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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">(i) This statement was placed before the Board of Directors at their meeting held on 14 November 2018 and has been approved for release.(ii) Revenue for the three and nine months ended 30 September 2018, three months ended 30 June 2018 and 30 September 2017 is presented net of GST whereas revenue for the nine months ended 30 September 2017 and for the year ended 31 December 2017 included excise duty upto 30 June 2017, which is now subsumed in GST.(iii) In connection with the global merger between Linde AG and Praxair Inc., the Competition Commission of India (CCI) has required divestiture of certain assets of Linde India Limited, as a condition to approving the global merger. On 14th September 2018, the Board of Directors of the Company gave an �in principle� approval for initiation of the sale process for divestment of certain identified assets of the Company. These identified assets have been treated as assets held for sale and the carrying value of these assets as on 30th September 2018, is lower than the fair value less cost to sell.(iv) The Board of Directors of the Company has at its meeting held on 14 November 2018 subject to the approval of the shareholders of the Company, approved and recommended the proposal of The BOC Group Ltd. and the promoter group to voluntarily delist the equity shares of the Company from the BSE Limited and National Stock Exchange of India Ltd. in accordance with Regulation 8(1)(a) of the Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009 as amended from time to time. </in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">(i) The primary segment for the Company is the Business Segment and it has two such segments which are as follows:a.� Gases and Related Products : Comprises manufacture and sale of industrial, medical and special gases as well as related products.b.� Project Engineering: Comprises sale of cryogenic and non cryogenic air separation plants and projects.(ii) In connection with the global merger between Linde AG and Praxair Inc., the Competition Commission of India (CCI) has required divestiture of certain assets of Linde India Limited, as a condition to approving the global merger. On 14th September 2018, the Board of Directors of the Company gave an �in principle� approval for initiation of the sale process for divestment of certain identified assets of the Company. These identified assets have been treated as assets held for sale and the carrying value of these assets as on 30th September 2018, is lower than the fair value.* Gases and related products under segment assets as on 30 September 2018 includes Assets Held for Sale . </in-bse-fin:DisclosureOfNotesOnSegmentsExplanatoryTextBlock>
</xbrli:xbrl>