Standard Label	Element Name	SubstitutionGroup	Data Type	Period Type	Balance Type	Nillable	Reference 1	Reference 2	Reference 3	Documentation
Net Profit (Loss) for Period	NetProfitLoss	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;2 (a)	SEBI Listing Agreement;Clause 41;Annexure-I		The profit or loss derived after deducting all expenses, incurred for earning revenues from the total revenues. Such profit or loss is before any appropriations or write backs of reserves and also before distribution of any dividends, if any. Expenses and revenues includes extraordinary and prior period items.
Net Profit (Loss) before Minority Interest and Share of Joint Venture	NetProfitLossbeforeMinorityInterestShareJointVenture	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;2 (a)			The net profit or loss for the period before deducting minority interest and share of joint ventures, associates etc.
Net Profit (Loss) before Extraordinary Items	NetProfitLossbeforeExtraordinaryItems	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;2 (a)	SEBI Listing Agreement;Clause 41;Annexure-I		The net profit or loss for the period before minority interest and share of joint ventures and excluding extraordinary items.
Net Profit (Loss) before Tax	NetProfitLossbeforeTax	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;2 (a)	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I	The profit or loss from ordinary activities before taxation.
Net Profit (Loss) from Continuing Operations	NetProfitLossContinuingOperations	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;			The profit or loss derived by the entity from regular business activity, i.e. from continuing operations of the business, it excludes gains or losses resulting from discontinuing divisions, subsidiaries etc.
Total Income	TotalIncome	itemType	monetary	duration	Credit	TRUE	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I		Aggregate revenue earned by entity, whether by operating or non operating activities.
Total Expenditure	OperatingRevenueNet	itemType	monetary	duration	Debit	TRUE	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I		The aggregate of the expenses incurred by the entity to earn operating revenues and other income.
Manufacturing and Other Operating Expenses	OtherIncome	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II			Expenses significant for bringing the product into existence and include other significant expenses required to run the operations of the entity.
Restructuring Charges	TotalExpenditure	itemType	monetary	duration	Debit	TRUE	AS;5;14;b			Expense incurred for materially changing either the scope of business undertaken or the manner in which business is conducted.
Reversal of Restructuring Charges	ConsumptionMaterialsChangesInventories	itemType	monetary	duration	Credit	TRUE	AS;5;14;b			The reversal of restructuring expenses recognised earlier.
Nonrecurring Income (Expense), Net	ContractCost	itemType	monetary	duration		TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) b			Amount derived after deducting non recurring expenses from non recurring income. Such amount can be income or expense.
Nonrecurring Income	ManufacturingOtherOperatingExpenses	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) b			Gain of an infrequent or unique nature, which is unlikely to occur again in the normal course of business.
Nonrecurring Expenses	ManufacturingServiceCosts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) b			Expenses incurred by the entity, which are unusual and infrequent in the normal course of business.
Income (Loss) from Discontinuing Operations	EmployeeRelatedExpenses	itemType	monetary	duration		TRUE	AS;24;32;a			Income or loss arising from the business segment which has been discontinued or will be discontinued.
Revenues Related to Discontinuing Operations	AdministrativeSellingOtherExpenses	itemType	monetary	duration	Credit	TRUE	AS;24;20;f			Revenues from the business segment, which has been discontinued or will be discontinued.
Expenses Related to Discontinuing Operations	ResearchDevelopmentExpenditure	itemType	monetary	duration	Debit	TRUE	AS;24;20;f			Expenses related to the business segment, which has been discontinued or will be discontinued.
Income (Loss) on Disposal or Sale of Discontinuing Operations	RestructuringCharges	itemType	monetary	duration		TRUE	AS;24;32;b			Income or loss arising from the disposal or sale of business segment, which has been discontinued or will be discontinued.
Provision for Taxation	ReversalRestructuringCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B	The amount set aside from current years income, for discharging tax liability, which can be related to current year and/or previous years.
Provision for Current Tax	DepreciationAmortisationImpairment	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)	AS;22;9		The amount set aside from current years income, for discharging current years tax liability.
Provision for Deferred Tax	InterestFinancialCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)	AS;22;9		The amount set aside by the entity from current years income, for discharging deferred tax liability.
Provision for Fringe Benefit Tax	NonrecurringIncomeExpenseNet	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			The amount set aside by the entity from current years income, for discharging fringe benefit tax.
Provision for Wealth Tax	NonrecurringIncome	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			The amount set aside by the entity from current years income, for discharging wealth tax.
MAT Credit Entitlement	NonrecurringExpenses	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			MAT credit available, due to the difference arising from tax paid on the deemed income and the tax payable on the actual income.
Provision for Tax of Earlier Years	IncomeLossDiscontinuingOperations	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			The amount set aside by the entity from current years income, for discharging tax liability of earlier years.
Other Adjustments to Tax	RevenuesRelatedDiscontinuingOperations	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			The amount set aside by the entity from current years income, towards other adjustments to tax.
Tax Effect of Discontinuing Operations	ExpensesRelatedDiscontinuingOperations	itemType	monetary	duration	Debit	TRUE	AS;24;32;a			Tax effect of the income or loss of a business segment that has been discontinued or will be discontinued.
Extraordinary Items, Net of Tax	IncomeLossDisposalSaleDiscontinuingOperations	itemType	monetary	duration		TRUE	SEBI Listing Agreement;Clause 41;Annexure-I	AS;5;4	AS;5;8	Gains and losses of an unusual nature and which does not occur in the normal course of business, net of tax effect.
Loss on Attachment of Property, Extraordinary	ProvisionTaxation	itemType	monetary	duration	Debit	TRUE	AS;5;11			Loss arising on attachment of property, which is of an extraordinary nature.
Loss on Natural Calamity, Extraordinary	ProvisionCurrentTax	itemType	monetary	duration	Debit	TRUE	AS;5;11			Loss arising from natural calamity, which is of extraordinary nature.
Reversal of Government Grants, Extraordinary	ProvisionDeferredTax	itemType	monetary	duration	Debit	TRUE	AS;5;11			Government grants received, reversed on repayment or due to the non fulfilment of certain conditions.
Other Items, Extraordinary	ProvisionFringeBenefitTax	itemType	monetary	duration		TRUE	AS;5;11			Other items which are of extraordinary nature, not defined elsewhere.
Prior Period Items, Net of Tax	ProvisionWealthTax	itemType	monetary	duration		TRUE	AS;5;4	AS;5;15		Prior period income or loss in the current period, due to errors or omissions in the preparation of financial statements of one or more prior periods, net after adjustment of taxations.
Prior Period Income	MATCreditEntitlement	itemType	monetary	duration	Credit	TRUE	AS;5;4	AS;5;15		Prior period income arising in the current period, due to errors or omissions in the preparation of financial statements of one or more prior periods.
Prior Period Expenses	ProvisionTaxEarlierYears	itemType	monetary	duration	Debit	TRUE	AS;5;4	AS;5;15		Prior period expenses arising in the current period, due to errors or omissions in the preparation of financial statements of one or more prior periods.
Share of Earnings in Associates and Joint Ventures	OtherAdjustmentsTax	itemType	monetary	duration	Credit	TRUE	AS;23;23	AS;27;13;a		Share of the entity in the earnings of associates and joint ventures.
Share of Earnings in Associates	TaxEffectDiscontinuingOperations	itemType	monetary	duration	Credit	TRUE	AS;23;23			Share of the entity in the earnings of associates.
Share of Earnings in Joint Ventures	ExtraordinaryItemsNetTax	itemType	monetary	duration	Credit	TRUE	AS;27;13;a			Share of the entity in the earnings of joint ventures.
Share of Minority Interest in Profit (Loss)	LossAttachmentPropertyExtraordinary	itemType	monetary	duration	Debit	TRUE	AS;21;13;d			Share of profit or loss attributable to minority shareholders, who hold less than fifty percent stake in entity.
Adjustments Related to Merger and Acquisitions	LossNaturalCalamityExtraordinary	itemType	monetary	duration		TRUE	Companies Act, 1956;Schedule VI;Part II;3			Any adjustments to current profit or loss relating merger and acquisitions.
Basic Earnings Per Share	ReversalGovernmentGrantsExtraordinary	itemType	decimal	duration		TRUE	AS;20;8	AS;20;48;(i)	e-Forms;23ACA;B	Earnings attributable to equity share holders per basic share.
Basic Earnings Per Share before Extraordinary Items	OtherItemsExtraordinary	itemType	decimal	duration		TRUE	AS;20;8	AS;20;48;(i)		Earnings before extraordinary adjustments, attributable per basic share.
Extraordinary Adjustment to Basic Earnings Per Share	PriorPeriodItemsNetTax	itemType	decimal	duration		TRUE	AS;20;8	AS;20;48;(i)		Extraordinary adjustments attributable per basic share.
Diluted Earnings Per Share	PriorPeriodIncome	itemType	decimal	duration		TRUE	AS;20;8	AS;20;48;(i)	e-Forms;23ACA;B	Earnings  after considering adjustments for dilution attributable per diluted share, .
Diluted Earnings Per Share before Extraordinary Items	PriorPeriodExpenses	itemType	decimal	duration		TRUE	AS;20;8	AS;20;48;(i)		Earnings before extraordinary adjustments, but after considering adjustments for dilution, attributable per diluted share.
Extraordinary Adjustment to Diluted Earnings Per Share	ShareEarningsAssociatesJointVentures	itemType	decimal	duration		TRUE	AS;20;8	AS;20;48;(i)		Extraordinary adjustments attributable per diluted share.
Gross Profit	ShareEarningsAssociates	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;2 (a)	SEBI Listing Agreement;Clause 41;Annexure-III		Profit arising from direct business operations before considering other operating activities
Cost of Goods and Services	ShareEarningsJointVentures	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii)			Costs incurred by the entity to provide goods and services. It excludes administration, selling and distribution expenses.
Operating Revenue, Net	ShareMinorityInterestProfitLoss	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Net Revenue earned from selling goods or rendering services by the entity.
Operating Revenue, Gross	AdjustmentsRelatedMergerAcquisitions	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Gross Revenue earned from selling goods or rendering services by the entity.
Revenue from Sale of Goods, Gross	Appropriations	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a	AS;9;11		Revenue earned from selling goods by the entity, whether by manufacture, trading or other goods.
Revenue from Sale of Manufactured Goods	BasicEarningsPerShare	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a	AS;9;11		Revenue earned from selling goods manufactured by the entity.
