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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">n1. The above Financial Results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 27, 2018.  n  n2. These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules 2015 (as amended).  n  n3. Goods and Service Tax (“GST”) has been implemented effective July 1, 2017 which has replaced various indirect taxes including excise duty. As per relevant accounting principles under Ind AS, revenue was required to be reported inclusive of excise duty but net of other indirect taxes. Accordingly, revenue from operations for the period ended June 30, 2017 and for the financial year ended March 31, 2018 (which includes financial results for the three months period ended June 30, 2017) are reported inclusive of excise duty but net of all other taxes. Revenue from operations for the quarter ended March 31, 2018 is net of taxes including GST.  n  n4. Ind AS 115 Revenue from Contracts with Customers, mandatory for reporting periods beginning on or after April 1, 2018, replaces existing revenue recognition requirements. Under the modified retrospective approach there were no significant adjustments required to the retained earnings at April 1, 2018. Also, the application of Ind AS 115 did not have any significant impact on recognition and measurement of revenue and related items in the financial results.  n  n5. As the Company's business operations fall within a single primary business segment viz. product and systems for electricity distribution, the disclosure requirements of Ind AS 108 Operating Segments prescribed under section 133 of the Companies Act 2013 read with relevant rules issued thereunder, are not applicable.  n  n6. Exceptional items mainly represents expenses relating to employee settlements, which are incurred as part of organisation restructuring for higher efficiency undertaken by the Company.   n  n7. The figures for the quarter ended March 31, 2018 are the balancing figures between the audited figures in respect of the full financial year ended 31st March, 2018 and the unaudited published year to date figures upto 31st December, 2017, being the date of the end of the third quarter of the financial year which were subject to limited review.  n  n8. Prior period figures have been reclassified/regrouped wherever necessary, to correspond with those of the current period classification.  n</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-6">289620000.00</in-bse-fin:OtherExpenses>
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