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 e stOfRevaluedAssets standard PropertyPlantAndEquipmentCarryingAmountOfAs Property,plantandequipment,assetsretiredfromactive Indian accounting 4690 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 79 c setsRetiredFromActiveUse use and not classified as held for sale standard PropertyPlantAndEquipmentCarryingAmountOfRe Indian accounting 4691 ind-as Property, plant and equipment, revalued assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 valuedAssets standard PropertyPlantAndEquipmentExpendituresRecognisProperty,plantandequipment,expendituresrecognisedin Indian accounting 4692 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 74 b edForConstructions course of its construction standard PropertyPlantAndEquipmentFairValueUsedAsDee Property,plantandequipmentfairvalueusedasdeemed Indian accounting 4693 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 medCost cost standard PropertyPlantAndEquipmentGrossCarryingAmoun Property,plantandequipment,grosscarryingamountof Indian accounting 4694 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 79 b tFullyDepreciated fully depreciated assets still in use standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1168 Indian accounting 4695 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 standard Indian accounting 4696 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard Indian accounting 4697 ind-as PropertyPlantAndEquipmentMember Property, plant and equipment [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 standard Indian accounting 4698 ind-as PropertyPlantAndEquipmentPledgedAsSecurity Property, plant and equipment, pledged as security http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 74 a standard PropertyPlantAndEquipmentRecognisedAsOfAcquProperty,plantandequipmentrecognisedasofacquisition Indian accounting 4699 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i isitionDate date standard Indian accounting 4700 ind-as PropertyPlantAndEquipmentRestrictionsOnTitle Property, plant and equipment, restrictions on title http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 74 a standard Indian accounting 4701 ind-as PropertyPlantAndEquipmentRevaluationSurplus Property, plant and equipment, revaluation surplus http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 f standard Indian accounting 4702 ind-as PropertyPlantAndEquipmentTemporarilyIdle Property, plant and equipment, temporarily idle http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 79 a standard Indian accounting 4703 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b iii standard Indian accounting 4704 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iv standard Indian accounting 4705 ind-as ProportionOfOwnershipInterestInAssociate Proportion of ownership interest in associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b iii standard Indian accounting 4706 ind-as ProportionOfOwnershipInterestInJointOperation Proportion of ownership interest in joint operation http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iv standard Indian accounting 4707 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b iii standard Indian accounting 4708 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iv standard Indian accounting 4709 ind-as ProportionOfOwnershipInterestInJointVenture Proportion of ownership interest in joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b iii standard Indian accounting 4710 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B c standard Indian accounting 4711 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b iii standard Indian accounting 4712 ind-as ProportionOfOwnershipInterestInSubsidiary Proportion of ownership interest in subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b iii standard ProportionOfOwnershipInterestInSubsidiaryConso Indian accounting 4713 ind-as Proportion of ownership interest in subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B c lidated standard ProportionOfOwnershipInterestsHeldByNoncontro Proportionofownershipinterestsheldbynon-controlling Indian accounting 4714 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 c llingInterests interests standard Indian accounting 4715 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b iii standard1169 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 4716 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b iii standard Indian accounting 4717 ind-as ProportionOfVotingPowerHeldInAssociate Proportion of voting rights held in associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iv standard Indian accounting 4718 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b iii standard Indian accounting 4719 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B c standard Indian accounting 4720 ind-as ProportionOfVotingPowerHeldInSubsidiary Proportion of voting rights held in subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b iii standard ProportionOfVotingPowerHeldInSubsidiaryConsol Indian accounting 4721 ind-as Proportion of voting power held in subsidiary consolidated http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B c idated standard ProportionOfVotingRightsHeldByNoncontrollingI Proportion of voting rights held by non-controlling Indian accounting 4722 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 12 d nterests interests standard Indian accounting 4723 ind-as ProportionOfVotingRightsHeldInJointOperation Proportion of voting rights held in joint operation http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iv standard Indian accounting 4724 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 a iv standard Indian accounting 4725 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b iii standard Indian accounting 4726 ind-as ProportionOfVotingRightsHeldInJointVenture Proportion of voting rights held in joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b iii standard General Instructions - Balance 4727 ind-as PrototypesMember Prototypes [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (f) General Instructions - Balance 4728 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(a) -common practice General Instructions - Balance 4729 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(i) - common practice Indian accounting 4730 ind-as ProvisionEmployeeInsuranceScheme Provision employee insurance scheme http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard General Instructions - Balance 4731 ind-as ProvisionForAbandonmentCost Provision for abandonment cost http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice General Instructions - Balance 4732 ind-as ProvisionForAbandonmentCost Provision for abandonment cost http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4733 ind-as ProvisionForCorporateDividendTax Provision for corporate dividend tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice General Instructions - Balance 4734 ind-as ProvisionForCorporateDividendTax Provision for corporate dividend tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance sheet -E (III)(b) -common 4735 ind-as ProvisionForCorporateTax Provision for corporate tax http://www.xbrl.org/2003/role/reference MCA Schedule III practice,General Instructions - Balance sheet -F(IV)(ii) - common practice 4736 ind-as ProvisionForCorporateTax Provision for corporate tax http://www.xbrl.org/2003/role/reference MCA Schedule III Ind AS 37 5 (b)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1170 General Instructions - PL - 7; 4737 ind-as ProvisionForCostOfRestoration Provision for cost of restoration http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4738 ind-as ProvisionForCreditCommitmentsMember Provision for credit commitments [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard ProvisionForDecommissioningRestorationAndReh Provision for decommissioning restoration and Indian accounting 4739 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 abilitationCostsMember rehabilitation costs [Member] standard General Instructions - Balance 4740 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice Indian accounting 4741 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (b) standard General Instructions - Balance 4742 ind-as ProvisionForFringeBenefitTax Provision for fringe benefit tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4743 ind-as ProvisionForOtherTax Provision for other tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice General Instructions - Balance 4744 ind-as ProvisionForOtherTax Provision for other tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4745 ind-as ProposedDividend Proposed dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4746 ind-as ProposedEquityDividend Proposed equity dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4747 ind-as ProposedEquityDividendAbstract Proposed equity dividend [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice General Instructions - Balance 4748 ind-as ProposedEquityDividendAbstract Proposed equity dividend [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4749 ind-as ProposedEquityFinalDividend Proposed equity final dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4750 ind-as ProposedEquityInterimDividend Proposed equity interim dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4751 ind-as ProposedEquitySpecialDividend Proposed equity special dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4752 ind-as ProposedPreferenceDividend Proposed preference dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4753 ind-as ProposedPreferenceDividendAbstract Proposed preference dividend [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4754 ind-as ProposedPreferenceFinalDividend Proposed preference final dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4755 ind-as ProposedPreferenceInterimDividend Proposed preference interim dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4756 ind-as ProposedPreferenceSpecialDividend Proposed preference special dividend http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice General Instructions - Balance 4757 ind-as ProvisionForStatutoryLiabilities Provision for statutory liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice1171 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 4758 ind-as ProvisionForStatutoryLiabilities Provision for statutory liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice Indian accounting 4759 ind-as ProvisionForTaxesOtherThanIncomeTaxMember Provision for taxes other than income tax [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard General Instructions - Balance 4760 ind-as ProvisionForWealthTax Provision for wealth tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(b) -common practice General Instructions - Balance 4761 ind-as ProvisionForWealthTax Provision for wealth tax http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(ii) - common practice Indian accounting 4762 ind-as ProvisionForWealthTax Provision for wealth tax http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (b) standard General Instructions - Balance 4763 ind-as ProvisionGratuity Provision gratuity http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(a) -common practice General Instructions - Balance 4764 ind-as ProvisionGratuity Provision gratuity http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(i) - common practice Indian accounting 4765 ind-as ProvisionGratuity Provision gratuity http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard General Instructions - Balance 4766 ind-as ProvisionLeaveEncashment Provision leave encashment http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(a) -common practice General Instructions - Balance 4767 ind-as ProvisionLeaveEncashment Provision leave encashment http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(i) - common practice Indian accounting 4768 ind-as ProvisionLeaveEncashment Provision leave encashment http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard ProvisionOfGuaranteesOrCollateralByEntityRelate Provisionofguaranteesorcollateralbyentityrelatedparty Indian accounting 4769 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 h dPartyTransactions transactions standard ProvisionOfGuaranteesOrCollateralToEntityRelate Provisionofguaranteesorcollateraltoentityrelatedparty Indian accounting 4770 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 h dPartyTransactions transactions standard General Instructions - Balance 4771 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(a) -common practice General Instructions - Balance 4772 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(i) - common practice Indian accounting 4773 ind-as ProvisionOtherEmployeeRelatedLiabilities Provision other employee related liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard General Instructions - Balance 4774 ind-as ProvisionPension Provision pension http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(a) -common practice General Instructions - Balance 4775 ind-as ProvisionPension Provision pension http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(i) - common practice Indian accounting 4776 ind-as ProvisionPension Provision pension http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard General Instructions - PL - 7; 4777 ind-as ProvisionRestructuringCreated Provision restructuring created http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4778 ind-as Provisions Provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 l standard 4779 ind-as ProvisionsArisingFromLiabilityAdequacyTests Provisions arising from liability adequacy tests http://www.xbrl.org/2003/role/reference ICAI Common practice[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1172 PartIof-Balancesheet-Equity 4780 ind-as ProvisionsCurrent Provisions, current http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (c) Indian accounting 4781 ind-as ProvisionsCurrent Provisions, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 l standard ProvisionsForDoubtfulDebtsRelatedToOutstandingProvisions for doubtful debts related to outstanding Indian accounting 4782 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 18 c BalancesOfRelatedPartyTransaction balances of related party transaction standard General Instructions - Balance 4783 ind-as ProvisionsForEmployeeBenefits Provisions for employee benefits http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (III)(a) -common practice General Instructions - Balance 4784 ind-as ProvisionsForEmployeeBenefits Provisions for employee benefits http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(IV)(i) - common practice Indian accounting 4785 ind-as ProvisionsForEmployeeBenefits Provisions for employee benefits http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard General Instructions - Balance sheet -E (III)(a) -common 4786 ind-as ProvisionsForEmployeeBenefitsAbstract Provisions for employee benefits [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III practice,General Instructions - Balance sheet -F(IV)(i) - common practice Indian accounting 4787 ind-as ProvisionsForEmployeeBenefitsAbstract Provisions for employee benefits [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 5 (d) standard 4788 ind-as ProvisionsForFutureNonparticipatingBenefits Provisions for future non-participating benefits http://www.xbrl.org/2003/role/reference ICAI Common practice 4789 ind-as ProvisionsForLossesOfSubsidiaryCompanies Provisions for losses of subsidiary companies http://www.xbrl.org/2003/role/reference ICAI Common practice PartIof-Balancesheet-Equity 4790 ind-as ProvisionsNoncurrent Provisions, non-current http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (b) General Instructions - Balance sheet -E (III),General 4791 ind-as ProvisionsNotesAbstract Provisions notes [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III Instructions - Balance sheet - F(IV) General Instructions - PL - 7; 4792 ind-as ProvisionStatutoryLiabilitiesCreated Provision statutory liabilities created http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4793 ind-as ProvisionUsedOtherProvisions Provision used, other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 c standard General Instructions - PL - 7; 4794 ind-as ProvisionWarrantyClaimsCreated Provision warranty claims created http://www.xbrl.org/2003/role/reference MCA Schedule III common practice 4795 ind-as PublicDepositPayableCurrent Public deposit payable, current http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 4796 ind-as PublicDepositPayableNoncurrent Public deposit payable, Non-current http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -common practice General Instructions - Balance 4797 ind-as PublicDepositsMember Public deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii)(d) -common practice General Instructions - Balance 4798 ind-as PublicDepositsMember Public deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I)(i)(c) -common practice 4799 ind-as PurchasedCallOptionsMember Purchased call options [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice PurchaseOfBiologicalAssetsOtherThanBearerPlant Purchase of biological assets other than bearer plants, Indian accounting 4800 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a sClassifiedAsInvestingActivities classified as investing activities standard PurchaseOfGoodwillClassifiedAsInvestingActiviti Indian accounting 4801 ind-as Purchase of goodwill, classified as investing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a es standard1173 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PurchaseOfIntangibleAssetsClassifiedAsInvesting Purchase of intangible assets classified as investing Indian accounting 4802 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a Activities activities standard Indian accounting 4803 ind-as PurchaseOfIntangibleAssetsUnderDevelopment Purchase of intangible assets under development http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a standard PurchaseOfInvestmentPropertyClassifiedAsInvesti Purchase of investment property, classified as investing Indian accounting 4804 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 ngActivities activities standard PurchaseOfInvestmentPropertyClassifiedAsInvesti Purchase of investment property, classified as investing Indian accounting 4805 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a ngActivities activities standard PurchaseOfOtherLongTermAssetsClassifiedAsInv Purchaseofotherlong-termassets,classifiedasinvesting Indian accounting 4806 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a estingActivities activities standard PurchaseOfPropertyPlantAndEquipmentClassified Purchaseofproperty,plantandequipment,classifiedas Indian accounting 4807 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 16 a AsInvestingActivities investing activities standard 4808 ind-as PurchasePricePerUnit Purchase price per unit http://www.xbrl.org/2003/role/reference MCA Indian accounting 4809 ind-as PurchasesFairValueMeasurementAssets Purchases, fair value measurement, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard PurchasesFairValueMeasurementEntitysOwnEquit Purchases, fair value measurement, entity's own equity Indian accounting 4810 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii yInstruments instruments standard Indian accounting 4811 ind-as PurchasesFairValueMeasurementLiabilities Purchases, fair value measurement, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard Indian accounting 4812 ind-as PurchasesOfGoodsRelatedPartyTransactions Purchases of goods related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 a standard PurchasesOfPropertyAndOtherAssetsRelatedParty Purchases of property and other assets, related party Indian accounting 4813 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 b Transactions transactions standard PartIIof-StatementofProfit 4814 ind-as PurchasesOfStockInTrade Purchases of stock-in-trade http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (IV) Indian accounting 4815 ind-as PurchasesOfStockInTrade Purchases of stock-in-trade http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 102 standard General Instructions - PL - 7; 4816 ind-as PurchaseTax Purchase tax http://www.xbrl.org/2003/role/reference MCA Schedule III common practice QualitativeInformationAboutContinuingInvolveme Qualitative information aboutcontinuinginvolvementin Indian accounting 4817 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E f ntInDerecognisedFinancialAssets derecognised financial assets standard QualitativeInformationAboutEntitysObjectivesPoli Qualitativeinformationaboutentity'sobjectives,policies Indian accounting 4818 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 135 a ciesAndProcessesForManagingCapital and processes for managing capital standard QualitativeInformationAboutSensitivityAndInform Qualitativeinformationaboutsensitivityandinformation Indian accounting 4819 ind-as ationAboutThoseTermsAndConditionsOfInsuranceaboutthosetermsandconditionsofinsurancecontracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39A b standard ContractsThatHaveMaterialEffect that have material effect 4820 ind-as RailwaySidingsMember Railway sidings [Member] http://www.xbrl.org/2003/role/reference MCA Indian accounting 4821 ind-as RangeAxis Range [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d standard Indian accounting 4822 ind-as RangeAxis Range [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard RangeOfEstimatesWithinWhichFairValueIsLikely Rangeofestimateswithinwhichfairvalueislikelytolie Indian accounting 4823 ind-as ToLieForBiologicalAssetsOtherThanBearerPlants http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 c for biological assets other than bearer plants, at cost standard AtCost[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1174 RangeOfEstimatesWithinWhichFairValueIsLikely Rangeofestimateswithinwhichfairvalueislikelytolie Indian accounting 4824 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 e iii ToLieForInvestmentPropertyCostModel for investment property, cost model standard Indian accounting 4825 ind-as RangesMember Ranges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33b standard Indian accounting 4826 ind-as RangesMember Ranges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d standard RangesOfExercisePricesForOutstandingShareOpti Ranges of exercise prices for outstanding share options Indian accounting 4827 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d onsAxis [Axis] standard General Instructions - Balance 4828 ind-as RateOfInterest Rate of interest http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) RateOfReturnUsedToReflectTimeValueOfMoneyRRate of return used to reflect time value of money, Indian accounting 4829 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 b egulatoryDeferralAccountBalances regulatory deferral account balances standard General Instructions - PL - 7; 4830 ind-as RatesAndTaxesExcludingTaxesOnIncome Rates and taxes excluding taxes on income http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 4831 ind-as RatesAndTaxesExcludingTaxesOnIncomeAbstract Rates and taxes excluding taxes on income [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - Balance 4832 ind-as RawMaterialsMember Raw materials [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (a) Indian accounting 4833 ind-as RawMaterialsMember Raw materials [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 4834 ind-as RawMaterialsMember Raw materials [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard ReasonForOverDuePeriodForWhichApplicationM Reasonforoverdueperiodforwhichapplicationmoneyis 4835 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice oneyIsPendingPriorToAllotmentOfShares pending prior to allotment of shares ReceiptsFromContractsHeldForDealingOrTrading Indian accounting 4836 ind-as Receipts from contracts held for dealing or trading purpose http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 g Purpose standard ReceiptsFromPremiumsAndClaimsAnnuitiesAndO Receiptsfrompremiumsandclaimsannuitiesandother Indian accounting 4837 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 e therPolicyBenefits policy benefits standard ReceiptsFromRentsAndSubsequentSalesOfAssets Receiptsfromrentsandsubsequentsalesofassetsheldfor Indian accounting 4838 ind-as HeldForRentalToOthersAndSubsequentlyHeldForS http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 rental to others and subsequently held for sale standard ale ReceiptsFromRoyaltiesFeesCommissionsAndOtherReceipts from royalties fees, commissions and other Indian accounting 4839 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 