Stow group dec 13 q1

Significant component: a component identified by the group engagement team and that: 1. is of individual financial significance to the group; or 2. is likely to include significant risks of material misstatement of the group financial statements (due to its specific nature or circumstances). The 15% guideline relates to 1. The published answer answers your question: "Zennor is likely to be considered a significant component due to its risk profile and the change in group structure which has occurred in the year."

Is the threshold of identifying significant component in Group different from significant company in a listed company? Because as I know for listed company, if its segment more than 10% of revenue or assets or Profit, it is significant component and should be disclosed separately?

They are different things: The term "significant component" comes from ISA 600 in relation to ANY GROUP AUDIT (as I defined it above). A component will typically be a subsidiary. 10% is a threshold for disclosure of operating segments (see Chapter 17 of the SBR notes) in accordance with IFRS for LISTED entities only. A segment doesn't have to have anything to do with the legal structure of entities - in theory, there could be just one legal entity (i.e. not a group), but it would still have segments (e.g. domestic/international, etc).

Are they under the same IFRS 8?

What "they" are you referring to? I am sorry but I do not understand your question.