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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">2. The Company is a registered power exchange and the same constitutes a single operating segment.  n3. In the Annual General Meeting of the Company held on 18 September 2018, the Shareholders of the Company had approved the sub-division of the nominal value of equity shares of the Company from the earlier nominal value of Rs. 10 each to nominal value of Re. 1 each, thereby keeping the paid share capital intact, the record date for the said corporate action is 22 October, 2018.Accordingly, as required by Ind AS-33 Earnings per Share, the EPS of current and previous periods have been restated.  n  n4. Effective 01 April 2018, the Company adopted Ind AS 115 “Revenue from Contracts with Customers” using the cumulative effect method. Accordingly, the comparatives have not been retrospectively adjusted. There is no material effect on adoption of Ind AS 115 on the financial results.  n  n5. The Company had framed an “Employee Stock Option Scheme - 2010” (“ESOP Scheme”), which was duly approved by the Shareholders and Board of Directors of the Company. The ESOP Scheme is administered by IEX ESOP Trust (“IEX Trust’) on behalf of the Company. - During the period ended 30 September 2018, 9,570 options (post sub-division of nominal value of equity shares: number of options are equivalent to 95,700), from the options granted earlier, have been vested with the employees of the Company.  n  n6. During the period ended 30 September 2018, the Company has paid dividend on equity shares at Rs. 22 per share (pre sub-division of nominal value of equity shares), amounting to Rs. 6,672.30 lakhs (excluding dividend distribution tax of Rs. 1,371.51 lakhs)  n  n7. The above unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at its Meeting held on 09 November 2018.  These have been subjected to limited review by the Statutory Auditor of the Company.    n  n8. The review report of the Statutory Auditor is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on unaudited financial results, visit Investor Relations section of our website at https://www.iexindia.com/Financials.aspx?id=70&amp;mid=1 and financial results at corporate section at www.bseindia.com and www.nseindia.com.   n  n9. Previous period’s / year’s figures have been regrouped/ re-classed, where necessary, to conform to current period’s classification.  n </in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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