b Revenue revenue standard ReceiptsFromSalesOfGoodsAndRenderingOfServi Indian accounting 4840 ind-as Receipts from sales of goods and rendering of services http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 14 a ces standard ReceivablesAndPayablesRelatedToInsuranceContr 4841 ind-as Receivables and payables related to insurance contracts http://www.xbrl.org/2003/role/reference ICAI Common practice acts RecipesFormulaeModelsDesignsAndPrototypesMe Recipes, formulae, models, designs and prototypes General Instructions - Balance 4842 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III mber [Member] sheet -A. IV (i) (f) RecipesFormulaeModelsDesignsAndPrototypesMe Recipes, formulae, models, designs and prototypes Indian accounting 4843 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 119 f mber [Member] standard General Instructions - Balance 4844 ind-as RecipesMember Recipes [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (f) ReclassificationAdjustmentsOnCashFlowHedgesB Reclassificationadjustmentsoncashflowhedges,before Indian accounting 4845 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 eforeTax tax standard ReclassificationAdjustmentsOnCashFlowHedgesF Reclassification adjustments on cash flow hedges for Indian accounting 4846 ind-as orWhichHedgedFutureCashFlowsAreNoLongerEx whichhedgedfuturecashflowsarenolongerexpectedto http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C b iv standard pectedToOccurNetOfTax occur, net of tax1175 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ReclassificationAdjustmentsOnCashFlowHedgesF Reclassification adjustments on cash flow hedges for Indian accounting 4847 ind-as orWhichHedgedFutureCashFlowsAreNoLongerEx whichhedgedfuturecashflowsarenolongerexpectedto http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24E a standard pectedToOccurNetOfTax occur, net of tax ReclassificationAdjustmentsOnCashFlowHedgesF Reclassification adjustments on cash flow hedges for Indian accounting 4848 ind-as orWhichHedgedItemAffectedProfitOrLossNetOfTa http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C b iv which hedged item affected profit or loss, net of tax standard x ReclassificationAdjustmentsOnCashFlowHedgesF Reclassification adjustments on cash flow hedges for Indian accounting 4849 ind-as orWhichHedgedItemAffectedProfitOrLossNetOfTa http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24E a which hedged item affected profit or loss, net of tax standard x ReclassificationAdjustmentsOnCashFlowHedgesN Reclassificationadjustmentsoncashflowhedges,netof Indian accounting 4850 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 etOfTax tax standard ReclassificationAdjustmentsOnChangeInValueOfF Reclassificationadjustmentsonchangeinvalueofforeign Indian accounting 4851 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 oreignCurrencyBasisSpreadsBeforeTax currency basis spreads, before tax standard ReclassificationAdjustmentsOnChangeInValueOfF Reclassificationadjustmentsonchangeinvalueofforeign Indian accounting 4852 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 oreignCurrencyBasisSpreadsNetOfTax currency basis spreads, net of tax standard ReclassificationAdjustmentsOnChangeInValueOfF Reclassificationadjustmentsonchangeinvalueofforward Indian accounting 4853 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 orwardElementsOfForwardContractsBeforeTax elements of forward contracts, before tax standard ReclassificationAdjustmentsOnChangeInValueOfF Reclassificationadjustmentsonchangeinvalueofforward Indian accounting 4854 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 orwardElementsOfForwardContractsNetOfTax elements of forward contracts, net of tax standard ReclassificationAdjustmentsOnChangeInValueOfTReclassificationadjustmentsonchangeinvalueoftime Indian accounting 4855 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 imeValueOfOptionsBeforeTax value of options, before tax standard ReclassificationAdjustmentsOnChangeInValueOfTReclassificationadjustmentsonchangeinvalueoftime Indian accounting 4856 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 imeValueOfOptionsNetOfTax value of options, net of tax standard ReclassificationAdjustmentsOnDebtInstrumentThr Reclassification adjustments on debt instrumentthrough Indian accounting 4857 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 oughOtherComprehensiveIncomeBeforeTax other comprehensive income, before tax standard ReclassificationAdjustmentsOnDebtInstrumentThr Reclassification adjustments on debt instrumentthrough Indian accounting 4858 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 oughOtherComprehensiveIncomeNetOfTax other Comprehensive income, net of tax standard ReclassificationAdjustmentsOnExchangeDifferenc Reclassification adjustments on exchange differences on Indian accounting 4859 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 esOnTranslationBeforeTax translation, before tax standard ReclassificationAdjustmentsOnExchangeDifferenc Reclassification adjustments on exchange differences on Indian accounting 4860 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 esOnTranslationNetOfTax translation, net of tax standard ReclassificationAdjustmentsOnExchangeDifferenc Reclassification adjustments on exchange differences on Indian accounting 4861 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 48 esOnTranslationNetOfTax translation, net of tax standard ReclassificationAdjustmentsOnFinancialAssetsMe Reclassificationadjustmentsonfinancialassetsmeasured Indian accounting 4862 ind-as asuredAtFairValueThroughOtherComprehensiveIn atfairvaluethroughothercomprehensiveincome,before http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 standard comeBeforeTax tax ReclassificationAdjustmentsOnFinancialAssetsMe Reclassificationadjustmentsonfinancialassetsmeasured Indian accounting 4863 ind-as asuredAtFairValueThroughOtherComprehensiveIn atfairvaluethroughothercomprehensiveincome,before http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 20 a viii standard comeBeforeTax tax ReclassificationAdjustmentsOnFinancialAssetsMe Reclassificationadjustmentsonfinancialassetsmeasured Indian accounting 4864 ind-as asuredAtFairValueThroughOtherComprehensiveIn atfairvaluethroughothercomprehensiveincome,netof http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 standard comeNetOfTax tax ReclassificationAdjustmentsOnHedgesOfNetInvestReclassificationadjustmentsonhedgesofnetinvestments Indian accounting 4865 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 mentsInForeignOperationsBeforeTax in foreign operations, before tax standard ReclassificationAdjustmentsOnHedgesOfNetInvestReclassificationadjustmentsonhedgesofnetinvestments Indian accounting 4866 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 92 mentsInForeignOperationsNetOfTax in foreign operations, net of tax standard ReclassificationAdjustmentsOnNetMovementInRe Reclassification adjustments on net movement in Indian accounting 4867 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b gulatoryDeferralAccountBalancesBeforeTax regulatory deferral account balances, before tax standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1176 ReclassificationAdjustmentsOnNetMovementInRe Reclassification adjustments on net movement in Indian accounting 4868 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 22 b gulatoryDeferralAccountBalancesNetOfTax regulatory deferral account balances, net of tax standard Reclassification of financial assets out of measured at ReclassificationOfFinancialAssetsOutOfMeasured Indian accounting 4869 ind-as amortisedcostintomeasuredatfairvaluethroughprofitor http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B c AtAmortisedCostIntoMeasuredAtFairValue standard loss ReclassificationOfFinancialAssetsOutOfMeasured Reclassification of financial assets out of measured at Indian accounting 4870 ind-as AtAmortisedCostIntoMeasuredAtFairValueThroug amortisedcostintomeasuredatfairvaluethroughother http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B c standard hOtherComprehensiveIncome comprehensive income Reclassificationoffinancialassetsoutofmeasuredatfair ReclassificationOfFinancialAssetsOutOfMeasured Indian accounting 4871 ind-as value through profitor loss intomeasured atamortised http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B c AtFairValueIntoMeasuredAtAmortisedCost standard cost ReclassificationOfFinancialAssetsOutOfMeasured Reclassificationoffinancialassetsoutofmeasuredatfair Indian accounting 4872 ind-as AtFairValueThroughOtherComprehensiveIncomeI valuethroughothercomprehensiveincomeintomeasured http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B c standard ntoMeasuredAtAmortisedCost at amortised cost ReclassificationOfFinancialAssetsOutOfMeasured Reclassificationoffinancialassetsoutofmeasuredatfair Indian accounting 4873 ind-as AtFairValueThroughOtherComprehensiveIncomeI valuethroughothercomprehensiveincomeintomeasured http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B c standard ntoMeasuredAtFairValueThroughProfitOrLoss at fair value through profit or loss ReclassificationOfFinancialAssetsOutOfMeasured Reclassificationoffinancialassetsoutofmeasuredatfair Indian accounting 4874 ind-as AtFairValueThroughProfitOrLossIntoMeasuredAt valuethrough profitor lossinto measuredatfairvalue http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 12B c standard FairValueThroughOtherComprehensiveIncome through other comprehensive income Indian accounting 4875 ind-as ReclassifiedItemsAxis Reclassified items [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 41 standard RecognisedAssetsRepresentingContinuingInvolve Recognisedassetsrepresentingcontinuinginvolvementin Indian accounting 4876 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E a mentInDerecognisedFinancialAssets derecognised financial assets standard Indian accounting 4877 ind-as RecognisedFinanceLeaseAsAssets Recognised finance lease as assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 31 a standard RecognisedLiabilitiesRepresentingContinuingInvolRecognisedliabilitiesrepresentingcontinuinginvolvement Indian accounting 4878 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E a vementInDerecognisedFinancialAssets in derecognised financial assets standard ReconciliationOfChangesInOtherIntangibleAssets Reconciliation of changes in other intangible assets General Instructions - Balance 4879 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III Abstract [Abstract] sheet -A. IV (ii) ReconciliationOfChangesInPropertyPlantAndEqui Reconciliationofchangesinproperty,plantandequipment General Instructions - Balance 4880 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III pmentAbstract [Abstract] sheet -A. I (iii) ReconciliationOfNumberOfSharesOutstandingAbst General Instructions - Balance 4881 ind-as Reconciliation of number of shares outstanding [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III ract sheet -D(I)(d) ReconciliationOfNumberOfSharesOutstandingAbst Indian accounting 4882 ind-as Reconciliation of number of shares outstanding [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a iv ract standard ReconciliationOfValueOfSharesOutstandingAbstra 4883 ind-as Reconciliation of value of shares outstanding [Abstract] http://www.xbrl.org/2003/role/reference ICAI Common practice ct RecoverableAmountOfAssetsOrCashgeneratingUn Indian accounting 4884 ind-as Recoverable amount of Assets or cash-generating unit http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 e it standard Indian accounting 4885 ind-as RecurringFairValueMeasurementMember Recurring fair value measurement [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard General Instructions - Balance 4886 ind-as RedeemablePreferenceSharesMember Redeemable preference shares [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet - 9 Indian accounting 4887 ind-as RedesignatedAmountMember Redesignated amount [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard RedesignatedFinancialAssetsAtFairValueThroughPRedesignatedfinancialassetsasatfairvaluethroughprofit Indian accounting 4888 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 rofitOrLoss or loss standard1177 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] RedesignatedFinancialLiabilityAtFairValueThroug Redesignated financial liabilityas at fair value through Indian accounting 4889 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 hProfitOrLoss profit or loss standard Indian accounting 4890 ind-as RedesignatedMember Redesignated [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard Indian accounting 4891 ind-as RedesignationAxis Redesignation [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 29 standard Indian accounting 4892 ind-as RefundsProvisionMember Refunds provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard General Instructions - PL - 7; 4893 ind-as RegistrationFilingFees Registration filing fees http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4894 ind-as RegulatoryDeferralAccountBalancesAxis Regulatory deferral account balances [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B22 standard RegulatoryDeferralAccountBalancesClassifiedAsD Regulatorydeferralaccountbalancesclassifiedasdisposal Indian accounting 4895 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B22 isposalGroupsMember groups [Member] standard Indian accounting 4896 ind-as RegulatoryDeferralAccountBalancesMember Regulatory deferral account balances [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B22 standard RegulatoryDeferralAccountBalancesNotClassified Regulatory deferral account balances not classified as Indian accounting 4897 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B22 AsDisposalGroupsMember disposal groups [Member] standard Indian accounting 4898 ind-as RegulatoryDeferralAccountCreditBalances Regulatory deferral account - credit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 standard Indian accounting 4899 ind-as RegulatoryDeferralAccountCreditBalances Regulatory deferral account - credit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a standard Indian accounting 4900 ind-as RegulatoryDeferralAccountCreditBalances Regulatory deferral account - credit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 20 b standard Indian accounting 4901 ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 standard Indian accounting 4902 ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a standard Indian accounting 4903 ind-as RegulatoryDeferralAccountCreditBalance Regulatory deferral account credit balance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 20 b standard RegulatoryDeferralAccountCreditBalancesAndRel Regulatory deferral account credit balances and related Indian accounting 4904 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B11 a atedDeferredTaxLiability deferred tax liability standard RegulatoryDeferralAccountCreditBalancesAndRel Regulatory deferral account credit balances and related Indian accounting 4905 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 24 atedDeferredTaxLiability deferred tax liability standard RegulatoryDeferralAccountCreditBalancesDirectly Regulatorydeferralaccountcreditbalancesdirectlyrelated Indian accounting 4906 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 25 RelatedToDisposalGroup to disposal group standard Indian accounting 4907 ind-as RegulatoryDeferralAccountDebitBalances Regulatory deferral account - debit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 standard Indian accounting 4908 ind-as RegulatoryDeferralAccountDebitBalances Regulatory deferral account - debit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 20 a standard Indian accounting 4909 ind-as RegulatoryDeferralAccountDebitBalances Regulatory deferral account - debit balances http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1178 Indian accounting 4910 ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 35 standard Indian accounting 4911 ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 20 a standard Indian accounting 4912 ind-as RegulatoryDeferralAccountDebitBalance Regulatory deferral account debit balance http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 a standard RegulatoryDeferralAccountDebitBalancesAndRela Regulatory deferral account debit balances and related Indian accounting 4913 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 B11 a tedDeferredTaxAssets deferred tax Assets standard RegulatoryDeferralAccountDebitBalancesAndRela Regulatory deferral account debit balances and related Indian accounting 4914 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 24 tedDeferredTaxAssets deferred tax Assets standard RegulatoryDeferralAccountDebitBalancesDirectly Regulatorydeferralaccountdebitbalancesdirectlyrelated Indian accounting 4915 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 25 RelatedToDisposalGroup to disposal group standard Indian accounting 4916 ind-as ReimbursementRightsAtFairValue Reimbursement rights, at fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 140 b standard Indian accounting 4917 ind-as ReinsuranceAssets Reinsurance assets at beginning of period http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 e standard ReinsurersShareOfAmountArisingFromInsuranceCReinsurer's share of amount arising from insurance Indian accounting 4918 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure ontractsMember contracts [Member] standard RemainingAmortisationPeriodOfIntangibleAssets Remaining amortisation period of intangible assets Indian accounting 4919 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 122 b MaterialToEntity material to entity standard RemainingRecoveryPeriodOfRegulatoryDeferralA Remainingrecoveryperiodofregulatorydeferralaccount Indian accounting 4920 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 c ccountDebitBalances debit balances standard RemainingReversalPeriodOfRegulatoryDeferralAc Remainingreversalperiodofregulatorydeferralaccount Indian accounting 4921 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 c countCreditBalances credit balances standard RemainingUnamortisedGainsAndLossesArisingOnRemainingunamortisedgains (losses)arisingonbuying Indian accounting 4922 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 37 b ii BuyingReinsurance reinsurance standard GeneralInstructions-PL-7(a) 4923 ind-as RemunerationToDirectors Remuneration to directors http://www.xbrl.org/2003/role/reference MCA Schedule III ; common practice Indian accounting 4924 ind-as RemunerationToDirectorsAbstract Remuneration to directors [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 Para 112 C standard GeneralInstructions-PL-7(a) 4925 ind-as RemunerationToManager Remuneration to manager http://www.xbrl.org/2003/role/reference MCA Schedule III ; common practice General Instructions - PL - 7; 4926 ind-as Rent Rent http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4927 ind-as RentalIncomeFromInvestmentProperty Rental income from investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 f i standard RentalIncomeFromInvestmentPropertyNetOfDirectRental income from investment property, net of direct Indian accounting 4928 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c OperatingExpense operating expense standard Indian accounting 4929 ind-as RentalIncomeOnInvestmentProperty Rental income on investment property http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 para 75 f standard Indian accounting 4930 ind-as RentalIncomeOnInvestmentPropertyAbstract Rental income on investment property [Abstract] http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 para 75 f standard Indian accounting 4931 ind-as RentalIncomeOnInvestmentPropertyCurrent Rental income on investment property, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 para 75 f standard1179 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 4932 ind-as RentalIncomeOnInvestmentPropertyNoncurrent Rental income on investment property, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 para 75 f standard General Instructions - PL - 7; 4933 ind-as RepairsToBuilding Repairs to building http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 4934 ind-as RepairsToMachinery Repairs to machinery http://www.xbrl.org/2003/role/reference MCA Schedule III common practice RepatriationRestrictionsIfAnyInRespectOfCashAn Repatriationrestrictionsifanyinrespectofcashandbank General Instructions - Balance 4935 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III dBankBalances balances sheet -C (c) RepaymentsOfBorrowingsClassifiedAsFinancingA Indian accounting 4936 ind-as Repayments of borrowings classified as financing activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 17 d ctivities standard Indian accounting 4937 ind-as ReportableSegments10Member Reportable segments 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4938 ind-as ReportableSegments11Member Reportable segments 11 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4939 ind-as ReportableSegments12Member Reportable segments 12 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4940 ind-as ReportableSegments13Member Reportable segments 13 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4941 ind-as ReportableSegments14Member Reportable segments 14 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4942 ind-as ReportableSegments15Member Reportable segments 15 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4943 ind-as ReportableSegments16Member Reportable segments 16 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4944 ind-as ReportableSegments17Member Reportable segments 17 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4945 ind-as ReportableSegments18Member Reportable segments 18 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4946 ind-as ReportableSegments19Member Reportable segments 19 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4947 ind-as ReportableSegments1Member Reportable segments 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4948 ind-as ReportableSegments20Member Reportable segments 20 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4949 ind-as ReportableSegments2Member Reportable segments 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4950 ind-as ReportableSegments3Member Reportable segments 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4951 ind-as ReportableSegments4Member Reportable segments 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4952 ind-as ReportableSegments5Member Reportable segments 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4953 ind-as ReportableSegments6Member Reportable segments 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1180 Indian accounting 4954 ind-as ReportableSegments7Member Reportable segments 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4955 ind-as ReportableSegments8Member Reportable segments 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4956 ind-as ReportableSegments9Member Reportable segments 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard Indian accounting 4957 ind-as ReportableSegmentsMember Reportable segments [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 standard ResearchAndDevelopmentExpenditurePertainingT Research and development expenditure pertaining to 4958 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice oExplorationAndProductionActivities exploration and production activities Indian accounting 4959 ind-as ResearchAndDevelopmentExpense Research and development expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 126 standard General Instructions - PL - 7; 4960 ind-as ResearchDevelopmentExpenditure Research development expenditure http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 4961 ind-as ReserveOfCashFlowHedgesContinuingHedges Reserve of cash flow hedges, continuing hedges http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B b ii standard ReserveOfCashFlowHedgesHedgingRelationships Reserve of cash flow hedges, hedging relationships for Indian accounting 4962 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B b iii ForWhichHedgeAccountingIsNoLongerApplied which hedge accounting is no longer applied standard Indian accounting 4963 ind-as ReserveOfExchangeDifferencesOnTranslation Reserve of exchange differences on translation http://www.xbrl.org/2003/role/reference ICAI Ind AS 21 52 b standard ReserveOfExchangeDifferencesOnTranslationContReserveofexchangedifferencesontranslation,continuing Indian accounting 4964 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B b ii inuingHedges hedges standard ReserveOfExchangeDifferencesOnTranslationHed Reserve ofexchange differenceson translation,hedging Indian accounting 4965 