Identifying reportable segments
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- Bu səhifədəki naviqasiya:
- REVENUE INFORMATION ABOUT BUSINESS SEGMENTS (NOTE xx) (All amounts in Rs. lakhs) Paper Products Office Products Publishing
- Paper Products Office Products Publishing Other Operations Eliminations Consolidated Total
- OTHER INFOR- MATION
- Note xx-Business and Geographical Segments (amounts in Rs. lakhs)
| Illustration III
Illustrative Segment Disclosures This illustration does not form part of the Accounting Standard. Its purpose is to illustrate the application of paragraphs 38-59 of the Accounting Standard. This illustration illustrates the segment disclosures that this Standard would require for a diversified multi-locational business enterprise. This example is intentionally complex to illustrate most of the provisions of this Standard. REVENUE INFORMATION ABOUT BUSINESS SEGMENTS (NOTE xx) (All amounts in Rs. lakhs) Paper Products Office Products Publishing Other Operations Eliminations Consolidated Total Current Previous Current Previous Current Previous Current Previous Current Previous Current Previous Year Year Year Year Year Year Year Year Year Year Year Year External 55 50 20 17 19 16 7 7 sales Inter- 15 10 10 14 2 4 2 2 (29) (30) segment sales Total 70 60 30 31 21 20 9 9 (29) (30) 101 90 Revenue Paper Products Office Products Publishing Other Operations Eliminations Consolidated Total Current Previous Current Previous Current Previous Current Previous Current Previous Current Previous Year Year Year Year Year Year Year Year Year Year Year Year RESULT Segment 20 17 9 7 2 1 0 0 (1) (1) 30 24 result Unallocated (7) (9) corporate expenses Operating 23 15 profit Interest (4) (4) expense Interest 2 3 income Income (7) (4) taxes Profit from 14 10 ordinary activities Paper Products Office Products Publishing Other Operations Eliminations Consolidated Total Current Previous Current Previous Current Previous Current Previous Current Previous Current Previous Year Year Year Year Year Year Year Year Year Year Year Year Extraord- (3) (3) inary loss: uninsured earthquake damage to factory Net profit 14 7 OTHER INFOR- MATION Segment 54 50 34 30 10 10 10 9 108 99 assets Unallocated 67 56 corporate assets Total 175 155 assets Segment 25 15 8 11 8 8 1 1 42 35 liabilities Paper Products Office Products Publishing Other Operations Eliminations Consolidated Total Current Previous Current Previous Current Previous Current Previous Current Previous Current Previous Year Year Year Year Year Year Year Year Year Year Year Year Unallocated 40 55 corporate liabilities Total 82 90 liabilities Capital 12 10 3 5 5 4 3 expenditure Depre- 9 7 9 7 5 3 3 4 ciation Non-cash 8 2 7 3 2 2 2 1 expenses other than depre- ciation Note xx-Business and Geographical Segments (amounts in Rs. lakhs) Business segments: For management purposes, the Company is organised on a worldwide basis into three major operating divisions-paper products, office products and publishing — each headed by a senior vice president. The divisions are the basis on which the company reports its primary segment information. The paper products segment produces a broad range of writing and publishing papers and newsprint. The office products segment manufactures labels, binders, pens, and markers and also distributes office products made by others. The publishing segment develops and sells books in the fields of taxation, law and accounting. Other operations include development of computer software for standard and specialised business applications. Financial information about business segments is presented in the above table (from page 261 to page 264). Geographical segments: Although the Company’s major operating divisions are managed on a worldwide basis, they operate in four principal geographical areas of the world. In India, its home country, the Company produces and sells a broad range of papers and office products. Additionally, all of the Company’s publishing and computer software development operations are conducted in India. In the European Union, the Company operates paper and office products manufacturing facilities and sales offices in the following countries: France, Belgium, Germany and the U.K. Operations in Canada and the United States are essentially similar and consist of manufacturing papers and newsprint that are sold entirely within those two countries. Operations in Indonesia include the production of paper pulp and the manufacture of writing and publishing papers and office products, almost all of which is sold outside Indonesia, both to other segments of the company and to external customers. Sales by market: The following table shows the distribution of the Company’s consolidated sales by geographical market, regardless of where the goods were produced: Yüklə 301,72 Kb. Dostları ilə paylaş:
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