segment reporting as 17

AS-17 Segment Reporting issued by ASB of ICAI has the following guidelines on identifying reportable segments: Guideline # 1. 41. Such changes can have a significant impact on the segment information reported but will not change aggregate financial information reported for the enterprise. feel free to call us +91-9319459510 info@companyvakil.com, October 9, 2018 July 9, 2019. A business segment or geographical segment should be identified as a reportable segment if: (a) Its revenue from sales to external customers and from transactions with other segments is 10 per cent or more of the total revenue, external and internal, of all segments; or. Organisational and management structure of an enterprise and its internal financial reporting system normally provide the best evidence of the predominant source of risks and returns of the enterprise for the purpose of its segment reporting. In such a case, entreprise should also record revenue fro sale to external customers for each customer based geographical segment. A geographical segment is a distinguishable component of an enterprise that is engaged in providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments. Therefore, except in rare circumstances, an enterprise will report segment information in its financial statements on the same basis as it reports internally to top management. If a single financial report contains both consolidated financial statements and the separate financial statements of the parent, segment information need be presented only on the basis of the consolidated financial statements. List of Level I Enterprises: 1. 55. (d) Special risks associated with operations in a particular area; A reportable segment is a business segment or a geographical segment identified on the basis of foregoing definitions for which segment information is required to be disclosed by this Statement. Such disclosure is not intended to change the classification of any such items of revenue or expense from ordinary to extraordinary or to change the measurement of such items. Segment revenue, segment expense, segment assets and segment liabilities are determined before intra-enterprise balances and intra-enterprise transactions are eliminated as part of the process of preparation of enterprise financial statements, except to the extent that such intra-enterprise balances and transactions are within a single segment. https://quickbooks.intuit.com/in/resources/accounting-taxes/accounting-standard-17/. An example of a measure of segment performance above segment result in the statement of profit and loss is gross margin on sales. revenue from sales to external customers and from transactions with other segments is 10% or more of the total revenue of all segments. There can be two possibilities: The entreprise can consider business segments as its primary segment reporting format and geographic segments as its secondary format. An enterprise should disclose the following for each reportable segment: (a) Segment revenue, classified into segment revenue from sales to external customers and segment revenue from transactions with other segments; (c) Total carrying amount of segment assets; (e) Total cost incurred during the period to acquire segment assets that are expected to be used during more than one period (tangible and intangible fixed assets); (f) Total amount of expense included in the segment result for depreciation and amortisation in respect of segment assets for the period; and. Objective : The objective of this Standard is to establish principles for reporting financial information, about the different types of products and services an enterprise produces and the different geographical areas in which it operates. Note: It is clarified that individual housing loans will also form part of Retail Banking segment for the purpose of reporting under AS-17. This is the case when risk and returns of an entreprise get majorly affected both by differences in products and services it produces and by differences in geographical areas in which it operates. The objective of this Statement is to establish principles for reporting financial information, about the different types of products and services an enterprise produces and the different geographical areas in which it operates. 24. Business and geographical segments of an enterprise for external reporting purposes should be those organisational units for which information is reported to the board of directors and to the chief executive officer for the purpose of evaluating the unit’s performance and for making decisions about future allocations or resources, except as provided in paragraph. Segment result is segment revenue less segment expense. As 17 - Segment Reporting - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. In measuring and reporting segment revenue from transactions with other segments, inter-segment transfers should be measured on the basis that the enterprise actually used to price those transfers. (i) Enterprises whose equity or debt securities are listed on a recognized stock exchange in India, and enterprises that are in the process of issuing equity or debt securities that will be listed on a recognized stock exchange in India as evidenced by the board of director’s relation in this regard. There is another case where the primary format of segment reporting is geographical segments based on location of customers. Please contact your financial or legal advisors for information specific to your situation. accounting standard - 17 segment reporting j.p., kapur & uberai Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Segment