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&2') - - PowerPoint PPT Presentation


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AS No. Short Title Corporate Non- Corporate tities Non-SMC SMC Level I Level II Level III 1

Accounting Policies

Y Y Y Y Y 2

Inventories

Y Y Y Y Y 3

Cash Flow

Y N Y N N 4

Events after Balance Sheet date

Y Y Y Y Y 5

Prior Period Items & Policies

Y Y Y Y Y

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Prior Period Items & Policies

Y Y Y Y Y 6

Depreciation

Y Y Y Y Y 7

Construction

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Revenue

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Fixed Assets

Y Y Y Y Y 11

Foreign Exchange

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Government Grants

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Amalgamations

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Employee Benefits

Y Partly Y Partly Partly

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Segment

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Y Y Y Y N 19

Leases

Y Partly Y Partly Partly 20

Earning Per Share

Y Partly Y Partly Partly 21

Consolidation

Y (listed) N Y (listed) N N

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Y Y Y Y Y 23

Consolidated Statements

Y (listed) N Y (listed) N N 24

Discontinuing Operation

Y Y Y Y N 25

Interim Reporting

Y (listed) N** Y (listed) N** N** 26

Intangible Assets

Y Y Y Y Y 27

Interest in Joint Ventures

Y (listed) N Y (listed) N N 28

Impairment

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Contingency

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Financial Instruments

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