SEGMENTAL INFORMATION Clause Samples

SEGMENTAL INFORMATION. The Company applies Statement of Financial Accounting Standard No. 131 (`SFAS 131'), Disclosures about Segments of an Enterprise and Related Information. SFAS 131 establishes standards for reporting information about operating segments in annual financial statements and requires selected information about operating segments in interim financial reports issued to stockholders. It also establishes standards for related disclosures about products and services, and geographic areas. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. The Company's chief operating decision-making group is the board of directors. The operating segments are managed separately because each operating segment represents a strategic business unit that offers different products and services in different markets. We operate in two main segments: Cable and Content. The Cable segment of our business can be subdivided, for revenue purposes only, between four product ranges: Cable Television, Consumer Telephony, Internet and other, and Business Services. The Internet and other unit comprises internet sales and, in 2002, sales of cable publications. The Content segment provides entertainment content, interactive and transactional services to the UK pay-television broadcasting market. The accounting policies of the operating segments are the same as those described in the summary of significant accounting policies in our financial statements. -------------------------------------------------------------------------------- TELEWEST COMMUNICATIONS PLC US GAAP UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS -------------------------------------------------------------------------------- NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The following table presents summarized financial information relating to the reportable segments for the three-month periods ended March 31, 2003 and 2002, respectively: UNAUDITED SEGMENTAL INFORMATION -------------------------------------------------------------------------------- TELEWEST COMMUNICATIONS PLC US GAAP UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS -------------------------------------------------------------------------------- NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS -...

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SEGMENTAL INFORMATION. The directors consider there to be one class of business, being consulting engineers. Geographical analyses of turnover, profit on ordinary activities before taxation and net assets/(liabilities) are set out below: United Kingdom 224,834 230,951 East Asia 18,379 13,976 North America 49,532 52,093 Central and South America 11,019 8,661 Middle East 148,229 121,825 Europe (excluding United Kingdom) 21,532 18,785 South Asia 8,910 5,525 Africa 3,519 2,606 Australia 20,612 12,917 Geographical segmentation of turnover by destination is not materially different from turnover by origin. United Kingdom 21,481 23,691 East Asia (44 ) ▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇▇ (364 ) (5,372 Central and South America (484 ) ▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇ 13,420 (4,027 Europe (excluding United Kingdom) (1,444 ) 922 South Asia (930 ) 56 Africa (147 ) ▇▇▇ ▇▇▇▇▇▇▇▇▇ (3,552 ) (3,985 ) Net interest excluding exchange loss on foreign currency borrowings (4,872 ) (72 Common costs (6,719 ) — United Kingdom 50 327 East Asia 3,705 4,482 North America 31,592 30,605 Central and South America 2,157 2,285 Middle East 37,821 30,181 Europe (excluding United Kingdom) 3,764 1,800 South Asia 1,987 1,394 Africa 449 ▇▇▇ ▇▇▇▇▇▇▇▇▇ 2,935 4,245 Unallocated net assets (79,535 ) (57,068 ) * Restated to correctly reflect the allocation of net assets. Common costs relate to the provision made for a guarantee liability as described in note 19. Unallocated net assets consist of the pension scheme liabilities as described in note 33 and the provision for a guarantee liability as described in note 19.

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SEGMENTAL INFORMATION. In accordance with IND AS 108 “Operating segment” - The Company used to present the segment information identified on the basis of internal report used by the Company to allocate resources to the segment and assess their performance. Since the Company had only one type of Segment and hence disclosure not required. The Company is mainly engaged in real estate activities catering to Indian Customer Accordingly, Managing Director and Joint Managing Director (act as the ‘Chief Operational Decision Maker’ as defined in Ind AS 108) monitors the operating results of the company’s business for the purpose of making decisions about resource allocation and performance assessment. Based on the results & financial information regularly reviewed, the company has identified 2 reportable segments viz Property & Related services and Hospitality Services as per IND AS 108. A Revenue Revenue From Operations Other Income Total 7,472,938 7,472,938 5,666,168 5,666,168 10,685,629 10,685,629 8,682,836 8,682,836 18,158,567 18,158,567 14,349,004 14,349,004 B C Results Profit before tax and Interest (3,641,163) (6,308,255) (15,627,485) (14,800,189) (19,268,648) (21,108,444) Less: Interest - - - - - - Profit Before Tax & Exceptional Item (3,641,163) (6,308,255) (15,627,485) (14,800,189) (19,268,648) (21,108,444) Exceptional Item - - - - - - Profit after Exceptional Item & Before Tax (3,641,163) (6,308,255) (15,627,485) (14,800,189) (19,268,648) (21,108,444) Less: Provision for Tax - - Net Profit after Tax from continuing operations (3,641,163) (6,308,255) (15,627,485) (14,800,189) (19,268,648) (21,108,444) Net Profit / (Loss) for the period (3,641,163) (6,308,255) (15,627,485) (14,800,189) (19,268,648) (21,108,444) Other Information Segment Assets 180,190,650 186,396,957 26,836,957 40,962,795 Segment Liabilities 84,600,540 71,734,124 44,304,546 28,633,115 Financial instrument by category The carrying value and fair value of financial instrument by categories as of 31 March 2021 were as follows Cash and cash equivalents 248,368 - - 248,368 248,368 Other bank balance - - - - - Trade receivables 1,228,985 - - 1,228,985 1,228,985 Other financial assets 14,886,620 - - 14,886,620 14,886,620 Loans - - - - - Investments 500,000 - - 500,000 500,000 16,863,972 - - 16,863,972 16,863,972 Short term borrowing 24,889,856 - - 24,889,856 24,889,856 Trade and other payables 7,734,880 - - 7,734,880 7,734,880 Other financial liabilities 23,722,426 - - 23,722,426 23,722,426 56,347,162 - - 56,347,162 56...

