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3. Other Information
(a) Assets
Segment Assets 25,000 15,000 40,000
Investments 5,000
Unallocated assets 5,000
Total Assets 50,000
(b) Liabilities/Shareholder’s funds
Segment liabilities 15,000 5,000 20,000

Unallocated liabilities 10,000
Share capital 5,000
Reserves and surplus 15,000
Total liabilities / shareholder’s funds 50,000
(c) Others
Capital Expenditure 2,500 1,000 3,500
Depreciation 500 150 650
(2) Geographical Information
(Rs in lakh)
India Outside India Total
Revenue 1,43,500 15,000 1,58,500
Segment assets 35,000 5,000 40,000
Capital expenditure 3,500 - 3,500
Note: Segment revenue, results, assets and liabilities include the respective amounts identifiable to each of the

segments.
Notes:
(i) The operating segments have been identified in line with the Ind AS 108, taking into account the nature
of product, organisation structure, economic environment and internal reporting system.
(ii) Segment revenue, results, assets and liabilities include the respective amounts identifiable to each of the

segments. Unallocable assets include unallocable fixed assets and other current assets. Unallocable liabilities
include unallocable current liabilities and net deferred tax liability.
(iii) Corresponding figures for previous year have not been provided. However, in a practical scenario the
corresponding figures would need to be given.

Q6 (November20 – 6 Marks) – (Similar to Q3)

John Limited has identified for segments for which revenue data is given as per below:
External Sale Internal Sale Total (₹)
(₹) (₹)
Segment A 4,00,000 Nil 4,00,000
Segment B 80,000 Nil 80,000
Segment C 90,000 20,000 1,10,000
Segment D 70,000 6,20,000 6,90,000
Total sales 6,40,000 6,40,000 12,80,000
The following additional information is available with respect to John Limited:
Segment C is a high growing business and management expects that this segment to make a significant

contribution to external revenue in coming years.
25. 7