ind-as gingRelationshipsForWhichHedgeAccountingIsNo relationships for which hedge accounting is no longer http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B b iii standard LongerApplied applied Indian accounting 4966 ind-as ReservesMember Reserves [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 standard 4967 ind-as ResidentialBuildingMember Residential building [Member] http://www.xbrl.org/2003/role/reference MCA 4968 ind-as ResidualValueRiskMember Residual value risk [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice RestrictionsOnRealisabilityOfInvestmentPropertyORestrictions on realisability of investment property or Indian accounting 4969 ind-as rRemittanceOfIncomeAndProceedsOfDisposalOfI remittance of income and proceeds of disposal of http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 75 g standard nvestmentProperty investment property Indian accounting 4970 ind-as RestructuringContingentLiabilityMember Restructuring contingent liability [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard Indian accounting 4971 ind-as RestructuringProvisionMember Restructuring provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Statementofchangesinequity- 4972 ind-as RestructuringReserveMember Restructuring reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice General Instructions - Balance 4973 ind-as RestructuringReserveMember Restructuring reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 4974 ind-as RestructuringReserveMember Restructuring reserve [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard General Instructions - Balance 4975 ind-as RetainedEarningsMember Retained earnings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (c) common practice1181 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 4976 ind-as RetainedEarningsMember Retained earnings [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard Notes to Statement of changes in 4977 ind-as RemeasurementsOfDefinedBenefitPlansMember Remeasurements of defined benefit plans [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III equity Indian accounting 4978 ind-as RetentionForContractsInProgress Retention for contracts in progress http://www.xbrl.org/2003/role/reference ICAI Ind-As 11 40 c standard 4979 ind-as RetentionMoneyPayable Retention money payable http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 4980 ind-as RetirementsGoodwill Retirements, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard General Instructions - Balance 4981 ind-as RetirementsOtherIntangibleAssets Retirements, other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (ii) Indian accounting 4982 ind-as RetirementsOtherIntangibleAssets Retirements, other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e standard Indian accounting 4983 ind-as RetirementsPropertyPlantAndEquipment Retirements, property, plant and equipment http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e standard ReturnOnPlanAssetsNetDefinedBenefitLiabilityAs Indian accounting 4984 ind-as Return on plan Assets, net defined benefit liability (assets) http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c i sets standard Indian accounting 4985 ind-as ReturnOnReimbursementRights Return on reimbursement rights http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 141 c i standard RevaluationIncreaseDecreaseOtherIntangibleAsset General Instructions - Balance 4986 ind-as Revaluation increase (decrease), other intangible assets http://www.xbrl.org/2003/role/reference MCA Schedule III s sheet -A. IV (ii) RevaluationIncreaseDecreaseOtherIntangibleAsset Indian accounting 4987 ind-as Revaluation increase (decrease), other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e iii s standard RevaluationIncreaseDecreasePropertyPlantAndEq Revaluation increase (decrease), property, plant and Indian accounting 4988 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e iv uipment equipment standard RevaluationIncreaseDecreasePropertyPlantAndEq Revaluation increase (decrease), property, plant and Indian accounting 4989 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 77 f uipment equipment standard Statementofchangesinequity- 4990 ind-as RevaluationReserveMember Revaluation reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B General Instructions - Balance 4991 ind-as RevaluationReserveMember Revaluation reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Statementofchangesinequity- 4992 ind-as RevaluationSurplusMember Revaluation surplus [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B General Instructions - Balance 4993 ind-as RevaluationSurplusMember Revaluation surplus [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (c) common practice Indian accounting 4994 ind-as RevaluationSurplusMember Revaluation surplus [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard Indian accounting 4995 ind-as RevaluationSurplusMember Revaluation surplus [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 39 standard RevenueArisingFromExchangesOfGoodsOrService Indian accounting 4996 ind-as Revenue arising from exchanges of goods or services http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c s standard RevenueArisingFromExchangesOfGoodsOrServiceRevenue arising from exchanges of goods or services Indian accounting 4997 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sAbstract [Abstract] standard RevenueArisingFromExchangesOfGoodsOrServiceRevenue arising from exchanges of goods or services, Indian accounting 4998 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sConstructionContracts construction contracts standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1182 RevenueArisingFromExchangesOfGoodsOrServiceIncome arising from exchanges of goods or services, Indian accounting 4999 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sDividends dividends standard RevenueArisingFromExchangesOfGoodsOrServiceIncome arising from exchanges of goods or services, Indian accounting 5000 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sInterest interest standard RevenueArisingFromExchangesOfGoodsOrServiceRevenue arising from exchanges of goods or services, Indian accounting 5001 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sOtherRevenue other revenue standard RevenueArisingFromExchangesOfGoodsOrServiceRevenue arising from exchanges of goods or services, Indian accounting 5002 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sRenderingOfServices rendering of services standard RevenueArisingFromExchangesOfGoodsOrServiceIncome arising from exchanges of goods or services, Indian accounting 5003 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sRoyalties royalties standard RevenueArisingFromExchangesOfGoodsOrServiceRevenuearisingfromexchangesofgoodsorservices,sale Indian accounting 5004 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 c sSaleOfGoods of goods standard Indian accounting 5005 ind-as RevenueDiscontinuedOperations Revenue discontinued operations http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 b i standard Indian accounting 5006 ind-as RevenueFromConstructionContracts Revenue from construction contracts http://www.xbrl.org/2003/role/reference ICAI Ind-As 18 35 b standard Indian accounting 5007 ind-as RevenueFromConstructionContracts Revenue from construction contracts http://www.xbrl.org/2003/role/reference ICAI Ind-As 1 112 c standard Indian accounting 5008 ind-as RevenueFromConstructionContracts Revenue from construction contracts http://www.xbrl.org/2003/role/reference ICAI Ind-As 11 39 a standard Indian accounting 5009 ind-as RevenueFromExternalCustomers Revenue from external customers http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 32 standard RevenueFromInsuranceContractsIssuedWithoutRe Revenue from insurance contracts issued, without 5010 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ductionForReinsuranceHeld reduction for reinsurance held General Instructions - PL - 3; 5011 ind-as RevenueFromInterest Revenue from interest http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 5012 ind-as RevenueFromInterestReportableSegment Interest income reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 c standard Indian accounting 5013 ind-as RevenueFromInterestReportableSegment Interest income reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 18 35 b iii standard Indian accounting 5014 ind-as RevenueFromInterestReportableSegment Interest income reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B13 e standard Indian accounting 5015 ind-as RevenueFromInterestReportableSegment Interest income reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 e standard PartIIof-StatementofProfit 5016 ind-as RevenueFromOperations Revenue from operations http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (I) General Instructions - PL - 5017 ind-as RevenueFromOperationsFinanceCompany Revenue from operations finance company http://www.xbrl.org/2003/role/reference MCA Schedule III 3;common practice RevenueFromOperationsOtherThanFinanceCompa 5018 ind-as Revenue from operations other than finance company http://www.xbrl.org/2003/role/reference ICAI Common practice ny General Instructions - PL - 3; 5019 ind-as RevenueFromOtherFinancialServices Revenue from other financial services http://www.xbrl.org/2003/role/reference MCA Schedule III common practice RevenueFromRenderingOfServicesRelatedPartyTr Revenue from rendering of services related party Indian accounting 5020 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 c ansactions transactions standard RevenueFromSaleOfGoodsRelatedPartyTransactio Indian accounting 5021 ind-as Revenue from sale of goods related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 a ns standard1183 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5022 ind-as RevenueFromSaleOfProducts Revenue from sale of products http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (a) 5023 ind-as RevenueFromSaleOfProductsAbstract Revenue from sale of products [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (a); 5024 ind-as RevenueFromSaleOfServices Revenue from sale of services http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (b) 5025 ind-as RevenueFromSaleOfServicesAbstract Revenue from sale of services [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 3 (b); RevenueMultipleSignificantUnobservableInputsLi Revenue multiple, significant unobservable inputs, 5026 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice abilities liabilities Indian accounting 5027 ind-as RevenueOfAcquiree Revenue of acquiree since acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 q i standard Indian accounting 5028 ind-as RevenueOfAssociate Revenue of associate http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Revenueofcombinedentityasifcombinationoccurredat Indian accounting 5029 ind-as RevenueOfCombinedEntity http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 q ii beginning of period standard Indian accounting 5030 ind-as RevenueOfSubsidiary Revenue of subsidiary http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B10 b standard Indian accounting 5031 ind-as RevenuePrimaryReportableSegment Revenue primary reportable segment http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 a standard General Instructions - Balance 5032 ind-as RevenueReceivedInAdvance Revenue received in advance http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F. III. (a) RevenueRecognisedOnExchangingConstructionSe Revenuerecognisedonexchangingconstructionservices Indian accounting 5033 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6A rvicesForFinancialAssets for financial assets standard RevenueRecognisedOnExchangingConstructionSe Revenuerecognisedonexchangingconstructionservices Indian accounting 5034 ind-as http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6A rvicesForIntangibleAssets for intangible Assets standard RevenuesFromExternalCustomersAndTransactionsRevenuesfromexternalcustomersandtransactionswith Indian accounting 5035 ind-as WithOtherReportableSegmentsOfSameEnterpriseRother reportable segments of same enterprise reportable http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 a standard eportableSegment segment RevenuesFromTransactionsWithOtherOperatingSe Revenuesfromtransactionswithotheroperatingsegments Indian accounting 5036 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 23 b gmentsOfTheSameEntity of the same entity standard Indian accounting 5037 ind-as ReversalOfCostOfRestructuringOfEnterprise Reversal of cost of restructuring of enterprise http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 (b) standard Indian accounting 5038 ind-as ReversalOfImpairmentLoss Reversal of impairment loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 d ii standard Indian accounting 5039 ind-as ReversalOfImpairmentLoss Reversal of impairment loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 130 b standard ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other Indian accounting 5040 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 d mprehensiveIncome comprehensive income standard ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other Indian accounting 5041 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 b mprehensiveIncome comprehensive income standard ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other General Instructions - Balance 5042 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III mprehensiveIncomeOtherIntangibleAssets comprehensive income, other intangible assets sheet -A. IV (ii) ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other Indian accounting 5043 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e iii mprehensiveIncomeOtherIntangibleAssets comprehensive income, other intangible assets standard ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other Indian accounting 5044 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e iv mprehensiveIncomePropertyPlantAndEquipment comprehensive income, property, plant and equipment standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1184 ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other Indian accounting 5045 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 d mprehensiveIncomeReportableSegment comprehensive income reportable segment standard ReversalOfImpairmentLossRecognisedInOtherCo Reversal of impairment loss recognised in other Indian accounting 5046 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 b mprehensiveIncomeReportableSegment comprehensive income reportable segment standard ReversalOfImpairmentLossRecognisedInProfitOrL Indian accounting 5047 ind-as Reversal of impairment loss recognised in profit or loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 b oss standard ReversalOfImpairmentLossRecognisedInProfitOrL Indian accounting 5048 ind-as Reversal of impairment loss recognised in profit or loss http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 b oss standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, Indian accounting 5049 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d v ossInvestmentProperty investment property standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, General Instructions - Balance 5050 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III ossOtherIntangibleAssets other intangible assets sheet -A. IV (ii) ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, Indian accounting 5051 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 e v ossOtherIntangibleAssets other intangible assets standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, Indian accounting 5052 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 e vi ossPropertyPlantAndEquipment property, plant and equipment standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, Indian accounting 5053 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 a ossPropertyPlantAndEquipment property, plant and equipment standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss Indian accounting 5054 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 126 b ossReportableSegment reportable segment standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss Indian accounting 5055 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 129 b ossReportableSegment reportable segment standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, Indian accounting 5056 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c ossTradeReceivables trade receivables standard Indian accounting 5057 ind-as ReversalOfInventoryWritedown Reversal of inventory write-down http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 f standard Indian accounting 5058 ind-as ReversalOfInventoryWritedown Reversal of inventory write-down http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 a standard Indian accounting 5059 ind-as ReversalOfProvisionsForCostOfRestructuring Reversal of provisions for cost of restructuring http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 b standard ReversalOfWriteDownOfInventoriesToNetRealiza Reversal of write down of inventories to net realizable Indian accounting 5060 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 e bleValue value standard ReversalOfWriteDownOfInventoriesToNetRealiza Reversal of write down of inventories to net realizable Indian accounting 5061 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 98 b bleValue value standard ReversedUnsettledLiabilitiesContingentLiabilities Reversed unsettled liabilities, contingent liabilities Indian accounting 5062 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c RecognisedInBusinessCombination recognised in business combination standard Indian accounting 5063 ind-as RightofuseAssetsFairValueUsedAsDeemedCost Right-of-use Assets fair value used as deemed cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 101 30 standard Indian accounting 5064 ind-as RightOfUseAssetsMember Right-of-use assets [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 127 standard RightsPreferencesAndRestrictionsAttachingToClasRights preferences and restrictions attachingto class of General Instructions - Balance 5065 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III sOfEquityShareCapital share capital sheet -D(I)(e) RightsPreferencesAndRestrictionsAttachingToClasRights preferences and restrictions attachingto class of Indian accounting 5066 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a v sOfEquityShareCapital share capital standard1185 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5067 ind-as RiskDiversificationEffectMember Risk diversification effect [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 32 standard RiskExposureAssociatedWithInstrumentsSharingC Risk exposure associated with instruments sharing Indian accounting 5068 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B8 c haracteristic characteristic standard SEBI Employee Stock Option Scheme and 5069 ind-as RiskFreeInterestRate Risk free interest rate http://www.xbrl.org/2003/role/reference SEBI Para 12 (n)(i) Employee Stock Purchase Scheme guidelines 1999 RoyaltyPertainingToExplorationAndProductionAct 5070 ind-as Royalty pertaining to exploration and production activities http://www.xbrl.org/2003/role/reference ICAI Common practice ivities General Instructions - Balance 5071 ind-as RupeeTermLoansFromBanksMember Rupee term loans from banks [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(I);Common Practice General Instructions - Balance 5072 ind-as RupeeTermLoansFromOthersMember Rupee term loans from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(II); Common Practice General Instructions - PL - 7; 5073 ind-as SafetySecurityExpenses Safety security expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice GeneralInstructions-PL-7(a) 5074 ind-as SalariesAndWages Salaries and wages http://www.xbrl.org/2003/role/reference MCA Schedule III (i) GeneralInstructions-PL-7(a) 5075 ind-as SalaryToDirectors Salary to directors http://www.xbrl.org/2003/role/reference MCA Schedule III ; common practice GeneralInstructions-PL-7(a) 5076 ind-as SalaryToManager Salary to manager http://www.xbrl.org/2003/role/reference MCA Schedule III ; common practice Indian accounting 5077 ind-as SaleMaterialScrapOtherAssetsContracts Sale material scrap other assets contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (a) standard Indian accounting 5078 ind-as SalesFairValueMeasurementAssets Sales, fair value measurement, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard SalesFairValueMeasurementEntitysOwnEquityInst Sales, fair value measurement, entity's own equity Indian accounting 5079 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii ruments instruments standard Indian accounting 5080 ind-as SalesFairValueMeasurementLiabilities Sales, fair value measurement, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard SalesOfPropertyAndOtherAssetsRelatedPartyTransSales of property and other assets, related party Indian accounting 5081 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 b actions transactions standard SalesTaxPertainingToExplorationAndProductionA Sales tax pertaining to exploration and production 5082 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ctivities activities Indian accounting 5083 ind-as ScrapMember Scrap [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 5084 ind-as ScrapMember Scrap [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard General Instructions - PL - 7; 5085 ind-as SecondaryPackingExpenses Secondary packing expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Companies Annexure to Companies 5086 ind-as SectorInWhichProjectIsCovered Sector in which project is covered http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 General Instructions - Balance 5087 ind-as SecuredBorrowingsMember Secured borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1186 General Instructions - Balance 5088 ind-as SecuredBorrowingsMember Secured borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) (ii) General Instructions - Balance 5089 ind-as SecuredConsideredGoodMember Secured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII (i)(a) General Instructions - Balance 5090 ind-as SecuredConsideredGoodMember Secured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (i)(a) General Instructions - Balance 5091 ind-as SecuredConsideredGoodMember Secured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X ; Common practice General Instructions - Balance 5092 ind-as SecuredConsideredGoodMember Secured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII (ii)(a) General Instructions - Balance 5093 ind-as SecuredConsideredGoodMember Secured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B V. (ii)(a) General Instructions - Balance 5094 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii) General Instructions - Balance 5095 ind-as SecuredUnsecuredBorrowingsMember Secured/Unsecured borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) (ii) Indian accounting 5096 ind-as SecuritiesLendingMember Securities lending [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 standard General Instructions - Balance 5097 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 5098 ind-as SecuritiesPremiumReserveMember Securities premium reserve [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard Indian accounting 5099 ind-as SecuritisationsMember Securitisations [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 standard Indian accounting 5100 ind-as SecuritisationVehiclesMember Securitisation vehicles [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B23 a standard 5101 ind-as SecurityDeposits Security deposits http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 5102 ind-as SecurityDepositsMember Security deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII(i)(a) General Instructions - Balance 5103 ind-as SecurityDepositsMember Security deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. V. (i)(a) General Instructions - Balance 5104 ind-as SecurityDepositsMember Security deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X. (ii) (1) (a) General Instructions - Balance 5105 ind-as SecurityDepositsMember Security deposits [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B. VI. (i) (1) (a) 5106 ind-as SecurityDepositsRefundableCurrent Security deposits refundable, current http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 5107 ind-as SecurityDepositsRefundableNoncurrent Security deposits refundable, Non-current http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -common practice SegmentInWhichNoncurrentAssetsOrDisposalGro Description of segment in which non-current Assets or