Revenue from Sale of Traded Goods	BasicEarningsPerSharebeforeExtraordinaryItems	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a	AS;9;11		Revenue earned from selling traded goods by the entity, which are bought from outside.
Revenue from Sale of Other Goods	ExtraordinaryAdjustmentBasicEarningsPerShare	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a	AS;9;11		Revenue earned from selling other goods by the entity, not defined elsewhere.
Revenue from Services, Gross	DilutedEarningsPerShare	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned from services rendered by entity.
Revenue from Communication Services	DilutedEarningsPerSharebeforeExtraordinaryItems	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from rendering information services. It includes the telephone, radio, television, and Internet services.
Revenue from Logistics and Transport Services	ExtraordinaryAdjustmentDilutedEarningsPerShare	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from managing and controlling the flow of goods, energy, and other resources like products, services, and people, from the source of production to the marketplace.
Revenue from Roadway Operations	GrossProfit	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from movement of people or goods through roadway. For instance using trucks or buses.
Revenue from Waterway Operations	CostGoodsServices	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from movement of people or goods through waterway. For instance using passenger and cargo ships.
Revenue from Airway Operations	OperatingRevenueGross	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from movement of people or goods through airway. For instance using airplanes, helicopters etc.
Revenue from Courier Services	RevenueSaleGoodsGross	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from services to deliver messages, packages and mail through a very speedy, securitised, timely etc. medium.
Revenue from Infrastructure Services	RevenueSaleManufacturedGoods	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from providing basic services necessary for development to take place, for example, roads, electricity, sewerage, water, education and health facilities etc.
Revenue from Information Technology Services	RevenueSaleTradedGoods	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from all forms of technology used to create, store, exchange and utilize information in its various forms including business data, conversations, still images, motion pictures and multimedia presentations.
Revenue from Software Development	RevenueSaleOtherGoods	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from services provided for the development of software.
Revenue from Hardware Maintenance	RevenueServicesGross	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from services associated with the process of retaining a hardware system or component in, or restoring it to, a state in which it can perform its required functions.
Revenue from Information Technology Consultancy	RevenueCommunicationServices	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from consultancy services of information technology
Revenue from Hotels	RevenueLogisticsTransportServices	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from operation of hotels. For instance revenue earned from providing of rooms, food and beverages, catering services etc.
Revenue from Hospitals and Healthcare Clinics	RevenueRoadwayOperations	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from operating hospitals, healthcare clinics etc.
Revenue from Entertainment	RevenueWaterwayOperations	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity by providing entertainment. This includes revenue from theatre, television shows, music, indoor games, etc.
Revenue from Repairs and Maintenance	RevenueAirwayOperations	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity from offering services of repairs and maintenance of assets and which is the principal business operations.
Revenue from Educational Activities	RevenueCourierServices	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from the activities of educating or instructing imparting knowledge or skill.
Revenue from Membership and Subscriptions Fees	RevenueInfrastructureServices	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;b;6		Revenue earned by the entity, from membership fees which can be in form of advance and/or received periodically by the entity. Whereas subscription fees are amounts earned by the entity on receiving subscription of periodicals through its principal business operations.
Revenue from Admission Fees	RevenueInformationTechnologyServices	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;b;4		Revenue earned by the entity in the form of fees from giving admission or permitting entrance to an area.
Revenue from Erectioning and Commissioning	RevenueSoftwareDevelopment	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from services of setting up and installation of an asset. It also includes revenue earned from commissioning of an asset. And which is the principal business operations.
Revenue from Agencies	RevenueHardwareMaintenance	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;b;2		Revenue earned by the entity from other persons or corporate, which is authorised to act on behalf of the entity.
Revenue from Advertising and Publicity	RevenueInformationTechnologyConsultancy	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;b;2		Revenue earned by the entity by providing services of advertising and publicity of goods and services for others,
Revenue from Value Added Services	RevenueHotels	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity, from rendering additional services, over and above the basic services which add value to the basic services. For e.g.. SMS services, caller tunes services provided by the Mobile company.
Revenue from Real Estate and Property Development	RevenueHospitalsHealthcareClinics	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity from providing services of improvements of some kind to real estate and property, which increases their value.
Revenue from Other Services	RevenueEntertainment	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity from providing other services not defined elsewhere.
Revenue from Contract	RevenueRepairsMaintenance	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;7;38;a		Revenue from the proceeds accruing from contracts entered into by the entity.
Revenue from Lease Rentals	RevenueEducationalActivities	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3	AS;19;40		Revenue earned by the entity in the form of a single payment or series of payments for giving the right to use an asset on lease.
Revenue from Hire Charges	RevenueMembershipSubscriptionsFees	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity by granting the temporary use of an asset in return for payment, known as hire charges. And which is the principal business of operations
Revenue from Job Work	RevenueAdmissionFees	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Revenue earned by the entity by performing certain processes of manufacturing activities of outsiders i.e. outsourcing work. And which is the principal business operations.
Revenue from Intangible Assets	RevenueErectioningCommissioning	itemType	monetary	duration	Credit	TRUE	AS;9;13;ii			Revenue earned from sale or granting use of intellectual property or privileges owned by the entity. And which is the principal business operations.
Revenue from Royalties	RevenueAgencies	itemType	monetary	duration	Credit	TRUE	AS;9;13;ii			Revenue earned by the entity from payments for allowing use and exploitation of certain kinds of property. For Instance artistic or literary works, patents, and mineral rights etc. And which is the principal business operations.
Revenue from Technical Know-how	RevenueAdvertisingPublicity	itemType	monetary	duration	Credit	TRUE	AS;9;13;ii			Revenue earned from sale or granting use of intellectual property owned by the entity, in the form of industrial information or techniques which assists in manufacturing or processing of goods or materials, or the working of a source of mineral deposits, or the carrying out of any agricultural, forestry or fishing operations. And which is the principal business operations.
Revenue from Franchise	RevenueValueAddedServices	itemType	monetary	duration	Credit	TRUE	AS;9;13;ii			Revenue earned by the entity from a legal arrangement whereby the owner of a trade name, the franchiser contracts with a party that wants to use the name on a non-exclusive basis to sell goods or services, the franchisee. And which is the principal business operations.
Revenue from Licences	RevenueRealEstatePropertyDevelopment	itemType	monetary	duration	Credit	TRUE	AS;9;13;ii			Revenue earned by the entity from sale or granting use of a permission, accorded by a competent authority, granting the right to perform some act or acts that without such authorization would be contrary to law. And which is the principal business operations.
Revenue from Contractual Rights	RevenueOtherServices	itemType	monetary	duration	Credit	TRUE	AS;9;13;ii			Revenue earned by the entity from sale or granting use of a permission or privilege. And which is the principal business operations.
Other Operating Revenues	RevenueContract	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;9;12		Other operating revenues earned by the entity, not defined elsewhere.
Duties and Taxes Collected	RevenueLeaseRentals	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Indirect taxes collected by the entity at the time of sale, which is paid to the government.
Excise Duty Collected	RevenueHireCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Excise duty collected by the entity at the time of sale, which is paid to the government.
Service Tax Collected	RevenueJobWork	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Service taxes collected by the entity at the time of sale, which is paid to the government.
Other Duties and Taxes Collected	RevenueIntangibleAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Duties and taxes collected by the entity at the time of sale, not defined elsewhere, which is paid to the government.
Interdivision Transfers	RevenueRoyalties	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			It is the movement of goods within the entity. for instance movement of goods between various divisions of the entity.
Brokerage, Discounts and Rebates	RevenueTechnicalKnowhow	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) d			Amount expended by the entity in the form of reduction in the revenues by way of discounts or rebates.
Sales Returns	RevenueFranchise	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Goods which were sold, but returned back by the customers due to defects in the goods or the goods not meeting required specification etc.
Other Allowances and Deductions from Sales	RevenueLicences	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Other allowances and deductions from sales accounted by the entity.
Share in Operating Revenue of Joint Ventures	RevenueContractualRights	itemType	monetary	duration	Credit	TRUE	AS;27;13;b			Share of entity in operating revenue of joint ventures.
Other Income	OtherOperatingRevenues	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I	Income earned by the entity from business operations other than principal operations.
Receipt from Government Grants and Subsidies	DutiesTaxesCollected	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3	AS;12;9	e-Forms;23ACA;B;II	Income received by the entity in the form of government grants, which are assistance from government in cash or kind to an entity for past or future compliance with certain conditions. Whereas subsidy means, a benefit given by the government to any entity usually in the form of a cash payment, tax reduction or other benefit.
Receipt from Export Incentives	ExciseDutyCollected	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Benefit received by the entity from government, which results into revenue gain, often in the form of tax breaks, to encourage export businesses.
Receipt from Import Entitlements	ServiceTaxCollected	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from sale of a right given by government, so as to allow it to import certain goods without payment of import duty. Such right is transferable (saleable)
Receipt from Insurance Claims	OtherDutiesTaxesCollected	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Amount received by the entity from the insurance company as claim, for the occurrence of insured loss.
Receipt from Income from Investments	InterdivisionTransfers	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;i	AS;13;35;c (i)	Income received by the entity on investments, such income can be in the form of a dividend or interest.
Receipt from Income from Long-Term Investments	BrokerageDiscountsRebates	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity on investments, which are held for a period exceeding one year, such income can be in the form of dividend or interest.
Receipt from Interest on Long-Term Investments	SalesReturns	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Interest on Long-Term Bank Deposits	OtherAllowancesDeductionsSales	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments in bank deposits, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Interest on Long-Term Intercorporate Deposits	ShareOperatingRevenueJointVentures	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments in intercorporate deposits, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Interest on Long-Term Debt Securities	ReceiptGovernmentGrantsSubsidies	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of interest on investments in debt securities, such investments are intended to be held by the entity for a period exceeding one year. Debt securities excludes government debt securities.
Receipt from Interest on Long-Term Government Securities	ReceiptExportIncentives	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments in long term government securities, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Interest on Other Long-Term Investments	ReceiptImportEntitlements	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments not defined elsewhere, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Dividend on Long-Term Investments	ReceiptInsuranceClaims	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on investments, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Dividend on Long-Term Equity Securities	ReceiptIncomeInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on investments in equity securities, such investments are intended to be held by the entity for a period exceeding one year. Equity securities includes equity shares, preference shares and other equity related instruments.
