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(a) Assets
Segment Assets 2,500 1,500 4,000
Investments 500
Unallocated assets 500
Total Assets 5,000
(b) Liabilities/Shareholder’s funds
Segment liabilities 1,500 500 2,000
Unallocated liabilities 1,000
Share capital 500
Reserves and surplus 1,500
Total liabilities / shareholder’s funds 5,000
(c) Others
Capital Expenditure (250) (100)
Depreciation (50) (15)
Geographical Information (Rs. in
lakh)
India Outside India Total
Revenue 12,750 3,100 15,850
Segment assets 4,500 500 5,000
Capital expenditure (250 + 100) 350 350
25. 11