Indian accounting 5108 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 41 d upHeldForSaleIsPresented disposal group held for sale is presented standard 5109 ind-as SellingPricePerUnit Selling price per unit http://www.xbrl.org/2003/role/reference MCA General Instructions - PL - 7; 5110 ind-as SeminarsConferenceExpenses Seminars conference expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice SensitivityAnalysisForEachTypeOfMarketRiskExpl Indian accounting 5111 ind-as Sensitivity analysis for types of market risk [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 40 a anatory standard Indian accounting 5112 ind-as SensitivityAnalysisToInsuranceRisk Sensitivity analysis to insurance risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 39A a standard1187 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5113 ind-as ServiceConcessionArrangementsAxis Service concession arrangements [Axis] http://www.xbrl.org/2003/role/reference ICAI Appendix B to Ind AS 11 6 standard General Instructions - Balance 5114 ind-as ServicesAndOperatingRightsMember Services and operating rights [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (e) Indian accounting 5115 ind-as ServicesReceivedRelatedPartyTransactions Services received related party transactions http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 c standard 5116 ind-as ServiceTaxPayable Service tax payable http://www.xbrl.org/2003/role/reference ICAI Common practice 5117 ind-as ServiceTaxReceivableMember Service tax receivable [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice SettledLiabilitiesContingentLiabilitiesRecognisedI Settled liabilities, contingent liabilities recognised in Indian accounting 5118 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 c nBusinessCombination business combination standard SettlementOfLiabilitiesByEntityOnBehalfOfRelate Settlementofliabilitiesbyentityonbehalfofrelatedparty, Indian accounting 5119 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 j dPartyRelatedPartyTransactions related party transactions standard SettlementOfLiabilitiesOnBehalfOfEntityByRelate Settlementofliabilitiesonbehalfofentitybyrelatedparty, Indian accounting 5120 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 j dPartyRelatedPartyTransactions related party transactions standard Indian accounting 5121 ind-as SettlementsFairValueMeasurementAssets Settlements, fair value measurement, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard SettlementsFairValueMeasurementEntitysOwnEqu Settlements,fairvaluemeasurement,entity's ownequity Indian accounting 5122 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii ityInstruments instruments standard Indian accounting 5123 ind-as SettlementsFairValueMeasurementLiabilities Settlements, fair value measurement, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iii standard 5124 ind-as ShareApplicationMoneyPendingAllotmentMember Share application money pending allotment [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 5125 ind-as Shareholder10Member Shareholder 10 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5126 ind-as Shareholder11Member Shareholder 11 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5127 ind-as Shareholder12Member Shareholder 12 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5128 ind-as Shareholder13Member Shareholder 13 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5129 ind-as Shareholder14Member Shareholder 14 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5130 ind-as Shareholder15Member Shareholder 15 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5131 ind-as Shareholder16Member Shareholder 16 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5132 ind-as Shareholder17Member Shareholder 17 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5133 ind-as Shareholder18Member Shareholder 18 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5134 ind-as Shareholder19Member Shareholder 19 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5135 ind-as Shareholder1Member Shareholder 1 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5136 ind-as Shareholder20Member Shareholder 20 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5137 ind-as Shareholder2Member Shareholder 2 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5138 ind-as Shareholder3Member Shareholder 3 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5139 ind-as Shareholder4Member Shareholder 4 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5140 ind-as Shareholder5Member Shareholder 5 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1188 General Instructions - Balance 5141 ind-as Shareholder6Member Shareholder 6 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5142 ind-as Shareholder7Member Shareholder 7 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5143 ind-as Shareholder8Member Shareholder 8 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) General Instructions - Balance 5144 ind-as Shareholder9Member Shareholder 9 [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(g) Schedule III- GENERAL Companies Act,INSTRUCTIONS FOR THE 5145 ind-as ShareInOtherComprehensiveIncomeConsolidated Share in other comprehensive income consolidated http://www.xbrl.org/2003/role/reference MCA 2013 PREPARATION OF CONSOLIDATED - 2 Schedule III- GENERAL ShareInProfitOrLossOfEntityAsPercentageOfCons Share in profit or loss of entity as percentage of Companies Act,INSTRUCTIONS FOR THE 5146 ind-as http://www.xbrl.org/2003/role/reference MCA olidatedProfitOrLoss consolidated profit or loss 2013 PREPARATION OF CONSOLIDATED - 2 Schedule III- GENERAL Companies Act,INSTRUCTIONS FOR THE 5147 ind-as ShareInTotalComprehensiveIncomeConsolidated Share in comprehensive income consolidated http://www.xbrl.org/2003/role/reference MCA 2013 PREPARATION OF CONSOLIDATED-Para 2 ShareOfContingentLiabilitiesIncurredJointlyWithOShareofcontingentliabilitiesincurredjointlywithother Indian accounting 5148 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 23 b therVenturers venturers standard ShareOfContingentLiabilitiesOfAssociatesIncurred Shareofcontingentliabilitiesofassociatesincurredjointly Indian accounting 5149 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 23 b JointlyWithOtherInvestors with other investors standard Indian accounting 5150 ind-as ShareOfContingentLiabilitiesOfAssociatesMember Share of contingent liabilities of associates [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand Indian accounting 5151 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethod,netof http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 c standard d tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand Indian accounting 5152 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethod,netof http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 a standard d tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand Indian accounting 5153 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethod,before http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 91 b standard dBeforeTax tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand GeneralInstructions-PL-6(B) 5154 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference MCA Schedule III (iv) dThatWillBeReclassifiedToProfitOrLossBeforeTaxbe reclassified to profit or loss, before tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand Indian accounting 5155 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 A standard dThatWillBeReclassifiedToProfitOrLossBeforeTaxbe reclassified to profit or loss, before tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand GeneralInstructions-PL-6(B) 5156 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference MCA Schedule III (iv) dThatWillBeReclassifiedToProfitOrLossNetOfTax be reclassified to profit or loss, net of tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand Indian accounting 5157 ind-as AndJointVenturesAccountedForUsingEquityMethojointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 h standard dThatWillBeReclassifiedToProfitOrLossNetOfTax be reclassified to profit or loss, net of tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand AndJointVenturesAccountedForUsingEquityMetho GeneralInstructions-PL-6(A) 5158 ind-as jointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference MCA Schedule III dThatWillNotBeReclassifiedToProfitOrLossBefore (v) not be reclassified to profit or loss, before tax Tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand AndJointVenturesAccountedForUsingEquityMetho Indian accounting 5159 ind-as jointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82A dThatWillNotBeReclassifiedToProfitOrLossBefore standard not be reclassified to profit or loss, before tax Tax1189 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand AndJointVenturesAccountedForUsingEquityMetho GeneralInstructions-PL-6(A) 5160 ind-as jointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference MCA Schedule III dThatWillNotBeReclassifiedToProfitOrLossNetOf (v) not be reclassified to profit or loss, net of tax Tax ShareOfOtherComprehensiveIncomeOfAssociates Shareofothercomprehensive incomeofassociatesand AndJointVenturesAccountedForUsingEquityMetho Indian accounting 5161 ind-as jointventuresaccountedforusingequitymethodthatwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82A dThatWillNotBeReclassifiedToProfitOrLossNetOf standard not be reclassified to profit or loss, net of tax Tax ShareOfProfitAndLossFromPartnershipFirmOrAss Share of profit and loss from partnership firm or Indian accounting 5162 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 20 c ociationOfPersonsOrLimitedLiabilityPartnerships association of persons or limited liability partnerships standard ShareOfProfitLossOfAssociatesAccountedForUsin Share of profit (loss) of associates accounted for using Indian accounting 5163 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 gEquityMethod equity method standard ShareOfProfitLossOfAssociatesAndJointVentures Share of profit (loss) of associates and joint ventures 5164 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice AccountedForUsingEquityMethod accounted for using equity method ShareOfProfitLossOfAssociatesAndJointVentures Share of profit (loss) of associates and joint ventures Indian accounting 5165 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 c AccountedForUsingEquityMethod accounted for using equity method standard ShareOfProfitLossOfAssociatesAndJointVentures Share of profit (loss) of associates and joint ventures Indian accounting 5166 ind-as AccountedForUsingEquityMethodReportableSegm http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 e accounted for using equity method reportable segment standard ent ShareOfProfitLossOfJointVenturesAccountedForU Shareofprofit(loss)ofjointventuresaccountedforusing Indian accounting 5167 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 85 singEquityMethod equity method standard General Instructions - Balance 5168 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 5169 ind-as ShareOptionsOutstandingAccountMember Share options outstanding account [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard 5170 ind-as SharePremiumForSharesToBeAllotted Share premium for shares to be allotted http://www.xbrl.org/2003/role/reference ICAI Common practice SharesInCompanyHeldByAssociatesOfItsHolding Shares in company held by associates of its holding General Instructions - Balance 5171 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III Company company sheet -D(I)(f) SharesInCompanyHeldByAssociatesOfItsHolding Shares in company held by associates of its holding Indian accounting 5172 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi Company company standard SharesInCompanyHeldByAssociatesOfItsUltimate Shares in company held by associates of its ultimate General Instructions - Balance 5173 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III HoldingCompany holding company sheet -D(I)(f) SharesInCompanyHeldByAssociatesOfItsUltimate Shares in company held by associates of its ultimate Indian accounting 5174 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi HoldingCompany holding company standard General Instructions - Balance 5175 ind-as SharesInCompanyHeldByHoldingCompany Shares in company held by holding company http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(f) Indian accounting 5176 ind-as SharesInCompanyHeldByHoldingCompany Shares in company held by holding company http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi standard SharesInCompanyHeldByHoldingCompanyOrUlti Sharesincompanyheldbyholdingcompanyorultimate Indian accounting 5177 ind-as mateHoldingCompanyOrByItsSubsidiariesOrAssoc http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi holding company or by its subsidiaries or associates standard iates SharesInCompanyHeldByHoldingCompanyOrUlti Sharesincompanyheldbyholdingcompanyorultimate General Instructions - Balance 5178 ind-as mateHoldingCompanyOrByItsSubsidiariesOrAssoc http://www.xbrl.org/2003/role/reference MCA Schedule III holding company or by its subsidiaries or associates sheet -D(I)(f) iates SharesInCompanyHeldByHoldingCompanyOrUlti Sharesincompanyheldbyholdingcompanyorultimate General Instructions - Balance 5179 ind-as mateHoldingCompanyOrByItsSubsidiariesOrAssocholding company or by its subsidiaries or associates http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I)(f) iatesAbstract [Abstract] SharesInCompanyHeldByHoldingCompanyOrUlti Sharesincompanyheldbyholdingcompanyorultimate Indian accounting 5180 ind-as mateHoldingCompanyOrByItsSubsidiariesOrAssocholding company or by its subsidiaries or associates http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi standard iatesAbstract [Abstract] SharesInCompanyHeldBySubsidiariesOfItsHoldingShares in company held by subsidiaries of its holding General Instructions - Balance 5181 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III Company company sheet -D(I)(f)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1190 SharesInCompanyHeldBySubsidiariesOfItsHoldingShares in company held by subsidiaries of its holding Indian accounting 5182 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi Company company standard SharesInCompanyHeldBySubsidiariesOfItsUltimat Shares in company held by subsidiaries of its ultimate General Instructions - Balance 5183 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III eHoldingCompany holding company sheet -D(I)(f) SharesInCompanyHeldBySubsidiariesOfItsUltimat Shares in company held by subsidiaries of its ultimate Indian accounting 5184 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi eHoldingCompany holding company standard SharesInCompanyHeldByUltimateHoldingCompan General Instructions - Balance 5185 ind-as Shares in company held by ultimate holding company http://www.xbrl.org/2003/role/reference MCA Schedule III y sheet -D(I)(f) SharesInCompanyHeldByUltimateHoldingCompan Indian accounting 5186 ind-as Shares in company held by ultimate holding company http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vi y standard SEBI Employee Stock Option SharesIssuedToEmployeeReceivingMoreThanFive Sharesissuedtoemployeereceivingmorethanfiveper Scheme and 5187 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (c)(ii) PerCentOfSharesIssued cent of shares issued Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option SharesIssuedToIdentifiedEmployeesExceedingOne Sharesissuedtoidentifiedemployeesexceedingoneper Scheme and 5188 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (c)(iii) PerCentOfIssuedCapital cent of issued capital Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option Scheme and 5189 ind-as SharesIssuedToSeniorManagerialPersonnel Shares issued to senior managerial personnel http://www.xbrl.org/2003/role/reference SEBI Para 19.1 (c)(i) Employee Stock Purchase Scheme guidelines 1999 SharesReservedForIssueUnderOptionsAndContrac Sharesreservedforissueunderoptionsandcontractsor General Instructions - Balance 5190 ind-as tsOrCommitmentsForSaleOfSharesOrDisinvestme http://www.xbrl.org/2003/role/reference MCA Schedule III commitments for sale of shares or disinvestment sheet -D(I)(h) nt SharesReservedForIssueUnderOptionsAndContrac Sharesreservedforissueunderoptionsandcontractsor Indian accounting 5191 ind-as tsOrCommitmentsForSaleOfSharesOrDisinvestme http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 79 a vii commitments for sale of shares or disinvestment standard nt Indian accounting 5192 ind-as ShipsVesselsMember Ships vessels [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 d standard Indian accounting 5193 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 d standard Indian accounting 5194 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard Indian accounting 5195 ind-as SignificantInvestmentsInAssociatesAxis Associates [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Indian accounting 5196 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 a standard Indian accounting 5197 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16 b standard1191 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5198 ind-as SignificantInvestmentsInSubsidiariesAxis Subsidiaries [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 17 b standard Statementofchangesinequity- 5199 ind-as SinkingFundReserveMember Sinking fund reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B General Instructions - Balance 5200 ind-as SinkingFundReserveMember Sinking fund reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 5201 ind-as SinkingFundReserveMember Sinking fund reserve [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard Indian accounting 5202 ind-as SiteLabourSupervisionCostContracts Site labour supervision cost contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (a) standard General Instructions - Balance 5203 ind-as SpecialReserveMember Special reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (i) (d) common practice Indian accounting 5204 ind-as SpecialReserveMember Special reserve [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard GeneralInstructions-PL-7(a) 5205 ind-as StaffWelfareExpense Staff welfare expense http://www.xbrl.org/2003/role/reference MCA Schedule III (iv) Indian accounting 5206 ind-as StateDefinedBenefitPlansMember State defined benefit plans [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 45 standard 5207 ind-as StatementOfChangesInEquityAbstract Statement of changes in equity [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III Statement of changes in equity Statementofchangesinequity- 5208 ind-as StatementOfChangesInEquityTable Statement of changes in equity [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III B Indian accounting 5209 ind-as StatementOfChangesInEquityTable Statement of changes in equity [Table] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 106 standard Indian accounting 5210 ind-as StatementOfIndAsComplianceExplanatory Statement of Ind AS compliance [Text Block] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 16 standard DisclosureOfCorporateInformationNotesAndOther Disclosure of corporate information notes and other 5211 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ExplanatoryInformation explanatory information [Text Block] PartIIof-StatementofProfit 5212 ind-as StatementOfProfitAndLossAbstract Statement of profit and loss [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III and loss StatementThatInvestmentEntityIsRequiredToApplyStatement that investment entity is required to apply Indian accounting 5213 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19A ExceptionFromConsolidation exception from consolidation standard StatementThatInvestmentEntityPreparesSeparateFi Statementthatinvestmententitypreparesseparatefinancial Indian accounting 5214 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 27 16A nancialStatementsAsItsOnlyFinancialStatements statements as its only financial statements standard Indian accounting 5215 ind-as StatementThatRateRegulatorIsRelatedParty Statement that rate regulator is related party http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 b standard StatementThatRegulatoryDeferralAccountBalanceI Statementthatregulatorydeferralaccountbalance isno Indian accounting 5216 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 36 sNoLongerFullyRecoverableOrReversible longer fully recoverable or reversible standard General Instructions - Balance 5217 ind-as StockInTradeMember Stock-in-trade [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (d) Indian accounting 5218 ind-as StockInTradeMember Stock-in-trade [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 5219 ind-as StockInTradeMember Stock-in-trade [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard General Instructions - Balance 5220 ind-as StoresAndSparesMember Stores and spares [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (e) Indian accounting 5221 ind-as StoresAndSparesMember Stores and spares [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1192 Indian accounting 5222 ind-as StoresAndSparesMember Stores and spares [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard StructuredDebtAmountContributedToFairValueOf Structureddebt,amountcontributedtofairvalueofplan Indian accounting 5223 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 142 h PlanAssets assets standard General Instructions - Balance 5224 ind-as SubClassesOfPropertyPlantAndEquipmentAxis Sub classes of property, plant and equipment [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (ii) SubclassificationAndNotesOnLiabilitiesAndAssets Subclassification and notes on liabilities and assets 5225 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Abstract [Abstract] General Instructions - Balance 5226 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii) General Instructions - Balance 5227 ind-as SubclassificationOfBorrowingsAxis Subclassification of borrowings [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) (ii) General Instructions - Balance 5228 ind-as SubclassificationOfTradeReceivablesAbstract Subclassification of trade receivables [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII General Instructions - Balance 5229 ind-as SubclassificationOfTradeReceivablesAbstract Subclassification of trade receivables [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. 