Receipt from Dividend on Long-Term Mutual Funds	ReceiptIncomeLongTermInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on investments in mutual funds, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Dividend on Other Long-Term Investments	ReceiptInterestLongTermInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on other investments not defined elsewhere, such investments are intended to be held by the entity for a period exceeding one year.
Receipt from Income from Current Investments	ReceiptInterestLongTermBankDeposits	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity on investments, which are intended to be held for a period not exceeding one year, such income can be in the form of a dividend or interest.
Receipt from Interest on Current Investments	ReceiptInterestLongTermIntercorporateDeposits	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments, such investments are intended to be held for a period not exceeding one year.
Receipt from Interest on Current Bank Deposits	ReceiptInterestLongTermDebtSecurities	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments in bank deposits, such investments are intended to be held by the entity for a period not exceeding one year.
Receipt from Interest on Current Intercorporate Deposits	ReceiptInterestLongTermGovernmentSecurities	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments in intercorporate deposits, such investments are intended to be held by the entity for a period not exceeding one year.
Receipt from Interest on Current Debt Securities	ReceiptInterestOtherLongTermInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of interest on investments in debt securities, such investments are intended to be held by the entity for a period not exceeding one year. Debt securities excludes government debt securities.
Receipt from Interest on Current Government Securities	ReceiptDividendLongTermInvestments	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of interest on investments in government securities, such investments are intended to be held by the entity for a period not exceeding one year.
Receipt from Interest on Other Current Investments	ReceiptDividendLongTermEquitySecurities	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of interest on investments not defined elsewhere, such investments are intended to be held by the entity for a period not exceeding one year.
Receipts from Dividend on Current Investments	ReceiptDividendLongTermMutualFunds	itemType	monetary	duration	Credit	TRUE	AS;9;13;i	AS;13;35;c (i)		Income received by the entity in the form of dividend on investments, such investments are intended to be held by the entity for a period not exceeding one year.
Receipt from Dividend on Current Equity Securities	ReceiptDividendOtherLongTermInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on investments in equity securities, such investments are intended to be held by the entity for a period not exceeding one year. Equity securities includes equity shares, preference shares and other equity related instruments.
Receipt from Dividend on Current Mutual Funds	ReceiptIncomeCurrentInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on investments in mutual funds, such investments are intended to be held by the entity for a period not exceeding one year.
Receipt from Dividend on Other Current Investments	ReceiptInterestCurrentInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity in the form of dividend on investments not defined elsewhere, such investments are intended to be held by the entity for a period not exceeding one year.
Receipt from Rent on Investment Properties	ReceiptInterestCurrentBankDeposits	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;13;35;c (i)		Income received by the entity in the form of rent on letting a real estate property for the temporary use.
Receipt from Income from Subsidiaries	ReceiptInterestCurrentIntercorporateDeposits	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiii) a	AS;9;13;iii	AS;13;35;c (i)	Income received by the entity, from its subsidiaries.
Receipt from Interest on Income Tax Refund	ReceiptInterestCurrentDebtSecurities	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Interest amount received by the entity, on the excess of income tax paid.
Receipts from Brokerage and Commission	ReceiptInterestCurrentGovernmentSecurities	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity in the form of brokerage and commission, for facilitating  transactions, such as the buying or selling of securities or real estate properties.
Sales Tax Benefit	ReceiptInterestOtherCurrentInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Benefit received by the entity from the government in the form of waiving of sales tax or tax breaks.
Foreign Exchange Difference Income	ReceiptsDividendCurrentInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3	AS;11;40;a		Gain arising to the entity due to the foreign exchange rate fluctuations.
Profit on Sale or Redemption of Investments	ReceiptDividendCurrentEquitySecurities	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) a	AS;5;14;d		Profit arising to the entity due to the sale or redemption of investments.
Profit on Sale or Redemption of Long-Term Investments	ReceiptDividendCurrentMutualFunds	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) a	AS;5;14;d	AS;13;35;c (iii)	Profit arising to the entity due to the sale or redemption of investments, which are intended to be held for a period exceeding one year.
Profit on Sale or Redemption of Current Investments	ReceiptDividendOtherCurrentInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) a	AS;5;14;d	AS;13;35;c (ii)	Profit arising to the entity due to the sale or redemption of investments, which are intended to be held for a period not exceeding one year.
Profit on Sale or Disposal of Fixed Assets	ReceiptRentInvestmentProperties	itemType	monetary	duration	Credit	TRUE	AS;5;14;c			Profit arising to the entity due to the sale or disposal of fixed assets, which are intended to be held for a period exceeding one year.
Profit on Sale or Disposal of Tangible Fixed Assets	ReceiptIncomeSubsidiaries	itemType	monetary	duration	Credit	TRUE	AS;5;14;c			Profit arising to the entity due to the sale or disposal of assets having physical existence like building, plant etc.
Profit on Sale or Disposal of Intangible Fixed Assets	ReceiptInterestIncomeTaxRefund	itemType	monetary	duration	Credit	TRUE	AS;5;14;c	AS;26;88		Profit arising to the entity due to the sale or disposal of assets, having no physical existence like patents, trademarks, copyrights etc.
Receipts from Job Work	ReceiptsBrokerageCommission	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity by performing task for outsiders i.e. outsourcing work. It is other than the principal business operations.
Receipts from Hire Charges	SalesTaxBenefit	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from activity of granting the temporary use of an asset in return for payment, known as hire charges. It is other than the principal business operations.
Receipts from Intangible Assets	ForeignExchangeDifferenceIncome	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from sale, granting right to use intellectual property or privileges. It is other than the principal business operations.
Receipts from Technical Know-how	ProfitSaleRedemptionInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from sale or granting use of technical know how. It is other than the principal business operations.
Receipts from Franchise	ProfitSaleRedemptionLongTermInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from sale or granting use of franchise. It is other than the principal business operations.
Receipts from Licences	ProfitSaleRedemptionCurrentInvestments	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from sale or granting use of licenses. It is other than the principal business operations.
Receipts from Contractual Rights	ProfitSaleDisposalFixedAssets	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity from sale or granting use of contractual rights. It is other than the principal business operations.
Receipts from Royalties	ProfitSaleDisposalTangibleFixedAssets	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity by way of royalties. It is other than the principal business operations.
Receipts from Repairs and Maintenance	ProfitSaleDisposalIntangibleFixedAssets	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity by offering services of repairs and maintenance of assets. It is over and above the principal business operations.
Receipts from Membership and Subscriptions Fees	ReceiptsJobWork	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity through charging membership and subscription fees from its member. It is other than principal business operations.
Receipts from Erectioning and Commissioning	ReceiptsHireCharges	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity by offering services of erectioning and commissioning. It is other than principal business operations.
Other Receipts	ReceiptsIntangibleAssets	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Income received by the entity of non operating nature not defined elsewhere.
Tax Deducted at Sources from Other Income	ReceiptsTechnicalKnowhow	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) c	AS;13;35;c (i)		Tax that has been deducted from other income.
Other Allowances and Deduction from Other Income	ReceiptsFranchise	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Allowances and deductions from other income, received by the entity.
Share in Other Income of Joint Ventures	ReceiptsLicences	itemType	monetary	duration	Credit	TRUE	AS;27;13;b			Share of the entity in the other income of joint venture.
Consumption of Materials and Changes in Inventories	ReceiptsContractualRights	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Consumption of materials by the entity during the period, which comprises of basic inputs like raw materials and components, goods in process, finished goods and traded goods. Whereas Changes in inventories denotes the difference between the opening and closing balances of inventories.
Consumption of Raw and Other Materials	ReceiptsRoyalties	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			The aggregate of the materials used by the entity during a period, for its business operations. Materials include raw materials, components, packing and other materials.
Consumption of Raw Materials	ReceiptsRepairsMaintenance	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)	SEBI Listing Agreement;Clause 41;Annexure-I		The total input materials i.e. raw materials used by the entity during a period for its business operations.
Consumption of Packing Materials	ReceiptsMembershipSubscriptionsFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			The total packing materials used by the entity during the period to protect the product from the external factors like climate, dust etc.
Consumption of Stores and Spares	ReceiptsErectioningCommissioning	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) a			Total stores and spares used during the period by the entity, which comprises of supplies of materials and equipments.
Consumption of Other Materials	OtherReceipts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			Total other materials used by the entity during the period, not defined elsewhere.
Capitalisation of Raw and Other Materials	TaxDeductedatSourcesOtherIncome	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Capitalisation of raw and other materials used in the building of any asset.
Cost of Traded Goods	OtherAllowancesDeductionOtherIncome	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) b			Cost of the goods, which are readily acquired and directly sold by the entity without any major further reprocessing.
Increase (Decrease) in Inventories	ShareOtherIncomeJointVentures	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			The difference between opening and closing stock of inventories of the entity for the period.
Increase (Decrease) in Finished Goods	ConsumptionRawOtherMaterials	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (2)	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I	The difference between opening and closing stock of finished goods of the entity that are completely manufactured and ready for sale.
Increase (Decrease) in Work-in-Progress	ConsumptionRawMaterials	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iii)	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I	The difference between opening and closing stock of work in progress of the entity which are in the process of production and have already used an amount of raw materials, labour and other attributable costs.
Increase (Decrease) in Other Inventories	ConsumptionPackingMaterials	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			The difference between opening and closing stock of other inventories, owned by the entity, not defined elsewhere.
Increase (Decrease) in Excise Duty on Inventories	ConsumptionStoresSpares	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II			The differences in excise duty on the opening and closing stock of raw materials, work in progress and other inventories.
Share in Materials and Stocks of Joint Ventures	ConsumptionOtherMaterials	itemType	monetary	duration	Debit	TRUE	AS;27;13;b			Share of entity in materials and stocks of joint ventures.
Contract Cost	CapitalisationRawOtherMaterials	itemType	monetary	duration	Debit	TRUE	AS;7;16	AS;7;39;a		Cost incurred by the entity on a contract.
Site Labour and Supervision Cost in Contracts	CostTradedGoods	itemType	monetary	duration	Debit	TRUE	AS;7;16;a			Cost incurred by the entity on labour and supervision charges related to the contract.
Material Cost in Contract	IncreaseDecreaseInventories	itemType	monetary	duration	Debit	TRUE	AS;7;16;b			Cost incurred by the entity on purchase of materials related to the contract.
