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Notes forming part of the Standalone Financial Statements as at 31 March, 2020
Revenue commitment
Estimated amount of contracts remaining to be executed on account of revenue not
provided for, are ` 3467.44 Crore (` 3258.13 Crore).

42. Operating Segment Reporting

i. As per Ind-AS 108 an operating segment is a component of an entity:
a) that engages in business activities from which it may earn revenues and incurred
expenses.
b) whose operating results are regularly reviewed by the Competent Authority to make
decisions about resources to be allocated to the segment and assess its
performance, and
c) For which discrete nancial information is available.

ii. Based on above, the Corporation has two operating segments, i.e. (i) Trafc & (ii)
Project; required disclosures are made for the same in the nancial statements.

iii. Segment revenue and expenses directly identiable / allocable to the segment are
classied accordingly. The expenses relating to the specic projects are chargeable
to the related project cost as per the terms of contract. Due to which the major portion
of the common expenses are considered as attributable to the Open line, and
allocated to Trafc Earnings. Segment assets and liabilities include those directly
identiable with the respective segments.

Information in accordance with Ind-AS 108 on Operating Segments for the Year ending 31.03.2020

2019-20 2018-19 2019-20 2018-19 2019-20 2018-19

1,139.78 1,263.45 1,502.86 1,560.83 2,642.64 2,824.28
- - - - -

1,139.78 1,263.45 1,502.86 1,560.83 2,642.64 2,824.28

(23.11) 100.14 88.54 116.39 65.42 216.53
- - - - - -
(23.11) 100.14 88.54 116.39 65.42 216.53

76.46 65.14 0.23 2.27 76.69 67.41
15.43 7.27 - - 15.43 7.27

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