5230 ind-as SubclassificationOfTradeReceivablesLineItems Subclassification of trade receivables [Line items] http://www.xbrl.org/2003/role/reference MCA General Instructions - Balance 5231 ind-as SubclassificationOfTradeReceivablesTable Subclassification of trade receivables [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII General Instructions - Balance 5232 ind-as SubclassificationOfTradeReceivablesTable Subclassification of trade receivables [Table] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. Indian accounting 5233 ind-as SubleasePaymentsRecognisedAsExpense Sublease payments recognised as expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 35 c standard General Instructions - PL - 7; 5234 ind-as SubscriptionsMembershipFees Subscriptions membership fees http://www.xbrl.org/2003/role/reference MCA Schedule III common practice SubsequentRecognitionOfDeferredTaxAssetsGood Indian accounting 5235 ind-as Subsequent recognition of deferred tax assets, goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d iii will standard SubsequentRecognitionOfDeferredTaxAssetsGood Subsequent recognition of deferred tax assets, goodwill Indian accounting 5236 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d iii willBusinessCombinations business combinations standard Statementofchangesinequity- 5237 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice General Instructions - Balance 5238 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II)(i) (d) common practice Indian accounting 5239 ind-as SubsidyIncentiveReserveMember Subsidy incentive reserve [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 108 standard SummaryOfQuantitativeDataAboutWhatEntityManSummaryquantitativedataaboutwhatentitymanagesas Indian accounting 5240 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 135 b agesAsCapital capital standard SummaryQuantitativeDataAboutEntitysExposureT Summaryquantitativedataaboutentity'sexposuretorisk Indian accounting 5241 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 34 a oRiskExplanatory [Text Block] standard SupportProvidedToStructuredEntityWithoutHavin Support provided to structured entity without having Indian accounting 5242 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 15 a gContractualObligationToDoSo contractual obligation to do so standard SupportProvidedToStructuredEntityWithoutHavin Support provided to structured entity without having Indian accounting 5243 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 30 a gContractualObligationToDoSo contractual obligation to do so standard SupportProvidedToSubsidiaryWithoutHavingContrSupportprovidedtosubsidiarybyinvestmententityorits Indian accounting 5244 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19E a actualObligationToDoSo subsidiaries without having contractual obligation to do so standard Indian accounting 5245 ind-as SurplusDeficitInPlan Surplus deficit in plan http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 57 a standard1193 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SurplusOnDisposalDiscardDemolishmentAndDest Surplus on disposal, discard, demolishment and 5246 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ructionOfDepreciablePropertyPlantAndEquipment destruction of depreciable property, plant and equipment Indian accounting 5247 ind-as SwapContractMember Swap contract [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard 5248 ind-as PropertyPlantAndEquipmentHeldForSale Property plant and equipment held for sale http://www.xbrl.org/2003/role/reference ICAI Common practice TaxBenefitArisingFromPreviouslyUnrecognisedTa Taxbenefitarisingfrompreviouslyunrecognisedtaxloss, Indian accounting 5249 ind-as xLossTaxCreditOrTemporaryDifferenceOfPriorPer taxcreditortemporarydifferenceofpriorperiodusedto http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 e standard iodUsedToReduceCurrentTaxExpense reduce current tax expense TaxBenefitArisingFromPreviouslyUnrecognisedTa Taxbenefitarisingfrompreviouslyunrecognisedtaxloss, Indian accounting 5250 ind-as xLossTaxCreditOrTemporaryDifferenceOfPriorPer taxcreditortemporarydifferenceofpriorperiodusedto http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 f standard iodUsedToReduceDeferredTaxExpense reduce deferred tax expense Indian accounting 5251 ind-as TaxContingentLiabilityMember Tax contingent liability [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard 5252 ind-as TaxDeductedAtSourceMember Tax deducted at source [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 5253 ind-as TaxEffectFromChangeInTaxRate Tax effect from change in tax rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard TaxEffectOfExpenseNotDeductibleInDetermining Tax effect of expense not deductible in determining taxable Indian accounting 5254 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i TaxableProfitTaxLoss profit (tax loss) standard Indian accounting 5255 ind-as TaxEffectOfForeignTaxRates Tax effect of foreign tax rates http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard Indian accounting 5256 ind-as TaxEffectOfImpairmentOfGoodwill Tax effect of impairment of goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard Indian accounting 5257 ind-as TaxEffectOfRevenuesExemptFromTaxation2011 Tax effect of revenues exempt from taxation http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard Indian accounting 5258 ind-as TaxEffectOfTaxLosses Tax effect of tax losses http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard 5259 ind-as TaxesPayableOtherTax Taxes payable other tax http://www.xbrl.org/2003/role/reference ICAI Common practice 5260 ind-as TaxesPayableSalesTax Taxes payable sales tax http://www.xbrl.org/2003/role/reference ICAI Common practice PartIIof-StatementofProfit 5261 ind-as TaxExpense Tax expense http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (VIII) Indian accounting 5262 ind-as TaxExpense Tax expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 82 d standard PartIIof-StatementofProfit 5263 ind-as TaxExpenseAbstract Tax expense [Abstract] http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (VIII) Indian accounting 5264 ind-as TaxExpenseIncomeAtApplicableTaxRate Tax expense (income) at applicable tax rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c i standard TaxExpenseIncomeRelatingToChangesInAccounti Taxexpense(income)relatingtochangesinaccounting Indian accounting 5265 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 80 h ngPoliciesAndErrorsIncludedInProfitOrLoss policies and errors included in profit or loss standard PartIIof-StatementofProfit 5266 ind-as TaxExpenseOfDiscontinuedOperations Tax expense of discontinued operations http://www.xbrl.org/2003/role/reference MCA Schedule III and loss (XI) TaxExpenseRelatingToGainLossOnDiscontinuanc Indian accounting 5267 ind-as Tax expense relating to gain (loss) on discontinuance http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 b iv e standard TaxExpenseRelatingToGainLossOnDiscontinuanc Indian accounting 5268 ind-as Tax expense relating to gain (loss) on discontinuance http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 h i e standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1194 TaxExpenseRelatingToProfitLossFromOrdinaryAc Tax expense relating to profit (loss) from ordinary Indian accounting 5269 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 105 33 b ii tivitiesOfDiscontinuedOperations activities of discontinued operations standard TaxExpenseRelatingToProfitLossFromOrdinaryAc Tax expense relating to profit (loss) from ordinary Indian accounting 5270 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 h ii tivitiesOfDiscontinuedOperations activities of discontinued operations standard Indian accounting 5271 ind-as TaxRateEffectFromChangeInTaxRate Tax rate effect from change in tax rate http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard TaxRateEffectOfAdjustmentsForCurrentTaxOfPrio Tax rate effect of adjustments for current tax of prior Indian accounting 5272 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii rPeriods periods standard TaxRateEffectOfExpenseNotDeductibleInDetermi Taxrateeffectofexpensenotdeductibleindetermining Indian accounting 5273 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii ningTaxableProfitTaxLoss taxable profit (tax loss) standard Indian accounting 5274 ind-as TaxRateEffectOfForeignTaxRates Tax rate effect of foreign tax rates http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard Indian accounting 5275 ind-as TaxRateEffectOfImpairmentOfGoodwill Tax rate effect of impairment of goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard Indian accounting 5276 ind-as TaxRateEffectOfRevenuesExemptFromTaxation Tax rate effect of revenues exempt from taxation http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard Indian accounting 5277 ind-as TaxRateEffectOfTaxLosses Tax rate effect of tax losses http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 c ii standard TechnologybasedIntangibleAssetsRecognisedAsOf Technology-based intangible assets recognised as of Indian accounting 5278 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i AcquisitionDate acquisition date standard General Instructions - PL - 7; 5279 ind-as TelephonePostage Telephone postage http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 5280 ind-as TemporaryDifferenceMember Temporary differences [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard Temporary differences associated with investments in TemporaryDifferencesAssociatedWithInvestmentsI subsidiaries,branchesandassociatesandinterestsinjoint Indian accounting 5281 ind-as nSubsidiariesBranchesAndAssociatesAndInterestsI http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 f arrangements for which deferred taxliabilities have not standard nJointVentures been recognised TemporaryDifferenceUnusedTaxLossesAndUnuse Temporarydifference,unusedtaxlossesandunusedtax Indian accounting 5282 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g dTaxCreditsAxis credits [Axis] standard TemporaryDifferenceUnusedTaxLossesAndUnuse Temporarydifference,unusedtaxlossesandunusedtax Indian accounting 5283 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g dTaxCreditsMember credits [Member] standard Indian accounting 5284 ind-as TerminationBenefitsExpense Termination benefits expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 171 standard General Instructions - Balance 5285 ind-as TermLoansFromBanksMember Term loans from banks [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(I) General Instructions - Balance 5286 ind-as TermLoansFromOthersMember Term loans from others [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b)(II) General Instructions - Balance 5287 ind-as TermLoansMember Term loans [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(i)(b) 5288 ind-as TermsAndConditionsOfSharesPendingAllotment Terms and conditions of shares pending allotment http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 5289 ind-as TermsOfRepaymentOfTermLoansAndOtherLoans Terms of repayment of term loans and other loans http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(vi) TermsOfSecuritiesConvertibleIntoEquitySharesIss Termsofsecuritiesconvertibleintoequitysharesissued uedAlongWithEarliestDateOfConversionInDescen General Instructions - Balance 5290 ind-as alongwithearliestdateofconversionindescendingorder http://www.xbrl.org/2003/role/reference MCA Schedule III dingOrderStartingFromFarthestSuchDateExplanato sheet -D(I)(j) starting from farthest such date explanatory [Text Block] ry1195 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Statementofchangesinequity- 5291 ind-as TimeValueOfOptionsMember Time value of options [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice General Instructions - Balance 5292 ind-as TimeValueOfOptionsMember Time value of options [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(II) (v) common practice Indian accounting 5293 ind-as TitleOfInitiallyAppliedIndAs Title of initially applied Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 28 a standard Indian accounting 5294 ind-as TitleOfNewIndAs Title of new Ind AS http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 31 a standard Indian accounting 5295 ind-as TopOfRangeMember Top of range [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33b standard Indian accounting 5296 ind-as TopOfRangeMember Top of range [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d standard General Instructions - Balance 5297 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI (i) 5298 ind-as TotalCapitalOfPartnershipFirm Total capital of partnership firm http://www.xbrl.org/2003/role/reference ICAI Common practice SEBI Employee Stock Option Scheme and 5299 ind-as TotalNumberOfOptionsInForce Total number of options in force http://www.xbrl.org/2003/role/reference SEBI Para 12 (i) Employee Stock Purchase Scheme guidelines 1999 SEBI Employee Stock Option TotalNumberOfSharesArisingAsResultOfExercise Total number of shares arising as result of exercise of Scheme and 5300 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (e) OfOption option Employee Stock Purchase Scheme guidelines 1999 Indian accounting 5301 ind-as TradeAndOtherCurrentPayablesToTradeSuppliers Current trade payables http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 standard Indian accounting 5302 ind-as TradeAndOtherCurrentPayablesToTradeSuppliers Current trade payables http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 70 standard TradeAndOtherPayablesRecognisedAsOfAcquisiti Indian accounting 5303 ind-as Trade and other payables recognised as of acquisition date http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 i onDate standard General Instructions - Balance 5304 ind-as TradeMarksMember Trade marks [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. IV (i) (a) PartIof-Balancesheet-Equity 5305 ind-as TradePayablesCurrent Trade payables, current http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (2) (a) (ii) Indian accounting 5306 ind-as TradePayablesCurrent Trade payables, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 k standard PartIof-Balancesheet-Equity 5307 ind-as TradePayablesNoncurrent Trade payables, non-current http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (a) (ii) Indian accounting 5308 ind-as TradePayablesNoncurrent Trade payables, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 k standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1196 General Instructions - Balance 5309 ind-as TradeReceivables Trade receivables http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII General Instructions - Balance 5310 ind-as TradeReceivables Trade receivables http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. Indian accounting 5311 ind-as TradeReceivables Trade receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 h standard Indian accounting 5312 ind-as TradeReceivables Trade receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 b standard PartIof-Balancesheet-Assets 5313 ind-as TradeReceivablesCurrent Trade receivables, current http://www.xbrl.org/2003/role/reference MCA Schedule III (2) (b) (ii) Indian accounting 5314 ind-as TradeReceivablesCurrent Trade receivables, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 h standard Indian accounting 5315 ind-as TradeReceivablesCurrent Trade receivables, current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 b standard General Instructions - Balance 5316 ind-as TradeReceivablesDueByDirectors Trade receivables due by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(iii) General Instructions - Balance 5317 ind-as TradeReceivablesDueByDirectors Trade receivables due by directors http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (iii) TradeReceivablesDueByDirectorsOtherOfficersOr General Instructions - Balance 5318 ind-as Trade receivables due by directors, other officers or others http://www.xbrl.org/2003/role/reference MCA Schedule III Others sheet -A. VII(iii) TradeReceivablesDueByDirectorsOtherOfficersOr General Instructions - Balance 5319 ind-as Trade receivables due by directors, other officers or others http://www.xbrl.org/2003/role/reference MCA Schedule III Others sheet -B III. (iii) TradeReceivablesDueByFirmsInWhichAnyDirecto Tradereceivablesduebyfirmsinwhichanydirectoris General Instructions - Balance 5320 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rIsPartner partner sheet -A. VII(iii) TradeReceivablesDueByFirmsInWhichAnyDirecto Tradereceivablesduebyfirmsinwhichanydirectoris General Instructions - Balance 5321 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III rIsPartner partner sheet -B III. (iii) TradeReceivablesDueByFirmsOrCompaniesInWhi Tradereceivablesduebyfirmsorcompaniesinwhichany General Instructions - Balance 5322 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III chAnyDirectorIsPartnerOrDirector director is partner or director sheet -A. VII(iii) TradeReceivablesDueByFirmsOrCompaniesInWhi Tradereceivablesduebyfirmsorcompaniesinwhichany General Instructions - Balance 5323 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III chAnyDirectorIsPartnerOrDirector director is partner or director sheet -B III. (iii) General Instructions - Balance 5324 ind-as TradeReceivablesDueByOtherOfficers Trade receivables due by other officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(iii) General Instructions - Balance 5325 ind-as TradeReceivablesDueByOtherOfficers Trade receivables due by other officers http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (iii) General Instructions - Balance 5326 ind-as TradeReceivablesDueByOthers Trade receivables due by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(iii) General Instructions - Balance 5327 ind-as TradeReceivablesDueByOthers Trade receivables due by others http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (iii) TradeReceivablesDueByPrivateCompaniesInWhic Tradereceivablesduebyprivatecompaniesinwhichany General Instructions - Balance 5328 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hAnyDirectorIsDirector director is director sheet -A. VII(iii) TradeReceivablesDueByPrivateCompaniesInWhic Tradereceivablesduebyprivatecompaniesinwhichany General Instructions - Balance 5329 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hAnyDirectorIsDirector director is director sheet -B III. (iii) TradeReceivablesDueByPrivateCompaniesInWhic Tradereceivablesduebyprivatecompaniesinwhichany General Instructions - Balance 5330 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hAnyDirectorIsMember director is member sheet -A. VII(iii) TradeReceivablesDueByPrivateCompaniesInWhic Tradereceivablesduebyprivatecompaniesinwhichany General Instructions - Balance 5331 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III hAnyDirectorIsMember director is member sheet -B III. (iii) General Instructions - Balance 5332 ind-as TradeReceivablesGross Trade receivables, gross http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(i) General Instructions - Balance 5333 ind-as TradeReceivablesGross Trade receivables, gross http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (i) Indian accounting 5334 ind-as TradeReceivablesMember Trade receivables [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 c standard PartIof-Balancesheet-Assets 5335 ind-as TradeReceivablesNoncurrent Trade receivables, non-current http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (h) (ii) Indian accounting 5336 ind-as TradeReceivablesNoncurrent Trade receivables, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 h standard1197 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5337 ind-as TradeReceivablesNoncurrent Trade receivables, non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 b standard 5338 ind-as TradingEquitySecuritiesMember Trading equity securities [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 5339 ind-as TradingSecuritiesMember Trading securities [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 112 c standard General Instructions - PL - 7; 5340 ind-as TrainingRecruitmentExpenses Training recruitment expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice TransactionsRecognisedSeparatelyFromAcquisitio Transactions recognised separately from acquisition of Indian accounting 5341 ind-as nOfAssetsAndAssumptionOfLiabilitiesInBusiness assets and assumption of liabilities in business http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 l standard CombinationAxis combination [Axis] Indian accounting 5342 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 5343 ind-as TransferableDevelopmentRightsMember Transferable development rights [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard TransferFromInvestmentPropertyUnderConstructioTransferfrominvestmentpropertyunderconstructionor Indian accounting 5344 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d nOrDevelopmentInvestmentProperty development, investment property standard TransferFromToInventoriesAndOwnerOccupiedPr Transfer from (to) inventories and owner-occupied Indian accounting 5345 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 d vii opertyInvestmentProperty property, investment property standard Indian accounting 5346 ind-as TransfersIntoLevel3OfFairValueHierarchyAssets Transfers into Level 3 of fair value hierarchy, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv standard TransfersIntoLevel3OfFairValueHierarchyEntitysOTransfersintoLevel3offairvaluehierarchy,entity'sown Indian accounting 5347 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv wnEquityInstruments equity instruments standard TransfersIntoLevel3OfFairValueHierarchyLiabiliti Indian accounting 5348 ind-as Transfers into Level 3 of fair value hierarchy, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv es standard Transfers of cumulative gain (loss) within equitywhen Indian accounting 5349 ind-as TransfersOfCumulativeGainLossWithinEquity changes in liability's credit risk are presented in other http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 10 c standard comprehensive income TransfersOfResearchAndDevelopmentFromEntity Transfersofresearchanddevelopmentfromentityrelated Indian accounting 5350 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 e RelatedPartyTransactions party transactions standard TransfersOfResearchAndDevelopmentToEntityRel Transfers of research and development to entityrelated Indian accounting 5351 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 e atedPartyTransactions party transactions standard TransfersOutOfLevel1IntoLevel2OfFairValueHier Transfers out of Level 1 into Level 2 of fair value Indian accounting 5352 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c archyAssets hierarchy, assets held at end of reporting period standard Transfers out of Level 1 into Level 2 of fair value TransfersOutOfLevel1IntoLevel2OfFairValueHier Indian accounting 5353 ind-as hierarchy,entity'sownequityinstrumentsheldatendof http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c archyEntitysOwnEquityInstruments standard reporting period TransfersOutOfLevel1IntoLevel2OfFairValueHier Transfers out of Level 1 into Level 2 of fair value Indian accounting 5354 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c archyLiabilities hierarchy, liabilities held at end of reporting period standard TransfersOutOfLevel2IntoLevel1OfFairValueHier Transfers out of Level 2 into Level 1 of fair value Indian accounting 5355 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c archyAssets hierarchy, assets held at end of reporting period standard Transfers out of Level 2 into Level 1 of fair value TransfersOutOfLevel2IntoLevel1OfFairValueHier Indian accounting 5356 ind-as hierarchy,entity'sownequityinstrumentsheldatendof http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c archyEntitysOwnEquityInstruments standard reporting period TransfersOutOfLevel2IntoLevel1OfFairValueHier Transfers out of Level 2 into Level 1 of fair value Indian accounting 5357 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 c archyLiabilities hierarchy, liabilities held at end of reporting period standard Indian accounting 5358 ind-as TransfersOutOfLevel3OfFairValueHierarchyAssetsTransfers out of Level 3 of fair value hierarchy, assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1198 TransfersOutOfLevel3OfFairValueHierarchyEntity TransfersoutofLevel3offairvaluehierarchy,entity's Indian accounting 5359 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv sOwnEquityInstruments own equity instruments standard TransfersOutOfLevel3OfFairValueHierarchyLiabil Indian accounting 5360 ind-as Transfers out of Level 3 of fair value hierarchy, liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e iv ities standard TransfersUnderFinanceAgreementsFromEntityRelaTransfers under finance agreements from entity, related Indian accounting 5361 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 g tedPartyTransactions party transactions standard TransfersUnderFinanceAgreementsToEntityRelate Transfersunderfinanceagreementstoentity,relatedparty Indian accounting 5362 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 g dPartyTransactions transactions standard TransfersUnderLicenseAgreementsFromEntityRelaTransfers under license agreements from entity related Indian accounting 5363 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 f tedPartyTransactions party transactions standard TransfersUnderLicenseAgreementsToEntityRelate Transfersunderlicenseagreementstoentityrelatedparty Indian accounting 5364 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 f dPartyTransactions transactions standard Statementofchangesinequity- 5365 ind-as TransferToRetainedEarnings Transfer to Retained earnings http://www.xbrl.org/2003/role/reference MCA Schedule III B, common practice General Instructions - PL - 7; 5366 ind-as TransportationDistributionExpenses Transportation distribution expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - PL - 7; 5367 ind-as TravellingConveyance Travelling conveyance http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 5368 ind-as TwelvemonthExpectedCreditLossesMember 12-month expected credit losses [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H a standard Indian accounting 5369 ind-as TypeOfCounterparties Type of counterparties http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B52 standard General Instructions - Balance 5370 ind-as TypeOfCurrentInvestments Type of current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(II)(i) Schedule III- GENERAL Companies Act,INSTRUCTIONS FOR THE 5371 ind-as TypeOfEntityConsolidated Type of entity consolidated http://www.xbrl.org/2003/role/reference MCA 2013 PREPARATION OF CONSOLIDATED - 2 Indian accounting 5372 ind-as TypeOfFinancialAssets Type of financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B52 standard Indian accounting 5373 ind-as TypeOfFinancialAssets Type of