Depreciation on Assets in Contracts	IncreaseDecreaseFinishedGoods	itemType	monetary	duration	Debit	TRUE	AS;7;16;c			It is a notional expense charged by the entity as depreciation on assets used in contract.
Cost of Transportation of Assets in Contracts	IncreaseDecreaseWorkinProgress	itemType	monetary	duration	Debit	TRUE	AS;7;16;d			Cost incurred by the entity on transporting assets to contract site.
Hire Charges of Assets in Contracts	IncreaseDecreaseOtherInventories	itemType	monetary	duration	Debit	TRUE	AS;7;16;e			Cost incurred by the entity as rental or hire charges for acquiring right to use the assets on contract.
Cost of Design and Technical Assistance in Contracts	IncreaseDecreaseExciseDutyInventories	itemType	monetary	duration	Debit	TRUE	AS;7;16;f			Cost incurred by the entity on drawings, designs etc., and fees payable for receiving technical assistance on contract.
Warranty cost in Contracts	ShareMaterialsStocksJointVentures	itemType	monetary	duration	Debit	TRUE	AS;7;16;g			Cost incurred towards warranty claims, as a result of product or service not meeting certain promised specifications mentioned in contract.
Other Claims in Contracts	SiteLabourSupervisionCostContracts	itemType	monetary	duration	Debit	TRUE	AS;7;16;h			Cost incurred towards other claims, not defined elsewhere in contract against the entity.
Sale of Material, Scrap or Other Assets in Contracts	MaterialCostContract	itemType	monetary	duration	Credit	TRUE	AS;7;16			Amount received from sale of materials, scrap or other assets acquired or arising in course of contract.
Overhead Costs Apportioned to Contracts	DepreciationAssetsContracts	itemType	monetary	duration	Debit	TRUE	AS;7;17;c			Overhead cost incurred generally, apportioned to contract.
Insurance cost Apportioned to Contract	CostTransportationAssetsContracts	itemType	monetary	duration	Debit	TRUE	AS;7;17;a			Insurance cost incurred generally, apportioned to contract.
Design and Technical Assistance Apportioned to Contracts	HireChargesAssetsContracts	itemType	monetary	duration	Debit	TRUE	AS;7;17;b			Design and technical assistance cost incurred generally, apportioned to contract.
Other Overheads Apportioned to Contracts	CostDesignTechnicalAssistanceContracts	itemType	monetary	duration	Debit	TRUE	AS;7;17			Other overheads cost incurred generally, not defined elsewhere and apportioned to contract.
Manufacturing and Service Costs	WarrantycostContracts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II			Cost incurred towards the manufacturing and servicing of end products.
Cost of Power and Fuel	OtherClaimsContracts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) b			Cost incurred on power and fuel, directly related to production process.
Cost of Repairs and Maintenance	SaleMaterialScrapOtherAssetsContracts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity on assets directly related to principal business operations, for general upkeep and to maintain the assets close to the original condition.
Cost of Repairs and Maintenance on Factory Building	OverheadCostsApportionedContracts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x)d			Cost incurred by entity on factory building, for general upkeep and to maintain the property close to the original condition.
Cost of Repairs and Maintenance on Plant and Machinery	InsurancecostApportionedContract	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x)e			Cost incurred by entity on plant and machinery, for general upkeep and to maintain the property close to the original condition.
Cost of Repairs and Maintenance on Other Assets	DesignTechnicalAssistanceApportionedContracts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x)			Cost incurred by entity on other assets related to principal business operations not defined else where, for general upkeep and to maintain the property close to the original condition.
Cost of Information Technology	OtherOverheadsApportionedContracts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity on all forms of technology used to create, store, exchange and utilize information in its various forms, including business data, conversations, still images, motion pictures and multimedia presentations. And which is the principal business operations.
Cost of Software	CostPowerFuel	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity for the acquisition of software.
Cost of Hardware	CostRepairsMaintenance	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity for the acquisition of Hardware system.
Cost of Communication and Connectivity	CostRepairsMaintenanceFactoryBuilding	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity on receiving services for exchanging information. It includes the telephone, radio, television, and Internet services etc.
Cost of Insurance	CostRepairsMaintenancePlantMachinery	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity to cover risks on manufacturing utilities like insurance on plant and machinery.
Cost of Transportation	CostRepairsMaintenanceOtherAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity on movement of goods from place of production to warehousing or any other place, by using any modes of transport like airway, waterway or roadways.
Cost of Freight	CostInformationTechnology	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for the transportation of goods by land, water or air.
Cost of Octroi	CostSoftware	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for bringing the goods in any jurisdiction for consumption.
Cost of Loading and Unloading	CostHardware	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for loading or unloading of goods at factory or warehousing.
Cost Other Transporting	CostCommunicationConnectivity	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for transportation of goods not defined elsewhere.
Cost of Lease Rentals	CostInsurance	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, in the form of a single payment or series of payments for receiving the right to use an asset used in the principal business operations.
Cost of Effluent Disposal	CostTransportation	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for disposal of  toxic waste produced during manufacturing process.
Cost of Site Restoration and Reclamation	CostFreight	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for restoration of site, which becomes redundant after the extinguishment of natural resources.
Cost of Warehousing	CostOctroi	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for storage of principal goods in warehouses.
Cost of Taxes and Other Levies By Government and Local Authorities	CostLoadingUnloading	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, towards taxes and other levies paid by the entity to the exchequer like excise duty, purchase tax, VAT and other taxes.
Central Excise Duty	CostOtherTransporting	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			Cost incurred by the entity, towards excise duty, which is paid on the manufacture of goods.
Purchase Tax	CostLeaseRentals	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			It is a tax paid by the entity on purchase of goods.
Other Cess and Taxes	CostEffluentDisposal	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vi)			It comprises of other cesses and taxes paid by the entity, in the normal course of operations.
Cost Water Charges	CostSiteRestorationReclamation	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for use of water and other resources. It is even known as water tax.
Cost Reimbursable Expenses	CostWarehousing	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by outsider on the behalf of the entity, which has to be reimbursed.
Cost of Technical Services	CostTaxesOtherLeviesByGovernmentLocalAuthorities	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for availing technical services.
Other Manufacturing and Service Costs	CentralExciseDuty	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Cost incurred by the entity, for other manufacturing and service cost not defined elsewhere.
Allowances in Manufacturing and Service Cost	PurchaseTax	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Allowances related to manufacturing and service cost received by the entity.
Capitalisation of Manufacturing and Service Cost	OtherCessTaxes	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Capitalisation of manufacturing and service cost, used in the construction of any asset.
Share in Manufacturing and Service Cost of Joint Ventures	CostWaterCharges	itemType	monetary	duration	Debit	TRUE	AS;27;13;b			Share of entity in manufacturing and service cost of joint ventures.
Employee Related Expenses	CostReimbursableExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenditure incurred by entity for salaries, wages, pension costs, profit sharing, incentive compensation, payroll taxes, and other employee benefits.
Employees Remuneration and Benefits	CostTechnicalServices	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenditure incurred on employees by the entity, which includes their regular remuneration, special incentives, post retirement benefits, training and other benefits.
Salary, Wages and Bonus	OtherManufacturingServiceCosts	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f (1)			Expenditure paid by the entity by way of salary, wages and bonus to employees.
Commission to Employees	AllowancesManufacturingServiceCost	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenditure paid by the entity by way of incentive to the employees, in the form of commission on sale, profitability etc.
Employee Stock Compensation Expenses	CapitalisationManufacturingServiceCost	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenditure incurred by the entity on option provided to employees, which is exercisable up to a particular time. It allows the option holder to acquire the shares at the price prevailing on date of allotment of option or at a specified price.
Employee Medical and Insurance Expenses	ShareManufacturingServiceCostJointVentures	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenditure paid by the entity for providing medical benefits and payment of insurance premium for securing employees against risk of death, accident etc.
Leave Encashment Expenses	EmployeesRemunerationBenefits	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenditure paid by the entity, by way of encashment of unutilised leaves of the employees.
Retirement Benefits	SalaryWagesBonus	itemType	monetary	duration	Debit	TRUE	AS;15;141			Contribution by the entity to various superannuation funds, for retirement benefit of the employees.
Gratuity	CommissionEmployees	itemType	monetary	duration	Debit	TRUE	AS;15;141			Contribution by the entity to gratuity scheme, for retirement benefit of employees.
Pension Schemes	EmployeeStockCompensationExpenses	itemType	monetary	duration	Debit	TRUE	AS;15;141			Contribution by the entity to pension schemes, for retirement benefit of employees.
Provident Fund	EmployeeMedicalInsuranceExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f (2)			Contribution by the entity to provident fund scheme, for retirement benefit of employees.
Voluntary Retirement Compensation	LeaveEncashmentExpenses	itemType	monetary	duration	Debit	TRUE	AS;15;141			Contribution by the entity to voluntary retirement scheme, for retirement benefit of employees.
Other Retirement Benefits	RetirementBenefits	itemType	monetary	duration	Debit	TRUE	AS;15;141			Contribution by the entity to retirement schemes not defined elsewhere, for retirement benefit of employees.
Staff Welfare Expenses	Gratuity	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f (3)			Expense incurred for welfare of the employees like providing basic amenities, refreshments during office hours etc.
Training and Recruitment Expenses	PensionSchemes	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Expenses incurred on employees, by the entity to educate and train employees for imparting knowledge and developing required skills.
Other Employee Related Expenses	ProvidentFund	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) f			Other expenses incurred by the entity, for employees benefit not defined elsewhere.
Capitalisation of Employee Expenses	VoluntaryRetirementCompensation	itemType	monetary	duration	Credit	TRUE	AS;10;10.1			Capitalisation of employee related expenses, used in the construction of assets.
Share  in Employee Related Expenses of Joint Ventures	OtherRetirementBenefits	itemType	monetary	duration	Debit	TRUE	AS;27;13;b			Share of entity in employee related expenses of joint venture.
Administrative, Selling and Other Expenses	StaffWelfareExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for managing administration, sales promotion and other expenditure necessary for functioning of business operations.
Administrative and General Expenses	TrainingRecruitmentExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for managing administration and general expenses necessary for functioning of business operations.
Subscriptions and Membership Fees	OtherEmployeeRelatedExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity, which is paid on subscription of periodicals. Whereas membership fees is generally paid in advance and/or paid periodically, to a professional association, an organization or a club in order to have the right to be a member.
Electricity Expenses	CapitalisationEmployeeExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred towards electricity expense of the office premises.
