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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:  n1.The results have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules issued thereafter.  n  n2.The results for the quarter ended June 30, 2019 have been prepared on the basis of notified concession prices for urea under New Urea Policy 2015, New Pricing Scheme (NPS) - stage III (“NPS III”), New Investment Policy 2012 (amended), modified NPS III and Uniform Freight Policy, which are further adjusted for input price escalation/ de-escalation, as estimated on the basis of prescribed norms.   n  nThe subsidy on Phosphatic and Potassic fertilizers has been accounted for as per concession price notified by the Government of India.  n  n3.Under the provisions of Ind AS 108, the Company operates in a single segment - Fertilisers and other Agri-inputs. Therefore, separate segment disclosures have not been given in respect of Standalone Financial Results.  n  n4.Ind AS 116 “Leases” has been adopted effective April 01, 2019 and applied to all lease contracts existing on                    April 01, 2019 using modified retrospective approach. Effect of the adoption is not material to the financial results.  n  n5.‘Effective Portion of Exchange Differences Gain/ (Loss) on Hedging Instruments’ under ‘Other Comprehensive Income’ pertains to exchange variation in respect of foreign currency loans availed for New Urea Plant of the Company.  n  n6.The figures of the preceding quarter ended March 31, 2019 were the balancing figures between the audited figures for the full financial year ended March 31, 2019 and the published year to date figures upto third quarter of that financial year.  n  n7.Previous period figures have been regrouped and/ or re-arranged wherever necessary to make their classification comparable with the current quarter.  n  n8.The Auditors have conducted limited review of these financial results. The results were reviewed by the Audit Committee. The Board of Directors has taken on record the financial results at its meeting held on                                August 10, 2019.  n</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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