financial assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B51 standard Indian accounting 5374 ind-as TypeOfHedgedItems Type of hedged items http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B standard Indian accounting 5375 ind-as TypeOfHedgeInstruments Type of hedge instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 23A standard Indian accounting 5376 ind-as TypeOfHedgeInstruments Type of hedge instruments http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A standard 5377 ind-as TypeOfInvestment Type of investment http://www.xbrl.org/2003/role/reference MCA Indian accounting 5378 ind-as TypeOfMeasurementOfExpectedCreditLossesAxis Type of measurement of expected credit losses [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H standard TypeOfMeasurementOfExpectedCreditLossesMem Indian accounting 5379 ind-as Type of measurement of expected credit losses [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H ber standard General Instructions - Balance 5380 ind-as TypeOfNoncurrentInvestments Type of non-current investments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VI1199 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] General Instructions - Balance 5381 ind-as TypeOfShare Type of share http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -D(I); common practice Indian accounting 5382 ind-as TypeOfUnconsolidatedSubsidiaries Type of un-consolidated subsidiaries http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B standard Indian accounting 5383 ind-as TypeOfUnconsolidatedSubsidiaries Type of un-consolidated subsidiaries http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19C standard Indian accounting 5384 ind-as TypesOfFinancialAssetsAxis Types of financial assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B52 standard Indian accounting 5385 ind-as TypesOfFinancialAssetsAxis Types of financial assets [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B51 standard Indian accounting 5386 ind-as TypesOfFinancialLiabilitiesAxis Types of financial liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B52 standard Indian accounting 5387 ind-as TypesOfFinancialLiabilitiesAxis Types of financial liabilities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B51 standard Indian accounting 5388 ind-as TypesOfHedgesAxis Types of hedges [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A standard Indian accounting 5389 ind-as TypesOfHedgesAxis Types of hedges [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C standard Indian accounting 5390 ind-as TypesOfHedgesAxis Types of hedges [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22 standard Indian accounting 5391 ind-as TypesOfHedgesAxis Types of hedges [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B standard Indian accounting 5392 ind-as TypesOfHedgesMember Hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24A standard Indian accounting 5393 ind-as TypesOfHedgesMember Hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24B standard Indian accounting 5394 ind-as TypesOfHedgesMember Hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 22 standard Indian accounting 5395 ind-as TypesOfHedgesMember Hedges [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 24C standard Indian accounting 5396 ind-as TypesOfInstrumentMember Types of instrument [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 standard Indian accounting 5397 ind-as TypesOfInsuranceContractsAxis Types of insurance contracts [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 104 Disclosure standard Indian accounting 5398 ind-as TypesOfInterestRatesAxis Types of interest rates [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 39 standard Indian accounting 5399 ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 standard Indian accounting 5400 ind-as TypesOfRateRegulatedActivities Types of rate-regulated activities http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 standard Indian accounting 5401 ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 30 standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1200 Indian accounting 5402 ind-as TypesOfRateregulatedActivitiesAxis Types of rate-regulated activities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33 standard Indian accounting 5403 ind-as TypesOfRisksAxis Types of risks [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 21C standard Indian accounting 5404 ind-as TypesOfRisksAxis Types of risks [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 34 standard Indian accounting 5405 ind-as TypesOfRisksAxis Types of risks [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 standard Indian accounting 5406 ind-as TypesOfRisksMember Risks [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 34 standard Indian accounting 5407 ind-as TypesOfRisksMember Risks [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 33 standard Indian accounting 5408 ind-as TypesOfRisksMember Risks [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 21C standard Indian accounting 5409 ind-as TypesOfSharebasedPaymentArrangementsAxis Types of share-based payment arrangements [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 standard Indian accounting 5410 ind-as TypesOfTransferMember Types of transfer [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B33 standard Indian accounting 5411 ind-as UnallocatedAmountsMember Unallocated amounts [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 108 28 standard Indian accounting 5412 ind-as UnallocatedGoodwill Unallocated goodwill http://www.xbrl.org/2003/role/reference ICAI Ind AS 36 133 standard 5413 ind-as UnbilledRevenue Unbilled revenue http://www.xbrl.org/2003/role/reference ICAI Common practice UncalledLiabilityOnSharesAndOtherInvestmentsP Uncalledliabilityonsharesandotherinvestmentspartly General Instructions - Balance 5414 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III artlyPaid paid sheet -H (ii)(b) 5415 ind-as UnclaimedMaturedDebentures Unclaimed matured debentures http://www.xbrl.org/2003/role/reference MCA 5416 ind-as UnclaimedMaturedDeposits Unclaimed matured deposits http://www.xbrl.org/2003/role/reference MCA 5417 ind-as UnclaimedShareApplicationRefundMoney Unclaimed share application refund money http://www.xbrl.org/2003/role/reference MCA Indian accounting 5418 ind-as UnconsolidatedStructuredEntitiesAxis Unconsolidated structured entities [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 e standard UnconsolidatedStructuredEntitiesControlledByInv Unconsolidated structured entities controlled by Indian accounting 5419 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19F estmentEntityAxis investment entity [Axis] standard Indian accounting 5420 ind-as UnconsolidatedStructuredEntitiesMember Unconsolidated structured entities [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B4 e standard Indian accounting 5421 ind-as UnconsolidatedSubsidiariesAxis Unconsolidated subsidiaries [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19B standard UndiscountedCashOutflowRequiredToRepurchase Undiscounted cash outflow required to repurchase Indian accounting 5422 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 42E d DerecognisedFinancialAssets derecognised financial assets standard UndiscountedExpectedCreditLossesAtInitialRecog Undiscountedexpectedcreditlossesatinitialrecognition Indian accounting 5423 ind-as nitionOnPurchasedOrOriginatedCreditimpairedFin onpurchasedororiginatedcredit-impairedfinancialassets http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35H C standard ancialAssetsInitiallyRecognised initially recognised Indian accounting 5424 ind-as UndrawnBorrowingFacilities Undrawn borrowing facilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 7 50 a standard1201 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5425 ind-as UnearnedFinanceIncomeOnFinanceLease Unearned finance income on finance lease http://www.xbrl.org/2003/role/reference ICAI Ind AS 17 47 b standard 5426 ind-as UnearnedPremiums Unearned premiums http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - Balance 5427 ind-as UnpaidDividends Unpaid dividends http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F (II) (d) UnpaidMaturedDebenturesAndInterestAccruedThe General Instructions - Balance 5428 ind-as Unpaid matured debentures and interest accrued thereon http://www.xbrl.org/2003/role/reference MCA Schedule III reon sheet -F (II) (g) UnpaidMaturedDepositsAndInterestAccruedThere General Instructions - Balance 5429 ind-as Unpaid matured deposits and interest accrued thereon http://www.xbrl.org/2003/role/reference MCA Schedule III on sheet -F (II) (f) Indian accounting 5430 ind-as UnrealisedForeignExchangeGainsLossesMember Unrealised foreign exchange gains (losses) [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard Indian accounting 5431 ind-as UnrecognisedShareOfLossesOfAssociates Unrecognised share of losses of associates http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 c standard Indian accounting 5432 ind-as UnrecognisedShareOfLossesOfJointVentures Unrecognised share of losses of joint ventures http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 22 c standard General Instructions - Balance 5433 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(ii) General Instructions - Balance 5434 ind-as UnsecuredBorrowingsMember Unsecured borrowings [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -F(I) (ii) General Instructions - Balance 5435 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VII(i)(b) General Instructions - Balance 5436 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B III. (i)(b) General Instructions - Balance 5437 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. X ; Common practice General Instructions - Balance 5438 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. VIII (ii)(b) General Instructions - Balance 5439 ind-as UnsecuredConsideredGoodMember Unsecured considered good [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B V. (ii)(b) Indian accounting 5440 ind-as UnusedProvisionReversedOtherProvisions Unused provision reversed, other provisions http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 d standard UnusedTaxCreditsForWhichNoDeferredTaxAssets Unused tax credits for which no deferred tax Assets Indian accounting 5441 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 e Recognised recognised standard Indian accounting 5442 ind-as UnusedTaxCreditsMember Unused tax credits [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard UnusedTaxLossesForWhichNoDeferredTaxAssets Unused tax losses for which no deferred tax Assets Indian accounting 5443 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 e Recognised recognised standard Indian accounting 5444 ind-as UnusedTaxLossesMember Unused tax losses [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 g standard UsefulLivesOrAmortisationRatesOtherIntangibleA Indian accounting 5445 ind-as Useful lives or amortisation rates, other intangible assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 38 118 a ssets standard UsefulLivesOrDepreciationRatesBiologicalAssets Usefullivesordepreciationrates,biologicalassetsother Indian accounting 5446 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 54 e OtherThanBearerPlantsAtCost than bearer plants, at cost standard UsefulLivesOrDepreciationRatesInvestmentProper Useful lives or depreciation rates, investment property, Indian accounting 5447 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 40 79 b tyCostModel cost model standard UsefulLivesOrDepreciationRatesPropertyPlantAnd Useful lives or depreciation rates, property, plant and Indian accounting 5448 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 73 c Equipment equipment standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1202 Indian accounting 5449 ind-as ValuationTechniquesMember Valuation techniques [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d standard ValuationTechniquesUsedInFairValueMeasuremenValuation techniques used in fair value measurement Indian accounting 5450 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 d tAxis [Axis] standard Indian accounting 5451 ind-as ValueAtRisk Value at risk http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 41 standard 5452 ind-as ValueOfSharesAuthorised Value of shares authorised http://www.xbrl.org/2003/role/reference ICAI Common practice 5453 ind-as ValueOfSharesCalled Value of shares called http://www.xbrl.org/2003/role/reference ICAI Common practice 5454 ind-as ValueOfSharesIssued Value of shares issued http://www.xbrl.org/2003/role/reference ICAI Common practice 5455 ind-as ValueOfSharesPaidUp Value of shares paid-up http://www.xbrl.org/2003/role/reference ICAI Common practice 5456 ind-as ValueOfSharesSubscribed Value of shares subscribed http://www.xbrl.org/2003/role/reference ICAI Common practice 5457 ind-as ValueOfSharesSubscribedAndFullyPaid Value of shares subscribed and fully paid http://www.xbrl.org/2003/role/reference ICAI Common practice 5458 ind-as ValueOfSharesSubscribedButNotFullyPaid Value of shares subscribed but not fully paid http://www.xbrl.org/2003/role/reference ICAI Common practice SEBI Employee Stock Option Scheme and 5459 ind-as VariationOfTermsOfOptions Variation of terms of options http://www.xbrl.org/2003/role/reference SEBI Para 12 (g) Employee Stock Purchase Scheme guidelines 1999 5460 ind-as VATPayable VAT payable http://www.xbrl.org/2003/role/reference ICAI Common practice 5461 ind-as VATReceivableMember VAT receivable [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice General Instructions - PL - 7; 5462 ind-as VehicleRunningExpenses Vehicle running expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice General Instructions - Balance 5463 ind-as VehiclesMember Vehicles [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -A. I (i) (e) Indian accounting 5464 ind-as VehiclesMember Vehicles [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 16 37 standard Indian accounting 5465 ind-as VoluntaryChangesInAccountingPolicyAxis Voluntary changes in accounting policy [Axis] http://www.xbrl.org/2003/role/reference ICAI Ind AS 8 29 standard GeneralInstructions-PL-7(a) 5466 ind-as VoluntaryRetirementCompensation Voluntary retirement compensation http://www.xbrl.org/2003/role/reference MCA Schedule III (iii); Common Practice General Instructions - PL - 7; 5467 ind-as WarrantyClaimExpenses Warranty claim expenses http://www.xbrl.org/2003/role/reference MCA Schedule III common practice Indian accounting 5468 ind-as WarrantyContingentLiabilityMember Warranty contingent liability [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 88 standard Indian accounting 5469 ind-as WarrantyCostContracts Warranty cost contracts http://www.xbrl.org/2003/role/reference ICAI Ind AS 11 17 (g) standard Indian accounting 5470 ind-as WarrantyProvisionMember Warranty provision [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 37 84 standard Indian accounting 5471 ind-as WasteMember Waste [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard1203 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5472 ind-as WasteMember Waste [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard WeightedAverageCostOfCapitalSignificantUnobse Weightedaveragecostofcapital,significantunobservable 5473 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice rvableInputsLiabilities inputs, liabilities WeightedAverageDurationOfDefinedBenefitOblig Indian accounting 5474 ind-as Weighted average duration of defined benefit obligation http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 147 c ation standard WeightedAverageExercisePriceOfOtherEquityInstr Weighted average exercise price of other equity Indian accounting 5475 ind-as umentsExercisableInSharebasedPaymentArrangem instruments exercisable in share-based payment http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 standard ent arrangement WeightedAverageExercisePriceOfOtherEquityInstr Weighted average exercise price of other equity Indian accounting 5476 ind-as umentsExercisedOrVestedInSharebasedPaymentArinstruments exercised or vested in share-based payment http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 standard rangement arrangement WeightedAverageExercisePriceOfOtherEquityInstr Weighted average exercise price of other equity Indian accounting 5477 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 umentsExpiredInSharebasedPaymentArrangement instruments expired in share-based payment arrangement standard WeightedAverageExercisePriceOfOtherEquityInstr Weighted average exercise price of other equity Indian accounting 5478 ind-as umentsForfeitedInSharebasedPaymentArrangemen http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 instruments forfeited in share-based payment arrangement standard t WeightedAverageExercisePriceOfOtherEquityInstr Weighted average exercise price of other equity Indian accounting 5479 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 umentsGrantedInSharebasedPaymentArrangement instruments granted in share-based payment arrangement standard WeightedAverageExercisePriceOfOtherEquityInstr Weighted average exercise price of other equity Indian accounting 5480 ind-as umentsOutstandingInSharebasedPaymentArrange instruments outstanding in share-based payment http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 standard ment arrangement WeightedAverageExercisePriceOfShareOptionsEx Weighted average exercise price of share options Indian accounting 5481 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b vii ercisableInSharebasedPaymentArrangement exercisable in share-based payment arrangement standard WeightedAverageExercisePriceOfShareOptionsEx Weightedaverageexercisepriceofshareoptionsexercised Indian accounting 5482 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b iv ercisedInSharebasedPaymentArrangement in share-based payment arrangement standard WeightedAverageExercisePriceOfShareOptionsEx Weightedaverageexercisepriceofshareoptionsexpired Indian accounting 5483 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b v piredInSharebasedPaymentArrangement in share-based payment arrangement standard WeightedAverageExercisePriceOfShareOptionsForWeightedaverageexercisepriceofshareoptionsforfeited Indian accounting 5484 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b iii feitedInSharebasedPaymentArrangement in share-based payment arrangement standard WeightedAverageExercisePriceOfShareOptionsGr Weightedaverageexercisepriceofshareoptionsgranted Indian accounting 5485 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b ii antedInSharebasedPaymentArrangement in share-based payment arrangement standard WeightedAverageExercisePriceOfShareOptionsInSWeightedaveragesharepriceforshareoptionsinshare- Indian accounting 5486 ind-as harebasedPaymentArrangementExercisedDuringPebased payment arrangement exercised during period at http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 c standard riodAtDateOfExercise date of exercise WeightedAverageExercisePriceOfShareOptionsOu Weighted average exercise price of share options Indian accounting 5487 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b vi tstandingInSharebasedPaymentArrangement outstanding in share-based payment arrangement standard WeightedAverageExercisePriceOfShareOptionsOu Weighted average exercise price of share options Indian accounting 5488 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 b i tstandingInSharebasedPaymentArrangement outstanding in share-based payment arrangement standard SEBI Employee Stock Option WeightedAverageExercisePricesOfOptionsWhose Weighted average exercise prices of options whose Scheme and 5489 ind-as ExercisePriceEqualsOrExceedsOrIsLessThanMark exercise price equals or exceeds or is less than market http://www.xbrl.org/2003/role/reference SEBI Para 12 (m) Employee Stock etPrice price Purchase Scheme guidelines 1999 WeightedAverageFairValueAtMeasurementDateOt Weightedaveragefairvalueatmeasurementdate,other Indian accounting 5490 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 b herEquityInstrumentsGranted equity instruments granted standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1204 WeightedAverageFairValueAtMeasurementDateShWeightedaveragefairvalueatmeasurementdate,share Indian accounting 5491 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a areOptionsGranted options granted standard SEBI Employee Stock Option WeightedAverageFairValuesOfOptionsWhoseExer Weightedaveragefairvalues ofoptions whoseexercise Scheme and 5492 ind-as cisePriceEqualsOrExceedsOrIsLessThanMarketPri http://www.xbrl.org/2003/role/reference SEBI Para 12 (m) price equals or exceeds or is less than market price Employee Stock ce Purchase Scheme guidelines 1999 SEBI Employee Stock Option WeightedAverageInformationUsedInEstimatingFai Weightedaverageinformationusedinestimatingfairvalue Scheme and 5493 ind-as http://www.xbrl.org/2003/role/reference SEBI Para 12 (n) rValueOfOptionsAbstract of options [Abstract] Employee Stock Purchase Scheme guidelines 1999 Indian accounting 5494 ind-as WeightedAverageMember Weighted average [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 114 33b standard Indian accounting 5495 ind-as WeightedAverageMember Weighted average [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 7 standard WeightedAverageRemainingContractualLifeOfOut Weightedaverageremainingcontractuallifeofoutstanding Indian accounting 5496 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 d standingShareOptions share options standard Indian accounting 5497 ind-as WeightedAverageSharePrice Weighted average share price http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 45 c standard Indian accounting 5498 ind-as WeightedAverageSharePriceShareOptionsGranted Weighted average share price, share options granted http://www.xbrl.org/2003/role/reference ICAI Ind AS 102 47 a i standard Indian accounting 5499 ind-as WeightedAverageShares Weighted average number of ordinary shares outstanding http://www.xbrl.org/2003/role/reference ICAI Ind AS 33 70 b standard General Instructions - Balance 5500 ind-as WhetherBondsOrDebentures Whether bonds or debentures http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -E (I)(iv) WhetherCashFlowStatementIsApplicableOnComp 5501 ind-as Whether cash flow statement is applicable on company http://www.xbrl.org/2003/role/reference MCA Common practice any 5502 ind-as WhetherCompanyHasAdoptedIndAsFirstTime Whether company has adopted Ind AS first time http://www.xbrl.org/2003/role/reference MCA Common practice Companies Annexure to Companies 5503 ind-as WhetherCompanyHasWrittenCSRPolicy Whether company has written CSR policy http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility 2014 Policy) Rules, 2014 WhetherConsolidatedFinancialStatementsIsApplic Whetherconsolidatedfinancialstatementsisapplicableon 5504 ind-as http://www.xbrl.org/2003/role/reference MCA Common practice ableOnCompany company Companies Annexure to Companies WhetherProjectsOrProgramsUndertakenInLocalAr Whetherprojectsorprogramsundertakeninlocalareaor 5505 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility eaOrOther other 2014 Policy) Rules, 2014 Companies Annexure to Companies WhetherProvisionsOfCorporateSocialResponsibilit Whetherprovisionsofcorporatesocialresponsibilityare 5506 ind-as http://www.xbrl.org/2003/role/reference MCA (Accounts) Rule,(CorporateSocialResponsibility yAreApplicableOnCompany applicable on company 2014 Policy) Rules, 2014 WhetherThereAreAnyRelatedPartyTransactionsDu Whether there are anyrelated partytransactions during 5507 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ringYear year WhetherThereAreAnyShareholdersHoldingMoreT Whetherthereareanyshareholdersholdingmorethanfive 5508 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III Balance sheet -D(I)(g) hanFivePerCentSharesInCompany per cent shares in company1205 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5509 ind-as WithholdingTaxesPayable Withholding taxes payable http://www.xbrl.org/2003/role/reference ICAI Common practice 5510 ind-as WorkingCapitalLoansFromBanksMember Working capital loans from banks [Member] http://www.xbrl.org/2003/role/reference MCA General Instructions - Balance 5511 ind-as WorkInProgressMember Work-in-progress [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -B(I) (i) (b) Indian accounting 5512 ind-as WorkInProgressMember Work-in-progress [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 37 standard Indian accounting 5513 ind-as WorkInProgressMember Work-in-progress [Member] http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 78 c standard Indian accounting 5514 ind-as