Telephone and Postage	ShareEmployeeRelatedExpensesJointVentures	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for telephone, mobile, postage, courier and other services.
Printing and Stationery	AdministrativeGeneralExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity on printing of bill books, account books, visiting cards etc. It also includes the expenses paid on office stationery like notepads, papers etc.
Information Technology Expenses	SubscriptionsMembershipFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity which is not directly involved in the technology business on all forms of technology used to store, exchange and utilize information in its various forms, including business data, conversations, still images, motion pictures and multimedia presentations.
Travelling and Conveyance	ElectricityExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred or reimbursed by the entity on travelling of directors, sales executives or employees travelling for official purpose.
Catering and Canteen Expenses	TelephonePostage	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for providing food, beverages, canteen, and other expenses.
Entertainment Expenses	PrintingStationery	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred towards entertainment provided to the client, people in the nearby vicinity. For e.g.. Any Orchestra conducted by the entity for entertaining on any occasion in the business interests.
Legal and Professional Charges	InformationTechnologyExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity as legal charges and fees for availing professional advice. For instance technical consulting, legal consulting etc. Legal charges can be in the form of litigation expenses also.
Insurance Expenses	TravellingConveyance	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) g			Expenses incurred towards insurance premium on office utilities like insurance on office furniture etc. It excludes insurance premium for employees.
Repairs and Maintenance Expenses	CateringCanteenExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) d	Companies Act, 1956;Schedule VI;Part II;3(x) e		Expenses paid by the entity on assets not related to principal business operations for general upkeep and to maintain them close to their original condition.
Vehicle Running Expenses	EntertainmentExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity to keep the vehicles owned by the entity for running. For instance petrol expenses, purchase of oils etc.
Rent, Rates and Taxes	LegalProfessionalCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) h	Companies Act, 1956;Schedule VI;Part II;3(x) c		Expenses incurred by the entity towards rent of office premises, rates and taxes.
Safety and Security Expenses	InsuranceExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity to secure safety and security of office premises.
Auditors Remuneration	RepairsMaintenanceExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B			Expenses incurred by the entity on audit, for audit or other services.
Audit Fees	VehicleRunningExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B a			Fees paid by the entity to auditors, for financial audit, tax audit, cost audit or for other audit.
Consultancy Fees to Auditors	RentRatesTaxes	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B b			Fees paid by the entity to auditors, for availing their professional services or consultancy, such as for legal issues, tax issues, certification of documents or for other services.
Legal Consultancy Fees	SafetySecurityExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B b (ii)			Fees paid by the entity to auditors, for availing their professional services for their consulting on legal issues.
Tax Consultancy Fees	AuditorsRemuneration	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B b (i)			Fees paid by the entity to auditors, for availing their professional services for their consulting on taxation related issues.
Management Consultancy Fees	AuditFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B b (iii)			Fees paid by the entity to auditors, for helping to improve business performance. Primarily through the analysis of existing business problems and development of plans for improvement.
Other Consultancy Fees	ConsultancyFeesAuditors	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B c			Fees paid by the entity to auditors, for their consulting on the aspects not defined elsewhere.
Certification Fees	LegalConsultancyFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B			Fees paid by the entity to auditors or others, for getting certification done of certain documents.
Reimbursement of Auditors Expenses	TaxConsultancyFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4B			Expenses incurred by the auditors while performing audit or providing consulting services, which is reimbursed by the entity.
Directors Sitting Fees	ManagementConsultancyFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4			Fees paid by the entity to the directors, for their presence in the meetings.
Directors Remuneration	OtherConsultancyFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4			Remuneration paid to the directors, for providing their services to the entity.
Directors Salary	CertificationFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4			Salaries paid to the directors, for providing their services to the entity.
Directors Commission	ReimbursementAuditorsExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4			Commissions paid to the directors which normally is a percentage on sales or profits.
Other Benefits to Directors	DirectorsSittingFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;4			Other benefits like housing, holiday tour, etc. incurred for directors.
Donations and Subscriptions	DirectorsRemuneration	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Contributions made by the entity to any charitable organisation and towards subscriptions for such organisations.
Books and Periodicals	DirectorsSalary	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for purchasing books and subscribing periodicals.
Seminars and Conference Expenses	DirectorsCommission	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for arranging public gatherings, by sponsoring or arranging seminars and conferences.
Registration and Filing Fees	OtherBenefitsDirectors	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for registration and filing as per legal requirements.
Custodial Fees	DonationsSubscriptions	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity to the parties acting as custodians like banks, who keep the custody of securities or any other assets on behalf of the entity.
Bank Charges	BooksPeriodicals	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity to the banks, for providing various services. For instance issue of demand drafts, issuing letter of credit etc.
Guest House Expenses	SeminarsConferenceExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity on maintenance and functioning of guest house.
Other Administrative and General Expenses	RegistrationFilingFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Other expenses incurred by the entity on administration and general activities, not defined elsewhere.
Selling and Distribution Expenses	CustodialFees	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for selling and distribution of the product or services.
Advertising and Promotional Expenses	BankCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for those activities, which make the product or brand name known to the public, by creating uniqueness.
After Sales Service Expenses	GuestHouseExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for services provided after sales, which are normally provided free.
Warranty Claim Expenses	OtherAdministrativeGeneralExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity towards warranty claim, as a result of product or service not meeting certain promised specifications.
Commission Paid to Sole Selling Agents	AdvertisingPromotionalExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) b			Expenses incurred by the entity on commission paid to the other party, who has exclusive right of selling or buying the product on behalf of a manufacturer in a particular area.
Commission Paid to Other Selling Agents	AfterSalesServiceExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) c			Expenses incurred by the entity on commission paid to the other party, who has right of selling the product on behalf of a manufacturer.
Transportation and Distribution Expenses	WarrantyClaimExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for movement and distribution of goods.
Secondary Packing Expenses	CommissionPaidSoleSellingAgents	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity for further packing i.e. also known as second level packing, bulk packing etc..
Other Selling and Distribution Expenses	CommissionPaidOtherSellingAgents	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity not defined elsewhere, for selling and distribution of the product or services.
Net Provisions Charged	TransportationDistributionExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix)			Amount set aside from profits of the entity to allow for likely future financial contingencies and liabilities.
Provision for Bad and Doubtful Debts and Advances Created	SecondaryPackingExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity, to allow for likely future financial contingency, like debtors, receivables or advances becoming irrecoverable.
Excess Provisions for Bad and Doubtful Debts and Advances Written back	OtherSellingDistributionExpenses	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) b	AS;29;66;b		Write back of excess provision which was written off earlier, on account of likely future financial contingency, like debtors, receivables or advances becoming irrecoverable.
Provision for Diminution in Value of Investments Created	ProvisionBadDoubtfulDebtsAdvancesCreated	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity, to allow for likely future financial contingency, like provision for reduction in value of investments.
Provision for Diminution in Value of Current Investments Created	ExcessProvisionsBadDoubtfulDebtsAdvancesWrittenback	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity, to allow for likely future financial contingency, like provision for reduction in value of current investments.
Provision for Diminution in Value of Long-Term Investments Created	ProvisionDiminutionValueInvestmentsCreated	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity, to allow for likely future financial contingency, like provision for reduction in value of long term investments.
Excess Provision for Diminution in The Value of Investment Written back	ProvisionDiminutionValueCurrentInvestmentsCreated	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Write back of excess provisions charged earlier for diminution in the value of Investments.
Provision for Contingencies Created	ProvisionDiminutionValueLongTermInvestmentsCreated	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity to, allow for likely future financial contingency, like provision for some likely event, which may be unfavourable for the entity.
Provision for Warranty Claims Created	ExcessProvisionDiminutioninValueInvestmentWrittenback	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity to, allow for likely future financial contingency, like claims arising on warranties.
Provision for Statutory Liabilities Created	ProvisionContingenciesCreated	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity to, allow for likely future financial contingency, like amount payable in respect of a statutory liability like tax payable.
Provision for Restructuring Created	ProvisionWarrantyClaimsCreated	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Amount set aside from profits of the entity to, allow for likely future financial contingency, like amount payable in respect of restructuring.
Other Provisions Created	ProvisionStatutoryLiabilitiesCreated	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) a	AS;29;66;b		Any other provisions created, not defined elsewhere.
Other Excess Provisions Written back	ProvisionRestructuringCreated	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix) b	AS;29;66;d	AS;5;14;g	Write back of excess provisions charged earlier and not defined elsewhere.
Write-off of Assets and Liabilities	OtherProvisionsCreated	itemType	monetary	duration	Debit	TRUE				A charge against the profit of current period of the entity resulting from writing off fixed assets or liabilities.
Miscellaneous Expenditure Written off	OtherExcessProvisionsWrittenback	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Expenses incurred by the entity, benefits of which will accrue for more than one year, written off to the extent accrued in the current period.
Deferred Revenue Expenditure Written off	MiscellaneousExpenditureWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Revenue expenses incurred by the entity, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Preliminary Expenses Written off	DeferredRevenueExpenditureWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Preliminary expenses incurred by the entity on its establishment, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Shares and Debentures Issue Written off	PreliminaryExpensesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Shares and debentures issue expenses incurred by the entity, benefits of which will accrue for more than one year written off, to the extent accrued in current period.
Share Issue Expenses Written off	SharesDebenturesIssueWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Share issue expenses incurred by the entity, benefits of which will accrue for more than one year written off, to the extent accrued in current period.
Debenture Issue Expenses Written off	ShareIssueExpensesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Debenture issue expenses incurred by the entity, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Discount on Issue of Shares and Debentures Written off	DebentureIssueExpensesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Discount on issue of shares and debentures provided by the entity, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Discount on Issue of Shares Written off	DiscountIssueSharesDebenturesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Discount on issue of shares provided by the entity, benefits of which will accrue for more than one year written off, to the extent accrued in current period.
Discount on Issue of Debentures Written off	DiscountIssueSharesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Discount on issue of debentures provided by the entity, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Financing Charges Written off	DiscountIssueDebenturesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Financing charges incurred, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Voluntary Retirement Compensation Written off	FinancingChargesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Amortised expense on voluntary retirement scheme, which the entity incurred while allowing VRS scheme to employees, written off to the extent accrued in current period.
Technical Know-how Written off	VoluntaryRetirementCompensationWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Amortised expense of technical know how, which the entity incurred while acquiring or developing technical know how, written off to the extent accrued in current period.