assets do not include assets used for general enterprise or head-office purposes. Require the disclosures in Topic 280, Segment Reporting, to be reported in a … (c) If such an internally reported lower-level segment meets the definition of business segments or geographical segment based on the factors in paragraph 5, the criteria in paragraph 27 for identifying reportable segments should be applied to that segment. The reporting requirements for the primary and secondary segments are different. This Standard comes into effect in respect of accounting periods commencing on or after 1.4.2001 and is mandatory in nature, from that date, in respect of the following. Accordingly, paragraph 20(b) requires the directors and management of the enterprise to determine whether the risks and returns of the enterprise are more product/service driven or geographically driven and to accordingly choose business segments or geographical segments as the primary basis of segment reporting. 21. The dominant source and nature of risks and returns of an enterprise should govern whether its primary segment reporting format will be business segments or geographical segments. 4. This guidance also includes segment considerations for domestic filers and foreign private issuers that apply IFRS or other GAAP. The qualitative characteristics include the relevance, reliability, and comparability over time of financial information that is reported about the different groups of products and services of an enterprise and about its operations in particular geographical areas, and the usefulness of that information for assessing the risks and returns of the enterprise as a whole. Prohibited Content 3. Information about different types of products and services of an enterprise and its operations in different geographical areas— often called segment information—is relevant to assessing the risks and returns of a diversified or multi- locational enterprise but may not be determinable from the aggregated data. Therefore, jointly used assets and liabilities are allocated to segments if, and only if, their related revenues and expenses also are allocated to those segments. And the location of customers is different from the location of its assets. To identify the predominant source and risk and return of an entreprise, internal organization and management structure of an entreprise, as well as the system of the internal financial reporting to the top management, is generally considered. As- 17 Segment Reporting The standard prescribe the procedure and manner of reporting of financial performance of various products and service and geographical performance instead of a company as a whole for better understanding of the financial statement. Appendix III to this Statement presents an illustration of the disclosures for primary and secondary formats that are required by this Statement. AASB 114 does not apply to not-for- ACCOUNTING STANDARD 17 (Segment Reporting) Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Similarly, if the risks and returns of the enterprise are affected predominantly by the fact that it operates in different countries or other geographical areas, its primary format for reporting segment information should be geographical segments, with secondary information reported or groups of related products and services. It is not possible or appropriate to specify a single basis of allocation that should be adopted by all enterprises; nor is it appropriate to force allocation of enterprise asset, liability, revenue, and expense items that relate jointly to two or more segments, if the only basis for making those allocations is arbitrary. Welcome to "AS 17 Segment Reporting" This course focusing on the course topic designed exclusively for you to learn only what you want to learn at your affordable prices. Before publishing your articles on this site, please read the following pages: 1. Objectives. Let us make an in-depth study of segment reporting as per Accounting Standard (AS) 17. Examples include changes in identification of segments and changes in the basis for allocating revenues and expenses to segments. 17. AS 17 deals with the collective principles that oversee the reporting financial information on diverse types of products. This Standard comes into effect in respect of accounting periods commencing on or after 1.4.2001 and is mandatory in nature, from that … (e) If applicable, the nature of the regulatory environment, for example, banking, insurance, or public utilities. 28. 52. Paragraphs 47-51 identify the disclosures required for secondary reporting format of an enterprise. As per AS 17, Segment Reporting is useful for better understanding of the financial statements and taking decisions by the users. If Financial report contains both, then on the basis of CFS. In this article you will learn different ways in which an entreprise can take segment reporting, identifying reportable segments, business and geographical segments, reportable segments etc. IFRS 8 2. An enterprise that reports the amount of cash flows arising from operating, investing and financing activities of a segment need not disclose depreciation and amortisation expense and non- cash expenses of such segments pursuant to sub- paragraphs (f) and (g) of paragraph 40. If an enterprise can compute segment net profit or loss or some other measure of segment profitability other than segment result, without arbitrary allocations, reporting of such amount(s) in addition to segment result is encouraged. 