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Note 29.18 Changes in accounting policies (continued)
i)
Revenue deferment of
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ǬȦǧǨ ČƑ ƑĚƎƑĚƙĚŠƥĿŠij ƭŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ČūŞƎŕĚƥĚē ĚNJƎūƑƥ ČūŠƥƑîČƥƙ ĿŠ ČƭƑƑĚŠƥ
year.
ĿĿȴ /NJƎĚŠƙĚƙ ēĚljĚƑŞĚŠƥ ūlj
`
ǬȦǧǨ ČƑ ƑĚƎƑĚƙĚŠƥĿŠij ƭŠƙîƥĿƙǛĚē ƎĚƑljūƑŞîŠČĚ ūċŕĿijîƥĿūŠ ljūƑ ČūŞƎŕĚƥĚē ĚNJƎūƑƥ ČūŠƥƑîČƥƙ ĿŠ ČƭƑƑĚŠƥ
year.
iii) Presentation of assets and liabilities related to contracts with customers:
gĿîċĿŕĿƥĿĚƙ ƑĚŕîƥĿŠij ƥū ĚNJƎĚČƥĚē ēĿƙČūƭŠƥƙ ūlj
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ǩȦǯǨ ČƑ DžĚƑĚ ƎƑĚDŽĿūƭƙŕNj ƎƑĚƙĚŠƥĚē îƙ ūƥĺĚƑ ČƭƑƑĚŠƥ ǛŠîŠČĿîŕ ŕĿîċĿŕĿƥĿĚƙ îƑĚ ŠūDž
included as contract liabilities.
Advance from customers of
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ǪȦǫǫ ČƑ DžĚƑĚ ƎƑĚDŽĿūƭƙŕNj ƎƑĚƙĚŠƥĚē îƙ ūƥĺĚƑ ČƭƑƑĚŠƥ ŕĿîċĿŕĿƥĿĚƙ îƑĚ ŠūDž ĿŠČŕƭēĚē îƙ ČūŠƥƑîČƥ
liabilities.
Note 29.19 Events after the reporting period
The proposed dividend on equity shares at
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ǧǫ ƎĚƑ ƙĺîƑĚ Ŀƙ ƑĚČūŞŞĚŠēĚē ċNj ƥĺĚ ūîƑē ūlj 'ĿƑĚČƥūƑƙ DžĺĿČĺ Ŀƙ ƙƭċŏĚČƥ ƥū ƥĺĚ
approval of shareholders in the ensuing Annual General Meeting.
Note 29.20 Authorisation for issue of the Consolidated Financial Statements
The Consolidated Financial Statements were authorised for issue by the Board of Directors on April 26, 2019.
In terms of our report attached
For and on behalf of the Board of Directors
For Deloitte Haskins & Sells LLP
Chartered Accountants
R A Shah
S S Lalbhai
¹ ¤ HūƎĿ eîŠ
B S Mehta
Chairman and Managing Director
Samir R. Shah
Whole-time Director and CFO
S M Datta
Partner
V S Rangan
L P Patni
M M Chitale
Company Secretary
S A Panse
B R Arora
S A Lalbhai
B N Mohanan
Directors
Managing Director
Mumbai
Whole-time Director
Mumbai
April 26, 2019
and President - U&S
April 26, 2019
Consolidated
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Notes to the Financial Statements
ǨǪǭ