HBL Power: Signs of change

Collaborators Corner
248

If you reverse the impact of that shift, it still looks like the unallocated asset base has increased by ~106cr, which is still decent

249

Unallocated assets are most probably corporate Assets. As per IND AS 108: Operating Segments The financial criteria for reportable segments are primarily determined by the “10% Threshold” rule. A segment is considered reportable if it meets any one of the following three quantitative thresholds.

  1. The 10% Revenue Test
  2. The 10% Profit or Loss Test
  3. The 10% Asset Test