Short-term employee benefits are recognized as an expense at the undiscounted  amount in the Statement of profit  and  loss  of the year in which related service is rendered. The liability for leave encashment is in the nature of short term employee benefits which has provided on the basis of estimation made by the management.

Defined Contribution Plans-The company has defined contribution plans for the post employment benefits? namely provident fund scheme. The company contribution in the above plans is charged to revenue every year.

Defined Benefit Plans-The company has Defined Benefit Plan namely Gratuity for employees. Gratuity liability is a defined benefit obligation and is provided for on the basis of the actuarial valuation made at the end of each year.

Other Long Term Employee Benefits are recognized in the same manner as Defined Benefit Plans.

Termination benefits are recognized as an expense immediately.

Actuarial gains/losses are immediately taken to Statement of Profit and Loss.

Segments are identified based on dominant source and nature of risks and returns and the internal organization and management structure.  To account for inter- segment revenue on the basis of transactions which are primary market led. To include under ?other un-allocable expenditure net of un-allocable income? revenue and expenses which relate to enterprises as a whole and not attributable to segments.