Oh I get it you mean like AG & Co were under set accounting...

Oh I get it you mean like AG & Co were under set accounting rules and had to follow the rules. I understand now.

SGH AU could for example want to show large one off asset sales to help bottom line or maybe increase expenses to SGH UK for outsourced professional work. They could accelerate debt payments owed (to themselves) or forgive debt and reintroduce dividends if they want SP to rise.

I guess I'm trying to say AC is completely in control of financials being positive or negative. They are in a sweet position to make the financials whatever they wish. Next question to ask is why AC might want a positive SGH result and why AC might want a negative result. I know both answers.