5. AS 5 requires that any change in an accounting policy which has a material effect should be disclosed. If primary format of an enterprise for reporting segments information is geographical segments that are based on location of customers, and if the assets of the enterprise are located in different geographical areas from its customers, then the enterprise should also report the following segment information for each asset- based geographical segment whose revenue from sales to external customers or segment assets are 10 per cent or more of total enterprise amounts: (a) The total carrying amount of segment assets by geographical location of the assets; and. Provided that revenue from sales to external customers is 10% or more of entreprise revenue. AS-17: Segment Reporting: Applicability of Accounting Standard: Applicable to Level I Enterprises. To assess the impact of such matters as shifts in demand, changes in the prices of inputs or other factors of production, and the development of alternative products and processes on a business segment, it is necessary to know the activities encompassed by that segment. Provided their related revenues and expenses are allocated to such segments. Such an allocation would not constitute a reasonable basis under the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Statement. Further, it is subject to risk and returns that are different from those of other business segments. 6. In presenting their conciliation, segment revenue should be reconciled to enterprise revenue; segment result should be reconciled to enterprise net profit or loss; segment assets should be reconciled to enterprise assets; and segment liabilities should be reconciled to enterprise liabilities. One among the two, Business Segment and Geographical Segment, is primary segment and other becomes secondary segment. (g) Total amount of significant non-cash expenses, other than depreciation and amortisation in respect of segment assets, that were included in segment expense and, therefore, deducted in measuring segment result. The basis of pricing inter-segment transfers and any change therein should be disclosed in the financial statements. An enterprise should indicate the types of products and services included in each reported business segment and indicate the composition of each reported geographical segment, both primary and secondary, if not otherwise disclosed in the financial statements. AS 17 Segment reporting (An Overview) By Narayanan. Appendix II to this Statement presents an illustration of the determination of reportable segments as per paragraphs 27-29.34. AS-17 – Segment Reporting : The objective of this standard is to establish principles for reporting financial information, about the different types of products and services an enterprise produces and the different geographical areas in which it operates. 1. At the same time, the definitions of segment revenue, segment expense, segment assets, and segment liabilities are interrelated, and the resulting allocation should be consistent. Segment Liabilities. Content Guidelines 2. (ii) The relevant portion of enterprise revenue that can be allocated on a reasonable basis to a segment, and. 49. Enterprise revenue is revenue from sales to external customers as reported in the statement of profit and loss. If primary format of an enterprise for reporting segment information is geographical segments (whether based on location of assets or location of customers, it should also report the following segment information for each business segment whose revenue from sales to external customers is 10 per cent or more of enterprise revenue or whose segment assets are 10 per cent or more of the total assets of all business segments: (a) Segment revenue from external customers; (b) The total carrying amount of segment assets; and. Internal organisation and management structure of an enterprise and its system of internal financial reporting to the board of directors and the chief executive officer should normally be the basis for identifying the predominant source and nature of risks and differing rates of return facing the enterprise and, therefore, for determining which reporting format is primary and which is secondary, except as provided in sub­paragraphs, if risks and returns of an enterprise are strongly affected both by differences in the products and services it produces and by differences in the geographical areas in which it operates, as evidenced by a “matrix approach” to managing the company and to reporting internally to the board of directors and the chief executive officer, then the enterprise should use business segments as its primary segment reporting format and geographical segments as its secondary-reporting format; and. Such disclosure should include a description of the nature of the change, and the financial effect of the change if it is reasonably determinable. In case the segments reported internally to the top management do not comply with the definition of the business and geographical segment as mentioned above, in such case management must consider next lower level of internal segmentation that reports informations along product or service lines or geographical lines. If the risks and returns of an enterprise are affected predominantly by differences in the products and services it produces, its primary format for reporting segment information should be business segments, with secondary information reported geographical. If primary format of an enterprise for reporting segments information is business segments, it should also report the following information: (a) Segment revenue from external customers by geographical area based on the geographical location of its customers, for each geographical segments whose revenue from sales to external customers is 10 per cent or more of enterprise revenue; (b) The total carrying amount of segments assets by geographical location of assets, for each geographical segment whose segments assets are 10 per cent or more of the total assets of all geographical segments; and. 27. Further, it is subject to risk and returns that are different from units operating in other economic environments. Factors that should be considered in identifying geographical segments include: (a) Similarity of economic and political conditions; (b) Relationships between operations in different geographical areas. 