AS 17 – SEGMENT REPORTING
AS 17 – SEGMENT REPORTING Applicability AS 17, on segment reporting is mandatory in respect of accounting periods commencing on or after 1-4-2001 in respect of enterprises (a) whose equity or debt securities are listed on a stock exchange in India or in process of listing on stock exchange or (b) all other enterprises whose
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VALUES ANDValue
www.zespri.com17. Provisions and insurance liabilities 89 18. Reconciliation of net profit after taxation with net cash from operating activities 90 19. Contingent assets and liabilities 90 20. Loans and borrowings 91 21. Related party transactions 92 22. Events occurring after balance date 93 23. Group segment results 93 5 CONTENTS