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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.tThe above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on 29 January, 2021.  n  n2.tThese financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.  n  n3.tDuring the nine months ended 31 December, 2020 the Company has made a further investment of INR 225 million in its wholly owned subsidiary, Pathlabs Unifiers Private Limited, through subscription of additional equity shares.  n  n4.tDuring the nine months ended 31 December, 2020 the Company has made a further investment of INR 40 million (KSH 59 million) in its wholly owned subsidiary, Dr. Lal PathLabs Kenya Private Limited, through subscription of additional equity shares.  n  n5.tThe Board of Directors of the Company had approved first interim dividend of INR 6 per equity share (face value of INR 10 each) at their meeting held on 6 November, 2020 which has been paid during the quarter ended on 31 December, 2020.  n  nThe Board of Directors of the Company have approved second interim dividend of INR 6 per equity share (face value of INR 10 each) at their meeting held on 29 January, 2021.  n  n6.tThe Board of Directors in their meeting held on 3 February, 2020 have approved the “Scheme of Amalgamation” of APL Institute of Clinical Laboratory &amp; Research Private Limited with the Company w.e.f. 1 April, 2020 (the appointed date). As per the said scheme the undertaking of APL shall stand transferred to and vested in the Company on a going concern basis without any further act, deed of matter. The scheme of amalgamation is subject to approval by the shareholders, National Company Law Tribunal and other statutory approvals.  n  n7.tThe Board of Directors of the Company, which has been identified as being the chief operating decision maker (CODM), evaluates the Company's performance, allocates resources based on the analysis of the various performance indicators of the Company as a single unit. Therefore there is no reportable segment for the Company, in accordance with the requirements of Indian Accounting Standard 108 - 'Operating Segments', notified under the Companies (Indian Accounting Standard) Rules, 2015.  n  n8.tThe Indian Parliament has approved the Code on Social Security, 2020 (‘the Code’) which, inter alia, deals with employee benefits during employment and post-employment. The Code has been published in the Gazette of India. The effective date of the Code is yet to be notified and the rules for quantifying the financial impact are also yet to be issued. In view of this, the impact of the change, if any, will be assessed and recognised post notification of the relevant provisions.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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