WriteDownOfInventoriesToNetRealizableValue Write down of inventories to net realizable value http://www.xbrl.org/2003/role/reference ICAI Ind AS 2 36 e standard Indian accounting 5515 ind-as WriteDownOfInventoriesToNetRealizableValue Write down of inventories to net realizable value http://www.xbrl.org/2003/role/reference ICAI Ind AS 98 a standard Indian accounting 5516 ind-as WritedownsReversalsOfInventories Write-downs (reversals of write-downs) of inventories http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 a standard WritedownsReversalsOfPropertyPlantAndEquipmeWrite-downs(reversalsofwrite-downs)ofproperty,plant Indian accounting 5517 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 98 a nt and equipment standard 5518 ind-as WrittenPutOptionsMember Written put options [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice PreTaxGainOrLossRecognisedOnDisposalOfAsset Pre-taxgainorlossrecognisedondisposalofassetsor 5519 ind-as sOrSettlementOfLiabilitiesAttributableToDiscontinsettlement of liabilities attributable to discontinued http://www.xbrl.org/2003/role/reference ICAI Common practice uedOperations operations DisclosureOfNotesOnOtherCurrentAssetsExplanat Disclosure of notes on other current assets explanatory 5520 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ory [Text Block] SubclassificationAndNotesOnIncomeAndExpense Subclassification and notes on income and expense 5521 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Explanatory explanatory [Text Block] AdditionalInformationOnProfitAndLossAccountExAdditional information on profit and loss account 5522 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice planatory explanatory [Text Block] DisclosureOfNotesOnEquityShareCapitalExplanat Disclosure of notes on equityshare capital explanatory 5523 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ory [Text Block] DisclosureOfNotesOnConsolidatedFinancialState Disclosureofnotesonconsolidatedfinancialstatements 5524 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice mentsExplanatory explanatory [Text Block] GainLossArisingFromDifferenceBetweenCarrying Gain (loss) arising from difference between carrying 5525 ind-as AmountOfFinancialLiabilityExtinguishedAndCons amount of financial liability extinguished and http://www.xbrl.org/2003/role/reference ICAI Common practice iderationPaid consideration paid 5526 ind-as NatureOfFinancialAssets Nature of financial assets http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 5527 ind-as NameOfAcquireeAcquiredReceivables Name of acquiree acquired receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 a standard Indian accounting 5528 ind-as DescriptionOfAcquireeAcquiredReceivables Description of acquiree acquired receivables http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B64 a standard DescriptionOfTypeOfPlanNetDefinedBenefitLiabil Description of type of plan net defined benefit liability Indian accounting 5529 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a ityAssets assets standard Indian accounting 5530 ind-as DescriptionOfTypeOfPlanReimbursementRights Description of type of plan reimbursement rights http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a standard Indian accounting 5531 ind-as DescriptionOfTypeOfPlanFairValueOfPlanAssets Description of type of plan fair value of plan assets http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a standard DescriptionOfTypeOfPlanSensitivityAnalysisForA Descriptionoftypeofplansensitivityanalysisforactuarial Indian accounting 5532 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 19 139 a ctuarialAssumptions assumptions standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1206 Indian accounting 5533 ind-as TypeOfFinancialLiabilities Type of financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B52 standard Indian accounting 5534 ind-as TypeOfFinancialLiabilities Type of financial liabilities http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 B51 standard Indian accounting 5535 ind-as NatureOfCreditRiskRatingGrades Nature of credit risk rating grades http://www.xbrl.org/2003/role/reference ICAI Ind AS 107 35M standard 5536 ind-as AdjustmentsForInterestIncome Adjustments for interest income http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 5537 ind-as DeferredGovernmentGrantsCurrent Deferred government grants, Current http://www.xbrl.org/2003/role/reference ICAI Ind AS 20; Common Practice standard Indian accounting 5538 ind-as DeferredGovernmentGrantsNoncurrent Deferred government grants, Non-current http://www.xbrl.org/2003/role/reference ICAI Ind AS 20; Common Practice standard 5539 ind-as ProceedsFromExerciseOfStockOptions Proceeds from exercise of stock options http://www.xbrl.org/2003/role/reference ICAI Common practice StartDateOfAccountingPeriodOfPartnershipFirmO Start date of accounting period of partnership firm or rAssociationOfPersonsOrLimitedLiabilityPartnershassociationofpersonsorlimitedliabilitypartnershipsin ipsInRespectOfWhichProfitOrLossesHaveBeenAc respectofwhichprofitorlosseshavebeenaccountedin 5540 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice countedInCompanysBooksInCaseWhereYearEndincompany'sbooks,incasewhereyearendingisdifferentfor gIsDifferentForPartnershipFirmOrAssociationOfPe partnership firm or association of persons or limited rsonsOrLimitedLiabilityPartnershipsAndCompany liability partnerships and company EndDateOfAccountingPeriodOfPartnershipFirmOr End date of accounting period of partnership firm or AssociationOfPersonsOrLimitedLiabilityPartnershiassociationofpersonsorlimitedliabilitypartnershipsin psInRespectOfWhichProfitOrLossesHaveBeenAcc respectofwhichprofitorlosseshavebeenaccountedin 5541 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ountedInCompanysBooksInCaseWhereYearEndin company'sbooks,incasewhereyearendingisdifferentfor gIsDifferentForPartnershipFirmOrAssociationOfPe partnership firm or association of persons or limited rsonsOrLimitedLiabilityPartnershipsAndCompany liability partnerships and company 5542 ind-as ComprehensiveIncomeEquity Comprehensive income equity http://www.xbrl.org/2003/role/reference MCA Schedule III WhetherThereAreReclassificationsToComparative 5543 ind-as Whether there are reclassifications to comparative amounts http://www.xbrl.org/2003/role/reference ICAI Common practice Amounts Indian accounting 5544 ind-as EquityAttributableToOwnersOfParent Equity attributable to owners of parent http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 54 standard 5545 ind-as NatureOfInvestmentProperty Nature of investment property http://www.xbrl.org/2003/role/reference ICAI Common practice Schedule III General 5546 ind-as ProvisionWealthTax Provision wealth tax http://www.xbrl.org/2003/role/reference MCA Schedule III Instructions - PL - 5 (vi) (g); common practice Indian accounting 5547 ind-as DescriptionOfNatureOfRelatedPartyRelationship Description of nature of related party relationship http://www.xbrl.org/2003/role/reference ICAI Ind AS 24; common practice standard CapitalSubsidiesOrGrantsReceivedFromGovernmeCapital subsidies or grants received from government 5548 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 ntAuthorities authorities RevenueSubsidiesOrGrantsReceivedFromGovern Revenue subsidies or grants received from government 5549 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 mentAuthorities authorities WhetherAnyOperatingLeaseHasBeenConvertedTo Whether any operating lease has been converted to 5550 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 FinancialLeaseOrViceVersa financial lease or vice-versa 5551 ind-as IfYesDetailsOfSuchConversionsExplanatory If yes, details of such conversions [Text Block] http://www.xbrl.org/2003/role/reference MCA Form AOC-4 Form AOC-4 Firstprovisoto sub-section(3) NameOfSubsidiaryWhichIsYetToCommenceOpera Companies Act,ofsection129readwithrule5 5552 ind-as Name of subsidiary which is yet to commence operations http://www.xbrl.org/2003/role/reference MCA tions 2013 ofCompanies(Accounts)Rules, 20141207 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Firstprovisoto sub-section(3) CountryOfIncorporationOrResidenceOfSubsidiary Countryofincorporationorresidenceofsubsidiarywhich Companies Act,ofsection129readwithrule5 5553 ind-as http://www.xbrl.org/2003/role/reference MCA WhichIsYetToCommenceOperations is yet to commence operations 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) Companies Act,ofsection129readwithrule5 5554 ind-as NameOfSubsidiaryLiquidatedOrSoldDuringYear Name of subsidiary liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA 2013 ofCompanies(Accounts)Rules, 2014 Firstprovisoto sub-section(3) CountryOfIncorporationOrResidenceOfSubsidiary Country of incorporation or residence of subsidiary Companies Act,ofsection129readwithrule5 5555 ind-as http://www.xbrl.org/2003/role/reference MCA LiquidatedOrSoldDuringYear liquidated or sold during year 2013 ofCompanies(Accounts)Rules, 2014 5556 ind-as WhetherCompanyHasInvestedInAssociates Whether company has invested in associates http://www.xbrl.org/2003/role/reference MCA NameOfAssociateWhichIsYetToCommenceOperat 5557 ind-as Name of associate which is yet to commence operations http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 ions CountryOfIncorporationOrResidenceOfAssociate Countryofincorporationorresidenceofassociatewhichis 5558 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 WhichIsYetToCommenceOperations yet to commence operations 5559 ind-as NameOfAssociateLiquidatedOrSoldDuringYear Name of associate liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 CountryOfIncorporationOrResidenceOfAssociateL Country of incorporation or residence of associate 5560 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 iquidatedOrSoldDuringYear liquidated or sold during year 5561 ind-as WhetherCompanyHasInvestedInJointVentures Whether company has invested in joint ventures http://www.xbrl.org/2003/role/reference MCA Indian accounting 5562 ind-as DividendsReceivedOfJointVenture Dividends received of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5563 ind-as CurrentAssetsOfJointVenture Current assets of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5564 ind-as NoncurrentAssetsOfJointVenture Non-current assets of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5565 ind-as CurrentLiabilitiesOfJointVenture Current liabilities of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5566 ind-as NoncurrentLiabilitiesOfJointVenture Non-current liabilities of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5567 ind-as RevenueOfJointVenture Revenue of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard ProfitLossFromContinuingOperationsOfJointVentu Indian accounting 5568 ind-as Profit (loss) from continuing operations of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b re standard ProfitLossFromDiscontinuedOperationsOfJointVe Indian accounting 5569 ind-as Profit (loss) from discontinued operations of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b nture standard Indian accounting 5570 ind-as OtherComprehensiveIncomeOfJointVenture Other comprehensive income of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5571 ind-as ComprehensiveIncomeOfJointVenture Comprehensive income of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5572 ind-as CashAndCashEquivalentsOfJointVenture Cash and cash equivalents of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5573 ind-as OtherCurrentFinancialLiabilitiesOfJointVenture Other current financial liabilities of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1208 OtherNoncurrentFinancialLiabilitiesOfJointVentur Indian accounting 5574 ind-as Other non-current financial liabilities of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b e standard DepreciationAndAmortisationExpenseOfJointVent Indian accounting 5575 ind-as Depreciation and amortisation expense of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b ure standard Indian accounting 5576 ind-as RevenueFromInterestOfJointVenture Revenue from interest of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard Indian accounting 5577 ind-as InterestExpenseOfJointVenture Interest expense of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b standard IncomeTaxExpenseContinuingOperationsOfJointV Indian accounting 5578 ind-as Income tax expense continuing operations of joint venture http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B12 b enture standard InvestmentAccountedForUsingEquityMethodOfJoi Investment accounted for using equity method of joint Indian accounting 5579 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 21 b iii ntVenture venture standard ShareOfTotalComprehensiveIncomeOfJointVentur Share of total comprehensive income of joint ventures Indian accounting 5580 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 c esAccountedForUsingEquityMethod accounted for using equity method standard DescriptionOfNatureAndExtentOfSignificantRestri Descriptionofnatureandextentofsignificantrestrictions Indian accounting 5581 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 19D a ctionsOnTransferOfFundsToEntity on transfer of funds to entity standard NameOfJointVentureWhichIsYetToCommenceOp Name of joint venture which is yet to commence 5582 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 erations operations CountryOfIncorporationOrResidenceOfJointVentu Country of incorporation or residence of joint venture 5583 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 reWhichIsYetToCommenceOperations which is yet to commence operations 5584 ind-as NameOfJointVentureLiquidatedOrSoldDuringYearName of joint venture liquidated or sold during year http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 CountryOfIncorporationOrResidenceOfJointVentu Country of incorporation or residence of joint venture 5585 ind-as http://www.xbrl.org/2003/role/reference MCA Form AOC-1 Form AOC-1 reLiquidatedOrSoldDuringYear liquidated or sold during year Indian accounting 5586 ind-as ChangesInGoodwillBusinessCombinations Increase (decrease) in goodwill business combinations http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B67 d standard ShareOfProfitLossOfContinuingOperationsOfAsso Share of profit (loss) from continuing operations of Indian accounting 5587 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 a ciatesAccountedForUsingEquityMethod associates accounted for using equity method standard ShareOfProfitLossOfDiscontinuedOperationsOfAs Shareofpost-taxprofit(loss)fromdiscontinuedoperations Indian accounting 5588 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 b sociatesAccountedForUsingEquityMethod of associates accounted for using equity method standard ShareOfOtherComprehensiveIncomeOfAssociates Share of other comprehensive income of associates Indian accounting 5589 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 c AccountedForUsingEquityMethod accounted for using equity method, net of tax standard ShareOfTotalComprehensiveIncomeOfAssociates Share of total comprehensive income of associates Indian accounting 5590 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 d AccountedForUsingEquityMethod accounted for using equity method standard ShareOfProfitLossOfContinuingOperationsOfJoint Shareofprofit(loss)fromcontinuingoperationsofjoint Indian accounting 5591 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 a VenturesAccountedForUsingEquityMethod ventures accounted for using equity method standard ShareOfProfitLossOfDiscontinuedOperationsOfJoi Shareofpost-taxprofit(loss)fromdiscontinuedoperations Indian accounting 5592 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 b ntVenturesAccountedForUsingEquityMethod of joint ventures accounted for using equity method standard ShareOfOtherComprehensiveIncomeOfJointVentu Share of other comprehensive income of joint ventures Indian accounting 5593 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 112 B16 c resAccountedForUsingEquityMethod accounted for using equity method, net of tax standard Indian accounting 5594 ind-as GoodwillBusinessCombinations Goodwill business combinations http://www.xbrl.org/2003/role/reference ICAI Ind AS 103 B67 d standard Indian accounting 5595 ind-as AssetsFairValue Assets fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard1209 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5596 ind-as AssetsFairValue Assets fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 5597 ind-as AssetsFairValue Assets fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard Indian accounting 5598 ind-as LiabilitiesFairValue Liabilities fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 5599 ind-as LiabilitiesFairValue Liabilities fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 5600 ind-as LiabilitiesFairValue Liabilities fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard Indian accounting 5601 ind-as EquityFairValue Equity fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 a standard Indian accounting 5602 ind-as EquityFairValue Equity fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 b standard Indian accounting 5603 ind-as EquityFairValue Equity fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 113 93 e standard 5604 ind-as NoncurrentMember Non-current [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5605 ind-as CurrentMember Current [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5606 ind-as ClassificationBasedOnCurrentNoncurrentMember Classification based on current non-current [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice Indian accounting 5607 ind-as OtherRelatedPartyTransactionsExpense Other related party transactions expense http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 standard Indian accounting 5608 ind-as OtherRelatedPartyTransactionsIncome Other related party transactions income http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 standard Indian accounting 5609 ind-as OtherRelatedPartyTransactionsContributionMade Other related party transactions contribution made http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 standard OtherRelatedPartyTransactionsContributionReceiv Indian accounting 5610 ind-as Other related party transactions contribution received http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 21 ed standard 5611 ind-as OtherFinancialInstruments1Member Other financial instruments 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5612 ind-as OtherFinancialInstruments2Member Other financial instruments 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5613 ind-as OtherFinancialInstruments3Member Other financial instruments 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5614 ind-as OtherFinancialInstruments4Member Other financial instruments 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5615 ind-as OtherFinancialInstruments5Member Other financial instruments 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5616 ind-as OtherFinancialInstruments6Member Other financial instruments 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5617 ind-as OtherFinancialInstruments7Member Other financial instruments 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5618 ind-as OtherFinancialInstruments8Member Other financial instruments 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5619 ind-as OtherFinancialInstruments9Member Other financial instruments 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5620 ind-as OtherFinancialInstruments10Member Other financial instruments 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice OtherFinancialAssetsAtAmortisedCostClass1Mem 5621 ind-as Other financial assets at amortised cost class 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1210 OtherFinancialAssetsAtAmortisedCostClass2Mem 5622 ind-as Other financial assets at amortised cost class 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass3Mem 5623 ind-as Other financial assets at amortised cost class 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass4Mem 5624 ind-as Other financial assets at amortised cost class 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass5Mem 5625 ind-as Other financial assets at amortised cost class 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass6Mem 5626 ind-as Other financial assets at amortised cost class 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass7Mem 5627 ind-as Other financial assets at amortised cost class 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass8Mem 5628 ind-as Other financial assets at amortised cost class 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass9Mem 5629 ind-as Other financial assets at amortised cost class 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice ber OtherFinancialAssetsAtAmortisedCostClass10Me 5630 ind-as Other financial assets at amortised cost class 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice mber 5631 ind-as OtherFinancialAssetsAtFairValueClass1Member Other financial assets at fair value class 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5632 ind-as OtherFinancialAssetsAtFairValueClass2Member Other financial assets at fair value class 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5633 ind-as OtherFinancialAssetsAtFairValueClass3Member Other financial assets at fair value class 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5634 ind-as OtherFinancialAssetsAtFairValueClass4Member Other financial assets at fair value class 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5635 ind-as OtherFinancialAssetsAtFairValueClass5Member Other financial assets at fair value class 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5636 ind-as OtherFinancialAssetsAtFairValueClass6Member Other financial assets at fair value class 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5637 ind-as OtherFinancialAssetsAtFairValueClass7Member Other financial assets at fair value class 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5638 ind-as OtherFinancialAssetsAtFairValueClass8Member Other financial assets at fair value class 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5639 ind-as OtherFinancialAssetsAtFairValueClass9Member Other financial assets at fair value class 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5640 ind-as OtherFinancialAssetsAtFairValueClass10Member Other financial assets at fair value class 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5641 ind-as OtherRisk1Member Other risk 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5642 ind-as OtherRisk2Member Other risk 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5643 ind-as OtherRisk3Member Other risk 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5644 ind-as OtherRisk4Member Other risk 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5645 ind-as OtherRisk5Member Other risk 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5646 ind-as OtherRisk6Member Other risk 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5647 ind-as OtherRisk7Member Other risk 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5648 ind-as OtherRisk8Member Other risk 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5649 ind-as OtherRisk9Member Other risk 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5650 ind-as OtherRisk10Member Other risk 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5651 ind-as OtherAssets1Member Other assets 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5652 ind-as OtherAssets2Member Other assets 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5653 ind-as OtherAssets3Member Other assets 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice1211 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5654 ind-as OtherAssets4Member Other assets 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5655 ind-as OtherAssets5Member Other assets 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5656 ind-as OtherAssets6Member Other assets 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5657 ind-as OtherAssets7Member Other assets 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5658 ind-as OtherAssets8Member Other assets 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5659 ind-as OtherAssets9Member Other assets 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5660 ind-as OtherAssets10Member Other assets 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5661 ind-as OtherImpairedAssets1Member Other impaired assets 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5662 ind-as OtherImpairedAssets2Member Other impaired assets 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5663 ind-as OtherImpairedAssets3Member Other impaired assets 