In case of segment reporting (AS-17) by bank,Asset, Liabilties under the catogary of Other Banking Business are allocated to the wholesale and retail segment in the ratio of advances under respective segments,than why expenditure under Other Banking Business are reported under wholesale and retail segments in proportion to the (Advance + DEPOSIT) as per guideline of SBH ?
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segment reporting by bank
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As per AS17, Segment assests are the assets which r directly attributable to a particular segment or may attributable on some reasonable basis.so as per my opinion mgmt is correct.
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