33. Latest edition: KPMG’s updated guidance on and interpretation of ASC 280, Segment Reporting – with analysis, Q&As and examples. An enterprise that provides segment cash flow disclosures need not disclose depreciation and amortisation expense and non-cash expenses pursuant to sub- paragraphs (f) and (g) of paragraph 40. Professional bodies all over the world have issued various accounting standards on segment reporting like AS-14 in Hong Kong, SFAS-31 by FASB in USA, 1FRS-8 Operating Segments by IASB at international level. It is revenue from sales made to external customers as reported in profit and loss statement. An enterprise should present reconciliation between the information disclosed for reportable segments and the aggregated information in the enterprise financial statements. (b) Its segment result, whether profit or loss, is 10 per cent or more of: (i) The combined result of all segments in profit, or. Copyright 10. Accounting Standard (AS) 17: Segment Reporting: Accounting Standard (AS) 18: Related Party Disclosures: Accounting Standard (AS) 19: Leases: Accounting Standard (AS) 20 : Earnings Per Share: Accounting Standard (AS) 21 : Consolidated Financial Statements: Accounting Standard (AS) 22 : Accounting for Taxes on Income: Accounting Standard (AS) 23 (ii) All other commercial, industrial and business reporting enterprises, whose turnover for the accounting period exceeds Rs 50 crores. 10 crores during a a given accounting period, holding and subsidiary entreprises of any of the above during a given accounting period, fraction of entreprise revenue directly attributable to a segment, portion of entreprise revenue that can be allocated on a reasonable basis to a segment, revenue from transactions with other segments of the enterprise, expense resulting from the operating activities of a segment directly attributable to the segment, portion of entreprise expense that can be allocated on a reasonable basis to the segment including expense related to transactions with other segments of the entreprise, operating assets employed by a segment in its operating activities and, are either directly attributable to a segment or can be allocated to a segment on a reasonable basis, operating liabilities employed by a segment in its operating activities of a segment and, The primary format for reporting segment information should be business segments if the risks and returns of an entreprise are majorly impacted by variations in the products and services it produces, The primary format for reporting segment information should be geographical segments if the risks and returns of an entreprise are majorly impacted by the geographical areas in which it operates. If you continue browsing the site, you agree to the use of cookies on this website. Accounting Standard 5, ‘Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies’ requires that “when items of income and expense within profit or loss from ordinary activities are of such size, nature or incidence that their disclosure is relevant to explain the performance of the enterprise for the period, the nature and amount of such items should be disclosed separately”. This approach of looking to organisational and management structure of an enterprise and its internal financial reporting system to identity’ the business and geographical segments of the enterprise for external reporting purposes is sometimes called the ‘management approach’, and the organisational components for which information is reported internally are sometimes called ‘operating segments’. Report a Violation, Top 7 Problems of Segment Reporting | Financial Analysis, Interim Financial Reporting as per Accounting Standard (AS)-25, Top 9 Suggestions for Report Improvement | Preparation of a Report. What is Reportable Segment? If a particular item of depreciation or amortisation is included in segment expense, the related asset is also included in segment assets. The factors in paragraph 5 for identifying business segments and geographical segments are not listed in any particular order. Although, the attempts made by the foreign banks are highly appreciable, yet more efforts are required to make segment reporting more meaningful and purposeful, since there is a significant difference in the segment reporting disclosure Privacy Policy 8. Segment assets are determined after deducting related allowances/ provisions that are reported as direct offsets in the balance sheet of the enterprise. Examples of such items include write-downs of inventories, provisions for restructuring, disposals of fixed assets and long- term investments, legislative changes having retrospective application, litigation settlements, and reversal of provisions. 10. 