in a Dynamic Environment - Domain-b

Annual Report 2008-0911) The useful life of computer equipment of the Company has been reviewed by the management and the originalestimate of the useful life of these assets has been revised to four years. The unamortised depreciable amount ischarged over the revised remaining useful life of these assets. Consequently, depreciation for the year ended March31, 2009 is lower and the profit before tax for the period is higher by Rs. 181.96 crores.12) Segment ReportingThe Company has identified geographic segments as its primary segment and industry segments as its secondarysegment.Geographic segments of the Company are Americas, Europe, India and Others.Secondary segments of the Company are Banking, Financial Services and Insurance (BFSI), which are considered assingle segment, Manufacturing, Retail and Distribution, Telecom and Others. Others comprise Transportation, LifeSciences and Healthcare, Energy and Utilities, s-Governance, Media and Entertainment, Travel and Hospitality servicesand sale of products.Revenue and expense directly attributable to segments are reported under each reportable segment. Expenses incurredin India on behalf of other segments and not directly identifiable to each reportable segment have been allocated toeach segment on the basis of associated revenues of each segment. All other expenses which are not attributable orallocable to segments have been disclosed as unallocable expenses.Assets and liabilities that are directly attributable to segments are disclosed under each reportable segment. All otherassets and liabilities are disclosed as unallocable. Fixed assets have not been allocated to primary and secondary segmentsas these are used interchangeably between segments.Year ended March 31, 2009Particulars Geographic Segment (Rs. in crores)Americas Europe India Others TotalRevenue 12717.81 6487.58 1710.98 1487.63 22404.0010242.35 5331.79 1590.47 1125.24 18289.85Identified operating expenses 7262.26 3457.88 1328.26 914.73 12963.135831.69 2713.96 1169.41 698.40 10413.46Allocated expenses 1423.19 683.53 248.29 182.33 2537.341388.85 758.33 191.93 113.60 2452.71Segment result 4032.36 2346.17 134.43 390.57 6903.533021.81 1859.50 229.13 313.24 5423.68Unallocable expenses (net) 1307.601109.64Operating income 5595.934314.04Other income, (net) (456.24)689.82Profit before taxes 5139.695003.86Tax expense 443.48495.10Net profit for the year 4696.214508.76As at March 31, 2009Americas Europe India Others TotalSegment assets 910.13 2002.84 1700.79 954.84 5568.601370.16 1985.14 1380.21 739.32 5474.83Unallocable assets 12972.439241.28Total assets 18541.0314716.11140