Other Miscellaneous Expenditure Written off	TechnicalKnowhowWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Miscellaneous expenditure not defined elsewhere incurred by the entity, benefits of which will accrue for more than one year, written off to the extent accrued in current period.
Fixed Assets Written off	OtherMiscellaneousExpenditureWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			A charge against the profit of current period of the entity, which result from writing off fixed assets, as a result of disposal, impairment or discardment.
Inventories Written off	FixedAssetsWrittenoff	itemType	monetary	duration	Debit	TRUE	AS;5;14;a			A charge against the profit of current period of the entity, which result from writing off inventories due to obsolescence or any other reason.
Investments Written off	InventoriesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			A charge against the profit of current period of the entity, which result from writing off investments.
Bad Debts and Advances Written off	InvestmentsWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			A charge against the profit of current period of the entity, which result from writing off debtors, receivables or advances, as a result of obsolescence, loss by accident.
Other Assets Written off	BadDebtsAdvancesWrittenoff	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			A charge against the profit of current period of the entity, which result from writing off other assets not defined elsewhere, as a result of disposal, impairment or discarding.
Liabilities Written off	OtherAssetsWrittenoff	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Gain arising in the current period to the entity, resulting from writing off liabilities.
Foreign Exchange Difference Expense	LiabilitiesWrittenoff	itemType	monetary	duration	Debit	TRUE	AS;11;40;a			Expenses incurred by the entity, due to exchange difference arising on settlement of monetary items.
Loss on Sale or Redemption of Investments	ForeignExchangeDifferenceExpense	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) a	AS;5;14;d		Excess of cost price over selling price arising on sale or redemption of investments of entity.
Loss on Sale of Long-Term Investments	LossSaleRedemptionInvestments	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) a	AS;5;14;d	AS;13;35;c (iii)	Excess of cost price over selling price arising on sale of Investments of the entity, held for a period exceeding one year.
Loss on Sale of Current Investments	LossSaleLongTermInvestments	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xii) a	AS;5;14;d	AS;13;35;c (ii)	Excess of cost price over selling price arising on sale of Investments of the entity, held for a period not exceeding one year.
Loss on Sale or Disposal of Fixed Assets	LossSaleCurrentInvestments	itemType	monetary	duration	Debit	TRUE	AS;5;14;c			Excess of cost price over selling price arising on sale of fixed assets of the entity.
Loss on Sale or Disposal of Tangible Fixed Assets	LossSaleDisposalFixedAssets	itemType	monetary	duration	Debit	TRUE	AS;5;14;c			Excess of cost price over selling price arising on sale of tangible fixed assets of the entity.
Loss on Sale or Disposal of Intangible Fixed Assets	LossSaleDisposalTangibleFixedAssets	itemType	monetary	duration	Debit	TRUE	AS;5;14;c	AS;26;88		Excess of cost price over selling price arising on sale of intangible fixed assets of the entity.
Other Expenditure	LossSaleDisposalIntangibleFixedAssets	itemType	monetary	duration	Debit	TRUE	SEBI Listing Agreement;Clause 41;Annexure-I			Expenditure incurred by the entity, not defined elsewhere.
Allowances in Administration and Selling Expenses	OtherExpenditure	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Allowances on the administrative and selling expenses, received by the entity.
Capitalisation of Administration and Selling Expenses	AllowancesAdministrationSellingExpenses	itemType	monetary	duration	Credit	TRUE	AS;10;10.1			Capitalisation of Administration and selling expenses used in the construction of assets.
Share in Administration and Selling Expenses of Joint Ventures	CapitalisationAdministrationSellingExpenses	itemType	monetary	duration	Debit	TRUE	AS;27;13;b			Share of entity in administration and selling expenses of joint ventures.
Research and Development Expenditure	ShareAdministrationSellingExpensesJointVentures	itemType	monetary	duration	Debit	TRUE	AS;26;96			Costs incurred by the entity for searching and developing new or improved products, new application of materials, or to evolve new or improved methods of production.
Cost of Material in Research and Development	CostMaterialResearchDevelopment	itemType	monetary	duration	Debit	TRUE	AS;26;96			Expenses incurred by the entity, towards purchase of materials used in research and development activity.
Cost of Labour in Research and Development	CostLabourResearchDevelopment	itemType	monetary	duration	Debit	TRUE	AS;26;96			Expenses incurred by the entity, towards labour employed in the research and development activity.
Cost of Testing and Trial on Research and Development	CostTestingTrialResearchDevelopment	itemType	monetary	duration	Debit	TRUE	AS;26;96			Expenses incurred by the entity, towards testing and trial expenses in research and development activity.
Administration and General Expenses in Research and Development	AdministrationGeneralExpensesResearchDevelopment	itemType	monetary	duration	Debit	TRUE	AS;26;96			Expenses incurred by the entity, towards administration and general expenses in research and development activity.
Depreciation and Amortisation on Research and Development	DepreciationAmortisationResearchDevelopment	itemType	monetary	duration	Debit	TRUE	AS;26;96			Depreciation, amortisation and impairment on assets used by entity for research and development activity.
Other Adjustments in Research and Development	OtherAdjustmentsResearchDevelopment	itemType	monetary	duration	Debit	TRUE	AS;26;96			Other adjustments related to research and development activity of entity not defined elsewhere.
Capitalisation of Research and Development Expenditure	CapitalisationResearchDevelopmentExpenditure	itemType	monetary	duration	Credit	TRUE	AS;26;96			Capitalisation of expenses on research and development activity of entity, undertaken successfully.
Depreciation, Amortisation and Impairment	DepreciationAmortisationExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)			Depreciation is a measure of the wearing out, consumption or other loss of value of an asset arising from use, effluxion of time or obsolescence through technology and market changes. Amortisation is a systematic allocation of the depreciable amount of an intangible asset over its useful life. Impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.
Depreciation and Amortisation Expenses	DepreciationTangibleAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)	SEBI Listing Agreement;Clause 41;Annexure-I		It comprises of a notional expense charged by the entity, against the profit, as a result of gradual reduction in the value of asset. It is known as depreciation and amortisation.
Depreciation of Tangible Assets	AmortisationIntangibleAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)			It is a notional expense charged by the entity, against the profit, as a result of gradual reduction in the value of tangible asset. It is known as depreciation.
Amortisation of Intangible Assets	DepreciationAdjustedAgainstRevaluationReserve	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)	AS;26;90 (d);(v)		It is a notional expense charged by the entity, against the profit, as a result of gradual reduction in the value of intangible asset. It is known as amortisation.
Depreciation Adjusted Against Revaluation Reserve	DepreciationAmortisationWrittenback	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)			Depreciation provided on revalued asset of the entity adjusted against the revaluation reserve.
Depreciation and Amortisation Written back	ImpairmentFixedAssets	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)			Write back of depreciation and amortisation by the entity.
Impairment on Fixed Assets	ImpairmentTangibleFixedAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)	AS;28;58	AS;28;117; (a)	Excess of carrying amount over the recoverable amount of fixed assets of the entity.
Impairment on Tangible Fixed Assets	ImpairmentIntangibleFixedAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)	AS;28;58		Excess of carrying amount over the recoverable amount of tangible fixed assets of the entity.
Impairment on Intangible Fixed Assets	ReversalImpairmentFixedAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)	AS;28;58		Excess of carrying amount over the recoverable amount of intangible fixed assets of the entity.
Reversal of Impairment on Fixed Assets	ReversalImpairmentTangibleFixedAssets	itemType	monetary	duration	Credit	TRUE	AS;28;117; (b)			Reversal of impairment on fixed assets of the entity, due to the favourable changes happening for fixed assets.
Reversal of Impairment on Tangible Fixed Assets	ReversalImpairmentIntangibleFixedAssets	itemType	monetary	duration	Credit	TRUE	AS;28;117; (b)			Reversal of impairment on tangible fixed assets of the entity, due to the favourable changes happening for tangible fixed assets.
Reversal of Impairment on Intangible Fixed Assets	OtherWritedownAssets	itemType	monetary	duration	Credit	TRUE	AS;28;117; (b)			Reversal of impairment on intangible fixed assets of the entity, due to the favourable changes happening for intangible fixed assets.
Other Write-down of Assets	ReversalOtherWritedownAssets	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)			Other write-down of assets of the entity, not defined elsewhere.
Reversal of Other Write-down of Assets	ShareDepreciationAmortisationImpairmentJointVentures	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iv)			Reversal of other write-down of assets not defined elsewhere.
Share of Depreciation, Amortisation and Impairment Expense of Joint Ventures	InterestExpenseBorrowings	itemType	monetary	duration	Debit	TRUE	AS;27;13;b			Share of entity in depreciation, amortisation and impairment of joint ventures.
Interest and Financial Charges	InterestExpenseLongTermLoans	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3	SEBI Listing Agreement;Clause 41;Annexure-I	e-Forms;23ACA;B;I	Aggregate of expenses incurred by the entity on borrowings, it includes interest and financing expenses like loan processing fees, letter of credit charges etc.
Interest Expense on Borrowings	InterestExpenseLongTermLoansBanks	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Aggregate interest expenses incurred by the entity on borrowings.
Interest Expense on Long-Term Loans	InterestExpenseLongTermLoansOthers	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on long term borrowings, which are for a period exceeding one year.
Interest Expense on Long-Term Loans from Banks	InterestExpenseShortTermLoans	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on long term borrowings from banks, which are for a period exceeding one year.
Interest Expense on Long-Term Loans from Others	InterestExpenseShortTermLoansBanks	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on long term borrowings from others, which are for a period exceeding one year.
Interest Expense on Short-Term Loans	InterestExpenseShortTermLoansOthers	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on short term borrowings, which are for a period not exceeding one year.
Interest Expense on Short-Term Loans from Banks	InterestExpenseDeposits	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on short term borrowings from banks, which are for a period not exceeding one year.
Interest Expense on Short-Term Loans from Others	InterestExpenseDebtSecurities	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on short term borrowings from others, which are for a period not exceeding one year.
Interest Expense on Deposits	InterestExpenseOtherBorrowings	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on deposits.
Interest Expense on Debt Securities	InterestLeaseFinancing	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)	Companies Act, 1956;117C;3		Interest expense incurred by the entity on debt securities.
Interest Expense on Other Borrowings	OtherInterestCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(v)			Interest expense incurred by the entity on other borrowings.