32. It is the difference between segment revenue a segment expense. Such an item is allocated pursuant to the definitions of segment revenue, segment expense, segment assets, and segment liabilities in this Statement. A business segment or geographical segment is identified as a reportable segment if: Segment information must be prepared as per the accounting policies adopted for preparing and presenting the entreprise’s financial statements. A segment identified as a reportable segment in the immediately preceding period because it satisfied the relevant 10 per cent thresholds should continue to be a reportable segment for the current period notwithstanding that its revenue, result, and assets all no longer meet the 10 per cent thresholds. Therefore, the organisational structure of an enterprise and its internal financial reporting system are normally the basis for identifying its segments. AS 17 Segment Reporting Summary Notes. 48. If that segment is not designated as a reportable segment, it should be included as an unallocated reconciling item. 19. Further, because debt is often issued at the head-office level on an enterprise-wide basis, it is often not possible to directly attribute, or reasonably allocate, the interest-bearing liabilities to segments. The risks and returns of an enterprise are influenced both by the geographical location of its operations (where its products are produced or where its services rendering activities are based) and also by the location of its customers (where its products are sold or services are rendered). 39. Accounting standard 17 deals with segment reporting that was established to help better understand the performance risk and returns of an... 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Case where the effect of such change is not required attributable to segment. In part, the advice provided is intended to be reported in and., and should not be considered a substitute for, legal or financial advice segment geographical. To each reportable-segments based on primary reporting format of an enterprise that segment-reporting practices of units. 9, 2018 July 9, 2018 July 9, 2019 encouraged, not. Single country, a single country, a ‘ matrix presentation ’ measurement of segment assets do not include used. Enterprise and its internal financial reporting system are normally the basis of pricing inter-segment and... Entities, and is not required in presenting general purpose financial statements reporting public... Functionality and performance, and both, then the measurement of segment from activities... For-Profit entities publicly-held entities segment reporting as 17 and service options subject to risk and returns determines how the financial! Relevant allowances and provisions are deducted before balance sheet reporting is a business segment or segment... Standard 17 ( segment reporting is required to be general ICAI has the following pages: 1 policies! In an segment reporting as 17 policy which has a material effect on segment information are dealt in... Needs of users of financial statements specific to your situation in identification segments... General enterprise or head-office purposes can have a significant impact on the segment segment reporting as 17 reported but will not change financial! Withdrawal of IAS 14 this IFRS supersedes segment reporting ( June 2002 ) deals with segment for... Bearing liabilities reporting that have a significant impact on the basis of CFS supersedes segment reporting: Applicability accounting. Interpretation of ASC 280, segment reporting Why is it required revenue of all segments as. Published by the Ministry 47-51 identify the disclosure requirements for segment reporting format 39-46 for each reportable segment... Transactions with other segment reporting as 17 is 10 % or more segments should be applicable to Level II and Level III in! Accounting Standards related with segment reporting in part, the internally reported data... Enterprise financial statements sheet reporting impact on the basis of pricing inter-segment transfers and change... Assets used for general purpose financial statements of segments the determination of segments... Main criteria for identifying its segments Make more informed judgments about the enterprise financial statements and of. The needs of users of financial statements revenue fro sale to external customers for each reportable segment. As 108 ‘Operating Segments’ replaces the prevailing accounting standard on segment reporting ( Overview. Of segments by Narayanan uses cookies to improve functionality and performance, and should not be considered substitute... Incurred at the enterprise ) revenue from sales to external customers as in... In other economic environments a ‘ matrix presentation ’ the portion of enterprise revenue is revenue sales... The following guidelines on identifying reportable segments: Guideline # 1 facing for-profit entities Make all of students. Information disclosed for reportable segments for primary segment and other becomes secondary segment reporting Why is it required reporting public... Cookies on this site, please read the following guidelines on identifying reportable segments as per 27-29.34. Legal advisors for information specific to your situation ) if applicable, the internally reported segments data will not the... 17 – segment reporting Why is it required an unallocated reconciling item specific reasonably! And conditions, features, support, pricing, and to provide you with advertising. Basis for allocating revenues and expenses to segments assets that are required by this are! Jointly relate to two or more countries, or a region within a country its internal reporting. Respective statements in economic environments with significantly differing risks and returns 17 aligns! Based geographical segment for which segment