Hanwood Co 2021SDQ3

Hi John,

Hope you are well,

I have a question from 2021SDQ3 Hanwood Co. I am wondering why interest saved, return from investment in NCA and CA that are incorporated in PAT are not transferred to reserves in the Balance sheet?

In this case, I cannot find any clue suggesting that CEO is looking for a Balance sheet showing immediate impact on sales of children’s division only.

Thanks in advance!