Interest on Lease Financing	DiscountingCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Interest expense incurred by the entity on assets acquired by way of lease.
Other Interest Charges	GuaranteeCommission	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Interest expense incurred by the entity not defined elsewhere.
Discounting Charges	OtherFinancingCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Discounting charges paid by entity for encashing bills receivable or other instruments showing receivables, with financial institutions, banks etc.
Guarantee Commission	ExchangeDifferenceInterestFinancialCharges	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Charges incurred by the entity for availing the guarantees from banks. Such charges are in form of commission payable to banks for giving guarantees on entities behalf.
Other Financing Charges	CapitalisationInterestFinancialExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Other charges incurred by the entity for availing the financing from banks or other financial institutions not defined elsewhere.
Exchange Difference on Interest and Financial Charges	CapitalisationSpecificInterestFinancialExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Gain  or loss arising on interest and financial charges paid by the entity, as a result of changes in foreign currency exchange rate.
Capitalisation of Interest and Financial Expenses	CapitalisationGeneralInterestFinancialExpenses	itemType	monetary	duration	Credit	TRUE	AS;16;23;b			Expenses on borrowings of the entity, like interest and financial expenses incurred towards purchase of an asset which is to be capitalised.
Capitalisation of Specific Interest and Financial Expenses	ShareInterestFinancialChargesJointVentures	itemType	monetary	duration	Credit	TRUE	AS;16;23;b	AS;16;10		Expenses on specifically borrowed funds, for purchase of asset and which is to be capitalised.
Capitalisation of General Interest and Financial Expenses	AppropriationsReserves	itemType	monetary	duration	Credit	TRUE	AS;16;23;b	AS;16;12		Expenses on generally borrowed funds for the purchase of asset and which is to be capitalised.
Share in Interest and Financial Charges of Joint Ventures	AppropriationsGeneralReserve	itemType	monetary	duration	Debit	TRUE	AS;27;13;b			Share of entity in interest and financial charges of joint ventures.
Appropriations	AppropriationsStatutoryReserve	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii)			Distribution of profits among various heads of accounts like dividend, dividend tax and reserves.
Appropriations to Reserves	AppropriationsCapitalReserve	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii) a			Transfer of current periods profit by the entity to various reserve accounts. Such reserves can be free reserves or restricted reserves.
Appropriations to General Reserve	AppropriationsCapitalRedemptionReserve	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vii) a			Transfer of current periods profit by the entity to general reserve, which is a free reserve.
Appropriations to Statutory Reserve	AppropriationsDebentureRedemptionReserve	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vii) a			Transfer of current periods profit by the entity to statutory reserve, which is a restricted reserve.
Appropriations to Capital Reserve	AppropriationsOtherReserves	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vii) a			Transfer of current periods profit by the entity to capital reserve, which can be used only for specified purposes.
Appropriations to Capital Redemption Reserve	AppropriationsEquityDividend	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vii) a			Transfer of current periods profit by the entity to capital redemption reserve, which can be used only for specified purposes.
Appropriations to Debenture Redemption Reserve	AppropriationsInterimDividend	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vii) a			Transfer of current periods profit by the entity to debenture redemption reserve, which can be used only for specified purposes.
Appropriations to Other Reserves	AppropriationsFinalDividend	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(vii) a			Transfer of current periods profit by the entity to reserve accounts not defined elsewhere, which can be a free reserve or restricted reserve.
Appropriations Equity Dividend	AppropriationsPreferredDividend	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity, which is to be distributed amongst equity shareholders as dividend.
Appropriations Interim Dividend	AppropriationsSpecialDividend	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			A part of profit of the entity, which is distributed amongst equity shareholders as Interim dividend.
Appropriations Final Dividend	AppropriationsDividendDistributionTax	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity, which is to be distributed amongst equity shareholders as final dividend.
Appropriations Preferred Dividend	AppropriationsEquityDividendDistributionTax	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity, which is to be distributed amongst preference shareholders as dividend.
Appropriations Special Dividend	AppropriationsPreferenceDividendDistributionTax	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity, which is to be distributed amongst shareholders as special dividend.
Appropriations for Dividend Distribution Tax	AmountTransferredfromGeneralReserve	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity towards tax liability on dividend distribution.
Appropriations for Equity Dividend Distribution Tax	AmountTransferredfromCapitalReserves	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity towards tax liability on equity dividend distribution.
Appropriations for Preference Dividend Distribution Tax	AmountTransferredSpecialSource	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xiv)			Setting aside a part of profit of the entity towards tax liability on preference dividend distribution.
Amounts Transferred from Reserves	AmountsTransferredfromOtherReserves	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii) b			Amount transferred from reserves to profit and loss account of the entity.
Amount Transferred from General Reserve	StockRawMaterials	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii) b	SEBI Listing Agreement;Clause 20;b		Amount transferred from general reserves to profit and loss account of the entity.
Amount Transferred from Capital Reserves	PurchaseRawMaterialsDuringYear	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii) b	SEBI Listing Agreement;Clause 20;b		Amount transferred from capital reserves to profit and loss account of the entity.
Amount Transferred from Special Source	IncidentalExpensesPurchaseRawMaterial	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii) b	SEBI Listing Agreement;Clause 20;b		Amount transferred from special reserves to profit and loss account of the entity.
Amounts Transferred from Other Reserves	TransferSaleRawMaterials	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii) b	SEBI Listing Agreement;Clause 20;b		Amount transferred from other reserves not defined elsewhere to profit and loss account of the entity.
Domestic Turnover Goods, Gross	ReturnRawMaterialsPurchased	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a		e-Forms;23ACA;B;I	Total sales revenue of an entity earned within the home country.
Domestic Sale of Manufactured Goods	AdjustmentsRawMaterials	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a		e-Forms;23ACA;B;I	Total sales revenue of an entity earned within the home country, from the sale of goods manufactured by the entity .
Domestic Sale of Traded Goods	StockPackingMaterials	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a		e-Forms;23ACA;B;I	Total sales revenue of an entity earned within the home country, from the sale of goods traded by the entity .
Export Turnover of Goods, Gross	PurchasePackingMaterialsDuringYear	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a		e-Forms;23ACA;B;I	Total sales revenue of an entity earned from international region.
Export Sale of Manufactured Goods	StockStoresSpares	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a		e-Forms;23ACA;B;I	Total sales revenue of an entity earned from international region, from the sale of goods manufactured by the entity .
Export sale of Traded goods	PurchaseStoresSparesDuringYear	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(i) a		e-Forms;23ACA;B;I	Total sales revenue of an entity earned from international region, from the sale of goods traded by the entity .
Domestic Revenue from Services	StockOtherMaterials	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c		e-Forms;23ACA;B;I	Revenue or income earned by the entity from sale of services within the home country.
Export Revenue from Services	PurchaseOtherMaterialsDuringYear	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c		e-Forms;23ACA;B;I	Revenue or income earned by the entity from sale of services provided in international region.
Revenue from Domestic Contracts	StockTradedGoods	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;7;38;a		Revenue earned by the entity from contracts undertaken in home country.
Revenue from Foreign Contracts	PurchaseTradedGoodsDuringYear	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) c	AS;7;38;a		Revenue earned by the entity from contracts undertaken in International region.
Profit (Loss) from Discontinuing Operations, Net	StockFinishedGoods	itemType	monetary	duration		TRUE	AS;24;32			Net Income or loss arising from the business segment which has been discontinued or will be discontinued.
Profit (Loss) from Discontinuing Operations, Gross	StockWorkinProgress	itemType	monetary	duration		TRUE	AS;24;32			Gross Income or loss arising from the business segment which has been discontinued or will be discontinued.
Tax Effect of on Income (Loss) from Discontinuing Operations	StockOtherInventories	itemType	monetary	duration		TRUE	AS;24;32;a			Tax effect of the income or loss of a business segment that has been discontinued or will be discontinued.
Tax Effect of on Sale or Disposal of Discontinuing Operations	ProfitLossBalance	itemType	monetary	duration		TRUE	AS;24;32;b			Tax effect of the gain or loss on sale of an asset in a business segment that has been discontinued or will be discontinued.
Receipt from Income from Investments, Trade	AmountAvailableAppropriations	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;i	AS;13;35;c (i)	It is the income received from trade investments of the entity, such investments are held for facilitating business operations.
Receipt from Income from Investments, Nontrade	AverageNumberSharesforBasicEarningsPerShare	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(xi) a	AS;9;13;i	AS;13;35;c (i)	It is the income received from investment of the entity, which are of non trade nature.
Capitalisation of Expenses	AdjustmentAverageNumberShares	itemType	monetary	duration	Credit	TRUE	AS;10;10.1			Aggregate of expenses paid by the entity, which are used in the construction of the assets.
Average Number of Shares for Diluted Earnings Per Share	AverageNumberSharesforDilutedEarningsPerShare	itemType	shares	duration		TRUE				Weighted average number of basic earning equity shares outstanding and weighted average number of equity shares which would be issued on the conversion of all the dilutive potential equity shares like convertible preference shares, convertible debentures etc, into equity shares.
Average Number of Shares for Basic Earnings Per Share	FaceValueEquityShares	itemType	shares	duration		TRUE				Number of equity shares outstanding at the beginning of the period, adjusted by the number of equity shares bought back or issued during the period, multiplied by time weighting factor i.e. number of days for which the specific shares are outstanding, in proportion to the total number of days in such period.
Adjustment to Average Number of Shares	DomesticTurnoverGoodsGross	itemType	shares	duration		TRUE				Adjustment to the weighted average number of basic earning equity shares for the dilutive potential equity shares.
Stock of Raw Materials	ExportTurnoverGoodsGross	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)		e-Forms;23ACA;B;I	Inventory of raw materials, which are used as input for the making of final product, owned by the entity.
Purchase of Raw Materials During Year	DomesticRevenueServices	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)		e-Forms;23ACA;B;I	Total purchases of the raw materials by the entity, during the period.
Incidental Expenses on Purchase of Raw Material	ExportRevenueServices	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)			Expenses incurred by the entity, in relation to purchase of raw materials.
Transfer or Sale or Raw Materials	RevenueDomesticContracts	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)			Sale or transfer of raw materials during the period, by the entity without any processing.
Return of Raw Materials Purchased	RevenueForeignContracts	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)			Return of the raw materials purchased by the entity.
Adjustments to Raw Materials	TaxEffectIncomeLossDiscontinuingOperations	itemType	monetary	duration		TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (1)			Other adjustments to raw materials during the period.