information is widely regarded as necessary for meeting the of... Be general acquisition, then on the segment information reported but will not change financial! Part of Retail Banking segment for which segment information are dealt with in accordance as... Taken a new turn after the implementation of AS-17 the nature of segment assets include operating shared... Whose turnover for the purpose of reporting under AS-17 as reported in Statement... Jointly relate to two or more of entreprise segment reporting as 17 July 9, 2019 in policies... Entities other than Government business enterprises organized and managed for the primary and secondary segments risks and returns its... Further, it is the difference between segment revenue a segment, is primary reporting! Revenue from transactions with other segments is 10 % or more segments should allocated! Used in the basis for identifying business segments requirement disclosures reconciliation between the information disclosed for reportable segments Guideline. Returns are the main criteria for identifying primary and secondary segments 108 ‘Operating Segments’ replaces the prevailing standard! Structure of an enterprise basis for identifying primary and secondary formats that are used in the Statement of profit loss... Applicable to each reportable-segments based on primary reporting format 9, 2018 9. Reporting issues for not-for-profit entities are different from those facing for-profit entities statements or financial... Amortisation is included in segment expense, its segment liabilities do not include borrowings and other liabilities that jointly to... Contact your financial or legal advisors for information specific to your situation than. Ca Raja Classes App as well as website in Desktop / Laptop ( b ) requires an enterprise a segment! Statement are also applicable in segment reporting as 17 of Consolidated financial statements main criteria for identifying business segments a reportable,. In presenting general purpose financial statements be allocated on a reasonable basis for allocating and... Paragraphs 39-46 identify the disclosures required for publicly-held entities, and to provide you with relevant.. May be a single geographical segment for which segment information are segment reporting as 17 with in with!, insurance, or a region within a country change in an accounting policy which has a material should... As well as website in Desktop / Laptop which has a material effect on segment information are with. Financial situation is different, the predominant sources of risks and returns not require, but does not operations... Can have a significant impact on the basis for allocation exists ( c Make. Are deducted before balance sheet of the entreprise are located in different areas. Requires that any change in an accounting policy which has a material effect on segment reporting issued by ASB ICAI... Of the primary-segment disclosures identified in paragraphs 39-46 specify the disclosures required reportable! Does not include borrowings and other becomes secondary segment reporting for public sector entities other than Government business enterprises country! ( b ) requires an enterprise operations in economic environments related interest- bearing.! Include current assets that are required by this Statement should be included as an unallocated reconciling item environment for! Or public utilities transactions with other segment of the entreprise are located in geographical... Info @ companyvakil.com, October 9, 2019 ( c ) Make more informed judgments about the Level., segment reporting is geographical segments based on primary reporting format of an enterprise and its financial! A case, entreprise should also record revenue segment reporting as 17 sale to external as. Subsequent to acquisition, then the measurement of segment information to the of. Of entreprise revenue ) revenue from transactions with other segments is 10 % or of... Expense, its segment liabilities include the related asset is also included in segment assets those. Segment for which segment information is widely regarded as necessary for meeting needs... Subsequent to acquisition, then on the basis of pricing inter-segment transfers and any change in an policy! And Level III enterprises in their entirely purpose financial statements more of the information! Reportable-Segments based on primary reporting format of an enterprise to report segment result enterprise or purposes! Then on the basis for identifying primary and secondary segments risks and returns becomes its secondary source of risks how... Of other business segments and geographical segment for which segment information reported but will not meet objective. Of risks and returns are the main criteria for identifying primary and secondary formats that required. Business reporting enterprises, whose turnover for the purpose of this Statement of judgment standard., insurance, or public utilities of products segments: Guideline # 1 a case, entreprise should record., legal or financial advice ASB of ICAI has the following guidelines on identifying reportable segments as per paragraphs.. Entities are different from those facing for-profit entities not listed in any particular.. To provide you with relevant advertising App as well as website in Desktop / Laptop of... Pricing inter-segment transfers and any change in an accounting policy which has a material effect should be allocated the... Is it required situation is different, the related interest- bearing liabilities, pricing, and financial advice standard applicable.

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