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5664 ind-as OtherImpairedAssets4Member Other impaired assets 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5665 ind-as OtherImpairedAssets5Member Other impaired assets 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5666 ind-as OtherImpairedAssets6Member Other impaired assets 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5667 ind-as OtherImpairedAssets7Member Other impaired assets 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5668 ind-as OtherImpairedAssets8Member Other impaired assets 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5669 ind-as OtherImpairedAssets9Member Other impaired assets 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5670 ind-as OtherImpairedAssets10Member Other impaired assets 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5671 ind-as OtherTemporaryDifferences1Member Other temporary differences 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5672 ind-as OtherTemporaryDifferences2Member Other temporary differences 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5673 ind-as OtherTemporaryDifferences3Member Other temporary differences 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5674 ind-as OtherTemporaryDifferences4Member Other temporary differences 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5675 ind-as OtherTemporaryDifferences5Member Other temporary differences 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5676 ind-as OtherTemporaryDifferences6Member Other temporary differences 6 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5677 ind-as OtherTemporaryDifferences7Member Other temporary differences 7 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5678 ind-as OtherTemporaryDifferences8Member Other temporary differences 8 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5679 ind-as OtherTemporaryDifferences9Member Other temporary differences 9 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5680 ind-as OtherTemporaryDifferences10Member Other temporary differences 10 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5681 ind-as NatureOfBorrowings Nature of borrowings http://www.xbrl.org/2003/role/reference ICAI Common practice DisclosureOfNotesOnOtherCurrentFinancialAssets Disclosure of notes on other current financial assets 5682 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice Explanatory explanatory [Text Block] DisclosureOfNotesOnOtherNoncurrentLiabilitiesE Disclosure of notes on other non-current liabilities 5683 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice xplanatory explanatory [Text Block] DisclosureOfNotesOnRevenueFromOperationsExpDisclosure of notes on revenue from operations 5684 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice lanatory explanatory [Text Block] DisclosureOfNotesOnEmployeeBenefitExpenseEx Disclosure of notes on employee benefit expense 5685 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice planatory explanatory [Text Block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1212 DisclosureOfNotesOnDepreciationDepletionAndA Disclosure of notes on depreciation, depletion and 5686 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice mortisationExpenseExplanatory amortisation expense explanatory [Text Block] Disclosureofnotesonotherexpensesexplanatory[Text 5687 ind-as DisclosureOfNotesOnOtherExpensesExplanatory http://www.xbrl.org/2003/role/reference ICAI Common practice Block] Disclosure of notes on expenditure on production, DisclosureOfNotesOnExpenditureOnProductionTr transportation and other expenditure pertaining to 5688 ind-as ansportationAndOtherExpenditurePertainingToEx http://www.xbrl.org/2003/role/reference ICAI Common practice exploration and production activities explanatory [Text plorationAndProductionActivitiesExplanatory Block] 5689 ind-as OtherAcquiredReceivables1Member Other acquired receivables 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5690 ind-as OtherAcquiredReceivables2Member Other acquired receivables 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5691 ind-as OtherAcquiredReceivables3Member Other acquired receivables 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5692 ind-as OtherAcquiredReceivables4Member Other acquired receivables 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5693 ind-as OtherAcquiredReceivables5Member Other acquired receivables 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice NetMovementInRegulatoryDeferralAccountBalanc Net movement in regulatory deferral account balances 5694 ind-as esRelatedToProfitOrLossAndTheRelatedDeferred related to profit or loss and the related deferred tax http://www.xbrl.org/2003/role/reference MCA Schedule III General Instructions - PL - 8 TaxMovement movement 5695 ind-as OtherProvisionsOthers1Member Other provisions, others 1 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5696 ind-as OtherProvisionsOthers2Member Other provisions, others 2 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5697 ind-as OtherProvisionsOthers3Member Other provisions, others 3 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5698 ind-as OtherProvisionsOthers4Member Other provisions, others 4 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice 5699 ind-as OtherProvisionsOthers5Member Other provisions, others 5 [Member] http://www.xbrl.org/2003/role/reference ICAI Common practice PartIof-Balancesheet-Assets 5700 ind-as DeferredTaxAssetsNet Deferred tax assets (net) http://www.xbrl.org/2003/role/reference MCA Schedule III (1) (i) PartIof-Balancesheet-Equity 5701 ind-as DeferredTaxLiabilitiesNet Deferred tax liabilities (net) http://www.xbrl.org/2003/role/reference MCA Schedule III And Liabilities (1) (c) Statementofchangesinequity- 5702 ind-as OtherEquityBalances Other equity balances http://www.xbrl.org/2003/role/reference MCA Schedule III B AggregatedIncomeTaxRelatingToComponentsOfO Incometaxrelatingtocomponentsofothercomprehensive Indian accounting 5703 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 90 therComprehensiveIncome income standard AggregatedIncomeTaxRelatingToComponentsOfO Incometaxrelatingtocomponentsofothercomprehensive Indian accounting 5704 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 12 81 ab therComprehensiveIncome income standard GainsLossesOnCashFlowHedgesNetOfTaxFinanci Gains(losses)oncashflowhedges,netoftaxfinancial 5705 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice alInstruments instruments GainsLossesOnHedgesOfNetInvestmentsInForeign Gains (losses) on hedges of net investments in foreign 5706 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice OperationsNetOfTaxFinancialInstruments operations, net of tax financial instruments ReclassificationAdjustmentsOnCashFlowHedgesN Reclassificationadjustmentsoncashflowhedges,netof 5707 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice etOfTaxFinancialInstruments tax financial instruments ReclassificationAdjustmentsOnHedgesOfNetInvest Reclassificationadjustmentsonhedgesofnetinvestments 5708 ind-as mentsInForeignOperationsNetOfTaxFinancialInstr http://www.xbrl.org/2003/role/reference ICAI Common practice in foreign operations, net of tax financial instruments uments Indian accounting 5709 ind-as NameOfUltimateParentOfGroup Name of ultimate parent of group http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 138 c standard Indian accounting 5710 ind-as NameOfUltimateParentOfGroup Name of ultimate parent of group http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 13 standard Indian accounting 5711 ind-as NameOfParentEntity Name of parent entity http://www.xbrl.org/2003/role/reference ICAI Ind AS 1 138 c standard1213 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Indian accounting 5712 ind-as NameOfParentEntity Name of parent entity http://www.xbrl.org/2003/role/reference ICAI Ind AS 24 13 standard Indian accounting 5713 ind-as LengthOfLifeOfLimitedLifeEntity Length of life of limited life entity http://www.xbrl.org/2003/role/reference ICAI IND AS 1 138 d standard WhetherPropertyPlantAndEquipmentAreStatedAt Whether property, plant and equipment are stated at 5714 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice RevaluedAmount revalued amount WhetherThereAreIntangibleAssetsWithIndefiniteU Whetherthereareintangibleassetswithindefiniteuseful 5715 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sefulLife life WhetherInitialApplicationOfAnIndAsHasAnEffect WhetherinitialapplicationofanIndAShasaneffecton 5716 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice OnTheCurrentPeriodOrAnyPriorPeriod the current period or any prior period WhetherThereIsAnyVoluntaryChangeInAccountin 5717 ind-as Whether there is any voluntary change in accounting policy http://www.xbrl.org/2003/role/reference ICAI Common practice gPolicy 5718 ind-as WhetherThereIsAnyBusinessCombination Whether there is any business combination http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherThereIsAnyGoodwillArisingOutOfBusinesWhether there is any goodwill arising out of business 5719 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sCombination combination WhetherThereAreAnyAcquiredReceivablesFromB Whetherthereareanyacquiredreceivablesfrombusiness 5720 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice usinessCombination combination WhetherThereAreAnyContingentLiabilitiesInBusinWhether there are anycontingent liabilities in business 5721 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice essCombination combination WhetherThereAreAnyExplorationAndEvaluationA 5722 ind-as Whether there are any exploration and evaluation activities http://www.xbrl.org/2003/role/reference ICAI Common practice ctivities 5723 ind-as WhetherAssetsHaveBeenMeasuredAtFairValue Whether assets have been measured at fair value http://www.xbrl.org/2003/role/reference ICAI Common practice 5724 ind-as WhetherLiabilitiesHaveBeenMeasuredAtFairValueWhether liabilities have been measured at fair value http://www.xbrl.org/2003/role/reference ICAI Common practice 5725 ind-as WhetherEquityHaveBeenMeasuredAtFairValue Whether equity have been measured at fair value http://www.xbrl.org/2003/role/reference ICAI Common practice 5726 ind-as WhetherThereAreAnyContingentLiabilities Whether there are any contingent liabilities http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherCompanyHasReceivedAnyGovernmentGr Whethercompanyhasreceivedanygovernmentgrantor 5727 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice antOrGovernmentAssistance government assistance 5728 ind-as WhetherThereAreAnyConstructionContracts Whether there are any construction contracts http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherThereIsAnyImpairmentLossOrReversalOfIWhether there is any impairment loss or reversal of 5729 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice mpairmentLossDuringTheYear impairment loss during the year WhetherImpairmentLossRecognisedOrReversedFo Whether impairment loss recognised or reversed for 5730 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice rIndividualAssetsOrCashGeneratingUnit individual Assets or cash-generating unit WhetherCompanyHasEnteredIntoAnyLeaseAgree 5731 ind-as Whether company has entered into any lease agreement http://www.xbrl.org/2003/role/reference ICAI Common practice ment WhetherThereAreAnyArrangementsInvolvingLega Whetherthereareanyarrangementsinvolvinglegalform 5732 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice lFormOfLease of lease WhetherThereAreAnyServiceConcessionArrangme 5733 ind-as Whether there are any service concession arrangments http://www.xbrl.org/2003/role/reference ICAI Common practice nts WhetherThereAreAnyShareBasedPaymentArrange 5734 ind-as Whether there are any share based payment arrangement http://www.xbrl.org/2003/role/reference ICAI Common practice ment 5735 ind-as WhetherThereAreAnyDefinedBenefitPlans Whether there are any defined benefit plans http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherAnyBorrowingCostsHasBeenCapitalisedD Whetheranyborrowingcostshasbeencapitalisedduring 5736 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice uringTheYear the year WhetherThereAreAnyInsuranceContractsAsPerInd WhetherthereareanyinsurancecontractsasperIndAS 5737 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice As104 104 WhetherThereIsAnyChangeInFunctionalCurrency Whetherthereisanychangeinfunctionalcurrencyduring 5738 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice DuringTheYear the year 5739 ind-as WhetherThereAreAnyReportableSegments Whether there are any reportable segments http://www.xbrl.org/2003/role/reference ICAI Common practice 5740 ind-as WhetherThereAreAnyMajorCustomers Whether there are any major customers http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherOtherIntangibleAssetsAreStatedAtRevalueWhether other intangible assets are stated at revalued 5741 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice dAmount amount[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1214 WhetherCompanyHasOtherComprehensiveIncome WhethercompanyhasothercomprehensiveincomeOCI 5742 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice OCIComponentsPresentedNetOfTax components presented net of tax WhetherCompanyHasComprehensiveIncomeOCICWhether company has comprehensive income OCI 5743 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice omponentsPresentedBeforeTax components presented before tax 5744 ind-as WhetherThereIsAnyDepartureFromIndAS Whether there is any departure from Ind AS http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherThereAreChangesInAcountingEstimatesD Whethertherearechangesinacountingestimatesduring 5745 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice uringTheYear the year WhetherThereAreNonAdjustingEventsAfterReport Whether there are non adjusting events after reporting 5746 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice ingPeriod period 5747 ind-as WhetherEntityAppliesExemptionInIndAS2425 Whether entity applies exemption in Ind AS 24.25 http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherThereAreUnconsolidatedStructuredEntitie 5748 ind-as Whether there are unconsolidated structured entities http://www.xbrl.org/2003/role/reference ICAI Common practice s 5749 ind-as WhetherThereAreUnconsolidatedSubsidiaries Whether there are unconsolidated subsidiaries http://www.xbrl.org/2003/role/reference ICAI Common practice WhetherThereAreUnconsolidatedStructuredEntitie Whether there are unconsolidated structured entities 5750 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice sControlledByInvestmentEntity controlled by investment entity NatureOfBiologicalAssetsOtherThanBearerPlants 5751 ind-as Nature of biological assets other than bearer plants at cost http://www.xbrl.org/2003/role/reference ICAI Common practice AtCost AdditionsOtherThanThroughBusinessCombinationAdditions other than through business combinations, Indian accounting 5752 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 sBiologicalAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost standard AcquisitionsThroughBusinessCombinationsBiolog Acquisitions through business combinations, biological Indian accounting 5753 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 e icalAssetsOtherThanBearerPlantsAtCost assets other than bearer plants at cost standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 5754 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 f BiologicalAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost standard DepreciationBiologicalAssetsOtherThanBearerPla Depreciation,biologicalassetsotherthanbearerplantsat Indian accounting 5755 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 55 c ntsAtCost cost standard ImpairmentLossRecognisedInProfitOrLossBiologi Impairment loss recognised in profit or loss, biological Indian accounting 5756 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 55 a calAssetsOtherThanBearerPlantsAtCost assets other than bearer plants at cost standard ReversalOfImpairmentLossRecognisedInProfitOrLReversalofimpairmentlossrecognisedinprofitorloss, Indian accounting 5757 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 55 b ossBiologicalAssetsOtherThanBearerPlantsAtCost biological assets other than bearer plants at cost standard IncreaseDecreaseThroughOtherChangesBiological Increase (decrease) through other changes, biological Indian accounting 5758 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 g AssetsOtherThanBearerPlantsAtCost assets other than bearer plants at cost standard DisposalsBiologicalAssetsOtherThanBearerPlants Indian accounting 5759 ind-as Disposals, biological assets other than bearer plants at cost http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 c AtCost standard DecreaseDueToHarvestBiologicalAssetsOtherTha Decreaseduetoharvest,biologicalassetsotherthanbearer Indian accounting 5760 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 d nBearerPlantsAtCost plants at cost standard DecreaseThroughClassifiedAsHeldForSaleBiologi Decrease through classified as held for sale, biological Indian accounting 5761 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 c calAssetsOtherThanBearerPlantsAtCost assets other than bearer plants at cost standard ChangesInBiologicalAssetsOtherThanBearerPlants Increase(decrease)inbiologicalassetsotherthanbearer Indian accounting 5762 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 AtCost plants at cost standard NatureOfBiologicalAssetsOtherThanBearerPlants Natureofbiologicalassetsotherthanbearerplantsatfair 5763 ind-as http://www.xbrl.org/2003/role/reference ICAI Common practice AtFairValue value BiologicalAssetsOtherThanBearerPlantsAtFairVal Indian accounting 5764 ind-as Biological assets other than bearer plants at fair value http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 43 ue standard AdditionsOtherThanThroughBusinessCombination Additions other than through business combinations, Indian accounting 5765 ind-as sBiologicalAssetsOtherThanBearerPlantsAtFairVal http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 b biological assets other than bearer plants at fair value standard ue1215 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] AcquisitionsThroughBusinessCombinationsBiolog Acquisitions through business combinations, biological Indian accounting 5766 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 e icalAssetsOtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value standard IncreaseDecreaseThroughNetExchangeDifferences Increase (decrease) through net exchange differences, Indian accounting 5767 ind-as BiologicalAssetsOtherThanBearerPlantsAtFairVal http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 f biological assets other than bearer plants at fair value standard ue GainsLossesOnFairValueAdjustmentAttributableT Gains (losses) on fair value adjustment attributable to Indian accounting 5768 ind-as oPhysicalChangesBiologicalAssetsOtherThanBear physicalchanges,biologicalassetsotherthanbearerplants http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 51 standard erPlantsAtFairValue at fair value GainsLossesOnFairValueAdjustmentAttributableT Gains(losses)onfairvalueadjustmentattributabletoprice Indian accounting 5769 ind-as oPriceChangesBiologicalAssetsOtherThanBearerPlchanges,biologicalassetsotherthanbearerplantsatfair http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 51 standard antsAtFairValue value GainsLossesOnFairValueAdjustmentBiologicalAssGains(losses)onfairvalueadjustment,biologicalassets Indian accounting 5770 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 a etsOtherThanBearerPlantsAtFairValue other than bearer plants at fair value standard IncreaseDecreaseThroughOtherChangesBiological Increase (decrease) through other changes, biological Indian accounting 5771 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 g AssetsOtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value standard DisposalsBiologicalAssetsOtherThanBearerPlants Disposals,biologicalassetsotherthanbearerplantsatfair Indian accounting 5772 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 c AtFairValue value standard DecreaseDueToHarvestBiologicalAssetsOtherTha Decreaseduetoharvest,biologicalassetsotherthanbearer Indian accounting 5773 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 d nBearerPlantsAtFairValue plants at fair value standard DecreaseThroughClassifiedAsHeldForSaleBiologi Decrease through classified as held for sale, biological Indian accounting 5774 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 c calAssetsOtherThanBearerPlantsAtFairValue assets other than bearer plants at fair value standard ChangesInBiologicalAssetsOtherThanBearerPlants Increase(decrease)inbiologicalassetsotherthanbearer Indian accounting 5775 ind-as http://www.xbrl.org/2003/role/reference ICAI Ind AS 41 50 AtFairValue plants at fair value standard DetailsOfSpecifiedBankNotesHeldAndTransacted DetailsofspecifiedbankNotesheldandtransactedduring General Instructions - Balance 5776 ind-as DuringThePeriodFrom8November2016To30Dece theperiodfrom8November2016to30December2016 http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k mber2016Table [Table] General Instructions - Balance 5777 ind-as SBNAndOtherNotificationNotesAxis Total of SBN and other notification notes [Axis] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k General Instructions - Balance 5778 ind-as TotalOfSBNAndOtherNotificationNotesMember Total of SBN and other notification notes [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k General Instructions - Balance 5779 ind-as SpecifiedBankNotesMember Specified bank Notes [Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k General Instructions - Balance 5780 ind-as OtherDenominationNotesMember Other denomination notes [ Member] http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k DetailsOfSpecifiedBankNotesHeldAndTransacted DetailsofspecifiedbankNotesheldandtransactedduring General Instructions - Balance 5781 ind-as DuringThePeriodFrom8November2016To30Dece the period from 8 November2016 to 30December2016 http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k mber2016LineItems [Line Items] General Instructions - Balance 5782 ind-as ClosingBalanceAsAt8November2016 Closing balance as at 8 November 2016 http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k ChangesInCashInHandDuringThePeriodFrom8No Changes in cash in hand during the period from 8 General Instructions - Balance 5783 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III vember2016To30December2016Abstract November 2016 to 30 December 2016 [Abstract] sheet -k General Instructions - Balance 5784 ind-as PermittedReceipted Permitted receipted http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k General Instructions - Balance 5785 ind-as PermittedPayments Permitted payments http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k General Instructions - Balance 5786 ind-as AmountDepositedInBanks Amount deposited in banks http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k ChangesInCashInHandDuringThePeriodFrom8No Changes in cash in hand during the period from 8 General Instructions - Balance 5787 ind-as http://www.xbrl.org/2003/role/reference MCA Schedule III vember2016To30December2016 November 2016 to 30 December 2016 sheet -k General Instructions - Balance 5788 ind-as ClosingBalanceAsAt30December2016 Closing balance as at 30 December 2016 http://www.xbrl.org/2003/role/reference MCA Schedule III sheet -k[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1216 WhetherTheCompanyHadProvidedRequisiteDisclo Whetherthecompanyhadprovidedrequisitedisclosuresin suresInItsFinancialStatementsAsToHoldingsAsWel itsfinancialstatementsastoholdingsaswellasdealingsin PARTIISection3 5789 ind-as lAsDealingsInSpecifiedBankNotesDuringThePerio http://www.xbrl.org/2003/role/reference MCA Specified Bank Notes during the period from 8th Sub-section (i) dFrom8ThNovember2016To30ThDecember2016E November, 2016 to 30th December, 2016 [Text Block] xplanatory WhetherTheseAreInAccordanceWithTheBooksOf Whether these are in accordance with the books of PARTIISection3 5790 ind-as http://www.xbrl.org/2003/role/reference MCA AccountsMaintainedByTheCompanyExplanatory accounts maintained by the company [Text Block] Sub-section (i) [F. No. 1/19/2013-CL-V] AMARDEEP SINGH BHATIA, Jt. Secy. Note:—ThePrincipalruleswerepublishedintheGazetteofIndia,Extraordinary,Part-II,Section3,Sub-section(i)videnotificationnumberG.S.R.692(E),datedthe9thSeptember,2015 and was amended vide notification number G.S.R. 397(E), dated the 4th April, 2016. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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