Stock of Packing Materials	TaxEffectSaleDisposalDiscontinuingOperations	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			Inventory of material used for packing the manufactured products by the entity, in order to protect them from external factors such as climate, dust etc.
Purchase of Packing Materials During Year	ReceiptIncomeInvestmentsTrade	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			Total purchases of the packing materials during the period.
Stock of Stores and Spares	ReceiptIncomeInvestmentsNontrade	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) a		e-Forms;23ACA;B;I	Inventory of supplies of materials and equipments in hand, owned by an entity.
Purchase of Stores and Spares During Year	CapitalisationExpenses	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(x) a		e-Forms;23ACA;B;I	Total purchases of the stores and spares during the period.
Stock of Other Materials	IncomeStatementByNaturePresentation	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			Inventory of materials, not defined elsewhere, which are used by the entity in business operations.
Purchase of Other Materials During Year	TotalIncomePresentation	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			Total purchases of the materials, not defined elsewhere, during the period.
Stock of Traded Goods	OperatingRevenueNetPresentation	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) b			Inventory of goods, which are used for trading purpose by the entity.
Purchase of Traded Goods During Year	OperatingRevenueGrossPresentation	itemType	monetary	duration	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) b	SEBI Listing Agreement;Clause 41;Annexure-I		Total purchases of the trading goods, made by the entity, during the period.
Stock of Finished Goods	RevenueSaleGoodsGrossPresentation	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a (2)			Inventory of finished goods, which are manufactured by the entity.
Stock of Work-in-Progress	RevenueServicesGrossPresentation	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(iii)			Inventory of goods owned by the entity and which are in the process of production having already used an amount of raw materials, labour and other attributable costs.
Stock of Other Inventories	RevenueLogisticsTransportServicesPresentation	itemType	monetary	instant	Debit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ii) a			Inventory of other goods owned by the entity, used in the process of production, not defined elsewhere.
Amount Available for Appropriations	RevenueInformationTechnologyServicesPresentation	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(viii)			Credit balance in profit and loss account available for transfer to various reserves and for distribution of dividends to the shareholders.
Profit (Loss) Balance	RevenueIntangibleAssetsPresentation	itemType	monetary	instant	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3			Balance of profit and loss account as on the opening or ending period.
Face Value of Equity Shares	DutiesTaxesCollectedPresentation	itemType	monetary	duration		TRUE	AS;20;48;(ii) c			Value of equity shares appearing on the share certificate or any other document entitling ownership in the entity
Excess Provisions Written Back	OtherIncomePresentation	itemType	monetary	duration	Credit	TRUE	Companies Act, 1956;Schedule VI;Part II;3(ix)			Excess of the provisions created earlier, written back.
Income Statement, By Nature - Presentation	IncomeStatementByNaturePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Total Income - Presentation	TotalIncomePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Operating Revenue, Net - Presentation	OperatingRevenueNetPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Operating Revenue, Gross - Presentation	OperatingRevenueGrossPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Revenue from Sale of Goods, Gross - Presentation	RevenueSaleGoodsGrossPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Revenue from Services, Gross - Presentation	RevenueServicesGrossPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Revenue from Logistics and Transport Services - Presentation	RevenueLogisticsTransportServicesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Revenue from Information Technology Services - Presentation	RevenueInformationTechnologyServicesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Revenue from Intangible Assets - Presentation	RevenueIntangibleAssetsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Duties and Taxes Collected - Presentation	DutiesTaxesCollectedPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Other Income - Presentation	OtherIncomePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipt from Income from Investments - Presentation	ReceiptIncomeInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipt from Income from Long-Term Investments - Presentation	ReceiptIncomeLongTermInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipt from Interest on Long-Term Investments - Presentation	ReceiptInterestLongTermInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipt from Dividend on Long-Term Investments - Presentation	ReceiptDividendLongTermInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipt from Income from Current Investments - Presentation	ReceiptIncomeCurrentInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipt from Interest on Current Investments - Presentation	ReceiptInterestCurrentInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipts from Dividend on Current Investments - Presentation	ReceiptsDividendCurrentInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Profit on Sale or Redemption of Investments - Presentation	ProfitSaleRedemptionInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Profit on Sale or Disposal of Fixed Assets - Presentation	ProfitSaleDisposalFixedAssetsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Receipts from Intangible Assets - Presentation	ReceiptsIntangibleAssetsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Total Expenditure - Presentation	TotalExpenditurePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consumption of Materials and Changes in Inventories - Presentation	ConsumptionMaterialsChangesInventoriesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consumption of Raw and Other Materials - Presentation	ConsumptionRawOtherMaterialsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consumption of Raw Materials - Presentation	ConsumptionRawMaterialsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consumption of Packing Materials - Presentation	ConsumptionPackingMaterialsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consumption of Stores and Spares - Presentation	ConsumptionStoresSparesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consumption of Other Materials - Presentation	ConsumptionOtherMaterialsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Cost of Traded Goods - Presentation	CostTradedGoodsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Increase (Decrease) in Inventories - Presentation	IncreaseDecreaseInventoriesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Increase (Decrease) in Finished Goods - Presentation	IncreaseDecreaseFinishedGoodsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Increase (Decrease) in Work-in-Progress - Presentation	IncreaseDecreaseWorkinProgressPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Increase (Decrease) in Other Inventories - Presentation	IncreaseDecreaseOtherInventoriesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Contract Cost - Presentation	ContractCostPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Overhead Costs Apportioned to Contracts - Presentation	OverheadCostsApportionedContractsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Manufacturing and Other Operating Expenses - Presentation	ManufacturingOtherOperatingExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Manufacturing and Service Costs - Presentation	ManufacturingServiceCostsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Cost of Repairs and Maintenance - Presentation	CostRepairsMaintenancePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Cost of Information Technology - Presentation	CostInformationTechnologyPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Cost of Transportation - Presentation	CostTransportationPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Cost of Taxes and Other Levies By Government and Local Authorities - Presentation	CostTaxesOtherLeviesByGovernmentLocalAuthoritiesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Employee Related Expenses - Presentation	EmployeeRelatedExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Employees Remuneration and Benefits - Presentation	EmployeesRemunerationBenefitsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Retirement Benefits - Presentation	RetirementBenefitsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Administrative, Selling and Other Expenses - Presentation	AdministrativeSellingOtherExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Administrative and General Expenses - Presentation	AdministrativeGeneralExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Auditors Remuneration - Presentation	AuditorsRemunerationPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Consultancy Fees to Auditors - Presentation	ConsultancyFeesAuditorsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Directors Remuneration - Presentation	DirectorsRemunerationPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Selling and Distribution Expenses - Presentation	SellingDistributionExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Net Provisions Charged - Presentation	NetProvisionsChargedPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Write-off of Assets and Liabilities - Presentation	WriteoffAssetsLiabilitiesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Miscellaneous Expenditure Written off - Presentation	MiscellaneousExpenditureWrittenoffPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Shares and Debentures Issue Written off - Presentation	SharesDebenturesIssueWrittenoffPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Discount on Issue of Shares and Debentures Written off - Presentation	DiscountIssueSharesDebenturesWrittenoffPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Loss on Sale or Redemption of Investments - Presentation	LossSaleRedemptionInvestmentsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Loss on Sale or Disposal of Fixed Assets - Presentation	LossSaleDisposalFixedAssetsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Research and Development Expenditure - Presentation	ResearchDevelopmentExpenditurePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Depreciation, Amortisation and Impairment - Presentation	DepreciationAmortisationImpairmentPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Depreciation and Amortisation Expenses - Presentation	DepreciationAmortisationExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Impairment on Fixed Assets - Presentation	ImpairmentFixedAssetsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Reversal of Impairment on Fixed Assets - Presentation	ReversalImpairmentFixedAssetsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Interest and Financial Charges - Presentation	InterestFinancialChargesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Interest Expense on Borrowings - Presentation	InterestExpenseBorrowingsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Interest Expense on Long-Term Loans - Presentation	InterestExpenseLongTermLoansPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Interest Expense on Short-Term Loans - Presentation	InterestExpenseShortTermLoansPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Capitalisation of Interest and Financial Expenses - Presentation	CapitalisationInterestFinancialExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Nonrecurring Income (Expense), Net - Presentation	NonrecurringIncomeExpenseNetPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Income (Loss) from Discontinuing Operations - Presentation	IncomeLossDiscontinuingOperationsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Provision for Taxation - Presentation	ProvisionTaxationPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Extraordinary Items, Net of Tax - Presentation	ExtraordinaryItemsNetTaxPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Prior Period Items, Net of Tax - Presentation	PriorPeriodItemsNetTaxPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Share of Earnings in Associates and Joint Ventures - Presentation	ShareEarningsAssociatesJointVenturesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Amounts Transferred from Reserves - Presentation	AmountsTransferredReservesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Appropriations - Presentation	AppropriationsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Appropriations to Reserves - Presentation	AppropriationsReservesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Appropriations Equity Dividend - Presentation	AppropriationsEquityDividendPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Appropriations for Dividend Distribution Tax - Presentation	AppropriationsDividendDistributionTaxPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Basic Earnings Per Share - Presentation	BasicEarningsPerSharePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Diluted Earnings Per Share - Presentation	DilutedEarningsPerSharePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Average Number of Shares for Diluted Earnings Per Share - Presentation	AverageNumberSharesforDilutedEarningsPerSharePresentation	TRUE	itemType	string	duration		TRUE	XBRL
Income Statement, By Function - Presentation	IncomeStatementByFunctionPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Gross Profit - Presentation	GrossProfitPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Cost of Goods and Services - Presentation	CostGoodsServicesPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Tax Effect of Discontinuing Operations - Presentation	TaxEffectDiscontinuingOperationsPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Domestic Turnover Goods, Gross - Presentation	DomesticTurnoverGoodsGrossPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Export Turnover of Goods, Gross - Presentation	ExportTurnoverGoodsGrossPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Revenue from Contract - Presentation	RevenueContractPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Profit (Loss) from Discontinuing Operations, Net - Presentation	ProfitLossDiscontinuingOperationsNetPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Profit (Loss) from Discontinuing Operations, Gross - Presentation	ProfitLossDiscontinuingOperationsGrossPresentation	TRUE	itemType	string	duration		TRUE	XBRL
Capitalisation of Expenses - Presentation	CapitalisationExpensesPresentation	TRUE	itemType	string	duration		TRUE	XBRL