SEGMENTAL INFORMATION. For management purposes, the Group is currently divided into two divisions, manufacture and distribution, wholesale and retail of ladies’ intimate apparel, principally brassieres. An analysis of the Group’s turnover and profit from operations by business segments during the period was as follows: (Unaudited) (Unaudited) HK$’000 HK$’000 HK$’000 HK$’000 Manufacture Distribution, wholesale and retail 387,989 14,440 410,840 15,404 32,733 (1,082) 38,341 (409) 402,429 426,244 31,651 37,932 Unallocated corporate expenses (4,038) (4,888) 27,613 33,044 An analysis of the Group’s turnover and profit from operations by geographical segments during the period was as follows: (Unaudited) (Unaudited) HK$’000 HK$’000 HK$’000 HK$’000 United States of America 285,158 302,607 24,057 28,241 Europe 48,338 56,666 4,078 5,288 Asia (excluding Hong Kong) 39,205 33,228 2,441 2,466 Australia and New Zealand 18,901 20,852 1,595 1,946 Hong Kong 10,827 12,891 (520) (9) 402,429 426,244 31,651 37,932 Unallocated corporate expenses (4,038) (4,888) 27,613 33,044 Included in other revenue is a gain on disposal of investment in securities of HK$813,000 (2000: nil), interest income of HK$505,000 (2000: HK$533,000) and service income of HK$1,881,000 (2000: nil).

SEGMENTAL INFORMATION. The directors consider there to be one class of business. Geographical analyses of turnover, profit on ordinary activities before taxation and net assets / (liabilities) are set out below: United Kingdom 230,951 208,415 Europe (excluding United Kingdom) 18,785 15,958 East Asia 13,976 14,500 North America 52,093 44,142 Central and South America 8,661 6,153 Middle East 121,825 82,698 South Asia 5,525 5,160 Africa 2,606 3,757 Australia 12,917 7,358 Geographical segmentation of turnover by destination is not materially different from turnover by origin. United Kingdom 23,691 23,012 Europe (excluding United Kingdom) 922 531 East Asia 101 (594 ) North America (5,372 ) 4,086 Central and South America 719 (502 ) Middle East (4,027 ) 1,295 South Asia 56 (941 ) Africa 336 (150 ) Australia (3,985 ) 1,623 Net interest excluding exchange (loss) / gain on foreign currency borrowings (72 ) 531 United Kingdom 1,330 1,098 Europe (excluding United Kingdom) 445 244 East Asia 1,109 ▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇▇ 7,570 3,401 Central and South America 565 24 Middle East 6,216 2,640 South Asia 345 168 Africa 124 57 Australia 1,050 245 Auditors’ remuneration for audit—group 177 177 Auditors’ remuneration for other services—group 164 67 Depreciation of tangible fixed assets—owned 7,754 6,184 —leased 94 189 Amortisation of goodwill 1,392 1,145 Increase in bad debt provisions 12,061 1,418 Property Impairment 2,453 — Pension curtailment gain — (5,119 Profit on sale of tangible fixed assets 221 (15 ) Exchange losses/(gains) (3,652 ) (1,177 ) Operating leases Plant and machinery 1,061 1,060 Other 5,493 5,462 The group audit fee includes £10,000 (2007: £10,000) in respect of the company. Non-audit fees comprise tax services of £110,000 (2007: £59,000) and other services of £54,000 (2007: £8,000) Underlying profit of

SEGMENTAL INFORMATION. The Group’s turnover and contribution to loss from operations for the year ended 31st December, 2000, analysed by principal activities, are set out in the note 5 to the financial statements.

SEGMENTAL INFORMATION. The analysis of the Group’s turnover by principal activities and geographical locations and loss from operations by principal activities dur ing the financial year are as follows: Contribution to Group turnover loss from operations 2000 1999 2000 1999 By principal activities $’000 $’000 $’000 $’000 Live and fresh foodstuffs distribution 1,444,350 1,537,578 12,828 25,569 Supermarket operations 708,787 756,154 (124,038) (118,126) Farming and feed production 167,095 162,016 4,096 3,529 Trading of foodstuffs 46,910 73,202 (2,296) (23,047) Unallocated corporate expenses – – (43,567) (55,184) Other corporate revenue – – 39,737 3,852 2,367,142 2,528,950 (113,240) (163,407) Tinplating 397,056 335,463 35,632 43,879 2,764,198 2,864,413 (77,608) (119,528)